city of fargo, north dakota · mayor dennis r. walaker 200 3rdstreetnorth fargo, northdakota 58102...

CITY OF FARGO, NORTH DAKOTA

2012 Approved Budget

September 19, 2011

w w w . c i t y o f f a r g o . c o m

INTRODUCTORY SECTION PAGE

Listing of Principal Officials 1Mayor's Preliminary Budget Transmittal Letter 2State Legislative Bill Impact Analysis 6

CONSOLIDATED BUDGET SUMMARY 1

2012 Consolidated Budget 82012 Tax Mill Levy Summary 9

GENERAL FUND 2

General Fund Narrative 10General Fund Budget Summary (NDCC 40-40 Compliance) 11General Fund Resource History 12General Fund Revenue Pie Chart by Source 13General Fund Revenue Analysis by Source 14General Fund Detailed Revenue Projections 15General Fund Budget Totals by Division / Function 29General Fund Expenditure History 30General Fund Expenditure Pie Chart by Function 31General Fund Detailed Expenditure Projections 32General Fund Mid-Year Budget Adjustment Recommendations 35

SPECIAL REVENUE FUNDS 3

Special Revenue Funds Narrative 36Special Revenue Funds Summary 40Special Revenue Funds Mid Year Budget Adjustments 41FM Convention Visitors Bureau Operating 42FM Convention Visitors Bureau Capital 44

DEBT SERVICE FUNDS 4

Debt Service Funds Narrative 45Debt Service Funds Summary of Source and Uses of Funds 46Debt Service Revenue Detail By Fund 47Debt Service Expenditure Detail By Fund 48

ENTERPRISE FUNDS 5

Utility Funds Revenue Analysis 49Utility Funds Revenue Detail 50Utility Funds Expenditure Analysis 68Utility Funds Expense Analysis by Cost Category 69Utility Funds Expenditure Detail By Fund 70Municipal Airport Authority Budget 72FargoDome 2012 Operating Budget 73FargoDome Historical Financial Comparison 74FargoDome Capital Budget 76Enterprise Fund Mid-Year Budget Adjustment Recommendations 77

INTERNAL SERVICE FUNDS 6

Internal Service Funds Narrative 78

CITY OF FARGO, NORTH DAKOTA2012 MAYOR'S PRELIMINARY BUDGET

TABLE OF CONTENTS

PENSION TRUST FUNDS 7

Pension Trust Funds Narrative & Historical Data 79Pension Trust Funds Revenues By Fund 82Pension Trust Funds Expenditures By Fund 832011 NCPERS Public Fund Study

CAPITAL OUTLAY REQUESTS 8

2012 Capital Outlay Requests 84

PERSONNEL REQUESTS 9

2012 Personnel Requests/ Funding Recommendations 882012 Table of Employees by Function 89

NOTICE OF PUBLIC HEARING 10

2012 Public Hearing Notice 90DETAILED BUDGET DATA 11

Index to Detailed Budget Data 93General Fund Revenue Budget History by Source - Detailed 95General Fund Expenditure History by Category 101General Fund Expenditure History by Element 103General Fund Expenditure History by Division - Detailed 106Enterprise Funds Revenue Budget History by Source - Detailed 144Enterprise Funds Expenditure History by Category 149Enterprise Funds Expenditure History by Element 157Enterprise Funds Expenditure History by Division - Detailed 170

TABLE OF CONTENTS, Continued

ELECTED OFFICIALSTerm

Expires

Dennis Walaker Mayor May, 2014Tim Mahoney Deputy Mayor May, 2014Brad Wimmer Commissioner May, 2014Dave Piepkorn Commissioner May, 2012Mike Williams Commissioner May, 2012Thomas Davies Municipal Judge May, 2012

MAYOR'S CABINET

Pat Zavoral City AdministratorKent Costin Director of FinanceRon Gronneberg Chief Information OfficerJill Minette Director of Human ResourcesJames Gilmour Director of Planning and DevelopmentSteve Balstad Acting Fire ChiefKeith Ternes Police ChiefMark Bittner City EngineerBen Dow Public Works Operations ManagerRuth Bachmeier Director of Fargo Cass Public Health Bruce Grubb Director of Enterprise FundsTimothy Dirks Library Director

APPOINTED OFFICIALS

Shawn Dobberstein Airport Executive DirectorBen Hushka City AssessorErik Johnson City AttorneySteve Sprague City AuditorScott Liudahl City ForesterBob Getz Civic Memorial Auditorium / Bldg. & GroundsSusan Thompson Clerk of CourtSharon Odegaard Commission Executive AssistantHarold Pedersen Fleet Services ManagerRon Strand Head of InspectionsKarena Carlson Public Information OfficerTerry Ludlum Solid Waste Utility ManagerJeremy Gorden Traffic EngineerJulie Bommelman Transit AdministratorJames Hausauer Waste Water Utility ManagerPeter Bilstad Waste Water Plant SuperintendentRon Hendrickson Water Treatment Plant Superintendent

CITY OF FARGO, NORTH DAKOTAPRINCIPAL OFFICIALS

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Mayor Dennis R. Walaker200 3rd Street North

Fargo, North Dakota 58102Phone (701) 241-1310

Fax (701) 476-4136

August 24, 2011

Dear Fargo City Commissioners and Citizens of Fargo:

I am pleased to present the Mayor's preliminary budget recommendations foryour review and consideration. The total budget recommended for the City ofFargo's 2012 fiscal year totals $219,815,743, representing a 4.1 % increase overthe prior fiscal year.

Department Heads were instructed to hold the line on spending for 2012 and Iwas very pleased with the overall results. Adequate resources have beenprogrammed to maintain ongoing support of our governmental services to thecitizens of Fargo. Key components of the budget are detailed for further reviewand understanding by the City Commissioners and the citizens of Fargo.

Significant Budget Items and Changes:Employee Compensation RecommendationsThe final phases of the new pay plan have been implemented this year. Thiscomprehensive project included updating all job descriptions and changing thecriteria for evaluating positions. The cost of implementing this new plan will bespread over 2011 and 2012 fiscal years.

Employee step increases have been included in payroll budgets as we havedone in the past. As a result of the conversion to the new pay plan moreemployees are eligible for step increases. An employee step adjustment in theplan is 3% of pay. While the consumer price index (CPI) has risen over the pastyear, there is still uncertainty in national and local economic conditions. Due tothe ongoing uncertainty, no overall cost of living adjustments are recommendedfor 2012 at this time; however, I believe that a 1-2% COLA should be consideredin June, 2012.

New Staff PositionsMinimal adjustments to staffing levels are being recommended as detailed in thepersonnel services request section of the budget. Four new full time positionshave been included in the preliminary budget. A federal grant application withthe Department of Justice is pending for three additional police officers. Ifawarded this grant would pay 100% of the cost of salaries and benefits for athree-year period and nothing thereafter. A key decision to consider is whetheror not these positions should be included in the budget, since there is someuncertainty that the grant will be funded along with the. fact that there arepresently seven patrol officer positions that are funded by federal grants that will

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lapse in 2013. These grant funded positions will need to be absorbed into theGeneral Fund budget in 2013 at an estimated amount of $760,000.

Transition of Health Insurance Plan to North Dakota Public EmployeeRetirement System Health PlanCity staff has been closely monitoring our ongoing cost structure within the selffunded health insurance plan with the concept of transitioning to the NorthDakota Public Employee Retirement System (NDPERS) Health Plan. Last yearat this time we were unable to make that recommendation due to complicationssurrounding compliance with the newly created Patient Protection and AffordableCare Act of 2010. Legislative changes were made in the 2011 session so thatNDPERS can now accept plan transfers. I am recommending that wediscontinue our existing selffunded health insurance plan and enroll all of ourexisting employees and retiree groups in the NDPERS Health Plan. This plan iscurrently less expensive than continuation of the existing plan and providesadditional employee health care benefits not included in our plan. ExistingNDPERS Health Plan contract prices in effect will remain until July 2013 whichwill help stabilize our overall health care costs through the next eighteen months.

Establishment of a Pension Stabilization FundGovernmental pension systems have suffered from lagging investmentperformance since 2008 on a National, State and local level. Benchmark surveydata suggests that some recovery has occurred since that time. Governmentalunits have begun to look more closely at the impact of the market declines onplan financial status and have been making various changes to stabilize theirsystems. Choices include modification of plan design, merging plans with largerplans, increasing funding levels, setting up pension stabilization funds andaltering their overall investment strategies. We recommend that a pensionstabilization fund be established to aid in funding our ongoing defined benefitpension obligations. The residual fund balance from the Health Plan will betransferred into this fund while future one-time revenues may be redirected to thisfund in the future.

The City Commission will control this fund by appropriating funds during theannual budget process. The City Employees' Pension Board is alsorecommending increasing the normal retirement age from 62 to 65.Supplemental funding of the City Employee Pension Plan is included for 2011and 2012 as recommended by the plan actuary. The financial performance ofour pension plans will be closely monitored in the future.

Increased Pension ContributionsThe North Dakota State Legislature passed SB 2108 that will increase NDPERSfunding by 1% in 2012 for the employer and 1% for the employee and another1% for each in 2013. This bill allows the City to fund the employee share if theyelect to do so, however, we feel that member employees should participate infuture contribution increases since they are the primary beneficiaries of the plan.The Budget Development Team is recommending that increased contribution

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levels should be evenly allocated between the City of Fargo and its memberemployees.

The City Employees' Pension Plan will follow the same funding philosophy ofsharing in future contribution rate increases in 2012 and 2013. Supplementalcontributions are recommended for the City Employee Pension System due to alower than average funded status. Contribution levels for public safety plans willnot increase since these plans are currently in a more favorable financial status.

Operating ExpendituresThe 2012 operating budget was developed with guidance from the BudgetDevelopment Team in that departments were required to present operatingexpenditures that did not exceed the prior year's budget levels. A new transitroute between Downtown and the 13th Avenue South Walmart is recommendedin the 2012 budget for an existing route that is currently over capacity andcontinuing a goal of increasing transit ridership. The Metropolitan Area TransitCoordinating Committee and the transit consultant are making thisrecommendation.

Capital Outlay RequestsCapital funding levels increased in this preliminary budget. Passage of HB 1012will provide one-time State intergovernmental resources of approximately $1.2million for street and transportation system projects. Major capital items includedin the budget recommendation include new turf for the Fargodome ($3 million),paving parking lot G at the Fargodome ($1.8 million), a new central fuelingstation at the Central Garage site ($1 million) and replacement of an aging in-carcamera system for the Police Department ($300,000). The City intends tofinance the acquisition of these items due to tne high cost and the long-termnature of these items. The need for a new or updated City HaJJ remains afunding priority..

Infrastructure ProjectsMajor utility infrastructure projects planned for 2012 include the first phase of asulfate water treatment plant ($16 million), continuation of work on the groundstorage reservoir in South Fargo ($3 million), reconditioning of water towers ($1.6million), and capacity expansion of the Wastewater Treatment Plant headworks($5.5 million). These projects are funded from sales tax revenues dedicated toutility infrastructure and State Water Commission appropriations. The largest ofthese projects, the sulfate water treatment plant, is directly related to waterquality issues that are predicted from discharge of water in the Devils Lake basinthrough the Sheyenne River and into the Red River, our primary raw watersource. The estimated total cost is $50-60 million that will be funded by Stateappropriations over the next two legislative sessions and dedicated infrastructuresales taxes. Our historical use of the Sheyenne River as a raw water source isabout 40% of the year. Having two primary water sources is prudent watermanagement.

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Subsequent Commission Action - 9/19/2011

The City Commission conducted a public hearing and approvedthe 2011 preliminary budget as the final budget

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City of Fargo 2011 Legislative Bills Fiscal Impact Analysis

An analysis of the impact of recently enacted legislation is provided below. Several bills were passed in the 2011 legislative session by the State of North Dakota that positively impact local resources for political subdivisions. HB 1012 - Appropriation for Department of Transportation and providing for distribution of highway funds. Appropriates $142 million for road reconstruction in oil impact areas, $60 million for projects in non-oil producing counties, and $120 million to address emergency roadway needs due to rising water levels and flooding. Financial Impact: City received first payment of $2,084,000 in June, 2011 and is projecting to

receive another $1,050,000 in June 2012. This is one-time funding that will not continue beyond the 2011-13 biennium. This resource is restricted to transportation system costs eligible under the Municipal Highway Funds section of NDCC. This aid will assist in funding street construction and existing transportation system maintenance costs.

******************************************************************************** HB 1194 - Provides for an enhanced budget hearing notice for a taxing district levying more than $100,000 in property taxes which proposes an increase in dollars levied - includes an exception for property that was not taxable in the prior year. Financial Impact: No financial impact. Intended to create increased public awareness of

political subdivisions intent to raise property taxes as part of the budget approval process.

******************************************************************************** SB 2020 - Appropriation for the state water commission – includes municipal water projects and Fargo flood control – conference committee. Financial Impact: Appropriated another $30 million in funds dedicated to Fargo flood control

projects. An additional $45 million had been appropriated in the 2009 Legislative Session for total funding of $75 million to date. Funding will help pay for permanent levees and other permanent flood control projects.

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******************************************************************************** SB 2050 - Provides that a tax increment financing (TIF) district established after July 1, 2011, may not exist for more than 25 years without resetting the base year for determining the tax increment so that it is not more than 15 years old. The new base year may be used for up to an additional 5 years. Existing TIF districts may continue for 15 years or until the current indebtedness is paid. - Passed Financial Impact: None. The City of Fargo has limited the duration of tax increment financing

districts by existing policy to 15 years and has a due diligence policy in place to assure that excessively long tax exemptions are not granted.

******************************************************************************** SB 2108 - NDPERS contributions increased by one percent each year of the biennium. Financial Impact: Increases contribution rates for NDPERS members(employer and employee)

by 1% in 2012, and another 1% in 2013. Should have a positive fiscal impact on improving the funded status of the retirement plan maintained by NDPERS over the long term. State Legislators retained defined benefit plan design and will revisit pension funding issues in the next Legislative session.

******************************************************************************** SB 2253 - Changes formula for distribution of state aid to cities from a population category formula to a straight per capita distribution using the 2010 census numbers. Financial Impact: Will have a positive financial impact for growing communities. The state aid

formula funded from .4% of statewide sales tax collections. State aid will increase in proportion to the overall success of the State-wide economy which is current growing rapidly.

******************************************************************************** SB 2369 - Appropriates $9 million for grants through the department of emergency services for 60% of snow removal costs incurred in January through March of 2011 that exceed 200% of a five year average (2004-2008). – Passed Financial Impact: None. The City has not expended enough in snow removal costs to qualify for

this grant program.

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2011 2012APPROVED PRELIMINARY %

FUND TYPES BUDGET BUDGET CHANGE

General Fund 69,800,000$ 75,037,000$ 7.5%

Special Revenue Funds 11,562,000 11,536,908 -0.2%

Debt Service Funds 67,608,814 70,341,108 4.0%

Enterprise Funds 51,063,016 53,121,927 4.0%

Internal Service Funds 6,217,000 3,500,000 -43.7%

Pension Trust 4,840,775 6,278,800 29.7%

Total Budgeted Funds 211,091,605$ 219,815,743$ 4.1%

City of Fargo, North Dakota2012 Budget Totals By Fund Type

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GROSS LEVY WITH MILLS GROSS LEVY WITH APPROVEDLEVY PURPOSE FUND LEVY DISCOUNT LEVIED LEVY DISCOUNT MILLS

Subject to 64 Mill Cap:

General Fund 101 17,228,758$ 16,367,000$ 53.32 17,780,034$ 16,891,000$ 53.32

Noxious Weed Control 203 32,312 31,000 0.1 33,346 32,000 0.1

Airport Construction 563 646,240 614,000 2.00 666,918 634,000 2.00

Levy Totals / Mills 17,907,310 17,012,000 55.42 18,480,298 17,557,000 55.42

Not Subject to Mill Cap:

City Share SpecialImprovement Charges 202 914,430 869,000 2.83 943,689 896,000 2.83

Levy Totals / Mills 18,821,740$ 17,881,000$ 58.25 19,423,987$ 18,453,000$ 58.25

TAX LEVY NOTES:

(1) Gross budget requirements are certified to the county which determines final mills in October

Note: One mill generates approximately $330,550 in gross tax collections for the 2011 payable 2012 levy year. State Law provides for a 5% discount if taxes are paid by in full by February 15th. Budgetary projections of taxes collected assume all payors receive the discount, or 95% of the gross levy. The North Dakota Legislature enacted property tax reduction legislation in 2009 that decreased school mills.

City All Taxing EntitiesYear Mills ConsolidatedLevied Levied Mill Levy 2011 58.252010 58.25 385.132009 58.25 380.92 *2008 58.25 455.432007 58.25 459.042006 57.25 467.252005 59.25 480.762004 59.25 484.062003 58.73 488.652002 60.24 490.02 2001 60.13 491.44 2000 60.31 493.75

* State legislative funding changes for public education reduced mills levied by the area schools.

CITY OF FARGOCOMPARATIVE TAX LEVIES 2011 VS. 2012

2010 Levy, Payable in 2011 2011 Levy, Payable in 2012

MILL LEVY HISTORY

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GENERAL FUND The General Fund accounts for all revenues and expenditures for the City of Fargo, which are not accounted for in other funds, and is the largest and most important operating fund. Revenue sources include a diverse blend of taxes, licenses & permits, intergovernmental revenues, charges for services, fines and forfeits, interest, and other miscellaneous revenues. A summary of General Fund resources is presented in the table following this page. The General Fund provides resources for major programs which include General Governmental Services, Public Safety, Public Works, Public Health & Welfare, Recreation & Culture, Public Transportation, General Support, and Capital Outlay. A summary of General Fund expenditures by function is presented in the table following the General Fund resources. Summary historical financial information is presented below:

2008 2009 2010 2011 2012CAFR CAFR CAFR REVISED PRELIMINARY

ACTUAL ACTUAL ACTUAL BUDGET BUDGET

Revenues 58,728,232$ 63,594,010$ 66,820,559$ 65,861,387$ 66,049,000$

Expenditures (61,331,276) (66,389,757) (69,161,100) (74,395,418) (73,703,936)

Operating Transfers In 7,623,435 8,681,873 8,509,356 9,944,899 9,616,000

Operating Transfers Out (3,316,294) (3,108,403) (4,015,397) (1,323,064) (1,333,064)

Operating Surplus 1,704,097 2,777,723 2,153,418 87,804 628,000

Unreserved Fund Balance 17,550,382$ 17,564,092$ 19,629,816$ 19,717,620$ 20,345,620$

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2011:Unreserved Fund Balance, Beginning of Year $ 19,629,816

Original Budgeted Resources 69,921,000Revenue Budget Revisions Y-T-D Non Grant 502,739Revenue Budget Revisions Y-T-D Grant Programs 317,547Mid-Year Revenue Adjustments Approved in 2012 Budget Process 5,065,000

REVISED RESOURCES AVAILABLE 75,806,286

Originally Budgeted Expenditures & Transfers (69,800,000)Supplemental Budget Appropriations Y-T-D (814,239)Expenditure Budget Revisions Y-T-D Grants & Carryovers (673,243)Mid-Year Budget Appropriations In 2012 Budget Process (4,431,000)

REVISED EXPENDITURES AND TRANSFERS (75,718,482)

2012:

Projected Fund Balance, Beginning of Year 19,717,620$

PROJECTED REVENUES & TRANSFERS 75,665,000

Projected Resources Available 95,382,620

PROJECTED EXPENDITURES & TRANSFERS (75,037,000)

Projected Fund Balance - December 31, 2012 20,345,620$

Summary 2012 Totals

Total Resources 75,665,000$

Total Expenditures & Transfers (75,037,000)

Projected Budget Surplus 628,000$

CITY OF FARGO, NORTH DAKOTAGENERAL FUND

2012 BUDGET SUMMARY(NDCC 40-40 Compliance Format)

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2011 20122008 2009 2010 APPROVED PRELIMINARY

REVENUE SOURCES ACTUAL ACTUAL ACTUAL BUDGET BUDGET

Taxes 15,258,760$ 15,893,129$ 16,583,309$ 16,979,000$ 17,641,000$

26.0% 25.0% 24.8% 28.1% 26.7%

Franchise Fees 4,487,665 4,134,001 4,146,643 4,084,000 4,349,000

7.6% 6.5% 6.2% 6.8% 6.6%

Licenses & Permits 2,973,911 2,756,808 2,605,989 2,979,500 2,904,002

5.1% 4.3% 3.9% 4.9% 4.4%

Intergovernmental 17,591,409 21,609,210 20,672,576 17,192,520 21,308,000

30.0% 34.0% 30.9% 28.5% 32.3%

Charges for Services 13,067,666 14,141,833 17,325,249 14,903,838 14,979,766

22.3% 22.2% 25.9% 24.7% 22.7%

Fines & Forfeits 2,416,759 2,091,836 2,308,723 2,547,000 2,715,000

4.1% 3.3% 3.5% 4.2% 4.1%

Investment Income 2,519,422 2,476,500 2,662,179 1,100,000 1,600,000

4% 4% 4% 2% 2%

Miscellaneous 412,640 490,693 515,891 540,482 552,232

0.7% 0.8% 0.8% 0.9% 0.8%

Total Revenues 58,728,232$ 63,594,010$ 66,820,559$ 60,326,340$ 66,049,000$

100.0% 100.0% 100.0% 100.0% 100.0%

Operating Transfers In 7,623,435 8,681,873 8,509,356 9,594,660 9,616,000

Total Revenues &Transfers In 66,351,667$ 72,275,883$ 75,329,915$ 69,921,000$ 75,665,000$

GENERAL FUND RESOURCES HISTORY

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Property Tax, $17,641,000 , 23%

Licenses & Permits, $2,904,002 , 4%

Fines & Forfeits, $2,715,000 , 3%

Investment Income, $1,600,000 , 2%

Miscellaneous, $552,232 , 1%

Transfers In, $9,616,000 , 13%

CITY OF FARGO, ND2012 GENERAL FUND BUDGETED REVENUES

Total Budgeted Revenues = $75,665,000

Intergovernmental, $21,308,000 , 28%Charges for Services,

$14,979,766 , 20%

Franchise Fees, $4,349,000 , 6%

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2011 2011 2012Approved Revised Preliminary $ %

Revenue Source Budget Budget Budget Change Change

Property Taxes 16,979,000$ 16,979,000$ 17,641,000$ 662,000$ 3.9%

Franchise Fees 4,084,000 4,084,000 4,349,000 265,000 6.5%

Licenses & Permits 2,979,500 2,979,500 2,904,502 (74,998) -2.5%

Federal Grants 4,503,370 5,476,917 4,429,201 (74,169) -1.6%

State Share Revenues 10,750,934 10,835,934 14,714,891 3,963,957 36.9%

Local Grant / Revenue 1,938,216 2,005,716 2,163,408 225,192 11.6%

Charge for Services 14,903,838 14,903,838 14,979,766 75,928 0.5%

Fines 2,547,000 2,547,000 2,715,000 168,000 6.6%

Interest 1,100,000 1,100,000 1,600,000 500,000 45.5%

Miscellaneous 540,482 540,482 552,232 11,750 2.2%

Transfers In 9,594,660 9,944,899 9,616,000 21,340 0.2%

Totals 69,921,000$ 71,397,286$ 75,665,000$ 5,744,000$ 8.2%

CITY OF FARGO, NORTH DAKOTAGENERAL FUND REVENUE ANALYSIS

BY SOURCE

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CITY OF FARGO, NORTH DAKOTA REVENUE PROJECTIONS PREPARED: 08/23/11 TIME: 16:28:22 WORKSHEET NAME: BTREV

2010 2011 2011 2011 2012 ACTUALS BUDGET REVISED Y-T-D PROJECTION ACCOUNT NUMBER ACCOUNT DESCRIPTION ------------ ------------ ------------ ------------ ------------

FUND 101 General Fund 101-0000-311.10-00 Current Tax Levy 15,735,421 16,367,000 16,367,000 15,506,679 16,891,000

101-0000-311.20-00 Mobile Home Taxes 38,748 32,000 32,000 24,004 40,000

101-0000-311.30-00 Corporate Bank Taxes 139,309 150,000 150,000 169,264 170,000

101-0000-311.40-00 Prior Year Levies 322,119 220,000 220,000 232,383 270,000

------------ ------------ ------------ ------------ ------------ * Property Taxes 16,235,597 16,769,000 16,769,000 15,932,330 17,371,000

101-0000-316.10-01 Xcel Energy 2% 2,157,181 2,100,000 2,100,000 1,475,734 2,300,000

101-0000-316.10-02 Cass County Electric 2% 755,519 660,000 660,000 501,469 825,000

101-0000-316.30-01 Qwest 86,331 96,000 96,000 38,730 72,000

101-0000-316.30-02 McLeod USA 4,733 5,000 5,000 1,968 4,000

101-0000-316.30-03 Integra Telcom 0 30,000 30,000 0 30,000

101-0000-316.30-04 702 Communications 9,310 10,000 10,000 4,354 8,000

101-0000-316.30-05 Idea One Telcom 65,619 66,000 66,000 42,170 72,000

101-0000-316.30-99 Other Telcom Carriers 5,841 3,000 3,000 4,002 4,000

101-0000-316.40-01 Cable One 5% 1,048,146 1,100,000 1,100,000 503,902 1,020,000

101-0000-316.65-00 Transmission Lines Tax 2,276 2,000 2,000 0 2,000

101-0000-316.70-00 Telcom / Others 0 2,000 2,000 0 0

101-0000-316.90-00 Fiber ROW Lineal Foot 11,689 10,000 10,000 3,921 12,000

------------ ------------ ------------ ------------ ------------ * Franchise Fees 4,146,645 4,084,000 4,084,000 2,576,250 4,349,000

101-0000-319.10-00 Delinquent Tax P & I 347,713 210,000 210,000 172,932 270,000

------------ ------------ ------------ ------------ ------------ * Penalties and Interest 347,713 210,000 210,000 172,932 270,000

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FUND 101 General Fund ------------ ------------ ------------ ------------ ------------ ** Taxes 20,729,955 21,063,000 21,063,000 18,681,512 21,990,000

101-0000-320.10-00 Alcoholic Beverage 402,646 500,000 500,000 303,818 400,000

101-0000-320.50-00 Professional & Occupation 76,443 80,000 80,000 44,340 80,000

101-0000-320.70-00 Environmental Health 206,451 200,000 200,000 7,733 210,000

------------ ------------ ------------ ------------ ------------ * Business Licenses 685,540 780,000 780,000 355,891 690,000

101-0000-322.10-01 Building Permits (merged) 1,378,273 1,650,000 1,650,000 874,938 1,650,001

101-0000-322.10-02 State Electrical 215,739 240,000 240,000 115,346 240,001

101-0000-322.10-03 Plan Review Fees 111,419 125,000 125,000 57,828 115,000

101-0000-322.10-04 Misc Non-Permit Fees 13,833 5,000 5,000 10,103 10,000

101-0000-322.11-01 Sidewalk & Paving 30,565 50,000 50,000 18,048 35,000

101-0000-322.20-00 Weight Restriction Permit 156,175 115,000 115,000 111,894 150,000

101-0000-322.30-00 Animal Licenses 6,644 6,500 6,500 4,574 6,500

101-0000-322.40-00 Bike Licenses 284 500 500 91 0

101-0000-322.50-00 Other Licenses 7,515 7,500 7,500 6,010 7,500

------------ ------------ ------------ ------------ ------------ * Non Business Licenses 1,920,447 2,199,500 2,199,500 1,198,832 2,214,002

------------ ------------ ------------ ------------ ------------ ** Licenses and Permits 2,605,987 2,979,500 2,979,500 1,554,723 2,904,002

101-0000-331.11-21 COPS - Other 802,625 470,000 470,000 232,450 500,001

101-0000-331.11-22 Department of Justice 209,308 0 0 19,018 0

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FUND 101 General Fund 101-0000-331.11-23 FTA PM 80% 615,213 842,000 842,000 309,583 594,000

101-0000-331.11-24 FTA Paratransit 80% 185,441 186,000 186,000 186,092 186,000

101-0000-331.11-25 FTA Operating 50% 1,029,809 812,000 812,000 482,331 1,049,000

101-0000-331.11-26 FTA Planning 80% 23,947 20,000 20,000 11,257 31,000

101-0000-331.11-27 FTA JARC/ New Freedom 84,728 232,200 232,200 83,476 271,200

101-0000-331.11-50 Homeland Security - Op 73,090 35,000 35,000 0 35,000

101-0000-331.11-55 Fire SAFER Grants 495,645 300,000 300,000 139,605 260,000

101-0000-331.12-01 Maternal Child Health 111,416 120,000 120,000 82,631 120,000

101-0000-331.12-02 Cancer Intervention 99,059 100,000 100,000 61,095 100,000

101-0000-331.12-03 Family Planning 156,746 159,000 159,000 111,109 159,000

101-0000-331.12-05 HIV Testing 22,370 20,000 20,000 9,645 20,000

101-0000-331.12-06 Infant Immunizations 83,597 80,000 80,000 64,770 86,000

101-0000-331.12-07 Tuberculosis 17,000 15,000 15,000 10,400 17,000

101-0000-331.12-08 Refugee Assistance 45,825 60,000 60,000 66,000 20,000

101-0000-331.12-09 Ryan White Grant 33,272 20,000 20,000 32,489 30,000

101-0000-331.12-10 Environmental 6,684 10,000 10,000 2,126 10,000

101-0000-331.12-18 Misc. State Grants 23,569 35,000 35,000 12,504 35,000

101-0000-331.12-24 NHTSA Traffic Safety (HE) 79,649 74,000 74,000 30,287 0

101-0000-331.12-27 COG- Passthrough 5,318 0 0 0 0

101-0000-331.12-28 CDC Tobacco 28,912 30,000 30,000 4,305 0

101-0000-331.12-29 WIC 401,893 386,670 386,670 240,173 407,000

101-0000-331.12-32 NHTSA Traffic Safety (PS) 33,329 0 0 17,583 0

101-0000-331.12-33 Bio-Terrorism Grant 703,829 425,000 425,000 211,360 425,000

17



FUND 101 General Fund 101-0000-331.12-36 Cass County Passthrough 44,395 0 0 0 0

101-0000-331.12-37 Immunizatons AFIX 72,892 70,000 70,000 40,554 74,000

101-0000-331.12-38 Moving More 3,000 1,500 1,500 0 0

101-0000-331.12-39 Department of Commerce 192,120 0 317,547 168,252 0

101-0000-331.12-40 Immunization Coalition 8,938 0 0 7,930 0

101-0000-331.13-30 Homeland Security - Cap 671,255 0 0 55,946 0

101-0000-331.13-35 COPS Technology Grants 720,354 0 500,000 489,587 0

101-0000-331.13-40 Department of Energy 4,654 0 38,000 37,409 0

101-0000-331.14-33 FEMA 0 0 0 9,180 0

101-0000-331.14-35 Other Passthrough Funds 157,017 0 118,000 123,869 0

------------ ------------ ------------ ------------ ------------ * Federal Operating Grants 7,246,899 4,503,370 5,476,917 3,353,016 4,429,201

101-0000-334.10-16 Hepatitis C 1,861 0 0 1,217 0

101-0000-334.10-45 NDDH Tobacco Settlement 523,216 487,622 487,622 221,212 530,000

101-0000-334.10-90 Misc State Grants 3,000 0 0 1,000 0

101-0000-334.30-05 Capital Grant Assistance 0 0 0 3,000 0

------------ ------------ ------------ ------------ ------------ * State Grants 528,077 487,622 487,622 226,429 530,000

101-0000-335.10-00 Municipal Highway Funds 5,192,174 4,665,000 4,665,000 3,757,781 5,700,000

101-0000-335.10-01 Highway Tax HB 1012 Appr. 0 0 0 0 1,512,000

101-0000-335.21-00 State Aid Distribution 3,830,789 3,663,000 3,663,000 2,380,169 4,800,000

101-0000-335.22-00 Telephone Tax 132,836 133,000 133,000 132,836 133,000

101-0000-335.23-00 Homestead Credit 39,328 0 40,000 50,638 35,000

18



FUND 101 General Fund 101-0000-335.24-00 Veteran's Tax Credit 45,102 0 45,000 49,926 50,000

101-0000-335.40-00 Cigarette Tax 262,671 257,000 257,000 127,460 255,000

101-0000-335.50-00 Fire Premium Tax 2.25% 315,304 300,000 300,000 0 315,000

101-0000-335.60-00 Gaming Tax 40,960 40,000 40,000 29,702 40,000

101-0000-335.70-00 State Library Aid 82,666 85,000 85,000 84,986 85,000

101-0000-335.80-00 State Aid For Transport 272,875 280,000 280,000 139,624 370,000

101-0000-335.80-10 NDSU University Contrib. 520,700 576,000 576,000 286,500 556,000

101-0000-335.85-06 State Aid 264,312 264,312 264,312 132,411 333,891

------------ ------------ ------------ ------------ ------------ * State Shared Revenues 10,999,717 10,263,312 10,348,312 7,172,033 14,184,891

101-0000-337.24-00 Cass Co. Share Vet Costs 12,000 0 0 12,000 0

101-0000-337.26-00 SWAT Team Entities Fee 44,013 40,728 40,728 42,762 41,042

101-0000-337.40-06 Local Match COPS Radio/EQ 27,135 0 0 0 0

101-0000-337.40-10 COPS Grant Local Match 200,000 200,000 200,000 200,000 200,000

101-0000-337.51-00 DMF / County School 81,189 65,308 65,308 33,608 69,736

101-0000-337.67-00 Fargo Public Schools 239,297 259,000 259,000 148,439 280,000

101-0000-337.67-01 School Resource Officers 270,180 270,180 270,180 239,222 270,180

101-0000-337.68-00 Misc. Local Grants 170,108 0 0 15,834 0

101-0000-337.68-01 Homeless Shelter Funding 0 225,000 292,500 83,500 386,950

------------ ------------ ------------ ------------ ------------ * Local Government Grants 1,043,922 1,060,216 1,127,716 775,365 1,247,908

101-0000-338.20-00 Cass County 20% 628,831 628,000 628,000 612,024 646,000

------------ ------------ ------------ ------------ ------------ * Local Govt Shared Revenue 628,831 628,000 628,000 612,024 646,000

19



FUND 101 General Fund

101-0000-339.10-00 HRA Payment in Lieu Tax 54,509 80,000 80,000 0 80,000

101-0000-339.20-00 Other PILOT Payments 170,623 170,000 170,000 194,314 190,000

------------ ------------ ------------ ------------ ------------ * Local Govt PILOT Payment 225,132 250,000 250,000 194,314 270,000

------------ ------------ ------------ ------------ ------------ ** Intergovernmental Revenue 20,672,578 17,192,520 18,318,567 12,333,181 21,308,000

101-0000-341.30-10 Planning Fees 19,869 25,000 25,000 13,887 25,000

101-0000-341.40-20 Park District Phones 0 500 500 0 500

101-0000-341.40-30 MIDA Bond Fees 1,000 10,000 10,000 69,955 50,000

------------ ------------ ------------ ------------ ------------ * General Government Fees 20,869 35,500 35,500 83,842 75,500

101-0000-342.10-00 Police Special Detail 73,830 55,000 55,000 41,577 80,000

101-0000-342.20-00 Other Police Charges 46,017 28,000 28,000 29,541 50,000

101-0000-342.30-00 Fire Inspection Fees 15,466 12,000 12,000 7,761 15,000

101-0000-342.31-00 Fire HazMat/OT Charges 24,365 16,000 16,000 12,774 16,000

------------ ------------ ------------ ------------ ------------ * Public Safety Fees 159,678 111,000 111,000 91,653 161,000

101-0000-343.10-01 Line Transit Farebox 214,577 206,000 206,000 151,251 214,000

101-0000-343.10-02 Line Transit Pass Revenue 274,664 255,000 255,000 175,252 330,000

101-0000-343.10-03 Line Transit West Fargo 96,000 99,000 99,000 57,400 101,000

101-0000-343.10-04 Line Transit Advertising 92,506 80,000 80,000 52,741 100,000

101-0000-343.10-06 Line Transit NDSU 139,926 80,000 80,000 0 80,000

20




101-0000-343.20-01 Paratransit Fares 22,488 26,000 26,000 16,017 26,000

101-0000-343.20-02 Paratransit Coupon Books 118,033 130,000 130,000 78,553 130,000

101-0000-343.20-03 Paratransit Other Fees 9,814 500 500 2,430 3,000

101-0000-343.20-04 Paratransit-Moorhead 154,798 180,000 180,000 91,616 160,000

101-0000-343.20-05 Paratransit-West Fargo 96,987 120,000 120,000 68,949 125,000

101-0000-343.30-01 Moorhead MN Share Costs 71,813 80,000 80,000 39,662 80,000

101-0000-343.30-02 Concessions & Vending 6,010 5,000 5,000 4,284 5,000

101-0000-343.30-03 Farebox Cards 1,387 0 0 1,590 2,400

101-0000-343.31-01 Moorhead Share Costs 80% 409,587 420,000 420,000 227,563 420,000

101-0000-343.31-02 Moorhead Share Costs 50% 274,562 250,000 250,000 194,518 340,000

101-0000-343.41-01 Moorhead Share JARC Grant 12,124 15,000 15,000 8,092 15,000

101-0000-343.41-02 Moorhead Share NewFreedom 27,545 35,000 35,000 15,220 28,000

------------ ------------ ------------ ------------ ------------ * Public Transportation 2,022,821 1,981,500 1,981,500 1,185,138 2,159,400

101-0000-344.30-00 Maps/Plans/Spec/Etc 3,976 15,000 15,000 325 10,000

101-0000-344.50-00 Right of Way Fees 146,108 150,000 150,000 53,391 150,000

------------ ------------ ------------ ------------ ------------ * Public Works Fees 150,084 165,000 165,000 53,716 160,000

101-0000-345.10-01 Family Planning Self Pay 275,096 330,000 330,000 175,203 330,000

101-0000-345.10-02 Nursing Self Pay 181,293 150,000 150,000 56,505 170,000

101-0000-345.10-04 Family Planning Medicaid 39,176 30,000 30,000 28,995 40,000

101-0000-345.10-05 Nursing Medicaid 183,122 150,000 150,000 110,172 170,000

101-0000-345.10-06 SPED Medicaid 85,956 70,000 70,000 44,342 80,000

21




101-0000-345.10-07 ND Health Tracks Medicaid 69,707 65,000 65,000 34,371 65,000

101-0000-345.10-08 Colposcopy 13,259 6,000 6,000 9,112 10,000

101-0000-345.10-09 Miscellaneous Health 64,651 20,000 20,000 30,104 20,000

101-0000-345.10-10 Health Maint - City 1,127 1,500 1,500 882 1,500

101-0000-345.10-12 Health Miscellaneous 21,055 16,000 16,000 7,292 16,000

101-0000-345.10-18 Family Planning - UND 9,000 9,000 9,000 4,500 9,000

101-0000-345.10-19 Family Planning-3rd Party 89,878 80,000 80,000 58,410 80,000

101-0000-345.10-23 Foreign Travel 71,703 65,000 65,000 47,708 70,000

101-0000-345.10-25 Server Training 10 0 0 14,051 30,000

101-0000-345.20-01 Cass County Contract 590,151 616,824 616,824 264,545 646,199

101-0000-345.20-02 Title 20 20,188 20,000 20,000 12,963 20,000

101-0000-345.20-03 Cass County Jail 311,297 300,966 300,966 141,656 327,112

101-0000-345.30-01 Water Testing (was pool) 146,838 110,000 110,000 88,193 150,000

101-0000-345.30-02 Soil Testing 105 0 0 35 0

101-0000-345.30-03 Septic Testing 10,875 10,000 10,000 4,550 10,000

101-0000-345.30-04 Environmental Charges 4,283 8,000 8,000 7,047 8,000

101-0000-345.30-05 County Contracts 8,111 8,000 8,000 4,056 8,000

101-0000-345.30-07 West Fargo Contract 64,112 75,000 75,000 37,500 83,000

101-0000-345.30-08 Lead Clearance Exams 2,310 4,000 4,000 1,428 4,000

------------ ------------ ------------ ------------ ------------ * Fargo Cass Health 2,263,303 2,145,290 2,145,290 1,183,620 2,347,811

101-0000-347.10-10 Rentals 226,837 250,000 250,000 115,724 250,000

101-0000-347.10-20 Beverage Sales 15,184 14,000 14,000 8,106 12,000

22




101-0000-347.10-21 Food Sales 112,522 146,000 146,000 69,207 138,000

101-0000-347.10-30 Percentage Fees 12,546 15,000 15,000 5,363 15,000

101-0000-347.10-40 Settlements 60,505 70,000 70,000 41,192 55,000

101-0000-347.10-50 Advertising 8,520 8,500 8,500 4,970 8,500

------------ ------------ ------------ ------------ ------------ * Recreation and Culture 436,114 503,500 503,500 244,562 478,500

101-0000-348.05-00 Capital Project Admin. 10,213,154 7,264,000 7,264,000 59,807 7,000,000

101-0000-348.05-10 Special Assessment CIP 0 0 0 1,941,485 0

101-0000-348.05-15 Utility Funds CIP 0 0 0 33,400 0

101-0000-348.05-20 Flood Project CIP 0 0 0 1,210,498 0

101-0000-348.25-00 Overhead Cost Allocation 1,325,000 1,726,748 1,726,748 974,769 1,726,748

101-0000-348.30-05 Pension & Health Acctg. 50,000 50,000 50,000 29,167 50,000

101-0000-348.30-06 Tax Increment Admin. 29,499 80,000 80,000 0 80,000

101-0000-348.36-00 911 Dispatch Reimburse 0 120,000 120,000 0 120,000

101-0000-348.40-02 Utility Fund Mechanics 236,806 200,000 200,000 109,599 200,000

101-0000-348.50-00 Sewer Maintenance Service 350,000 350,000 350,000 204,167 350,000

------------ ------------ ------------ ------------ ------------ * InterCity Charges 12,204,459 9,790,748 9,790,748 4,562,892 9,526,748

101-0000-349.01-00 Assessor Charges for Svcs 0 800 800 0 800

101-0000-349.02-00 Street Charges for Svcs 11,352 15,000 15,000 6,925 15,000

101-0000-349.03-00 Fire Charges for Services 1,898 500 500 210 500

101-0000-349.04-00 Health Charges for Svces 557 0 0 46 0

101-0000-349.05-00 IT Charge For Services 54,114 30,000 30,000 0 30,000

23




101-0000-349.20-01 Grant Admin Fees 0 100,000 100,000 0 0

101-0000-349.25-00 Finance / TIF Fees 0 25,000 25,000 25,000 24,507

------------ ------------ ------------ ------------ ------------ * Departmental CFS 67,921 171,300 171,300 32,181 70,807

------------ ------------ ------------ ------------ ------------ ** Charge For Services 17,325,249 14,903,838 14,903,838 7,437,604 14,979,766

101-0000-351.10-01 Municipal Court Fines 1,602,269 1,650,000 1,650,000 1,145,956 1,810,000

101-0000-351.10-02 Cass County Court Fines 24,799 42,000 42,000 19,455 42,000

101-0000-351.10-03 Victim / Witness Fees 0 15,000 15,000 4,325 15,000

101-0000-351.10-06 Victim Impact Panel Fees 42,148 31,000 31,000 27,528 35,000

101-0000-351.10-07 Court Copies/ Fees 6,069 5,500 5,500 2,220 5,500

101-0000-351.20-01 Library Fines 108,424 100,000 100,000 65,840 104,000

101-0000-351.30-01 Parking Tickets 691,556 840,000 840,000 452,663 840,000

101-0000-351.30-02 Tickets Collection Agency 224 15,000 15,000 476- 15,000

101-0000-351.30-21 PT Revenue Sharing NDSU 199,986- 170,000- 170,000- 134,487- 170,000-

101-0000-351.30-22 PT Revenue Sharing School 5,805- 4,500- 4,500- 6,215- 4,500-

101-0000-351.30-23 PT Rev Sharing MayorComm 3,600- 3,000- 3,000- 2,150- 3,000-

101-0000-351.30-30 Parking Ticket Outsource 85,083- 85,000- 85,000- 44,646- 85,000-

101-0000-351.40-01 Weight Restriction Fines 15,000 0 0 0 0

101-0000-351.50-01 Automobile Impound 98,997 100,000 100,000 73,323 100,000

101-0000-351.80-01 TTIP Teen Tobacco 675 1,000 1,000 50 1,000

101-0000-351.80-02 Alcohol Compliance Fines 10,035 10,000 10,000 3,750 10,000

24



FUND 101 General Fund ------------ ------------ ------------ ------------ ------------ * Fines 2,305,722 2,547,000 2,547,000 1,607,136 2,715,000

101-0000-355.10-00 Certified Collections 3,000 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Special Assessments 3,000 0 0 0 0

------------ ------------ ------------ ------------ ------------ ** Fines and Forfeits 2,308,722 2,547,000 2,547,000 1,607,136 2,715,000

101-0000-360.10-00 Interest on Pooled Cash 143,918 100,000 100,000 39,043 100,000

101-0000-360.10-38 Unrealized Gain / Loss 29,637- 0 0 0 0

101-0000-360.20-00 Interest on Deficit Funds 2,547,898 1,000,000 1,000,000 1,075,932 1,500,000

------------ ------------ ------------ ------------ ------------ * Interest Revenue 2,662,179 1,100,000 1,100,000 1,114,975 1,600,000

101-0000-361.10-00 Cash Over & (Short) 48 0 0 43 0

101-0000-361.18-00 Insurance Proceeds 54,435 100,000 100,000 9,350 100,000

101-0000-361.18-01 Transit Ins Proceeds 26,914 65,000 65,000 10,210 65,000

101-0000-361.21-04 Int Rate Payback/Residual 0 5,000 5,000 0 0

101-0000-361.60-00 Loans Repayments 0 5,000 5,000 0 0

101-0000-361.61-02 Street Misc Revenue 2,683 8,000 8,000 545 8,000

101-0000-361.61-03 Fire Misc Revenue 9,997 5,000 5,000 1,505 5,000

101-0000-361.61-04 Engineering Misc Revenue 15,893 15,000 15,000 11,842 15,000

101-0000-361.61-05 Planning Dept. 2,067 1,000 1,000 3,650 1,000

101-0000-361.61-06 Auditor Misc Revenue 3,730 3,000 3,000 3,470 3,000

101-0000-361.61-07 Traffic Engineering 7,978 7,000 7,000 4,669 7,000

25




101-0000-361.61-08 Library Misc Revenue 10,546 10,000 10,000 3,893 5,000

101-0000-361.61-09 Human Resources Misc Rev 11,902 0 0 712 0

101-0000-361.61-10 Inspections 46 0 0 4 0

101-0000-361.61-11 Central Garage 33,898 15,000 15,000 4,995 15,000

101-0000-361.61-12 IS-Information Technology 219 3,000 3,000 12 3,000

101-0000-361.61-13 Street Lights Misc Rev 336 0 0 0 0

101-0000-361.61-14 Police Department 4,010 2,500 2,500 47 2,500

101-0000-361.61-15 Buildings and Grounds 2,171 2,000 2,000 162 2,000

101-0000-361.61-16 City Commission 1,710 2,000 2,000 222 2,000

101-0000-361.61-17 Transit Service Fixed Rt 5,563 1,500 1,500 4,835 1,500

101-0000-361.61-19 Paratransit Service 0 0 0 142 0

101-0000-361.61-20 Ground Transport Terminal 7 0 0 0 0

101-0000-361.61-21 Transit Maintce Facility 10,842 5,000 5,000 8,902 5,000

101-0000-361.61-22 Civic Center 20 0 0 0 0

101-0000-361.61-23 Municipal Court 29 0 0 0 0

101-0000-361.61-24 City Attorney 250 0 0 38 0

101-0000-361.85-00 Lease/Rental Payments 23,470 20,000 20,000 13,960 20,000

101-0000-361.85-10 Wireless Tower Rentals 122,864 120,000 120,000 84,327 125,000

101-0000-361.85-20 Bench Advertising 20,262 19,800 19,800 12,612 21,600

101-0000-361.99-00 Miscellaneous 21,554- 60,682 60,682 8,504 60,197

------------ ------------ ------------ ------------ ------------ * Miscellaneous Revenue 350,336 475,482 475,482 188,651 466,797

