general fund analysis - ci.pierre.sd.us

General Fund Analysis

2019 % of Budget

2020 % of Budget

January $1,314,535.01 9% $1,162,957.35 8%February $984,491.87 15% $1,089,888.23 15%

March $1,685,747.93 26% $949,191.49 21%April $1,384,660.13 35% $1,704,503.79 32%May $1,070,730.61 42% $1,197,948.10 40%June $1,517,703.73 52% $1,195,307.03 48%July $1,442,493.21 62% $1,084,126.38 55%

August $1,191,623.02 69% $1,193,947.60 63%September $983,902.24 76% $1,210,565.23 71%

October $1,438,647.21 85% $0.00 71%November $915,244.52 91% $0.00 71%December $1,222,260.51 99% $0.00 71%

YTD Actual $15,152,039.99 $10,788,435.20

Budget $16,512,040.09 92% $15,281,764.75 71%

YTD Expenditure

$500,000

$700,000

$900,000

$1,100,000

$1,300,000

$1,500,000

$1,700,000

$1,900,000

2019

2020


2019 % of Budget

2020 % of Budget

January $763,908.35 5% $876,704.02 6%February $642,353.87 10% $639,681.57 11%

March $684,938.21 15% $867,414.04 17%April $746,242.71 20% $932,751.48 23%May $1,792,869.99 32% $1,942,008.89 37%June $900,906.06 38% $634,436.58 41%July $756,260.64 44% $594,447.03 45%

August $497,568.31 47% $1,135,345.32 53%September $878,551.64 53% $624,824.59 57%

October $717,000.18 58% $0.00 57%November $1,509,494.86 69% $0.00 57%December $5,194,687.27 105% $0.00 57%

YTD Actual $15,084,782.09 $8,247,613.52

Budget $15,428,843.49 98% $14,385,650.44 57%

YTD Revenue

$300,000

$800,000

$1,300,000

$1,800,000

$2,300,000

$2,800,000

$3,300,000

$3,800,000

2019

2020


Revenue% of

BudgetExpense

% of Budget

Difference

January $876,704.02 6% $1,162,957.35 8% (286,253.33)

February $639,681.57 11% $1,089,888.23 15% (450,206.66)

March $867,414.04 17% $949,191.49 21% (81,777.45)

April $932,751.48 23% $1,704,503.79 32% (771,752.31)

May $1,942,008.89 37% $1,197,948.10 40% 744,060.79

June $634,436.58 41% $1,195,307.03 48% (560,870.45)

July $594,447.03 45% $1,084,126.38 55% (489,679.35)

August $1,135,345.32 53% $1,193,947.60 63% (58,602.28)

September $624,824.59 57% $1,210,565.23 71% (585,740.64)

October $0.00 57% $0.00 71% 0.00

November $0.00 57% $0.00 71% 0.00

December $0.00 57% $0.00 71% 0.00YTD Actual $8,247,613.52 $10,788,435.20 ($2,540,821.68)

Budget $14,385,650.44 57% $15,281,764.75 71%

YTD Revenue & Expense Comparison

$100,000

$300,000

$500,000

$700,000

$900,000

$1,100,000

$1,300,000

$1,500,000

$1,700,000

$1,900,000

Revenue Expense

City of PierreFinancial ReportSeptember 30, 2020

General Fund Summary - Fund 01

Unrestricted Cash Balance

Restricted Committed Assigned UnassignedTotal Cash

Balance

June 30, 2020 $637,329 $38,219 $210,274 ($3,152,150) ($2,266,327)~change $0 $0 $0 ($1,127,964) ($1,127,964)September 30, 2020 $637,329 $38,219 $210,274 ($4,280,114) ($3,394,291)

Budget Status

Revenue 2020 Budget

Actual Revenues % of Budget

TAXES Property Taxes 3,307,745$ 1,842,227$ 56% Sales Tax 3,880,000$ 3,081,468$ 79%TOTAL TAXES 7,187,745$ 4,923,695$ 69%LICENSES & PERMITS Building Permits 114,000$ 60,724$ 53% Liquor License 210,000$ 119,839$ 57% Other Licenses & Permits 26,200$ 28,733$ 110%TOTAL LICENSES & PERMITS 350,200$ 209,296$ 60%INTERGOVERNMENTAL Federal Grants 324,782$ 33,546$ 10% State Grants 305,000$ 21,695$ 7% Local Grants 121,000$ 9,730$ 8% Bank Franchise 110,000$ 160,853$ 146% Liquor Tax Reversion 90,000$ 68,293$ 76% Motor V License 105,000$ 90,590$ 86% City Road Hwy & Bridge 320,000$ 232,787$ 73% Other Intergovernmental 18,000$ 6,004$ 33%TOTAL INTERGOVERNMENTAL 1,393,782$ 623,498$ 45%CHARGES FOR GOODS & SERVICES 2,768,917$ 2,162,978$ 78%FINES 9,700$ 4,622$ 48%MISCELLANEOUS 133,200$ 289,553$ 217%OTHER SOURCES 2,542,106$ 33,972$ 1%

