for year ending december 31, 2019 valley city, north … · $ 17,050 2018 value of a mill for city...

CITY OF VALLEY CITY

2019 BUDGET

OCTOBER 2, 2019

FOR YEAR ENDING DECEMBER 31, 2019

VALLEY CITY, NORTH DAKOTA

CONTENTS:

-----Annual Budgets-----General Fund

Departmental HistorySpecial Revenue Funds

Debt Service Funds

TABLE OF CONTENTS PAGE

Mill Levy Report 1

Estimated Property Tax from City Mill Levy 2

SECTION A - GENERAL FUND 100 REPORTS & DEPARTMENT DETAILED REPORTS

A-General Fund 100 Appropriations & Cash Reserves 3

A-General Fund 100 Fund Balance 4

A-100 General Fund Revenues 5

A-100 General Fund Transfers 6

A-100 General Fund Expenditures 7

A-Fund 100 Governing Board Departmental 8

A-Fund 100 Municipal Judge 9

A-Fund 100 City Administrator 10

A-Fund 100 City Auditor/Finance Director 11

A-Fund 100 Assessor 12

A-Fund 100 Building/Fire Inspector 13

A-Fund 100 City Attorney 14

A-Fund 100 Police Department 15-18

A-Fund 100 Fire Department 19-21

A-Fund 100 Buildings & Grounds 22

A-Fund 100 Forestry 23

A-Fund 100 Culture & Recreation 24

A-Fund 100 Non Departmental 25

A-Fund 225 Building Reserves 26-27

A-Fund 230 Renew & Replacement 28-30

A-Fund 231 Street Department R & R Detail 31

A-Fund 105 City Financed Special Assessment Projects 32

2019 ANNUAL BUDGET


2019 ANNUAL BUDGET

SECTION B - REPORTS ON SPECIAL REVENUE, DEBT SERVICE, & AGENCY FUNDS

B-Special Revenue Funds Mill Levy Report 33

B-203 City Share of Specials Fund 203 34

B-204 Special Assessment Deficiency Fund 204 35

B-206 Emergency Fund 206 36

B-207 Permanent Flood Protection Fund 207 37

B-211 Library Fund 211 38

B-225 Building Reserve Fund 225 39

B-230 Renewal and Replacement Fund 230 40

B-231 Street Equip Renew & Replacement Fund 231 41

B-240 Economic Development Fund 240 42

B-241 Property Tax Relief Fund 241 43

B-242 Retail Image & Beautification Grant Fund 242 44

B-243 VC Public School Sales Tax for Bond Fund 243 45

B-251 Counteract 46

B-275 Motel Occupancy Tax Fund 275 47

B-276 Food & Beverage Tax Fund 276 48

B-280 Financing Reserve Fund 280 49

B-290 Infrastructure Renew & Replacement Fund 290 50

B-291 Sewer Improvements Fund 291 51

B-309 GO Bond 2005 Sinking Fund 309 52

B-340-341 Sales Tax Revenue Bonds Sinking Fund 340 53

B-342-343 Permanent Flood Protection Debt Service Fund 54

B-351-360 Special Assessment Refunding Bonds Debt Serv Funds 55

B-382-385 Tax Increment Financing Debt Service Funds 56

B-City's List of Outstanding Debt Service Report 57


2019 ANNUAL BUDGET

SECTION C SUPPLEMENTAL DETAILS:

C-Miscellaneous Revenue Detail for Fund 100 58

C- 2018-2019 Fund 100 Budgeted Expenditures and % of Change 59

C-State Revenue Sharing 60

C-Homestead Credit Tax Details 61

C-Alcohol Beverages Licensee & Revenue 62

C-Electric Transfer to Funds 100 and Street R&R 231 Report 63

C-City Sales Tax Revenue Report 64

C-Occupancy Tax Revenue Report 65

C-Food & Beverage Tax Revenue Report 66

C-State Gaming Tax & Cigarette Tax Reports 67

2018 MILL LEVY for 2019 Revenue AMOUNT LEVIED

2018 ESTIMATED

LEVY

2018 MILL LEVY

GENERAL FUND 100 1,167,200.00$ 68.46 67.83

CITY SHARE OF SPECIALS FUND 203 37,200.00$ 2.18 2.16

SPECIAL ASSESSMENT DEFICIENCY FUND 204 -$ 0.00 -

EMERGENCY FUND 206 -$ 0.00 -

LIBRARY FUND 211 138,100.00$ 8.10 8.03

2019 CITY TOTAL 1,342,500.00$ 78.74 78.01 24.8%

STATE 17,208.00$ 1.00 0.3%

VC PARK 652,355.28$ 37.91 12.1%

VC SCHOOL DISTRICT 1,661,432.40$ 96.55 30.8%

COUNTY 1,729,404.00$ 100.50 32.0%

Total Mills 5,402,899.68$ 78.74 313.97 100%

ONE MILL FOR FISCAL 2018 - ESTIMATED 17,050$

2018 Value of a Mill for City of Valley City 17,208$

2017 MILL LEVY for 2018 Revenue AMOUNT LEVIED2017

ESTIMATED LEVY

2017 MILL LEVY

GENERAL FUND 100 1,139,600.00$ 69.49 69.16CITY SHARE OF SPECIALS FUND 203 42,200.00$ 2.57 2.56SPECIAL ASSESSMENT DEFICIENCY FUND 204 -$ 0.00 0.00LIBRARY FUND 211 134,200.00$ 8.18 8.14

0.00 0.000.00 0.00

2016 CITY TOTAL 1,316,000.00$ 80.24 79.87STATE 16,477.00$ 1.00VC PARK 620,194.28$ 37.64VC SCHOOL DISTRICT 1,595,797.45$ 96.85COUNTY 1,560,042.36$ 94.68Total Mills 5,108,511.09$ 310.04

ONE MILL FOR FISCAL 2016 ESTIMATED 16,400.00$

2017 Value of a Mill for City of Valley City 16,477.00$

CITY OF VALLEY CITY2018 MILL LEVY FOR 2019 BUDGET

1

2017 2018 2017 2018

$150,000 $150,000 $500,000 $500,000

4.5% 4.5%

5.0% 5.0%

$6,750 $6,750 $25,000 $25,000

2017 City Mill Levy 79.87 0.07987 0.07987

2018 Est. City Mill Levy 78.74 0.07874 0.07874

$539.12 $531.49 $1,996.72 $1,968.48

-$7.63 -$28.25

Taxable Value for Residential Property Set by State is 4.5% of Market Value

NOTE: 2018 PROPERTY TAXES ARE PAYABLE IN 2019 - USED FOR 2019 EXPENDITURES

Based on the Preliminary Budget as presented, the above table (2018 column) shows the amount of City property tax that would be levied on a residental property with a market value of $150,000 and on a commercial property with a market value of $500,000.

In the 2017 column is the City property tax that was levied for the current 2018 budget.

City of Valley City

2018 Estimated Property Tax & 2017 Property Tax Comparison

Residential Property

Commercial Property

Market Value as determined by City Assessor

Taxable Value for Commercial Property Set by State is 5% of Market Value

Taxable Value:……………

Multiply taxable value times the mill levy/1000

Property Tax:…………….

Increase in Property Tax:

2

FINAL APPROPRIATIONS 3,055,536 2018 2019

BUDGETED TRANSFERS IN (220,061)

BUDGETED TRANSFERS OUT 243,100

CASH RESERVE (Note 1) 918,814 30% $890,000 $28,814

TOTAL APPROPRIATIONS AND CASH RESERVES 3,997,390

CASH AND INVESTMENTS 1,144,683

(estimated 12-31-18)

ESTIMATED REVENUES 1,741,020

TOTAL RESOURCES 2,885,703

LEVY REQUIRED 1,111,686

ALLOWANCE FOR DELINQUENT TAXES 55,584

(not to exceed 5% Levy Required)

TOTAL AMOUNT LEVIED 1,167,270

APPROPRIATIONS AND CASH RESERVE FOR 2019

GENERAL FUND

CashReserves Increase

3

Estimated General Fund Balance before Transfers 12/31/2018 $1,136,703.18

Estimated General Fund Transfers in 2018:

Property Tax Relief Fund 241 trf into General Fund 200,000.00$

Close Gen Obl Bonds 2005 Debt Serv Fund 309 494.30$

CounterAct Fund 251 trf to General Fund for SRO 18,184.00$

General Fund trf out to Building Reserve Fund 225 ($36,340.43)

General Fund trf out to Equip R/R Fd 230 ($174,357.67)

7,980.20$

Estimated General Fund Balance after Transfers 12/31/2018 1,144,683.38$

Estimated 2019 General Fund Revenue $1,741,020.00

Estimated 2019 General Fund Expenditures ($3,055,536.24) (1,314,516.24)$

Estimated General Fund Transfers in 2019:

Property Tax Relief Fund 241 trf into General Fund 200,000.00$

CounterAct Fund 251 trf to General Fund for SRO $20,060.70

General Fund trf out to Building Reserve Fund 225 ($55,900.00)

General Fund trf out to Equipment R/R Fund 230 ($187,200.00) (23,039.30)$

Estimated Ending General Fund Balance 12/31/19 (192,872.16)$

Revenue from 2018 Mill Levy (Levy Required Plus Up to 5% allow for delinquent taxes) 1,167,270.46$

Estimated Ending General Fund Balance with Mill Levy 12/31/19 974,398.31$

CITY OF VALLEY CITY

ANNUAL BUDGET FOR THE YEAR ENDING DECEMBER 31, 2019

PROJECTED GENERAL FUND BALANCE

4

CITY OF VALLEY CITYANNUAL BUDGET FOR THE YEAR ENDING DECEMBER 31, 2019GENERAL FUND REVENUES --- 100

Acct # REVENUES 2019 BUDGET 2018 BUDGET 2018 ESTIMATED

2017 ACTUAL

TAX REVENUE3101 GENERAL PROPERTY TAXES XXXXXXXXX $1,139,600 $1,105,400 $1,070,226.363103 HOMESTEAD CREDIT TAXES $36,000 $40,000 $37,300 $42,668.803120 PMT IN LIEU OF TAXES $1,000 $0 $1,200 $1,568.003181 CABLE TV FRANCHISE FEE $40,000 $25,000 $40,000 $41,446.793182 STATE REVENUE SHARING/City Share $335,850 $350,000 $345,000 $341,506.243183 TELECOMMUNICATIONS TAX2014 & FIT2013 $8,400 $8,400 $8,477 $8,477.613184 CIGARETTE TAX $14,900 $15,000 $16,000 $18,944.973185 GAMING TAX 2% $4,000 $4,000 $4,500 $5,103.00