101-0000-362.20-00 Sales of Fixed Assets 62,278 25,000 25,000 1,548,268 50,000

26




------------ ------------ ------------ ------------ ------------ * Gain on Sale of Assets 62,278 25,000 25,000 1,548,268 50,000

101-0000-365.10-00 Local Funds - Donations 50 0 0 0 0

101-0000-365.10-01 Traffic Safety Donations 11,219 40,000 40,000 5,568 20,000

101-0000-365.60-00 Library Donations 92,007 0 0 13,845 15,435

------------ ------------ ------------ ------------ ------------ * Donations 103,276 40,000 40,000 19,413 35,435

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 3,178,069 1,640,482 1,640,482 2,871,307 2,152,232

101-0000-391.20-00 From Special Revenue 32,921 1,014,300 1,014,300 525,000 1,014,000

101-0000-391.30-00 From Debt Service 1,229,689 1,000,000 1,000,000 0 1,022,000

101-0000-391.40-00 From Capital Project 0 0 0 33,539 0

101-0000-391.50-01 Water Gross Revenue 2,983,910 3,000,000 3,000,000 1,750,000 3,000,000

101-0000-391.50-02 Wastewater Gross Revenue 1,430,000 1,430,000 1,430,000 834,167 1,430,000

101-0000-391.50-03 Solid Waste Gross Revenue 2,000,000 2,300,000 2,300,000 1,220,042 2,300,000

101-0000-391.50-04 Airport 50,000 50,000 50,000 29,167 50,000

101-0000-391.50-06 FargoDome 50,000 50,000 50,000 29,167 50,000

101-0000-391.50-07 Vector Control 119,200 123,360 123,360 71,960 123,000

101-0000-391.50-08 Street Lighting Fund 236,636 240,000 240,000 140,000 240,000

101-0000-391.50-20 Storm Sewer 290,000 300,000 300,000 175,000 300,000

101-0000-391.50-30 Forestry 87,000 87,000 87,000 50,750 87,000

101-0000-391.60-00 From Internal Service 0 0 350,239 30,000 0

27



FUND 101 General Fund ------------ ------------ ------------ ------------ ------------ * Transfer In 8,509,356 9,594,660 9,944,899 4,888,792 9,616,000

------------ ------------ ------------ ------------ ------------ ** Transfers 8,509,356 9,594,660 9,944,899 4,888,792 9,616,000

------------ ------------ ------------ ------------ ------------ *** General Fund 75,329,916 69,921,000 71,397,286 49,374,255 75,665,000

75,329,916 69,921,000 71,397,286 49,374,255 75,665,000

28

2011DEPT/ % OF ORIGINAL % OF 2012

DIVISION DIVISION NAME TOTAL BUDGET TOTAL PRELIMINARY101-0510 City Administrator 251,222$ 212,817$ 101-0515 Human Resources 686,592 727,797 101-0520 Information Services 1,758,395 2,055,332 101-0525 Public Information 111,058 115,414 101-0530 City Attorney 467,500 580,000 101-0531 City Prosecution 300,770 327,270 101-1010 Auditor 1,411,611 1,490,397 101-1025 Municipal Court 673,440 760,570 101-1030 City Assessor 905,041 981,803 101-1050 Buildings & Grounds 1,220,044 1,283,007 101-2010 Planning 778,686 901,298 101-3030 Central Garage 2,360,699 2,453,013 101-8001 City Commission 541,536 552,688 TOTAL GENERAL GOVERNMENT 16.4% 11,466,594 16.6% 12,441,406

101-1026 Incarceration 791,500 791,500 101-2040 Inspections 1,521,354 1,561,794 101-3020 Traffic Engineering 1,106,529 1,217,598 101-4010 Fire Department 9,268,651 9,554,108 101-5010 Police Department 13,356,925 13,908,043 101-8542 Detox Center 242,025 361,525 TOTAL PUBLIC SAFETY 37.7% 26,286,984 36.5% 27,394,568

101-3015 City Engineering 3,310,430 3,291,992 101-3025 Streets & Sewers 4,534,383 5,016,385 TOTAL PUBLIC WORKS 11.2% 7,844,813 11.1% 8,308,377

101-6000 Fargo Cass Health Services 7,668,862 7,910,686 101-8540 Social Services 301,000 313,000 101-8541 Homeless Shelter 259,652 447,581 TOTAL PUBLIC HEALTH & WELFARE 11.8% 8,229,514 11.6% 8,671,267

101-7010 Public Library 3,007,691 3,215,019 101-8005 Civic Memorial Auditorium 497,657 505,730 TOTAL RECREATION & CULTURE 5.0% 3,505,348 5.0% 3,720,749

101-2061 Fixed Route Bus Transit Service 2,012,205 2,200,592 101-2062 Paratransit Service 920,536 942,588 101-2063 Ground Transportation Center 221,006 231,006 101-2064 Transportation Planning 41,059 43,200 101-2068 Transit Maintenance Org (TMO) 416,013 451,658 101-2069 Transit Maintenance Facility 2,309,524 2,730,985 TOTAL PUBLIC TRANSPORTATION 8.5% 5,920,343 8.8% 6,600,029

TOTAL GENERAL SUPPORT 2.6% 1,831,340 1.8% 1,385,540

UNALLOCATED 272,000

101-0521 IT - Capital Pool 450,000 500,000 101-8550 Capital Outlay 2,942,000 4,410,000 TOTAL CAPITAL OUTLAY 4.9% 3,392,000 6.5% 4,910,000

TOTAL TRANSFERS TO OTHER FUNDS 1.9% 1,323,064 1.8% 1,333,064

TOTAL EXPENDITURES AND TRANSFERS OUT 100% 69,800,000$ 100% 75,037,000$

CITY OF FARGO, NORTH DAKOTA2012 BUDGET TOTALS BY FUNCTION

29

2011 2012FUNCTIONAL 2008 2009 2010 APPROVED PRELIMINARYCOST CATEGORY ACTUAL ACTUAL ACTUAL BUDGET BUDGET

General 10,470,386$ 10,711,475$ 11,785,773$ 11,466,589$ 12,441,406$ Government

17.1% 16.1% 17.0% 16.7% 16.9%

Public 24,204,802 26,628,563 26,240,556 26,286,984 27,394,568 Safety

39.5% 40.1% 37.9% 38.4% 37.3%

Public 8,627,254 9,121,960 9,871,641 7,844,813 8,308,377 Works

14.1% 13.7% 14.3% 11.5% 11.3%

Public Health 7,704,954 8,431,212 8,974,130 8,229,514 8,671,267 & Welfare

12.6% 12.7% 13.0% 12.0% 11.8%

Recreation 2,912,222 3,256,318 3,469,957 3,505,348 3,720,749 & Culture

4.7% 4.9% 5.0% 5.1% 5.0%

Unallocated 2,392 - - - 272,000

0.0% 0.0% 0.0% 0.0% 0.4%

Public 4,873,736 5,036,377 5,427,072 5,920,348 6,600,029 Transportation

7.9% 7.6% 7.8% 8.6% 9.0%

General 1,251,485 1,278,791 1,580,065 1,831,340 1,385,540 Support

2.0% 1.9% 2.3% 2.7% 1.9%

Capital 1,284,045 1,925,061 1,811,906 3,392,000 4,910,000 Outlay

2.1% 2.9% 2.6% 5.0% 6.7%

100.0% 100.0% 99.9% 100.0% 100.0%TotalExpenditures 61,331,276$ 66,389,757$ 69,161,100$ 68,476,936$ 73,703,936$

TransfersOut to Other Funds 3,316,294 3,108,403 4,015,397 1,323,064 1,333,064

Total Expendituresand Transfers Out 64,647,570$ 69,498,160$ 73,176,497$ 69,800,000$ 75,037,000$

GENERAL FUND EXPENDITURES AND TRANSFERS

T:\Auditors\Finance\BUDGET 2012\BUDGET DOCUMENT CREATION\10 General Fund\2012 GENERAL FUND EX & TSF HISTORY.xls30

Public Safety, $27,394,568 , 36%

Capital Outlay, $4,910,000 ,

Unallocated, $272,000 , 0%

General Support, $1,385,540 , 2%

Transfers Out, $1,333,064 , 2%

CITY OF FARGO, ND2012 GENERAL FUND BUDGETED EXPENDITURES

Total Budgeted Expenditures = $75,037,000

General Government, $12,441,406 , 17%

Public Works, $8,308,377 , 11%Public Health & Welfare,

$8,671,267 , 12%

Public Transportation, $6,600,029 , 9%

Recreation & Culture, $3,720,749 , 5%

Capital Outlay, $4,910,000 , 6%

31

CITY OF FARGO, ND EXPENDITURE TOTALS BY DIVISION PREPARED: 08/22/11 TIME: 15:08:29 WORKSHEET NAME: BTDIVSUM

2010 2011 2011 2011 2012 ACTUALS ORIG BUDG REV BUDGET ACTUALS REQUESTS ACCOUNT DESCRIPTION ---------- ---------- ---------- ---------- ----------

FUND 101 General Fund DEPT 05 Administration * City Administrator 276,643 251,222 252,123 168,134 212,817 * Human Resources 636,085 686,592 693,783 413,134 727,797 * IS 1,538,065 1,758,395 1,982,006 1,223,120 2,055,332 * IS-Capital Pool 516,491 450,000 547,267 194,991 500,000 * Public Information 72,220 111,058 111,959 41,347 115,414 * City Attorney 628,452 455,500 455,500 494,158 580,000 * City Prosecution 292,059 312,770 312,770 234,836 327,270 ----------- ----------- ----------- ----------- ------------ ** Administration 3,960,015 4,025,537 4,355,408 2,769,720 4,518,630

DEPT 10 Finance Department * City Auditor 1,398,059 1,411,611 1,406,063 837,805 1,490,397 * Municipal Court 641,212 673,440 676,847 423,418 760,570 * Incarceration 738,335 791,500 791,500 148,391 791,500 * City Assessor 876,486 905,041 927,454 567,300 981,803 * General Support 1,534,863 1,831,340 1,331,340 714,813 1,385,540 * Buildings & Grounds 1,399,992 1,220,044 1,225,052 834,644 1,283,007 ----------- ----------- ----------- ----------- ------------ ** Finance Department 6,588,947 6,832,976 6,358,256 3,526,371 6,692,817

DEPT 20 Planning & Development * Planning Office 730,976 778,686 823,343 524,113 901,298 * Inspections 1,490,431 1,521,354 1,532,975 911,899 1,561,794 * Transit Service Fixed Rt 1,875,464 2,012,205 2,013,707 1,161,411 2,200,592 * Paratransit Service 815,431 920,536 921,839 506,772 942,588 * Ground Transport Terminal 216,487 221,006 221,032 126,630 231,006 * Transit Planning 29,934 41,059 41,260 18,807 43,200 * Transit Maint. Org. (TMO) 196,397 416,013 416,414 177,532 451,658 * Transit Maintce Facility 2,293,364 2,309,524 2,324,392 1,499,600 2,730,985 ----------- ----------- ----------- ----------- ------------ ** Planning & Development 7,648,484 8,220,383 8,294,962 4,926,764 9,063,121

DEPT 30 Public Works * City Engineering 3,350,225 3,310,430 3,126,826 1,965,250 3,291,992 * Traffic Engineering 1,168,487 1,106,529 1,109,435 624,025 1,217,598 * Streets & Sewers 4,406,000 4,534,383 4,563,532 3,087,299 5,016,385 * Central Garage 2,346,498 2,360,699 2,396,103 1,498,825 2,453,013 ----------- ----------- ----------- ----------- ------------ ** Public Works 11,271,210 11,312,041 11,195,896 7,175,399 11,978,988

DEPT 40 Fire Department

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FUND 101 General Fund DEPT 40 Fire Department * Fire Department 9,202,053 9,268,651 9,341,288 5,369,167 9,554,108 ----------- ----------- ----------- ----------- ------------ ** Fire Department 9,202,053 9,268,651 9,341,288 5,369,167 9,554,108

DEPT 50 Police Department * Police Department 11,404,088 12,023,778 12,106,116 7,142,690 12,463,023 * Field Training Program 67,288 26,661 26,661 20,005 28,046 * SWAT Team 85,373 81,454 81,454 42,885 81,433 * SWAT - Fargo Labor Only 49,340 20,393 20,393 25,240 21,639 * District #4 0 0 0 0 12,000 * Operations- Evening Shift 73,534 58,367 58,367 48,311 63,853 * Operations - Night Shift 78,243 58,367 58,367 58,195 63,853 * Operations - Day Shift 77,368 62,567 62,567 39,032 66,053 * Investigations 69,765 65,787 65,787 52,563 73,780 * Motorcycle 9,758 11,500 11,500 8,139 16,500 * Bicycle 945 1,000 1,000 135 1,000 * K-9 6,465 12,400 12,400 8,697 15,400 * School Resource Officers 3,713 5,500 5,500 8,214 8,500 * Training 59,670 58,218 61,208 14,972 81,148 * Technical Services 316,152 312,072 312,072 197,936 312,072 * Departmental Misc Grants 958,747 450,682 572,089 528,823 498,983 * COPS Technology 16.710 850,241 108,179 608,179 493,136 100,760 ----------- ----------- ----------- ----------- ------------ ** Police Department 14,110,690 13,356,925 14,063,660 8,688,973 13,908,043

DEPT 60 Fargo Cass Health * Health Administration 383,130 6,509,265 527,906 530,098 6,733,131 * Fargo Cass Health Service 3,325,707 317,620 3,373,421 1,920,483 318,590 * Comm Assmnt/Health Promo 790,241 260,750 744,892 425,205 285,750 * Health Clinic 1,290,206 278,750 1,249,360 741,943 281,650 * Environmental Health 890,256 106,987 898,114 495,402 111,626 * Bio-Terrorism 641,065 137,640 460,303 282,649 127,489 * WIC 453,997 57,850 455,835 253,460 52,450 ----------- ----------- ----------- ----------- ------------ ** Fargo Cass Health 7,774,602 7,668,862 7,709,831 4,649,240 7,910,686

DEPT 70 Independent Boards * Fargo Public Library 2,145,863 2,171,537 2,300,047 1,337,075 2,001,594 * South Branch Library 591,744 580,029 557,634 439,063 987,542 * North Library 217,737 256,125 252,341 153,510 225,883 * Library Donations 0 0 0 99,000 0 * ALA/FINRA Grant 23,480 0 83 3,621 0

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FUND 101 General Fund DEPT 70 Independent Boards ----------- ----------- ----------- ----------- ------------ ** Independent Boards 2,978,824 3,007,691 3,110,105 2,032,269 3,215,019

DEPT 80 Other Functions * City Commission 495,806 541,536 544,140 340,626 552,688 * Human Resources 365 0 0 0 0 * Civic Memorial Auditorium 494,275 497,657 547,462 353,525 505,730 ----------- ----------- ----------- ----------- ------------ ** Other Functions 990,446 1,039,193 1,091,602 694,151 1,058,418

DEPT 85 Other Global * Social Service Allocation 326,791 301,000 301,000 307,098 313,000 * Homeless Shelter 530,699 259,652 510,001 280,121 447,581 * Detox Center 376,029 242,025 242,025 239,428 361,525 * Capital Outlay 3,357,136 2,942,000 3,082,384 504,481 4,410,000 * Unallocated 28,677 0 500,000 6,970 272,000 ----------- ----------- ----------- ----------- ------------ ** Other Global 4,619,332 3,744,677 4,635,410 1,338,098 5,804,106

DEPT 90 Transfers * Transfers 4,015,397 1,323,064 1,323,064 1,007,989 1,333,064 ----------- ----------- ----------- ----------- ------------ ** Transfers 4,015,397 1,323,064 1,323,064 1,007,989 1,333,064

----------- ----------- ----------- ----------- ------------ *** General Fund 73,160,000 69,800,000 71,479,482 42,178,141 75,037,000

73,160,000 69,800,000 71,479,482 42,178,141 75,037,000

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Reason For Adjustments Fund/Department Type Amounts Accounts Comments

General Fund Revenue Adjustments:

Franchise Fees - Qwest General Fee (100,000) 101-0000-316-30-01 Revenue LaggingFranchise Fees - Xcel Energy General Fee 230,000 101-0000-316-10-01 Positive CY TrendFranchise Fees - Cass County Electric General Fee 100,000 101-0000-316-10-02 Positive CY Trend

Building Permits General L&P (400,000) 101-0000-319-10-00 Building Permits Lagging

Municipal Highway Funds General IG 800,000 101-0000-335-10-00 State Revenue Trending HigherMunicipal Highway Funds HB 1012 General IG 2,085,000 101-0000-335-10-01 State One-Time Funding HB 1012State Aid Distribution General IG 1,100,000 101-0000-335-21-00 State Legislation Changes & Trending

Sale of Assets General MS 500,000 101-0000-362-20-00 Sold Tax Forfeited LandSale of Assets General MS 750,000 101-0000-362-20-00 Sale of Surplus Flood Supplies

Total General Fund Revenues 5,065,000$

General Fund Expenditure Adjustments:

Legal Costs General Exp 53,000 101-0530-403-33-25 Additional Legal WorkGeneral Liability Claims General Exp 130,000 101-0530-403-85-01 Liability ClaimsPension Contributions General Exp 700,000 101-xxxx-xxx-22-01 Actuarial RecommendationsLibrary Utilities General Exp 13,000 101-70xx-463-62-50 Correct Natural Gas BudgetWSI Credits General Exp (200,000) 101-1040-505-25-00 Safety Dividends & RebatesFuel - Gas General Exp 150,000 101-xxxx-xxx-62-10 Price Increase in FuelsFuel - Diesel General Exp 500,000 101-xxxx-xxx-62-11 Price Increase in FuelsStreet Rehabilitation Capital Outlay General Exp 1,804,000 101-8550-510-77-22 State One Time AppropriationsStreet Department Overtime General Exp 165,000 101-3025-423-11-01 Weather Related Snow RemovalStreet Department Diesel Fuel General Exp 116,000 101-3025-423-62-11 Price Increase in FuelsTransfer to Revenue Stabilization Fund General Exp 500,000 101-9001-555-90-20 Restore Fund Balance Per PolicyTransfer to Vehicle Replacement Fund General Exp 500,000 101-9001-555-90-20 Pay off Fire Truck Lease Purchase

Total General Fund Expenditures 4,431,000$

CITY OF FARGO, NORTH DAKOTA2011 Mid-Year Budget Adjustments By Fund

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SPECIAL REVENUE FUNDS Special revenue funds are used to account for specific financial resources (other than special assessments, major capital projects, or expendable trusts) which require separate accounting because of legal, regulatory, or administrative action. The City of Fargo segregates its special revenue funds into the following categories: Legal Compliance Purposes Grant Accountability Purposes Management Control Purposes The City of Fargo utilizes twenty-nine special revenue funds that have been established for accountability of various City Programs. The following funds have been segregated for legal compliance purposes: City Share of Special Assessments - This fund is used to account for the portion of special improvement district projects that are not assessed back to the benefiting property owners, and to pay for the special assessments levied against City and HRA owned properties. Noxious Weeds - This fund is used to account for the City's weed eradication programs. Emergency 911 - This fund is used to account for the revenues and expenditures associated with the Emergency 911 communications system. Resources are derived from a special user fee that is added on local phone service charges. Outdoor Warning System - This fund is used to account for the acquisition and maintenance of the City's emergency siren system. Convention & Visitors Bureau - This fund is used to account for the 2% hotel and motel excise tax that is assessed to promote tourism and conventions. The City has contracted with the Convention and Visitors Bureau to provide this service. Regional Training Center - This fund is used to account for the operations of the Regional Law Enforcement Training Center. This facility operates on annual contributions from West Fargo, Cass County, and the City of Fargo. Parking Authority - This fund is used to account for the operations of the City-owned parking facilities. The City owns and operates nine parking facilities in the Downtown area. Parking Authority Repair & Maintenance - This fund is used to accumulate funds needed for the ongoing repair and maintenance of the parking facilities operated by the Parking Authority. This fund is required by bond covenants.

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Parking Authority Surplus Fund - This fund is used to account for net income generated by the Parking Authority after all required transfers are made to other restricted funds. The surplus fund can be used by the Parking Authority to fund capital projects as needed. This fund is required by bond covenants. Transit Capital Escrow - This fund is used to account for the rental revenues that are derived from the Greyhound portion of the Ground Transportation Center (GTC). The Ground Transportation Center was financed by an Urban Mass Transportation Capital Assistance grant that required that all revenues generated from this facility be held separately, and used exclusively for transit purposes. Southeast Cass Capital - This fund was established in 1990 to set aside financial resources for the repair of the Southeast Cass Sewer District 89-1. Court Forfeits - Assets that are forfeited by criminal defendants as ordered by the courts are placed in this fund and are used for local law enforcement. Drain Maintenance - This fund is used to account for the resources that have been dedicated for the maintenance and repair of ditches No. 3, 10, and 40. Broadway Mall Maintenance - This fund is used to account for maintenance of the downtown Broadway Mall area. Skyway Maintenance - This fund is used to account for maintenance of the Fargo skyway system. Winter Lights Maintenance - This fund is used to account for the acquisition and maintenance of the City's Downtown seasonal decoration program. The following funds have been segregated for grant accountability purposes: Community Development - This fund is used to account for the programs that currently participate in the Community Development Block Grant program. Resources are provided by annual entitlements from the Federal Department of Housing and Urban Development. Housing and Urban Development (HUD) Home Participating Jurisdiction - This fund is used to account for the HOME program which provides resources for housing rehabilitation in the community. Resources are provided by annual entitlements received directly from the Federal Department of Housing and Urban Development. Housing and Urban Development (HUD) Home Program - This fund is used to account for the HOME program that provides resources for housing rehabilitation in the Community. Resources are provided by annual entitlements from the Federal Department of Housing and Urban Development. Neighborhood Stabilization - This fund is used to account for the Housing and Development Neighborhood Stabilization Stimulus Grant that the City was awarded. This grant is intended to help the City revitalize neighborhoods. The following funds have been segregated for management control purposes: NRI Loan Program - This fund is used to account for revolving loan activity relating to the City’s Neighborhood Revitalization Initiative.

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Island Park Ramp Maintenance Escrow - This fund is used to accumulate resources for future maintenance of the Island Park parking ramp. The City Commission established this fund in 2001 upon the completion of the ramp construction project. Revenue Stabilization Fund - This fund was established by the City Commission to be used for revenue stabilization and offset the impact of economically sensitive revenues. City Building Repair Escrow - This fund is used to accumulate resources for the ongoing maintenance costs associated with City Buildings. City Vehicle Reserve - This fund was started in 1986 as a revolving fund to set aside financial resources to fund the ongoing purchase and replacement of City vehicles. Utility Computer Replacement - Financial resources are being set aside for future computer capital purchases and other technology that will increase overall productivity within City utility departments. Civic Center Capital Reserve – Financial resources are being set aside for future capital purchases. Other Projects - This fund is used to account for various special revenue activities that are not material. Baseball Stadium - This fund is used to account for the operations of the baseball stadium. Summary historical financial information for the Special Revenue Funds is presented below:

2011 20122008 2009 2010 REVISED PRELIMINARY


REVENUES 11,440,157$ 11,354,022$ 12,135,808$ 11,197,418$ 10,703,662$

EXPENDITURES (16,055,960) (14,212,078) (13,908,434) (11,306,973) (11,536,908)

OTHER FINANCINGSOURCES (USES) 3,371,024 910,332 2,040,736 - -

FUND BALANCE 5,546,590$ 3,598,866$ 3,866,976$ 3,757,421$ 2,924,175$

Financial Reporting Changes For GASB # 54 Implementation The following funds are being discontinued in 2012 as required by Governmental Accounting Standards Board Pronouncement # 54. This new reporting requirement will be implemented in 2012 and only Special Revenue Funds with a dedicated revenue source will be reported in this group of funds. The following funds will be discontinued and activities will be moved to the General Fund:

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Outdoor Warning Transit Capital Escrow Building Repair Escrow Revenue Stabilization Fund – Will be transferred to the General Fund as a residual equity transfer and included as a restricted fund for financial reporting purposes.

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2011 12/31/2011 12/31/2012

1/1/2011 2011 Mid Year 2011 Projected 2012 2012 Projected

Fund Name Fund Fund Balance Revenues Adjustments Expenditures Fund Balance Revenues Expenditures Fund Balance

City Share of Special Assessments 202 (88,709)$ 877,000$ 85,000$ (910,000)$ (36,709)$ 897,000$ (850,000)$ 10,291$

Noxious Weed Control 203 83,495 31,000 - (50,000) 64,495 32,000 (50,000) 46,495

Emergency 911 204 80,787 1,595,000 200,000 (1,717,000) 158,787 1,624,000 (1,813,000) (30,213)

Outdoor Warning 205 (11,272) 30,000 41,272 (60,000) - - - -

Convention & Visitors Bureau Operating 206 27,321 1,710,000 49,339 (1,786,660) - 1,851,750 (1,851,750) -

Regional Law Enforcement Training Center 208 (97,963) 140,453 - (102,960) (60,470) 156,797 (90,544) 5,783

Transit Capital Escrow 213 20,161 20,000 (30,161) (10,000) - - - -

Southeast Cass Capital Reserve 214 50,071 650 - - 50,721 100 - 50,821

Court Forfeits 215 135,566 100,000 - (115,000) 120,566 100,000 (210,000) 10,566

Drain Maintenance 217 101,164 - - - 101,164 - - 101,164

Broadway Mall Maintenance 218 52,985 50,000 - (49,000) 53,985 50,000 (49,000) 54,985

Skyway Maintenance 219 67,989 120,000 - (90,321) 97,668 120,000 (95,000) 122,668

Winter Lights Maintenance 220 2,064 22,000 - (21,000) 3,064 22,000 (21,000) 4,064

NRI Loan Program 230 266,120 99,500 - (123,374) 242,246 93,500 (125,000) 210,746

Community Development 231 53,565 784,500 - (774,681) 63,384 784,500 (798,000) 49,884

HUD HOME Program 233 33,174 113,000 - (30,000) 116,174 113,000 (30,000) 199,174

Neighborhood Stabilization 234 253,713 1,000,000 - (1,074,432) 179,281 1,000,000 (1,135,000) 44,281

Home Participating Jurisdiction 239 42,149 603,000 - (594,771) 50,378 603,000 (597,000) 56,378

Parking Authority 240 436,501 1,273,815 - (1,222,793) 487,523 1,273,815 (1,149,614) 611,724

Parking Authority Repair & Replacement 241 113,491 36,000 - (75,000) 74,491 36,000 (75,000) 35,491

Parking Authority Surplus Fund 242 (9,577) - 9,577 - - - - -

Island Park Ramp Maintenance 243 89,725 500 - - 90,225 200 - 90,425

Revenue Stabilization Fund 260 3,489,678 10,000 500,000 (900,000) 3,099,678 10,000 (900,000) 2,209,678

Building Repair Escrow 261 144,164 86,000 - (85,000) 145,164 86,000 (157,000) 74,164

City Vehicle Replacement 262 (25,643) 2,240,000 (600,000) (1,490,000) 124,357 1,600,000 (1,420,000) 304,357

Computer Replacement 263 65,500 40,000 - (50,008) 55,492 40,000 (50,000) 45,492

Civic Center Capital Escrow 266 122,188 20,000 - (45,000) 97,188 20,000 (45,000) 72,188

Other Projects 267 14,805 - - - 14,805 - - 14,805

Baseball Stadium 268 (1,646,236) 195,000 - (185,000) (1,636,236) 190,000 (25,000) (1,471,236)

Total Special Revenue Funds 3,866,976$ 11,197,418$ 255,027$ (11,562,000)$ 3,757,421$ 10,703,662$ (11,536,908)$ 2,924,175$


SPECIAL REVENUE FUNDS 2012 BUDGET SUMMARY

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Revenue Adjustments:

Special Assessments City Share of Specials Rev 85,000 202-0000-000-00-00 Special Assessment CollectionsAT&T E911 Fees E911 Rev 40,000 204-5032-318-40-02 Increased Fees ProjectedTransfer In From General Fund Revenue Stabilization Trf 500,000 260-0000-391-10-00 Replenish Fund BalanceGeneral Fund Transfer In Vehicle Replacement Fund Trf 500,000 262-0000-391-10-00 Pay Cash for Fire Truck PurchaseLease Financing Proceeds Vehicle Replacement Fund Rev (650,000) 262-0000-391-10-00 Fire Truck Lease Defeasance

Total Special Revenue Fund Revenue Adjustments 475,000$

Expenditure Adjustments:

Capital Outlay E911 Exp (100,000) 204-5032-4xx-74-20 Capital Funds Carryover 2011 to 2012Residual Equity Transfer Transit Capital Escrow Trf 30,161 213-0000-555-90-10 GASB #54 TransferResidual Equity Transfer Outdoor Warning Trf 41,272 205-0000-555-90-10 GASB #54 TransferFire Department Capital Outlay Vehicle Replacement Fund Exp 500,000 262-4010-510-74-20 Fire Capital Outlay

Total Special Revenue Fund Expenditure Adjustments 471,433$

CITY OF FARGO, NORTH DAKOTA2011 Special Revenue Fund Mid-Year Budget Adjustments By Fund

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2011‐2012 FM CVB Budget

2011-2012 Budgets

2010-2011 Projected Actuals

2010-2011 Budgets

REVENUESFargo Lodging Tax 1,234,500 1,189,818 1,136,056Moorhead Lodging Tax 181,000 175,838 185,528Grant Income 7,200 4,902 8,000Industry Partner Participation 0Gift Shop Sales 300 1,777 1,500Interest Income 5,773 9,617 10,432Miscellaneous 600 0 600TOTAL REVENUES 1,429,373 1,381,952 1,342,116

EXPENDITURESSalaries ExpendituresSalaries 465,600 425,527 432,220Temporary Salaries 58,060 65,955 75,350FICA Expense 40,060 36,486 38,829Retirement 13,968 11,839 12,967Unemployment 4,640 5,760 5,168Workers Compensation 900 763 900Health Insurance 58,080 56,691 50,525Disability Insurance 1,500 1,331 1,500Total Salaries 642,808 604,352 617,459

Administration ExpendituresProfessional Fees 6,800 11,510 7,200Accounting Service/Payroll 15,310 13,573 14,660Insurance 6,000 5,000 5,000Utilities 24,118 19,555 20,878Repairs and Maintenance 2,400 806 2,400Office & Clerical Supplies 12,000 8,259 12,000Other Supplies 3,600 3,975 4,500Maintenance Supplies 1,200 1,133 1,200Scholarship 1,500 1,000 1,000Software Leases 540 521 540Bank/Credit Card Fees 1,800 1,116 1,800VIC Supplies 8,850 4,075 8,850Miscellaneous 2,800 2,319Total Administration 86,918 72,842 80,028

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2011‐2012 FM CVB Budget

2011-2012 Budgets

2010-2011 Projected Actuals

2010-2011 Budgets

Sales/Mktg. ExpendituresPostage & Shipping 17,650 16,885 18,650Telecommunications 22,200 24,981 26,400Marketing Research 17,600 11,569 9,100Agency Fee 18,000 18,079 18,000Advertising 133,000 141,796 94,595Indoor (Display Booth) 0 6,119 0Promotional Products 13,550 22,852 15,800Brochures & Guides 10,600 12,424 22,800Photography 4,160 7,423 10,560Staff Clothing 850 729 1,000Printing 3,600 2,363 13,000Web Site 46,235 17,450 12,100Visitor Guide 34,000 20,844 22,500Visitor Guide Distribution 12,525 11,280 11,090Travel: Air Fare 32,400 27,178 30,700Travel: Lodging/Meals/Misc. 47,950 50,666 54,825Trade Shows 46,255 35,587 38,750Travel: Vehicle 18,210 14,417 20,110Entertaining 10,800 4,958 8,500City Maps 6,000 3,000 6,000Events & Receptions 11,000 13,372 18,000Event Assistance 49,600 59,649 56,650Event Hospitality 10,700 9,078 17,700Registrations 25,920 15,138 26,730Stakeholder Training 5,000Aiport Information Ctr. 1,560 1,139 1,560Banners 3,050 2,489 3,200Name Badges 22,800 22,910 22,800Marketing Software 13,600 18,850 13,600Dues & Subscriptions 21,923 17,850 20,474Annual Meeting 4,000 2,631 2,600Fam Tours/Site Inspections 2,000 0 2,500Contract Services 1,500 566 900Housing Bureau 1,000 5,000 2,000Promotional Sponsorships 10,800 9,052 9,545Earned Media 15,000 0 0Total Sales & Marketing 695,038 628,324 632,739

Other ExpendituresWalk of Fame 200 75Gift Shop Costs 2,400 1,800Maintenance ContractsTotal Other 2,600 0 1,875

TOTAL EXPENSES 1,427,364 1,305,518 1,332,101TOTAL REVENUES 1,429,373 1,381,952 1,342,116

VARIANCE 2,009 76,434 10,014

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2011‐2012 FM CVB Capital Budget

REVENUES 2011‐2012 Budget

2010‐2011 Budget

2010‐2011 Projected Actuals

Variance From Budget

Fargo Lodging Tax 617,250 568,028 591087 23,059Interest Income 11,726 8,810 9649 839TOTAL REVENUES 628,976 576,838 600736 23,898

EXPENDITURES

Furnishings ‐ Asset 2,000 1,000 0 ‐1,000Technology Purchases ‐ Asset 5,000 5,000 1100 ‐3,900Bldg/Grounds Improv. ‐ Asset 10,000 10,000 20000 10,000Vehicle ‐ Asset 20,000 20,000 0 ‐20,000Technology Maintenance/ Upgrades 7,000 7,500 3480 ‐4,020Office Maintenance/Upgrades 4,000 3,000 839 ‐2,161Building Maintenance/Upgrades 19,000 19,000 9676 ‐9,324Grounds Maintenance 24,165 7,200 15880 8,680Equipment Leases 0 0 0 0Maintenance Contracts 27,730 45,000 23190 ‐21,810Insurance 6,500 6,400 5571 ‐829Depreciation 49,200 48,000 48884 884Capital Grant Program 315,000 315,000 150000 ‐165,000Real Estate Specials and Drains 450 0 403 403Future Capital Allocation Fund 50,000 50,000 50000 0TOTAL EXPENSES 540,045 537,100 329023 ‐208,077

Total Revenues 628,976 576,838 600736 23,898Total Expenses 540,045 537,100 329023 ‐208,077Variance 88,931 39,738 271713 231,975

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DEBT SERVICE FUNDS Debt Service Funds are used to account for the accumulation of resources for and the payment of general long term debt principal, interest, and related fees. Financial resources are provided from various resources depending upon the type of debt issued. Debt issued for Enterprise fund projects is included in the fund to which it relates and is not included in the debt service funds. Types of Debt The City of Fargo has several types of debt outstanding that are grouped for financial reporting purposes into the following broad categories including General Obligation Bonds, Refunding Improvement Bonds, Sidewalk Warrant Bonds, State Revolving Fund Loans, Sales Tax Revenue Bonds and Other Debt. Bond Rating Moody’s Investors Services assigns ratings to City bond issues as an indicator of credit quality for bond investors. Currently, Moody’s has assigned an Aa1 rating for Refunding Improvement Bonds. Fargo’s diverse local economy and status as a regional center continue to expand. Issuing Refunding Improvement Bonds normally finances growth in the City’s infrastructure. Summary historical financial information is presented below:

2011 20122008 2009 2010 APPROVED PRELIMINARY


Revenues 31,643,598$ 52,205,219$ 69,924,257$ 66,507,876$ 69,261,441$

Expenditures 30,232,118 32,443,422 38,271,860 67,608,814 70,341,108 OtherSources (Uses) (14,744,858) (6,500,040) (22,049,569) - -

Excess (Deficiency)of Revenues andOther FinancingSources overExpenditures (13,333,378) 13,261,757 9,602,828 (1,100,938) (1,079,667)

Fund Balance,Beginning of Year 57,619,829 44,286,451 57,548,208 67,151,036 66,050,098

Fund Balance,End of Year 44,286,451$ 57,548,208$ 67,151,036$ 66,050,098$ 64,970,431$

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Approved ApprovedBudget Budget

Sources & Uses of Funds 2011 2012

Revenues:Tax Increment District Property Taxes 2,136,500$ 2,332,000$ Special Assessments 19,270,500 20,743,084 Sales Taxes 40,000,000 37,195,000 Federal Direct Pay BAB Subsidy 529,000 367,272 Interest on Reserves 852,034 200,000 Transfer In From General Fund 804,756 703,058 Transfer In From Special Revenue 115,891 217,514 Transfer In To Fund Sales Tax Bond Reserves 2,799,195 7,503,513

Total Revenues 66,507,876$ 69,261,441$

Expenditures & Transfers:Bond Principal 21,989,032$ 27,186,536$ Bond Interest & Fees 13,311,285 13,469,034 Tax Increment District Development Agreements 1,870,500 2,041,000 Transfer to General Fund 1,000,000 1,022,000 Transfer to Special Revenue Fund (Parking) 266,000 285,000 Transfer to Capital Project Fund (Sidewalk) 517,500 465,000 Transfer to Capital Project Fund (Suplus Sales Tax 28,654,497 25,872,538

Total Expenditures & Transfers 67,608,814$ 70,341,108$

City of FargoGovernmental Debt Service Funds

Summary Budget Data for 2011 vs. 2012

46

FUND PROPERTY SPECIAL SALES/OTHER INTEREST &DEBT SERVICE FUND DESCRIPTION NO. TAX ASSESSMENTS TAXES TRANSFERS IN TOTALS

C-1 TAX INCREMENT (1995 C REFUNDED) 301 291,000$ -$ -$ -$ 291,000$ GREAT NORTHERN DEPOT 303 1,000 - - - 1,000TAX INCREMENT 2001-01 ( MATRIX) 305 1,374,000 - - - 1,374,000TAX INCREMENT 2002-01 ( ND HORSEPARK) 306 9,000 - - - 9,000TAX INCREMENT 2003-01 ( SCATTERED HSG.) 308 15,000 - - - 15,000TAX INCREMENT 2005-01 ( FAYLAND) 309 276,000 - - - 276,000TAX INCREMENT 2006-01 (BRISTOL ON BDWY) 311 24,000 - - - 24,000TAX INCREMENT 2004-01 ( SCATTERED HSG.) 312 18,000 - - - 18,000TAX INCREMENT 2006-02 (JPR 19TH AVE NO.) 313 170,000 - - - 170,000TAX INCREMENT 2007-01 (FM DEVELOPMENT PHASE I) 314 32,000 - - - 32,000TAX INCREMENT 2007-02 (FEDER 12TH AVE N) 315 24,000 - - - 24,000TAX INCREMENT 2007-03 (EASTBRIDGE) 316 64,000 - - - 64,000TAX INCREMENT 2008-01 (FM DEVELOPMENT II) 320 37,000 - - - 37,000TAX INCREMENT (MERIDIAN ON BROADWAY) # 319 (3,000) - - - (3,000)

TOTAL TAX INCREMENT PROJECTS 2,332,000 - - - 2,332,000

GENERAL DEBT SERVICE 310 - 672,000 - 200,000 872,0002000 STORM SEWER SRF 342 - 64,000 - - 64,000 2002 SERIES A RIB 346 - 670,000 - - 670,000 2003 SERIES A RIB 347 - 1,042,000 - - 1,042,000 2003 SERIES D RIB 350 - 816,000 - - 816,000 2004 SERIES B RIB 352 - 1,325,000 - - 1,325,000 2004 SERIES C RIB 353 - 1,251,000 - - 1,251,000 2004 SERIES E RIB 354 - 1,439,000 - - 1,439,000 2005 SERIES A RIB 355 - 1,288,000 - - 1,288,000 2005 SERIES B RIB 356 - 1,487,000 - - 1,487,000 2006 SERIES B RIB 357 - 1,331,000 - - 1,331,000 2006 SERIES C RIB 359 - 939,000 - - 939,000 2007 SERIES A RIB 360 - 1,092,000 - - 1,092,000 2008 SERIES A RIB 361 - 1,650,000 - - 1,650,000 2009 SERIES A RIB 318 - 1,157,000 - - 1,157,000 2009 SERIES C RIB 362 - 1,879,000 - - 1,879,000 2010 SERIES B (Taxable Build America Bonds) RIB 363 - 1,104,000 367,272 - 1,471,272 2010 SERIES C RIB 364 - - - - - 2010 SERIES D RIB 365 - 82,000 - - 82,000 2011 SERIES A RIB 319 771,352 771,352 2011 SERIES B RIB 320 218,732 218,732

TOTAL REFUNDING IMPROVEMENT BOND FUNDS - 20,278,084 367,272 200,000 20,845,356

2004 SIDEWALK 377 - 28,000 - - 28,000 2005 SIDEWALK 378 - 37,000 - - 37,000 GENERAL SIDEWALK 379 - 126,000 - - 126,000 GENERAL SEWER 388 - 271,000 - - 271,000 DISTRICT #4618 393 - 3,000 - - 3,000

TOTAL SIDEWALK BOND FUNDS - 465,000 - - 465,000

SALES TAX REVENUE BOND FUNDS

SALES TAX BONDS FOR INFRASTRUCTURE 380 - - 13,275,000 - 13,275,000SRF WATER UTILITY INFRASTRUCTURE 607 - - 6,650,000 100,000 6,750,000SRF WASTEWATER UTILITY INFRASTRUCTURE 608 - - 6,650,000 50,000 6,700,000SALES TAX REVENUE BONDS SERIES 2009 FLOOD 387 - - 10,620,000 - 10,620,000SRF WASTEWATER DEBT SERVICE 2008A 630 - - - 3,865,000 3,865,000SRF SERIES 2008A WASTEWATER BOND RESERVE FUND 631 - - - 888,400 888,400SRF WATER DEBT SERVICE 2008B 610 - - - 1,520,000 1,520,000SRF SERIES 2008B WATER BOND RESERVE FUND 611 - - - 418,965 418,965SRF WASTEWATER DEBT SERVICE 2008C 632 - - - 116,800 116,800SRF SERIES 2008C WASTEWATER BOND RESERVE FUND 633 - - - 23,550 23,550SRF WATER DEBT SERVICE 2008D 612 - - - 169,950 169,950SRF SERIES 2008D WATER BOND RESERVE FUND 613 - - - 35,188 35,188SRF WASTEWATER DEBT SERVICE 2010A 634 - - - 48,720 48,720SRF SERIES 2010A WASTEWATER BOND RESERVE FUND 635 - - - 9,090 9,090SRF SERIES 2010D WASTEWATER DEBT SERVICE 2010D 636 - - - 217,000 217,000SRF SERIES 2010D WASTEWATER BOND RESERVE FUND 637 - - - 40,850 40,850

TOTAL SALES TAX REVENUE BOND FUNDS - - 37,195,000 7,503,513 44,698,513

2002 CITY HALL/ CIVIC BUILDING AUTH. LEASE BONDS 381 - - - 381,615 381,6152002 HOUSING REVENUE BONDS 382 - - - 104,994 104,9942007 TRANSIT MAINTENANCE LEASE REVENUE BONDS 383 - - - 132,308 132,3082001A PARKING AUTHORITY REVENUE BONDS 394 - - - 112,530 112,5302009 G.O. DEVELOPMENT BONDS (FIRE STATION # 7) 384 - - - 189,125 189,125

TOTAL OTHER REVENUE BOND FUNDS - - - 920,572 920,572

TOTAL ALL DEBT SERVICE FUNDS 2,332,000$ 20,743,084$ 37,562,272$ 8,624,085$ 69,261,441$

CITY OF FARGO, NORTH DAKOTAGOVERNMENTAL DEBT SERVICE FUND REVENUES

47

FUND (80-10) (80-10) SPECIAL TRANSFERSGOVERNMENTAL DEBT SERVICE FUNDS NO. PRINCIPAL INTEREST ASSESSMENTS OUT/OTHER TOTALS

C-1 TAX INCREMENT (1995 C REFUNDED) 301 -$ -$ -$ 285,000$ 285,000$ TAX INCREMENT GREAT NORTHERN 303 - - - 1,000 1,000 TAX INCREMENT 2001-01 (MATRIX) 305 - - - 1,374,000 1,374,000 TAX INCREMENT 2002-01 (ND HORSEPARK) 306 - - - 9,000 9,000 TAX INCREMENT 2002-02 (SERVICE OIL) 307 - - - 15,000 15,000 TAX INCREMENT 2003-01 (SCATTERED HSG.) 308 - - - 276,000 276,000 TAX INCREMENT 2005-01 (FAYLAND) 309 - - - 24,000 24,000 TAX INCREMENT 2006-01 (BRISTOL ON BDWY) 311 - - - 18,000 18,000 TAX INCREMENT 2004-01 (SCATTERED HSG.) 312 - - - 170,000 170,000 TAX INCREMENT 2006-02 (JPR 19TH AVE NO.) 313 - - - 32,000 32,000 TAX INCREMENT 2007-01 (FM DEVELOPMENT) 314 - - - 24,000 24,000 TAX INCREMENT 2007-02 (FEDER 12TH AVE N) 315 - - - 64,000 64,000 TAX INCREMENT 2007-03 (EASTBRIDGE) 316 - - - 37,000 37,000 TAX INCREMENT (MERIDIAN ON BROADWAY) 319 - - - (3,000) (3,000) TOTAL TAX INCREMENT FINANCE PROJECTS - - - 2,326,000 2,326,000

Debt Residuals 310 - - - 1,022,000 1,022,000 2000 SRF 342 95,000 23,250 118,250 2002A RIB 346 370,000 414,075 - - 784,075 2003A RIB 347 500,000 506,764 - - 1,006,764 2003 D RIB 350 400,000 450,158 - - 850,158 2004 B RIB (Refinanced 1997 Series B) 352 1,040,000 101,443 - - 1,141,443 2004 C RIB 353 710,000 791,115 - - 1,501,115 2004 E RIB 354 890,000 731,806 - - 1,621,806 2005 A RIB 355 720,000 750,920 - - 1,470,920 2005 B RIB 356 1,205,000 209,262 - - 1,414,262 2006 A RIB 357 645,000 677,496 - - 1,322,496 2006 C RIB 359 820,000 162,562 - - 982,562 2007 A RIB 360 395,000 490,208 - - 885,208 2008 A RIB 361 675,000 1,268,838 - - 1,943,838 2009 C RIB 362 755,000 1,402,918 - - 2,157,918 2009 A RIB 318 1,300,000 324,637 - - 1,624,637 2010 B RIB (Direct Pay Build America Bonds) 363 700,000 1,049,351 - - 1,749,351 2010 C RIB 364 - 328,200 328,200 2011 A RIB 319 125,000 1,131,605 - - 1,256,605 2011 B RIB 320 10 000 155 458 165 458

CITY OF FARGO, NORTH DAKOTAGOVERNMENTAL DEBT SERVICE FUND EXPENDITURES

2011 B RIB 320 10,000 155,458 165,458

TOTAL REFUNDING IMPROVEMENT BONDS 11,355,000 10,970,066 - 1,022,000 23,347,066

2004 SIDEWALK 377 - - - 28,000 28,000 2005 SIDEWALK 378 - - - 37,000 37,000 SIDEWALKS POST 2005 379 - - - 126,000 126,000 GENERAL SIDEWALK 388 - - - 271,000 271,000 PROJECT 4618 393 - - - 3,000 3,000