TOTAL GENERAL FUND REVENUE 14,385,650$ 8,247,614$ 57%


General Fund Summary - Fund 01

Expenditures by Department 2020 Budget

Actual Expenditures % of Budget

COMMISSION 95,928$ 70,546$ 73.5%CONTINGENCY 250,000$ -$ 0.0%BOARDS & COMMITTEES 4,300$ 1,363$ 31.7%ELECTIONS 10,600$ 17$ 0.2%ATTORNEY 95,000$ 54,810$ 57.7%FINANCE 774,373$ 562,670$ 72.7%PERSONNEL 217,869$ 158,961$ 73.0%INFORMATION TECHNOLOGY 506,024$ 469,002$ 92.7%INSURANCE 592,000$ 600,278$ 101.4%CITY HALL 263,315$ 103,414$ 39.3%ADMIN OFFICE 1,653,150$ 1,103,418$ 66.7%POLICE 2,833,173$ 1,868,039$ 65.9%FIRE 464,281$ 306,969$ 66.1%STREET 1,990,328$ 1,494,576$ 75.1%SNOW REMOVAL 105,436$ 41,378$ 39.2%CEMETERY 237,143$ 151,678$ 64.0%MOSQUITO CONTROL 36,947$ 51,153$ 138.4%RECREATION 233,827$ 105,078$ 44.9%SWIMMING POOL 76,337$ 11,214$ 14.7%AQUATIC CENTER 183,100$ 161,751$ 88.3%PARK 1,814,108$ 1,427,308$ 78.7%GOLF 803,916$ 599,166$ 74.5%LIBRARY 879,328$ 574,235$ 65.3%OUTSIDE AGENCIES 210,982$ 157,397$ 74.6%PROMOTION/CONSERVATION/DEVELOPMENT 949,300$ 714,017$ 75.2%OTHER USES -$ -$

TOTAL GENERAL FUND EXPENDITURES 15,280,765$ 10,788,435$ 70.6%


Occupancy Tax Fund Summary - Fund 20



Balance

June 30, 2020 $0 $0 $100,678 $0 $100,678~change $0 $0 $333,505 $0 $333,505September 30, 2020 $0 $0 $434,183 $0 $434,183

Budget Status

Revenue

2020 BudgetActual

RevenuesYTD % of Budget

OCCUPANCY TAX 245,000$ 120,164$ 49%LOCAL GRANTS -$ 3,750$ INTEREST EARNED 1,000$ -$ 0%REIMBURSEMENTS -$ -$

246,000$ 123,914$ 50%

Expenditures by Department

2020 Budget Actual

Expenditures YTD % of Budget

CITY PROMOTION 123,000$ 55,738$ 45%CITY PROMO - CAPITAL 123,000$ -$ 0%

246,000$ 55,738$ 23%


Special Tax Fund Summary - Fund 21



Balance


Budget Status

Revenue

2020 BudgetActual


SALES TAX 540,000$ 382,862$ 71%INTEREST EARNED 1,000$ -$ 0%OPERATING TRANSFER IN -$ 41,699$

541,000$ 424,561$ 78%


2020 Budget Actual


DEBT SERVICE 381,085$ 285,814$ 75%CITY PROMOTION 159,915$ -$

541,000$ 285,814$ 53%

Menards

3rd Penny, BBB


Capital Improvement Fund Summary - Fund 25



Balance

June 30, 2020 $0 $0 $1,102,396 $0 $1,102,396~change $0 $0 ($151,414) $0 ($151,414)September 30, 2020 $0 $0 $950,983 $0 $950,983

Budget Status

Revenue

2020 BudgetActual


SALES TAX 3,880,000$ 3,081,468$ 79%STREET MAINTENANCE FEE 460,000$ 266,901$ 58%FEDERAL GRANTS -$ 260,000$ PROPERTY ASSESSMENTS -$ 5,835$ INTEREST EARNED 1,000$ -$ 0%CONTRIBUTIONS REVENUE Hyde & BGC -$ 309,791$ LOAN PROCEEDS 1,487,723$ -$ 0%OPERATING TRANSFER IN 80,000$ -$ 0%

5,908,723$ 3,923,995$ 66%


2020 Budget Actual


FIRE Fire Engine #1 400,000$ -$ 0%STREET 2,141,000$ 1,605,848$ 75%LANDFILL 335,386$ 238,906$ 71%DEBT SERVICE 9,061$ 6,795$ 75%AMBULANCE SERVICE 85,000$ 52,500$ 62%AQUATIC ENTER 168,604$ 26,553$ 16%PARK Boys & Girls Club 2,268,588$ 2,208,402$ 97%OTHER USES 224,199$ -$ 0%