TOTAL TAXES $440,150 $1,582,000 $1,557,877 $1,529,941.77

LICENSES, PERMITS, FEES3210 MISCELLANEOUS LICENSES, PERMITS, FEES $12,020 $9,726 $10,520 $14,100.563211 BEER & WINE LICENSES $5,000 $4,500 $5,160 $4,937.503212 LIQUOR LICENSES $33,000 $31,000 $33,500 $33,000.003214 TOBACCO LICENSES $600 $600 $850 $700.003216 CONTRACTOR/PLBG/HTG/ELEC LICENSES $1,400 $1,200 $1,825 $1,525.003229 COURT ADMINITRATIVE FEES $3,100 $3,000 $3,300 $3,233.983230 COURT SECURITY FEES $4,000 $5,000 $4,000 $1,355.00

TOTAL LICENSES, PERMITS, FEES $59,120 $55,026 $59,155 $58,852.04

INTERGOVERNMENTAL REVENUES3520 FD CALLS & INCIDENTS

3316 FED GRANTS - PD-OVERTIME $17,000 $18,000 $18,000 $9,777.833320 DOT CORRIDOR STUDIES $0 $0 $0 $134,912.313320 STATE INSURANCE FUNDS FOR FIRE DEPT $42,000 $43,000 $42,000 $41,810.48

TOTAL INTERGOVERNMENTAL REVENUE $59,000 $61,000 $60,000 $186,500.62

CHARGES FOR SERVICES3318 POLICE OFFICER SPECIAL EVENT FEES $2,000 $3,000 $2,500 $4,818.463319 VCHS FOR SCHOOL RESOURCE OFFICER $30,000 $30,000 $30,000 $30,000.003409 BUILDING PERMIT FEES $7,000 $10,000 $7,000 $18,008.603410 PLANNING & ZONING FEES $500 $1,000 $500 $912.003412 RURAL FIRE $25,000 $25,000 $25,000 $23,000.003414 NATIONAL GUARD ARMORY $20,000 $20,000 $20,000 $20,862.00

3418+19 ADMINISTRATION & MISC INCOME $1,250 $1,250 $1,933 $1,601.90TOTAL CHARGES FOR SERVICES $85,750 $90,250 $86,933 $99,202.96

3500 FINES AND FORFEITS (details on page 15) $90,000 $89,500 $90,500 $91,911.78TOTAL FINES AND FORFEITS $90,000 $89,500 $90,500 $91,911.78

OTHER FINANCING SOURCES3621 EARNED INTEREST $7,000 $7,000 $8,000 $11,000.90

911+13 SALE OF LAND & EQUIPMENT $0 $0 $0 $5.003610 SPECIAL ASSESS FOR MISC (10) PROJECTS $0 $0 $0 $0.003995 MUNICIPAL UTILITY TRANSFER $1,000,000 $900,000 $900,000 $950,000.00

TOTAL MISCELLANEOUS $1,007,000 $907,000 $908,000 $961,005.90

TOTAL REVENUES BEFORE TRANSFERS $1,741,020 $2,784,776 $2,762,465 $2,927,415.07

3999 TRANSFERS IN (details see A-100Trfs page 6) $220,061 $218,184 $218,678 $181,346.00TRANSFERS OUT (details see A-100Trfs page 6) -$243,100 -$215,945 -$210,698 -$145,708.89TOTAL REVENUES AFTER TRANSFERS $1,717,981 $2,787,015 $2,770,446 $2,963,052.18

5

CITY OF VALLEY CITY


GENERAL FUND TRANSFERS ---100-3999 Transfers-In Detailed listing

TRANSFERS IN TO FUND 100 2019 Budget 2018 Budget 2018 ESTIMATE 2017 ACTUAL

City Sales Tax for Property Tax Relief from Fund #241 $150,000 $150,000 $150,000 $170,000

TRF in from Debt Service Fund 309 for Balance of General Obligation Bonds of 2005-To close 309 $0 $494.30

TRF in Fund 100 from Fund 241 - for Street Dept 608 $50,000 $50,000 $50,000 $0

Trf in to Fund 100 from Fund 251 CounterAct for SRO $20,061 $18,184 $18,184 $11,346

Totals listed on General Fund Revenue Transfer in from Other Accounts (A-100Rev page 5). $220,061 $218,184 $218,678 $181,346

CITY OF VALLEY CITY


GENERAL FUND TRANSFERS --- 100-4999 Transfers-Out Detailed listing

TRANSFER OUT OF FUND 100 2019 Budget 2018 Budget 2018 ESTIMATE 2017 ACTUAL

Renew & Replacement Fund 230 (B-230 page 17) $187,200 $171,945 $174,358 $127,669

Building Reserve Fund 225 (B-225 page 16) $55,900 $44,000 $36,340 $3,282

Misc Infrastructure Projects Fund 460 (Mill Dam Feasability) $14,758

Totals listed on General Fund Transfer out to Other Accounts (A-3). $243,100 $215,945 $210,698 $145,709

6

CITY OF VALLEY CITY

GENERAL FUND 100 EXPENDITURES

ACCT #S EXPENDITURES 2019 BUDGET 2018 BUDGET 2018

ESTIMATED 2017 ACTUAL

4100 GENERAL GOVERNMENT

4110 GOVERNING BOARD $66,100 $57,923 $57,112 $52,269.114120 MUNICIPAL JUDGE $112,337 $106,329 $106,329 $94,017.454130 CITY ADMINISTRATOR $61,531 $58,679 $58,679 $55,099.694141 ELECTIONS $0 $3,000 $4,500 $2,122.204151 CITY AUDITOR $225,947 $216,292 $215,381 $189,747.214155 CITY ASSESSOR $86,059 $83,702 $83,702 $79,482.444157 BUILDING/FIRE INSPECTOR $73,055 $70,223 $70,223 $65,740.964161 CITY ATTORNEY $53,026 $53,101 $54,687 $221,332.894190 OTHER BOARDS $50 $50 $50 $0.004195 GOVERNMENT BLDGS & GROUNDS $91,750 $92,300 $91,450 $81,300.644191 PLANNING AND ZONING $5,000 $5,500 $3,000 $2,773.184191 PLANNING AND ZONING - Metes & Bounds $12,0004910 NON-DEPARTMENTAL $346,028 $327,173 $313,649 $280,197.27

TOTAL GENERAL GOVERNMENT $1,132,882 $1,074,272 $1,058,762 $1,124,083.03

4200 PUBLIC SAFETY

4210 POLICE DEPARTMENT $1,239,861 $1,147,238 $1,107,899 $990,395.314220 FIRE DEPARTMENT $352,899 $338,483 $358,483 $317,702.414250 EMERGENCY SERVICES $2,000 $2,000 $2,000 $1,343.76

TOTAL PUBLIC SAFETY $1,594,760 $1,487,720 $1,468,382 $1,309,441.48

PUBLIC WORKS

4194 FORESTRY & GRASS CUTTING $30,004 $29,839 $29,839 $27,632.25

4450 STREET DEPT. $200,000 $200,000 $200,000 $200,000.00

TOTAL PUBLIC WORKS $230,004 $229,839 $229,839 $227,632.25

PUBLIC HEALTH

4410 HEALTH SERVICES (5% increase) $26,791 $25,515 $25,515 $24,300.00

TOTAL PUBLIC HEALTH $26,791 $25,515 $24,300 $24,300.00

CULTURAL & COMMUNITY PROGRAMS

4501 CULTURAL & COMMUNITY GROUPS (D-61) $21,000 $21,000 $21,000 $24,350.004632 RENAISSANCE ZONE $100 $500 $100 $0.00

TOTAL CULTURAL/COMMUNITY PROGRAMS $21,100 $21,500 $21,100 $24,350.00

INTERGOVERNMENTAL

4455 SMALL PROJECTS $50,000 $58,800 $58,800 $37,791.464455 LAND USE AND TRANSPORTATION $0 $60,000 $60,000 $203,746.84

TOTAL INTERGOVERNMENTAL $50,000 $118,800 $118,800 $241,538.30

TOTAL EXPENDITURES $3,055,536 $2,957,647 $2,921,183 $2,951,345.06

REVENUES OVER, (UNDER) EXPENDITURES -$1,337,556 -$170,632 -$150,738 $11,707.12

FUND BALANCE--JANUARY 1 $1,144,683 $1,295,421 $1,283,714.01

FUND BALANCE--DECEMBER 31 -$192,872 $1,144,683 $1,295,421.13


7

CITY OF VALLEY CITY GENERAL FUND 100

ACCT #S EXPENDITURES 2019 BUDGET

2018 BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATE

D

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

100-4110

101 SALARIES - ELECTED OFFICIALS $52,250 $45,075 $20,947 $44,600 $41,860 $39,547 $41,372

122 FICA - CITY SHARE $4,300 $3,448 $1,756 $3,412 $3,515 $3,315 $3,472

130 WELLNESS GRANT $600 $600 $400 $400

151 WORKFORCE SAFETY INS $250 $200 $55 $100 $75 $135 $124

201-202 OFFICE & COMPUTER SUPPLIES $200 $200 $81 $200 $226 $90 $28

210 OPERATION & MAINT. SUPP $50 $50 $32 $50 $4 $92 $22

214 CLOTHING & UNIFORMS $0 $0 $0 $63

300 SERVICES $0 $0 $0 $90 $90

309 MIS SERVICES & SUPPORT - tablets $300 $200 $193 $200 $146 $168 $221

317 REGISTRATION FEE $1,100 $1,100 $100 $1,100 $930 $590 $1,780

320 SUBSCRIPTIONS & PUBLICATIONS $0 $0 $0

321 TELEPHONE $0 $0 $0 $167

322 POSTAGE $40 $40 $23 $40 $136

331 TRAVEL EXPENSE $2,460 $2,460 $585 $2,460 $1,138 $1,667 $3,535

332 VEHICLE ALLOWANCE $4,000 $4,000 $2,010 $4,000 $3,685 $3,786 $4,020

414 SOFTWARE LICENSE & SUPPORT $300 $300 $300 $0

433 DUES & MEMBERSHIPS $0 $0 $0

490 MISCELLANEOUS $100 $100 $100 $98

570 OFFICE FURNITURE & EQUIPMENT $150 $150 $150 $281

TOTAL EXPENDITURES $66,100 $57,923 $25,781 $57,112 $52,269 $49,745 $54,856

Salary & Benefits $57,400 $49,323 $22,757 $48,512 $45,851 $42,997 $44,969

1.16% Operations $8,700 $8,600 $3,024 $8,600 $6,419 $6,748 $9,887


GOVERNING BOARD

8


Acct # 100-4120 EXPENDITURES 2019

BUDGET2018

BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATE

D

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

101 EMPLOYEES SALARIES $79,486 $76,157 $34,265 $76,157 $71,039 $70,150 $61,361122 FICA - CITY SHARE $5,922 $5,350 $2,344 $5,350 $4,824 $4,756 $4,097125 EMPLOYEE PENSION $4,784 $4,522 $1,955 $4,522 $4,039 $4,035 $4,080133 LIFE INSURANCE $325 $350 $152 $350 $222 $219 $235151 WORKFORCE SAFETY INS $150 $200 $62 $200 $113 $148 $114165 COBRA PLUS & Flex One Admin Fees $30 $60 $10 $60 $26 $25 $25