TOTAL SIDEWALK BONDS - - - 465,000 465,000

SALES TAX REVENUE BONDS

SALES TAX REVENUE BOND, SERIES 1999, 2005 380 5,305,000 268,550 - 7,701,450 13,275,000 SALES TAX REVENUE BONDS, SERIES 2009, FLOOD 387 5,495,000 403,912 - 4,721,088 10,620,000 SRF WATER UTILITY INFRASTRUCTURE 607 - - - 6,750,000 6,750,000 SRF WASTEWATER UTILITY INFRASTRUCTURE 608 - - - 6,700,000 6,700,000 SALES TAX REVENUE BONDS, SERIES 2008A 630 2,845,000 1,020,000 - 3,865,000 SALES TAX REVENUE BONDS, SERIES 2008B 610 1,270,000 250,000 - 1,520,000 SALES TAX REVENUE BONDS, SERIES 2008C 632 70,000 46,800 - 116,800 SALES TAX REVENUE BONDS, SERIES 2008D 612 105,000 64,950 - 169,950 SALES TAX REVENUE BONDS, SERIES 2010A 634 41,000 7,720 - 48,720 SALES TAX REVENUE BONDS, SERIES 2010D 636 130,000 87,000 - 217,000

TOTAL SALES TAX REVENUE BONDS 15,261,000 2,148,932 - 25,872,538 43,282,470

2002 CITY HALL LEASE REVENUE BUILDING AUTH. 381 230,000 151,615 - - 381,615 2002 HOUSING REVENUE BONDS 382 90,536 14,458 - - 104,994 2007 TRANSIT MAINTENANCE FACILITY LEASE REV. 383 80,000 52,308 - - 132,308 2001 PARKING AUTHORITY REVENUE BONDS 394 60,000 52,530 - - 112,530 2009 G.O. DEVELOPMENT REVENUE BONDS (FIRE) 384 110,000 79,125 - - 189,125

TOTAL OTHER REVENUE BONDS 570,536 350,036 - - 920,572

TOTAL GOVERNMENTAL DEBT SERVICE FUNDS 27,186,536$ 13,469,034$ -$ 29,685,538$ 70,341,108$

48

2011 2012Approved Approved $ %

Utility Funds Budget Budget Change Change

Major Utility Funds:

Water 18,752,000$ 19,182,000$ 430,000$ 2.3%Solid Waste 12,216,000 12,721,000 505,000 4.1%Wastewater 11,195,000 11,526,000 331,000 3.0%Water Bond 3,968,056 3,965,000 (3,056) -0.1%

Total Major Utility Funds 46,131,056 47,394,000 1,262,944 2.7%

Non-Major Utility Funds:

Storm Sewer 1,490,000 1,500,000 10,000 0.7%Southeast Cass 45,000 36,000 (9,000) -20.0%Vector Control 625,000 642,000 17,000 2.7%Street Lighting 1,500,000 1,614,000 114,000 7.6%Forestry 1,593,000 1,670,000 77,000 4.8%

Total Non-Major Utility Funds 5,253,000 5,462,000 209,000 4.0%

Total All Utility Funds 51,384,056$ 52,856,000$ 1,471,944$ 2.9%

Budget Notes:

* Utility rate increases recommended for these funds: Water rate increase +1.5% Wastewater increase +2.0% Forestry increase +.50 residential / proportionate for commerical and multi-family

City of FargoUtility Funds Revenue Analysis 2012 vs. 2011

49



FUND 501 Water Operating 501-3050-360.10-00 Interest on Pooled Cash 51,780 50,000 50,000 16,284 30,000


501-3050-360.65-00 Int on Housing Rev Bonds 18,821 27,000 27,000 16,667 27,000

------------ ------------ ------------ ------------ ------------ * Interest Revenue 61,326 77,000 77,000 32,951 57,000

501-3050-361.99-00 Miscellaneous 519 5,000 5,000 582 5,000

501-3051-361.99-00 Miscellaneous 347 0 0 0 0

501-3052-361.18-00 Insurance Proceeds 15,418 0 0 5,948 0

501-3052-361.99-00 Miscellaneous 7,349 0 0 1,183 0

501-3053-361.99-00 Miscellaneous 1,375 0 0 0 0


------------ ------------ ------------ ------------ ------------ ** Miscellaneous 86,334 82,000 82,000 40,664 62,000

501-0000-375.10-00 Infrastructure 8,436,258 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Capital Contributions 8,436,258 0 0 0 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 8,436,258 0 0 0 0

501-3050-380.10-00 Residential Charges 99,490 0 0 15,417 0

501-3050-380.10-10 Single Family Residents 6,414,656 6,700,000 6,700,000 3,314,534 6,800,000

501-3050-380.10-20 Multifamily Residents 4,224,076 4,500,000 4,500,000 2,196,665 4,263,000

50



FUND 501 Water Operating 501-3050-380.20-10 Commercial Charges 6,504,996 6,000,000 6,000,000 3,143,056 6,601,000

------------ ------------ ------------ ------------ ------------ * Operating Revenues 17,243,218 17,200,000 17,200,000 8,669,672 17,664,000

501-3050-387.10-00 Late Penalties 43,756 50,000 50,000 22,777 36,000

------------ ------------ ------------ ------------ ------------ * Penalties 43,756 50,000 50,000 22,777 36,000

501-3050-388.10-00 Miscellaneous 7,401 20,000 20,000 11,245 20,000

------------ ------------ ------------ ------------ ------------ * Miscellanous Revenue 7,401 20,000 20,000 11,245 20,000

------------ ------------ ------------ ------------ ------------ ** Utility Fees 17,294,375 17,270,000 17,270,000 8,703,694 17,720,000

501-0000-391.60-00 From Internal Service 0 0 23,443 0 0

501-3050-391.10-00 General Fund 0 100,000 100,000 0 100,000

501-3050-391.50-00 Enterprise Funds 1,600,000 1,300,000 1,300,000 758,333 1,300,000

------------ ------------ ------------ ------------ ------------ * Transfer In 1,600,000 1,400,000 1,423,443 758,333 1,400,000

501-3050-395.20-07 Lab Tests 3,288 0 0 1,300 0

------------ ------------ ------------ ------------ ------------ * Operating Revenues 3,288 0 0 1,300 0

501-3050-396.80-00 Gain (Loss) on Asset Sold 36,498- 0 0 7,494 0

------------ ------------ ------------ ------------ ------------ * Non Operating 36,498- 0 0 7,494 0

------------ ------------ ------------ ------------ ------------

51



FUND 501 Water Operating ** Transfers 1,566,790 1,400,000 1,423,443 767,127 1,400,000

------------ ------------ ------------ ------------ ------------ *** Water Operating 27,383,757 18,752,000 18,775,443 9,511,485 19,182,000

52



FUND 505 2007 Water Revenue Bond 505-3050-360.10-00 Interest on Pooled Cash 5,555 0 0 1,829 0


------------ ------------ ------------ ------------ ------------ * Interest Revenue 2,272 0 0 1,829 0

505-0000-361.99-00 Miscellaneous 146,829 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Miscellaneous Revenue 146,829 0 0 0 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 149,101 0 0 1,829 0

505-3050-391.50-00 Enterprise Funds 4,033,141 3,968,056 3,968,056 2,358,942 3,965,000

------------ ------------ ------------ ------------ ------------ * Transfer In 4,033,141 3,968,056 3,968,056 2,358,942 3,965,000

------------ ------------ ------------ ------------ ------------ ** Transfers 4,033,141 3,968,056 3,968,056 2,358,942 3,965,000

------------ ------------ ------------ ------------ ------------ *** 2007 Water Revenue Bond 4,182,242 3,968,056 3,968,056 2,360,771 3,965,000

53



FUND 521 Wastewater 521-3060-360.10-00 Interest on Pooled Cash 34,095 30,000 30,000 8,902 15,000


------------ ------------ ------------ ------------ ------------ * Interest Revenue 28,190 30,000 30,000 8,902 15,000

521-3060-361.18-00 Insurance Proceeds 0 0 0 3,481 0

521-3060-361.99-00 Miscellaneous 167 0 0 611 0

521-3061-361.99-00 Miscellaneous 2,837 0 0 2,750 0

------------ ------------ ------------ ------------ ------------ * Miscellaneous Revenue 3,004 0 0 6,842 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 31,194 30,000 30,000 15,744 15,000

521-0000-375.10-00 Infrastructure 13,686,153 0 0 0 0


------------ ------------ ------------ ------------ ------------ ** Miscellaneous 13,686,153 0 0 0 0


521-3060-380.10-20 Multifamily Residents 1,702,205 2,000,000 2,000,000 919,086 1,812,000

521-3060-380.20-10 Commercial Charges 2,807,136 2,450,000 2,450,000 1,358,768 2,876,000

521-3060-380.20-20 Commercial Other Cities 0 265,000 265,000 0 0

521-3060-380.25-10 Waste Surcharge TSS/ BOD 56,543 60,000 60,000 36,119 60,000


54



FUND 521 Wastewater

521-3060-385.20-20 Sump Seasonal Waiver 141,945 120,000 120,000 86,033 156,000

521-3060-385.20-30 Sump Non Seasonal Waiver 4,041 0 0 2,498 4,500

521-3084-385.10-40 Effluent To Ethanol 822,907 780,000 780,000 399,378 780,000

521-3084-385.10-50 Tharaldson Plant 92,447 145,000 145,000 9,486 24,000

------------ ------------ ------------ ------------ ------------ * Ancillary Revenues 1,061,340 1,045,000 1,045,000 497,395 964,500

521-3060-388.10-00 Miscellaneous 34 0 0 320 0

521-3060-388.10-10 Hauled Waste Disposal 220,999 145,000 145,000 137,196 200,000

521-3061-388.10-20 Lab Testing Fees 9,920 0 0 5,441 9,500


------------ ------------ ------------ ------------ ------------ ** Utility Fees 11,175,935 11,165,000 11,165,000 5,966,160 11,454,000


------------ ------------ ------------ ------------ ------------ * Transfer In 0 0 12,228 0 0

521-3060-395.10-25 Contracts- Reilie's Acres 11,978 0 0 11,708 12,000

521-3060-395.10-26 Contracts - Oxbow 45,684 0 0 45,684 45,000

------------ ------------ ------------ ------------ ------------ * Operating Revenues 57,662 0 0 57,392 57,000

521-3060-396.80-00 Gain (Loss) on Asset Sold 36,987- 0 0 0 0

------------ ------------ ------------ ------------ ------------

55



FUND 521 Wastewater * Non Operating 36,987- 0 0 0 0

------------ ------------ ------------ ------------ ------------ ** Transfers 20,675 0 12,228 57,392 57,000

------------ ------------ ------------ ------------ ------------ *** Wastewater 24,913,957 11,195,000 11,207,228 6,039,296 11,526,000

56



FUND 523 Southeast Cass Sewer 523-3063-360.10-00 Interest on Pooled Cash 9 0 0 8- 0

523-3063-360.10-38 Unrealized Gain / Loss 14 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Interest Revenue 23 0 0 8- 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 23 0 0 8- 0

523-3063-380.10-30 Residential Other Cities 50,686 45,000 45,000 17,458 36,000

------------ ------------ ------------ ------------ ------------ * Operating Revenues 50,686 45,000 45,000 17,458 36,000

------------ ------------ ------------ ------------ ------------ ** Utility Fees 50,686 45,000 45,000 17,458 36,000

------------ ------------ ------------ ------------ ------------ *** Southeast Cass Sewer 50,709 45,000 45,000 17,450 36,000

57



FUND 524 Storm Sewer Utility 524-3064-360.10-00 Interest on Pooled Cash 741 0 0 773- 0

524-3064-360.10-38 Unrealized Gain / Loss 874 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Interest Revenue 1,615 0 0 773- 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 1,615 0 0 773- 0

524-0000-375.10-00 Infrastructure 8,065,613 0 0 0 0


------------ ------------ ------------ ------------ ------------ ** Miscellaneous 8,065,613 0 0 0 0

524-3064-380.10-10 Single Family Residents 805,372 790,000 790,000 453,878 816,000

524-3064-380.10-20 Multifamily Residents 250,167 250,000 250,000 140,226 258,000

524-3064-380.20-10 Commercial Charges 429,595 450,000 450,000 226,123 426,000

------------ ------------ ------------ ------------ ------------ * Operating Revenues 1,485,134 1,490,000 1,490,000 820,227 1,500,000

524-3064-388.10-00 Miscellaneous 6 0 0 51 0

------------ ------------ ------------ ------------ ------------ * Miscellanous Revenue 6 0 0 51 0

------------ ------------ ------------ ------------ ------------ ** Utility Fees 1,485,140 1,490,000 1,490,000 820,278 1,500,000


58



FUND 524 Storm Sewer Utility

524-3064-391.40-00 From Capital Project 134,787 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Transfer In 134,787 0 2,203 0 0

------------ ------------ ------------ ------------ ------------ ** Transfers 134,787 0 2,203 0 0

------------ ------------ ------------ ------------ ------------ *** Storm Sewer Utility 9,687,155 1,490,000 1,492,203 819,505 1,500,000

59



FUND 526 Vector Control 526-3068-360.10-00 Interest on Pooled Cash 1,911 2,000 2,000 481 0

526-3068-360.10-38 Unrealized Gain / Loss 281- 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Interest Revenue 1,630 2,000 2,000 481 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 1,630 2,000 2,000 481 0





------------ ------------ ------------ ------------ ------------ ** Utility Fees 621,293 623,000 623,000 344,250 642,000

------------ ------------ ------------ ------------ ------------ *** Vector Control 622,923 625,000 625,000 344,731 642,000

60



FUND 528 Street Lighting 528-3035-331.13-40 Department of Energy 146,627 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Federal Operating Grants 146,627 0 0 0 0

------------ ------------ ------------ ------------ ------------ ** Intergovernmental Revenue 146,627 0 0 0 0

528-3035-360.10-00 Interest on Pooled Cash 202 0 0 233 0

------------ ------------ ------------ ------------ ------------ * Interest Revenue 202 0 0 233 0

528-3035-361.99-00 Miscellaneous 12,053 0 0 3,388 12,000

------------ ------------ ------------ ------------ ------------ * Miscellaneous Revenue 12,053 0 0 3,388 12,000

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 12,255 0 0 3,621 12,000

528-3035-370.10-10 Street Light Knockdowns 64,018 0 0 31,242 45,000

------------ ------------ ------------ ------------ ------------ * Miscellaneous 64,018 0 0 31,242 45,000

528-0000-375.10-00 Infrastructure 16,016,032 0 0 0 0


------------ ------------ ------------ ------------ ------------ ** Miscellaneous 16,080,050 0 0 31,242 45,000


61



FUND 528 Street Lighting




------------ ------------ ------------ ------------ ------------ ** Utility Fees 1,521,697 1,500,000 1,500,000 848,829 1,557,000

528-0000-391.60-00 From Internal Service 0 0 901 0 0

------------ ------------ ------------ ------------ ------------ * Transfer In 0 0 901 0 0

------------ ------------ ------------ ------------ ------------ ** Transfers 0 0 901 0 0

------------ ------------ ------------ ------------ ------------ *** Street Lighting 17,760,629 1,500,000 1,500,901 883,692 1,614,000

62



FUND 531 Solid Waste 531-3071-331.13-40 Department of Energy 19,526 0 0 199 0

------------ ------------ ------------ ------------ ------------ * Federal Operating Grants 19,526 0 0 199 0

------------ ------------ ------------ ------------ ------------ ** Intergovernmental Revenue 19,526 0 0 199 0

531-3071-360.10-00 Interest on Pooled Cash 1,045 0 0 0 0

531-3071-360.10-38 Unrealized Gain / Loss 2,261 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Interest Revenue 3,306 0 0 0 0

531-3070-361.99-00 Miscellaneous 6,020 6,000 6,000 2,023 6,000

531-3074-361.99-00 Miscellaneous 40,673 30,000 30,000 37,596 30,000


------------ ------------ ------------ ------------ ------------ ** Miscellaneous 49,999 36,000 36,000 39,619 36,000

531-0000-375.10-00 Infrastructure 36,896 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Capital Contributions 36,896 0 0 0 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 36,896 0 0 0 0



63



FUND 531 Solid Waste


531-3074-380.30-10 Landfill Charges Fargo 6,150,523 4,460,000 4,460,000 4,417,445 4,730,000

531-3074-380.30-20 Landfill Charges NonFargo 0 2,640,000 2,640,000 0 2,800,000

531-3075-380.30-10 Landfill Charges Fargo 0 0 0 19,570 0

531-3075-380.30-40 Roll Off Charges 157,320 216,000 216,000 91,485 216,000

531-3076-380.10-00 Residential Charges 0 0 0 120 0

531-3076-380.10-20 Multifamily Residents 859 0 0 390 0


531-3076-380.30-50 Recycling Charges 12,540 20,000 20,000 5,036 20,000



531-3074-385.10-10 Methane Gas 117,259 120,000 120,000 59,515 120,000

531-3074-385.10-11 Methane Carbon Credits 7,005- 100,000 100,000 0 0

531-3074-385.10-30 Converted Electricity 316,538 340,000 340,000 164,972 340,000

------------ ------------ ------------ ------------ ------------ * Ancillary Revenues 426,792 560,000 560,000 224,487 460,000

531-3070-388.10-00 Miscellaneous 116,212 580,000 580,000 52,736 580,000


------------ ------------ ------------ ------------ ------------ ** Utility Fees 10,169,689 12,010,000 12,010,000 6,700,988 12,440,000

64



FUND 531 Solid Waste 531-0000-391.60-00 From Internal Service 0 0 30,748 0 0

------------ ------------ ------------ ------------ ------------ * Transfer In 0 0 30,748 0 0

531-3070-395.20-00 Miscellaneous 225 0 0 0 0

531-3074-395.20-00 Miscellaneous 325 0 0 175 0

531-3076-395.20-00 Miscellaneous 143,846 125,000 125,000 119,304 200,000

531-3079-395.20-00 Miscellaneous 685 0 0 315 0


531-3070-396.85-00 Land Lease Revenues 55,600 45,000 45,000 80,154 45,000

531-3073-396.80-00 Gain (Loss) on Asset Sold 10,000 0 0 0 0

531-3074-396.80-00 Gain (Loss) on Asset Sold 41,762- 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Non Operating 23,838 45,000 45,000 80,154 45,000

------------ ------------ ------------ ------------ ------------ ** Transfers 168,919 170,000 200,748 199,948 245,000

------------ ------------ ------------ ------------ ------------ *** Solid Waste 10,445,029 12,216,000 12,246,748 6,940,754 12,721,000

65



FUND 541 Forestry 541-3081-355.10-00 Certified Collections 14,427 3,000 3,000 1,813 3,000

541-3081-355.20-00 Uncertified Collections 2,132 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Special Assessments 16,559 3,000 3,000 1,813 3,000

------------ ------------ ------------ ------------ ------------ ** Fines and Forfeits 16,559 3,000 3,000 1,813 3,000

541-3081-360.10-00 Interest on Pooled Cash 644 0 0 371 0

541-3081-360.10-38 Unrealized Gain / Loss 25- 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Interest Revenue 619 0 0 371 0

541-3081-361.99-00 Miscellaneous 0 0 0 744 0

------------ ------------ ------------ ------------ ------------ * Miscellaneous Revenue 0 0 0 744 0

541-3081-362.20-00 Sales of Fixed Assets 0 5,000 5,000 0 0

------------ ------------ ------------ ------------ ------------ * Gain on Sale of Assets 0 5,000 5,000 0 0

------------ ------------ ------------ ------------ ------------ ** Miscellaneous 619 5,000 5,000 1,115 0

541-3081-380.10-10 Single Family Residents 824,601 785,000 785,000 464,545 1,000,000




66



FUND 541 Forestry

541-3081-388.10-00 Miscellaneous 7 0 0 69 0

------------ ------------ ------------ ------------ ------------ * Miscellanous Revenue 7 0 0 69 0

------------ ------------ ------------ ------------ ------------ ** Utility Fees 1,135,971 1,105,000 1,105,000 633,479 1,427,000


541-3081-391.50-00 Enterprise Funds 480,012 480,000 480,000 280,007 240,000

------------ ------------ ------------ ------------ ------------ * Transfer In 480,012 480,000 485,110 280,007 240,000

541-3081-395.20-00 Miscellaneous 1,290 0 0 0 0

541-3081-395.20-09 Residential Tree Planting 262 0 0 0 0

------------ ------------ ------------ ------------ ------------ * Operating Revenues 1,552 0 0 0 0

------------ ------------ ------------ ------------ ------------ ** Transfers 481,564 480,000 485,110 280,007 240,000

------------ ------------ ------------ ------------ ------------ *** Forestry 1,634,713 1,593,000 1,598,110 916,414 1,670,000

96,681,114 51,384,056 51,458,689 27,834,098 52,856,000

67

2011 2012Approved Approved $ %

Utility Funds Budget Budget Change Change

Major Utility Funds:

Water 18,815,924$ 19,361,294$ 545,370$ 2.9%Solid Waste 12,259,071 13,223,055 963,984 7.9%Wastewater 10,950,536 11,147,792 197,256 1.8%Water Bond 3,972,693 3,965,806 (6,887) -0.2%

Total Major Utility Funds 45,998,224 47,697,947 1,699,723 3.7%

Non-Major Utility Funds:

Forestry 1,582,283 1,662,943 80,660 5.1%Street Lighting 1,386,111 1,546,539 160,428 11.6%Storm Sewer 1,418,608 1,487,708 69,100 4.9%Vector Control 629,240 678,240 49,000 7.8%Southeast Cass 48,550 48,550 - 0.0%

Total Non-Major Utility Funds 5,064,792 5,423,980 359,188 7.1%

Total All Utility Funds 51,063,016$ 53,121,927$ 2,058,911$ 4.0%

City of FargoUtility Fund Expenditure Analysis By Fund 2012 vs. 2011

68

2011 2012Approved Preliminary $ %

Expense Category Budget Budget Change Change

Salaries 6,911,482$ 7,414,196$ 502,714$ 7.3%Benefits 1,860,602 2,039,657 179,055 9.6%Other Services 4,902,299 4,874,799 (27,500) -0.6%Repairs & Maintenance 1,622,100 1,681,800 59,700 3.7%Rentals/ Leases 812,100 864,600 52,500 6.5%Insurance 255,790 286,955 31,165 12.2%Communications 40,585 39,785 (800) -2.0%Advertising / Printing 60,661 57,611 (3,050) -5.0%Travel / Education / Dues 259,670 259,670 - 0.0%Energy 3,173,146 3,673,871 500,725 15.8%General Supplies 1,061,139 1,083,514 22,375 2.1%Miscellaneous 2,432,652 2,607,252 174,600 7.2%Capital Outlay 4,629,350 5,291,100 661,750 14.3%Debt Service 6,623,024 6,631,757 8,733 0.1%Transfers 16,418,416 16,315,360 (103,056) -0.6%

Totals 51,063,016$ 53,121,927$ 2,058,911$ 4.0%

-

City of FargoUtility Funds Expense Analysis by Cost Category

69

CITY OF FARGO, ND DIVISIONAL BUDGET DETAILED REPORT PREPARED: 08/23/11 TIME: 12:54:57 WORKSHEET NAME: BTUTTOTL

2010 2011 2011 2011 2012 ACTUAL ORIGINAL REV.BUDGET YTD ACTUAL REQUESTS ACCOUNT DESCRIPTION ----------- ----------- ----------- ----------- ------------

Salaries ------------ ------------ ------------ ------------ ------------- * Salaries 6,803,239 6,911,482 6,911,482 4,150,074 7,414,196

Benefits ------------ ------------ ------------ ------------ ------------- * Benefits 1,784,532 1,860,602 1,935,235 1,112,886 2,039,657

Other Services ------------ ------------ ------------ ------------ ------------- * Other Services 4,659,786 4,902,299 4,902,299 3,066,628 4,874,799

Repairs & Maintenance ------------ ------------ ------------ ------------ ------------- * Repairs & Maintenance 1,694,908 1,622,100 1,622,100 1,148,642 1,681,800

Rentals ------------ ------------ ------------ ------------ ------------- * Rentals 127,470 812,100 812,100 572,986 864,600

Insurance ------------ ------------ ------------ ------------ ------------- * Insurance 215,916 255,790 255,790 260,292 286,955

Communications ------------ ------------ ------------ ------------ ------------- * Communications 38,788 40,585 40,585 19,089 39,785

Advertising & Printing ------------ ------------ ------------ ------------ ------------- * Advertising & Printing 29,635 60,661 60,661 16,483 57,611

70

CITY OF FARGO, ND DIVISIONAL BUDGET DETAILED REPORT PREPARED: 08/23/11 TIME: 12:54:57 WORKSHEET NAME: BTUTTOTL

2010 2011 2011 2011 2012 ACTUAL ORIGINAL REV.BUDGET YTD ACTUAL REQUESTS ACCOUNT DESCRIPTION ----------- ----------- ----------- ----------- ------------

Advertising & Printing

------------ ------------ ------------ ------------ ------------- * Travel & Education 61,738 259,670 259,670 114,008 259,670

Energy ------------ ------------ ------------ ------------ ------------- * Energy 3,390,180 3,173,146 3,173,146 2,307,356 3,673,871

General Supplies ------------ ------------ ------------ ------------ ------------- * General Supplies 1,023,680 1,061,139 1,061,139 545,986 1,083,514

Miscellaneous ------------ ------------ ------------ ------------ ------------- * Miscellaneous 2,828,788 2,432,652 2,432,652 1,745,097 2,607,252

Capital Outlay ------------ ------------ ------------ ------------ ------------- * Capital Outlay 12,243,575 4,629,350 4,637,470 1,142,705 5,291,100

Debt Service ------------ ------------ ------------ ------------ ------------- * Debt Service 2,074,651 6,623,024 6,623,024 4,708,292 6,631,757

Transfers ------------ ------------ ------------ ------------ ------------- * Transfers 16,893,958 16,418,416 16,418,416 10,823,656 16,315,360

------------ ------------ ------------ ------------ ------------- 53,870,844 51,063,016 51,145,769 31,734,180 53,121,927

71

2011 2012Approved Preliminary $ %

Fund Budget Budget Change Change

Operation & Maintenance 3,485,170$ 3,688,218$ 203,048$ 5.8%Construction 3,824,410 10,245,000 6,420,590 167.9%Passenger Facility Surcharge 1,375,000 1,375,000 - 0.0%PFC Bond Fund 1,422,369 2,235,759 813,390 57.2%

Totals 10,106,949$ 17,543,977$ 7,437,028$ 73.6%

City of Fargo, North DakotaMunicipal Airport Authority

2011 vs. 2012 Summary Budget

72

OPERATING REVENUE 4,342,798$

OPERATING EXPENSES: LABOR 2,214,566 EVENT RELATED 664,288 OPERATIONS 902,876 MANAGEMENT FEE 60,000 GENERAL & ADMINISTRATIVE 415,300 TOTAL OPERATING EXPENSES 4,257,030

Ad Rev, net FD allocation (above) 453,000 Less: NDSU Ad Rev Allocation (110,000) Less: Commission & Costs (75,000) Less: Transfer to Capital Acct (268,000)

-

85,768$

FARGODOME

2012 OFFICIAL BUDGET

73

2012 BUDGET 2011 PROJ 2011 BUDGET 2010 ACTUAL

LABOR, INCLUDING BENEFITS Full Time Labor 1,286,090 1,235,236 1,242,135 1,252,678 Part Time Non-Event Labor 147,215 139,348 166,564 143,707 Other Employee Expense 47,425 40,705 47,900 45,809

GENERAL & ADMINISTRATIVE Travel & Training 27,350 17,464 26,600 17,535 Dues & Subscriptions 12,000 10,593 13,000 11,727 Professional Services 39,802 36,729 40,820 39,546 Land Lease 5,600 5,557 5,600 5,557 Postage 7,500 7,725 8,000 7,035 Stationary & Printing 2,500 3,093 2,647 1,438 Office Supplies 11,500 9,633 12,500 13,297 Telephones 35,000 34,080 35,000 33,541 Insurance 216,000 201,488 220,000 216,754

ADVERTISING EXPENSE - NON EVENT 52,000 28,009 50,400 47,066

CONCESSION CONTRACT EXPENSE 42,700 39,970 42,700 45,194

OPERATIONS EXPENSE:

2012 BUDGET 2011 PROJ 2011 BUDGET 2010 ACTUAL Building Repairs & Maintenance 16,456 10,003 14,852 19,961 Equipment Expense 63,000 49,052 67,757 94,397 Vehicle Fuel/Repair 10,000 9,125 10,000 7,350 Rental Equipment Expense 12,180 11,656 9,376 22,767 Maintenance & Event Supplies 26,300 14,825 23,000 44,030 Maintenance Contracts 127,460 120,602 126,397 119,058 Janitorial Supplies 43,700 41,430 44,676 51,676 Grounds Maintenance 20,000 25,791 20,000 20,977 Snow Removal 35,000 32,269 35,000 33,045 Trash Removal 7,500 7,176 6,500 7,312 Building System Repairs 21,000 9,374 21,000 22,016 Steam Heating and Cooling 220,000 215,217 201,500 220,425 Electricity 331,000 322,518 294,000 304,201 Other Utilities 75,800 61,956 70,800 77,531

MANAGEMENT FEES F&B Mgmt Fee - Fixed 0 27,324 F&B Mgmt Fee - Incentive 0 101,064 Venue Mgmt Fee - Base (+ Paid "Nat'l/Reg'l T 132,000 132,000 132,000 118,599

132,000 132,000 132,000 246,987 Venue Mgmt Incentive - "Below the Line" ** 23,344 13,283 42,223

TOTAL MANAGEMENT FEES 155,344 145,283 174,223 246,987

** Note: 2011 Budget Incentive is Total 2011 Budget Mgmt Fees, less new $11,000/base fee (i.e., not NI x 30%)

MISCELLANEOUS EXPENSE 19,186 10,869 11,725 13,545

3,116,608 2,896,776 3,044,673 3,186,162

FARGODOMEINCOME STATEMENT DETAIL - INDIRECT EXPENSES

74

BUDGET PROJ BUDGET ACTUALS ACTUALS2012 2011 2011 2010 2009

OPERATING REVENUE *OPERATING EXPENSES *

EVENT OPERATING INCOME 2,046,202 1,797,814 2,061,386 2,039,979 1,818,633INDIRECT EXPENSES # 3,116,608 2,896,776 3,044,673 3,186,161 2,924,466OTHER INCOME 1,124,870 1,129,955 1,069,047 1,291,020 1,218,830

NET OPERATING INCOME 54,464 30,993 85,760 144,838 112,997

*From "Old" FS format# includes Global Spectrum NI Incentive of 1/1/2011 contract


CONCERT 6 6 6 8 5FAMILY SHOW 11 11 12 20 12TRADE SHOWS 16 17 17 16 17PROFESSIONAL SPORTS 0 1 1 0NDSU EVENTS 10 9 10 12 9AMATEUR SPORTS 26 29 30 27 35THEATER SHOWS 8 6 7 6 8FESTIVALS 4 5 5 5 5MEETINGS/CONVENTIONS 13 14 12 18 15MOTOR SPORTS EVENTS 3 3 2 3 3

ARENA TOTAL 97 101 101 116 109


CONCERT 51,000 26,487 51,000 85,398 71,143FAMILY SHOW 42,500 47,749 43,700 64,817 33,473TRADE SHOWS 40,750 40,347 40,250 35,772 38,626PROFESSIONAL SPORTS 0 7,000 5,211 0NDSU EVENTS 116,500 116,484 115,250 135,259 95,921AMATEUR SPORTS 59,050 76,802 82,250 61,239 84,718THEATER SHOWS 19,000 15,721 17,000 12,367 16,116FESTIVALS 50,000 50,000 50,000 45,779 49,085MEETINGS/CONVENTIONS 68,200 69,288 59,400 60,899 72,373MOTOR SPORTS EVENTS 23,000 23,273 21,500 21,639 24,604

ARENA TOTAL 470,000 473,151 480,350 528,380 486,059

EVENT ATTENDANCE

EVENT DAYS

NET OPERATING INCOME

FARGODOMEHistorical Comparatives

75

FargoDome

Project # Amount

FD1201 12,000$ FD1202 175,000 FD1203 28,000 FD1204 35,000 FD1205 22,000 FD1206 90,000 FD1207 Valve Control System Upgrades 20,000 FD1208 22,000 FD1209 15,000 FD1210 180,000 FD1211 1,800,000 FD1212 3,000,000 FD1213 Uncallocated Capital Funds 51,500

Total $5,450,500

2011 Capital Escrow Fund Budget

Project Description

Floor Crack RepairCarpet / Tile / WallcoveringSewage Ejection Pumps

Paving Parking Lot GFootball Turf

Chiller Overhaul

Domestic Water Heater

Telephone / Voice Mail System UpgradesMower and SnowblowerPortable Chairs

Chiller Steam Valve Replacement

76


Revenue Adjustments:

Byproduct Sales Wastewater Rev (100,000) 521-3084-385-10-50 Effluent Sales Sale of Assets Solid Waste Rev 800,000 531-3070-396-80-00 Sale of Farmland in Harwood Township

Total Enterprise Fund Revenues 700,000$

Expenditure Adjustments:

Pension Contributions Utilities 150,000 501-561 Actuarial RecommendationElectricity Wastewater 50,000 521-3061-442-62-50 Costs Exceeding Budget LevelElectricity Street Lighting 120,000 528-3035-415-62-51 Costs Exceeding Budget LevelLandfill Capital Outlay Solid Waste (650,000) 531-3074-433-73-10 Cost Reduction in Cell OpeningDiesel Fuel Solid Waste 200,000 531-3074-433-62-11 Correct Diesel Fuel BudgetOvertime Forestry 14,000 541-3075-434-11-01 Windstorm OvertimeDiesel Fuel Forestry 7,700 541-3075-434-62-11 Event Related Costs

Total Enterprise Fund Expenditures (108,300)$

CITY OF FARGO, NORTH DAKOTA2011 Enterprise Funds Mid-Year Budget Adjustments By Fund

77

INTERNAL SERVICE FUNDS Internal Service funds are used to account for financing goods or services provided by one department or agency to another department or agency of the City, or to other Governmental units on a cost reimbursement basis. A Self insurance risk pool for employee and retiree health claims has been established as an internal service fund. This internal service fund is used to provide health insurance coverage to City Employees. Resources are provided by the City and employee contributions. These contributions are used to fund claims for allowable medical expenses, provide stop-loss insurance coverage, and administration. Summary historical financial information for the Internal Service Fund is presented below:

2008 2009 2010 2011 2012CAFR CAFR CAFR APPROVED PRELIMINARY

HISTORICAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET

Revenues 5,718,379$ 6,779,085$ 6,141,524$ 6,217,000$ -$

Expenditures 5,722,861 7,882,052 7,094,981 6,217,000 500,000

Excess (Deficiency) of Revenues over Expenditures (4,482) (1,102,967) (953,457) - (500,000)

Other Financing Sources: Investment Income 94,632 31,516 16,792 - - Transfers - 1,537,000 299,223 - (3,000,000)

Total Other FinancingSources 94,632 1,568,516 316,015 - (3,000,000)

Excess (Deficiency) ofRevenue and Other FinancingUses over Expenditures andOther Financing Uses 90,150 465,549 (637,442) - (3,500,000)

Net Assets, Beginning of Year 4,153,415 4,243,565 4,709,114 4,071,672 4,071,672

Net Assets, End of Year 4,243,565$ 4,709,114$ 4,071,672$ 4,071,672$ 571,672$

As detailed in the budget transmittal letter the City will close the existing self funded health plan to all participants and transfer membership to the North Dakota Public Employees Retirement System Health Plan as of 1/1/2011. The residual balance of the existing health plan will be transferred to the Pension Stabilization Fund as part of the 2012 budget approval process.

78

PENSION TRUST FUNDS The City of Fargo maintains two locally administered pension plans and contributes to two other funds maintained by other organizations. A brief description of each plan is included to help budget readers understand what employee pension plans are administered. City Employee’s Pension Plan The City Employee’s Pension Plan, which began in 1964, is a multi-employer defined benefit pension plan that provides benefits to all City and Fargo Park District employees except for Police & Fire and those who are members of the North Dakota Public Employees Retirement System (NDPERS). This is a closed membership plan because all new hires, except for Police & Fire employees are required to be members of NDPERS after 1/1/2008. As of the most recent actuarial report there are 450 members covered under this plan and 181 retirees receiving or are eligible for pension payments. A monthly annuity is the standard form of benefit payment that is calculated based upon the employees’ age and years of service. The current benefit multiplier is 1.4% per year of service times the highest average salary over a five year measurement period. Normal retirement is age 62. The City of Fargo as well as the participating members contribute as a percentage of payroll. Current contributions are 6% by the employer and 4.5% by the employee. Contributions will be raised by 1% in 2012 and again in 2013 to help increase the funded status of the plan. The State of North Dakota Retirement and Investment Office manages all of the plan’s assets under the provisions of an investment management services contract. VanIwaarden & Associates provides actuarial services to the plan. Policemen Pension Plan The Policemen’s Pension Plan, which began in 1952, is a defined benefit pension plan that provides pension benefits to all Police Department employees. As of the most recent actuarial report there are 153 employees covered under this plan and 100 retirees receiving or eligible for pension payments. A monthly annuity is the standard form of benefit payment that is calculated based upon the employees’ age and years of service. The current benefit multiplier is 2.65% per year of service times the highest average salary over a three year measurement period. This plan in not integrated with social security. The City of Fargo as well as the participating members contributes as a percentage of payroll. Current contributions are 12.2% by the employer and 8% by the employee. Contribution rates will remain the same in 2012.

79

Fire Relief Association The Fire Relief Association is a defined benefit pension system established under the section 18-11 of the North Dakota Century Code. The Association is organized, operated and is maintained in accordance with its own articles of incorporation and bylaws. The plan is not integrated with social security. This plan is not administered by the City of Fargo; however, the City does contribute financial resources as required by NDCC 18-11. As of the date of the most recent actuarial report, there are 114 active members, and 80 retirees and beneficiaries currently receiving pension payments. Normal retirement age is 55 with a minimum of 10 years of service. A monthly annuity is the standard form of benefit payment that is calculated based upon the age and years of service. The current multiplier is 2.5% per year of service. The plan is not integrated with social security. Firefighters currently contribute 8.4% of their salary and the City contributes 12.2% of salary. North Dakota Public Employees Retirement System The North Dakota Public Employees Retirement System (NDPERS) is a statewide system administered by the State of North Dakota. All political subdivisions of the State are eligible to participate in the system. The City of Fargo elected to begin participation in NDPERS effective 1/1/2008 when it allowed existing members of the City Employee’s Pension Plan to transfer to NDPERS. All future benefit accruals for participation in NDPERS are measured from the date of transfer into this plan. Member accrued liabilities earned prior to the date of transfer will be paid by the City Employee Pension Plan. Normal retirement age is 65. A monthly annuity is the standard form of benefit payment that is calculated based upon the age and years of service as a member of NDPERS. The current benefit multiplier is 2% per year of service. Members of NDPERS are also participants in the federal social security system. There are currently 368 City employees enrolled in the NDPERS. Employers currently contribute 5.26% of member salaries, while plan participants contribute 4%. Contribution rates will increase in 2012 and 2013 pursuant to the provisions of Legislative Bill # 2108 recently passed by the North Dakota Legislative Assembly. Under the provisions of SB 2108, the contribution levels will be increased by 1% for the employer and the employees in 2012 and another 1% in 2013. Benefit changes and contribution levels are subject to approval by the State Legislature.

80

Summary historical consolidated financial information for the two locally administered plans is show in the table below. (City Employee and Police Pension Plans):

2008 2009 2010 2011 2012CAFR CAFR CAFR BUDGET BUDGET

ACTUAL ACTUAL ACTUAL

Contributions 2,923,678$ 3,631,814$ 3,008,274$ 3,430,000$ 4,112,000$

Investment Income (18,522,076) 9,718,072 6,136,232 4,325,000 4,877,000

Deductions (4,362,067) (4,191,626) (4,450,099) (4,840,775) (6,278,800)

Change in Net Assets (19,960,465) 9,158,260 4,694,407 2,914,225 2,710,200

Net Assets - Beginning 67,688,033 47,727,568 56,885,828 61,580,235 64,494,460

Residual Equity Transfer - - - - 3,000,000

Net Assets - Ending 47,727,568$ 56,885,828$ 61,580,235$ 64,494,460$ 70,204,660$

81

2011 2012Revised Approved

Plans Administered Budget Budget

City Employees Pension: (Closed Membership) Funded Ratio = 69%

Investment Income 1,700,000$ 2,250,000$ Employer Normal Contribution 670,000 729,000 City Supplemental ARC 700,000 1,104,000 Fargo Parks Supplemental ARC 70,000 120,000 Employee Contribution 440,000 455,000

Total City Employee Pension 3,580,000 4,658,000

Police Pension: (Open Membership) Funded Ratio - 80%

Investment Income 2,625,000 2,627,000 Employer Normal Contribution 600,000 672,000 City Supplemental ARC - - Employee Contribution 950,000 1,032,000

Total Police Pension 4,175,000 4,331,000

Pension Stabilization Fund* Residual Transfer From Internal Service Fund - 3,000,000 Total Pension Stabilization Fund - 3,000,000

Total City Administrated Plans 7,755,000$ 11,989,000$

Note:

Pension Stabilization Fund creation is being recommended by our pension actuary as partof an overall strategic plan to increase funding ratios of our plans which have fallen in recentyears due to weak national economic conditions. The Pension Stabilization Fund will be will be controlled by the Board of City Commissioners as part of the budget approval process.This fund would continue to be utilized until City administered pension plans revert to a more traditional funded status which is predicted to take several years.

City of Fargo Pension Trust Funds Revenue Analysis 2011 vs. 2012

82

2011 2012Approved Approved

Plans Administered Budget Budget

City Employees Pension:

Plan Administration 159,133$ 166,500$ Plan Benefits 1,897,042 2,005,000 Total City Employee Pension 2,056,175 2,171,500

Police Pension:

Plan Administration 359,600 353,300 Plan Benefits 2,425,000 2,650,000 Total Police Pension 2,784,600 3,003,300

Pension Stabilization Fund (New in 2011) Transfer to City Employee Pension Plan - 1,104,000

Total City Administrated Plans 4,840,775$ 6,278,800$

City PolicePlan Data: Employee Pension

Current Number of Active Members 450 153 Current Number of Retirees & Beneficiaries 181 100 Average Retiree Payment Per Month 848$ 2,239$ Market Value of Assets* 27,993,517 33,586,716 Present Value of Accrued Liabilities 40,561,474 40,759,667 Actuarial Funded Status 69% 82%

* - as of 1/1/2011

City of Fargo Pension Trust Funds Expenditure Analysis 2011 vs. 2012

83

2011 NCPERS Public Fund Study

June 2011

Study conducted by National Conference on Public Employee Retirement Systems

and Cobalt Community Research

© 2011 Cobalt Community Research

This study reviews funds’ current fiscal condition and steps they are

taking to ensure fiscal and

operational integrity

Acknowledgements The authors of this report are grateful for the support of the Association of XYZ

2011 NCPERS Public Fund Study Compiled by Cobalt Community Research

Executive Summary

In March and April 2011, the National Conference on Public Employee Retirement Systems (NCPERS) undertook the most comprehensive study to date addressing retirement issues for this segment of the public sector. In partnership with Cobalt Community Research, NCPERS has collected and analyzed the most current data available on member funds’ fiscal condition and steps they are taking to ensure fiscal and operational integrity.

The 2011 NCPERS Public Fund Study includes responses from 215 state and local government pension funds with a total number of active and retired memberships surpassing 7,590,000 and assets exceeding $900 billion. The vast majority – 83 percent – were local pension funds, while 17 percent were state pension funds. The study’s primary findings are strongly positive. Public pension funds are experiencing a robust recovery from the historic market downturn of 2008-2009 – reporting strong investment returns, growing assets and funding levels on track to meet obligations. In addition, funds have responded to changes in the economic, political and social landscape by adopting substantial organizational and operational changes to ensure their long-term sustainability.

NCPERS is the largest trade association for public sector pension funds, representing more than 500 funds throughout the United States and Canada. It is a unique nonprofit network of public trustees, administrators, public officials and investment professionals who collectively manage nearly $3 trillion in pension assets. Founded in 1941, NCPERS has been the principal trade association working to promote and protect pensions by focusing on advocacy, research and education for the benefit of public sector pension stakeholders.

Key Findings 1. Despite weak short-term investment experience in 2008 and 2009, the long-term

investment discipline of fund managers has produced an average 1-year return of 13.5 percent based on most recently reported data. Funds participating in the study reported a 20-year average of 8.2 percent. The average return that respondents use to calculate assets is 7.7 percent with an assumed rate of inflation of 3.5 percent.

2. Investment returns are the single most significant source of plan funding, comprising approximately 66 percent of fund revenue. Members are a significant source of plan funding and contributed 10 percent of plan revenue. Employer contributions comprise only 24 percent of plan revenue.

3. Although media coverage has focused on a handful of troubled funds, most funds are managed responsibly and maintain strong funding levels. On average, funds are 76.1 percent funded and continue to work toward full funding. According to its February 2011 report Enhancing the Analysis of U.S. State and Local Government Pension Obligations, Fitch Ratings considers a funded ratio of 70 percent or above to be adequate. As with a home mortgage, funding levels are designed to slowly be funded over many years. The average amortization period for respondents is 25.8 years.

4. Funds have been very active in responding to changes in the economic, political and social landscape; however, there are many practices identified in this study that funds may consider for further action. Three changes with significant activity are lowering the actuarial assumed rate of return, raising benefit age and service requirements and increasing employee contributions.

About Cobalt Community Research

Cobalt Community Research is a nonprofit research coalition created to help governments, local schools and other nonprofit organizations measure, benchmark, and manage their efforts through high-quality affordable surveys, focus groups and facilitated meetings. Cobalt is headquartered in Lansing, Michigan.

Who Responded

For the 2011 study, 215 respondents provided feedback to NCPERS using the most recent data they have available. Responding funds are members of NCPERS, and 49 percent served city and village jurisdictions. About 38 percent of the responding funds serve police and fire employees. The graph below shows the distribution of jurisdictions that the funds serve (totals may exceed 100 percent because of multiple response).

12%

49%

23%

38%

17%

12% 6%

0%

10%

20%

30%

40%

50%

60%To

wns

hip

City

/Villa

ge

Cou

nty

Pol

ice/

Fire

Sta

te

Edu

catio

nal

Oth

er

Type of Fund

The graph below shows the number of active members and retiree/beneficiaries represented by these funds. This totals more than 7,599,000 covered lives.

4,821,564 63%

2,777,871 37%

Count of Actives and Annuitants

Actives Annuitants

2011 NCPERS Public Fund Study Findings

2011 NCPERS Public Fund Study | Cobalt Community Research | Page 3

Approximately 40 percent of responding funds have members who are eligible for Social Security, 45 percent are not eligible, and 15 percent have a blend of members who are and are not eligible. In this report, breakdowns are presented for “Eligible for Social Security” and for “Not Eligible for Social Security.” The grouping “Not Eligible for Social Security” includes those funds who indicate they have both types of members.

40%

45%

15%

0%

5%

10%

15%

20%

25%

30%

35%

40%

45%

50%

Yes

No

Bot

h

Members Eligible for Social Security

The graph below shows the number of responding funds divided by the size of the fund, determined by the number of active members and annuitants. The largest number of funds represent a population between 1,000 and 5,000.

Not Provided

Fewer than 1000

1,000-5,000

5,000-10,000

10,000-100,000

100,000 or More

0 10 20 30 40 50 60

To

tal C

ou

nt o

f A

cti

ve

s a

nd

An

nu

ita

nts

Count of Responding Funds


Finally, the majority of respondents serve as staff for the fund. These individuals comprise 59 percent of respondents.

11% 9% 4%16%

1%

59%

0%10%20%30%40%50%60%70%

Boa

rd C

hair

Boa

rd S

ecre

tary

App

oint

men

t by

Mun

icip

ality

Ele

cted

Sel

ecte

d by

Oth

er

Trus

tees

Sta

ff

Respondent Role

Funding Levels

On average, the funded level is a solid 76.1 percent. When comparing the total actuarial assets of all respondents to the total liabilities, there is an overall funded status of 77.4 percent. Pension funds are designed to pay off liabilities over a period of time to ensure long-term stability and to make annual budgeting easier through more predictable contribution levels. For responding funds, that period of time averages to 25.8 years. The graph below shows funded status for all responding funds.