5,631,838$ 4,139,005$ 73%

$799,557

$582,756

$588,003

$682,274

$662,704

$739,848

$770,014

$652,682

$729,394

$660,634

$672,281

$677,365

$829,864

$609,971

$591,944

$686,910

$651,422

$708,067

$772,444

$706,658

$712,612

$686,530

$684,253 $728,254

$757,075

$613,861

$590,386

$674,418

$652,656

$742,581

$783,928

$773,529

$765,203

$720,761

$729,803

$734,551

$816,148

$652,354

$628,557

$691,574

$670,532

$752,411 $800,709

$757,727

$742,616

$400,000

$450,000

$500,000

$550,000

$600,000

$650,000

$700,000

$750,000

$800,000

$850,000

$900,000

2017 2018 2019 2020

YTD change from September 2019 = 2.5%2017 Actual = $8,217,5132018 Actual = $8,368,9592019 Actual = $8,538,7532020 Budget = $8,300,000

21.23%

2.15%‐3.60%

‐7.90%0.16% ‐2.99%

1.92%‐4.24%

7.44%

‐1.71% ‐4.85%

‐10%

‐5%

0%

5%

10%

15%

20%

25%

Aberdeen Brookings Fort Pierre Huron Mitchell Pierre Rapid City Sioux Falls Spearfish Watertown Yankton

Month Change, September 2020 compared to 2019

19.84%

‐0.43%

7.00%

‐3.47% ‐1.10%

2.49%0.67% ‐1.17%

5.12%

1.92% 2.16%

‐10%

‐5%

0%

5%

10%

15%

20%

25%

Year‐to‐Date Change thru September, 2020 compared to 2019


Storm Drainage Fund Summary - Fund 61



Balance


Budget Status

Revenue

2020 BudgetActual


INTEREST EARNED -$ -$ REIMBURSEMENTS -$ 432$ STORM DRAINAGE FEE O&M 153,334$ 121,886$ 79%STORM DRAINAGE FEE CAPITAL 306,667$ 243,813$ 80%

460,000$ 366,132$ 80%


2020 Budget Actual


STORM DRAINAGE 460,000$ 206,878$ 45%

Budget ActualRevenue 460,000$ 366,132$ Expense 460,000$ 206,878$

$460,000

$366,132

$460,000

$206,878

$‐

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

$500,000

Budget Actual

Revenue

Expense


Water Fund Summary - Fund 62



Balance

June 30, 2020 $0 $0 $1,390,955 $912,258 $2,303,213~change $0 $0 $12,500 $749,338 $761,838September 30, 2020 $0 $0 $1,403,455 $1,661,596 $3,065,051

Budget Status

Revenue

2020 BudgetActual


INTEREST EARNED 10,000$ -$ 0%REIMBURSEMENTS -$ 77$ BOND PROCEEDS Water Treatment Plant 37,240,525$ -$ 0%METERED SALES 3,940,110$ 2,812,024$ 71%METERED SALES FOR RESERVES -$ 0$ METERED SALES DEBT SURCHARGE -$ 104,355$ BULK WATER 5,000$ (3,669)$ -73%SALE OF MATERIALS 12,000$ 10,402$ 87%WATER TAPS 1,500$ 370$ 25%TURN ON FEES -$ 9$ OTHER -$ 0$ EQUIP & LABOR 2,000$ 954$ 48%SURPLUS PROPERTY 123,000$ 74,332$ 60%

41,334,135$ 2,998,854$ 7%


2020 Budget Actual


WATER TREATMENT PLANT $ 37,990,525 $ 1,068,203 3%WATER OPERATIONS $ 3,332,087 $ 2,058,403 62%

41,322,612$ 3,126,606$ 8%


Electric Fund Summary - Fund 63



Balance

June 30, 2020 $643,115 $4,342,566 $1,206,636 $4,527,504 $10,719,822~change $7,727 $241,159 $12,500 ($73,315) $188,072September 30, 2020 $650,843 $4,583,726 $1,219,137 $4,454,188 $10,907,893