201&202 OFFICE & COMPUTER SUPPLIES $400 $400 $120 $186 $282 $423210 OPERATION-MAINT. SUPPLIES $150 $150 $310 $90214 CLOTHING & UNIFORMS $0 $0 $19,690 $242 $242300 SERVICES-VISA CHGS $1,550 $1,200 $708 $1,295 $1,172 $1,508304 LEGAL FEES-Court appointed Attorney $3,500 $3,500 $1,062 $1,235 $3,795309 MIS SERVICES & SUPPORT $300 $300 $65 $371 $325 $421313 JAIL SERVICES $13,000 $12,000 $2,340 $8,855 $11,160 $11,360315 SUBPOENAS $600 $200 $75 $50 $100317 REGISTRATION FEES $100 $100 $50320 SUBSCRIPTIONS $500 $500 $197 $590 $321 $691322 POSTAGE $140 $140 $138 $71 $136331 TRAVEL EXPENSES $1,000 $800 $272 $1,000 $584352 PUBLISH-PRINT-RECEIPT BOOKS $200 $200 $184 $179 $129433 DUES-MEMBERSHIPS $200 $200 $50 $50 $50 $60570 OFFICE FURNITURE-EQUIP $0 $367

TOTAL MUNICIPAL JUDGE $112,337 $106,329 $42,266 $106,329 $94,017 $95,508 $89,410

4.68% Salary & Benefits $90,697 $86,639 $38,787 $86,639 $80,262 $79,334 $69,911

9.90% Operations $21,640 $19,690 $3,479 $19,690 $13,755 $16,175 $19,499

5.65% TOTAL EXPENDITURES $112,337 $106,329 $42,266 $106,329 $94,017 $95,508 $89,410

MUNICIPAL COURT

9


Acct #s EXPENDITURES 2019 BUDGET

2018 BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATED

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

100-4130

101 EMPLOYEES SALARIES $100,495 $95,679 $44,947.52 $95,679.00 $89,798.00 $84,709.36 $83,591.08122 FICA - CITY SHARE $7,210 $6,815 $3,203.02 $6,815.00 $6,374.96 $5,974.92 $5,923.07125 EMPLOYEE PENSION $10,050 $9,568 $4,494.75 $9,567.90 $8,981.14 $8,470.86 $8,357.69133 LIFE INSURANCE $576 $576 $336.00 $576.00 $528.00 $595.84 $576.00151 WORKFORCE SAFETY INS $100 $130 $37.92 $130.00 $66.75 $105.71 $120.76165 COBRA PLUS $30 $40.00 $9.60 $40.00 $25.61 $25.16 $24.93

201&202 OFFICE & COMPUTER SUPPLIES $400 $400 $100 $275 $81210 OPERATION & MAINT. SUPP $50 $50 $31214 CLOTHING $0 $0300 SERVICES (DRUG TESTING) $100 $100 $30 $96309 MIS SERVICES & SUPPORT $150 $100 $65 $121 $293 $96317 REGISTRATION FEE $300 $300 $225 $315 $284320 SUBSCRIPTIONS & PUBLICATION $0 $0 $4,550 $120321 TELEPHONE EXP $300 $300 $322 $369 $318331 TRAVEL EXPENSE $1,200 $1,200 $548 $1,206 $1,059 $634332 VEHICLE ALLOWANCE $2,100 $2,100 $1,050 $2,100 $2,100 $2,100433 DUES & MEMBERSHIPS $0 $0570 OFFICE FURNITURE & EQUIPMEN $0 $0 $342


5.01% Salary & Benefits $118,461 $112,808 $53,029 $112,808 $105,774 $99,882 $98,594

1.10% Operations $4,600 $4,550 $2,085 $4,550 $4,425 $4,455 $3,315


Less 1/2 City Administrator Exp Trf to PW

621 EXPENSES TRF TO PW -$61,531 -$58,679 -$27,557 -$58,679 -$55,100 -$44,156 -$44,7384.86% CITY SHARE $61,531 $58,679 $27,557 $58,679 $55,100 $60,182 $57,170

CITY ADMINISTRATOR

10


Acct # 100-4151 EXPENDITURES 2019 BUDGET 2018

BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATED

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

101 EMPLOYEE SALARIES $190,090 $182,407 $85,761 $182,407 $161,081 $171,848 $167,185102 OVERTIME SALARIES-ELECTIONS $0 $200 $0122 FICA--CITY SHARE $13,400 $12,960 $5,865 $12,960 $11,368 $11,958 $11,605125 EMPLOYEE PENSION $19,009 $18,241 $8,576 $18,241 $14,716 $16,734 $16,716133 LIFE INSURANCE $1,367 $1,335 $788 $1,335 $1,056 $1,250 $1,288151 WORKFORCE SAFETY INS $300 $300 $69 $70 $142 $177 $256165 COBRA PLUS & Flex Admin Fees $80 $80 $19 $80 $51 $74 $75201 OFFICE & COMPUTER SUPPLIES $1,800 $2,000 $711 $1,333 $2,046 $2,633210 OPERATION-MAINT. SUPPLIES $100 $100 $103 $73 $109214 CLOTHING-UNIFORMS $100 $100 $330 $156300 SERVICES-DRUG TESTING $200 $200 $66 $222 $222 $198309 MIS SERVICES & SUPPORT $900 $600 $520 $363 $654 $388317 REGISTRATION FEES $1,500 $1,100 $330 $594 $1,200 $1,199320 SUBSCRIPTIONS-ND Century Code $0 $0 $16,160 $449 $429 $691322 POSTAGE $1,200 $1,100 $682 $1,212 $1,126 $1,132331 TRAVEL EXPENSE $1,500 $1,500 $365 $541 $1,498 $2,076332 VEHICLE & CELL PHONE ALLOWAN $600 $600 $300 $1,200 $1,200 $1,200352 PUBLISH-PRINTING**($2640 agenda in TR $7,900 $8,400 $3,715 $8,007 $7,971 $6,856414 SOFTWARE $300 $300 $53 $244433 DUES-MEMBERSHIPS - 2 MFOA $60 $60 $60 $60 $30 $60490 MISCELLANEOUS $100570 FILING CABINETS -2 $1,000 $100 $1,324


4.05% Salary & Benefits $224,246 $215,523 $101,077 $215,093 $188,414 $202,040 $197,124

6.81% Operations $17,260 $16,160 $6,750 $16,160 $15,460 $17,022 $16,698


Less 15% Finance Director Salaries & Benefits to to PW

621 EXPENSES TRF TO PW -$15,559 -$15,391 -$7,696 -$15,872 -$14,127City Share $225,947 $216,292 $100,131 $215,381 $189,747 $219,062 $213,822

CITY AUDITOR/FINANCE DIRECTOR

11


CITY ASSESSOR

#100-4155 EXPENDITURES2019

BUDGET2018

BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATE

D

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

101 EMPLOYEE SALARIES $57,880 $55,742 $26,186 $55,742 $53,152 $52,098 $51,402122 FICA--CITY SHARE $3,800 $3,830 $1,691 $3,830 $3,538 $3,491 $3,475125 EMPLOYEE PENSION $5,788 $5,574 $2,619 $5,574 $5,316 $5,209 $5,140133 LIFE INSURANCE $445 $430 $251 $430 $373 $400 $396151 WORKFORCE SAFETY INS $100 $140 $38 $140 $67 $105 $121165 COBRA PLUS $30 $40 $10 $40 $26 $25 $25

201&202 OFFICE & COMPUTER SUPPLIES $400 $400 $100 $18 $493 $49210 OPERATION MAINT. SUPPLIES $100 $100 $23 $17214 CLOTHING $100 $100 $66 $132300 SERVICES-DRUG TESTING $156 $156 $30 $228309 MIS SERVICES & SUPPORT $250 $200 $115 $246 $343 $221313 SERVICE CONTRACTS $0 $0317 REGISTRATION FEES & PROFESSIONAL FEE $300 $300 $185 $150 $220 $180321 TELEPHONE-cell phone $700 $700 $323 $652 $682 $721322 POSTAGE $400 $400 $144 $187 $375 $547331 TRAVEL EXPENSE $1,000 $1,000 $971 $1,330 $1,077332 VEHICLE ALLOWANCE $1,750 $1,750 $875 $1,750 $1,750 $1,750352 PUBLISH-PRINTING $150 $150 $19 $126390 OTHER SERVICES $0 $0 $17,946414 SOFTWARE LICENSE+SUPPORT-Camavisi $12,500 $12,500 $11,563 $12,413 $12,413 $11,963433 DUES-MEMBERSHIPS $210 $190 $0 $210 $190 $88570 OFFICE FURNITURE - 2017 CAMERA $0 $0 $361


3.48% Salary & Benefits $68,043 $65,756 $30,793 $65,756 $62,472 $61,329 $60,558

0.39% Operations $18,016 $17,946 $13,304 $17,946 $17,011 $18,109 $16,870


12

CITY OF VALLEY CITYGENERAL FUND 100

100-4157 EXPENDITURES2019

BUDGET2018

BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATE

D

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

101 EMPLOYEE SALARIES $56,186 $54,944 $25,811 $54,944 $52,276 $51,234 $50,555122 FICA--CITY SHARE $4,195 $4,130 $1,926 $4,130 $3,900 $3,796 $3,765125 EMPLOYEE PENSION $5,619 $5,494 $2,581 $5,494 $5,229 $5,123 $5,055133 LIFE INSURANCE $435 $425 $246 $425 $370 $396 $388151 WORKFORCE SAFETY INS $40 $130 $38 $130 $67 $106 $121165 COBRA PLUS & Flex Admin Fe $40 $40 $10 $40 $26 $25 $25

201&202 OFFICE & COMPUTER SUPPL $350 $350 $100 $604 $66 $30210 OPERATION MAINT & SUPPL $75 $75214 CLOTHING & UNIFORMS $100 $100 $106300 SERVICES $75 $75 $30 $96 $55309 MIS SERVICES & SUPPORT $200 $150 $40 $121 $143 $271317 REGISTRATION FEES $600 $600 $300 $215 $484 $200320 SUBSCRIPTIONS $1,270 $0 $1,268321 TELEPHONE-cell phone $720 $720 $322 $694 $750 $575322 POSTAGE $400 $240 $205 $231 $276 $255331 TRAVEL EXPENSE $800 $800 $349 $64 $965 $333332 VEHICLE ALLOWANCE $1,750 $1,750 $875 $1,750 $1,750 $1,750400 REPAIR-MAINT. SERVICE $0 $5,060433 DUES-MEMBERSHIPS $200 $200 $185 $165 $165 $240570 OFFICE FURNITURE - equipment $0