76.1% 77.4%

0.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%90.0%

100.0%

Average Overall

Funded Status


The graph below shows the funded status of funds in which members are eligible for Social Security.

84.7%78.3%

0.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%90.0%

100.0%

Average Overall

Funded Status - Social Security Eligible

The graph below shows the funded status of funds that include members who are not eligible for Social Security.

71.3%77.4%

0.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%90.0%

100.0%

Average Overall

Funded Status - Not Social Security Eligible


The graph below shows the overall distribution of funds. Approximately 68 percent of funds are above the red horizontal line, which shows the 70 percent “adequate” level of funding as defined by Fitch Ratings. The green horizontal line shows the 80 percent level of funding. Over time, funds are designed to slowly move toward 100 percent funded. This graph shows that the majority of funds are currently at sound funding levels.

20

40

60

80

100

120

140

16050

5,00

0

500,

000

Fu

nd

ed

Leve

l (%

)

Total Number of Active Members and Annuitants

Distribution of Respondent Funds by Funded Level

and Population

Assumptions The average investment assumption for responding funds is 7.7 percent. Approximately 23 percent of responding funds have reduced this assumption in the past two years, and an additional 15 percent plan to do so in two years.

3.5

4.0

4.5

5.0

5.5

6.0

6.5

7.0

7.5

8.0

8.5

9.0

50 5,000 500,000 Total Number of Active Members and Annuitants

Investment assumption (%):


The assumed rate of inflation is an important factor in calculating a respondents’ funded ratio. The average assumed rate of inflation is 3.5 percent. This average is consistent between both Social Security eligible and non Social Security eligible funds.

1.52.02.53.03.54.04.55.05.56.06.57.07.58.08.5


Inflation assumption (%):


The investment smoothing period is a key factor in calculating the assets currently held by the fund and the contribution levels required to continue moving toward full funding over the amortization period. By smoothing investments, funds are able to dampen sharp changes in asset levels and thus contribution levels. This helps keep contribution levels more stable over time without undermining the long-term integrity of the funding mechanism. The average investment smoothing period for respondents is 5.0 years. For Social Security eligible funds, the smoothing period is somewhat lower with an average of 4.8 years.

0.0

2.0

4.0

6.0

8.0

10.0

12.0

14.0

16.0


Investment smoothing period (years):

Similarly, the amortization period specifies the number of years used to project the value of assets, liabilities and other factors. This helps set contribution rates to meet long-term funding targets. The average for respondents is 25.8 years. Social Security eligible funds have an average of 25.2 years. About 30 percent of respondents have changed amortization periods in the last 2 years, and about 11 percent plan to do so in the next 2 years.

0.0

10.0

20.0

30.0

40.0

50.0

60.0

70.0

80.0


Amortization period (years):


Fund Confidence The survey asked respondents “How satisfied are you with your readiness to address retirement trends and issues over the next two years.” Overall, respondents provided an overall “confidence” rating of 7.4 on a 10-point scale (very satisfied =10). Social Security eligible funds rated this question higher, with an overall rating of 7.8.

1

2

3

4

5

6

7

8

9

10

50 5,000 500,000

Co

nfi

de

nce

Ra

tin

g (1

0=

Hig

h)


Local Government's Readiness

1

2

3

4

5

6

7

8

9

10

50 5,000 500,000

Co

nfi

de

nce

Ra

tin

g (1

0=

Hig

h)


Local Government's Readiness - Social Security Eligible

1

2

3

4

5

6

7

8

9

10

50 5,000 500,000

Co

nfi

de

nce

Ra

tin

g (1

0=

Hig

h)


Local Government's Readiness - Not Social Security Eligible


Sources of Funding Income used to fund pension programs generally comes from three sources: member contributions, employer contributions and investment returns. The chart below shows the proportion of funding provided through each of these sources based on reported data. By far, investment returns are the most significant source (66 percent). Member contributions make up 10 percent of fund income. Employer contributions equal about 24 percent. These findings are consistent with other credible industry studies. Both this study and other industry studies show that annual fund expenditures and economic impact significantly exceed the annual contributions made by the employers. The pie charts below show the overall sources of funding for responding funds. Funds with members who are not eligible for Social Security reported a higher proportion of investment income in the study.

10%

24%

66%

Sources of Revenue

Member Contributions Employer Contributions Investment Income

11%

31%

58%

Sources of Revenue - Social Security Eligible


10%

19%

71%

Sources of Revenue - Not Social Security Eligible



Investment Returns

Funding level is affected by the average investment returns a fund experiences over a set number of years. For respondents, the average number of years used in the calculation is 5 years. This is done to keep employer contribution rates more stable, as annual market return fluctuations would create significant volatility in the budgeting process. With the market declines in 2008 and 2009, the market and actuarial value of fund assets has declined; however, both 1-year and 20-year returns reported by participating funds points to continuing long-term improvement in funded status. The graphs below show average reported returns. Funds with members who are not eligible for Social Security reported higher returns in the past year, but they also had 20-year returns that trailed Social Security eligible funds by 40 basis points.

7.7

13.5

(1.0)

3.6 4.1

8.2

(2.0)-

2.0 4.0 6.0 8.0

10.0 12.0 14.0 16.0

Inve

stm

ent

assu

mpt

ion

(%):

Gro

ss in

vest

men

t re

turn

% (1

yea

r):

Gro

ss in

vest

men

t re

turn

% (3

yea

r):

Gro

ss in

vest

men

t re

turn

% (5

yea

r):

Gro

ss in

vest

men

t re

turn

% (1

0 ye

ar):

Gro

ss in

vest

men

t re

turn

% (2

0 ye

ar):

Investment Returns

7.8

12.4

(0.9)

3.9 4.3

8.6

(2.0)-

2.0 4.0 6.0 8.0

10.0 12.0 14.0

Inve

stm

ent a

ssum

ptio

n (%

):

Gro

ss in

vest

men

t ret

urn

% (1

yea

r):

Gro

ss in

vest

men

t ret

urn

% (3

yea

r):

Gro

ss in

vest

men

t ret

urn

% (5

yea

r):

Gro

ss in

vest

men

t ret

urn

% (1

0 ye

ar):

Gro

ss in

vest

men

t ret

urn

% (2

0 ye

ar):

Investment Returns - Social Security Eligible

7.8

14.5

(1.2)

3.5 4.0

8.2

(4.0)(2.0)

-2.0 4.0 6.0 8.0

10.0 12.0 14.0 16.0

Inve

stm

ent a

ssum

ptio

n (%

):

Gro

ss in

vest

men

t ret

urn

% (1

yea

r):

Gro

ss in

vest

men

t ret

urn

% (3

yea

r):

Gro

ss in

vest

men

t ret

urn

% (5

yea

r):

Gro

ss in

vest

men

t ret

urn

% (1

0 ye

ar):

Gro

ss in

vest

men

t ret

urn

% (2

0 ye

ar):

Investment Returns - Not Social Security Eligible


Investment Allocation

Overall, funds reported equity exposure (both domestic and international) at 56 percent, and overall international exposure at 21 percent. In the next two years, funds plan to reduce domestic equity slightly and increase allocations to private equity/hedge funds, real estate, and other investments.

39%

17%24%

4% 5%7% 8%

1% 3%7%

36%

18%24%

4%5%

8%10%

2% 2%

9%

0%5%

10%15%20%25%30%35%40%45%

Dom

estic

Equ

ity (%

):

Inte

rnat

iona

l Equ

ity (%

):

Dom

estic

Fix

ed In

com

e (%

):

Inte

rnat

iona

l Fix

ed In

com

e (%

):

Hig

h Yi

eld

Bon

d (%

):

Rea

l Est

ate

(%):

Priv

ate

Equ

ity/H

edge

Fun

d (%

):

Com

mod

ities

(%):

Cas

h E

quiv

alen

ts (%

):

Oth

er (s

peci

fy a

sset

cla

ss b

elow

) (%

):

Investment Allocation

Current Target

41%

17%24%

3%6%

7% 7%

1%2%

9%

39%

17%

25%

3%6% 8% 9%

1%1%

11%

0%5%

10%15%20%25%30%35%40%45%

Dom

estic

Equ

ity (%

):

Inte

rnat

iona

l Equ

ity (%

):

Dom

estic

Fix

ed In

com

e (%

):

Inte

rnat

iona

l Fix

ed In

com

e (%

):

Hig

h Yi

eld

Bon

d (%

):

Rea

l Est

ate

(%):

Priv

ate

Equ

ity/H

edge

Fun

d (%

):

Com

mod

ities

(%):

Cas

h E

quiv

alen

ts (%

):

Oth

er (s

peci

fy a

sset

cla

ss b

elow

) (%

):

Investment Allocation - Social Security Eligible

Current Target


38%

18%

23%

4% 4%

7% 8%

1%4%

7%

35%

18%

23%

4% 5%9% 10%

2% 3%

8%

0%5%

10%15%20%25%30%35%40%

Dom

estic

Equ

ity (%

):

Inte

rnat

iona

l Equ

ity (%

):

Dom

estic

Fix

ed In

com

e (%

):

Inte

rnat

iona

l Fix

ed In

com

e (%

):

Hig

h Yi

eld

Bon

d (%

):

Rea

l Est

ate

(%):

Priv

ate

Equ

ity/H

edge

Fun

d (%

):

Com

mod

ities

(%):

Cas

h E

quiv

alen

ts (%

):

Oth

er (s

peci

fy a

sset

cla

ss b

elow

) (%

):

Investment Allocation - Not Social Security Eligible

Current Target

Respondents described other investments to include the following: Absolute Return Absolute Return + Alpha All weather and Energy MLPs Alternative Assets - includes real estate, private Equity Arbitrage Convertibles Distressed Debt

Emerging Markets ETI Global Asset Allocation Global equity GTAA GTAA 6.5; Alt 8.5 GTAA. Absolute Return and Real Assets Hedge funds Inflation Linked (ILAC)

Infrastructure Long/Short Market Neutral MLP's Mortgages Natural Resources Opportunistic and Absolute Return Opportunistic and real assets

Private Equity Real assets Real return REITs State fund Tangible Asset Innovation Timber TIPS


Below are two graphs that show the asset allocations for those 10 funds who reported the highest 1-year and the highest 20-year returns.

46%

17%21%

2% 5%7%

5%2% 2%

6%

40%

17%21%

3% 6%8% 7%

4%1%

5%

0%5%

10%15%20%25%30%35%40%45%50%

Dom

estic

Equ

ity (%

):

Inte

rnat

iona

l Equ

ity (%

):

Dom

estic

Fix

ed In

com

e (%

):

Inte

rnat

iona

l Fix

ed In

com

e (%

):

Hig

h Yi

eld

Bon

d (%

):

Rea

l Est

ate

(%):

Priv

ate

Equ

ity/H

edge

Fun

d (%

):

Com

mod

ities

(%):

Cas

h E

quiv

alen

ts (%

):

Oth

er (s

peci

fy a

sset

cla

ss b

elow

) (%

):

Investment Allocation - Funds with Highest 1-Year Returns

Current Target

44%

16% 19%

2% 2%

7%6% 2% 1% 3%

41%

17% 20%

3% 2%

9% 8%

1%0%

6%

0%5%

10%15%20%25%30%35%40%45%50%

Dom

estic

Equ

ity (%

):

Inte

rnat

iona

l Equ

ity (%

):

Dom

estic

Fix

ed In

com

e (%

):

Inte

rnat

iona

l Fix

ed In

com

e (%

):

Hig

h Yi

eld

Bon

d (%

):

Rea

l Est

ate

(%):

Priv

ate

Equ

ity/H

edge

Fun

d (%

):

Com

mod

ities

(%):

Cas

h E

quiv

alen

ts (%

):

Oth

er (s

peci

fy a

sset

cla

ss b

elow

) (%

):

Investment Allocation - Funds with Highest 20-Year Returns

Current Target


Investment Performance

The following graph shows the market value and actuarial value of assets (dark blue columns). The red column shows actuarial liability that pension plans are designed to meet over time. The light blue columns project the improvement in market assets in one year using three scenarios: repeat of the 1-year return (13.5 percent), returns that equal the reported 20-year return (8.2 percent), and returns that equal the average reported actuarially assumed rate of return (7.7 percent). Essentially, this graph shows despite short-term market declines, funds will continue to make progress toward funding liabilities.

$300,000,000,000

$500,000,000,000

$700,000,000,000

$900,000,000,000

$1,100,000,000,000

$1,300,000,000,000

Tota

l Ass

ets

-M

arke

t

Pro

ject

ed C

hang

e R

epea

ting

1-Y

ear

Ret

urn

Pro

ject

ed C

hang

e R

epea

ting

20-Y

ear

Ret

urn

Pro

ject

ed C

hang

e R

epea

ting

8%

Ass

umed

Ret

urn

Tota

l Ass

ets

-A

ctua

rial

Tota

l Lia

bilit

ies

Total Assets and Liabilities

$300,000,000,000

$400,000,000,000

$500,000,000,000

Tota

l Ass

ets

-M

arke

t

Pro

ject

ed C

hang

e R

epea

ting

1-Y

ear

Ret

urn

Pro

ject

ed C

hang

e R

epea

ting

20-

Yea

r Ret

urn

Pro

ject

ed C

hang

e R

epea

ting

8%

Ass

umed

Ret

urn

Tota

l Ass

ets

-A

ctua

rial

Tota

l Lia

bilit

ies

Total Assets and Liabilities - Social Security Eligible

$300,000,000,000

$400,000,000,000

$500,000,000,000

$600,000,000,000

$700,000,000,000

Tota

l Ass

ets

-M

arke

t

Pro

ject

ed C

hang

e R

epea

ting

1-Y

ear

Ret

urn

Pro

ject

ed C

hang

e R

epea

ting

20-

Yea

r Ret

urn

Pro

ject

ed C

hang

e R

epea

ting

8%

Ass

umed

Ret

urn

Tota

l Ass

ets

-A

ctua

rial

Tota

l Lia

bilit

ies

Total Assets and Liabilities - Not Social Security Eligible


Expenses

The overall average expense for respondents to administer the funds and to pay investment manager fees is 69.2 basis points (100 basis points equals 1 percentage point). According to the 2010 Investment Company Fact Book, the expenses and fees of most mutual funds were well above 100 basis points. This means that funds with lower expenses provide a higher level of benefit to members (and produce a higher economic impact for the communities those members live in) than most mutual funds. Social Security eligible funds have total expenses of 64.0 basis points, non Social Security funds pay 72.4, smaller funds pay 73.1, and larger funds pay 62.9 basis points.

0

50

100

150

200

250

300

350

50 5,000 500,000 To

tal E

xp

en

ses

(B

as

is P

oin

ts)


Total Expenses

43.9

25.3

0.05.0

10.015.020.025.030.035.040.045.050.0

Admin Expenses Investment Expenses

Plan Expenses (Basis Points)

45.9

18.1

0.05.0

10.015.020.025.030.035.040.045.050.0


Plan Expenses (Basis Points) - Social Security Eligible

42.5

29.9

0.05.0

10.015.020.025.030.035.040.045.050.0


Plan Expenses (Basis Points) - Not Social Security Eligible

45.1

28.0

0.05.0

10.015.020.025.030.035.040.045.050.0


Plan Expenses (Basis Points) - Fewer than 10,000 Actives

42.0

20.9

0.05.0

10.015.020.025.030.035.040.045.050.0


Plan Expenses (Basis Points) - More than 10,000 Actives


Trends in Retirement Plan Changes As changes emerge in the political, economic and demographic landscape, funds are adapting their design and assumptions to respond and to maintain the sustainability of the plans. Overall, funds have moved to lower assumed rates of return, lengthen amortization periods, increase employee contributions and raise benefit age/service requirements.

0%

5%

10%

15%

20%

25%

30%

35%

Clo

se p

lan

to n

ew h

ires

Shor

ten

amor

tizat

ion

perio

d of

un

fund

ed lia

biliti

es

Leng

then

am

ortiz

atio

n pe

riod

of

unfu

nded

liabi

lities

Red

uce

mul

tiplie

r

Incr

ease

mul

tiplie

r

Mak

e be

nefit

enh

ance

men

ts m

ore

diffi

cult

Leng

then

smoo

thin

g pe

riod

for

actu

aria

l val

ue o

f ass

ets

Shor

ten

smoo

thin

g pe

riod

for

actu

aria

l val

ue o

f ass

ets

Low

er th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Rai

se th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Tigh

ten

retir

ee re

turn

-to-w

ork

rule

s

Loos

en re

tiree

retu

rn-to

-wor

k ru

les

Tigh

ten

the

use

of lu

mp

sum

pa

yout

s in

the

final

ave

rage

…

Tigh

ten

the

use

of o

verti

me

paym

ents

in th

e fin

al a

vera

ge …

Rai

se b

enef

it age

/ser

vice

re

quire

men

ts

Red

uce

bene

fit a

ge/s

ervi

ce

requ

irem

ents

Incr

ease

em

ploy

ee co

ntrib

utio

ns

Red

uce

wag

e in

flatio

n as

sum

ption

Issu

e pe

nsio

n bo

nds t

o fu

nd

liabi

litie

s

Retirement Plan Changes

Already Implemented in Last 2 Years Plan to Implement in Next 2 Years

0%

5%

10%

15%

20%

25%

30%

35%

Clo

se p

lan

to n

ew h

ires

Sho

rten

amor

tizat

ion

perio

d of

un

fund

ed li

abili

ties

Leng

then

am

ortiz

atio

n pe

riod

of

unfu

nded

liab

ilitie

s

Red

uce

mul

tiplie

r

Incr

ease

mul

tiplie

r

Mak

e be

nefit

enh

ance

men

ts m

ore

diffi

cult

Leng

then

sm

ooth

ing

perio

d fo

r ac

tuar

ial v

alue

of a

sset

s

Sho

rten

smoo

thin

g pe

riod

for

actu

aria

l val

ue o

f ass

ets

Low

er th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Rai

se th

e ac

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ial a

ssum

ed ra

te

of re

turn

Tigh

ten

retir

ee re

turn

-to-w

ork

rule

s

Loos

en re

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retu

rn-to

-wor

k ru

les

Tigh

ten

the

use

of lu

mp

sum

pa

yout

s in

the

final

ave

rage

…

Tigh

ten

the

use

of o

verti

me

paym

ents

in th

e fin

al a

vera

ge …

Rai

se b

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it ag

e/se

rvic

e re

quire

men

ts

Red

uce

bene

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ge/s

ervi

ce

requ

irem

ents

Incr

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ploy

ee c

ontri

butio

ns

Red

uce

wag

e in

flatio

n as

sum

ptio

n

Issu

e pe

nsio

n bo

nds

to fu

nd

liabi

litie

s

Retirement Plan Changes - Social Security Eligible


0%

5%

10%

15%

20%

25%

30%

35%

Clo

se p

lan

to n

ew h

ires

Sho

rten

amor

tizat

ion

perio

d of

un

fund

ed li

abili

ties

Leng

then

am

ortiz

atio

n pe

riod

of

unfu

nded

liab

ilitie

s

Red

uce

mul

tiplie

r

Incr

ease

mul

tiplie

r

Mak

e be

nefit

enh

ance

men

ts m

ore

diffi

cult

Leng

then

sm

ooth

ing

perio

d fo

r ac

tuar

ial v

alue

of a

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s

Sho

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smoo

thin

g pe

riod

for

actu

aria

l val

ue o

f ass

ets

Low

er th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Rai

se th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Tigh

ten

retir

ee re

turn

-to-w

ork

rule

s

Loos

en re

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k ru

les

Tigh

ten

the

use

of lu

mp

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s in

the

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rage

…

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ten

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use

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me

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ents

in th

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vera

ge …

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rvic

e re

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men

ts

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ce

requ

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ents

Incr

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butio

ns

Red

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wag

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flatio

n as

sum

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n

Issu

e pe

nsio

n bo

nds

to fu

nd

liabi

litie

s

Retirement Plan Changes - Not Social Security Eligible


0%

5%

10%

15%

20%

25%

30%

35%

Clo

se p

lan

to n

ew h

ires

Sho

rten

amor

tizat

ion

perio

d of

un

fund

ed li

abili

ties

Leng

then

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n pe

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of

unfu

nded

liab

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s

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mul

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mul

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men

ts m

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then

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of a

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s

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rten

smoo

thin

g pe

riod

for

actu

aria

l val

ue o

f ass

ets

Low

er th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Rai

se th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Tigh

ten

retir

ee re

turn

-to-w

ork

rule

s

Loos

en re

tiree

retu

rn-to

-wor

k ru

les

Tigh

ten

the

use

of lu

mp

sum

pa

yout

s in

the

final

ave

rage

…

Tigh

ten

the

use

of o

verti

me

paym

ents

in th

e fin

al a

vera

ge …

Rai

se b

enef

it ag

e/se

rvic

e re

quire

men

ts

Red

uce

bene

fit a

ge/s

ervi

ce

requ

irem

ents

Incr

ease

em

ploy

ee c

ontri

butio

ns

Red

uce

wag

e in

flatio

n as

sum

ptio

n

Issu

e pe

nsio

n bo

nds

to fu

nd

liabi

litie

s

Retirement Plan Changes - Low Readiness Rating


0%

5%

10%

15%

20%

25%

30%

35%

Clo

se p

lan

to n

ew h

ires

Sho

rten

amor

tizat

ion

perio

d of

un

fund

ed li

abili

ties

Leng

then

am

ortiz

atio

n pe

riod

of

unfu

nded

liab

ilitie

s

Red

uce

mul

tiplie

r

Incr

ease

mul

tiplie

r

Mak

e be

nefit

enh

ance

men

ts m

ore

diffi

cult

Leng

then

sm

ooth

ing

perio

d fo

r ac

tuar

ial v

alue

of a

sset

s

Sho

rten

smoo

thin

g pe

riod

for

actu

aria

l val

ue o

f ass

ets

Low

er th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Rai

se th

e ac

tuar

ial a

ssum

ed ra

te

of re

turn

Tigh

ten

retir

ee re

turn

-to-w

ork

rule

s

Loos

en re

tiree

retu

rn-to

-wor

k ru

les

Tigh

ten

the

use

of lu

mp

sum

pa

yout

s in

the

final

ave

rage

…

Tigh

ten

the

use

of o

verti

me

paym

ents

in th

e fin

al a

vera

ge …

Rai

se b

enef

it ag

e/se

rvic

e re

quire

men

ts

Red

uce

bene

fit a

ge/s

ervi

ce

requ

irem

ents

Incr

ease

em

ploy

ee c

ontri

butio

ns

Red

uce

wag

e in

flatio

n as

sum

ptio

n

Issu

e pe

nsio

n bo

nds

to fu

nd

liabi

litie

s

Retirement Plan Changes - High Readiness Rating



Trends in Retirement Benefits While the design and assumptions of benefit plans is changing, the mix of benefits will be stable in the next two years, with only modest growth in combination (hybrid) plans that blend defined benefit and defined contribution elements. Traditional defined contribution plans and individual health savings accounts will see a slight increase.

0%10%20%30%40%50%60%70%80%90%

100%

Def

ined

Ben

efit P

lan

(trad

ition

al

pens

ion

plan

)

Def

ined

Con

tribu

tion

Plan

(a

utom

atic

retir

emen

t sav

ings

ac

coun

t)

Def

erre

d C

ompe

nsat

ion

Plan

(o

ptio

nal r

etire

men

t sav

ings

ac

coun

t)

Com

bina

tion

Plan

(ble

nds D

efin

ed

Bene

fit a

nd D

efin

ed C

ontri

butio

n el

emen

ts)

Indi

vidu

al R

etire

e H

ealth

Sav

ings

Ac

coun

ts

In-s

ervi

ce d

eath

ben

efit o

f at l

east

th

e re

turn

of e

mpl

oyee

co

ntrib

utio

ns o

r a co

mpa

rabl

e …

Dis

abili

ty b

enef

it pr

ovid

ed e

ither

w

ithin

the

plan

, by S

ocia

l Sec

urity

or

by

empl

oyer

Plan

doc

umen

ts p

rovi

de fo

r ve

stin

g of

pla

n be

nefit

s and

pr

ohib

its in

volu

ntar

y for

feitu

re or

…

Plan

doc

umen

ts p

rohi

bits

in

volu

ntar

y for

feitu

re o

r red

uctio

n of

vest

ed b

enef

its

A po

st-re

tirem

ent a

djus

tmen

t of

paym

ents

(e.g

. CO

LA) m

ay b

e pr

ovid

ed to

retir

ed m

embe

rs …

Empl

oyer

pic

k up

of e

mpl

oyee

co

ntrib

utio

ns

Def

erre

d R

etire

men

t Opt

ion

Plan

(D

RO

P -i

n al

l for

ms)

Qua

lifie

d ex

cess

ben

efit

plan

(for

pa

ymen

ts a

bove

IRC

415

lim

its)

Retirement Benefits

Already Offering Plan to Offer in Next 2 Years

0%10%20%30%40%50%60%70%80%90%

100%

Def

ined

Ben

efit

Pla

n (tr

aditi

onal

pe

nsio

n pl

an)

Def

ined

Con

tribu

tion

Pla

n (a

utom

atic

retir

emen

t sav

ings

ac

coun

t)

Def

erre

d C

ompe

nsat

ion

Pla

n (o

ptio

nal r

etire

men

t sav

ings

ac

coun

t)

Com

bina

tion

Pla

n (b

lend

s D

efin

ed

Ben

efit

and

Def

ined

Con

tribu

tion

elem

ents

)

Indi

vidu

al R

etire

e H

ealth

Sav

ings

A

ccou

nts

In-s

ervi

ce d

eath

ben

efit

of a

t lea

st

the

retu

rn o

f em

ploy

ee

cont

ribut

ions

or a

com

para

ble …

Dis

abili

ty b

enef

it pr

ovid

ed e

ither

w

ithin

the

plan

, by

Soc

ial S

ecur

ity

or b

y em

ploy

er

Pla

n do

cum

ents

pro

vide

for

vest

ing

of p

lan

bene

fits

and

proh

ibits

invo

lunt

ary

forfe

iture

or …

Pla

n do

cum

ents

pro

hibi

ts

invo

lunt

ary

forfe

iture

or r

educ

tion

of v

este

d be

nefit

s

A po

st-re

tirem

ent a

djus

tmen

t of

paym

ents

(e.g

. CO

LA) m

ay b

e pr

ovid

ed to

retir

ed m

embe

rs …

Em

ploy

er p

ick

up o

f em

ploy

ee

cont

ribut

ions

Def

erre

d R

etire

men

t Opt

ion

Pla

n (D

RO

P -

in a

ll fo

rms)

Qua

lifie

d ex

cess

ben

efit

plan

(for

pa

ymen

ts a

bove

IRC

415

lim

its)

Retirement Benefits - Social Security Eligible


0%10%20%30%40%50%60%70%80%90%

100%

Def

ined

Ben

efit

Pla

n (tr

aditi

onal

pe

nsio

n pl

an)

Def

ined

Con

tribu

tion

Pla

n (a

utom

atic

retir

emen

t sav

ings

ac

coun

t)

Def

erre

d C

ompe

nsat

ion

Pla

n (o

ptio

nal r

etire

men

t sav

ings

ac

coun

t)

Com

bina

tion

Pla

n (b

lend

s D

efin

ed

Ben

efit

and

Def

ined

Con

tribu

tion

elem

ents

)

Indi

vidu

al R

etire

e H

ealth

Sav

ings

A

ccou

nts

In-s

ervi

ce d

eath

ben

efit

of a

t lea

st

the

retu

rn o

f em

ploy

ee

cont

ribut

ions

or a

com

para

ble …

Dis

abili

ty b

enef

it pr

ovid

ed e

ither

w

ithin

the

plan

, by

Soc

ial S

ecur

ity

or b

y em

ploy

er

Pla

n do

cum

ents

pro

vide

for

vest

ing

of p

lan

bene

fits

and

proh

ibits

invo

lunt

ary

forfe

iture

or …

Pla

n do

cum

ents

pro

hibi

ts

invo

lunt

ary

forfe

iture

or r

educ

tion

of v

este

d be

nefit

s

A po

st-re

tirem

ent a

djus

tmen

t of

paym

ents

(e.g

. CO

LA) m

ay b

e pr

ovid

ed to

retir

ed m

embe

rs …

Em

ploy

er p

ick

up o

f em

ploy

ee

cont

ribut

ions

Def

erre

d R

etire

men

t Opt

ion

Pla

n (D

RO

P -

in a

ll fo

rms)

Qua

lifie

d ex

cess

ben

efit

plan

(for

pa

ymen

ts a

bove

IRC

415

lim

its)

Retirement Benefits - Not Social Security Eligible


0%10%20%30%40%50%60%70%80%90%

100%

Def

ined

Ben

efit

Pla

n (tr

aditi

onal

pe

nsio

n pl

an)

Def

ined

Con

tribu

tion

Pla

n (a

utom

atic

retir

emen

t sav

ings

ac

coun

t)

Def

erre

d C

ompe

nsat

ion

Pla

n (o

ptio

nal r

etire

men

t sav

ings

ac

coun

t)

Com

bina

tion

Pla

n (b

lend

s D

efin

ed

Ben

efit

and

Def

ined

Con

tribu

tion

elem

ents

)

Indi

vidu

al R

etire

e H

ealth

Sav

ings

A

ccou

nts

In-s

ervi

ce d

eath

ben

efit

of a

t lea

st

the

retu

rn o

f em

ploy

ee

cont

ribut

ions

or a

com

para

ble …

Dis

abili

ty b

enef

it pr

ovid

ed e

ither

w

ithin

the

plan

, by

Soc

ial S

ecur

ity

or b

y em

ploy

er

Pla

n do

cum

ents

pro

vide

for

vest

ing

of p

lan

bene

fits

and

proh

ibits

invo

lunt

ary

forfe

iture

or …

Pla

n do

cum

ents

pro

hibi

ts

invo

lunt

ary

forfe

iture

or r

educ

tion

of v

este

d be

nefit

s

A po

st-re

tirem

ent a

djus

tmen

t of

paym

ents

(e.g

. CO

LA) m

ay b

e pr

ovid

ed to

retir

ed m

embe

rs …

Em

ploy

er p

ick

up o

f em

ploy

ee

cont

ribut

ions

Def

erre

d R

etire

men

t Opt

ion

Pla

n (D

RO

P -

in a

ll fo

rms)

Qua

lifie

d ex

cess

ben

efit

plan

(for

pa

ymen

ts a

bove

IRC

415

lim

its)

Retirement Benefits - Low Readiness Rating


0%10%20%30%40%50%60%70%80%90%

100%

Def

ined

Ben

efit

Pla

n (tr

aditi

onal

pe

nsio

n pl

an)

Def

ined

Con

tribu

tion

Pla

n (a

utom

atic

retir

emen

t sav

ings

ac

coun

t)

Def

erre

d C

ompe

nsat

ion

Pla

n (o

ptio

nal r

etire

men

t sav

ings

ac

coun

t)

Com

bina

tion

Pla

n (b

lend

s D

efin

ed

Ben

efit

and

Def

ined

Con

tribu

tion

elem

ents

)

Indi

vidu

al R

etire

e H

ealth

Sav

ings

A

ccou

nts

In-s

ervi

ce d

eath

ben

efit

of a

t lea

st

the

retu

rn o

f em

ploy

ee

cont

ribut

ions

or a

com

para

ble …

Dis

abili

ty b

enef

it pr

ovid

ed e

ither

w

ithin

the

plan

, by

Soc

ial S

ecur

ity

or b

y em

ploy

er

Pla

n do

cum

ents

pro

vide

for

vest

ing

of p

lan

bene

fits

and

proh

ibits

invo

lunt

ary

forfe

iture

or …

Pla

n do

cum

ents

pro

hibi

ts

invo

lunt

ary

forfe

iture

or r

educ

tion

of v

este

d be

nefit

s

A po

st-re

tirem

ent a

djus

tmen

t of

paym

ents

(e.g

. CO

LA) m

ay b

e pr

ovid

ed to

retir

ed m

embe

rs …

Em

ploy

er p

ick

up o

f em

ploy

ee

cont

ribut

ions

Def

erre

d R

etire

men

t Opt

ion

Pla

n (D

RO

P -

in a

ll fo

rms)

Qua

lifie

d ex

cess

ben

efit

plan

(for

pa

ymen

ts a

bove

IRC

415

lim

its)

Retirement Benefits - High Readiness Rating



Trends in Business Practices Business practices are those activities that are designed to improve the integrity, efficiency and effectiveness of fund administration. While many funds are already updating IRS letters, asset allocation studies and actuarial audits, there is significant opportunity for more funds to step up the practices noted on the graphs below.

0%

10%

20%

30%

40%

50%

60%

70%

Con

duct

a d

eath

aud

it

Con

duct

an

actu

aria

l aud

it by a

th

ird p

arty

act

uary

(inc

lude

s re

plic

atio

n of

valu

atio

n an

d op

inio

n on

act

uaria

l ass

umpt

ions

)

Con

duct

an

info

rmat

ion

syst

ems

secu

rity a

udit

Con

duct

a b

uild

ing

secu

rity a

udit

Req

uest

an

upda

ted

IRS

Lette

r of

Det

erm

inat

ion

Upd

ate/

stre

ngth

en a

n as

set

allo

catio

n st

udy

Expa

nd o

pera

tiona

l per

form

ance

be

nchm

arki

ng

Upd

ate

adm

inis

trativ

e so

ftwar

e us

ed fo

r mem

ber d

ata

Prov

ide

onlin

e po

rtal f

or m

embe

rs

to a

cces

s ac

coun

t info

rmat

ion

Con

duct

a m

embe

r nee

ds a

nd

expe

ctat

ions

stud

y

Impl

emen

t rec

ords

man

agem

ent

softw

are

Impl

emen

t rec

ord

imag

ing/

scan

ning

Des

troy

hard

driv

es o

f cop

iers

w

hen

you

disp

ose

of th

em

Business Practices


0%

10%

20%

30%

40%

50%

60%

70%

Con

duct

a d

eath

aud

it

Con

duct

an

actu

aria

l aud

it by

a

third

par

ty a

ctua

ry (i

nclu

des

repl

icat

ion

of v

alua

tion

and

opin

ion

on a

ctua

rial a

ssum

ptio

ns)

Con

duct

an

info

rmat

ion

syst

ems

secu

rity

audi

t

Con

duct

a b

uild

ing

secu

rity

audi

t

Req

uest

an

upda

ted

IRS

Let

ter o

f D

eter

min

atio

n

Upd

ate/

stre

ngth

en a

n as

set

allo

catio

n st

udy

Exp

and

oper

atio

nal p

erfo

rman

ce

benc

hmar

king

Upd

ate

adm

inis

trativ

e so

ftwar

e us

ed fo

r mem

ber d

ata

Pro

vide

onl

ine

porta

l for

mem

bers

to

acc

ess

acco

unt i

nfor

mat

ion

Con

duct

a m

embe

r nee

ds a

nd

expe

ctat

ions

stu

dy

Impl

emen

t rec

ords

man

agem

ent

softw

are

Impl

emen

t rec

ord

imag

ing/

scan

ning

Des

troy

hard

driv

es o

f cop

iers

w

hen

you

disp

ose

of th

em

Business Practices - Social Security Eligible


0%

10%

20%

30%

40%

50%

60%

70%

Con

duct

a d

eath

aud

it

Con

duct

an

actu

aria

l aud

it by

a

third

par

ty a

ctua

ry (i

nclu

des

repl

icat

ion

of v

alua

tion

and

opin

ion

on a

ctua

rial a

ssum

ptio

ns)

Con

duct

an

info

rmat

ion

syst

ems

secu

rity

audi

t

Con

duct

a b

uild

ing

secu

rity

audi

t

Req

uest

an

upda

ted

IRS

Let

ter o

f D

eter

min

atio

n

Upd

ate/

stre

ngth

en a

n as

set

allo

catio

n st

udy

Exp

and

oper

atio

nal p

erfo

rman

ce

benc

hmar

king

Upd

ate

adm

inis

trativ

e so

ftwar

e us

ed fo

r mem

ber d

ata

Pro

vide

onl

ine

porta

l for

mem

bers

to

acc

ess

acco

unt i

nfor

mat

ion

Con

duct

a m

embe

r nee

ds a

nd

expe

ctat

ions

stu

dy

Impl

emen

t rec

ords

man

agem

ent

softw

are

Impl

emen

t rec

ord

imag

ing/

scan

ning

Des

troy

hard

driv

es o

f cop

iers

w

hen

you

disp

ose

of th

em

Business Practices - Not Social Security Eligible


0%

10%

20%

30%

40%

50%

60%

70%

Con

duct

a d

eath

aud

it

Con

duct

an

actu

aria

l aud

it by

a

third

par

ty a

ctua

ry (i

nclu

des

repl

icat

ion

of v

alua

tion

and

opin

ion

on a

ctua

rial a

ssum

ptio

ns)

Con

duct

an

info

rmat

ion

syst

ems

secu

rity

audi

t

Con

duct

a b

uild

ing

secu

rity

audi

t

Req

uest

an

upda

ted

IRS

Let

ter o

f D

eter

min

atio

n

Upd

ate/

stre

ngth

en a

n as

set

allo

catio

n st

udy

Exp

and

oper

atio

nal p

erfo

rman

ce

benc

hmar

king

Upd

ate

adm

inis

trativ

e so

ftwar

e us

ed fo

r mem

ber d

ata

Pro

vide

onl

ine

porta

l for

mem

bers

to

acc

ess

acco

unt i

nfor

mat

ion

Con

duct

a m

embe

r nee

ds a

nd

expe

ctat

ions

stu

dy

Impl

emen

t rec

ords

man

agem

ent

softw

are

Impl

emen

t rec

ord

imag

ing/

scan

ning

Des

troy

hard

driv

es o

f cop

iers

w

hen

you

disp

ose

of th

em

Business Practices - Low Readiness Rating


0%

10%

20%

30%

40%

50%

60%

70%

Con

duct

a d

eath

aud

it

Con

duct

an

actu

aria

l aud

it by

a

third

par

ty a

ctua

ry (i

nclu

des

repl

icat

ion

of v

alua

tion

and

opin

ion

on a

ctua

rial a

ssum

ptio

ns)

Con

duct

an

info

rmat

ion

syst

ems

secu

rity

audi

t

Con

duct

a b

uild

ing

secu

rity

audi

t

Req

uest

an

upda

ted

IRS

Let

ter o

f D

eter

min

atio

n

Upd

ate/

stre

ngth

en a

n as

set

allo

catio

n st

udy

Exp

and

oper

atio

nal p

erfo

rman

ce

benc

hmar

king

Upd

ate

adm

inis

trativ

e so

ftwar

e us

ed fo

r mem

ber d

ata

Pro

vide

onl

ine

porta

l for

mem

bers

to

acc

ess

acco

unt i

nfor

mat

ion

Con

duct

a m

embe

r nee

ds a

nd

expe

ctat

ions

stu

dy

Impl

emen

t rec

ords

man

agem

ent

softw

are

Impl

emen

t rec

ord

imag

ing/

scan

ning

Des

troy

hard

driv

es o

f cop

iers

w

hen

you

disp

ose

of th

em

Business Practices - High Readiness Rating



Trends in Communication and Engagement As with business practices, communication and engagement activities that are designed to improve the fund administration and maximize the value it provides to stakeholders. Handbook and retirement planning activities are the most common; however, media and member engagement is providing benefits for many funds as well.

0%

10%

20%

30%

40%

50%

60%

Dev

elop

pub

lic re

latio

ns p

lan

to

addr

ess "

Pens

ion

Envy

"

Stre

ngth

en m

edia

out

reac

h ef

forts

Dev

elop

staf

f tal

king

poi

nts o

n ke

y is

sues

affe

ctin

g th

e fu

nd

Expa

nd re

tirem

ent p

lann

ing

educ

atio

n fo

r mem

bers

Con

duct

a m

embe

r sat

isfa

ctio

n as

sess

men

t

Upd

ate

mem

ber

hand

book

/sum

mar

y pla

n de

scrip

tion

(eith

er e

lect

roni

cally

or

pape

r)

Not

ify m

embe

rs o

f upd

ated

ha

ndbo

ok/s

umm

ary p

lan

desc

riptio

n (e

ither

ele

ctro

nica

lly o

r pa

per)

Communication and Member Engagement


0%

10%

20%

30%

40%

50%

60%

70%

Dev

elop

pub

lic re

latio

ns p

lan

to

addr

ess

"Pen

sion

Env

y"

Stre

ngth

en m

edia

out

reac

h ef

forts

Dev

elop

sta

ff ta

lkin

g po

ints

on

key

issu

es a

ffect

ing

the

fund

Exp

and

retir

emen

t pla

nnin

g ed

ucat

ion

for m

embe

rs

Con

duct

a m

embe

r sat

isfa

ctio

n as

sess

men

t

Upd

ate

mem

ber

hand

book

/sum

mar

y pl

an

desc

riptio

n (e

ither

ele

ctro

nica

lly o

r pa

per)

Not

ify m

embe

rs o

f upd

ated

ha

ndbo

ok/s

umm

ary

plan

de

scrip

tion

(eith

er e

lect

roni

cally

or

pape

r)

Communication and Member Engagement - Social Security Eligible


0%

10%

20%

30%

40%

50%

60%

70%

Dev

elop

pub

lic re

latio

ns p

lan

to

addr

ess

"Pen

sion

Env

y"

Stre

ngth

en m

edia

out

reac

h ef

forts

Dev

elop

sta

ff ta

lkin

g po

ints

on

key

issu

es a

ffect

ing

the

fund

Exp

and

retir

emen

t pla

nnin

g ed

ucat

ion

for m

embe

rs

Con

duct

a m

embe

r sat

isfa

ctio

n as

sess

men

t

Upd

ate

mem

ber

hand

book

/sum

mar

y pl

an

desc

riptio

n (e

ither

ele

ctro

nica

lly o

r pa

per)

Not

ify m

embe

rs o

f upd

ated

ha

ndbo

ok/s

umm

ary

plan

de

scrip

tion

(eith

er e

lect

roni

cally

or

pape

r)

Communication and Member Engagement - Not Social Security Eligible


0%

10%

20%

30%

40%

50%

60%

70%

Dev

elop

pub

lic re

latio

ns p

lan

to

addr

ess

"Pen

sion

Env

y"

Stre

ngth

en m

edia

out

reac

h ef

forts

Dev

elop

sta

ff ta

lkin

g po

ints

on

key

issu

es a

ffect

ing

the

fund

Exp

and

retir

emen

t pla

nnin

g ed

ucat

ion

for m

embe

rs

Con

duct

a m

embe

r sat

isfa

ctio

n as

sess

men

t

Upd

ate

mem

ber

hand

book

/sum

mar

y pl

an

desc

riptio

n (e

ither

ele

ctro

nica

lly o

r pa

per)

Not

ify m

embe

rs o

f upd

ated

ha

ndbo

ok/s

umm

ary

plan

de

scrip

tion

(eith

er e

lect

roni

cally

or

pape

r)

Communication and Member Engagement - Low Readiness Rating


0%

10%

20%

30%

40%

50%

60%

70%

Dev

elop

pub

lic re

latio

ns p

lan

to

addr

ess

"Pen

sion

Env

y"

Stre

ngth

en m

edia

out

reac

h ef

forts

Dev

elop

sta

ff ta

lkin

g po

ints

on

key

issu

es a

ffect

ing

the

fund

Exp

and

retir

emen

t pla

nnin

g ed

ucat

ion

for m

embe

rs

Con

duct

a m

embe

r sat

isfa

ctio

n as

sess

men

t

Upd

ate

mem

ber

hand

book

/sum

mar

y pl

an

desc

riptio

n (e

ither

ele

ctro

nica

lly o

r pa

per)

Not

ify m

embe

rs o

f upd

ated

ha

ndbo

ok/s

umm

ary

plan

de

scrip

tion

(eith

er e

lect

roni

cally

or

pape

r)

Communication and Member Engagement - High Readiness Rating



Oversight Practices Oversight practices are those activities that help demonstrate a fund is following industry practices that enhance the transparency, credibility and effectiveness of fund administrators. Many practices below are widely followed; however, there is opportunity for funds to take additional action.

0%10%20%30%40%50%60%70%80%90%

100%

Rec

eipt

of t

he G

FOA

Aw

ard

of

Exc

elle

nce

for t

he m

ost r

ecen

t aw

ard

cycl

e

Rec

eipt

of a

n un

qual

ified

opi

nion

fro

m th

e au

dito

r on

the

fund

's

finan

cial

sta

tem

ents

, int

erna

l co

ntro

ls a

nd c

ompl

ianc

e w

ith

appl

icab

le la

ws

and

regu

latio

ns

Con

duct

an

actu

aria

l val

uatio

n at

le

ast e

very

2 y

ears

Act

uary

cer

tific

atio

n st

atin

g th

at

the

valu

atio

n w

as p

erfo

rmed

usi

ng

gene

rally

acc

epte

d ac

tuar

ial

prin

cipl

es a

nd p

ract

ice

Boa

rd a

dopt

ion

and

adhe

renc

e to

w

ritte

n in

vest

men

t pol

icie

s

Boa

rd a

dopt

ion

of w

ritte

n fid

ucia

ry

stan

dard

s

Rec

eipt

of a

nnua

l inv

estm

ent

perfo

rman

ce e

valu

atio

n fro

m a

n ou

tsid

e in

depe

nden

t inv

estm

ent

revi

ew e

ntity

Oversight Practices

Yes No

0%10%20%30%40%50%60%70%80%90%

100%

Rec

eipt

of t

he G

FOA

Aw

ard

of

Exc

elle

nce

for t

he m

ost r

ecen

t aw

ard

cycl

e

Rec

eipt

of a

n un

qual

ified

opi

nion

fro

m th

e au

dito

r on

the

fund

's

finan

cial

sta

tem

ents

, int

erna

l co

ntro

ls a

nd c

ompl

ianc

e w

ith

appl

icab

le la

ws

and

regu

latio

ns

Con

duct

an

actu

aria

l val

uatio

n at

le

ast e

very

2 y

ears

Act

uary

cer

tific

atio

n st

atin

g th

at

the

valu

atio

n w

as p

erfo

rmed

usi

ng

gene

rally

acc

epte

d ac

tuar

ial

prin

cipl

es a

nd p

ract

ice

Boa

rd a

dopt

ion

and

adhe

renc

e to

w

ritte

n in

vest

men

t pol

icie

s

Boa

rd a

dopt

ion

of w

ritte

n fid

ucia

ry

stan

dard

s

Rec

eipt

of a

nnua

l inv

estm

ent

perfo

rman

ce e

valu

atio

n fro

m a

n ou

tsid

e in

depe

nden

t inv

estm

ent

revi

ew e

ntity

Oversight Practices - Social Security Eligible

Yes No

0%10%20%30%40%50%60%70%80%90%

100%

Rec

eipt

of t

he G

FOA

Aw

ard

of

Exc

elle

nce

for t

he m

ost r

ecen

t aw

ard

cycl

e

Rec

eipt

of a

n un

qual

ified

opi

nion

fro

m th

e au

dito

r on

the

fund

's

finan

cial

sta

tem

ents

, int

erna

l co

ntro

ls a

nd c

ompl

ianc

e w

ith

appl

icab

le la

ws

and

regu

latio

ns

Con

duct

an

actu

aria

l val

uatio

n at

le

ast e

very

2 y

ears

Act

uary

cer

tific

atio

n st

atin

g th

at

the

valu

atio

n w

as p

erfo

rmed

usi

ng

gene

rally

acc

epte

d ac

tuar

ial

prin

cipl

es a

nd p

ract

ice

Boa

rd a

dopt

ion

and

adhe

renc

e to

w

ritte

n in

vest

men

t pol

icie

s

Boa

rd a

dopt

ion

of w

ritte

n fid

ucia

ry

stan

dard

s

Rec

eipt

of a

nnua

l inv

estm

ent

perfo

rman

ce e

valu

atio

n fro

m a

n ou

tsid

e in

depe

nden

t inv

estm

ent

revi

ew e

ntity

Oversight Practices - Not Social Security Eligible

Yes No

0%10%20%30%40%50%60%70%80%90%

100%

Rec

eipt

of t

he G

FOA

Aw

ard

of

Exc

elle

nce

for t

he m

ost r

ecen

t aw

ard

cycl

e

Rec

eipt

of a

n un

qual

ified

opi

nion

fro

m th

e au

dito

r on

the

fund

's

finan

cial

sta

tem

ents

, int

erna

l co

ntro

ls a

nd c

ompl

ianc

e w

ith

appl

icab

le la

ws

and

regu

latio

ns

Con

duct

an

actu

aria

l val

uatio

n at

le

ast e

very

2 y

ears

Act

uary

cer

tific

atio

n st

atin

g th

at

the

valu

atio

n w

as p

erfo

rmed

usi

ng

gene

rally

acc

epte

d ac

tuar

ial

prin

cipl

es a

nd p

ract

ice

Boa

rd a

dopt

ion

and

adhe

renc

e to

w

ritte

n in

vest

men

t pol

icie

s

Boa

rd a

dopt

ion

of w

ritte

n fid

ucia

ry

stan

dard

s

Rec

eipt

of a

nnua

l inv

estm

ent

perfo

rman

ce e

valu

atio

n fro

m a

n ou

tsid

e in

depe

nden

t inv

estm

ent

revi

ew e

ntity

Oversight Practices - Low Readiness Rating

Yes No

0%10%20%30%40%50%60%70%80%90%

100%

Rec

eipt

of t

he G

FOA

Aw

ard

of

Exc

elle

nce

for t

he m

ost r

ecen

t aw

ard

cycl

e

Rec

eipt

of a

n un

qual

ified

opi

nion

fro

m th

e au

dito

r on

the

fund

's

finan

cial

sta

tem

ents

, int

erna

l co

ntro

ls a

nd c

ompl

ianc

e w

ith

appl

icab

le la

ws

and

regu

latio

ns

Con

duct

an

actu

aria

l val

uatio

n at

le

ast e

very

2 y

ears

Act

uary

cer

tific

atio

n st

atin

g th

at

the

valu

atio

n w

as p

erfo

rmed

usi

ng

gene

rally

acc

epte

d ac

tuar

ial

prin

cipl

es a

nd p

ract

ice

Boa

rd a

dopt

ion

and

adhe

renc

e to

w

ritte

n in

vest

men

t pol

icie

s

Boa

rd a

dopt

ion

of w

ritte

n fid

ucia

ry

stan

dard

s

Rec

eipt

of a

nnua

l inv

estm

ent

perfo

rman

ce e

valu

atio

n fro

m a

n ou

tsid

e in

depe

nden

t inv

estm

ent

revi

ew e

ntity

Oversight Practices - High Readiness Rating

Yes No


Conclusion The market downturn had wide impact across all sectors of the economy. The market crash and subsequent recession illuminated many opportunities for strengthening public retirement. As this study shows, many reforms and structural changes have been made or are being made, and these changes along with market recovery have rapidly improved the outlook of the nation’s public retirement funds. In addition, public funds are continuing to review and improve oversight, communication, and business practices. Although media coverage has focused on examples of troubled funds, the data show that retirement funds overall are acting in a thoughtful, responsible and long-term manner. Improved funding, closer management of benefit levels and stronger oversight are important components of the health of public retirement – and of the nation’s overall economic health. Affordable, sustainable retirement benefits help provide modest, consistent income for millions of Americans. And these benefits also provide consistent, stainable economic benefits for the communities in which they live and do business.