Budget Status

Revenue

2020 BudgetActual


METERED SALES 15,700,000$ 11,520,693$ 73%METERED SALES FOR RESERVES -$ 6,251$ UTILITY ARRANGEMENT -$ (5,827)$ PERMANENT ELECTRIC 20,000$ 13,379$ 67%TEMP SERVICE -$ 1,032$ TURN ON FEES 85,000$ 63,899$ 75%UTILITIES PENALTY 100,000$ 62,714$ 63%ELECTRIC SERVICE FEES -$ -$ EQUIP, MATERIALS & LABOR 40,000$ 24,336$ 61%SPP ALLOCATION 570,000$ 693,892$ 122%EASEMENTS -$ 1,000$ FEDERAL GRANTS -$ $ - #DIV/0!INSURANCE PROCEEDS -$ $ 1,105 INTEREST EARNED 25,000$ 951$ 4%REIMBURSEMENTS 5,000$ 11,163$ 223%BOND PROCEEDS Remainder of Phase 2 Bonds 2,009,507$ -$ 0%MISCELLANEOUS INCOME -$ 1,130$ BUILD AMERICA BOND REIMB 330,000$ -$ 0%BUILDING RENT 15,000$ 11,340$ 76%SURPLUS PROPERTY 55,000$ 2,704$ 5%

18,954,507$ 12,409,759$ 65%


2020 Budget Actual


ELECTRIC DISTRIBUTION 5,163,889$ 4,856,090$ 94%ELECTRIC TRANSMISSION 25,000$ 578,070$ 2312%ELECTRIC GENERAL 11,769,406$ 6,693,153$ 57%OTHER USES 2,500,000$ -$ 0%

19,458,295$ 12,127,313$ 62%


Wastewater Fund Summary - Fund 64



Balance

June 30, 2020 $0 $0 $1,304,993 $711,846 $2,016,839~change $0 $0 $8,175 $17,511 $25,686September 30, 2020 $0 $0 $1,313,168 $729,357 $2,042,525

Budget Status

Revenue

2020 BudgetActual


BOND PROCEEDS 12,679,947$ -$ 0%INTEREST EARNED -$ -$ SEWER CHARGES 3,360,541$ 2,418,605$ 72%SEWER CHARGES FOR RESERVES -$ 3$ SEWER DEBT SERVICE SURCHARGE 102,293$ 267,342$ 261%SEPTIC LIQUID WASTE 15,000$ 17,950$ 120%REIMBURSEMENTS -$ -$ RENTALS 2,900$ -$ 0%OTHER -$ 15$ SURPLUS PROPERTY 25,000$ 38$ 0%

16,185,681$ 2,703,953$ 17%


2020 Budget Actual


WW PLANT REDESIGN PROJECT 13,649,947$ 805,027$ 6%WASTEWATER OPERATIONS 2,444,713$ 1,305,635$ 53%

16,094,660$ 2,110,661$ 13%


Airport Fund Summary - Fund 66



Balance

June 30, 2020 $0 $0 $0 ($569,185) ($569,185)~change $0 $0 $0 ($2,409,265) ($2,409,265)September 30, 2020 $0 $0 $0 ($2,978,450) ($2,978,450)

Budget Status

Revenue

2020 BudgetActual


AIR FLIGHT TAX 30,000$ 9,426$ 31%STATE ALLOCATED FUEL TAX 100,000$ -$ 0%TSA REIMBURSEMENT 30,000$ 21,365$ 71%INSURANCE PROCEEDS -$ 49,355$ PASSENGER FACILITY CHARGE 80,000$ 32,835$ 41%LANDING FEES 14,600$ 9,840$ 67%TERMINAL RENT 162,500$ 92,571$ 57%AIRPORT TERM ADVERTISING 1,000$ 1,000$ 100%HANGAR RENT 36,000$ 25,152$ 70%VENDING REVENUE 7,500$ 2,803$ 37%REIMBURSEMENTS -$ -$ FUEL 12,000$ 7,613$ 63%LAND LEASE 50,300$ 47,355$ 94%OTHER -$ 2$ SURPLUS PROPERTY 40,000$ -$ 0%TRANSFER FROM GENERAL -$ -$

563,900$ 299,317$

FEDERAL GRANTS 4,230,000$ 447,054$ 11%STATE GRANTS 217,000$ 23,789$ 11%

4,447,000$ 470,843$

5,010,900$ 770,159$ 15%


2020 Budget Actual


AIRPORT & ARFF 1,085,854$ 646,791$ 60%AIP 4,600,000$ 3,043,684$ 66%

5,685,854$ 3,690,474$ 65%


Garbage Fund Summary - Fund 67



Balance

June 30, 2020 $0 $0 $0 ($11,294) ($11,294)~change $0 $0 $0 ($9,003) ($9,003)September 30, 2020 $0 $0 $0 ($20,297) ($20,297)

Budget Status

Revenue

2020 BudgetActual


GARBAGE BAG SALES 71,000$ 56,624$ 80%EXEMPT GARBAGE BAGS 100$ -$ 0%GARBAGE BAGS (LOTS OF 10) 14,000$ 7,956$ 57%MISCELLANEOUS -$ 50$ TRANSFER FROM GENERAL -$ -$ #DIV/0!