2.0% Salary & Benefits $66,515 $65,163 $30,611 $65,163 $61,866 $60,680 $59,908

29.2% Operations $6,540 $5,060 $2,376 $5,060 $3,875 $5,963 $3,814


CITY BUILDING/FIRE INSPECTOR

13


CITY ATTORNEY & HUMAN RESOURCE SERVICESAcct # 4161 EXPENDITURES 2019

BUDGET2018

BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATED

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

101 EMPLOYEES SALARIES $112,500 $86,770 $42,098 $89,500 $35,969

122 FICA - CITY SHARE $8,606 $6,638 $3,196 $6,800 $2,709

125 EMPLOYEE PENSION $5,750 $7,954 $3,805 $8,204 $0

133 LIFE INSURANCE $288 $670 $288 $576

151 WORKFORCE SAFETY INS $200 $130 $181 $130

165 COBRA PLUS $20 $40 $3 $20 $6

189 SEVERANCE PAY-MYHRE $75,000 $75,000

190 SEVERANCE PAY-THOMPSON $110,000

201&202 OFFICE & COMPUTER SUPPLIES $600 $400 $478 $700 $214

210 OPERATION & MAINT. SUPP $50 $50 $50 $11

214 CLOTHING $100 $100 $0

300 SERVICES (DRUG TESTING & LEGAL TRANSCRIPTS)

$500 $100 $371 $500 $96

304 LEGAL FEES-(not included in Sec 2H of Contract) $10,647 $52,784 $23,639

309 MIS SERVICES & SUPPORT $300 $100 $215 $300 $340

317 REGISTRATION FEES $500 $400 $225 $225 $105 $225

320 SUBSCRIPTIONS (ND Century Code) $600 $600 $222 $600 $716 $120

322 POSTAGE, SUBSCRIPTIONS & PUBL $100 $100 $26 $50 $19

331 TRAVEL EXPENSES $800 $800 $267 $400 $185

340 ADVERTISING $1,028

388 2017 LAW FIRM - 6 MONTHS+Court 4 months $48,212 $67,083 $66,200

414 SUPPORT-VAULT SYN SOFTWEAR $200 $60 $144

433 DUES-MEMBERSHIPS $150 $150 $0 $430

490 MISCELLANEOUS $100 $1,000 $0

570 OFFICE EQUIP & 2 FILING CABINETS $1,200 $200 $390 $1,031 $2,774


Salary & Benefits $127,364 $102,202 $49,570 $105,230 $38,684 $0 $030.00% Operations $5,200 $4,000 $2,253 $4,000 $249,778 $194,867 $90,184

TOTAL EXPENDITURES $132,564 $106,202 $51,823 $109,230 $288,462 $194,867 $90,184ATTORNEY SERVICES TO PW -$79,539 -$53,101 -$25,911 -$54,543 -$67,129 -$22,182 -$21,422

City Share $53,026 $53,101 $25,911 $54,687 $221,333 $172,685 $68,762

14

GENERAL FUND 100 POLICE DEPARTMENT

Acct # REVENUES AND EXPENDITURES 2019 BUDGET 2018 BUDGET2018 6-

MONTH ACTUAL

2018 ESTIMATED 2017 ACTUAL 2016 ACTUAL 2015

ACTUAL

3230 COURT SECURITY FEES $4,000 $5,000 $1,893 $4,000 $1,355

3316 OT GRANTS $17,000 $18,000 $2,071 $18,000 $9,778 $7,630 $23,957

3318 POLICE OFFICER SPECIAL EVENT $2,000 $3,000 $1,760 $2,500 $4,818 $6,533 $3,686

3319 VCHS FOR SCHOOL RESOURCE OFFICER $30,000 $30,000 $15,000 $30,000 $30,000

3510 PARKING FINES $2,000 $1,500 $1,540 $2,500 $4,520 $2,401 $2,870

3514 MUNICIPAL COURT RECEIPTS $88,000 $88,000 $48,413 $88,000 $87,392 $78,697 $88,138

3999 TRF IN FROM FUND 251 RESOURCE OFFICER $20,061 $18,184 $0 $18,184 $11,346

TOTAL REVENUES $163,061 $163,684 $70,676 $163,184 $149,209 $95,260 $118,650

4210 EXPENDITURES

101 EMPLOYEE BASE SALARIES $761,395 $722,703 $324,058 $672,633 $655,238 $657,134 $517,286

101 ADDITIONAL OFFICER- SRO $61,605 $58,904 $57,367

102 OVERTIME WAGES $20,000 $20,000 $23,073 $40,000 $52,035 $47,914 $57,476

102 OVERTIME WAGES - ENTRY TEAM $3,000 $3,000 $1,437 $3,000 $3,885 $1,518 $1,230

104 OVERTIME WAGES-GRANT $17,000 $18,000 $2,579 $18,000 $8,861 $6,664 $21,743

107 OVERTIME COURT SECURITY WAGES $4,000 $5,000 $1,214 $4,000 $1,169

110 OFFICER SPECIAL EVENT PAY $2,000 $3,000 $1,095 $2,500 $2,191 $2,626 $2,768

$53,400

122 FICA CITY SHARE $62,568 $63,000 $25,416 $57,420 $52,168 $50,706 $42,403

125 EMPLOYEE PENSION $80,835 $78,161 $30,413 $69,473 $62,642 $64,481 $48,352

133 LIFE INSURANCE $6,270 $6,070 $2,873 $5,500 $4,318 $4,729 $3,677

151 WORKFORCE SAFETY INS(dividend in 2015) $8,000 $9,000 $3,706 $3,706 $4,328 $7,621 $5,500

152 WORKER'S COMP CLAIMS/UNEM $500 $500 $0 $119 $250

165 COBRA PLUS & FLEX ADMIN FEES $400 $300 $122 $300 $307 $346 $337

201&202 OFFICE & COMPUTER SUPPLIES $4,000 $4,000 $1,035 $1,915 $3,468 $6,271

210 OPERATION-MAINT. SUPPLIES $4,000 $4,000 $419 $2,146 $3,589 $5,518

NEW POSITION SAL & BENEFITS-COMMUNITY SERVICE

15



MONTH ACTUAL


ACTUAL

212 PETROLEUM PRODUCTS $18,000 $18,000 $10,044 $16,994 $12,943 $27,897

213 CLOTHING-BULLET PROOF VESTS & ETC $3,500 $3,000 $3,544 $4,749 $5,520

214 CLOTHING ALLOWANCE-UNIFORMS $9,240 $9,240 $3,630 $9,853 $10,080 $6,700

215 WEAPONS/AMMUNITION $2,500 $2,500 $0 $1,671 $4,187 $8,400

222 MOTOR VEHICLE PARTS $1,200 $1,500 $178 $478 $134 $632

300 SERVICES-(alcohol tests) $1,500 $2,000 $688 $1,358 $2,018 $3,073

302 POUND/VETERINARY SERVICES $3,000 $3,000 $1,352 $4,090 $8,539

307 TRAINING $5,000 $5,000 $1,270 $4,084 $3,830 $6,001

309 MIS Support fm Barnes Cty $2,500 $2,000 $845 $2,467 $3,131 $2,723

313 SERVICE CONTRACTS -COPIER $2,500 $2,500 $739 $2,753 $2,687 $1,542

314 DRUG TASKFORCE-STUTSMAN COUNTY $16,000 $16,000 $16,000 $16,000 $16,000 $15,000

317 REGISTRATION FEE $500 $500 $50 $95 $130 -$39

320 SUBSCRIPTIONS $0 $0 $292 $299 $45

321 TELEPHONE $7,000 $9,000 $3,251 $5,961 $9,183 $6,879

322 POSTAGE $500 $500 $125 $754 $883 $526

323 WIRELESS SERVICE-LAPTOPS(aircards for cars) $288 $0 $594 $2,477

331 TRAVEL EXPENSES $3,000 $4,000 $1,784 $2,091 $9,203 $6,271

340 ADVERTISING $0 $0 $875

352 PUBLISH-PRINTING $500 $500 $564 $469 $693

361 LIABILITY INSURANCE $6,000 $5,824 $5,419 $4,430 $4,732 $4,709

362 INLAND MARINE INSURANCE $1,760 $2,016 $1,572 $1,572 $1,634 $1,062

363 FLEET INSURANCE $4,000 $3,920 $3,940 $3,493 $3,226 $2,492

384 VEHICLE SERVICE/REPAIR $7,500 $9,500 $2,896 $14,666 $10,942 $11,751

400 REPAIR-MAINT. SERVICE $2,500 $1,500 $1,724 $761 $144 $2,218

410 EQUIPMENT RENTAL $0 $2,000 $140,000 $1,620 $1,970 $1,956

414 SOFTWARE LICENSE & SUPPORT $3,000 $3,000 $695 $1,789 $1,012 $7,930

16



MONTH ACTUAL


ACTUAL

433 DUES-MEMBERSHIPS $500 $500 $150 $220 $855 $700

439 YOUTH PROGRAMS $1,500 $1,500 $1,700 $1,120 $1,643

541 ELECTRONIC EQUIPMENT PURCHASE $1,500 $1,500 $1,441 $1,841 $3,190

542 ELECTRONIC EQUIPMENT REPAIRS $1,500 $1,500 $721 $2,570 $2,663 $978

544 COMPUTERS $0 $0 $1,244

546 EQUIPMENT - TASERS- 2 per year/5 yr life $2,400 $2,400 $2,290 $2,370 $2,134 $2,009

570 OFFICE FURNITURE-EQUIP $1,000 $500 $750 $609 $132 $1,775

580 ENTRY TEAM EQUIP & TRAINING-SWAT $3,000 $3,000 $799 $53 $4,291 $999

TOTAL POLICE EXPENDITURES $1,201,861 $1,113,538 $478,349 $1,073,899 $963,505 $979,559 $847,8350 Salary & Benefits $1,080,973 $987,638 $415,985 $933,899 $847,261 $843,989 $700,7710 Operations $120,888 $125,900 $62,364 $140,000 $116,243 $135,570 $147,064

0 TOTAL POLICE EXPENDITURES $1,201,861 $1,113,538 $478,349 $1,073,899 $963,505 $979,559 $847,835

17



MONTH ACTUAL


ACTUAL

Acct # BUILDING EXPENDITURES 2019 BUDGET 2018 BUDGET2018 6-

MONTH ACTUAL

2018 ESTIMATED 2017 ACTUAL 2016 ACTUAL 2015 ACTUAL

4211

210 OPERATION-MAINT. SUPPLIES $500 $500 $177 $133 $94211 JANITORIAL SUPPLIES $1,500 $1,500 $482 $1,285 $1,494 $894212 BUILDING MAINTENANCE $1,000 $1,000 $191 $747 $1,400 $96300 OTHER SERVICES $0 $0 $0364 FIRE & TORNADO PREMIUM $1,300 $1,300 $34,000 $1,211 $1,175 $1,166