For more information:

National Conference on Public Employee Retirement Systems (NCPERS) 444 N. Capitol St., NW Suite 630

Washington, D.C. 20001 Tel: 1-877-202-5706

ACCOUNT AMOUNT DIVISIONAL 2012DEPARTMENT NUMBER DESCRIPTION OF REQUEST REQUESTED TOTALS FUNDING

GENERAL FUND

Information Technology 101-0521-510-76-22 All in One Printer - Engineering 400 101-0521-510-76-22 AT&T Cards for New Laptops - Engineering 2,500 101-0521-510-76-22 New KIP Scanner/Printer & HP Plotters - Engineering 90,000 101-0521-510-76-22 Adobe Pro - Engineering 1,500 101-0521-510-76-22 Mobile Software for New Laptops - Engineering 2,500 101-0521-510-76-22 Auto-Cad - Engineering 12,000 101-0521-510-76-22 Pavement Management Software - Engineering 1,500 101-0521-510-76-22 GPS Receivers - Engineering 1,800 101-0521-510-76-22 Survey Controllers - Engineering 2,088 101-0521-510-76-22 KorTerra Support - Engineering 6,000 101-0521-510-76-22 (7) Switch replacement 16,800 101-0521-510-76-22 Software Deployment Solution 20,000 101-0521-510-76-22 SharePoint 2,282 101-0521-510-76-22 Ccure upgrade to 9000 35,000 101-0521-510-76-22 VMWare upgrade Licenses 4,064 101-0521-510-76-22 (150) Standard PCs 132,000 101-0521-510-76-22 (25) Standard Laptops 29,575 101-0521-510-76-22 (28) MDCs 135,940 101-0521-510-76-22 (100) Office Licenses 23,880 101-0521-510-76-22 Update Camera System - Commission Room Upgrade 40,000 101-0521-510-76-22 Fiber Infrastructure - Engineering & Implementation 110,000 101-0521-510-76-22 Backup Data Center Generator 75,000 744,829 500,000

Police Department 101-5016-411-74-20 Future SWAT vehicle - ($15k/yr since 2008) 79,500 79,500 - Buildings & Grounds 101-8550-510-77-04 Back up heating system - City Hall 575,000

101-8550-510-77-04 Roof replacement - City Hall 160,000 101-8550-510-77-04 Replace perim. HVAC Units - City Hall 310,000 101-8550-510-77-04 Replace windows - City Hall 185,000 1,230,000 -

Transit Grant Local Share 101-8550-510-77-05 Fixed Route Hybrid Bus 20% Local Share 316,200 101-8550-510-77-05 Misc. Transit Support Equipment 12,000 101-8550-510-77-05 Auto Stop Announcement 30,000 358,200 185,000

Engineering 101-8550-510-77-09 Furniture/Changes Survey & Part-time areas 15,000 101-8550-510-77-09 Furniture/Changes M Bittner's Office 15,000

CITY OF FARGO, NORTH DAKOTACAPITAL OUTLAY REQUESTS FOR 2012

101-8550-510-77-09 Record Conversion 5,000 101-8550-510-77-09 Velobind Electric Binder 2,500 101-8550-510-77-09 2nd Monitor Bev& Pam for new phone system 500 101-8550-510-77-09 5 Chairs 1,750 101-8550-510-77-09 Typewriter Support Staff Office 600 101-8550-510-77-09 3 Laptop Vehicle Stands 1,800 101-8550-510-77-09 2 Metal Locators 1,400 101-8550-510-77-09 Total Station Annual Maintenance 1,800 101-8550-510-77-09 Misc Rods/Tapes/ETC 1,000 101-8550-510-77-09 Trimble GPS Base Radio 2013 requirement broadband to narrowba 2,800 101-8550-510-77-09 2 Level Replacement 2,400 101-8550-510-77-09 Trimble data collector with Radio 5,300 101-8550-510-77-09 Robotic Total Station 30,500 101-8550-510-77-09 GPS Receiver 20,000 107,350 75,000

Street Department 101-8550-510-77-10 One Ton Truck and Flat Bed 36,000 101-8550-510-77-10 Office Furniture 3,000 101-8550-510-77-10 AEBI Slope Mower 125,000 101-8550-510-77-10 CRS2 Oil Storage Tank 89,000 101-8550-510-77-10 Spray Injection Trailer 65,000 101-8550-510-77-10 Security Fence @ 40th & 38th St, 75,000 393,000 193,000

Central Garage 101-8550-510-77-11 Office Remodeling 12,500 - 101-8550-510-77-11 Fueling Station Upgrade (7 year lease finance) 1,000,000 165,000 165,000

Fire 101-8550-510-77-13 Property for Future Fire Station - 5700 25th St S 200,000 - 101-8550-510-77-13 Replace Station 2 Generator 25,000 25,000 101-8550-510-77-13 Replace Lower Roof at Station 5 15,000 15,000 101-8550-510-77-13 Remodel Station 2 1,200,000 1,440,000 -

Police 101-8550-510-77-14 Replace in-car video/audio system (5 year lease finance) 300,000 65,000 65,000 101-8550-510-77-14 Ammunition Purchase 20,000 20,000 20,000

Health Department 101-8550-510-77-15 Consultant Services for Health Dept Building Project 50,000 50,000 50,000 Library 101-8550-510-77-16 3 Self Check Stations 30,000 30,000 30,000 City Commission 101-8550-510-77-17 Office Chairs 2,100 2,100 - Municipal Court 101-8550-510-77-19 Copier Replacement 15,000 15,000 15,000 Street Rehabilitation 101-8550-510-77-22 Street Repair / Reconstruction Project Funding 2,000,000 2,000,000 3,512,000 Outdoor Warning Sirens 101-8850-510-77-27 Siren Replacements 60,000 60,000 60,000

- TOTAL GENERAL FUND 7,842,479$ 6,759,979$ 4,910,000$ Total General Fund Capital Requests Funded 73%

84



SPECIAL REVENUE FUNDS

E911 Emergency Dispatch 204-5032-411-74-11 Computer Equipment 100,000 - Total E911 Emergency Dispatch $100,000 $100,000 $0

Court Forfeits 215-5034-411-74-10 Equipment 15,000 15,000 215-5034-411-74-11 Computer Equpment 15,000 15,000 215-5034-411.74-30 Furniture & Fixtures 15,000 15,000 215-5037-411-74-10 Equipment 5,000 5,000 215-5037-411.74-11 Computer Equpment 5,000 5,000

Total Court Forfeits $55,000 $55,000 $55,000

Parking Authority Fund:240-2102-492.74-10 Equpment 2,000 2,000 240-2108-492.74-10 Equpment 3,000 3,000

Total Parking Authority $5,000 $5,000 $5,000

Building Repair Escrow 261-1050-409-74-50 Bobcat Blade and Rent 4,200 4,200 261-1050-409-74-50 Health Top Floor Patch/Paint/Carpet + 3 areas in Basement 38,000 38,000 261-1050-409-74-50 Improve and Replace City Hall and Library Landscaping 7,000 7,000 261-1050-409-74-50 Replace Lobby Carpetnig and carpet tiles in East Centennial Hall 17,500 17,500 261-1050-409-74-50 Insulate Fresh air and Mixed Air Ducts in Civc Arena 18,180 18,180 261-1050-409-74-50 Install Coutner Balanced Back Draft Dampers in Civic Arena 4,720 4,720 261-1050-409-74-50 Panel & Wiring to Make Commission Room operational w/ Emergen 8,145 8,145 261-1050-409-74-50 Replace brick in Civic/City Hall Boilers 8,398 8,398 261-1050-409-74-50 Install Transient Voltage Surge Supperssion for Critical Loads at PS 32,234 32,234 261-1050-409-74-50 18,300 18,300

Total Building Repair Escrow $156,677 $156,677 $156,677

Vehicle Replacement Fund:

City Assessor 262-1030-510-74-20 Used Sedan 8,750 8,750 Planning 262-2010-510-74-20 Used Sedan 8,750 8,750 Inspections 262-2040-510-74-20 Used Sedan 8,750 - Inspections 262-2040-510-74-20 Used SUV 12,400 21,150 Engineering 262-3015-510-74-20 Used SUV's (3) 33,000 33,000 Traffic Engineering 262-3020-510-74-20 Used SUV 12,400 12,400 Streets & Sewers 262-3025-423.44-30 Motor Grader Lease 63,710

262-3025-510-74-20 Wheel Loader 185,500 262-3025-510-74-20 Tandem Truck 154,500 262-3025-510-74-20 Single Axle Truck 130,500 262-3025-510-74-20 Pickup Plows 12,500 262-3025-510-74-20 Spray Patch Applicator 72,000 262-3025-510-74-20 3/4 Ton Truck 27,800 - 262-3025-510-74-20 1 /2Ton Truck 25,000 262-3025-510-74-20 1 Ton Truck 32,000 262-3025-510-74-20 Tractor 74,000 262-3025-510-74-20 Riding Mower 16,500 262-3025-510-74-20 Tool Cat 41,200 262-3025-510-74-20 Skid Steer 50,000 885,210

Central Garage 262-3030-510-74-20 Pool Cars (3) 37,080 37,080 Fire Department 262-4010-510-74-20 Used Chassis 24' 25,000

262-4010-510-74-20 Used Sedan 8,750 262-4010-510-74-20 Used Van 15,500 49,250

Police Department 262-5010-510-74-20 Squad Car Replacements (10) 263,000 262-5010-510-74-20 4 x 4 SUV's (2) 57,000 262-5010-510-74-20 Motorcycle 26,700 346,700

Health Department 262-6010-510-74-20 Used Sedan 8,750 8,750 Environmental Health 262-6050-510-74-20 Used Sedan 8,750 8,750 Total Vehicle Replacement Fund 1,419,790 $1,419,790 1,419,790

Computer Replacement263-1020-409.74-11 Integrated Utility Cashiering Software 50,000 50,000

Total Computer Replacement 50,000 $50,000 50,000

Civic Center: 266-8005-461-74-10 Redo Civic Freight Elevator 45,000 45,000 Total Civic Center 45,000 $45,000 45,000

Baseball Stadium 268-1003-464-74-50 Equipment/ capital repairs 25,000 - 25,000 Total Baseball Stadium 25,000 $25,000 25,000

SPECIAL REVENUE FUNDS 1,856,467$ 1,856,467$ 1,756,467$

Unfunded Capital Requests in Special Revenue Funds 100,000$

85



CAPITAL PROJECT FUNDS

Water Sales Tax 450-3510-510-73-62 Sulfate Treatment Plant Design & Procurement 8,500,000 8,500,000 450-3510-510-73-62 Water Facilities R & R 215,000 215,000 450-3510-510-73-62 Annual Planning 108,000 108,000 450-3510-510-73-62 WTP Facility Plan 192,000 192,000 450-3510-510-73-62 HSPS Home Demolition (2) 150,000 150,000 450-3510-510-73-62 WTP Control System PLC Repl. 115,000 115,000 450-3510-510-73-62 GSR #1 and Pump Station 3,045,000 3,045,000 450-3510-510-73-62 Water Tower Reconditioning (#1 & #2) 1,625,000 1,625,000 450-3510-510-73-62 Water Tower Level Controls 350,000 350,000 450-3510-510-73-62 Sulfate Treatment Pilot Study 155,000 155,000 450-3510-510-73-62 Water Meters Pilot Study 50,000 50,000 450-3510-510-73-62 Water Systems GIS 80,000 80,000

Water Sales Tax Fund 14,585,000 14,585,000

Wastewater Sales Tax 455-3520-510-73-63 WWTP Headworks 5,500,000 5,500,000 455-3520-510-73-63 Lift Station #1 I/I Improvements 620,000 620,000 455-3520-510-73-63 Lift Station #2 I/I Improvements 640,000 640,000 455-3520-510-73-63 Wastewater Facilities R & R 208,000 208,000 455-3520-510-73-63 Annual Planning 108,000 108,000 455-3520-510-73-63 East Interceptor Planning, Modeling & Funding 250,000 250,000 455-3520-510-73-63 Misc. Lift Station R & R 200,000 200,000 455-3520-510-73-63 Wastewater System GIS 80,000 80,000

Wastewater Sales Tax Fund 7,606,000 7,606,000 7,606,000

CAPITAL PROJECT FUNDS $22,191,000 $7,606,000 $22,191,000

Total Governmental Funds Capital Requests / Funding 31,889,946$ 16,222,446$ 28,857,467$

86



ENTERPRISE FUNDS

WATER Water Treatment Plant 501-3051-441.74-10 Lab Information System Computer Software $10,000

501-3051-441.74-10 Inductively Coupled Argon Plasma Spec. 75,000 501-3051-441.74-10 Ozone Gas Flowmeters 16,000 501-3051-441.74-10 Sludge Pumps 8,500 501-3051-441.74-10 Belt Press Bearings 22,000 501-3051-441.74-10 Air Compressor 6,000 501-3051-441.74-10 Pressure Washer 5,500 501-3051-441.74-10 Ozone Piping Replacement 25,000 $168,000 168,000501-3051-441.74-11 Softening Basin Turbine VFD's (3) 18,000 501-3051-441.74-12 WTP RTU Upgrades 25,000 501-3051-441.74-13 Transfer Pump 501 VFD 18,000 501-3051-441.74-14 Transfer Pump 504 VFD 18,000 501-3051-441.74-15 High Service Pump 802 VFD 25,000 501-3051-441.74-16 Sludge Belts (2) 7,000 $111,000 111,000

Water Mains/Hydrants 501-3052-441-74-10 Rubber Track Excavator 180,000 501-3052-441-74-10 24 Ton Trailer 21,000 201,000 201,000501-3052-441-74-11 Computer Equipment 500 500 500501-3052-441-74-30 Office Furniture 1,000 1,000 1,000

Water Meters 501-3053-441.74-10 Meter Replacements 155,000 155,000 155,000Total Water $636,500 $636,500 636,500

WASTEWATER 521-3061-442-73-63 ERF debt service 377,000 521-3061-442-73-63 Sewer main replacement 600,000 521-3061-442-73-63 Sewer cleaning & televising 100,000 521-3061-442-73-63 Future lift stations & forcemains 250,000 1,327,000 1,327,000521-3061-442-74-10 Influent Bar-Screen Chain 8,000 521-3061-442-74-10 Filter Lift Pump Repair 40,000 521-3061-442-74-10 Harwood/Roundhill SCADA 40,000 521-3061-442-74-10 Sludge Pumps PC #4, #5 90,000 178,000 178,000521-3083-442.74-11 Computer Equipment 500 521-3083-442.74-12 Computer Software 200 521-3084-442-74-10 R.O Pump 18,000 18,700 18,700

Total Wastewater 1,523,700 1,523,700 1,523,700

STORM SEWER 524-3064-443-74-11 Replacement of 1 Desktop Computer with a Laptop 5,000 5,000524-3064-443-74-12 Computer Software 6,000 6,000524-3064-443-74-20 Vehicles 10,000 10,000524-3064-443.74-50 2 Trailers to Haul Flood Wall Components 17,400 17,400

Total Storm Sewer 38,400 38,400 38,400

VECTOR CONTROL526-3068-444.74-10 Kabota ATV (2) 22,500 22,500

Total Vector Control 22,500 22,500 22,500

SOLID WASTE Solid Waste- Admin 531-3071-431-73-20 Parking Lot Repair 50,000

531-3071-431-74-11 Computer Equipment 3,000 531-3071-431-74-30 Office Workstations 6,000 59,000 59,000

Solid Waste-Residential 531-3072-432-74-10 Automated Carts 25,000 25,000 25,000Solid Waste-Commercial 531-3073-432-74-10 Increase Cost of Rearload Metal Containers 40,000 40,000 40,000Solid Waste-Landfill 531-3074-433-73-10 Complete Reclamation Project - Old Landfill 250,000

531-3074-433-73-10 New Cell Construction - Old Landfill 1,200,000 531-3074-433-73-10 Compost Facility Improvements 850,000 531-3074-433-74-20 Service Truck 50,000 2,350,000 2,350,000

Solid Waste - Roll Off 531-3075-432-74-10 New Drop Site Development - 32nd Ave & 52nd Ave S 45,000 45,000 45,000Solid Waste - Recycling 531-3076-432-73-10 Relocate N. Broadway Drop Site To Wastewater Plant 50,000

531-3076-432-74-10 Automated Side-Load Truck 245,000 531-3076-432-74-10 Plastic Molded Containers 35,000 531-3076-432-74-10 Metal Containers 20,000 531-3076-432-74-11 Computer Equipment 500 350,500 350,500

Solid Waste - Hazardous Waste 531-3079-433-74-11 Computer Equipment 500 500 500Total Solid Waste 2,870,000 2,870,000 2,870,000

FORESTRY 541-3081-440.74-20 Pickup 25,000 0541-3081-440.74-20 Wood Chipper 45,000 45,000541-3081-440.74-52 Reforestation / trees 55,000 55,000

Total Forestry 125,000 125,000 100,000

ENTERPRISE FUNDS 5,216,100$ 5,216,100$ 5,191,100$

TOTAL CAPITAL OUTLAY REQUESTS 37,106,046$ 21,438,546$ 34,048,567$

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DEPT/ FULL TIME PART TIME CONTRACTEDDIVISION DIVISION NAME EMPLOYEES BENEFITED EMPLOYEES101-0510 City Administrator 1101-0515 Human Resources 6101-0520 Information Services 22101-0525 Public Information 2101-1010 Auditor 18101-1025 Municipal Court 7 1101-1030 City Assessor 11101-1050 Buildings & Grounds 7101-2010 Planning 13101-3030 Central Garage 23101-8001 City Commission 3 5TOTAL GENERAL GOVERNMENT 113 6 0

101-2040 Inspections 20101-3020 Traffic Engineering 9101-4010 Fire Department 117101-5010 Police Department 162 3TOTAL PUBLIC SAFETY 308 0 3

101-3015 City Engineering 33 1101-3025 Streets & Sewers 49TOTAL PUBLIC WORKS 82 1 0

PUBLIC HEALTH & WELFARE 72 37 2

101-7010 Public Library 26 21 1101-8005 Civic Memorial Auditorium 5 1TOTAL RECREATION & CULTURE 31 22 1

101-2061 Fixed Route Bus Transit Service 3101-2062 Paratransit Service 2101-2068 Transit Maint. Org (TMO) 2 1101-2069 Transit Maintenance 12 2TOTAL PUBLIC TRANSPORTATION 19 3 0

101-8541 Homeless Shelter 2

CITY OF FARGO, NORTH DAKOTAEMPLOYEES BY FUNCTION - 2012 BUDGET

TOTAL URBAN REDEVELOPMENT 0 0 2

501-3051 Water - Filter 24501-3052 Water - Mains & Hydrants 11501-3053 Water - Water Meters 5 2TOTAL WATER 40 0 2

521-3061 Wastewater - Operation 17 1521-3083 Sump Pump Compliance 2TOTAL WASTEWATER 19 1 0

STORM SEWER 4 0 0

531-3071 Solid Waste - Administration 4531-3072 Solid Waste -Residential 18531-3073 Solid Waste - Commercial 5531-3074 Solid Waste - Landfill 15531-3075 Solid Waste - Roll Off 2531-3076 Solid Waste - Recycling 5531-3079 Solid Waste - HHW Division 1TOTAL SOLID WASTE 50 0 0

FORESTRY 10 0 0

STREET LIGHTING 2 0 0

AIRPORT 16 0 0

TOTAL FULL TIME EMPLOYEES 766 70 10

Notice of 2012 Budget Public Hearing Notice is hereby given that the Board of City Commissioners of the City of Fargo, North Dakota, will conduct a public hearing in the City Commission Room, City Hall, 200 3rd Street North, Fargo, North Dakota, on Monday, September 19th, at 6:00 o'clock p.m. for the purpose of hearing any person who wishes to appear and discuss proposed expenditures for 2012 budget. There will be opportunity for citizens to present oral or written comments regarding the property tax levy. Written comments may be addressed to the City Auditor's Office, Box 2083, Fargo, North Dakota 58102. The preliminary budget is on file in the City Auditor’s Office, the Fargo Public Library, and the City Commission Office and may be examined by anyone upon request during normal business hours. The entire budget document has been posted to the City’s web site and can be accessed anytime at www.cityoffargo.com. The Board of City Commissioners shall meet not later than October 7th for the purpose of adopting the final budget and making the annual tax levy. The 12-month preliminary budget is detailed below:

2011 2012 Approved Proposed Budget Budget

General Fund: Current Expenditures $ 65,084,936 $ 68,793,936 Capital Outlay 3,392,000 4,910,000 Transfers To Other Funds 1,323,064 1,333,064

Total General Fund Expenditures $ 69,800,000 $ 75,037,000

Special Revenue Funds: City Share of Special Assessments $ 910,000 $ 850,000 Noxious Weeds 50,000 50,000 Emergency 911 1,717,000 1,813,000 Outdoor Warning 60,000 - Convention Bureau 1,786,660 1,851,750 Regional Law Enforcement Training Center 102,960 90,544 Transit Capital Escrow 10,000 - Court Forfeits 115,000 210,000 Broadway Mall Maintenance 49,000 49,000 Skyway Maintenance 90,321 95,000 Winter Lights Maintenance 21,000 21,000 Neighborhood Revitalization Initiatives (NRI) 123,374 125,000 Community Development Block Grants 774,681 798,000 HOME Program 30,000 30,000 Neighborhood Stabilization Grant 1,074,432 1,135,000 HOME Projects 594,771 597,000 Parking Authority Operations 1,222,793 1,149,614 Parking Repair and Replacement 75,000 75,000 Revenue Stabilization 900,000 900,000 City Building Repair Escrow 85,000 157,000 City Vehicle Reserve 1,490,000 1,420,000 Computer Replacement 50,008 50,000 Civic Memorial Auditorium Capital 45,000 45,000 Newman Outdoor Stadium 185,000 25,000

90

Total Special Revenue Fund Expenditures $ 11,562,000 $ 11,536,908

Debt Service Fund Expenditures $ 67,608,814 $ 70,341,108

Enterprise Funds: Water $ 18,815,924 $ 19,361,294 Water Revenue Bond 3,972,693 3,965,806 Wastewater 10,950,536 11,147,792 Southeast Cass Sewer 48,550 48,550 Storm Sewer 1,418,608 1,487,708 Vector Control 629,240 678,240 Street Lighting 1,386,111 1,546,539 Solid Waste 12,259,071 13,223,055 Forestry 1,582,283 1,662,943

Total Enterprise Fund Expenses $ 51,063,016 $ 53,121,927

Internal Service Funds : Health Self Insurance Fund 6,217,000 3,500,000

Total Internal Service Fund Expenses $ 6,217,000 $ 3,500,000

Pension Trust Funds: City Employee Pension 2,056,175 2,171,500 Police Pension 2,784,600 3,003,300 Pension Stabilization - 1,104,000

Total Pension Trust Funds $ 4,840,775 $ 6,278,800

Airport Authority: Operations & Maintenance $ 3,485,170 $ 3,688,218 Airport Construction 3,824,410 10,245,000 Passenger Facility Surcharge (PFC) 1,375,000 1,375,000 PFC Bond Fund 1,422,369 2,235,759

Total Airport Authority Expenses $ 10,106,949 $ 17,543,977

FargoDome: Operations $ 4,710,030 $ 4,635,030 Sales Tax Surplus 50,000 50,000 Restricted Capital 610,500 5,450,500

Total FargoDome $ 5,370,530 $ 10,135,530

Convention Bureau: Operations $ 1,338,486 $ 1,427,364 Restricted Capital 537,100 540,045

Total Convention Bureau $ 1,875,586 $ 1,967,409

Grand Total - All Funds $ 228,444,670 $ 249,462,659

Preliminary Tax Levies are: General Fund 53.32 53.32 City Share of Special Improvements 2.83 2.83 Noxious Weeds 0.10 0.10 Airport Construction 2.00 2.00

Total Proposed Mills to Be Levied for 2011 Budget 58.25 58.25

91

City Auditor’s Office (September 6 & 12, 2011)

---------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS TO FORUM: Please publish a legal ad on Tuesday, September 6th and Monday, September 12th. Send bill and the affidavit of publication to City Auditor's Office, Box 2083, Fargo, ND 58107-2083. If you have any questions, please contact Sharon Plecity at 241-1304.

92

FUND DETAIL BEGINSFUND DEPT/DIV DIVISION NAME ON PAGE

GENERAL FUNDREVENUES 101 Revenues By Type 95

EXPENDITURES 101 Total Expenditures By Category 101101 Total Expenditures By Element 103

Fund Expenditure Detail: 106

101-0510 City Administrator 106101-0515 Human Resources 106101-0520 Information Services 107101-0525 Public Information 108101-0530 City Attorney 109101-0531 City Prosecution 109101-1010 Auditor 109101-1025 Municipal Court 110101-1026 Incarceration 111101-1030 City Assessor 111101-1040 General Support 112101-1050 Buildings & Grounds 113101-2010 Planning 114101-2040 Inspections 115101-2061 Fixed Route Bus Transit Service 116101-2062 Paratransit Service 117101-2063 Ground Transportation Center 117101-2064 Transportation Planning 118101-2068 Transit Maintenance Organization 118101-2069 Transit Maintenance Facility 119101-3015 City Engineering 120101-3020 Traffic Engineering 121101-3025 Streets & Sewers 122101-3030 Central Garage 124101-4010 Fire Department 125101-50XX Police Department 127101-60XX Fargo Cass Health Services 132101-70XX Public Library 137101-8001 City Commission 140101-8005 Civic Memorial Auditorium 141101-8540 Social Services 142101-8541 Homeless Shelter 142101-8542 Detox Center 142

ENTERPRISE FUNDS

WATER OPERATING FUND 501 Revenues By Type 144WATER REVENUE BOND FUND 505 Revenues By Type 144WASTEWATER FUND 521 Revenues By Type 144SOUTHEAST CASS SEWER FUND 523 Revenues By Type 145STORM SEWER FUND 524 Revenues By Type 145VECTOR CONTROL FUND 526 Revenues By Type 146STREET LIGHTING FUND 528 Revenues By Type 146SOLID WASTE FUND 531 Revenues By Type 146FORESTRY FUND 541 Revenues By Type 147

CITY OF FARGO, NORTH DAKOTA2012 BUDGET

INDEX TO DETAIL BUDGET DATA

93

FUND DETAIL BEGINSFUND DEPT/DIV DIVISION NAME ON PAGE

ENTERPRISE FUNDS (continued)

WATER OPERATING FUND 501 Total Expenses By Category 150WATER REVENUE BOND FUND 505 Total Expenses By Category 151WASTEWATER FUND 521 Total Expenses By Category 151SOUTHEAST CASS SEWER FUND 523 Total Expenses By Category 152STORM SEWER UTILITY 524 Total Expenses By Category 152VECTOR CONTROL FUND 526 Total Expenses By Category 153STREET LIGHTING 528 Total Expenses By Category 154SOLID WASTE FUND 531 Total Expenses By Category 155FORESTRY FUND 541 Total Expenses By Category 156

WATER OPERATING FUND 501 Total Expenses By Element 158WATER REVENUE BOND FUND 505 Total Expenses By Element 160WASTEWATER FUND 521 Total Expenses By Element 160SOUTHEAST CASS SEWER FUND 523 Total Expenses By Element 162STORM SEWER FUND 524 Total Expenses By Element 162VECTOR CONTROL FUND 526 Total Expenses By Element 164STREET LIGHTING 528 Total Expenses By Element 165SOLID WASTE FUND 531 Total Expenses By Element 166FORESTRY FUND 541 Total Expenses By Element 168

WATER OPERATING FUND 501-3050 Water Operating 171501-3051 Water Treatment 171501-3052 Water Mains & Hydrants 172501-3053 Water Meters 173

WASTEWATER FUND 521-3060 Sewer Operating 174521-3061 Wastewater Treatment 175521-3082 Sewer Collection System 176521-3083 Sump Pump Compliance 176521-3084 Wastewater Reuse 177

SOUTHEAST CASS SEWER FUND 523-3063 Southeast Cass Sewer 178

STORM SEWER FUND 524-3064 Storm Sewer 178

VECTOR CONTROL FUND 526-3068 Vector Control 179

STREET LIGHTING 528-3035 Street Lighting 180

SOLID WASTE FUND 531-3070 Unallocated 181531-3071 Admin 181531-3072 Residential Collection 183531-3073 Commercial Collection 184531-3074 Landfill 184531-3075 Roll Off 185531-3076 Recycling 186531-3079 Household Hazardous Waste 187

FORESTRY FUND 541-3081 Forestry 188

2012 BUDGET INDEX TO DETAIL BUDGET DATA (continued)


94

CITY OF FARGO - REVENUE PROJECTIONS WORKSHEET

PROGRAM GM601L FOR FISCAL YEAR ENDING DECEMBER 31,2012

$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE

ORIGINAL ADJUSTED REVENUE FROM 2011 FROM 2011

ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET PROJECTIONS ORIGINAL ORIGINAL


BASIC 31 Taxes

101-0000-311.10-00 Current Tax Levy 16,367,000 16,367,000 16,891,000 524,000 3

101-0000-311.20-00 Mobile Home Taxes 32,000 32,000 40,000 8,000 25

101-0000-311.30-00 Corporate Bank Taxes 150,000 150,000 170,000 20,000 13

101-0000-311.40-00 Prior Year Levies 220,000 220,000 270,000 50,000 23

101-0000-316.10-01 Xcel Energy 2% 2,100,000 2,100,000 2,300,000 200,000 10

101-0000-316.10-02 Cass County Electric 2% 660,000 660,000 825,000 165,000 25

101-0000-316.30-01 Qwest 96,000 96,000 72,000 24,000- 25-

101-0000-316.30-02 McLeod USA 5,000 5,000 4,000 1,000- 20-

101-0000-316.30-03 Integra Telcom 30,000 30,000 30,000 0 0

101-0000-316.30-04 702 Communications 10,000 10,000 8,000 2,000- 20-

101-0000-316.30-05 Idea One Telcom 66,000 66,000 72,000 6,000 9

101-0000-316.30-99 Other Telcom Carriers 3,000 3,000 4,000 1,000 33

101-0000-316.40-01 Cable One 5% 1,100,000 1,100,000 1,020,000 80,000- 7-

101-0000-316.65-00 Transmission Lines Tax 2,000 2,000 2,000 0 0

101-0000-316.70-00 Telcom / Others 2,000 2,000 0 2,000- 100-

101-0000-316.90-00 Fiber ROW Lineal Foot 10,000 10,000 12,000 2,000 20

101-0000-319.10-00 Delinquent Tax P & I 210,000 210,000 270,000 60,000 29

------------ ------------ ------------ ------------- -------------

* Taxes 21,063,000 21,063,000 21,990,000 927,000 4

BASIC 32 Licenses and Permits

101-0000-320.10-00 Alcoholic Beverage 500,000 500,000 400,000 100,000- 20-

101-0000-320.50-00 Professional & Occupation 80,000 80,000 80,000 0 0

101-0000-320.70-00 Environmental Health 200,000 200,000 210,000 10,000 5

101-0000-322.10-01 Building Permits (merged) 1,650,000 1,650,000 1,650,001 1 0

101-0000-322.10-02 State Electrical 240,000 240,000 240,001 1 0

101-0000-322.10-03 Plan Review Fees 125,000 125,000 115,000 10,000- 8-

101-0000-322.10-04 Misc Non-Permit Fees 5,000 5,000 10,000 5,000 100

101-0000-322.11-01 Sidewalk & Paving 50,000 50,000 35,000 15,000- 30-

101-0000-322.20-00 Weight Restriction Permit 115,000 115,000 150,000 35,000 30

101-0000-322.30-00 Animal Licenses 6,500 6,500 6,500 0 0

101-0000-322.40-00 Bike Licenses 500 500 0 500- 100-

101-0000-322.50-00 Other Licenses 7,500 7,500 7,500 0 0

------------ ------------ ------------ ------------- -------------

* Licenses and Permits 2,979,500 2,979,500 2,904,002 75,498- 3-

BASIC 33 Intergovernmental Revenue

101-0000-331.11-21 COPS - Other 470,000 470,000 500,001 30,001 6

101-0000-331.11-23 FTA PM 80% 842,000 842,000 594,000 248,000- 29-

101-0000-331.11-24 FTA Paratransit 80% 186,000 186,000 186,000 0 0

101-0000-331.11-25 FTA Operating 50% 812,000 812,000 1,049,000 237,000 29

101-0000-331.11-26 FTA Planning 80% 20,000 20,000 31,000 11,000 55

101-0000-331.11-27 FTA JARC/ New Freedom 232,200 232,200 271,200 39,000 17

101-0000-331.11-50 Homeland Security - Op 35,000 35,000 35,000 0 0

101-0000-331.11-55 Fire SAFER Grants 300,000 300,000 260,000 40,000- 13-

95



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





101-0000-331.12-01 Maternal Child Health 120,000 120,000 120,000 0 0

101-0000-331.12-02 Cancer Intervention 100,000 100,000 100,000 0 0

101-0000-331.12-03 Family Planning 159,000 159,000 159,000 0 0

101-0000-331.12-05 HIV Testing 20,000 20,000 20,000 0 0

101-0000-331.12-06 Infant Immunizations 80,000 80,000 86,000 6,000 8

101-0000-331.12-07 Tuberculosis 15,000 15,000 17,000 2,000 13

101-0000-331.12-08 Refugee Assistance 60,000 60,000 20,000 40,000- 67-

101-0000-331.12-09 Ryan White Grant 20,000 20,000 30,000 10,000 50

101-0000-331.12-10 Environmental 10,000 10,000 10,000 0 0

101-0000-331.12-18 Misc. State Grants 35,000 35,000 35,000 0 0

101-0000-331.12-24 NHTSA Traffic Safety (HE) 74,000 74,000 0 74,000- 100-

101-0000-331.12-28 CDC Tobacco 30,000 30,000 0 30,000- 100-

101-0000-331.12-29 WIC 386,670 386,670 407,000 20,330 5

101-0000-331.12-33 Bio-Terrorism Grant 425,000 425,000 425,000 0 0

101-0000-331.12-37 Immunizatons AFIX 70,000 70,000 74,000 4,000 6

101-0000-331.12-38 Moving More 1,500 1,500 0 1,500- 100-

101-0000-331.12-39 Department of Commerce 0 317,547 0 0 0

101-0000-331.13-35 COPS Technology Grants 0 500,000 0 0 0

101-0000-331.13-40 Department of Energy 0 38,000 0 0 0

101-0000-331.14-35 Other Passthrough Funds 0 118,000 0 0 0

101-0000-334.10-45 NDDH Tobacco Settlement 487,622 487,622 530,000 42,378 9

101-0000-335.10-00 Municipal Highway Funds 4,665,000 4,665,000 5,700,000 1,035,000 22

101-0000-335.10-01 Highway Tax HB 1012 Appr. 0 0 1,512,000 1,512,000 0

101-0000-335.21-00 State Aid Distribution 3,663,000 3,663,000 4,800,000 1,137,000 31

101-0000-335.22-00 Telephone Tax 133,000 133,000 133,000 0 0

101-0000-335.23-00 Homestead Credit 0 40,000 35,000 35,000 0

101-0000-335.24-00 Veteran's Tax Credit 0 45,000 50,000 50,000 0

101-0000-335.40-00 Cigarette Tax 257,000 257,000 255,000 2,000- 1-

101-0000-335.50-00 Fire Premium Tax 2.25% 300,000 300,000 315,000 15,000 5

101-0000-335.60-00 Gaming Tax 40,000 40,000 40,000 0 0

101-0000-335.70-00 State Library Aid 85,000 85,000 85,000 0 0

101-0000-335.80-00 State Aid For Transport 280,000 280,000 370,000 90,000 32

101-0000-335.80-10 NDSU University Contrib. 576,000 576,000 556,000 20,000- 3-

101-0000-335.85-06 State Aid 264,312 264,312 333,891 69,579 26

101-0000-337.26-00 SWAT Team Entities Fee 40,728 40,728 41,042 314 1

101-0000-337.40-10 COPS Grant Local Match 200,000 200,000 200,000 0 0

101-0000-337.51-00 DMF / County School 65,308 65,308 69,736 4,428 7

101-0000-337.67-00 Fargo Public Schools 259,000 259,000 280,000 21,000 8

101-0000-337.67-01 School Resource Officers 270,180 270,180 270,180 0 0

101-0000-337.68-01 Homeless Shelter Funding 225,000 292,500 386,950 161,950 72

101-0000-338.20-00 Cass County 20% 628,000 628,000 646,000 18,000 3

101-0000-339.10-00 HRA Payment in Lieu Tax 80,000 80,000 80,000 0 0

101-0000-339.20-00 Other PILOT Payments 170,000 170,000 190,000 20,000 12

------------ ------------ ------------ ------------- -------------

* Intergovernmental Revenue 17,192,520 18,318,567 21,308,000 4,115,480 24

96



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





101-0000-341.30-10 Planning Fees 25,000 25,000 25,000 0 0

101-0000-341.40-20 Park District Phones 500 500 500 0 0

101-0000-341.40-30 MIDA Bond Fees 10,000 10,000 50,000 40,000 400

101-0000-342.10-00 Police Special Detail 55,000 55,000 80,000 25,000 45

101-0000-342.20-00 Other Police Charges 28,000 28,000 50,000 22,000 79

101-0000-342.30-00 Fire Inspection Fees 12,000 12,000 15,000 3,000 25

101-0000-342.31-00 Fire HazMat/OT Charges 16,000 16,000 16,000 0 0

101-0000-343.10-01 Line Transit Farebox 206,000 206,000 214,000 8,000 4

101-0000-343.10-02 Line Transit Pass Revenue 255,000 255,000 330,000 75,000 29

101-0000-343.10-03 Line Transit West Fargo 99,000 99,000 101,000 2,000 2

101-0000-343.10-04 Line Transit Advertising 80,000 80,000 100,000 20,000 25

101-0000-343.10-06 Line Transit NDSU 80,000 80,000 80,000 0 0

101-0000-343.20-01 Paratransit Fares 26,000 26,000 26,000 0 0

101-0000-343.20-02 Paratransit Coupon Books 130,000 130,000 130,000 0 0

101-0000-343.20-03 Paratransit Other Fees 500 500 3,000 2,500 500

101-0000-343.20-04 Paratransit-Moorhead 180,000 180,000 160,000 20,000- 11-

101-0000-343.20-05 Paratransit-West Fargo 120,000 120,000 125,000 5,000 4

101-0000-343.30-01 Moorhead MN Share Costs 80,000 80,000 80,000 0 0

101-0000-343.30-02 Concessions & Vending 5,000 5,000 5,000 0 0

101-0000-343.30-03 Farebox Cards 0 0 2,400 2,400 0

101-0000-343.31-01 Moorhead Share Costs 80% 420,000 420,000 420,000 0 0

101-0000-343.31-02 Moorhead Share Costs 50% 250,000 250,000 340,000 90,000 36

101-0000-343.41-01 Moorhead Share JARC Grant 15,000 15,000 15,000 0 0

101-0000-343.41-02 Moorhead Share NewFreedom 35,000 35,000 28,000 7,000- 20-

101-0000-344.30-00 Maps/Plans/Spec/Etc 15,000 15,000 10,000 5,000- 33-

101-0000-344.50-00 Right of Way Fees 150,000 150,000 150,000 0 0

101-0000-345.10-01 Family Planning Self Pay 330,000 330,000 330,000 0 0

101-0000-345.10-02 Nursing Self Pay 150,000 150,000 170,000 20,000 13

101-0000-345.10-04 Family Planning Medicaid 30,000 30,000 40,000 10,000 33

101-0000-345.10-05 Nursing Medicaid 150,000 150,000 170,000 20,000 13

101-0000-345.10-06 SPED Medicaid 70,000 70,000 80,000 10,000 14

101-0000-345.10-07 ND Health Tracks Medicaid 65,000 65,000 65,000 0 0

101-0000-345.10-08 Colposcopy 6,000 6,000 10,000 4,000 67

101-0000-345.10-09 Miscellaneous Health 20,000 20,000 20,000 0 0

101-0000-345.10-10 Health Maint - City 1,500 1,500 1,500 0 0

101-0000-345.10-12 Health Miscellaneous 16,000 16,000 16,000 0 0

101-0000-345.10-18 Family Planning - UND 9,000 9,000 9,000 0 0

101-0000-345.10-19 Family Planning-3rd Party 80,000 80,000 80,000 0 0

101-0000-345.10-23 Foreign Travel 65,000 65,000 70,000 5,000 8

101-0000-345.10-25 Server Training 0 0 30,000 30,000 0

101-0000-345.20-01 Cass County Contract 616,824 616,824 646,199 29,375 5

101-0000-345.20-02 Title 20 20,000 20,000 20,000 0 0

101-0000-345.20-03 Cass County Jail 300,966 300,966 327,112 26,146 9

101-0000-345.30-01 Water Testing (was pool) 110,000 110,000 150,000 40,000 36

97



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




BASIC 34 Charge For Services

101-0000-345.30-03 Septic Testing 10,000 10,000 10,000 0 0

101-0000-345.30-04 Environmental Charges 8,000 8,000 8,000 0 0

101-0000-345.30-05 County Contracts 8,000 8,000 8,000 0 0

101-0000-345.30-07 West Fargo Contract 75,000 75,000 83,000 8,000 11

101-0000-345.30-08 Lead Clearance Exams 4,000 4,000 4,000 0 0

101-0000-347.10-10 Rentals 250,000 250,000 250,000 0 0

101-0000-347.10-20 Beverage Sales 14,000 14,000 12,000 2,000- 14-

101-0000-347.10-21 Food Sales 146,000 146,000 138,000 8,000- 5-

101-0000-347.10-30 Percentage Fees 15,000 15,000 15,000 0 0

101-0000-347.10-40 Settlements 70,000 70,000 55,000 15,000- 21-

101-0000-347.10-50 Advertising 8,500 8,500 8,500 0 0

101-0000-348.05-00 Capital Project Admin. 7,264,000 7,264,000 7,000,000 264,000- 4-

101-0000-348.25-00 Overhead Cost Allocation 1,726,748 1,726,748 1,726,748 0 0

101-0000-348.30-05 Pension & Health Acctg. 50,000 50,000 50,000 0 0

101-0000-348.30-06 Tax Increment Admin. 80,000 80,000 80,000 0 0

101-0000-348.36-00 911 Dispatch Reimburse 120,000 120,000 120,000 0 0

101-0000-348.40-02 Utility Fund Mechanics 200,000 200,000 200,000 0 0

101-0000-348.50-00 Sewer Maintenance Service 350,000 350,000 350,000 0 0

101-0000-349.01-00 Assessor Charges for Svcs 800 800 800 0 0

101-0000-349.02-00 Street Charges for Svcs 15,000 15,000 15,000 0 0

101-0000-349.03-00 Fire Charges for Services 500 500 500 0 0

101-0000-349.05-00 IT Charge For Services 30,000 30,000 30,000 0 0

101-0000-349.20-01 Grant Admin Fees 100,000 100,000 0 100,000- 100-

101-0000-349.25-00 Finance / TIF Fees 25,000 25,000 24,507 493- 2-

------------ ------------ ------------ ------------- -------------

* Charge For Services 14,903,838 14,903,838 14,979,766 75,928 1

BASIC 35 Fines and Forfeits

101-0000-351.10-01 Municipal Court Fines 1,650,000 1,650,000 1,810,000 160,000 10

101-0000-351.10-02 Cass County Court Fines 42,000 42,000 42,000 0 0

101-0000-351.10-03 Victim / Witness Fees 15,000 15,000 15,000 0 0

101-0000-351.10-06 Victim Impact Panel Fees 31,000 31,000 35,000 4,000 13

101-0000-351.10-07 Court Copies/ Fees 5,500 5,500 5,500 0 0

101-0000-351.20-01 Library Fines 100,000 100,000 104,000 4,000 4

101-0000-351.30-01 Parking Tickets 840,000 840,000 840,000 0 0

101-0000-351.30-02 Tickets Collection Agency 15,000 15,000 15,000 0 0

101-0000-351.30-21 PT Revenue Sharing NDSU 170,000- 170,000- 170,000- 0 0

101-0000-351.30-22 PT Revenue Sharing School 4,500- 4,500- 4,500- 0 0

101-0000-351.30-23 PT Rev Sharing MayorComm 3,000- 3,000- 3,000- 0 0

101-0000-351.30-30 Parking Ticket Outsource 85,000- 85,000- 85,000- 0 0

101-0000-351.50-01 Automobile Impound 100,000 100,000 100,000 0 0

101-0000-351.80-01 TTIP Teen Tobacco 1,000 1,000 1,000 0 0

101-0000-351.80-02 Alcohol Compliance Fines 10,000 10,000 10,000 0 0

------------ ------------ ------------ ------------- -------------

* Fines and Forfeits 2,547,000 2,547,000 2,715,000 168,000 7

98



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





101-0000-360.10-00 Interest on Pooled Cash 100,000 100,000 100,000 0 0

101-0000-360.20-00 Interest on Deficit Funds 1,000,000 1,000,000 1,500,000 500,000 50