85,100$ 64,631$ 76%


2020 Budget Actual


GARBAGE 135,155$ 90,487$ 67%


Landfill Fund Summary - Fund 68



Balance

June 30, 2020 $1,244,141 $0 $0 ($524,466) $719,675~change ($29,997) $0 $0 $94,744 $64,747September 30, 2020 $1,214,144 $0 $0 ($429,721) $784,422

Budget Status

Revenue

2020 BudgetActual


INTEREST EARNED 3,000$ 1,397$ 47%REIMBURSEMENTS -$ 2,672$ MISCELLANEOUS 100$ 153$ 153%HAZARDOUS WASTE HANDLING -$ -$ LANDFILL LEASE 100$ 100$ 100%TONNAGE FEES 1,165,000$ 913,802$ 78%GATE FEES -$ 125$ RECYCLED MATERIALS 91,250$ 63,571$ 70%RUBBLE FEE 80,000$ 47,331$ 59%RECYCLING/YARD WASTE FEE - RES 171,000$ 100,601$ 59%RECYCLING/YARD WASTE FEE - NON -$ 15,200$ SURPLUS PROPERTY 110,000$ -$ 0%TRANSFER FROM GENERAL FUND -$ -$

1,620,450$ 1,144,952$ 71%


2020 Budget Actual


COMPOST/MATERIAL RECOVERY 247,146$ 144,640$ 59%REGIONAL LANDFILL 640,736$ 434,778$ 68%BALING 916,908$ 709,169$ 77%OTHER USES -$ -$

1,804,790$ 1,288,587$ 71%


Police Pistol Range



Balance


Budget Status

Revenue

2020 BudgetActual


POLICE RANGE 3,800$ 17,000$ 447%REIMBURSEMENTS -$ -$ TRANSFER FROM GENERAL -$ -$

3,800$ 17,000$ 447%


2020 Budget Actual


POLICE 3,800$ 2,189$ 58%


E911 Fund



Balance

June 30, 2020 $0 $154,798 $0 $0 $154,798~change $0 ($191,880) $0 $0 ($191,880)September 30, 2020 $0 ($37,082) $0 $0 ($37,082)

Budget Status

Revenue

2020 Budget Actual

Revenues YTD % of Budget

FEDERAL GRANTS -$ -$ E911 SURCHARGE 196,000$ 163,446$ 83%LOCAL PARTICIPATION - DPS 540,289$ -$ 0%INTEREST EARNED 100$ -$ 0%REIMBURSEMENTS -$ 10,378$ CONTRACTED SRVCS - E911 107,207$ 73,557$ 69%CONTRACTED SRVCS - DISPATCH 139,451$ 123,732$ 89%OPERATING TRANSFER IN 220,681$ -$ 0%

1,203,728$ 371,113$ 31%


2020 Budget Actual


EMERGENCY SERVICES 1,203,728$ 761,859$ 63%


Outdoor Pool Fund



Balance

June 30, 2020 - - 58,372.21 - $58,372~change $0 $0 $9,939,530 $0 $9,939,530September 30, 2020 - - 9,997,902.21 - $9,997,902

Budget Status

Revenue

2020 BudgetActual


LOCAL GRANTS -$ 40,000$ DONATIONS -$ 18,395$ LOAN PROCEEDS 12,981,060$ -$ 0%

12,981,060$ 18,395$ 0%


2020 Budget Actual


OUTDOOR POOL PROJECT 12,981,060$ -$ 0%


STIP Fund - State Transportation Improvement Program



Balance

June 30, 2020 - 5,283,454.26 - - $5,283,454~change $0 $0 $0 $0 $0September 30, 2020 - 5,283,454.26 - - $5,283,454

Budget Status

Revenue

2020 BudgetActual


STIP FUNDS -$ 523,366$ #DIV/0!INTEREST EARNED -$ -$ #DIV/0!

-$ 523,366$ #DIV/0!


2020 Budget Actual


TRANSFER TO CAPITAL IMPR FUND -$ -$ #DIV/0!