381&383 GAS & ELECTRICITY $18,000 $16,000 $7,163 $13,432 $13,262 $14,566400 REPAIR-MAINT. SERVICE $4,000 $4,000 $4,699 $769 $2,954 $4,413402 CUSTODIAL SERVICES & CARPET CLEANING $6,000 $4,500 $2,120 $4,429 $4,116 $4,116406 PEST CONTROL $300 $300 $140 $280 $280 $280415 RENTALS $5,400 $4,600 $2,660 $4,560 $4,560 $4,560

520-546 BUILDING REPAIRS $0 $0

0 TOTAL POLICE STATION $38,000 $33,700 $17,454 $34,000 $26,891 $29,376 $30,185

TOTAL POLICE DEPARTMENT OPERATIONS: $1,239,861 $1,147,238 $495,804 $1,107,899 $990,395 $1,008,935 $878,021

18

GENERAL FUND 100 CITY OF VALLEY CITY

FIRE DEPARTMENT ACCT # 100-4220 EXPENDITURES 2019 BUDGET 2018 BUDGET 2018 6-MONTH

ACTUAL 2018 ESTIMATED 2017 ACTUAL 2016 ACTUAL 2015 ACTUAL

101 EMPLOYEE SALARY - CHIEF $60,000 $69,781 $34,890 $69,781 $66,174 $64,849 $63,994101 PRELANNING FACILITATOR-1000 HRS $20,460 $2,048 $20,000105 FIREFIGHTERS-OFFICERS COMPENSATI $19,179 $18,748 $9,324 $18,748 $18,648 $18,648 $17,589106 FIREFIGHTERS COMPENSATION $100,110 $96,926 $565 $96,926 $97,497 $91,253 $93,010

FIREFIGHTERS COMP MECHANIC $1,500 $1,500 $1,500 $396 $783106 FIREFIGHTERS COMP FM STATE INS $40,000 $40,000 $40,000 $40,000 $41,621 $42,408122 FICA CITY SHARE $18,000 $17,250 $3,344 $17,250 $16,356 $16,229 $16,223125 EMPLOYEE PENSION $4,000 $6,978 $3,278 $6,978 $6,619 $6,485 $6,398133 LIFE INSURANCE $300 $540 $314 $540 $465 $500 $492151 WORKFORCE SAFETY INS $8,000 $10,000 $2,467 $10,000 $2,694 $5,314 $5,136155 FIREFIGHTERS ACCIDENTAL INS $2,400 $2,300 $2,397 $2,300 $2,242 $2,242 $2,207165 COBRA PLUS & Flex One Admin $100 $100 $10 $100 $26 $25 $25200 SUPPLIES & MAINT.

201&202 OFFICE & COMPUTER SUPPLIES $550 $525 $777 $756 $1,207 $686210 OPERATIONAL SUPPLIES $6,000 $6,000 $3,656 $6,809 $13,259 $9,699212 PETROLEUM PRODUCTS $4,000 $4,000 $1,821 $3,497 $3,414 $2,828214 CLOTHING-UNIFORMS-dress uniforms included $1,500 $1,500 $1,886 $171 $3,553 $2,415214A RESCUE GEAR $2,000222 MOTOR VEHICLE PARTS $2,000 $2,000 $47 $58 $1,960 $1,448224 MACHINERY-EQUIP. PARTS $1,000 $1,000 $2,766 $823300 SERVICES $1,000 $1,000 $875 $929 $591 $1,233

307.5 TRAINING ACTIVITIES $5,000 $5,000 $875 $3,841 $2,984 $5,480309 MIS SERVICES & SUPPORT $450 $350 $105 $342 $411 $742317 REGISTRATION FEE $1,000 $1,000 $790 $1,315 $1,365320 SUBCRIPTIONS & PUBLICATIONS $1,200 $1,200 $1,346 $1,305 $1,256321 TELEPHONE $1,500 $1,500 $928 $53,310 $1,431 $2,349 $2,192322 POSTAGE $250 $250 $322 $253 $207 $486331 TRAVEL EXPENSES $2,700 $2,500 $3,667 $2,421 $2,705 $1,813340 ADVERTISING & RECRUITMENT $1,000 $500 $405 $1,500 $1,500352 PUBLISHING & PRINTING $150 $150 $35 $64 $187361 LIABILITY INSURANCE $300 $235 $262 $209 $251 $270362 INLAND MARINE INS $1,550 $1,550 $1,525 $1,376 $1,358 $963363 FLEET INSURANCE (received credit) $3,000 $2,850 $2,861 $2,540 $2,361 $1,543

19




384-386 VEHICLE SERVICE REPAIR&PUMPER TESTIN $15,000 $15,000 $5,944 $17,018 $20,272 $8,053400 REPAIR-MAINT. SERVICE $0 $0 $0414 LICENSE & SUPPORT FEES $400 $0 $400 $150433 DUES & MEMBERSHIPS $250 $200 $170 $325 $290 $345460 REPAIRS EQUIPMENT $1,500 $1,500 $925 $1,207 $1,652 $553542 PAGER & RADIO EQUIPMENT $1,000 $1,000 $646 $255 $54 $114546 EQUIPMENT - FIRE HOSE $1,500 $1,500 $1,463570 OFFICE FURNITURE & EQUIPMENT $0 $290 $58 $909570 RESCUE EQUIPMENT $1,000 $1,000

Increase TOTAL EXPENDITURES $330,849 $317,433 $86,328 $337,433 $298,883 $313,836 $294,5353.8% Salary & Benefits $274,049 $264,123 $58,636 $284,123 $251,116 $247,948 $247,4826.5% Operations $56,800 $53,310 $27,693 $53,310 $47,767 $65,888 $47,0524.2% TOTAL EXPENDITURES $330,849 $317,433 $86,328 $337,433 $298,883 $313,836 $294,535

20




FIRE HALL FOR VALLEY CITY FIRE DEPARTMENT

210 OPERATION-MAINT. SUPPLIES $850 $850 $79 $404 $674 $62211 JANITORIAL SUPPLIES $500 $500 $126 $349 $347 $102212 BUILDING MAINTENANCE-LOCKERS $1,000 $1,000 $267 $4,470 $513364 FIRE & TORNADO PREMIUM $600 $600 $500 $485 $480381 ELECTRICITY $15,000 $14,000 $8,417 $21,050 $13,991 $11,095 $10,921383 NATURAL GAS $600 $600 $316 $461 $568 $669400 REPAIR-MAINT. SERVICES $2,000 $2,000 $1,777 $2,274 $2,014 $1,765402 JANITORIAL FEES $500 $500 $574 $25 $0546 BUILDING EQUIPMENT -SHELVING IN BASE $1,000 $1,000

4.8% TOTAL FIRE HALL $22,050 $21,050 $10,716 $21,050 $18,820 $19,676 $14,513

4.3% TOTAL FIRE DEPARTMENT $352,899 $338,483 $97,044 $358,483 $317,702 $333,512 $309,048

21

GENERAL FUND 100

Acct #REVENUES

2019 BUDGET

2018 BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATE

D

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

3412 RURAL FIRE DEPARTMENT RENT $25,000 $25,000 $25,000 $23,000 $21,000 $17,0003414 NATIONAL GUARD ARMORY RENT $20,000 $20,000 $300 $20,000 $20,862 $21,002 $23,387

TOTAL REVENUES $45,000 $45,000 $300 $45,000 $43,862 $42,002 $40,387

4195 EXPENDITURES-CITY HALL210 OPERATION-MAINT. SUPPLIES $750 $750 $136 $750 $256 $167 $289211 JANITORIAL SUPPLIES $1,100 $1,100 $390 $1,100 $447 $598 $887381 ELECTRICITY $6,000 $6,000 $2,092 $6,000 $3,956 $3,519 $3,450400 REPAIR-MAINT. SERVICES $1,500 $1,500 $1,223 $1,500 $692 $1,269 $407402 CUSTODIAL SERVICES K&S Jan Serv & WindowM $5,000 $5,000 $2,159 $5,000 $4,932 $4,647 $4,836406 PEST CONTROL $600 $600 $264 $600 $510 $493 $472490 MISCELLANEOUS

TOTAL CITY HALL $14,950 $14,950 $6,264 $14,950 $10,793 $10,693 $10,341

4196210 OPERATION-MAINT. SUPPLIES $700 $700 $700211 JANITORIAL SUPPLIES $3,200 $3,200 $724 $3,200 $1,597 $2,892 $2,673364 FIRE & TORNADO PREMIUM $900 $1,000 $800 $682 $660 $659381 ELECTRICITY $27,000 $27,000 $13,459 $27,000 $24,183 $21,207 $23,943383 GAS $600 $600 $286 $600 $572 $468 $579400 BLDG REPAIR-MAINT. SERVICES $3,000 $3,000 $623 $3,000 $2,555 $3,099 $2,984402 OTHER SERVICES-CUSTODIAL $2,500 $2,500 $846 $2,500 $1,763 $1,763 $1,838406 PEST CONTROL $600 $600 $264 $600 $510 $493 $472

TOTAL NATIONAL GUARD BLDG $38,500 $38,600 $16,202 $38,400 $31,862 $30,582 $33,149

4197 EXPENDITURES-RECREATION CTR364 FIRE & TORNADO PREMIUM $800 $1,250 $600 $1,215 $1,176 $1,165381 ELECTRIC TRANSFERS** .4% & Centennial Pa $17,500 $17,500 $8,741 $17,500 $17,432 $17,432 $17,432400 REPAIR-MAINT. SERVICES632 PARK DISTRICT-MANAGEMENT FEE $20,000 $20,000 $10,000 $20,000 $20,000 $20,000 $20,000

TOTAL RECREATION CTR $38,300 $38,750 $18,741 $38,100 $38,646 $38,607 $38,597

4198 EXPENDITURES-AUDITORIUM210 OPERATIONS, MAINTENANCE & REPAIRS $0 $26,500 $25,759364 FIRE & TORNADO PREMIUM $1,323 $1,287

TOTAL AUDITORIUM $0 $0 $27,823 $27,046

TOTAL BUILDING MAINTENANCE $91,750 $92,300 $41,207 $91,450 $81,301 $107,705 $109,133

BUILDING MAINTENANCE BUDGET

EXPENDITURES-NATIONAL GUARD BLDG

22

GENERAL FUND 100

FORESTRY DEPARTMENTACCT #

4194 EXPENDITURES 2019 BUDGET 2018 BUDGET2018 6-

MONTH ACTUAL


210 OPERATION-MAINT. SUPPLIES $500 $500 $500 $235 $135 $40

322 POSTAGE $100 $100 $100

388 HIRED CONTRACTOR-tree&animal removal $2,000 $2,000 $85 $2,000 $393 $2,631 $302

407GRASS CUTTING-( Trf to Fund 608 for FEMA & Permanent Flood Protection city lots)