101-0000-361.18-00 Insurance Proceeds 100,000 100,000 100,000 0 0

101-0000-361.18-01 Transit Ins Proceeds 65,000 65,000 65,000 0 0

101-0000-361.21-04 Int Rate Payback/Residual 5,000 5,000 0 5,000- 100-

101-0000-361.60-00 Loans Repayments 5,000 5,000 0 5,000- 100-

101-0000-361.61-02 Street Misc Revenue 8,000 8,000 8,000 0 0

101-0000-361.61-03 Fire Misc Revenue 5,000 5,000 5,000 0 0

101-0000-361.61-04 Engineering Misc Revenue 15,000 15,000 15,000 0 0

101-0000-361.61-05 Planning Dept. 1,000 1,000 1,000 0 0

101-0000-361.61-06 Auditor Misc Revenue 3,000 3,000 3,000 0 0

101-0000-361.61-07 Traffic Engineering 7,000 7,000 7,000 0 0

101-0000-361.61-08 Library Misc Revenue 10,000 10,000 5,000 5,000- 50-

101-0000-361.61-11 Central Garage 15,000 15,000 15,000 0 0

101-0000-361.61-12 IS-Information Technology 3,000 3,000 3,000 0 0

101-0000-361.61-14 Police Department 2,500 2,500 2,500 0 0

101-0000-361.61-15 Buildings and Grounds 2,000 2,000 2,000 0 0

101-0000-361.61-16 City Commission 2,000 2,000 2,000 0 0

101-0000-361.61-17 Transit Service Fixed Rt 1,500 1,500 1,500 0 0

101-0000-361.61-21 Transit Maintce Facility 5,000 5,000 5,000 0 0

101-0000-361.85-00 Lease/Rental Payments 20,000 20,000 20,000 0 0

101-0000-361.85-10 Wireless Tower Rentals 120,000 120,000 125,000 5,000 4

101-0000-361.85-20 Bench Advertising 19,800 19,800 21,600 1,800 9

101-0000-361.99-00 Miscellaneous 60,682 60,682 60,197 485- 1-

101-0000-362.20-00 Sales of Fixed Assets 25,000 25,000 50,000 25,000 100

101-0000-365.10-01 Traffic Safety Donations 40,000 40,000 20,000 20,000- 50-

101-0000-365.60-00 Library Donations 0 0 15,435 15,435 0

------------ ------------ ------------ ------------- -------------

* Miscellaneous 1,640,482 1,640,482 2,152,232 511,750 31

BASIC 39 Transfers

101-0000-391.20-00 From Special Revenue 1,014,300 1,014,300 1,014,000 300- 0

101-0000-391.30-00 From Debt Service 1,000,000 1,000,000 1,022,000 22,000 2

101-0000-391.50-01 Water Gross Revenue 3,000,000 3,000,000 3,000,000 0 0

101-0000-391.50-02 Wastewater Gross Revenue 1,430,000 1,430,000 1,430,000 0 0

101-0000-391.50-03 Solid Waste Gross Revenue 2,300,000 2,300,000 2,300,000 0 0

101-0000-391.50-04 Airport 50,000 50,000 50,000 0 0

101-0000-391.50-06 FargoDome 50,000 50,000 50,000 0 0

101-0000-391.50-07 Vector Control 123,360 123,360 123,000 360- 0

101-0000-391.50-08 Street Lighting Fund 240,000 240,000 240,000 0 0

101-0000-391.50-20 Storm Sewer 300,000 300,000 300,000 0 0

101-0000-391.50-30 Forestry 87,000 87,000 87,000 0 0

101-0000-391.60-00 From Internal Service 0 350,239 0 0 0

------------ ------------ ------------ ------------- -------------

99



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




BASIC 39 Transfers

* Transfers 9,594,660 9,944,899 9,616,000 21,340 0

------------ ------------ ------------ ------------- -------------

** General Fund 69,921,000 71,397,286 75,665,000 5,744,000 8

------------ ------------ ------------ ------------- -------------

69,921,000 71,397,286 75,665,000 5,744,000 8

100

PREPARED 08/24/11, 07:13:24 BUDGET PREPARATION WORKSHEET

PROGRAM GM601L FOR FISCAL YEAR 2012

$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE

ORIGINAL ADJUSTED PROPOSED FROM 2011 FROM 2011

ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET ORIGINAL ORIGINAL


------------ ------------ ------------ ------------- -------------

* Salaries 37,398,335 36,904,338 38,834,436 1,436,101 4

------------ ------------ ------------ ------------- -------------

* Benefits 9,217,854 9,569,317 9,798,396 580,542 6

------------ ------------ ------------ ------------- -------------

* Other Services 7,279,477 8,126,461 7,962,912 683,435 9

------------ ------------ ------------ ------------- -------------

* Repairs & Maintenance 2,378,565 2,412,794 2,442,445 63,880 3

------------ ------------ ------------ ------------- -------------

* Rentals 373,533 373,533 370,081 3,452- 1-

------------ ------------ ------------ ------------- -------------

* Insurance 656,945 656,945 658,418 1,473 0

------------ ------------ ------------ ------------- -------------

* Communications 516,194 522,394 520,368 4,174 1

------------ ------------ ------------ ------------- -------------

* Advertising & Printing 238,345 256,345 243,745 5,400 2

------------ ------------ ------------ ------------- -------------

* Travel & Education 630,237 622,354 659,412 29,175 5

------------ ------------ ------------ ------------- -------------

* Energy 2,196,263 2,189,036 3,040,589 844,326 38

------------ ------------ ------------ ------------- -------------

* General Supplies 2,253,505 2,261,906 2,293,251 39,746 2

------------ ------------ ------------ ------------- -------------

* Major Supplies 70,000 70,000 65,000 5,000- 7-

------------ ------------ ------------ ------------- -------------

* Miscellaneous 670,383 669,609 729,583 59,200 9

------------ ------------ ------------ ------------- -------------

* Capital Outlay 4,597,300 5,521,386 6,085,300 1,488,000 32

------------ ------------ ------------ ------------- -------------

* Transfers 1,323,064 1,323,064 1,333,064 10,000 1

------------ ------------ ------------ ------------- -------------

101



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




** General Fund 69,800,000 71,479,482 75,037,000 5,237,000 8

------------ ------------ ------------ ------------- -------------

69,800,000 71,479,482 75,037,000 5,237,000 8

102



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Full Time Staff 34,833,559 34,333,559 36,061,797 1,228,238 4

------------ ------------ ------------ ------------- -------------

* Contracted Staff 393,865 393,865 565,947 172,082 44

------------ ------------ ------------ ------------- -------------

* Part Time W/ Benefits 1,705,609 1,721,272 1,751,050 45,441 3

------------ ------------ ------------ ------------- -------------

* PT Seasonal No Benefits 465,302 455,642 455,642 9,660- 2-

------------ ------------ ------------ ------------- -------------

* Employee Benefits 3,819,014 4,169,283 4,098,670 279,656 7

------------ ------------ ------------ ------------- -------------

* Employee Benefits 1,819,349 1,819,755 1,880,636 61,287 3

------------ ------------ ------------ ------------- -------------

* Pension Benefits 3,062,935 3,063,723 3,302,534 239,599 8

------------ ------------ ------------ ------------- -------------

* Workers Compensation 516,556 516,556 516,556 0 0

------------ ------------ ------------ ------------- -------------

* Life Insurance Benefit 400 400 400 0 0

------------ ------------ ------------ ------------- -------------

* Administrative/Official 5,000 5,000 5,000 0 0

------------ ------------ ------------ ------------- -------------

* Other Services 4,269,696 4,558,243 4,597,147 327,451 8

------------ ------------ ------------ ------------- -------------

* Technical Services 266,805 277,113 245,805 21,000- 8-

------------ ------------ ------------ ------------- -------------

* Other Services 2,245,396 2,794,525 2,603,980 358,584 16

------------ ------------ ------------ ------------- -------------

* Utility Services 24,200 23,200 20,600 3,600- 15-

------------ ------------ ------------ ------------- -------------

* Cleaning Services 467,980 467,980 489,980 22,000 5

------------ ------------ ------------ ------------- -------------

103



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




* Repair and Maintenance 2,378,565 2,412,794 2,442,445 63,880 3

------------ ------------ ------------ ------------- -------------

* Rentals 373,533 373,533 370,081 3,452- 1-

------------ ------------ ------------ ------------- -------------

* Insurance 656,945 656,945 658,418 1,473 0

------------ ------------ ------------ ------------- -------------

* Communications 516,194 522,394 520,368 4,174 1

------------ ------------ ------------ ------------- -------------

* Advertising 115,900 133,900 116,500 600 1

------------ ------------ ------------ ------------- -------------

* Printing & Publishing 122,445 122,445 127,245 4,800 4

------------ ------------ ------------ ------------- -------------

* In State Travel 115,716 113,216 113,936 1,780- 2-

------------ ------------ ------------ ------------- -------------

* Out of State Travel 147,844 147,844 142,744 5,100- 3-

------------ ------------ ------------ ------------- -------------

* Education 366,677 361,294 402,732 36,055 10

------------ ------------ ------------ ------------- -------------

* General Supplies 2,253,505 2,261,906 2,293,251 39,746 2

------------ ------------ ------------ ------------- -------------

* Energy 2,196,263 2,189,036 3,040,589 844,326 38

------------ ------------ ------------ ------------- -------------

* Concession Supplies 70,000 70,000 65,000 5,000- 7-

------------ ------------ ------------ ------------- -------------

* Clothing 182,222 182,222 187,922 5,700 3

------------ ------------ ------------ ------------- -------------

* Chem/Salt/Gravel/Ashpalt 269,500 269,500 269,500 0 0

------------ ------------ ------------ ------------- -------------

* Miscellaneous 218,661 217,887 272,161 53,500 24

------------ ------------ ------------ ------------- -------------

* Infrastructure 0 68,000 0 0 0

104



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Capital Outlay 1,205,300 1,823,735 1,175,300 30,000- 2-

------------ ------------ ------------ ------------- -------------

* ITSC/Capital 450,000 547,267 500,000 50,000 11

------------ ------------ ------------ ------------- -------------

* General Capital Outlay 2,942,000 3,082,384 4,410,000 1,468,000 50

------------ ------------ ------------ ------------- -------------

* Transfer To Other Funds 1,323,064 1,323,064 1,333,064 10,000 1

------------ ------------ ------------ ------------- -------------

** General Fund 69,800,000 71,479,482 75,037,000 5,237,000 8

------------ ------------ ------------ ------------- -------------

69,800,000 71,479,482 75,037,000 5,237,000 8

105

BUDGET PREPARATION WORKSHEET


$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE


ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET ORIGINAL ORIGINAL


DEPT 05 Administration

DIV 10 City Administrator

101-0510-403.11-00 Full Time Staff 151,281 151,281 154,921 3,640 2

101-0510-403.11-02 Full Time Banked Sick 4,538 4,538 4,054 484- 11-

101-0510-403.12-00 Contracted Wages 36,682 36,682 0 36,682- 100-

101-0510-403.20-01 Health Insurance 9,012 9,913 9,113 101 1

101-0510-403.20-03 Dental Insurance 359 359 359 0 0

101-0510-403.20-04 Long Term Disability 301 301 309 8 3

101-0510-403.20-05 Auto Allowance 900 900 900 0 0

101-0510-403.21-01 FICA 6.2% 11,991 11,991 9,912 2,079- 17-

101-0510-403.21-02 Medicare 1.45% 2,804 2,804 2,318 486- 17-

101-0510-403.22-04 NDPERS 5.26% 7,957 7,957 9,698 1,741 22

101-0510-403.22-05 NDPERS & City Pension 1,331 1,331 1,363 32 2

101-0510-403.34-15 Computer Services 200 200 200 0 0

101-0510-403.38-99 Other Services 4,196 4,196 0 4,196- 100-

101-0510-403.43-20 General Equipment Repair 300 300 300 0 0

101-0510-403.43-21 Computer Equipment Repair 200 200 200 0 0

101-0510-403.52-30 General Liability 770 770 770 0 0

101-0510-403.53-20 Cellular Phone Service 600 600 600 0 0

101-0510-403.53-60 Other Communications 200 200 200 0 0

101-0510-403.55-10 Custom Printed Forms 300 300 300 0 0

101-0510-403.55-20 Duplication and Copies 200 200 200 0 0

101-0510-403.55-30 Printing / Binding / Rep. 1,400 1,400 1,400 0 0

101-0510-403.56-60 In State Travel Expenses 2,700 2,700 2,700 0 0

101-0510-403.57-60 Out of State Travel Exp 3,650 3,650 3,650 0 0

101-0510-403.59-10 Due & Membership Instate 200 200 200 0 0

101-0510-403.59-11 Dues/Membership Outstate 1,000 1,000 1,000 0 0

101-0510-403.59-20 Seminar & Conf. Instate 400 400 400 0 0

101-0510-403.59-21 Seminar & Conf. Outstate 950 950 950 0 0

101-0510-403.59-30 Reference Materials 650 650 650 0 0

101-0510-403.61-10 Office Supplies 5,000 5,000 5,000 0 0

101-0510-403.61-50 Postage 100 100 100 0 0

101-0510-403.68-10 Miscellaneous 1,050 1,050 1,050 0 0

------------ ------------ ------------ ------------- -------------

* City Administrator 251,222 252,123 212,817 38,405- 15-

DIV 15 Human Resources

101-0515-405.11-00 Full Time Staff 356,560 356,560 372,001 15,441 4

101-0515-405.11-01 Full Time - Overtime 3,619 3,619 3,619 0 0

101-0515-405.14-00 PT Seasonal No Benefits 2,233 2,233 2,233 0 0

101-0515-405.20-01 Health Insurance 34,050 37,457 50,071 16,021 47

101-0515-405.20-03 Dental Insurance 2,151 2,151 2,151 0 0


101-0515-405.20-05 Auto Allowance 900 900 900 0 0

101-0515-405.21-01 FICA 6.2% 22,566 22,566 22,817 251 1

106



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 15 Human Resources

101-0515-405.21-02 Medicare 1.45% 5,277 5,277 5,336 59 1

101-0515-405.22-01 City Pension 5.5% 6,667 6,667 2,920 3,747- 56-

101-0515-405.22-04 NDPERS 5.26% 12,910 12,910 20,241 7,331 57

101-0515-405.22-05 NDPERS/City Pension .88% 1,342 1,342 1,450 108 8

101-0515-405.33-50 Doctors 50,760 50,760 50,760 0 0

101-0515-405.33-68 Drug Testing 16,000 16,000 16,000 0 0

101-0515-405.33-69 Employee Assistance Prog. 23,600 23,600 26,000 2,400 10

101-0515-405.33-82 Investigations 6,500 6,500 7,000 500 8

101-0515-405.34-25 Flex Benefit Plan Admin 15,500 15,500 16,500 1,000 6

101-0515-405.38-99 Other Services 18,800 22,584 19,000 200 1

101-0515-405.44-30 Operating Leases 9,506 9,506 9,506 0 0

101-0515-405.52-30 General Liability 2,300 2,300 2,300 0 0

101-0515-405.53-10 Regular Phone Service 100 100 100 0 0

101-0515-405.53-20 Cellular Phone Service 1,440 1,440 2,050 610 42

101-0515-405.54-30 Recruitment 18,000 18,000 18,000 0 0

101-0515-405.55-10 Custom Printed Forms 2,000 2,000 2,000 0 0

101-0515-405.56-50 Mileage Reimbursements 0 0 500 500 0

101-0515-405.56-60 In State Travel Expenses 1,500 1,500 1,000 500- 33-



101-0515-405.59-11 Dues/Membership Outstate 900 900 900 0 0

101-0515-405.59-20 Seminar & Conf. Instate 1,000 1,000 1,000 0 0

101-0515-405.59-21 Seminar & Conf. Outstate 2,000 2,000 2,000 0 0

101-0515-405.59-30 Reference Materials 2,500 2,500 3,500 1,000 40

101-0515-405.59-40 Tuition Reimbursement 26,500 26,500 26,500 0 0

101-0515-405.59-50 Training 1,800 1,800 1,800 0 0

101-0515-405.61-10 Office Supplies 5,477 5,477 5,477 0 0

101-0515-405.61-50 Postage 500 500 500 0 0

101-0515-405.68-50 Safety Compliance 25,000 25,000 25,000 0 0

101-0515-405.68-80 Employee Recognition 1,300 1,300 1,300 0 0

------------ ------------ ------------ ------------- -------------

* Human Resources 686,592 693,783 727,797 41,205 6

DIV 20 IS

101-0520-409.11-00 Full Time Staff 970,226 1,129,490 1,176,371 206,145 21


101-0520-409.11-02 Full Time Banked Sick 1,635 1,635 2,301 666 41




101-0520-409.20-04 Long Term Disability 1,938 2,255 2,349 411 21

101-0520-409.20-05 Auto Allowance 900 900 900 0 0

101-0520-409.21-01 FICA 6.2% 61,266 71,141 72,439 11,173 18

107



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 20 IS

101-0520-409.21-02 Medicare 1.45% 14,329 16,638 16,941 2,612 18

101-0520-409.22-01 City Pension 5.5% 3,262 3,262 3,433 171 5

101-0520-409.22-04 NDPERS Pension 5.12% 48,174 56,551 70,059 21,885 45

101-0520-409.22-05 NDPERS/City Pension .88% 5,906 7,307 7,371 1,465 25

101-0520-409.34-05 Electricians 2,000 2,000 2,000 0 0

101-0520-409.34-10 Communications 1,000 1,000 1,000 0 0

101-0520-409.34-15 Computer Services 5,000 12,000 5,000 0 0

101-0520-409.43-21 Computer Equipment Repair 6,179 6,179 6,179 0 0

101-0520-409.43-50 Maintenance Service Cont. 367,000 371,649 395,000 28,000 8

101-0520-409.44-20 Equipment & Vehicle Rent 1,000 1,000 1,000 0 0

101-0520-409.52-20 Automobile Liability 770 770 770 0 0




101-0520-409.53-60 Other Communications 81,760 81,760 81,760 0 0





101-0520-409.59-30 Reference Materials 1,200 1,200 1,200 0 0

101-0520-409.61-10 Office Supplies 11,000 11,000 11,000 0 0

101-0520-409.61-40 General Supplies 8,000 8,000 8,000 0 0

101-0520-409.62-10 Gasoline 1,040 1,040 1,699 659 63

101-0520-409.68-10 Miscellaneous 3,800 3,800 3,800 0 0

101-0520-409.68-50 Safety Compliance 750 750 750 0 0

------------ ------------ ------------ ------------- -------------

* IS 1,758,395 1,982,006 2,055,332 296,937 17

DIV 25 Public Information

101-0525-403.11-00 Full Time Staff 52,886 52,886 56,347 3,461 7





101-0525-403.21-01 FICA 6.2% 4,395 4,395 4,429 34 1

101-0525-403.21-02 Medicare 1.45% 1,028 1,028 1,036 8 1

101-0525-403.22-04 NDPERS 5.26% 2,782 2,782 3,527 745 27

101-0525-403.34-20 Marketing / Public Relat. 1,500 1,500 1,500 0 0

101-0525-403.38-88 Programming 0 800 0 0 0


101-0525-403.55-30 Printing / Binding / Rep. 450 450 450 0 0

101-0525-403.56-60 In State Travel Expenses 200 200 200 0 0


108



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 25 Public Information





101-0525-403.61-10 Office Supplies 800 800 800 0 0

101-0525-403.68-10 Miscellaneous 15,000 14,200 15,000 0 0

------------ ------------ ------------ ------------- -------------

* Public Information 111,058 111,959 115,414 4,356 4

DIV 30 City Attorney

101-0530-403.33-25 Legal Services 455,500 455,500 580,000 124,500 27

------------ ------------ ------------ ------------- -------------

* City Attorney 455,500 455,500 580,000 124,500 27

DIV 31 City Prosecution

101-0531-403.33-25 Legal Services 312,000 312,000 326,500 14,500 5


------------ ------------ ------------ ------------- -------------

* City Prosecution 312,770 312,770 327,270 14,500 5

------------ ------------ ------------ ------------- -------------

** Administration 3,575,537 3,808,141 4,018,630 443,093 12

DEPT 10 Finance Department

DIV 10 City Auditor

101-1010-405.11-00 Full Time Staff 994,273 994,273 1,044,606 50,333 5


101-1010-405.13-00 Part Time W/ Benefits 36,547 21,547 40,700 4,153 11





101-1010-405.20-05 Auto Allowance 900 900 900 0 0

101-1010-405.21-01 FICA 6.2% 64,814 64,814 67,248 2,434 4

101-1010-405.21-02 Medicare 1.45% 15,157 15,157 15,727 570 4

101-1010-405.22-01 City Pension 5.5% 11,151 11,151 8,930 2,221- 20-

101-1010-405.22-04 NDPERS 5.26% 44,446 44,446 58,623 14,177 32


101-1010-405.33-35 Gaming Control Services 63,000 63,000 63,000 0 0

101-1010-405.33-94 SAC Hearings/ Committee 3,000 3,000 2,000 1,000- 33-

101-1010-405.33-95 Records Mgmt Service 6,000 6,000 6,066 66 1

109



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 10 City Auditor

101-1010-405.43-20 General Equipment Repair 900 900 0 900- 100-

101-1010-405.43-50 Maintenance Service Cont. 2,500 2,500 1,500 1,000- 40-



101-1010-405.54-20 Assessment Publications 5,000 5,000 3,000 2,000- 40-

101-1010-405.55-10 Custom Printed Forms 5,500 5,500 8,500 3,000 55

101-1010-405.55-20 Duplication and Copies 1,000 1,000 2,500 1,500 150







101-1010-405.59-21 Seminar & Conf. Outstate 0 0 3,000 3,000 0

101-1010-405.59-30 Reference Materials 1,500 1,500 1,000 500- 33-

101-1010-405.61-10 Office Supplies 18,000 18,000 18,000 0 0

101-1010-405.61-50 Postage 400 400 400 0 0

101-1010-405.68-10 Miscellaneous 1,000 1,000 1,000 0 0

------------ ------------ ------------ ------------- -------------

* City Auditor 1,411,611 1,405,628 1,490,397 78,786 6

DIV 25 Municipal Court

101-1025-402.11-00 Full Time Staff 333,582 333,582 370,945 37,363 11





101-1025-402.21-01 FICA 6.2% 20,811 20,811 22,969 2,158 10

101-1025-402.21-02 Medicare 1.45% 4,867 4,867 5,372 505 10

101-1025-402.22-01 City Pension 5.5% 3,584 3,584 4,116 532 15

101-1025-402.22-04 NDPERS Pension 14,405 14,405 18,927 4,522 31


101-1025-402.33-26 Court Judges 11,000 11,000 36,000 25,000 227

101-1025-402.33-27 Indigent Defense 95,000 95,000 95,000 0 0

101-1025-402.33-28 Witness Fees 3,500 3,500 3,500 0 0

101-1025-402.33-29 Interpreters 2,000 2,000 2,000 0 0

101-1025-402.33-80 Security Services 56,164 56,164 56,164 0 0

101-1025-402.33-95 Records Mgmt Service 700 700 700 0 0


101-1025-402.38-99 Other Services 0 0 3,200 3,200 0

101-1025-402.41-05 Water and Sewer 0 0 1,400 1,400 0



110



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 25 Municipal Court

101-1025-402.43-50 Maintenance Service Cont. 3,000 3,000 3,200 200 7

101-1025-402.44-10 Land and Building Rents 30,000 30,000 30,000 0 0




101-1025-402.53-60 Other Communications 900 900 1,035 135 15







101-1025-402.61-10 Office Supplies 4,600 4,600 4,600 0 0

101-1025-402.61-50 Postage 400 400 400 0 0

101-1025-402.62-50 Natural Gas 17,821 17,821 17,821 0 0

101-1025-402.62-51 Electricity 10,177 10,177 10,177 0 0

101-1025-402.68-10 Miscellaneous 3,100 3,100 3,100 0 0

------------ ------------ ------------ ------------- -------------

* Municipal Court 673,440 676,847 760,570 87,130 13

DIV 26 Incarceration

101-1026-413.33-50 Doctors 1,000 1,000 1,000 0 0

101-1026-413.33-65 Lab & XRay Service 500 500 500 0 0

101-1026-413.38-52 Prisoner Care -Centre Inc 125,000 125,000 125,000 0 0

101-1026-413.38-53 Prisoner Care - Cass Jail 660,000 660,000 660,000 0 0

101-1026-413.61-21 Pharmacy / Drugs 5,000 5,000 5,000 0 0

------------ ------------ ------------ ------------- -------------

* Incarceration 791,500 791,500 791,500 0 0

DIV 30 City Assessor

101-1030-405.11-00 Full Time Staff 601,237 601,237 663,217 61,980 10



101-1030-405.13-00 Part Time W/ Benefits 0 15,000 0 0 0





101-1030-405.21-01 FICA 6.2% 39,332 39,332 41,545 2,213 6

101-1030-405.21-02 Medicare 1.45% 9,199 9,199 9,716 517 6

101-1030-405.22-01 City Pension 5.5% 17,198 17,198 18,211 1,013 6

101-1030-405.22-04 NDPERS 5.26% 16,548 16,548 22,517 5,969 36

111



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 30 City Assessor


101-1030-405.33-70 Temp. Clerical 1,000 1,000 1,000 0 0


101-1030-405.38-99 Other Services 1,040 1,040 1,040 0 0

101-1030-405.42-05 Custodial Services 5,280 5,280 5,280 0 0

101-1030-405.43-20 General Equipment Repair 1,600 1,600 1,600 0 0





101-1030-405.52-20 Automobile Liability 1,535 1,535 1,535 0 0







101-1030-405.56-50 Mileage Reimbursements 3,500 3,500 3,500 0 0



101-1030-405.59-10 Due & Membership Instate 1,700 1,700 1,700 0 0





101-1030-405.61-10 Office Supplies 4,000 4,000 4,000 0 0


101-1030-405.61-50 Postage 2,500 2,500 2,500 0 0

101-1030-405.62-10 Gasoline 2,163 2,163 3,064 901 42

101-1030-405.68-10 Miscellaneous 600 600 600 0 0


------------ ------------ ------------ ------------- -------------

* City Assessor 897,041 919,454 973,803 76,762 9

DIV 40 General Support

101-1040-405.38-99 Other Services 3,910 3,910 3,910 0 0

101-1040-501.33-34 Grant Payment 50,000 50,000 50,000 0 0

101-1040-505.11-00 Full Time Staff 500,000 0 0 500,000- 100-


101-1040-505.11-03 Overtime - Truck Regulate 0 0 5,000 5,000 0

101-1040-505.21-01 FICA 6.2% 2,326 2,326 2,326 0 0

101-1040-505.21-02 Medicare 1.45% 544 544 544 0 0

101-1040-505.25-00 Workers Compensation 486,556 486,556 486,556 0 0

112



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 40 General Support

101-1040-505.33-20 Accounting Services 56,450 56,450 56,450 0 0

101-1040-505.33-23 Investment Mgmnt Fees 83,003 83,003 83,003 0 0


101-1040-505.34-30 Payroll Services 2,600 2,600 2,600 0 0

101-1040-505.34-35 Banking Services 60,000 60,000 50,000 10,000- 17-

101-1040-505.34-36 Credit Card Fees 60,000 60,000 50,000 10,000- 17-

101-1040-505.38-30 Automobile Impounding 30,000 30,000 30,000 0 0

101-1040-505.38-35 Animal Impounding 125,000 125,000 130,000 5,000 4

101-1040-505.38-99 Other Services 0 0 20,000 20,000 0


101-1040-505.52-10 Property Insurance 98,415 98,415 98,415 0 0



101-1040-505.53-10 Regular Phone Service 65,000 65,000 65,000 0 0

101-1040-505.54-10 Legal Publications 23,000 23,000 25,000 2,000 9


101-1040-505.55-20 Duplication and Copies 5,000 5,000 5,000 0 0


101-1040-505.61-10 Office Supplies 15,000 15,000 15,000 0 0

101-1040-505.61-50 Postage 85,000 85,000 85,000 0 0

101-1040-505.68-11 Weight Restr. Expenses 10,000 10,000 60,200 50,200 502

------------ ------------ ------------ ------------- -------------

* General Support 1,831,340 1,331,340 1,385,540 445,800- 24-

DIV 50 Buildings & Grounds

101-1050-409.11-00 Full Time Staff 290,980 290,980 306,986 16,006 6

101-1050-409.11-01 Full Time - Overtime 790 790 790 0 0






101-1050-409.21-01 FICA 6.2% 19,209 19,209 19,927 718 4

101-1050-409.21-02 Medicare 1.45% 4,492 4,492 4,660 168 4

101-1050-409.22-01 City Pension 5.5% 10,772 10,772 11,392 620 6

101-1050-409.22-04 NDPERS Pension 5.12% 5,863 5,863 5,461 402- 7-

101-1050-409.33-71 Temp. Other Personnel 10,000 10,000 10,000 0 0

101-1050-409.34-05 Electricians 5,000 5,000 15,000 10,000 200

101-1050-409.38-01 Air Quality Testing 500 500 500 0 0

101-1050-409.38-26 Pest Control 0 0 3,500 3,500 0

101-1050-409.38-99 Other Services 500 500 500 0 0


101-1050-409.42-06 Cleaning Service Contract 281,650 281,650 295,650 14,000 5

113



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 50 Buildings & Grounds

101-1050-409.42-10 Grounds Maint. Services 18,400 18,400 18,400 0 0

101-1050-409.42-20 Snow Clearing 7,100 7,100 7,100 0 0

101-1050-409.42-21 Snow Hauling 2,000 2,000 2,000 0 0

101-1050-409.43-10 Building Repairs 152,878 152,878 168,178 15,300 10

101-1050-409.43-11 Painting/ Carpet/etc 10,000 10,000 10,000 0 0



101-1050-409.43-90 Other Repairs 6,075 6,075 6,075 0 0







101-1050-409.61-45 Janitorial Supplies 39,675 39,675 39,675 0 0

101-1050-409.62-10 Gasoline 1,593 1,593 2,313 720 45

101-1050-409.62-50 Natural Gas 48,292 48,292 48,292 0 0

101-1050-409.62-51 Electricity 133,090 133,090 133,090 0 0

101-1050-409.68-10 Miscellaneous 1,000 1,000 1,000 0 0


------------ ------------ ------------ ------------- -------------

* Buildings & Grounds 1,219,044 1,224,052 1,282,007 62,963 5

------------ ------------ ------------ ------------- -------------

** Finance Department 6,823,976 6,348,821 6,683,817 140,159- 2-

DEPT 20 Planning & Development

DIV 10 Planning Office

101-2010-409.11-00 Full Time Staff 552,654 552,654 612,189 59,535 11


101-2010-409.12-00 Contracted Staff 0 0 13,260 13,260 0




101-2010-409.20-05 Auto Allowance 900 900 900 0 0

101-2010-409.21-01 FICA 6.2% 34,553 34,553 38,552 3,999 12

101-2010-409.21-02 Medicare 1.45% 8,081 8,081 9,016 935 12

101-2010-409.22-01 City Pension 5.5% 0 0 799 799 0

101-2010-409.22-04 NDPERS Pension 5.12% 29,070 29,070 38,319 9,249 32

101-2010-409.22-05 NDPERS/City Pension .88% 4,863 4,863 4,460 403- 8-

101-2010-409.33-15 Planning Services 50,000 88,000 50,000 0 0

101-2010-409.33-16 Historical Grant Costs 4,000 4,000 4,000 0 0

101-2010-409.33-22 Human Relations 6,000 8,000 16,000 10,000 167

114



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 10 Planning Office

101-2010-409.38-99 Other Services 200 200 10,200 10,000 5,000




101-2010-409.54-10 Legal Publications 300 300 300 0 0











101-2010-409.61-10 Office Supplies 1,000 1,000 1,000 0 0

101-2010-409.61-40 General Supplies 500 500 500 0 0

101-2010-409.61-50 Postage 1,500 1,500 1,500 0 0

101-2010-409.62-10 Gasoline 299 299 437 138 46

101-2010-409.68-10 Miscellaneous 1,000 1,000 1,000 0 0

------------ ------------ ------------ ------------- -------------

* Planning Office 778,686 823,343 901,298 122,612 16

DIV 40 Inspections

101-2040-414.11-00 Full Time Staff 1,102,269 1,102,269 1,126,368 24,099 2


101-2040-414.11-02 Full Time Banked Sick 9,965 9,965 11,128 1,163 12





101-2040-414.21-01 FICA 6.2% 71,096 71,096 71,995 899 1

101-2040-414.21-02 Medicare 1.45% 16,628 16,628 16,837 209 1

101-2040-414.22-01 City Pension 5.5% 41,087 41,087 35,083 6,004- 15-

101-2040-414.22-04 NDPERS Pension 21,960 21,960 33,907 11,947 54


101-2040-414.33-70 Temp. Clerical 2,500 2,500 2,500 0 0

101-2040-414.33-95 Records Mgmt Service 2,650 2,650 3,650 1,000 38


101-2040-414.44-30 Operating Leases 6,000 6,000 4,000 2,000- 33-




115



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 40 Inspections







101-2040-414.59-21 Seminar & Conf. Outstate 4,500 4,500 5,500 1,000 22


101-2040-414.61-10 Office Supplies 5,600 5,600 5,600 0 0


101-2040-414.62-10 Gasoline 19,746 19,746 25,880 6,134 31

101-2040-414.64-10 Uniforms / Clothing 2,500 2,500 2,500 0 0

------------ ------------ ------------ ------------- -------------

* Inspections 1,513,354 1,524,975 1,553,794 40,440 3

DIV 61 Transit Service Fixed Rt

101-2061-491.11-00 Full Time Staff 144,877 144,877 152,737 7,860 5






101-2061-491.21-01 FICA 6.2% 9,106 9,106 9,856 750 8

101-2061-491.21-02 Medicare 1.45% 2,130 2,130 2,305 175 8

101-2061-491.22-01 City Pension 5.5% 2,523 2,523 3,043 520 21

101-2061-491.22-04 NDPERS Pension 5.12% 5,409 5,409 6,801 1,392 26

101-2061-491.22-05 NDPERS/City Pension .88% 905 905 956 51 6

101-2061-491.31-10 Advertising Services 5,000 5,000 5,000 0 0


101-2061-491.33-86 Bus Driver Services 1,452,315 1,452,315 1,620,571 168,256 12


101-2061-491.34-35 Banking Services 2,400 2,400 2,400 0 0

101-2061-491.38-99 Other Services 15,000 15,000 15,000 0 0

101-2061-491.42-06 Cleaning Service Contract 22,000 22,000 22,000 0 0

101-2061-491.42-20 Snow Clearing 4,000 4,000 5,000 1,000 25

101-2061-491.43-20 General Equipment Repair 1,200 1,200 2,200 1,000 83








116



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 61 Transit Service Fixed Rt








101-2061-491.61-50 Postage 300 300 300 0 0

101-2061-491.62-50 Natural Gas 612 612 0 612- 100-

101-2061-491.62-51 Electricity 1,800 1,800 1,800 0 0

101-2061-491.68-10 Miscellaneous 1,000 1,000 1,000 0 0

------------ ------------ ------------ ------------- -------------

* Transit Service Fixed Rt 1,942,205 1,943,707 2,130,592 188,387 10

DIV 62 Paratransit Service

101-2062-491.11-00 Full Time Staff 79,180 79,180 81,522 2,342 3


101-2062-491.13-00 Part Time W/ Benefits 0 0 14,664 14,664 0


101-2062-491.20-03 Dental Insurance 717 717 1,076 359 50


101-2062-491.21-01 FICA 6.2% 5,056 5,056 5,933 877 17

101-2062-491.21-02 Medicare 1.45% 1,182 1,182 1,388 206 17

101-2062-491.22-04 NDPERS Pension 5.12% 4,165 4,165 6,021 1,856 45


101-2062-491.33-86 Bus Driver Services 728,307 728,307 718,307 10,000- 1-

101-2062-491.38-99 Other Services 32,000 32,000 34,000 2,000 6





101-2062-491.57-60 Out of State Travel Exp 500 500 500 0 0


101-2062-491.61-50 Postage 1,800 1,800 1,800 0 0

101-2062-491.68-10 Miscellaneous 1,000 1,000 1,000 0 0

------------ ------------ ------------ ------------- -------------

* Paratransit Service 920,536 921,839 942,588 22,052 2

DIV 63 Ground Transport Terminal


101-2063-491.33-88 Dispatch Services 109,797 109,797 106,797 3,000- 3-

101-2063-491.41-05 Water and Sewer 2,000 2,000 2,000 0 0

117



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 63 Ground Transport Terminal

101-2063-491.42-05 Custodial Services 30,000 30,000 34,000 4,000 13

101-2063-491.42-10 Grounds Maint. Services 2,000 2,000 3,000 1,000 50

101-2063-491.42-15 Garbage Pickup 700 700 700 0 0

101-2063-491.42-20 Snow Clearing 5,200 5,200 5,200 0 0

101-2063-491.43-10 Building Repairs 9,000 9,000 9,000 0 0



101-2063-491.43-90 Repairs Other 1,000 1,000 1,000 0 0



101-2063-491.61-10 Office Supplies 1,000 1,000 1,000 0 0

101-2063-491.61-15 Farebox Cards 0 0 8,000 8,000 0


101-2063-491.62-50 Natural Gas 7,808 7,808 7,808 0 0

101-2063-491.62-51 Electricity 16,201 16,201 16,201 0 0

101-2063-491.64-10 Uniforms / Clothing 500 500 500 0 0

101-2063-491.68-10 Miscellaneous 1,000 1,026 1,000 0 0

------------ ------------ ------------ ------------- -------------

* Ground Transport Terminal 221,006 221,032 231,006 10,000 5

DIV 64 Transit Planning

101-2064-491.11-00 Full Time Staff 25,332 25,332 26,786 1,454 6




101-2064-491.21-01 FICA 6.2% 1,571 1,571 1,633 62 4

101-2064-491.21-02 Medicare 1.45% 367 367 382 15 4

101-2064-491.22-04 NDPERS Pension 5.12% 1,333 1,333 1,677 344 26


101-2064-491.33-15 Planning Services 10,000 10,000 10,000 0 0

------------ ------------ ------------ ------------- -------------

* Transit Planning 41,059 41,260 43,200 2,141 5

DIV 68 Transit Maint. Org. (TMO)

101-2068-491.11-00 Full Time Staff 56,661 56,661 59,850 3,189 6

101-2068-491.13-00 Part Time W/ Benefits 17,603 17,603 0 17,603- 100-


101-2068-491.20-03 Dental Insurance 538 538 359 179- 33-

101-2068-491.20-04 Long Term Disability 148 148 120 28- 19-

101-2068-491.21-01 FICA 6.2% 4,604 4,604 3,711 893- 19-

101-2068-491.21-02 Medicare 1.45% 1,077 1,077 868 209- 19-

101-2068-491.22-04 NDPERS Pension 5.12% 3,906 3,906 3,747 159- 4-

118



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 68 Transit Maint. Org. (TMO)


101-2068-491.33-84 Bus Driver Svc - RTE #23 0 0 200,000 200,000 0

101-2068-491.33-86 Bus Driver Services 212,000 212,000 10,000 202,000- 95-

101-2068-491.33-88 Dispatch Services 82,000 82,000 85,000 3,000 4


101-2068-491.38-99 Other Services 20,000 20,000 70,000 50,000 250


101-2068-491.54-11 Marketing 4,500 4,500 4,500 0 0





101-2068-491.61-50 Postage 500 500 500 0 0

------------ ------------ ------------ ------------- -------------

* Transit Maint. Org. (TMO) 416,013 416,414 451,658 35,645 9

DIV 69 Transit Maintce Facility

101-2069-491.11-00 Full Time Staff 447,625 447,625 475,500 27,875 6







101-2069-491.20-04 Long Term Disability 939 939 1,002 63 7

101-2069-491.21-01 FICA 6.2% 31,007 31,007 32,708 1,701 5

101-2069-491.21-02 Medicare 1.45% 7,252 7,252 7,649 397 5

101-2069-491.22-01 City Pension 5.5% 9,425 9,425 8,907 518- 6-

101-2069-491.22-04 NDPERS Pension 5.12% 17,363 17,363 22,302 4,939 28


101-2069-491.34-15 Computer Services 0 3,308 0 0 0

101-2069-491.38-99 Other Services 500 500 500 0 0

101-2069-491.41-05 Water and Sewer 12,000 12,000 12,000 0 0


101-2069-491.42-15 Garbage Pickup 3,600 3,600 3,600 0 0

101-2069-491.43-05 Freight Cost 2,000 2,000 2,000 0 0



101-2069-491.43-25 Bus Repairs / Parts 518,935 524,385 500,000 18,935- 4-

101-2069-491.43-30 Outside Mechanic Svc 225,000 225,000 225,000 0 0




119



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 69 Transit Maintce Facility