Cable Access



Balance


Budget Status

Revenue

2020 BudgetActual


LOCAL PARTICIPATION 5,000$ -$ 0%BROADCASTING FEES 12,345$ 3,800$ 31%CABLE TV FRANCHISE PMT 160,000$ 114,230$ 71%INTEREST EARNED 500$ -$ 0%REIMBURSEMENTS -$ -$

177,845$ 118,030$ 66%


2020 Budget Actual


LOCAL ACCESS CHANNEL 135,739$ 97,280$ 72%OTHER USES 42,106$ -$ 0%

177,845$ 97,280$ 55%


Health Insurance Fund



Balance

June 30, 2020 $0 $0 $0 $1,537,663 $1,537,663~change $0 $0 $0 $50,404 $50,404September 30, 2020 $0 $0 $0 $1,588,067 $1,588,067

Budget Status

Revenue

2020 Budget Actual

Revenues YTD % of Budget

INSURANCE PREMIUMS 2,132,104$ 1,458,990$ 68%RETIREE HEALTH INSURANCE REV 106,850$ 98,915$ 93%INTEREST EARNED -$ -$ REIMBURSEMENTS 550,000$ 249,511$ 45%

2,788,954$ 1,807,415$ 65%


2020 Budget Actual


INSURANCE 2,788,954$ 1,579,931$ 57%

Budget Summary by Fund

Budget Actual % of Budget Budget Actual % of Budget Fund Balance Receivables Fund Balance Notes:

01 General Fund $14,385,650.00 $8,247,614.00 57% $15,280,765.00 $10,788,435.00 71% ($2,540,821.00) $916,417.00 ($1,624,404.00) CARES Grant21 Special Tax Fund $541,000.00 $424,561.00 78% $541,000.00 $285,814.00 53% $138,747.00 $138,747.00

25 Capital Improvement $5,908,723.00 $3,923,995.00 66% $5,631,838.00 $4,139,005.00 73% ($215,010.00) ($215,010.00) Boys & Girls Club Project22 E911 Fund $1,203,728.00 $371,113.00 31% $1,203,728.00 $761,859.00 63% ($390,746.00) $329,785.00 ($60,961.00) CARES Grant27 Oahe TV Fund $177,845.00 $118,030.00 66% $177,845.00 $97,280.00 55% $20,750.00 $20,750.00

28 Swimming Pool Fund $177,845.00 $118,030.00 66% $177,845.00 $97,280.00 55% $20,750.00 $20,750.00

GOV'T SUBTOTAL ($2,966,330.00) ($1,720,128.00)

66 Airport Fund $5,010,900.00 $770,159.00 15% $5,685,854.00 $3,690,474.00 65% ($2,920,315.00) $2,891,500.00 ($28,815.00) AIP Grant Reimb #4267 Garbage Fund $85,100.00 $64,631.00 76% $135,155.00 $90,487.00 67% ($25,856.00) ($25,856.00)

68 Landfill Fund $1,620,450.00 $1,144,952.00 71% $1,804,790.00 $1,288,587.00 71% ($143,635.00) ($143,635.00)

SUBTOTAL ($3,089,806.00) ($198,306.00)

($6,056,136.00) ($1,918,434.00)

61 Storm Drainage Fund $460,000.00 $366,132.00 80% $460,000.00 $206,878.00 45% $159,254.00 $159,254.00

62 Water Fund $41,334,135.00 $2,998,854.00 7% $41,322,612.00 $3,126,606.00 8% ($127,752.00) $1,068,203.00 $940,451.00 Water Treatment Plant SRF Loan Proceeds63 Electric Fund $18,954,507.00 $12,409,759.00 65% $19,458,295.00 $12,127,313.00 62% $282,446.00 $282,446.00

64 Wastewater Fund $16,185,681.00 $2,703,953.00 17% $16,094,660.00 $2,110,661.00 13% $593,292.00 $805,027.00 $1,398,319.00 Wastewater Plant Redeisgn SRF Loan ProceedsENTERPRISE: $907,240.00 $2,780,470.00