$20,000 $20,000 $20,000 $20,000 $20,025 $20,000 $20,000

408 CITY FORESTER (4 mo. contract) -2018-2.3% i $7,304 $7,139 $2,677 $7,139 $6,979 $6,842 $6,905

490 MISCELLANEOUS $100 $100 $100 $99

0.6% TOTAL FORESTRY $30,004 $29,839 $22,762 $29,839 $27,632 $29,608 $27,346

23

GENERAL FUND 100

CULTURE AND RECREATION

ACCT# EXPENDITURES 2019 BUDGET 2018 BUDGET2018 6-

MONTH ACTUAL

2018 ESTIMATED

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

4501

491 TROUBADOURS $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500

492 VALLEY CITY CIVIC ORCHESTRA $1,500 $1,500

492 VALLEY VOICES WOMEN'S CHOIR VCSU $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500

492 VALLEY YOUTH CHOIR $750 $1,500 $1,500

493 BRIDGES ART COUNCIL $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000

494CHAMBER OF COMMERCE (Chamber Committee Funding $9000, Rosebud Visitor Center $3000, Public Relations support for VC $3000)

$12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $10,000

495COMMUNITY SERV/JUVENILE JUSTICE - Reported that CS already had enough cash reserves for 2018 - will ask again in 2019

$0 $0 $0 $3,600 $3,600 $3,600

495 BARNES COUNTY HISTORICAL SOCIETY $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $500

495SHEYENNE VALLEY FRIENDS OF ANIMALS ($1,000 plus Pet License Rev less expenses) - Reduced CS to 0 added to SVF for 2018

$1,000 $1,000 $1,000 $1,000 $0 $78

0.0% TOTAL COMMUNITY PROGRAMS $21,000 $21,000 $21,000 $21,000 $24,350 $26,600 $21,178

24

GENERAL FUND 100

NON-DEPARTMENTAL & HEALTH INS. BUDGET

Acct # EXPENDITURES 2019 BUDGET

2018 BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATED

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

4910

101 ALLOWANCE FOR SALARY ADJUSTMENT $0 $0 $0 -$131 -$131

130 B.C. PREMIUM, HSA & WELLNESS $104,222 $96,199 $64,531 $100,051 $98,238 $24,809 $20,039

131 B.C. SELF-FUNDING WKLY CLMS $201,642 $183,317 $52,350 $162,631 $142,120 $230,830 $192,046132 BLUE CROSS CLAIMS-(Second Deduct-Family $0 $2,400 $1,500 $1,169 -$1,710 $2,785138 DENTAL PREMIUMS $0 $0 $0 -$150 $12163 LIFE INSURANCE PREMIUM $0 $0 $0 -$198 $34168 INSURANCE FOR PENSION $500 $0 $1,172 $1,172 -$3,500 -$1,716169 URM PAID OUT ON IN EXCESS TO PR DEDUCTION $0 $0 -$1,002170 MISC PAYROLL DEDUCT $0 $0 -$131321 TELEPHONE $4,000 $7,000 $1,796 $4,000 $6,364 $7,151 $6,852340 ADVERTISING $0 $0 $0 $0 $213352 PRINTING & PUBLISHING $300 $300 $233 $300 $80 $88 $0361 LIABILITY INSURANCE $12,000 $12,289 $10,973 $10,973 $9,883 $10,172 $9,836363 FLEET INSURANCE $10 $9 $8 $8 $8 $8 $8414 LIC & SUPPORT FEES - (city website $700 50/50 PW $400 $400 $64 $400 $350 $350 $350414 LIC & SUPPORT FEES - (Tyler Technologies) $5,700 $5,700 $4,560 $5,700 $4,901 $5,708 $4,359414 LIC & SUPPORT FEES - (Other-Employee Onli $0 $0 $150433 DUES & MEMBERSHIPS *see below $5,300 $5,200 $5,116 $5,116 $5,116 $5,116 $5,014490 MISCELLANEOUS $2,000 $2,000 $75 $2,000 $895 $570 -$644570 OFFICE FURNITURE & EQUIP $60 $60 $60 $2,590

TOTAL EXPENDITURES $364,934.60 $341,413.66 $157,469.43 $322,711.85 $289,229.58 $310,868.39 $263,268.70

PW Share of Employee Exp(City Admin,FinanceDir&HR/Attorney)

EXPENSES TRF TO PW -$18,906.21 -$14,241.14 -$1,759.65 -$9,063.05 -$9,032.32 -$5,137.46 -$5,226.34

CITY SHARE $346,028.39 $327,172.52 $155,709.79 $313,648.80 $280,197.27 $305,730.93 $258,042.36

25

Family Single + SingleANNUAL: $6,522 $4,415 $2,509

Family Single + SingleANNUAL: $2,823 $1,925 $1,083

Family Single + SingleANNUAL: $3,698.80 $2,489.60 $1,426.36

Policy Type DeductibleSingle Policy $2,700

Single + Policy $4,050

Family Policy $5,400

Year Family Single + Single2017 $2,400 $1,900 $1,500

2018 $2,500 $2,000 $1,6002019* $2,500 $2,000 $1,600

2020 $2,080 $1,660 $1,3002021 $1,660 $1,330 $1,040

2022 $1,250 $1,000 $7802023 $830 $670 $520

Family Single + Single

$420 $340 $300

*The City's 2019 contribution to Employees HSA remains the same as in 2018 with the provision that the employee contributes at least the following to his/her HSA*

Otherwise the City's contribution will be equal to the 2020 amounts.

City offer $200 grant to each employee that provides a proof of annual membership to the fitness facility of choice.

Telehealth service for members, no annual fee, cost of service is $39 - $45 per phone call payable by the employee and goes towards their deductible. No charge to the employee after deductible is met.

2019 Special NGF BS 100 2700Self Insured for $30,000 in Claims Expense Per Insured Member - Paid by Employer

Employer Share of Stop Loss Annual Premium:

2019 Special NGF BCBS 100 2700 - is a High Deductible Health Care Policy

Annual Stop Loss Premium per Policy type

Employees Share of Annual Stop Loss Premium:

Employer's Annual Contributions to Employees Health Savings Accounts from 2017 through 2023. (Employees that are 65 and older that opted for Medicare coverage receive same allocation paid throughout the year per pay period at normal

taxable rate).

FUND 225 - BUILDING RESERVE FUND

Acct# 225 DEPARTMENT 2019

BUDGET2018

BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATE

D

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

CITY HALLCARPET & PAINT- 4 OFFICES/HALLWAYS (2019-2020 PROJ) $6,000TABLE IN CHAMBERS and DOOR REPLACEMENT $3,302 $3,302TOTAL CITY HALL CAPITAL OUTLAYS $6,000 $0 $3,302 $3,302 $0 $0 $0

LAW ENFORCEMENT CENTER CAPITAL OUTLAYS CARPET-BRIEFING ROOM $1,360 EVIDENCE PROCESSING STATION- CABINETRY & COUNTERTOP $6,964 MUNICIPAL COURT-WINDOW FILM & BLINDS $2,593 DEHUMIDIFYER & EVALUATION FOR FUTURE FIX $10,000

$3,043TOTAL LAW ENFORCEMENT CENTER CAPITAL OUTLAYS $10,000 $0 $0 $0 $0 $3,043 $10,917FIRE HALL CAPITAL OUTLAYS

4221 CONCRETE DRIVEWAY at BACK OVERHEAD DOOR ENTRANCES & ALLEY $20,814

SIDEWALK ON EAST (FRONT) SIDE OF STATION $4,880INSTALL NEW A/C UNIT $2,990

4 BEDS FOR STATION $2,576

COMPLETE BACK ENTRY $5,900ADDITION TO FIREHALL - $440,000 ADDITION FOR RESCUE SQUAD EQUIPMENT 80%COUNTY/20%CITY 3 YEAR BUDGETING 2020 CONSTRUCTION (CITY $30,000 - 3 YRS) $30,000 $40,000 $30,000FIRE HALL REMODEL - BATHROOM REMODELS & EXTERIOR DOOR UPDATES $1,000 $1,000 $0

TOTAL FIRE HALL CAPITAL OUTLAYS $36,900 $41,000 $0 $30,000 $0 $5,566 $25,694

26

FUND 225 - BUILDING RESERVE FUND

Acct# 225 DEPARTMENT 2019

BUDGET2018

BUDGET

2018 6-MONTH ACTUAL

2018 ESTIMATE

D

2017 ACTUAL

2016 ACTUAL

2015 ACTUAL

4196 NATIONAL GUARD BUILDING REVENUE4196 Grants $5,339

TOTAL NTNL GUARD BLDG REVENUE $0 $0 $0 $0 $0 $0 $5,3394196 NATIONAL GUARD ARMORY CAPITAL OUTLAYS

Panic Bars & Weatherstrip $2,868 Install Control System $7,033 Tile & Base $7,289 PAINT & REPAIRS $3,000 $3,000Carpet & Labor $6,320 $6,320 Local Share - Bldg Lights UpgradeTOTAL NTNL GUARD CAPITAL OUTLAYS $3,000 $3,000 $6,320 $6,320 $0 $0 $17,190NET CAPITAL OUTLAYS FOR NATIONAL GUARD ARMORY $3,000 $3,000 $6,320 $6,320 $0 $0 $11,851

4198 AUDITORIUM CAPITAL OUTLAYS '09 NEW ROOF & '07 ROOF REPAIRS $1,400TOTAL AUDITORIUM CAPITAL OUTLAYS $0 $0 $0 $0 $0 $0 $1,400

NET CAPITAL OUTLAYS FOR FUND 225 $55,900 $44,000 $9,622 $39,622 $0 $8,608 $49,863

27

Acct #

230- DEPARTMENT 2019 BUDGET 2018 BUDGET

2018 6-MONTH ACTUAL


4910-544 NON-DEPARTMENTAL BUDGET HISTORYCOMPUTER REPLACEMENT SCHEDULE FOR GENERAL GOVERNMENT DEPARTMENTS including Tablets for Commissioners - 2018 - 9 computers

$9,600 $16,200 $5,380 $18,000 $8,269 $4,976

310 CODIFICATION OF CITY ORDINANCES-Municode $14,400 $12,600

570 EQUIPMENT-INCODE 10 $27,600 $513

TOTAL -- NON-DEPARTMENTAL $37,200 $30,600 $5,380 $30,600 $0 $8,269 $5,490

FUND 230 - EQUIPMENT & VEHICLE RENEW & REPLACEMENT

28

Acct #


2018 6-MONTH ACTUAL



ACCT POLICE DEPARTMENT REVENUES3316 GRANTS: Stop Grant

CALEA GRANT

Safe Neighborhood

Vest Grant $3,500 $3,500 $3,500 NDDot Radar Grant & IN-CAR CAMERA $4,300 $4,000

3911 Sale of Equipment -PD Pickup replacement $8,000 $6,000 $6,000 $3,5003914 Insurance Claims $12,158

PD REVENUE $11,500 $3,500 $6,000 $9,500 $19,958 $0 $4,000

4210 POLICE DEPARTMENT EXPENDITURES

COPIER CBS $0 $7,945 $7,345 $7,345

541IN CAR MOBILE VIDEO CAMERA - MOBILE EYE VIDEO CAMERA ($7,238 per vehicle *4) 1 per year $6,210 $36,091