101-2069-491.61-10 Office Supplies 8,000 8,000 10,000 2,000 25

101-2069-491.61-30 Vehicle Repair Supplies 15,000 15,000 15,000 0 0


101-2069-491.61-41 Small Tools 8,000 8,000 8,000 0 0

101-2069-491.61-45 Janitorial Supplies 2,000 2,000 3,000 1,000 50

101-2069-491.61-50 Postage 1,000 1,000 1,000 0 0

101-2069-491.62-10 Gasoline 5,124 5,124 8,124 3,000 59

101-2069-491.62-11 Diesel Fuel 727,591 727,591 1,117,680 390,089 54

101-2069-491.62-12 Other Fuels 1,000 1,000 1,000 0 0

101-2069-491.62-50 Natural Gas 20,985 20,985 20,985 0 0

101-2069-491.62-51 Electricity 35,594 35,594 35,594 0 0

101-2069-491.62-52 Propane 200 200 200 0 0


101-2069-491.68-10 Miscellaneous 1,000 1,000 1,000 0 0


------------ ------------ ------------ ------------- -------------

* Transit Maintce Facility 2,309,524 2,324,392 2,730,985 421,461 18

------------ ------------ ------------ ------------- -------------

** Planning & Development 8,142,383 8,216,962 8,985,121 842,738 10

DEPT 30 Public Works

DIV 15 City Engineering

101-3015-422.11-00 Full Time Staff 2,138,023 1,978,759 2,115,425 22,598- 1-




101-3015-422.13-01 PT W/ Benefits - Overtime 600 600 600 0 0


101-3015-422.14-01 PartTime Seasonal OT 30,000 30,000 30,000 0 0

101-3015-422.20-01 Health Insurance 188,343 187,358 184,914 3,429- 2-

101-3015-422.20-03 Dental Insurance 12,468 11,392 11,392 1,076- 9-

101-3015-422.20-04 Long Term Disability 4,341 4,024 4,296 45- 1-

101-3015-422.20-05 Auto Allowance 900 900 900 0 0

120



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 15 City Engineering

101-3015-422.21-01 FICA 6.2% 157,114 147,239 153,949 3,165- 2-

101-3015-422.21-02 Medicare 1.45% 36,744 34,435 36,003 741- 2-

101-3015-422.22-01 City Pension 5.5% 48,164 48,164 50,757 2,593 5

101-3015-422.22-04 NDPERS Pension 72,721 64,344 82,498 9,777 13

101-3015-422.22-05 NDPERS & City Pension 9,074 7,673 8,174 900- 10-

101-3015-422.33-05 Engineering Services 2,500 2,500 2,500 0 0

101-3015-422.38-21 Locator Services 38,120 38,120 43,000 4,880 13




101-3015-422.43-90 Other Repairs 300 300 300 0 0




101-3015-422.53-20 Cellular Phone Service 21,920 21,920 24,420 2,500 11




101-3015-422.56-50 Mileage Reimbursements 1,000 1,000 500 500- 50-

101-3015-422.56-60 In State Travel Expenses 1,000 1,000 2,420 1,420 142

101-3015-422.57-50 Mileage Reimbursements 500 500 400 100- 20-


101-3015-422.59-10 Due & Membership Instate 335 335 1,100 765 228





101-3015-422.61-10 Office Supplies 14,000 14,000 15,500 1,500 11

101-3015-422.61-40 General Supplies 20,000 20,000 21,000 1,000 5

101-3015-422.61-50 Postage 250 250 250 0 0

101-3015-422.62-10 Gasoline 36,363 36,363 48,675 12,312 34

101-3015-422.68-10 Miscellaneous 500 500 500 0 0

101-3015-422.68-50 Safety Compliance 2,500 2,500 4,700 2,200 88

------------ ------------ ------------ ------------- -------------

* City Engineering 3,280,430 3,096,826 3,291,992 11,562 0

DIV 20 Traffic Engineering

101-3020-415.11-00 Full Time Staff 530,870 530,870 562,403 31,533 6






121



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 20 Traffic Engineering


101-3020-415.21-01 FICA 6.2% 35,493 35,493 37,137 1,644 5

101-3020-415.21-02 Medicare 1.45% 8,301 8,301 8,685 384 5

101-3020-415.22-01 City Pension 5.5% 10,572 10,572 11,223 651 6

101-3020-415.22-04 NDPERS Pension 16,068 16,068 20,269 4,201 26


101-3020-415.38-96 Striping 200,000 200,000 225,000 25,000 13

101-3020-415.38-97 Pavement Marking 10,000 10,000 10,000 0 0















101-3020-415.61-10 Office Supplies 200 200 200 0 0


101-3020-415.61-50 Postage 200 200 200 0 0

101-3020-415.61-80 Traffic Signs 44,000 44,000 44,000 0 0

101-3020-415.61-82 Traffic Signal Maintenanc 27,000 27,000 27,000 0 0

101-3020-415.61-83 Traffic Signal Control Eq 20,000 20,000 40,000 20,000 100

101-3020-415.62-10 Gasoline 11,974 11,974 16,577 4,603 38

101-3020-415.62-50 Natural Gas 2,210 2,210 2,210 0 0

101-3020-415.62-51 Electricity 60,000 60,000 60,000 0 0


101-3020-415.68-10 Miscellaneous 400 400 400 0 0


------------ ------------ ------------ ------------- -------------

* Traffic Engineering 1,098,529 1,101,435 1,209,598 111,069 10

DIV 25 Streets & Sewers

101-3025-423.11-00 Full Time Staff 2,212,295 2,212,295 2,332,397 120,102 5


101-3025-423.11-02 Full Time Banked Sick 15,799 15,799 13,551 2,248- 14-


101-3025-423.20-01 Health Insurance 291,408 320,557 290,511 897- 0

122



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE








101-3025-423.21-01 FICA 6.2% 149,172 149,172 153,062 3,890 3

101-3025-423.21-02 Medicare 1.45% 34,888 34,888 35,797 909 3

101-3025-423.22-01 City Pension 5.5% 43,486 43,486 39,133 4,353- 10-

101-3025-423.22-04 NDPERS Pension 78,244 78,244 105,180 26,936 34

101-3025-423.22-05 NDPERS & City Pension 9,381 9,381 10,906 1,525 16

101-3025-423.33-06 Quality Testing 200 200 200 0 0

101-3025-423.33-85 Traffic Safety Control 5,500 5,500 5,500 0 0

101-3025-423.34-05 Electricians 400 400 400 0 0


101-3025-423.38-10 Other Technical Assist. 500 500 19,500 19,000 3,800

101-3025-423.38-95 Mowing Services 18,500 18,500 20,500 2,000 11

101-3025-423.38-99 Other Services 6,000 6,000 6,000 0 0

101-3025-423.42-20 Snow Clearing 30,000 30,000 30,000 0 0

101-3025-423.42-21 Snow Hauling 6,000 6,000 6,000 0 0

101-3025-423.42-22 Other Snow Removal 3,500 3,500 3,500 0 0

101-3025-423.43-10 Building Repairs 0 0 25,000 25,000 0

101-3025-423.43-19 Utility Equipment Repair 5,000 5,000 5,000 0 0




101-3025-423.43-60 Boulevard & Sprinkler Rpr 2,000 2,000 2,000 0 0

101-3025-423.43-90 Other Repairs 1,500 1,500 3,000 1,500 100






101-3025-423.53-30 Radio Systems 3,000 3,000 3,000 0 0

101-3025-423.53-40 Fax Machines 100 100 100 0 0












101-3025-423.61-10 Office Supplies 2,100 2,100 2,100 0 0

101-3025-423.61-20 Medical Supplies 850 850 850 0 0

123



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE








101-3025-423.61-42 Utility Supplies 4,000 4,000 4,000 0 0

101-3025-423.61-50 Postage 150 150 150 0 0

101-3025-423.61-92 Asphalt 161,500 161,500 164,000 2,500 2

101-3025-423.61-93 Mudjacking 4,000 4,000 4,000 0 0

101-3025-423.61-94 Steet Signs 24,000 24,000 19,000 5,000- 21-

101-3025-423.61-96 Supplies Sanitary Sewer 4,200 4,200 4,200 0 0

101-3025-423.61-97 Supplie Storm Sewers 6,000 6,000 6,000 0 0

101-3025-423.61-98 Concrete 44,000 44,000 46,500 2,500 6

101-3025-423.61-99 Sweeping 500 500 500 0 0

101-3025-423.62-10 Gasoline 74,349 74,349 86,274 11,925 16

101-3025-423.62-11 Diesel Fuel 215,000 215,000 491,116 276,116 128


101-3025-423.65-01 Sewer/Weed Control 5,000 5,000 5,000 0 0

101-3025-423.65-50 Ice Control 254,500 254,500 254,500 0 0

101-3025-423.65-60 Gravel & Aggregate 10,000 10,000 10,000 0 0

101-3025-423.68-10 Miscellaneous 700 700 700 0 0


------------ ------------ ------------ ------------- -------------

* Streets & Sewers 4,131,583 4,160,732 4,613,585 482,002 12

DIV 30 Central Garage

101-3030-409.11-00 Full Time Staff 1,049,038 1,049,038 1,088,002 38,964 4







101-3030-409.21-01 FICA 6.2% 69,692 69,692 70,218 526 1

101-3030-409.21-02 Medicare 1.45% 16,299 16,299 16,421 122 1

101-3030-409.22-01 City Pension 5.5% 32,357 32,357 33,637 1,280 4

101-3030-409.22-04 NDPERS Pension 5.12% 26,813 26,813 33,014 6,201 23


101-3030-409.34-15 Computer Services 2,000 2,000 0 2,000- 100-


101-3030-409.42-10 Grounds Maint. Services 400 400 400 0 0

101-3030-409.43-05 Freight Cost 2,000 2,000 1,000 1,000- 50-





124



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 30 Central Garage

101-3030-409.44-20 Equipment & Vehicle Rent 2,500 2,500 500 2,000- 80-


101-3030-409.52-30 General Liability 7,405 7,405 10,978 3,573 48



101-3030-409.53-40 Fax Machines 100 100 100 0 0

101-3030-409.54-10 Legal Publications 600 600 200 400- 67-

101-3030-409.55-10 Custom Printed Forms 400 400 200 200- 50-







101-3030-409.61-10 Office Supplies 4,500 4,500 4,500 0 0



101-3030-409.61-41 Small Tools 16,000 16,000 16,000 0 0


101-3030-409.61-50 Postage 250 250 250 0 0

101-3030-409.62-10 Gasoline 9,818 9,818 11,446 1,628 17

101-3030-409.62-12 Other Fuels 4,000 4,000 4,000 0 0

101-3030-409.62-50 Natural Gas 38,565 38,565 38,565 0 0

101-3030-409.62-51 Electricity 56,562 56,562 56,562 0 0

101-3030-409.62-52 Propane 1,650 1,650 1,650 0 0

101-3030-409.64-10 Uniforms / Clothing 10,000 10,000 15,000 5,000 50


------------ ------------ ------------ ------------- -------------

* Central Garage 2,360,699 2,375,103 2,453,013 92,314 4

------------ ------------ ------------ ------------- -------------

** Public Works 10,871,241 10,734,096 11,568,188 696,947 6


DIV 10 Fire Department

101-4010-412.11-00 Full Time Staff 6,350,725 6,350,725 6,585,691 234,966 4





101-4010-412.20-02 Health Club Memberships 2,640 2,640 2,400 240- 9-



125



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE






101-4010-412.21-01 FICA 6.2% 21,495 21,495 5,582 15,913- 74-

101-4010-412.21-02 Medicare 1.45% 79,640 79,640 82,472 2,832 4

101-4010-412.22-01 City Pension 5.5% 3,423 3,423 3,603 180 5

101-4010-412.22-02 Safety Non Medicare 11.7% 619,577 619,577 659,516 39,939 6

101-4010-412.22-03 Safety Non Medicare 13.15 167,795 167,795 148,230 19,565- 12-

101-4010-412.22-04 NDPERS Pension 5.12% 1,707 1,707 2,118 411 24


101-4010-412.34-10 Communications 12,825 12,825 12,825 0 0

101-4010-412.38-17 Employee Physicals 6,750 6,750 6,750 0 0

101-4010-412.38-99 Other Services 40,280 40,280 40,280 0 0





101-4010-412.43-22 Vehicle Repairs 5,000 5,000 5,000 0 0






101-4010-412.54-30 Recruitment 1,500 1,500 1,500 0 0










101-4010-412.59-50 City Wide Training 8,000 8,000 8,000 0 0

101-4010-412.61-10 Office Supplies 6,600 6,600 6,600 0 0

101-4010-412.61-20 Medical Supplies 3,450 3,450 3,450 0 0


101-4010-412.61-41 Small Tools 7,000 7,000 7,000 0 0


101-4010-412.61-50 Postage 2,600 2,600 2,600 0 0

101-4010-412.62-10 Gasoline 13,350 13,350 16,733 3,383 25

101-4010-412.62-11 Diesel Fuel 42,152 42,152 61,152 19,000 45

101-4010-412.62-12 Other Fuels 1,000 1,000 1,000 0 0

101-4010-412.62-50 Natural Gas 43,019 43,019 43,019 0 0

101-4010-412.62-51 Electricity 65,781 65,781 65,781 0 0

101-4010-412.62-53 Heating Oil 250 250 250 0 0


126



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE






101-4010-412.68-10 Miscellaneous 17,145 17,145 17,145 0 0

------------ ------------ ------------ ------------- -------------

* Fire Department 8,868,651 8,941,288 9,154,108 285,457 3

------------ ------------ ------------ ------------- -------------

** Fire Department 8,868,651 8,941,288 9,154,108 285,457 3

DEPT 50 Police Department

DIV 10 Police Department

101-5010-411.11-00 Full Time Staff 8,960,620 8,960,620 9,182,767 222,147 2


101-5010-411.11-02 Full Time Banked Sick 59,211 59,211 59,061 150- 0

101-5010-411.12-00 Contracted Staff 45,092 45,092 58,053 12,961 29


101-5010-411.20-02 Health Club Memberships 6,600 6,600 6,480 120- 2-

101-5010-411.20-03 Dental Insurance 52,298 52,298 53,433 1,135 2


101-5010-411.21-01 FICA 6.2% 6,467 6,467 3,599 2,868- 44-

101-5010-411.21-02 Medicare 1.45% 127,048 127,048 128,078 1,030 1

101-5010-411.22-02 Safety Non Medicare 11.7% 1,061,592 1,061,592 1,083,789 22,197 2

101-5010-411.22-03 Safety Non Medicare 13.15 45,411 45,411 45,829 418 1


101-5010-411.33-97 Parking Enforcement 45,000 45,000 45,000 0 0



101-5010-411.38-17 Employee Physicals 5,000 5,000 5,000 0 0

101-5010-411.38-55 Taxi Ride Detox/Homeless 1,000 1,000 1,000 0 0

101-5010-411.38-62 Crime Prevention 15,000 15,000 15,000 0 0

101-5010-411.38-99 Other Services 15,000 15,000 15,000 0 0



101-5010-411.52-10 Property Insurance 530 530 530 0 0




101-5010-411.54-10 Legal Publications 3,500 3,500 3,500 0 0

101-5010-411.54-30 Recruitment 16,000 16,000 16,000 0 0






101-5010-411.61-10 Office Supplies 1,000 1,000 1,000 0 0

127



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 10 Police Department


101-5010-411.62-10 Gasoline 240,443 240,443 340,043 99,600 41

101-5010-411.62-50 Natural Gas 367 367 367 0 0

101-5010-411.62-51 Electricity 838 838 838 0 0

101-5010-411.68-10 Miscellaneous 9,000 9,000 9,000 0 0

101-5010-411.68-55 Impound Services/Expenses 12,000 12,000 12,000 0 0

------------ ------------ ------------ ------------- -------------

* Police Department 11,773,778 11,856,116 12,213,023 439,245 4

DIV 15 Field Training Program


101-5015-411.21-01 FICA 6.2% 0 0 1,385 1,385 0

101-5015-411.21-02 Medicare 1.45% 324 324 324 0 0



------------ ------------ ------------ ------------- -------------

* Field Training Program 26,661 26,661 28,046 1,385 5

DIV 16 SWAT Team

101-5016-411.38-99 Other Services 3,000 3,000 3,000 0 0



101-5016-411.53-60 Other Communications 144 144 133 11- 8-

101-5016-411.59-50 City Wide Training 19,000 19,000 17,500 1,500- 8-


101-5016-411.62-10 Gasoline 0 0 600 600 0

101-5016-411.62-11 Diesel Fuel 2,600 2,600 2,000 600- 23-


101-5016-411.68-10 Miscellaneous 2,700 2,700 2,300 400- 15-

------------ ------------ ------------ ------------- -------------

* SWAT Team 81,454 81,454 81,433 21- 0

DIV 17 SWAT - Fargo Labor Only


101-5017-411.21-01 FICA 6.2% 0 0 1,246 1,246 0

101-5017-411.21-02 Medicare 1.45% 291 291 291 0 0

------------ ------------ ------------ ------------- -------------

* SWAT - Fargo Labor Only 20,393 20,393 21,639 1,246 6

DIV 19 District #4

128



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 19 District #4

101-5019-411.38-62 Crime Prevention 0 0 1,000 1,000 0

101-5019-411.38-99 Other Services 0 0 500 500 0


101-5019-411.59-50 City Wide Training 0 0 6,500 6,500 0

101-5019-411.61-40 General Supplies 0 0 3,000 3,000 0

101-5019-411.68-10 Miscellaneous 0 0 500 500 0

------------ ------------ ------------ ------------- -------------

* District #4 0 0 12,000 12,000 0

DIV 20 Operations- Evening Shift


101-5020-411.21-01 FICA 6.2% 0 0 2,986 2,986 0

101-5020-411.21-02 Medicare 1.45% 698 698 698 0 0


101-5020-411.38-99 Other Services 500 500 500 0 0


101-5020-411.59-50 City Wide Training 4,000 4,000 6,500 2,500 63


101-5020-411.68-10 Miscellaneous 500 500 500 0 0

------------ ------------ ------------ ------------- -------------

* Operations- Evening Shift 58,367 58,367 63,853 5,486 9

DIV 21 Operations - Night Shift


101-5021-411.21-01 FICA 6.2% 0 0 2,986 2,986 0

101-5021-411.21-02 Medicare 1.45% 698 698 698 0 0


101-5021-411.38-99 Other Services 500 500 500 0 0




101-5021-411.68-10 Miscellaneous 500 500 500 0 0

------------ ------------ ------------ ------------- -------------

* Operations - Night Shift 58,367 58,367 63,853 5,486 9

DIV 22 Operations - Day Shift


101-5022-411.21-01 FICA 6.2% 0 0 2,986 2,986 0

101-5022-411.21-02 Medicare 1.45% 698 698 698 0 0


101-5022-411.38-99 Other Services 1,000 1,000 1,000 0 0

129



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 22 Operations - Day Shift





101-5022-411.68-10 Miscellaneous 1,000 1,000 1,000 0 0

------------ ------------ ------------ ------------- -------------

* Operations - Day Shift 62,567 62,567 66,053 3,486 6

DIV 23 Investigations


101-5023-411.21-01 FICA 6.2% 0 0 2,493 2,493 0

101-5023-411.21-02 Medicare 1.45% 583 583 583 0 0

101-5023-411.38-62 Crime Prevention 500 500 500 0 0

101-5023-411.38-99 Other Services 6,000 6,000 6,000 0 0






101-5023-411.68-10 Miscellaneous 500 500 500 0 0

------------ ------------ ------------ ------------- -------------

* Investigations 65,787 65,787 73,780 7,993 12

DIV 24 Motorcycle





------------ ------------ ------------ ------------- -------------

* Motorcycle 11,500 11,500 16,500 5,000 43

DIV 25 Bicycle



------------ ------------ ------------ ------------- -------------

* Bicycle 1,000 1,000 1,000 0 0

DIV 26 K-9

101-5026-411.38-99 Other Services 4,500 4,500 4,500 0 0


130



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 26 K-9



101-5026-411.68-10 Miscellaneous 500 500 500 0 0

------------ ------------ ------------ ------------- -------------

* K-9 12,400 12,400 15,400 3,000 24

DIV 27 School Resource Officers




------------ ------------ ------------ ------------- -------------

* School Resource Officers 5,500 5,500 8,500 3,000 55

DIV 34 Training


101-5034-411.21-01 FICA 6.2% 0 0 930 930 0

101-5034-411.21-02 Medicare 1.45% 218 218 218 0 0


101-5034-411.61-10 Office Supplies 1,000 1,000 1,000 0 0


101-5034-411.68-10 Miscellaneous 3,000 3,000 3,000 0 0

------------ ------------ ------------ ------------- -------------

* Training 58,218 61,208 81,148 22,930 39

DIV 35 Technical Services


101-5035-411.38-99 Other Services 9,600 9,600 9,600 0 0







101-5035-411.59-50 City Wide Training 800 800 800 0 0

101-5035-411.61-10 Office Supplies 13,500 13,500 13,500 0 0


101-5035-411.61-50 Postage 4,000 4,000 4,000 0 0



------------ ------------ ------------ ------------- -------------

* Technical Services 312,072 312,072 312,072 0 0

131



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 35 Technical Services

101-5045-411.11-00 Full Time Staff 314,802 314,802 344,258 29,456 9





101-5045-411.21-01 FICA 6.2% 0 0 3,427 3,427 0

101-5045-411.21-02 Medicare 1.45% 5,368 5,368 5,719 351 7

101-5045-411.22-02 Safety Non Medicare 11.7% 38,406 38,406 42,000 3,594 9

------------ ------------ ------------ ------------- -------------

* Departmental Misc Grants 450,682 454,089 498,983 48,301 11

DIV 46 COPS Technology 16.710

101-5046-411.12-50 Coordinator 93,034 93,034 93,600 566 1



101-5046-411.20-05 Auto Allowance 2,400 2,400 0 2,400- 100-

101-5046-411.21-01 FICA 6.2% 5,917 5,917 5,803 114- 2-

101-5046-411.21-02 Medicare 1.45% 1,384 1,384 1,357 27- 2-

101-5046-411.22-04 NDPERS Pension 5.12% 4,894 4,894 0 4,894- 100-

------------ ------------ ------------ ------------- -------------

* COPS Technology 16.710 108,179 108,179 100,760 7,419- 7-

------------ ------------ ------------ ------------- -------------

** Police Department 13,106,925 13,195,660 13,658,043 551,118 4

DEPT 60 Fargo Cass Health

DIV 10 Health Administration

101-6010-451.11-00 Full Time Staff 3,759,339 127,201 3,869,284 109,945 3



101-6010-451.13-00 Part Time W/ Benefits 1,265,780 0 1,286,330 20,550 2



101-6010-451.20-03 Dental Insurance 29,671 575 29,312 359- 1-


101-6010-451.20-05 Auto Allowance 900 900 900 0 0

101-6010-451.21-01 FICA 6.2% 318,249 12,518 322,463 4,214 1

101-6010-451.21-02 Medicare 1.45% 74,428 4,327 75,415 987 1

101-6010-451.22-01 City Pension 5.5% 71,910 0 75,022 3,112 4

101-6010-451.22-04 NDPERS Pension 200,348 8,694 246,520 46,172 23

132



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 10 Health Administration

101-6010-451.22-05 NDPERS & City Pension 18,421 0 17,082 1,339- 7-

101-6010-451.33-50 Doctors 32,000 32,000 32,000 0 0

101-6010-451.38-99 Other Services 6,000 6,000 6,000 0 0


















101-6010-451.61-10 Office Supplies 2,000 2,000 2,000 0 0

101-6010-451.61-50 Postage 28,000 28,000 18,000 10,000- 36-

101-6010-451.68-10 Miscellaneous 16,000 16,000 16,000 0 0

------------ ------------ ------------ ------------- -------------

* Health Administration 6,501,765 520,406 6,725,631 223,866 3

DIV 20 Fargo Cass Health Service

101-6020-451.11-00 Full Time Staff 0 1,601,669 0 0 0


101-6020-451.20-01 Health Insurance 0 224,679 0 0 0

101-6020-451.20-03 Dental Insurance 0 13,711 0 0 0

101-6020-451.21-01 FICA 6.2% 0 156,507 0 0 0

101-6020-451.21-02 Medicare 1.45% 0 36,595 0 0 0

101-6020-451.22-04 NDPERS Pension 0 145,821 0 0 0

101-6020-451.33-29 Interpreters 32,000 32,000 40,000 8,000 25

101-6020-451.33-50 Doctors 22,300 22,300 22,300 0 0

101-6020-451.33-60 Other Medical Profess. 22,000 22,000 0 22,000- 100-


101-6020-451.38-99 Other Services 20,000 20,000 25,000 5,000 25





133



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 20 Fargo Cass Health Service






101-6020-451.61-10 Office Supplies 5,000 5,000 5,000 0 0


101-6020-451.61-21 Pharmacy / Drugs 110,000 110,000 110,000 0 0


101-6020-451.62-10 Gasoline 5,070 5,070 5,840 770 15

101-6020-451.64-10 Uniforms / Clothing 800 800 1,000 200 25

------------ ------------ ------------ ------------- -------------

* Fargo Cass Health Service 317,620 3,373,421 318,590 970 0

DIV 35 Comm Assmnt/Health Promo

101-6035-451.11-00 Full Time Staff 0 357,560 0 0 0




101-6035-451.21-01 FICA 6.2% 0 25,922 0 0 0

101-6035-451.21-02 Medicare 1.45% 0 4,667 0 0 0

101-6035-451.22-04 NDPERS Pension 0 20,631 0 0 0

101-6035-451.34-20 Marketing / Public Relat. 10,000 10,000 0 10,000- 100-

101-6035-451.38-99 Other Services 129,000 129,000 200,000 71,000 55







101-6035-451.61-10 Office Supplies 2,000 2,000 2,000 0 0

101-6035-451.61-21 Pharmacy / Drugs 81,000 81,000 45,000 36,000- 44-


------------ ------------ ------------ ------------- -------------

* Comm Assmnt/Health Promo 260,750 744,892 285,750 25,000 10

DIV 40 Health Clinic

101-6040-451.11-00 Full Time Staff 0 542,334 0 0 0




101-6040-451.21-01 FICA 6.2% 0 48,464 0 0 0

134



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 40 Health Clinic

101-6040-451.21-02 Medicare 1.45% 0 11,336 0 0 0

101-6040-451.22-04 NDPERS Pension 0 44,161 0 0 0

101-6040-451.33-33 Reference Lab 20,000 20,000 20,000 0 0

101-6040-451.33-50 Doctors 2,100 2,100 2,100 0 0

101-6040-451.33-57 Pathology 25,000 25,000 25,000 0 0



101-6040-451.38-99 Other Services 20,000 20,000 25,000 5,000 25


101-6040-451.52-30 General Liability 2,100 2,100 0 2,100- 100-









101-6040-451.61-10 Office Supplies 6,000 6,000 6,000 0 0


101-6040-451.61-21 Pharmacy / Drugs 150,000 150,000 150,000 0 0

101-6040-451.61-25 Laboratory Supplies 6,000 6,000 6,000 0 0


------------ ------------ ------------ ------------- -------------

* Health Clinic 278,750 1,249,360 281,650 2,900 1

DIV 50 Environmental Health

101-6050-451.11-00 Full Time Staff 0 608,568 0 0 0




101-6050-451.21-01 FICA 6.2% 0 39,057 0 0 0

101-6050-451.21-02 Medicare 1.45% 0 9,134 0 0 0

101-6050-451.22-04 NDPERS Pension 0 37,548 0 0 0

101-6050-451.33-50 Doctors 6,600 6,600 6,600 0 0

101-6050-451.38-95 Mowing Services 8,000 8,000 8,000 0 0

101-6050-451.38-99 Other Services 0 0 5,000 5,000 0



101-6050-451.56-50 Mileage Reimbursements 2,500 2,500 3,500 1,000 40



101-6050-451.59-11 Dues/Membership Outstate 3,200 3,200 0 3,200- 100-

135



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 50 Environmental Health




101-6050-451.61-10 Office Supplies 1,200 1,200 1,200 0 0



101-6050-451.62-10 Gasoline 5,759 5,759 7,598 1,839 32

------------ ------------ ------------ ------------- -------------

* Environmental Health 106,987 898,114 111,626 4,639 4

DIV 55 Bio-Terrorism

101-6055-451.11-00 Full Time Staff 0 263,349 0 0 0



101-6055-451.21-01 FICA 6.2% 0 16,224 0 0 0

101-6055-451.21-02 Medicare 1.45% 0 3,795 0 0 0

101-6055-451.22-04 NDPERS Pension 0 14,658 0 0 0

101-6055-451.33-50 Doctors 12,000 12,000 12,000 0 0

101-6055-451.38-99 Other Services 40,000 40,000 40,000 0 0







101-6055-451.56-60 In State Travel Expenses 3,000 3,000 1,000 2,000- 67-

101-6055-451.57-60 Out of State Travel Exp 8,000 8,000 4,000 4,000- 50-


101-6055-451.59-21 Seminar & Conf. Outstate 3,500 3,500 2,000 1,500- 43-

101-6055-451.61-10 Office Supplies 4,500 4,500 1,500 3,000- 67-


101-6055-451.62-10 Gasoline 0 0 349 349 0

------------ ------------ ------------ ------------- -------------

* Bio-Terrorism 125,140 447,803 114,989 10,151- 8-

DIV 90 WIC

101-6090-451.11-00 Full Time Staff 0 258,658 0 0 0




101-6090-451.21-01 FICA 6.2% 0 19,557 0 0 0

101-6090-451.21-02 Medicare 1.45% 0 4,574 0 0 0

136



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 90 WIC

101-6090-451.22-04 NDPERS Pension 0 19,166 0 0 0

101-6090-451.33-29 Interpreters 5,000 5,000 5,000 0 0



101-6090-451.53-10 Regular Phone Service 5,400 5,400 0 5,400- 100-









101-6090-451.61-10 Office Supplies 2,000 2,000 2,000 0 0



------------ ------------ ------------ ------------- -------------

* WIC 57,850 455,835 52,450 5,400- 9-

------------ ------------ ------------ ------------- -------------

** Fargo Cass Health 7,648,862 7,689,831 7,890,686 241,824 3

DEPT 70 Independent Boards

DIV 10 Fargo Public Library

101-7010-463.11-00 Full Time Staff 909,832 909,832 723,340 186,492- 21-



101-7010-463.14-00 PT Seasonal No Benefits 42,103 32,443 32,443 9,660- 23-


101-7010-463.20-03 Dental Insurance 7,978 7,978 6,185 1,793- 22-

101-7010-463.20-04 Long Term Disability 2,166 2,166 1,828 338- 16-

101-7010-463.20-05 Auto Allowance 900 900 900 0 0

101-7010-463.21-01 FICA 6.2% 70,625 70,026 57,329 13,296- 19-

101-7010-463.21-02 Medicare 1.45% 16,517 16,377 13,407 3,110- 19-

101-7010-463.22-01 City Pension 5.5% 21,255 21,255 10,045 11,210- 53-

101-7010-463.22-04 NDPERS Pension 5.26% 35,166 35,166 43,067 7,901 22


101-7010-463.26-00 Life Insurance Benefit 400 400 400 0 0

101-7010-463.33-29 Interpreters 500 500 500 0 0

101-7010-463.38-61 Security Services 18,000 18,000 19,000 1,000 6

101-7010-463.38-99 Other Services 12,000 56,545 12,000 0 0

101-7010-463.41-05 Water and Sewer 2,500 2,500 0 2,500- 100-


137



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 10 Fargo Public Library


101-7010-463.43-22 Vehicle Repairs 1,500 1,500 1,500 0 0







101-7010-463.53-60 Other Communications 6,000 6,000 8,000 2,000 33

101-7010-463.53-61 ODIN System 45,000 55,000 55,000 10,000 22

101-7010-463.53-62 Minitex/OCLC 25,000 25,000 25,000 0 0

101-7010-463.54-11 Marketing 19,000 37,000 19,000 0 0




101-7010-463.59-11 Dues/Membership Outstate 400 400 1,500 1,100 275



101-7010-463.61-10 Office Supplies 23,300 23,300 26,300 3,000 13



101-7010-463.61-43 Program Materials 9,700 21,715 9,700 0 0

101-7010-463.61-44 Materials Processing 80,000 72,521 80,000 0 0

101-7010-463.61-50 Postage 16,000 16,000 16,000 0 0

101-7010-463.61-70 Books & Periodicals 320,386 355,964 351,292 30,906 10

101-7010-463.62-10 Gasoline 242 242 500 258 107

101-7010-463.62-50 Natural Gas 21,807 21,807 26,000 4,193 19

101-7010-463.62-51 Electricity 60,000 60,000 62,000 2,000 3

101-7010-463.68-10 Miscellaneous 1,000 1,000 2,000 1,000 100


------------ ------------ ------------ ------------- -------------

* Fargo Public Library 2,166,537 2,295,047 1,996,594 169,943- 8-

DIV 12 South Branch Library

101-7012-463.11-00 Full Time Staff 201,463 201,463 520,535 319,072 158






101-7012-463.21-01 FICA 6.2% 16,471 16,471 36,001 19,530 119

101-7012-463.21-02 Medicare 1.45% 3,852 3,852 8,420 4,568 119

101-7012-463.22-01 City Pension 5.5% 7,720 7,720 18,055 10,335 134

138



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 12 South Branch Library

101-7012-463.22-04 NDPERS Pension 5.26% 6,462 6,462 17,680 11,218 174


101-7012-463.33-29 Interpreters 1,500 500 500 1,000- 67-


101-7012-463.38-99 Other Services 1,000 1,000 1,000 0 0

101-7012-463.41-05 Water and Sewer 2,500 2,500 2,500 0 0




101-7012-463.53-10 Regular Phone Service 4,000 1,500 2,500 1,500- 38-

101-7012-463.53-20 Cellular Phone Service 1,000 1,000 0 1,000- 100-

101-7012-463.53-60 Other Communications 2,000 2,000 0 2,000- 100-

101-7012-463.61-10 Office Supplies 10,000 6,000 3,700 6,300- 63-


101-7012-463.61-43 Program Materials 7,400 0 7,400 0 0

101-7012-463.61-50 Postage 4,300 4,300 4,300 0 0

101-7012-463.61-70 Books & Periodicals 126,150 122,200 122,200 3,950- 3-

101-7012-463.62-50 Natural Gas 13,437 6,210 22,000 8,563 64

101-7012-463.62-51 Electricity 30,000 30,000 30,000 0 0

------------ ------------ ------------ ------------- -------------

* South Branch Library 580,029 557,634 987,542 407,513 70

DIV 16 North Library

101-7016-463.11-00 Full Time Staff 50,514 50,514 53,346 2,832 6


101-7016-463.13-00 Part Time W/ Benefits 44,429 60,092 36,343 8,086- 18-




101-7016-463.21-01 FICA 6.2% 5,973 6,901 5,619 354- 6-

101-7016-463.21-02 Medicare 1.45% 1,397 1,614 1,314 83- 6-

101-7016-463.22-04 NDPERS Pension 5.26% 2,337 3,125 2,275 62- 3-

101-7016-463.38-99 Other Services 500 500 500 0 0

101-7016-463.41-05 Water and Sewer 4,500 3,500 2,000 2,500- 56-




101-7016-463.53-10 Regular Phone Service 2,000 700 750 1,250- 63-

101-7016-463.53-60 Other Communications 2,500 2,500 0 2,500- 100-

101-7016-463.61-10 Office Supplies 4,000 2,500 0 4,000- 100-

101-7016-463.61-40 General Supplies 0 3,500 3,500 3,500 0

101-7016-463.61-43 Program Materials 2,500 0 2,500 0 0

101-7016-463.61-50 Postage 2,200 0 0 2,200- 100-

139



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 16 North Library

101-7016-463.61-70 Books & Periodicals 69,500 52,689 51,200 18,300- 26-

101-7016-463.62-50 Natural Gas 1,214 1,214 1,400 186 15

101-7016-463.62-51 Electricity 5,000 5,000 5,000 0 0

------------ ------------ ------------ ------------- -------------

* North Library 256,125 252,341 225,883 30,242- 12-

DIV 20 ALA/FINRA Grant

101-7020-463.61-43 Program Materials 0 83 0 0 0

------------ ------------ ------------ ------------- -------------

* ALA/FINRA Grant 0 83 0 0 0

------------ ------------ ------------ ------------- -------------

** Independent Boards 3,002,691 3,105,105 3,210,019 207,328 7

DEPT 80 Other Functions

DIV 01 City Commission

101-8001-403.11-00 Full Time Staff 278,833 278,833 287,458 8,625 3







101-8001-403.20-05 Auto Allowance 10,500 10,500 10,500 0 0

101-8001-403.21-01 FICA 6.2% 18,434 18,434 18,427 7- 0

101-8001-403.21-02 Medicare 1.45% 4,311 4,311 4,309 2- 0

101-8001-403.22-01 City Pension 5.5% 5,414 5,414 5,414 0 0

101-8001-403.22-04 NDPERS 5.26% 7,547 7,547 9,522 1,975 26

101-8001-403.33-16 Metro Cog Dues 40,950 40,950 42,179 1,229 3




101-8001-403.53-10 Regular Phone Service 250 250 0 250- 100-


101-8001-403.54-10 Legal Publications 24,000 24,000 25,000 1,000 4


101-8001-403.56-60 In State Travel Expenses 4,000 4,000 2,300 1,700- 43-

101-8001-403.57-60 Out of State Travel Exp 21,000 21,000 20,000 1,000- 5-

101-8001-403.59-10 Due & Membership Instate 32,500 32,500 35,000 2,500 8

101-8001-403.59-11 Dues/Membership Outstate 15,500 15,500 17,500 2,000 13



140



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 01 City Commission


101-8001-403.61-10 Office Supplies 2,200 2,200 2,000 200- 9-

101-8001-403.61-50 Postage 700 700 600 100- 14-

101-8001-403.68-10 Miscellaneous 4,800 4,800 4,800 0 0

101-8001-403.68-80 Employee Recognition 18,000 18,000 18,000 0 0

------------ ------------ ------------ ------------- -------------

* City Commission 541,536 544,140 552,688 11,152 2

DIV 05 Civic Memorial Auditorium

101-8005-461.11-00 Full Time Staff 197,358 197,358 204,423 7,065 4








101-8005-461.21-01 FICA 6.2% 15,595 15,595 15,916 321 2

101-8005-461.21-02 Medicare 1.45% 3,647 3,647 3,722 75 2

101-8005-461.22-01 City Pension 5.5% 8,221 8,221 8,500 279 3

101-8005-461.22-04 NDPERS Pension 4,598 4,598 5,751 1,153 25

101-8005-461.22-05 NDPERS & City Pension 531 531 552 21 4

101-8005-461.33-71 Temp. Other Personnel 3,000 3,000 11,000 8,000 267

101-8005-461.38-99 Other Services 5,000 5,000 3,000 2,000- 40-


101-8005-461.43-10 Building Repairs 5,000 5,000 4,000 1,000- 20-

101-8005-461.43-20 General Equipment Repair 5,000 5,000 4,000 1,000- 20-







101-8005-461.61-50 Postage 250 250 250 0 0

101-8005-461.62-50 Natural Gas 21,707 21,707 21,707 0 0

101-8005-461.62-51 Electricity 51,964 51,964 48,293 3,671- 7-

101-8005-461.63-10 Beverages 20,000 20,000 20,000 0 0

101-8005-461.63-20 Food 38,000 38,000 38,000 0 0

101-8005-461.63-40 Catering 7,000 7,000 2,000 5,000- 71-


------------ ------------ ------------ ------------- -------------

* Civic Memorial Auditorium 495,157 497,962 503,230 8,073 2

141



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 05 Civic Memorial Auditorium

------------ ------------ ------------ ------------- -------------

** Other Functions 1,036,693 1,042,102 1,055,918 19,225 2

DEPT 85 Other Global

DIV 40 Social Service Allocation

101-8540-452.38-99 Social Service 301,000 301,000 313,000 12,000 4

------------ ------------ ------------ ------------- -------------

* Social Service Allocation 301,000 301,000 313,000 12,000 4

DIV 41 Homeless Shelter


101-8541-452.12-50 Coordinator 56,661 56,661 60,735 4,074 7


101-8541-452.20-03 Dental Insurance 717 717 1,793 1,076 150


101-8541-452.21-01 FICA 6.2% 10,699 10,699 19,749 9,050 85

101-8541-452.21-02 Medicare 1.45% 2,502 2,502 4,619 2,117 85

101-8541-452.22-04 NDPERS Pension 5.12% 4,606 4,606 5,625 1,019 22

101-8541-452.33-18 Grant Payments 0 249,547 0 0 0

101-8541-452.41-05 Water and Sewer 700 700 700 0 0







101-8541-452.61-10 Office Supplies 3,500 3,500 3,500 0 0


101-8541-452.61-43 Program Materials 1,000 1,000 1,000 0 0

101-8541-452.61-50 Postage 100 100 100 0 0

101-8541-452.62-10 Gasoline 0 0 243 243 0

101-8541-452.62-50 Natural Gas 6,595 6,595 6,595 0 0

101-8541-452.62-51 Electricity 2,041 2,041 2,041 0 0

101-8541-452.63-20 Food 5,000 5,000 5,000 0 0

101-8541-452.68-10 Miscellaneous 23,466 23,466 23,466 0 0

------------ ------------ ------------ ------------- -------------

* Homeless Shelter 259,652 510,001 447,581 187,929 72

DIV 42 Detox Center

101-8542-452.38-50 Detox Services 240,000 240,000 360,000 120,000 50

101-8542-452.38-55 Taxi Ride For Homeless 1,000 1,000 500 500- 50-

142



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




DEPT 85 Other Global

DIV 42 Detox Center


------------ ------------ ------------ ------------- -------------

* Detox Center 242,025 242,025 361,525 119,500 49

DIV 70 Unallocated

101-8570-452.11-02 Full Time Banked Sick 0 0 272,000 272,000 0

101-8570-570.38-99 Other Services 0 500,000 0 0 0

------------ ------------ ------------ ------------- -------------

* Unallocated 0 500,000 272,000 272,000 0

------------ ------------ ------------ ------------- -------------

** Other Global 802,677 1,553,026 1,394,106 591,429 74

------------ ------------ ------------ ------------- -------------

*** General Fund 63,879,636 64,635,032 67,618,636 3,739,000 6

------------ ------------ ------------ ------------- -------------

63,879,636 64,635,032 67,618,636 3,739,000 6

143



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 501 Water Operating

BASIC 36 Miscellaneous

501-3050-360.10-00 Interest on Pooled Cash 50,000 50,000 30,000 20,000- 40-

501-3050-360.65-00 Int on Housing Rev Bonds 27,000 27,000 27,000 0 0

501-3050-361.99-00 Miscellaneous 5,000 5,000 5,000 0 0

------------ ------------ ------------ ------------- -------------

* Miscellaneous 82,000 82,000 62,000 20,000- 24-

BASIC 38 Utility Fees

501-3050-380.10-10 Single Family Residents 6,700,000 6,700,000 6,800,000 100,000 1

501-3050-380.10-20 Multifamily Residents 4,500,000 4,500,000 4,263,000 237,000- 5-

501-3050-380.20-10 Commercial Charges 6,000,000 6,000,000 6,601,000 601,000 10

501-3050-387.10-00 Late Penalties 50,000 50,000 36,000 14,000- 28-

501-3050-388.10-00 Miscellaneous 20,000 20,000 20,000 0 0

------------ ------------ ------------ ------------- -------------

* Utility Fees 17,270,000 17,270,000 17,720,000 450,000 3

BASIC 39 Transfers


501-3050-391.10-00 General Fund 100,000 100,000 100,000 0 0

501-3050-391.50-00 Enterprise Funds 1,300,000 1,300,000 1,300,000 0 0

------------ ------------ ------------ ------------- -------------

* Transfers 1,400,000 1,423,443 1,400,000 0 0

------------ ------------ ------------ ------------- -------------

** Water Operating 18,752,000 18,775,443 19,182,000 430,000 2

FUND 505 2007 Water Revenue Bond

BASIC 39 Transfers

505-3050-391.50-00 Enterprise Funds 3,968,056 3,968,056 3,965,000 3,056- 0

------------ ------------ ------------ ------------- -------------

* Transfers 3,968,056 3,968,056 3,965,000 3,056- 0

------------ ------------ ------------ ------------- -------------

** 2007 Water Revenue Bond 3,968,056 3,968,056 3,965,000 3,056- 0

FUND 521 Wastewater


521-3060-360.10-00 Interest on Pooled Cash 30,000 30,000 15,000 15,000- 50-

------------ ------------ ------------ ------------- -------------

* Miscellaneous 30,000 30,000 15,000 15,000- 50-



521-3060-380.10-20 Multifamily Residents 2,000,000 2,000,000 1,812,000 188,000- 9-

521-3060-380.20-10 Commercial Charges 2,450,000 2,450,000 2,876,000 426,000 17

521-3060-380.20-20 Commercial Other Cities 265,000 265,000 0 265,000- 100-

144



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater


521-3060-380.25-10 Waste Surcharge TSS/ BOD 60,000 60,000 60,000 0 0

521-3060-385.20-20 Sump Seasonal Waiver 120,000 120,000 156,000 36,000 30

521-3060-385.20-30 Sump Non Seasonal Waiver 0 0 4,500 4,500 0

521-3060-388.10-10 Hauled Waste Disposal 145,000 145,000 200,000 55,000 38

521-3061-388.10-20 Lab Testing Fees 0 0 9,500 9,500 0

521-3084-385.10-40 Effluent To Ethanol 780,000 780,000 780,000 0 0

521-3084-385.10-50 Tharaldson Plant 145,000 145,000 24,000 121,000- 83-

------------ ------------ ------------ ------------- -------------

* Utility Fees 11,165,000 11,165,000 11,454,000 289,000 3

BASIC 39 Transfers


521-3060-395.10-25 Contracts- Reilie's Acres 0 0 12,000 12,000 0

521-3060-395.10-26 Contracts - Oxbow 0 0 45,000 45,000 0

------------ ------------ ------------ ------------- -------------

* Transfers 0 12,228 57,000 57,000 0

------------ ------------ ------------ ------------- -------------

** Wastewater 11,195,000 11,207,228 11,526,000 331,000 3

FUND 523 Southeast Cass Sewer


523-3063-380.10-30 Residential Other Cities 45,000 45,000 36,000 9,000- 20-

------------ ------------ ------------ ------------- -------------

* Utility Fees 45,000 45,000 36,000 9,000- 20-

------------ ------------ ------------ ------------- -------------

** Southeast Cass Sewer 45,000 45,000 36,000 9,000- 20-



524-3064-380.10-10 Single Family Residents 790,000 790,000 816,000 26,000 3

524-3064-380.10-20 Multifamily Residents 250,000 250,000 258,000 8,000 3

524-3064-380.20-10 Commercial Charges 450,000 450,000 426,000 24,000- 5-

------------ ------------ ------------ ------------- -------------

* Utility Fees 1,490,000 1,490,000 1,500,000 10,000 1

BASIC 39 Transfers


------------ ------------ ------------ ------------- -------------

* Transfers 0 2,203 0 0 0

------------ ------------ ------------ ------------- -------------

** Storm Sewer Utility 1,490,000 1,492,203 1,500,000 10,000 1

145



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 526 Vector Control



526-3068-360.10-00 Interest on Pooled Cash 2,000 2,000 0 2,000- 100-

------------ ------------ ------------ ------------- -------------

* Miscellaneous 2,000 2,000 0 2,000- 100-


526-3068-380.10-10 Single Family Residents 293,000 293,000 288,000 5,000- 2-


526-3068-380.20-10 Commercial Charges 30,000 30,000 29,000 1,000- 3-

------------ ------------ ------------ ------------- -------------

* Utility Fees 623,000 623,000 642,000 19,000 3

------------ ------------ ------------ ------------- -------------

** Vector Control 625,000 625,000 642,000 17,000 3



528-3035-361.99-00 Miscellaneous 0 0 12,000 12,000 0

------------ ------------ ------------ ------------- -------------

* Miscellaneous 0 0 12,000 12,000 0


528-3035-370.10-10 Street Light Knockdowns 0 0 45,000 45,000 0

------------ ------------ ------------ ------------- -------------

* Miscellaneous 0 0 45,000 45,000 0


528-3035-380.10-10 Single Family Residents 700,000 700,000 684,000 16,000- 2-


528-3035-380.20-10 Commercial Charges 200,000 200,000 225,000 25,000 13

------------ ------------ ------------ ------------- -------------

* Utility Fees 1,500,000 1,500,000 1,557,000 57,000 4

BASIC 39 Transfers

528-0000-391.60-00 From Internal Service 0 901 0 0 0

------------ ------------ ------------ ------------- -------------

* Transfers 0 901 0 0 0

------------ ------------ ------------ ------------- -------------

** Street Lighting 1,500,000 1,500,901 1,614,000 114,000 8



531-3070-361.99-00 Miscellaneous 6,000 6,000 6,000 0 0

531-3074-361.99-00 Miscellaneous 30,000 30,000 30,000 0 0

146



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





------------ ------------ ------------ ------------- -------------

* Miscellaneous 36,000 36,000 36,000 0 0


531-3070-388.10-00 Miscellaneous 580,000 580,000 580,000 0 0


531-3072-380.10-20 Multifamily Residents 320,000 320,000 320,000 0 0

531-3073-380.20-10 Commercial Charges 570,000 570,000 570,000 0 0

531-3074-380.30-10 Landfill Charges Fargo 4,460,000 4,460,000 4,730,000 270,000 6

531-3074-380.30-20 Landfill Charges NonFargo 2,640,000 2,640,000 2,800,000 160,000 6

531-3074-385.10-10 Methane Gas 120,000 120,000 120,000 0 0

531-3074-385.10-11 Methane Carbon Credits 100,000 100,000 0 100,000- 100-

531-3074-385.10-30 Converted Electricity 340,000 340,000 340,000 0 0

531-3075-380.30-40 Roll Off Charges 216,000 216,000 216,000 0 0


531-3076-380.30-50 Recycling Charges 20,000 20,000 20,000 0 0


------------ ------------ ------------ ------------- -------------

* Utility Fees 12,010,000 12,010,000 12,440,000 430,000 4

BASIC 39 Transfers


531-3070-396.85-00 Land Lease Revenues 45,000 45,000 45,000 0 0

531-3076-395.20-00 Miscellaneous 125,000 125,000 200,000 75,000 60

------------ ------------ ------------ ------------- -------------

* Transfers 170,000 200,748 245,000 75,000 44

------------ ------------ ------------ ------------- -------------

** Solid Waste 12,216,000 12,246,748 12,721,000 505,000 4

FUND 541 Forestry


541-3081-355.10-00 Certified Collections 3,000 3,000 3,000 0 0

------------ ------------ ------------ ------------- -------------

* Fines and Forfeits 3,000 3,000 3,000 0 0


541-3081-362.20-00 Sales of Fixed Assets 5,000 5,000 0 5,000- 100-

------------ ------------ ------------ ------------- -------------

* Miscellaneous 5,000 5,000 0 5,000- 100-


541-3081-380.10-10 Single Family Residents 785,000 785,000 1,000,000 215,000 27


541-3081-380.20-10 Commercial Charges 140,000 140,000 194,200 54,200 39

147



$%REVENU

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 541 Forestry


------------ ------------ ------------ ------------- -------------

* Utility Fees 1,105,000 1,105,000 1,427,000 322,000 29

BASIC 39 Transfers


541-3081-391.50-00 Enterprise Funds 480,000 480,000 240,000 240,000- 50-

------------ ------------ ------------ ------------- -------------

* Transfers 480,000 485,110 240,000 240,000- 50-

------------ ------------ ------------ ------------- -------------

** Forestry 1,593,000 1,598,110 1,670,000 77,000 5

------------ ------------ ------------ ------------- -------------

51,384,056 51,458,689 52,856,000 1,471,944 3

148



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Salaries 2,164,650 2,164,650 2,335,945 171,295 8

------------ ------------ ------------ ------------- -------------

* Benefits 605,008 628,451 664,672 59,664 10

------------ ------------ ------------ ------------- -------------

* Other Services 2,066,158 2,066,158 2,063,658 2,500- 0

------------ ------------ ------------ ------------- -------------

* Repairs & Maintenance 250,400 250,400 275,800 25,400 10

------------ ------------ ------------ ------------- -------------

* Rentals 71,000 71,000 83,000 12,000 17

------------ ------------ ------------ ------------- -------------

* Insurance 90,255 90,255 121,420 31,165 35

------------ ------------ ------------ ------------- -------------

* Communications 14,915 14,915 14,915 0 0

------------ ------------ ------------ ------------- -------------

* Advertising & Printing 22,525 22,525 22,475 50- 0

------------ ------------ ------------ ------------- -------------

* Travel & Education 162,900 162,900 162,900 0 0

------------ ------------ ------------ ------------- -------------

* Energy 934,346 934,346 961,824 27,478 3

------------ ------------ ------------ ------------- -------------

* General Supplies 325,875 325,875 328,750 2,875 1

------------ ------------ ------------ ------------- -------------

* Miscellaneous 1,928,300 1,928,300 1,938,300 10,000 1

------------ ------------ ------------ ------------- -------------

* Capital Outlay 423,150 431,270 636,500 213,350 50

------------ ------------ ------------ ------------- -------------

* Debt Service 176,386 176,386 174,135 2,251- 1-

------------ ------------ ------------ ------------- -------------

* Transfers 9,580,056 9,580,056 9,577,000 3,056- 0

------------ ------------ ------------ ------------- -------------

149



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




** Water Operating 18,815,924 18,847,487 19,361,294 545,370 3

FUND 505 2007 Water Revenue Bond

------------ ------------ ------------ ------------- -------------

* Debt Service 3,972,693 3,972,693 3,965,806 6,887- 0

------------ ------------ ------------ ------------- -------------


FUND 521 Wastewater

------------ ------------ ------------ ------------- -------------

* Salaries 1,174,035 1,174,035 1,197,186 23,151 2

------------ ------------ ------------ ------------- -------------

* Benefits 324,477 336,705 345,356 20,879 6

------------ ------------ ------------ ------------- -------------

* Other Services 842,960 842,960 842,960 0 0

------------ ------------ ------------ ------------- -------------

* Repairs & Maintenance 631,500 631,500 626,500 5,000- 1-

------------ ------------ ------------ ------------- -------------

* Rentals 14,500 14,500 30,000 15,500 107

------------ ------------ ------------ ------------- -------------

* Insurance 43,970 43,970 43,970 0 0

------------ ------------ ------------ ------------- -------------

* Communications 8,000 8,000 8,000 0 0

------------ ------------ ------------ ------------- -------------

* Advertising & Printing 3,750 3,750 3,750 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 709,049 709,049 735,904 26,855 4