11 Historic Preservation Fund $0.00 $14,259.00 #DIV/0! $750.00 $14,725.63 1963% ($466.63) ($466.63)

12 BID #2 Fund $0.00 $4,355.00 #DIV/0! $0.00 $3,484.00 #DIV/0! $871.00 $871.00

20 BID #1 ‐ Occupancy Tax Fun $246,000.00 $123,914.00 50% $246,000.00 $55,737.65 23% $68,176.35 $68,176.35

23 Library Fund $11,425.00 $0.00 0% $11,425.00 $0.00 0% $0.00 $0.00

24 Police Pistol Range $3,800.00 $17,000.00 447% $3,800.00 $2,189.33 58% $14,810.67 $14,810.67

55 Health Insurance Fund $2,788,954.00 $1,807,415.00 65% $2,788,954.00 $1,579,931.00 57% $227,484.00 $227,484.00

76 Airshow Fund $0.00 $0.00 #DIV/0! $0.00 $0.00 #DIV/0! $0.00 $0.00

OTHER: $310,875.39 $310,875.39

83 Shooting Star TIF $16,200.00 $8,141.00 50% $16,200.00 $8,141.00 50% $0.00 $0.00

84 Eagle Creek TIF $118,600.00 $28,408.00 24% $118,600.00 $28,408.00 24% $0.00 $0.00

85 Clubhouse Suites TIF $147,000.00 $73,735.00 50% $147,000.00 $73,735.00 50% $0.00 $0.00

86 Menards TIF $96,000.00 $41,699.00 43% $96,000.00 $41,699.00 43% $0.00 $0.00

TIF: $0.00 $0.00

OTHER FUNDS

TIF FUNDS

GOVERNMENTAL FUNDS

SUBSIDIZED ENTERPRISE FUNDS

ENTERPRISE FUNDS

Revenue Expense

CashBalances 9-2020.xlsx

Month of September 30, 2020

Total Fund Balance Restricted Committed Assigned Unassigned

General Fund * (3,394,291.08) 637,329.00 38,219.40 210,274.18 (4,280,113.66) Tri-County Rescue Fund 346,696.67 - 346,696.67 - - Occupancy Tax Fund 434,183.01 - - 434,183.01 - Special Tax Fund 587,292.48 - - 587,292.48 - Capital Improvement Fund 950,982.55 - - 950,982.55 - Storm Drainage Fund 661,357.39 - - 661,357.39 - Water Fund 3,065,051.40 - - 1,403,455.21 1,661,596.19 Electric Fund 10,907,893.48 650,842.84 4,583,725.72 1,219,136.64 4,454,188.28 Wastewater Fund 2,042,524.51 - - 1,313,167.54 729,356.97 Airport Fund (2,978,450.19) - - - (2,978,450.19) Garbage Fund (20,297.04) - - - (20,297.04) Landfill Fund 784,422.45 1,214,143.88 - - (429,721.43) Other Funds ** 17,169,805.99 54,463.59 5,404,125.17 10,123,150.35 1,588,066.88 TOTALS 30,557,171.62 $2,556,779 $10,372,767 16,902,999.35 724,626.00

11,012,697

Total Fund Balance Restricted Committed Assigned Unassigned

GENERAL FUND *

RESTRICTED FOR TRI CENTENIAL 396.49 - 396.49 - - RICTED FOR PUBLIC ASSURANCE 637,329.00 637,329.00 - - -

COMMITED FOR GOLF COURSE 18,172.91 18,172.91 COMMITTED FOR PLAY GROUND 19,650.00 19,650.00

ASSIGNED FOR STREET DEPT 39,148.42 39,148.42 ASSIGNED FOR FIRE DEPT 13,006.00 13,006.00

ASSIGNED FOR POLICE DEPT 17,310.21 17,310.21 ASSIGNED FOR CEMETERY DEPT 51,000.00 51,000.00 SIGNED FOR CAPITAL CITY BAND 3,638.55 3,638.55

ASSIGNED FOR PARK DEPT 66,191.00 66,191.00 ASSIGNED FOR GOLF DEPT 19,980.00 19,980.00

UNASSIGNED CASH (4,280,113.66) - (4,280,113.66) TOTAL GENERAL FUND (3,394,291.08) 637,329.00 38,219.40 210,274.18 (4,280,113.66)

Total Fund OTHER FUNDS ** Balance Restricted Committed Assigned UnassignedHISTORIC PRESERVATION FUND 16,894.21 - 16,894.21 - -

BID #2 FUND 12,524.28 12,524.28 CITY HALL FUND 67,050.00 - 67,050.00 - -

E911 FUND (37,081.91) (37,081.91) LIBRARY FUND 61,284.33 61,284.33

POLICE PISTOL RANGE FUND 12,342.37 12,342.37 STIP EXCHANGE FUNDS 5,283,454.26 5,283,454.26

OAHE TV FUND 89,633.93 89,633.93 - OUTDOOR POOL FUND 9,997,902.21 9,997,902.21 -

PERPETUAL CARE FUND 54,463.59 54,463.59 HEALTH INS FUND 1,588,066.88 - - 1,588,066.88

PAYROL CLEARING FUND 58.77 - - 58.77 - MDC CLEARING FUND 9,345.01 - - 9,345.01 -

HEALTH SAVINGS FUND 7,268.06 - - 7,268.06 - AIRSHOW FUND 6,600.00 - - 6,600.00 -

TIF FUNDS - - - - - TOTAL OTHER FUNDS 17,169,805.99 54,463.59 5,404,125.17 10,123,150.35 1,588,066.88

Unassigned: Includes all spendable amounts not contained in other classifications.

Restricted: Use restricted by Constitution, External Resource Providers, or Legislation.Committed: Committed for a specfic purpose determined by a formal action of the government's highest level of decision makingAssigned: Intended for a specific purpose, but does not meet the criteria for Restricted or Committed.