542 PAGER & RADIO EQUIPMENT $26,008 $24,259

544 IN CAR LAPTOP COMPUTER - 3 @ 5000 EACH $15,000 $9,684 $3,228

580 SERVER SYSTEM FOR PATROL VIDEO CAMERA $9,200

542PORTABLE RADIOS - MOTOROLA WILL NO LONGER SUPPORT CURRENT RADIOS IN 2018-dual band (6800 *2 per radio 2019)

$13,600 $20,400 $21,115 $21,115 $16,402

542 VEHICLE RADIO HEAD - MOTOROLA WILL NO LONGER SUPPORT RADIOS IN 2018 dual band ($6840 per radio *7) $7,500 $7,500 $7,156

550.00 DETECTIVE - PICK-UP $36,235

550 PATROL VEHICLE-Tahoe & '07 Ford & Parking Control $50,000 $25,000 $33,539 $33,539 $36,932 $50,129

SUBTOTAL: POLICE EXPENDITURES $78,600 $60,845 $61,999 $69,499 $99,174 $40,153 $122,206FEDERAL AND STATE PROJECTS

832 Ballistic vests (Fed $3000, City $3000) 50/50 $7,000 $7,000 $7,000833 DOJ Grant-USMS Grant for Equipment $3,584834 DOJ Safe Neighborhood Grant840

TOTAL: POLICE EXPENDITURES $85,600 $67,845 $61,999 $76,499 $102,758 $40,153 $122,20615.2% TOTAL -- LESS REVENUE - (Net Amount) $74,100 $64,345 $55,999 $66,999 $82,799 $40,153 $118,206

29

Acct #


2018 6-MONTH ACTUAL



4220 FIRE DEPARTMENT 2019 BUDGET 2018 BUDGET

2018 6-MONTH ACTUAL


ACCT # FIRE DEPARTMENT REVENUES

3312 MISC. REVENUE $1,500

3911 SALE OF EQUIPMENT-AIR PACKS $1,500 $2,537 $43,000

3315 HOMELAND SECURITY GRANT 95% - PAGERS $17,100

3315 HOMELAND SECURITY GRANT 95% - AIR PACS $8,260 $8,260 $204,312

TOTAL - FD REVENUE $17,100 $1,500 $8,260 $8,260 $208,349 $43,000 $0

EXPENDIT HOMELAND SECURITY EQUIP (95% Fed - 5% local)

214 CLOTHING & UNIFORMS - BUNKER COATS $2,000 $3,221 $989 $14,817

542 PAGER & RADIO EQUIPMENT-(new pagers & batteries-grant ?) $1,500 $1,970 $1,970 $956 $3,602

546 MACHINERY & EQUIPMENT (2016 Generator, straps, hangers) $4,224

546 EQUIPMENT UPDATES (2015-thermal imaging camera) $10,414

546 KNOX BOX SECURITY FOR KEYS FOR BUSINESS OWNERS $2,014

546 ELECTRIC DEMO FAN $2,100

550VEHICLE-FIRE TRUCK(2910) (NEW PUMPER TRUCK YEAR 2022 $400,000) $75,000 $75,000 $75,000 $50,000 $410,825

820 FEDERAL PROJS-AFG(95% fed-5% local) ladder truck $8,049 $8,049

820 GRANT - 40 PAGERS 95%/(5% local - $875) (2019) $18,000

820 GRANT - AIR PAKS 95%/(5% local-$11,056) $211,398

TOTAL: FIRE DEPARTMENT EXPENDITURES $93,000 $78,500 $10,019 $85,019 $266,719 $6,168 $441,671

-1.4% TOTAL-FD EXPENDITURES - GRANTS - (Net Amount) $75,900 $77,000 $1,759 $76,759 $58,369 -$36,832 $441,671

8.9% TOTAL FUND 230 $187,200 $171,945 $63,138 $174,358 $141,169 $11,590 $565,367

30

CITY OF VALLEY CITY

STREET DEPARTMENT DEPARTMENTAL EXPENDITURES

FUND 231 STREET DEPARTMENT 2019 Budget 2018 Budget 2017 Actual 2016 Actual

$53,557 $38,248 $38,248 $38,248

2 DUMP TRUCKS

ASPHALT ROLLER $29,396

BUCKET TRUCK - ELEC DEPT

COMPACTOR

DUMP TRUCK - ONE TON

MISCELLANEOUS

MOSQUITO SPRAYER

MOWERS $41,750

NEW PICKUP TRUCK $80,000 $100,000 $26,942

PAINT STRIPER

PAVEMENT CUTTER

PAVEMENT GRINDER-grove cut

PICKUP (purchased from FD)

PICKUP 2008 SILVERADO

RADIOS

ROOT SNOWBLOWER

SANDER

SKIDSTEER

SKIDSTEER TRACK

SNOW PLOW

STREET SWEEPER

TENCO SNOWBLOWER $128,600

TIRES - '07 JD LOADER

TIRES-#61,#62,#66TRAILER - LOADKING 253

SINGLE AXLE TRAILER

TOTAL -- STREET $133,557 $138,248 $79,998 $223,186

CAPITAL LEASE PYMT - 2 GRADERS & 3 LOADERS

31

CITY OF VALLEY CITY


FUND 105

ACCT # REVENUES 2019 BUDGET 2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

3300 SPECIAL ASSESSMENTS $120,000 $130,000 $113,000 $99,778

3611 CURRENT SPECS BY TRF & RCPTS $5,000 $10,000 $8,000 $8,410

3615 SPECIAL ASSESSMENTS PAID IN FULL $5,000 $10,000 $5,000 $2,493

TOTAL REVENUES $130,000 $150,000 $126,000 $110,680

EXPENDITURES

TOTAL EXPENDITURES $0 $0 $0 $0

REVENUES OVER (UNDER) EXPENDITURES $130,000 $150,000 $126,000 $110,680

BALANCE JANUARY 1 -$445,256 -$306,256 -$327,391

4999-621

TRF OUT TO CLOSE SA PROJ/FINANCE LOCALLY - SIDEWALK ASSESSMENTS -$125,000 -$175,000 -$265,000 -$89,545

BALANCE DECEMBER 31 -$440,256 -$25,000 -$445,256 -$306,256

INTERNAL FINANCING FOR SMALL FINANCED SPECIAL ASSESSMENT PROJECTS

32

CITY OF VALLEY CITYANNUAL BUDGET FOR THE YEAR ENDING DECEMBER 31, 2019

SPECIAL REVENUE FUNDS----MILL LEVY REPORT

APPROPRIATION AND CASH RESERVE

FUND 203 CITY SHARE SPECIAL

ASSESS

FUND 204 DEFICIENCY SA

FUND 206 EMERGENCY FUND 211 LIBRARY

1. FINAL APPROPRIATION 38,539 2,659 144,5281a BUDGETED TRANSFER

2. CASH RESERVE 1,000 1,000 1,000 0

4. TOTAL APPROPRIATION AN 39,539 3,659 1,000 144,528 CASH RESERVE (LINES 1,2,)

RESOURCES AND AMOUNT LEVIED

5. CASH AND INVESTMENTS 3,073 14,003 100,944 0 AVAILABLE--DECEMBER 31, 2017

6. ESTIMATED REVENUES 2018 1,000 0 0 13,000 TRANSFERS IN

7. TOTAL RESOURCES Line 5 plus line 6. 4,073 14,003 100,944 13,000

8. LEVY REQUIRED Line 4 minus line 7. 35,466 (10,344) (99,944) 131,528

9 ALLOWANCE FOR DELINQUENT TAX COLLECTIONS(Not to exceed 5 1,773 (517) (4,997) 6,576

10. TOTAL AMOUNT LEVIED Line 8 plus 9. 37,240 0 0 138,104

2 0 0 8

ONE MILL 17,050 10 TOTAL MILLS

33


SPECIAL REVENUE FUNDSCITY SHARE OF SPECIALS---203

ACCT # REVENUES 2019 BUDGET 2018 BUDGET 2018 ESTIMATES 2017 ACTUALS

TAXES

3101 GENERAL PROPERTY TAXES XXXXXXXX $40,215 $40,215 $40,7643103 HOMESTEAD CREDIT TAX $1,000 $1,379 $1,626

TOTAL TAXES $1,000 $40,215 $41,594 $42,390INTERGOVERNMENTAL REVENUESALE OF CITY PROPERTY - SPECS

TOTAL INTERGOVERNMENTAL REVENUE $0 $0 $0 $0

TOTAL MISCELLANEOUS REVENUE $0 $0 $0 $0

TOTAL REVENUES $1,000 $40,215 $41,594 $42,390

4701 EXPENDITURES

CAPITOL OUTLAY/CITY SHARE625 DEBT SERVICE $38,539 $40,215 $40,214 $41,564

TRANSFERS OUTTOTAL EXPENDITURES $38,539 $40,215 $40,214 $41,564

REVENUES OVER (UNDER) EXPENDITURES -$37,539 $1,379 $826FUND BALANCE JAN. 1 $3,073 $1,694 $868

TRANSFER IN - FROM FUND 204

FUND BALANCE DEC. 31 -$34,466 $0 $3,073 $1,694

34


SPECIAL REVENUE FUNDSDEFICIENCY FUND FOR IMPROVEMENT PROJECTS---204

ACCT # REVENUES 2019 BUDGET

2018 BUDGET

2018 ESTIMATE

S

2017 ACTUALS

TAXES

3101 GENERAL PROPERTY TAXES XXXXXX $0

TOTAL TAXES $0 $0 $0 $0

3300 INTERGOVERNMENTAL REVENUE

3342 HOMESTEAD CREDIT

TOTAL INTERGOVERNMENTAL REVENU $0 $0 $0 $0

3913 SALE OF CITY PROPERTY $7,013

3610/3615 SPECIAL ASSESSMENTS-CERTIFIED $1,275 $2,000 $1,331 $7,180

3621 SPECIAL ASSESSMENTS-PAID OFF $1,500

TOTAL MISCELLANEOUS REVENUE $1,275 $2,000 $8,344 $8,680

TOTAL REVENUES $1,275 $2,000 $8,344 $8,680

EXPENDITURES

CAPITOL OUTLAY

4701-625 DEBT SERVICE $2,659 $3,440 $3,440 $10,927

TOTAL EXPENDITURES $2,659 $3,440 $3,440 $10,927

REVENUES OVER (UNDER) EXPENDITURES -$1,384 -$1,440 $4,904 -$2,247

FUND BALANCE JANUARY 1 $14,003 $9,099 $11,346

TRANSFERS IN

TRF OUT TO FD 203 CITY SHARE OF SPECIALS $0

FUND BALANCE DECEMBER 31 $12,619 $14,003 $9,099

35


SPECIAL REVENUE FUNDSEMERGENCY FUND---206

ACCT # REVENUES 2019

BUDGET 2018 BUDGET 2018 ESTIMATES 2017 ACTUALS

TAXES

3101 GENERAL PROPERTY TAXES XXXXXX $0.00


TOTAL TAXES $0 $0 $0 $0

3850 PAVING 98 FEMA & STATE FLOOD 2011 -$3,935

TOTAL REVENUES $0 $0 $0 -$3,935

EXPENDITURES

FLOOD EMERGENCIES

OTHER EMERGENCY EVENTS


REVENUES OVER (UNDER) EXPENDITURES $0 $0 $0 -$3,935

FUND BALANCE JANUARY 1 $100,944 $100,944 -$295,121

3999TRF IN R&R Fund 290 for Local Share Repairs for 2011 Flood in Pav 98 $400,000