------------ ------------ ------------ ------------- -------------

* General Supplies 80,700 80,700 69,700 11,000- 14-

150



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater

------------ ------------ ------------ ------------- -------------

* Miscellaneous 394,200 394,200 419,200 25,000 6

------------ ------------ ------------ ------------- -------------

* Capital Outlay 1,439,700 1,439,700 1,523,700 84,000 6

------------ ------------ ------------ ------------- -------------

* Debt Service 2,127,595 2,127,595 2,145,466 17,871 1

------------ ------------ ------------ ------------- -------------

* Transfers 3,142,000 3,142,000 3,142,000 0 0

------------ ------------ ------------ ------------- -------------

** Wastewater 10,950,536 10,962,764 11,147,792 197,256 2


------------ ------------ ------------ ------------- -------------

* Other Services 300 300 300 0 0

------------ ------------ ------------ ------------- -------------

* Repairs & Maintenance 1,500 1,500 1,500 0 0

------------ ------------ ------------ ------------- -------------

* Energy 12,250 12,250 12,250 0 0

------------ ------------ ------------ ------------- -------------

* General Supplies 21,500 21,500 21,500 0 0

------------ ------------ ------------ ------------- -------------

* Miscellaneous 13,000 13,000 13,000 0 0

------------ ------------ ------------ ------------- -------------

** Southeast Cass Sewer 48,550 48,550 48,550 0 0


------------ ------------ ------------ ------------- -------------

* Salaries 302,708 302,708 323,882 21,174 7

------------ ------------ ------------ ------------- -------------

* Benefits 67,097 69,300 73,456 6,359 9

151



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Other Services 133,467 133,467 133,467 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Insurance 12,050 12,050 12,050 0 0

------------ ------------ ------------ ------------- -------------

* Communications 3,600 3,600 2,600 1,000- 28-

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 181,941 181,941 183,108 1,167 1

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Miscellaneous 220 220 5,220 5,000 2,273

------------ ------------ ------------ ------------- -------------

* Capital Outlay 117,000 117,000 138,400 21,400 18

------------ ------------ ------------ ------------- -------------

* Transfers 550,000 550,000 550,000 0 0

------------ ------------ ------------ ------------- -------------



------------ ------------ ------------ ------------- -------------

* Other Services 466,439 466,439 466,439 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

152



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




* Insurance 2,815 2,815 2,815 0 0

------------ ------------ ------------ ------------- -------------

* Advertising & Printing 5,536 5,536 2,536 3,000- 54-

------------ ------------ ------------ ------------- -------------

* Energy 1,240 1,240 2,240 1,000 81

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Miscellaneous 150 150 50,150 50,000 33,333

------------ ------------ ------------ ------------- -------------

* Capital Outlay 21,500 21,500 22,500 1,000 5

------------ ------------ ------------ ------------- -------------

* Transfers 123,360 123,360 123,360 0 0

------------ ------------ ------------ ------------- -------------

** Vector Control 629,240 629,240 678,240 49,000 8


------------ ------------ ------------ ------------- -------------

* Salaries 135,083 135,083 137,010 1,927 1

------------ ------------ ------------ ------------- -------------

* Benefits 28,792 29,693 30,403 1,611 6

------------ ------------ ------------ ------------- -------------

* Other Services 18,900 18,900 18,900 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Insurance 6,050 6,050 6,050 0 0

------------ ------------ ------------ ------------- -------------

* Communications 1,000 1,000 1,200 200 20

------------ ------------ ------------ ------------- -------------

* Advertising & Printing 50 50 50 0 0

153



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 776,647 776,647 910,837 134,190 17

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Miscellaneous 800 800 800 0 0

------------ ------------ ------------ ------------- -------------

* Transfers 240,000 240,000 240,000 0 0

------------ ------------ ------------ ------------- -------------

** Street Lighting 1,386,111 1,387,012 1,546,539 160,428 12


------------ ------------ ------------ ------------- -------------

* Salaries 2,475,862 2,475,862 2,737,084 261,222 11

------------ ------------ ------------ ------------- -------------

* Benefits 680,966 711,714 758,531 77,565 11

------------ ------------ ------------ ------------- -------------

* Other Services 908,300 908,300 883,300 25,000- 3-

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Rentals 722,600 722,600 747,600 25,000 3

------------ ------------ ------------ ------------- -------------

* Insurance 89,610 89,610 89,610 0 0

------------ ------------ ------------ ------------- -------------

* Communications 11,270 11,270 11,270 0 0

------------ ------------ ------------ ------------- -------------


154



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 523,411 523,411 823,608 300,197 57

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Miscellaneous 88,482 88,482 172,482 84,000 95

------------ ------------ ------------ ------------- -------------

* Capital Outlay 2,559,000 2,559,000 2,870,000 311,000 12

------------ ------------ ------------ ------------- -------------

* Debt Service 346,350 346,350 346,350 0 0

------------ ------------ ------------ ------------- -------------

* Transfers 2,692,000 2,692,000 2,592,000 100,000- 4-

------------ ------------ ------------ ------------- -------------

** Solid Waste 12,259,071 12,289,819 13,223,055 963,984 8

FUND 541 Forestry

------------ ------------ ------------ ------------- -------------

* Salaries 659,144 659,144 683,089 23,945 4

------------ ------------ ------------ ------------- -------------

* Benefits 154,262 159,372 167,239 12,977 8

------------ ------------ ------------ ------------- -------------

* Other Services 465,775 465,775 465,775 0 0

------------ ------------ ------------ ------------- -------------

* Repairs & Maintenance 30,700 30,700 25,000 5,700- 19-

------------ ------------ ------------ ------------- -------------

* Rentals 4,000 4,000 4,000 0 0

------------ ------------ ------------ ------------- -------------

* Insurance 11,040 11,040 11,040 0 0

------------ ------------ ------------ ------------- -------------

155



$%CATFND

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 541 Forestry

* Communications 1,800 1,800 1,800 0 0

------------ ------------ ------------ ------------- -------------

* Advertising & Printing 650 650 650 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 34,262 34,262 44,100 9,838 29

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Miscellaneous 7,500 7,500 8,100 600 8

------------ ------------ ------------ ------------- -------------

* Capital Outlay 69,000 69,000 100,000 31,000 45

------------ ------------ ------------ ------------- -------------

* Transfers 91,000 91,000 91,000 0 0

------------ ------------ ------------ ------------- -------------

** Forestry 1,582,283 1,587,393 1,662,943 80,660 5

------------ ------------ ------------ ------------- -------------

51,063,016 51,145,769 53,121,927 2,058,911 4

156



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Full Time Staff 2,101,612 2,101,612 2,214,251 112,639 5

------------ ------------ ------------ ------------- -------------

* Contracted Staff 0 0 58,656 58,656 0

------------ ------------ ------------ ------------- -------------

* PT Seasonal No Benefits 63,038 63,038 63,038 0 0

------------ ------------ ------------ ------------- -------------

* Employee Benefits 252,385 275,828 285,134 32,749 13

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Pension Benefits 118,184 118,184 137,511 19,327 16

------------ ------------ ------------ ------------- -------------

* Unemployment Compensation 40,000 40,000 40,000 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Other Services 970,958 970,958 973,458 2,500 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Other Services 479,000 479,000 474,000 5,000- 1-

------------ ------------ ------------ ------------- -------------

* Cleaning Services 606,200 606,200 606,200 0 0

------------ ------------ ------------ ------------- -------------

* Repair and Maintenance 250,400 250,400 275,800 25,400 10

------------ ------------ ------------ ------------- -------------

* Rentals 71,000 71,000 83,000 12,000 17

------------ ------------ ------------ ------------- -------------

* Insurance 90,255 90,255 121,420 31,165 35

------------ ------------ ------------ ------------- -------------

157



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




* Communications 14,915 14,915 14,915 0 0

------------ ------------ ------------ ------------- -------------

* Advertising 18,900 18,900 18,900 0 0

------------ ------------ ------------ ------------- -------------

* Printing & Publishing 3,625 3,625 3,575 50- 1-

------------ ------------ ------------ ------------- -------------

* In State Travel 7,750 7,750 7,750 0 0

------------ ------------ ------------ ------------- -------------

* Out of State Travel 11,000 11,000 11,000 0 0

------------ ------------ ------------ ------------- -------------

* Education 144,150 144,150 144,150 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 934,346 934,346 961,824 27,478 3

------------ ------------ ------------ ------------- -------------

* Clothing 16,200 16,200 16,200 0 0

------------ ------------ ------------ ------------- -------------

* Chem/Salt/Gravel/Ashpalt 1,882,500 1,882,500 1,892,500 10,000 1

------------ ------------ ------------ ------------- -------------

* Miscellaneous 17,600 17,600 17,600 0 0

------------ ------------ ------------ ------------- -------------

* Bad Debts 12,000 12,000 12,000 0 0

------------ ------------ ------------ ------------- -------------

* Capital Outlay 423,150 431,270 636,500 213,350 50

------------ ------------ ------------ ------------- -------------

* Debt Service 176,386 176,386 174,135 2,251- 1-

------------ ------------ ------------ ------------- -------------

* Transfer To Other Funds 9,580,056 9,580,056 9,577,000 3,056- 0

------------ ------------ ------------ ------------- -------------

** Water Operating 18,815,924 18,847,487 19,361,294 545,370 3

158



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Debt Service 3,972,693 3,972,693 3,965,806 6,887- 0

------------ ------------ ------------ ------------- -------------


FUND 521 Wastewater

------------ ------------ ------------ ------------- -------------

* Full Time Staff 1,116,268 1,116,268 1,137,855 21,587 2

------------ ------------ ------------ ------------- -------------

* Part Time W/ Benefits 32,755 32,755 34,319 1,564 5

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Employee Benefits 89,987 89,987 89,437 550- 1-

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Other Services 568,360 568,360 568,360 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Other Services 112,000 112,000 112,000 0 0

------------ ------------ ------------ ------------- -------------

159



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater


------------ ------------ ------------ ------------- -------------

* Repair and Maintenance 631,500 631,500 626,500 5,000- 1-

------------ ------------ ------------ ------------- -------------

* Rentals 14,500 14,500 30,000 15,500 107

------------ ------------ ------------ ------------- -------------

* Insurance 43,970 43,970 43,970 0 0

------------ ------------ ------------ ------------- -------------

* Communications 8,000 8,000 8,000 0 0

------------ ------------ ------------ ------------- -------------

* Printing & Publishing 3,750 3,750 3,750 0 0

------------ ------------ ------------ ------------- -------------

* In State Travel 4,300 4,300 4,300 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Education 3,000 3,000 3,000 0 0

------------ ------------ ------------ ------------- -------------

* General Supplies 80,700 80,700 69,700 11,000- 14-

------------ ------------ ------------ ------------- -------------

* Energy 709,049 709,049 735,904 26,855 4

------------ ------------ ------------ ------------- -------------

* Clothing 6,750 6,750 6,750 0 0

------------ ------------ ------------ ------------- -------------

* Chemicals / Salt / Sand 377,500 377,500 402,500 25,000 7

------------ ------------ ------------ ------------- -------------

* Miscellaneous 9,950 9,950 9,950 0 0

------------ ------------ ------------ ------------- -------------

* Infrastructure 1,327,000 1,327,000 1,327,000 0 0

------------ ------------ ------------ ------------- -------------

* Capital Outlay 112,700 112,700 196,700 84,000 75

160



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater

------------ ------------ ------------ ------------- -------------

* Debt Service 2,127,595 2,127,595 2,145,466 17,871 1

------------ ------------ ------------ ------------- -------------

* Transfer To Other Funds 3,142,000 3,142,000 3,142,000 0 0

------------ ------------ ------------ ------------- -------------

** Wastewater 10,950,536 10,962,764 11,147,792 197,256 2


------------ ------------ ------------ ------------- -------------

* Other Services 300 300 300 0 0

------------ ------------ ------------ ------------- -------------

* Repair and Maintenance 1,500 1,500 1,500 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 12,250 12,250 12,250 0 0

------------ ------------ ------------ ------------- -------------

* Chemicals / Salt / Sand 13,000 13,000 13,000 0 0

------------ ------------ ------------ ------------- -------------

** Southeast Cass Sewer 48,550 48,550 48,550 0 0


------------ ------------ ------------ ------------- -------------

* Full Time Staff 289,424 289,424 310,598 21,174 7

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Employee Benefits 24,033 26,236 24,777 744 3

------------ ------------ ------------ ------------- -------------


161



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Other Services 113,967 113,967 113,967 0 0

------------ ------------ ------------ ------------- -------------

* Other Services 19,500 19,500 19,500 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Insurance 12,050 12,050 12,050 0 0

------------ ------------ ------------ ------------- -------------

* Communications 3,600 3,600 2,600 1,000- 28-

------------ ------------ ------------ ------------- -------------

* Advertising 2,000 2,000 2,000 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* In State Travel 300 300 300 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Education 7,425 7,425 7,425 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 181,941 181,941 183,108 1,167 1

------------ ------------ ------------ ------------- -------------

* Chem/Salt/Gravel/Ashpalt 0 0 5,000 5,000 0

------------ ------------ ------------ ------------- -------------

162



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





------------ ------------ ------------ ------------- -------------

* Improvement Not Buildings 100,000 100,000 100,000 0 0

------------ ------------ ------------ ------------- -------------

* Capital Outlay 17,000 17,000 38,400 21,400 126

------------ ------------ ------------ ------------- -------------

* Transfer To Other Funds 550,000 550,000 550,000 0 0

------------ ------------ ------------ ------------- -------------



------------ ------------ ------------ ------------- -------------

* Other Services 37,157 37,157 37,157 0 0

------------ ------------ ------------ ------------- -------------

* Other Services 429,282 429,282 429,282 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Insurance 2,815 2,815 2,815 0 0

------------ ------------ ------------ ------------- -------------

* Advertising 4,996 4,996 1,996 3,000- 60-

------------ ------------ ------------ ------------- -------------

* Printing & Publishing 540 540 540 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 1,240 1,240 2,240 1,000 81

------------ ------------ ------------ ------------- -------------

* Chem/Salt/Gravel/Ashpalt 0 0 50,000 50,000 0

------------ ------------ ------------ ------------- -------------


163



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Capital Outlay 21,500 21,500 22,500 1,000 5

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

** Vector Control 629,240 629,240 678,240 49,000 8


------------ ------------ ------------ ------------- -------------

* Full Time Staff 128,231 128,231 130,158 1,927 2

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Other Services 18,900 18,900 18,900 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Insurance 6,050 6,050 6,050 0 0

------------ ------------ ------------ ------------- -------------

* Communications 1,000 1,000 1,200 200 20

------------ ------------ ------------ ------------- -------------


164



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* In State Travel 250 250 250 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Education 1,275 1,275 1,275 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 776,647 776,647 910,837 134,190 17

------------ ------------ ------------ ------------- -------------

* Clothing 500 500 500 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

** Street Lighting 1,386,111 1,387,012 1,546,539 160,428 12


------------ ------------ ------------ ------------- -------------

* Full Time Staff 2,348,258 2,348,258 2,609,480 261,222 11

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

165



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





------------ ------------ ------------ ------------- -------------

* Other Services 628,100 628,100 628,100 0 0

------------ ------------ ------------ ------------- -------------

* Technical Services 49,500 49,500 24,500 25,000- 51-

------------ ------------ ------------ ------------- -------------

* Other Services 198,000 198,000 198,000 0 0

------------ ------------ ------------ ------------- -------------

* Utility Services 3,700 3,700 3,700 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Rentals 722,600 722,600 747,600 25,000 3

------------ ------------ ------------ ------------- -------------

* Insurance 89,610 89,610 89,610 0 0

------------ ------------ ------------ ------------- -------------

* Communications 11,270 11,270 11,270 0 0

------------ ------------ ------------ ------------- -------------

* Advertising 7,300 7,300 7,300 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* In State Travel 6,570 6,570 6,570 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Education 23,250 23,250 23,250 0 0

------------ ------------ ------------ ------------- -------------


166



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE




------------ ------------ ------------ ------------- -------------

* Energy 523,411 523,411 823,608 300,197 57

------------ ------------ ------------ ------------- -------------

* Clothing 29,100 29,100 29,100 0 0

------------ ------------ ------------ ------------- -------------

* Miscellaneous 55,260 55,260 139,260 84,000 152

------------ ------------ ------------ ------------- -------------

* Bad Debts 4,122 4,122 4,122 0 0

------------ ------------ ------------ ------------- -------------

* Improvements 2,227,000 2,227,000 2,400,000 173,000 8

------------ ------------ ------------ ------------- -------------

* Machinery & Equipment 332,000 332,000 470,000 138,000 42

------------ ------------ ------------ ------------- -------------

* Debt Service 346,350 346,350 346,350 0 0

------------ ------------ ------------ ------------- -------------

* Transfer To Other Funds 2,692,000 2,692,000 2,592,000 100,000- 4-

------------ ------------ ------------ ------------- -------------

** Solid Waste 12,259,071 12,289,819 13,223,055 963,984 8

FUND 541 Forestry

------------ ------------ ------------ ------------- -------------

* Full Time Staff 520,608 520,608 544,553 23,945 5

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


167



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 541 Forestry

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Other Services 90,774 90,774 90,774 0 0

------------ ------------ ------------ ------------- -------------

* Other Services 375,001 375,001 375,001 0 0

------------ ------------ ------------ ------------- -------------

* Repair and Maintenance 30,700 30,700 25,000 5,700- 19-

------------ ------------ ------------ ------------- -------------

* Rentals 4,000 4,000 4,000 0 0

------------ ------------ ------------ ------------- -------------

* Insurance 11,040 11,040 11,040 0 0

------------ ------------ ------------ ------------- -------------

* Communications 1,800 1,800 1,800 0 0

------------ ------------ ------------ ------------- -------------

* Advertising 200 200 200 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* In State Travel 1,000 1,000 1,000 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Education 4,150 4,150 4,150 0 0

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

* Energy 34,262 34,262 44,100 9,838 29

------------ ------------ ------------ ------------- -------------

168



$%ELEMEN

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 541 Forestry

* Clothing 4,300 4,300 4,900 600 14

------------ ------------ ------------ ------------- -------------

* Miscellaneous 2,000 2,000 2,000 0 0

------------ ------------ ------------ ------------- -------------

* Bad Debts 1,200 1,200 1,200 0 0

------------ ------------ ------------ ------------- -------------

* Capital Outlay 69,000 69,000 100,000 31,000 45

------------ ------------ ------------ ------------- -------------


------------ ------------ ------------ ------------- -------------

** Forestry 1,582,283 1,587,393 1,662,943 80,660 5

------------ ------------ ------------ ------------- -------------

51,063,016 51,145,769 53,121,927 2,058,911 4

169



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 50 Water Operating

501-3050-441.33-03 Overhead Cost Allocation 637,958 637,958 637,958 0 0


501-3050-441.33-25 Legal Services 25,000 25,000 25,000 0 0

501-3050-441.38-22 Billing Services 173,500 173,500 173,500 0 0

501-3050-441.38-99 Other Services 35,000 35,000 35,000 0 0



501-3050-441.69-10 Bad Debts 12,000 12,000 12,000 0 0

------------ ------------ ------------ ------------- -------------

* Water Operating 994,878 994,878 994,878 0 0

DIV 51 Water Treatment

501-3051-441.11-00 Full Time Staff 1,247,764 1,247,764 1,288,673 40,909 3





501-3051-441.20-03 Dental Insurance 8,785 8,785 8,605 180- 2-


501-3051-441.21-01 FICA 6.2% 82,102 82,102 81,421 681- 1-

501-3051-441.21-02 Medicare 1.45% 19,201 19,201 19,042 159- 1-

501-3051-441.22-01 City Pension 5.5% 34,260 34,260 35,395 1,135 3

501-3051-441.22-04 NDPERS Pension 5.12% 35,598 35,598 41,245 5,647 16


501-3051-441.24-00 Unemployment Compensation 40,000 40,000 40,000 0 0



501-3051-441.33-64 Outside Lab Tests 18,000 18,000 18,000 0 0

501-3051-441.34-05 Electricians 10,000 10,000 10,000 0 0

501-3051-441.38-99 Other Services 19,000 19,000 19,000 0 0


501-3051-441.42-41 Sludge Disposal 600,000 600,000 600,000 0 0



501-3051-441.43-23 Lab Equipment Repair 15,000 15,000 15,000 0 0


501-3051-441.43-31 City Mechanic Services 4,000 4,000 4,000 0 0



501-3051-441.52-10 Property Insurance 58,835 58,835 90,000 31,165 53




170



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 51 Water Treatment


501-3051-441.54-40 Other Advertising 3,500 3,500 3,500 0 0









501-3051-441.61-10 Office Supplies 3,600 3,600 3,600 0 0





501-3051-441.61-50 Postage 1,500 1,500 1,500 0 0

501-3051-441.62-10 Gasoline 5,434 5,434 7,364 1,930 36

501-3051-441.62-11 Diesel Fuel 13,139 13,139 20,514 7,375 56

501-3051-441.62-50 Natural Gas 250,000 250,000 250,000 0 0

501-3051-441.62-51 Electricity 550,000 550,000 550,000 0 0

501-3051-441.62-53 Heating Oil 20,000 20,000 20,000 0 0


501-3051-441.65-10 Chemical #1 1,750,000 1,750,000 1,750,000 0 0

501-3051-441.68-10 Miscellaneous 12,000 12,000 12,000 0 0


------------ ------------ ------------ ------------- -------------

* Water Treatment 5,850,670 5,864,997 5,956,502 105,832 2

DIV 52 Water Mains & Hydrants

501-3052-441.11-00 Full Time Staff 520,249 520,249 549,644 29,395 6







501-3052-441.21-01 FICA 6.2% 39,153 39,153 39,993 840 2

501-3052-441.21-02 Medicare 1.45% 9,157 9,157 9,354 197 2

501-3052-441.22-01 City Pension 5.5% 6,312 6,312 6,617 305 5

501-3052-441.22-04 NDPERS Pension 5.12% 21,831 21,831 27,504 5,673 26



501-3052-441.33-85 Traffic Safety Control 10,000 10,000 12,500 2,500 25

171



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 52 Water Mains & Hydrants

501-3052-441.38-00 Other Services 500 500 500 0 0

501-3052-441.38-70 Water Main/Boulevard Rest 20,000 20,000 12,500 7,500- 38-

501-3052-441.38-75 Street Patching Contract 75,000 75,000 77,500 2,500 3

501-3052-441.38-99 Other Services 10,000 10,000 10,000 0 0

501-3052-441.43-20 General Equipment Repair 9,000 9,000 7,000 2,000- 22-

501-3052-441.43-31 City Mechanic Services 7,200 7,200 37,200 30,000 417


501-3052-441.43-90 Other Repairs 3,000 3,000 1,500 1,500- 50-



501-3052-441.53-40 Fax Machines 100 100 100 0 0


501-3052-441.54-00 Advertising 400 400 400 0 0











501-3052-441.61-10 Office Supplies 1,300 1,300 1,300 0 0


501-3052-441.61-30 Vehicle Repair Supplies 17,000 17,000 37,000 20,000 118

501-3052-441.61-40 General Supplies 73,000 73,000 53,000 20,000- 27-

501-3052-441.61-50 Postage 100 100 100 0 0

501-3052-441.62-10 Gasoline 23,128 23,128 26,857 3,729 16

501-3052-441.62-11 Diesel Fuel 56,357 56,357 62,579 6,222 11

501-3052-441.62-12 Other Fuels 1,000 1,000 1,000 0 0


501-3052-441.65-00 Chem/Salt/Gravel/Ashpalt 60,000 60,000 65,000 5,000 8

501-3052-441.65-05 Chemicals 72,500 72,500 77,500 5,000 7

501-3052-441.68-10 Miscellaneous 400 400 400 0 0


------------ ------------ ------------ ------------- -------------

* Water Mains & Hydrants 1,262,514 1,269,927 1,345,804 83,290 7

DIV 53 Water Meters

501-3053-441.11-00 Full Time Staff 200,610 200,610 242,764 42,154 21



172



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 53 Water Meters





501-3053-441.21-01 FICA 6.2% 13,276 13,276 19,266 5,990 45

501-3053-441.21-02 Medicare 1.45% 3,105 3,105 4,506 1,401 45

501-3053-441.22-01 City Pension 5.5% 9,531 9,531 9,832 301 3

501-3053-441.22-04 NDPERS Pension 5.12% 2,196 2,196 8,610 6,414 292



501-3053-441.38-20 Meter Reading Service 130,000 130,000 130,000 0 0

501-3053-441.38-99 Other Services 16,000 16,000 16,000 0 0

501-3053-441.43-20 General Equipment Repair 1,100 1,100 1,000 100- 9-

501-3053-441.43-24 Meter Reading Eq. Repair 12,000 12,000 11,000 1,000- 8-


501-3053-441.43-75 Meter Calibration 15,000 15,000 15,000 0 0

501-3053-441.44-10 Land and Building Rents 65,000 65,000 77,000 12,000 18


501-3053-441.55-10 Custom Printed Forms 450 450 400 50- 11-

501-3053-441.61-10 Office Supplies 400 400 400 0 0

501-3053-441.61-20 Medical Supplies 75 75 50 25- 33-

501-3053-441.61-30 Vehicle Repair Supplies 2,600 2,600 5,500 2,900 112


501-3053-441.62-10 Gasoline 11,010 11,010 17,510 6,500 59

501-3053-441.62-50 Natural Gas 4,278 4,278 6,000 1,722 40



------------ ------------ ------------ ------------- -------------

* Water Meters 528,270 529,973 676,475 148,205 28

------------ ------------ ------------ ------------- -------------

** Public Works 8,636,332 8,659,775 8,973,659 337,327 4

------------ ------------ ------------ ------------- -------------

*** Water Operating 8,636,332 8,659,775 8,973,659 337,327 4

FUND 521 Wastewater


DIV 60 Sewer Operating



------------ ------------ ------------ ------------- -------------

* Sewer Operating 404,860 404,860 404,860 0 0

173



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater


DIV 60 Sewer Operating

521-3061-442.11-00 Full Time Staff 984,613 984,613 1,006,658 22,045 2


521-3061-442.11-02 Full Time Banked Sick 8,413 8,413 7,031 1,382- 16-






521-3061-442.21-01 FICA 6.2% 65,710 65,710 65,227 483- 1-

521-3061-442.21-02 Medicare 1.45% 15,368 15,368 15,255 113- 1-

521-3061-442.22-01 City Pension 5.5% 23,216 23,216 24,270 1,054 5

521-3061-442.22-04 NDPERS Pension 5.12% 33,161 33,161 39,843 6,682 20





521-3061-442.33-20 Accounting Services 1,500 1,500 1,500 0 0


521-3061-442.34-05 Electricians 500 500 500 0 0

521-3061-442.34-10 Communications 1,000 1,000 1,000 0 0


521-3061-442.38-99 Other Services 15,000 15,000 15,000 0 0

521-3061-442.42-40 Biosolid Disposal 155,000 155,000 155,000 0 0

521-3061-442.42-42 Grit Removal 3,600 3,600 3,600 0 0




521-3061-442.43-23 Lab Equipment Repair 1,000 1,000 1,000 0 0




521-3061-442.43-81 Sewer Main Repairs 50,000 50,000 40,000 10,000- 20-

521-3061-442.43-90 Other Repairs 20,000 20,000 20,000 0 0

521-3061-442.43-91 Sanitary Lift Repairs 35,000 35,000 35,000 0 0

521-3061-442.44-20 Equipment & Vehicle Rent 14,500 14,500 30,000 15,500 107








174



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater


DIV 61 Wastewater Treatment








521-3061-442.61-10 Office Supplies 2,500 2,500 2,500 0 0

521-3061-442.61-25 Lab Supplies 3,000 3,000 3,000 0 0


521-3061-442.61-40 General Supplies 51,000 51,000 40,000 11,000- 22-


521-3061-442.61-50 Postage 300 300 300 0 0

521-3061-442.61-70 Books & Periodicals 300 300 300 0 0

521-3061-442.62-10 Gasoline 17,596 17,596 23,381 5,785 33

521-3061-442.62-11 Diesel Fuel 10,227 10,227 25,227 15,000 147

521-3061-442.62-50 Natural Gas 8,082 8,082 13,082 5,000 62

521-3061-442.62-51 Electricity 305,921 305,921 305,921 0 0

521-3061-442.62-53 Heating Oil 4,000 4,000 4,000 0 0

521-3061-442.62-70 Electric - Sanitary Lifts 245,000 245,000 245,000 0 0


521-3061-442.65-10 Chemical #1 240,000 240,000 240,000 0 0

521-3061-442.65-11 Sand 12,500 12,500 12,500 0 0

521-3061-442.68-10 Miscellaneous 7,500 7,500 7,500 0 0


------------ ------------ ------------ ------------- -------------

* Wastewater Treatment 3,210,764 3,222,190 3,272,581 61,817 2

DIV 82 Sewer Collection System

521-3082-442.43-81 Sewer Main Repairs 120,000 120,000 120,000 0 0

------------ ------------ ------------ ------------- -------------

* Sewer Collection System 120,000 120,000 120,000 0 0

DIV 83 Sump Pump Compliance

521-3083-442.11-00 Full Time Staff 102,068 102,068 104,045 1,977 2

521-3083-442.11-02 Full Time Banked Sick 1,218 1,218 165 1,053- 86-





521-3083-442.21-01 FICA 6.2% 7,220 7,220 7,258 38 1

521-3083-442.21-02 Medicare 1.45% 1,689 1,689 1,697 8 0

175



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater


DIV 83 Sump Pump Compliance

521-3083-442.22-01 City Pension 5.5% 3,700 3,700 3,719 19 1

521-3083-442.22-04 NDPERS Pension 5.12% 2,125 2,125 2,633 508 24









521-3083-442.61-10 Office Supplies 1,500 1,500 1,500 0 0


521-3083-442.61-50 Postage 2,400 2,400 2,400 0 0

521-3083-442.62-10 Gasoline 2,306 2,306 3,376 1,070 46


521-3083-442.68-10 Miscellaneous 500 500 500 0 0


------------ ------------ ------------ ------------- -------------

* Sump Pump Compliance 158,115 158,917 161,683 3,568 2

DIV 84 Wastewater Reuse



521-3084-442.34-05 Electricians 500 500 500 0 0

521-3084-442.34-10 Communications 1,000 1,000 1,000 0 0














521-3084-442.61-10 Office Supplies 500 500 500 0 0

521-3084-442.61-25 Lab Supplies 1,000 1,000 1,000 0 0


521-3084-442.62-50 Natural Gas 1,588 1,588 1,588 0 0

521-3084-442.62-51 Electricity 114,329 114,329 114,329 0 0

176



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 521 Wastewater


DIV 84 Wastewater Reuse

521-3084-442.65-10 Chemical #1 125,000 125,000 150,000 25,000 20


------------ ------------ ------------ ------------- -------------

* Wastewater Reuse 347,502 347,502 377,502 30,000 9

------------ ------------ ------------ ------------- -------------

** Public Works 4,241,241 4,253,469 4,336,626 95,385 2

------------ ------------ ------------ ------------- -------------

*** Wastewater 4,241,241 4,253,469 4,336,626 95,385 2



DIV 63 Southeast Cass Sewer

523-3063-442.38-22 Billing Services 300 300 300 0 0



523-3063-442.62-51 Electricity 12,250 12,250 12,250 0 0

523-3063-442.65-10 Chemical #1 13,000 13,000 13,000 0 0

------------ ------------ ------------ ------------- -------------

* Southeast Cass Sewer 48,550 48,550 48,550 0 0

------------ ------------ ------------ ------------- -------------

** Public Works 48,550 48,550 48,550 0 0

------------ ------------ ------------ ------------- -------------

*** Southeast Cass Sewer 48,550 48,550 48,550 0 0



DIV 64 Storm Sewer

524-3064-443.11-00 Full Time Staff 284,685 284,685 305,859 21,174 7






524-3064-443.21-01 FICA 6.2% 18,768 18,768 19,830 1,062 6

524-3064-443.21-02 Medicare 1.45% 4,389 4,389 4,638 249 6

524-3064-443.22-04 NDPERS Pension 14,975 14,975 19,147 4,172 28



177



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 64 Storm Sewer



524-3064-443.33-25 Legal Services 10,000 10,000 10,000 0 0


524-3064-443.38-99 Other Services 5,500 5,500 5,500 0 0

524-3064-443.43-20 General Equipment Repair 0 0 5,000 5,000 0

524-3064-443.43-92 Storm Lift Repairs 25,000 25,000 25,000 0 0

524-3064-443.43-96 Storm Pond Repairs 0 0 10,000 10,000 0





524-3064-443.53-20 Cellular Phone Service 3,500 3,500 2,500 1,000- 29-










524-3064-443.61-10 Office Supplies 600 600 600 0 0

524-3064-443.61-95 Supplies Storm Sewer 6,000 6,000 6,000 0 0

524-3064-443.62-10 Gasoline 1,941 1,941 3,108 1,167 60

524-3064-443.62-71 Electric - Storm Lifts 180,000 180,000 180,000 0 0

524-3064-443.65-70 Storm Pond Chemicals 0 0 5,000 5,000 0

524-3064-443.68-10 Miscellaneous 220 220 220 0 0

------------ ------------ ------------ ------------- -------------

* Storm Sewer 751,608 753,811 799,308 47,700 6

------------ ------------ ------------ ------------- -------------

** Public Works 751,608 753,811 799,308 47,700 6

------------ ------------ ------------ ------------- -------------

*** Storm Sewer Utility 751,608 753,811 799,308 47,700 6



DIV 68 Vector Control



526-3068-444.38-25 Mosquito Control 425,782 425,782 425,782 0 0

178



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 68 Vector Control






526-3068-444.54-10 Legal Publications 4,996 4,996 1,996 3,000- 60-



526-3068-444.62-10 Gasoline 816 816 1,316 500 61

526-3068-444.62-11 Diesel Fuel 424 424 924 500 118

526-3068-444.65-05 Chemicals 0 0 50,000 50,000 0


------------ ------------ ------------ ------------- -------------

* Vector Control 484,380 484,380 532,380 48,000 10

------------ ------------ ------------ ------------- -------------

** Public Works 484,380 484,380 532,380 48,000 10

------------ ------------ ------------ ------------- -------------

*** Vector Control 484,380 484,380 532,380 48,000 10



DIV 35 Street Lights

528-3035-415.11-00 Full Time Staff 115,849 115,849 119,740 3,891 3


528-3035-415.11-02 Full Time Banked Sick 1,964 1,964 0 1,964- 100-





528-3035-415.21-01 FICA 6.2% 8,375 8,375 8,429 54 1

528-3035-415.21-02 Medicare 1.45% 1,959 1,959 1,971 12 1

528-3035-415.22-04 NDPERS Pension 6,094 6,094 7,496 1,402 23




528-3035-415.38-99 Other Services 4,900 4,900 4,900 0 0


528-3035-415.43-61 Street Light Underground 60,000 60,000 60,000 0 0

528-3035-415.43-62 Street Light Pole & Fixt. 63,400 63,400 63,400 0 0



179



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 35 Street Lights









528-3035-415.61-10 Office Supplies 200 200 200 0 0

528-3035-415.61-30 Vehicle Repair Supplies 0 0 2,500 2,500 0


528-3035-415.61-50 Postage 200 200 200 0 0

528-3035-415.62-10 Gasoline 1,672 1,672 5,000 3,328 199

528-3035-415.62-11 Diesel Fuel 3,177 3,177 5,837 2,660 84

528-3035-415.62-51 Electricity 771,798 771,798 900,000 128,202 17



------------ ------------ ------------ ------------- -------------

* Street Lights 1,146,111 1,147,012 1,306,539 160,428 14

------------ ------------ ------------ ------------- -------------

** Public Works 1,146,111 1,147,012 1,306,539 160,428 14

------------ ------------ ------------ ------------- -------------

*** Street Lighting 1,146,111 1,147,012 1,306,539 160,428 14



DIV 70 Solid Waste Unallocated


531-3070-431.68-10 Miscellaneous 51,000 51,000 51,000 0 0

531-3070-431.69-10 Bad Debts 4,122 4,122 4,122 0 0

------------ ------------ ------------ ------------- -------------

* Solid Waste Unallocated 76,622 76,622 76,622 0 0

DIV 71 Solid Waste Admin.

531-3071-431.11-00 Full Time Staff 181,770 181,770 327,374 145,604 80






180



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE







531-3071-431.20-05 Auto Allowance 0 0 900 900 0

531-3071-431.21-01 FICA 6.2% 12,271 12,271 21,005 8,734 71

531-3071-431.21-02 Medicare 1.45% 2,870 2,870 4,912 2,042 71

531-3071-431.22-01 City Pension 5.5% 5,515 5,515 5,928 413 7

531-3071-431.22-04 NDPERS Pension 4,726 4,726 14,308 9,582 203

531-3071-431.22-05 NDPERS & City Pension 791 791 2,011 1,220 154




531-3071-431.33-25 Legal Services 5,000 5,000 5,000 0 0

531-3071-431.33-70 Temp. Clerical 18,500 18,500 18,500 0 0

531-3071-431.33-81 Credit /Background Checks 600 600 600 0 0

531-3071-431.34-05 Electricians 1,500 1,500 1,500 0 0

531-3071-431.38-99 Other Services 17,000 17,000 17,000 0 0








531-3071-431.43-90 Other Repairs 12,000 12,000 12,000 0 0







531-3071-431.54-40 US West & Frontier 5,000 5,000 5,000 0 0










531-3071-431.61-10 Office Supplies 3,000 3,000 3,000 0 0




531-3071-431.61-50 Postage 4,500 4,500 4,500 0 0

181



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE






531-3071-431.62-10 Gasoline 550 550 335 215- 39-

531-3071-431.62-11 Diesel Fuel 1,185 1,185 1,541 356 30

531-3071-431.62-50 Natural Gas 16,972 16,972 16,972 0 0

531-3071-431.62-51 Electricity 18,346 18,346 18,346 0 0


531-3071-431.68-10 Miscellaneous 1,500 1,500 85,500 84,000 5,600


------------ ------------ ------------ ------------- -------------

* Solid Waste Admin. 909,060 911,263 1,168,069 259,009 28

DIV 72 Residential Collection

531-3072-432.11-00 Full Time Staff 768,723 768,723 799,468 30,745 4


531-3072-432.11-02 Full Time Banked Sick 8,807 8,807 8,780 27- 0





531-3072-432.21-01 FICA 6.2% 53,120 53,120 53,501 381 1

531-3072-432.21-02 Medicare 1.45% 12,423 12,423 12,512 89 1

531-3072-432.22-01 City Pension 5.5% 16,910 16,910 14,779 2,131- 13-

531-3072-432.22-04 NDPERS Pension 25,610 25,610 34,627 9,017 35




531-3072-432.38-99 Other Services 40,000 40,000 40,000 0 0









531-3072-432.62-10 Gasoline 5,621 5,621 7,246 1,625 29

531-3072-432.62-11 Diesel Fuel 103,914 103,914 136,459 32,545 31



------------ ------------ ------------ ------------- -------------

* Residential Collection 1,664,665 1,676,583 1,759,319 94,654 6

DIV 73 Commercial Collection

182



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 73 Commercial Collection

531-3073-432.11-00 Full Time Staff 221,683 221,683 221,832 149 0






531-3073-432.21-01 FICA 6.2% 15,244 15,244 14,700 544- 4-

531-3073-432.21-02 Medicare 1.45% 3,565 3,565 3,438 127- 4-

531-3073-432.22-01 City Pension 5.5% 11,358 11,358 8,731 2,627- 23-

531-3073-432.22-04 NDPERS Pension 1,704 1,704 4,777 3,073 180



531-3073-432.43-70 Container Repair 10,000 10,000 10,000 0 0





531-3073-432.62-10 Gasoline 593 593 419 174- 29-

531-3073-432.62-11 Diesel Fuel 59,453 59,453 85,217 25,764 43

531-3073-432.62-12 Other Fuels 2,000 2,000 2,000 0 0


------------ ------------ ------------ ------------- -------------

* Commercial Collection 436,022 439,528 458,860 22,838 5

DIV 74 Landfill

531-3074-433.11-00 Full Time Staff 654,677 654,677 676,878 22,201 3

531-3074-433.11-01 Full Time - Overtime 29,072 29,072 70,000 40,928 141






531-3074-433.21-01 FICA 6.2% 46,887 46,887 47,568 681 1

531-3074-433.21-02 Medicare 1.45% 10,965 10,965 11,125 160 1

531-3074-433.22-01 City Pension 5.5% 25,086 25,086 23,522 1,564- 6-

531-3074-433.22-04 NDPERS Pension 12,444 12,444 17,831 5,387 43




531-3074-433.33-06 Quality Control Testing 10,000 10,000 10,000 0 0

531-3074-433.33-11 Environmental Monitoring 7,500 7,500 7,500 0 0

531-3074-433.33-80 Burglar Alarm Fees 1,000 1,000 1,000 0 0

531-3074-433.34-05 Electricians 10,000 10,000 10,000 0 0

183



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 74 Landfill

531-3074-433.34-20 Marketing / Public Relat. 25,000 25,000 0 25,000- 100-

531-3074-433.38-99 Other Services 43,000 43,000 43,000 0 0

531-3074-433.41-05 Water and Sewer 3,000 3,000 3,000 0 0


531-3074-433.42-11 Handicapped Paper Collect 8,000 8,000 8,000 0 0







531-3074-433.44-20 Equipment & Vehicle Rent 370,000 370,000 395,000 25,000 7




531-3074-433.53-40 Fax Machines 500 500 500 0 0








531-3074-433.59-25 Operator Certifications 400 400 400 0 0

531-3074-433.61-10 Office Supplies 1,000 1,000 1,000 0 0




531-3074-433.62-10 Gasoline 6,131 6,131 9,993 3,862 63

531-3074-433.62-11 Diesel Fuel 25,108 25,108 225,000 199,892 796

531-3074-433.62-12 Other Fuels 10,000 10,000 10,000 0 0

531-3074-433.62-50 Natural Gas 9,811 9,811 9,811 0 0

531-3074-433.62-51 Electricity 167,359 167,359 167,359 0 0


531-3074-433.68-10 Miscellaneous 760 760 760 0 0

------------ ------------ ------------ ------------- -------------

* Landfill 2,580,551 2,588,864 2,887,734 307,183 12

DIV 75 Roll Off

531-3075-432.11-00 Full Time Staff 93,896 93,896 96,349 2,453 3


531-3075-432.11-02 Full Time Banked Sick 1,480 1,480 955 525- 35-


184



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 75 Roll Off



531-3075-432.21-01 FICA 6.2% 6,093 6,093 5,972 121- 2-

531-3075-432.21-02 Medicare 1.45% 1,425 1,425 1,397 28- 2-

531-3075-432.22-01 City Pension 5.5% 2,853 2,853 2,933 80 3

531-3075-432.22-04 NDPERS Pension 2,438 2,438 2,972 534 22




531-3075-432.43-70 Container Repair 10,000 10,000 10,000 0 0







531-3075-432.62-11 Diesel Fuel 34,130 34,130 45,828 11,698 34

531-3075-432.62-12 Other Fuels 1,500 1,500 1,500 0 0


------------ ------------ ------------ ------------- -------------

* Roll Off 219,292 220,595 233,999 14,707 7

DIV 76 Solid Waste Recycling

531-3076-432.11-00 Full Time Staff 221,664 221,664 235,594 13,930 6







531-3076-432.21-01 FICA 6.2% 16,617 16,617 16,908 291 2

531-3076-432.21-02 Medicare 1.45% 3,886 3,886 3,954 68 2

531-3076-432.22-01 City Pension 5.5% 5,732 5,732 5,960 228 4

531-3076-432.22-04 NDPERS Pension 6,634 6,634 8,530 1,896 29




531-3076-432.38-90 Tire Disposal Service 6,500 6,500 6,500 0 0

531-3076-432.38-97 Recycling 10,000 10,000 10,000 0 0




531-3076-432.43-90 Other Repairs 4,000 4,000 4,000 0 0

185



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 76 Solid Waste Recycling














531-3076-432.61-10 Office Supplies 1,000 1,000 1,000 0 0



531-3076-432.61-50 Postage 3,500 3,500 3,500 0 0

531-3076-432.62-10 Gasoline 2,515 2,515 3,529 1,014 40

531-3076-432.62-11 Diesel Fuel 48,909 48,909 73,377 24,468 50

531-3076-432.62-12 Other Fuels 2,000 2,000 2,000 0 0


------------ ------------ ------------ ------------- -------------

* Solid Waste Recycling 598,943 601,547 651,280 52,337 9

DIV 79 Household Hazardous Waste

531-3079-433.11-00 Full Time Staff 46,648 46,648 48,927 2,279 5







531-3079-433.21-01 FICA 6.2% 3,697 3,697 3,850 153 4

531-3079-433.21-02 Medicare 1.45% 865 865 901 36 4

531-3079-433.22-01 City Pension 5.5% 2,799 2,799 2,936 137 5



531-3079-433.38-99 Other Services 60,000 60,000 60,000 0 0

531-3079-433.41-05 Water and Sewer 700 700 700 0 0




531-3079-433.43-50 Maintenance Service Cont. 500 500 500 0 0

186



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE





DIV 79 Household Hazardous Waste













531-3079-433.61-10 Office Supplies 700 700 700 0 0



531-3079-433.61-50 Postage 250 250 250 0 0

531-3079-433.62-10 Gasoline 1,082 1,082 444 638- 59-

531-3079-433.62-51 Electricity 6,232 6,232 6,232 0 0


------------ ------------ ------------ ------------- -------------

* Household Hazardous Waste 176,566 177,467 178,822 2,256 1

------------ ------------ ------------ ------------- -------------

** Public Works 6,661,721 6,692,469 7,414,705 752,984 11

------------ ------------ ------------ ------------- -------------

*** Solid Waste 6,661,721 6,692,469 7,414,705 752,984 11

FUND 541 Forestry


DIV 81 Forestry

541-3081-440.11-00 Full Time Staff 496,495 496,495 520,105 23,610 5







541-3081-440.21-01 FICA 6.2% 40,927 40,927 41,218 291 1

541-3081-440.21-02 Medicare 1.45% 9,572 9,572 9,640 68 1

541-3081-440.22-01 City Pension 5.5% 11,238 11,238 11,742 504 4

541-3081-440.22-04 NDPERS Pension 16,264 16,264 20,308 4,044 25


187



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 541 Forestry


DIV 81 Forestry






541-3081-440.38-91 Pruning 75,000 75,000 75,000 0 0

541-3081-440.38-92 Stump Grinding 25,000 25,000 25,000 0 0

541-3081-440.38-93 Tree Removal 190,000 190,000 190,000 0 0

541-3081-440.38-99 Other Services 74,701 74,701 74,701 0 0

541-3081-440.43-20 General Equipment Repair 5,700 5,700 0 5,700- 100-


541-3081-440.43-50 Maintenance Contracts 5,000 5,000 5,000 0 0

















541-3081-440.61-10 Office Supplies 1,000 1,000 1,000 0 0


541-3081-440.61-30 Vehicle Parts & Supplies 17,000 17,000 25,000 8,000 47


541-3081-440.61-50 Postage 1,200 1,200 1,200 0 0

541-3081-440.62-10 Gasoline 12,710 12,710 15,000 2,290 18

541-3081-440.62-11 Diesel Fuel 21,252 21,252 29,000 7,748 36

541-3081-440.62-12 Other Fuels 300 300 100 200- 67-


541-3081-440.68-10 Miscellaneous 2,000 2,000 2,000 0 0

541-3081-440.69-10 Bad Debts 1,200 1,200 1,200 0 0

------------ ------------ ------------ ------------- -------------

* Forestry 1,422,283 1,427,393 1,471,943 49,660 3

------------ ------------ ------------ ------------- -------------

188



$%DETAIL

2011 2011 2012 2012 $ CHANGE 2012 % CHANGE



FUND 541 Forestry


DIV 81 Forestry

** Public Works 1,422,283 1,427,393 1,471,943 49,660 3

------------ ------------ ------------ ------------- -------------

*** Forestry 1,422,283 1,427,393 1,471,943 49,660 3

------------ ------------ ------------ ------------- -------------

23,392,226 23,466,859 24,883,710 1,491,484 6

189

city of fargo, north dakota · mayor dennis r. walaker 200 3rdstreetnorth fargo, northdakota 58102...

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