Cash Balance Comparison ~ June 30, 2020 to September 30, 2020Total Fund

June 30, 2020 Balance Restricted Committed Assigned UnassignedGeneral Fund (2,266,327) 637,329 38,219 210,274 (3,152,150)Tri-County Fund 345,600 0 345,600 0 0Occupancy Tax Fund 392,117 0 0 392,117 0Special Tax Fund 516,596 0 0 516,596 0Capital Improvement Fund 1,102,396 0 0 1,102,396 0Storm Drainage Fund 618,664 0 0 618,664 0Water Fund 2,303,213 0 0 1,390,955 912,258Electric Fund 10,719,822 643,115 4,342,566 1,206,636 4,527,504Wastewater Fund 2,016,839 0 0 1,304,993 711,846Airport Fund (569,185) 0 0 0 (569,185)Garbage Fund (11,294) 0 0 0 (11,294)Landfill Fund 719,675 1,244,141 0 0 (524,466)Other Funds 7,323,230 54,464 5,564,264 166,839 1,537,663 TOTALS 23,211,345 2,579,049 10,290,650 6,909,470 3,432,175

Change from Total Fund September 30, 2020 June Balance Restricted Committed Assigned UnassignedGeneral Fund (1,127,964) (3,394,291) 637,329 38,219 210,274 (4,280,114)Tri-County Fund 1,097 346,697 0 346,697 0 0Occupancy Tax Fund 42,066 434,183 0 0 434,183 0Special Tax Fund 70,697 587,292 0 0 587,292 0Capital Improvement Fund (151,414) 950,983 0 0 950,983 0Storm Drainage Fund 42,693 661,357 0 0 661,357 0Water Fund 761,838 3,065,051 0 0 1,403,455 1,661,596Electric Fund 188,072 10,907,893 650,843 4,583,726 1,219,137 4,454,188Wastewater Fund 25,686 2,042,525 0 0 1,313,168 729,357Airport Fund (2,409,265) (2,978,450) 0 0 0 (2,978,450)Garbage Fund (9,003) (20,297) 0 0 0 (20,297)Landfill Fund 64,747 784,422 1,214,144 0 0 (429,721)Other Funds 9,846,576 17,169,806 54,464 5,404,125 10,123,150 1,588,067TOTAL 7,345,827 30,557,172 2,556,779 10,372,767 16,902,999 724,626

(2,513,931) 10,782,386

13,296,318

Cash Balance Comparison ~ June 30, 2020 to September 30, 2020June 30, 2020 Total Fund OTHER FUNDS ** Balance Restricted Committed Assigned UnassignedHISTORIC PRESERVATION FUND 7,117 0 7,117 0 0BID #2 12,911 0 12,911 0 0CITY HALL FUND 44,700 0 44,700 0 0E911 FUND 154,798 0 154,798 0 0LIBRARY FUND 61,284 0 61,284 0 0PISTOL RANGE 4,228 0 0 4,228 0STIP EXCHANGE FUNDS 5,283,454 0 5,283,454 0 0OAHE TV 79,826 0 0 79,826 0OUTDOOR POOL FUND 58,372 0 0 58,372 0PERPETUAL CARE 54,464 54,464 0 0 0HEALTH INSURANCE 1,537,663 0 0 0 1,537,663PAYROLL CLEARING 59 0 0 59 0MDC CLEARING 10,051 0 0 10,051 0HSA FUND 7,703 0 0 7,703 0AIRSHOW FUND 6,600 0 0 6,600 0TIF FUNDS 0 0 0 0 0TOTAL OTHER FUNDS 7,323,230 54,464 5,564,264 166,839 1,537,663

September 30, 2020 Change from Total Fund OTHER FUNDS ** June Balance Restricted Committed Assigned UnassignedHISTORIC PRESERVATION FUN 9,777 16,894 0 16,894 0 0BID #2 (386) 12,524 0 12,524 0 0CITY HALL FUND 22,350 67,050 0 67,050 0 0E911 FUND (191,880) (37,082) 0 (37,082) 0 0LIBRARY FUND 0 61,284 0 61,284 0 0PISTOL RANGE 8,114 12,342 0 0 12,342 0STIP EXCHANGE FUNDS 0 5,283,454 0 5,283,454 0 0OAHE TV 9,808 89,634 0 0 89,634 0OUTDOOR POOL FUND 9,943,439 9,997,902 0 0 9,997,902 0PERPETUAL CARE 0 54,464 54,464 0 0 0HEALTH INSURANCE 50,404 1,588,067 0 0 0 1,588,067PAYROLL CLEARING 0 59 0 0 59 0MDC CLEARING (706) 9,345 0 0 9,345 0HSA FUND (435) 7,268 0 0 7,268 0AIRSHOW FUND 0 6,600 0 0 6,600 0TIF FUNDS 0 0 0 0 0 0TOTAL OTHER FUNDS 9,850,485 17,169,806 54,464 5,404,125 10,123,150 1,588,067

general fund analysis - ci.pierre.sd.us

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