FUND BALANCE DECEMBER 31 $100,944 $0 $100,944 $100,944

36

CITY OF VALLEY CITY


SPECIAL REVENUE FUNDSPERMANENT FLOOD PROTECTION FUND 207

ACCT # REVENUES 2019 BUDGET 2018 BUDGET 2018

ESTIMATES 2017

ACTUALS FEDERAL & STATE REVENUE

3855 2014-2015 SWC - 80% PHASE I CONSTRUCT $0 $237,600 $467,889

3855 2013-2014 SWC - 85% MASTER PLAN $0 $47,519 -$45,531

3855 2016-2017 SWC - 75% HOUSING BUYOUT-#3 $0 $185,652 $3,027,833

2016-2017 SWC - 80% +85% STORAGE BLDG $74,698 $74,698 $0

2016-2017 SWC - 85% DESIGN. ENG - PHASE II $0 CLOSED $789,979

2016-2018 SWC-80% PHASE II CONST & CONST ENG $1,506,320 $9,669,600 $10,428,073 $1,113,606

2017-2019 SWC - 75% OLD MILL DEMO $187,500 $123,375

2017-2019 SWC -75% BUYOUTS # 4 $558,425 $695,003 $699,324

2019 SWC 80% EROSION SITES $520,000

2019 SWC 80% PHASE III CONST & ENG $1,786,179

2019 SWC 85% DESIGN ENG PHASE IV $756,500

TOTAL FEDERAL & STATE REVENUE $5,202,122 $10,626,800 $11,721,542 $5,353,776

OTHER PROGRAM REVENUE & FINANCING SOURCES:

3601 SWC - PHASE I, II & III & IV BUYOUT - APPRAISAL $7,775

3602 SWC - SALE OF PROPERTY & EQUIPMENT $4,020 $3,785

3931 OTHER FUNDING SOURCES-PFP LOAN $1,000,000 $3,289,400 $1,392,500

TOTAL OTHER REVENUE $1,000,000 $0 $3,293,420 $1,404,060

TOTAL REVENUES $6,202,122 $10,626,800 $15,014,962 $6,757,836

4260 PERMANENT FLOOD PROTECTION

2015-2016 PHASE I CONSTRUCTION ENG DONE $56,006

2015-16 PHASE I PFP-UNIVERSITY DONE $5,000 $582,497

2015-2016 MASTER PLAN - KLJ DONE $13,812

BONDING FEES $9,000 $2,949

2016-2017 HOME BUYOUTS #3 $0 $247,536 $4,152,794

2016-2017 STORAGE BUILDING-STOP LOGS $93,000 $93,000 $0

2016-2017 SWC DESIGN ENG - PHASE II $0 $0 $718,517

2017-2018 PHASE II CONST & CONST ENG $1,882,900 $13,027,000 $13,035,091 $1,392,008

2017-2019 OLD MILL ELEVATOR DEMO $0 $250,000 $164,500

2017-2019 HOME BUYOUTS #4 $744,567 $926,670 $926,670 $5,762

2019 Erosion Sites $650,000

2019 CONSTRUCTION - PHASE III $2,232,724

2019 DESIGN ENGINEERING PHASE IV $890,000

TOTAL EXPENDITURES $6,493,191 $14,305,670 $14,378,797 $6,924,345

REVENUES OVER (UNDER) EXPENDITURES -$291,069 -$3,678,870 $636,165 -$166,508

BALANCE JANUARY 1 $373,386 -$262,780 -$96,271

FUND BALANCE DECEMBER 31 $82,317 $373,386 -$262,780

37

CITY OF VALLEY CITY


SPECIAL REVENUE FUNDSLIBRARY FUND--211


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

TAXES

3101 GENERAL PROPERTY TAXES XXXXXX $127,800 $127,800 $123,371

TOTAL TAXES $0 $127,800 $127,800 $123,371


3341 STATE GRANTS TO LIBRARIES $9,000 $9,200 $8,962 $9,878

3103 HOMESTEAD CREDIT $4,000 $3,600 $4,383 $4,928

TOTAL INTERGOVERNMENTAL REVENUE $13,000 $12,800 $13,345 $14,805

TOTAL REVENUES $13,000 $140,600 $141,145 $138,177

EXPENDITURES

4999-637 VCBC PUBLIC LIBRARY $144,528 $140,600 $141,145 $138,177

Increased to reach 8 mills for 150% State allocation


REVENUES OVER (UNDER) EXPENDITURES -$131,528 $0 $0 $0

BALANCE JANUARY 1 $0

BALANCE DECEMBER 31 -$131,528 $0 $0 $0

38


SPECIAL REVENUE FUNDSBUILDING RESERVE FUND---225


BUDGET 2018

BUDGET

2018 ESTIMATE

S

2017 ACTUALS

CAPITOL OUTLAYS

4195 CITY HALL $6,000 $0 $3,302 $0

4211 LAW ENFORCEMENT CENTER $10,000 $0 $0 $0

4221 FIRE HALL $36,900 $41,000 $30,000 $0

4196 NATIONAL GUARD ARMORY $3,000 $3,000 $6,320 $0

TOTAL CAPITAL OUTLAYS $55,900 $44,000 $39,622 $0

REVENUES OVER (UNDER) CAPITAL OUTLAY -$55,900 -$44,000 -$39,622 $0

BALANCE JANUARY 1 $3,282 $0

TRANSFERS IN from fund 100 $55,900 $44,000 $36,340 $3,282

TRANSFERS OUT

BALANCE DECEMBER 31 $0 $0 $0 $3,282

For detailed listing of capital outlays, see page 25 - 26

39


SPECIAL REVENUE FUNDSRENEWAL AND REPLACEMENT FUND---230


BUDGET 2018

BUDGET2018

ESTIMATES 2017

ACTUALS


3316 PD GRANTS & INS REIMBURSE $3,500 3,500 $3,500 $16,458

3315 FD GRANT $17,100 1,500 $8,260 $204,312

TOTAL INTERGOVERNMENTAL REVENU $20,600 5,000 $11,760 $220,770

MISCELLANEOUS REVENUE

SALE OF PD EQUIPMENT $8,000 0 $6,000 $3,500

SALE OF FD EQUIPMENT $0 $2,537

INSURANCE CLAIMS $0

TOTAL MISCELLANEOUS REVENUE $8,000 0 $6,000 $6,037

TOTAL REVENUES $28,600 5,000 $17,760 $226,807

EXPENDITURES - (See pages 48-50 for detailed listing)

500 CAPITOL OUTLAY

4910 NON DEPARTMENTAL $37,200 30,600 $30,600 $0

4210 POLICE DEPARTMENT $85,600 67,845 $76,499 $102,758

4220 FIRE DEPARTMENT $18,000 78,500 $10,019 $215,219

TOTAL EXPENDITURES $140,800 176,945 $117,117 $317,976

REVENUES OVER (UNDER) EXPENDITURES -$112,200 (171,945) -$99,358 -$91,169

FUND BALANCE 230-2900 ON JANUARY 1 $182,032 $107,032 $70,532

3999 TRANSFERS IN $112,200 96,945 $99,358 $76,169

TRANSFER IN 230-2910 -FIRE TRUCK $75,000 75,000 $75,000 $51,500

2900-15FUND BAL. BALANCE DECEMBER 31 $257,032 $182,032 $107,032

2019 2018 2017 2016 - 2014

Account 230-2900 Fund BalanceAccount 230-2910 Reserved for Fire Trucks $75,000 $75,000 $51,500 $41,932 $243,432

Account 230-2915 Reserved for PD Squad VehiclesAccount 230-2915 Reserved for PD Chief/Detective Vehicles

Account 230-2905 Reserved for Municode $13,600 $13,600$75,000 $75,000 $51,500 $55,532 $257,032

TOTAL AVAILABLE

IN RESERVES 2019

40

CITY OF VALLEY CITY


SPECIAL REVENUE FUNDS

STREET EQUIPMENT RENEWAL AND REPLACEMENT-231


BUDGET 2018

BUDGET2018

ESTIMATES 2017

ACTUALS

INTEREST EARNED

3912 SALE OF EQUIPMENT-LEASED EQUIPMENT

3995 PUBLIC WORKS TRANSFER--2.6% $110,000 $110,000 $110,000 $110,000

TOTAL MISCELLANEOUS REVENUE $110,000 $110,000 $110,000 $110,000

EXPENDITURES (See page D-14 for detailed listing)

4450-546STREET DEPARTMENT EQUIPMENT $80,000 $100,000 $85,000 $41,750

CAPITAL LEASE - 2 GRADERS, 3 LOADERS (7 yrs beginning 2018) $53,557 $38,248 $53,557 $38,248


REVENUES OVER (UNDER) EXPENDITURES -$23,557 -$28,248 -$28,557 $30,002

BALANCE JANUARY 1 $115,759 $124,316 $74,314

TRANSFER IN FROM FUND 241 $20,000 $20,000 $20,000 $20,000

BALANCE DECEMBER 31 $112,201 -$8,248 $115,759 $124,316

41

CITY OF VALLEY CITY


SPECIAL REVENUE FUNDS: ECONOMIC DEVELOPMENT FUND 240,

REVENUES 2019 BUDGET 2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

TAXES

SALES TAX ECON DEV (70% of 1% City Sales Tax) $575,000 $625,000 $570,000 $514,690

TOTAL TAXES $575,000 $625,000 $570,000 $514,690

INTERGOVERNMENTAL REVENUE

CDBG GRANT & NDDOT GRANTS


OTHER FINANCING SOURCES - BOND ISSUE

LOAN PYMTSMULTI-FAMILY HOUSING INCENTIVE $180,000

LOAN PYMTS- TURF PROJ RETURN

LOAN PYMTS- FLEX PACE $4,000 $6,152

LAND SALE $35,000

LOAN PYMT FROM EAGLE CREEK (Due in 2023)

TOTAL MISCELLANEOUS REVENUE $0 $0 $4,000 $221,152

TOTAL REVENUES $575,000 $625,000 $574,000 $735,842

EXPENDITURES

ECONOMIC DEVELOPMENT PROJECTS $300,000 $500,000 $400,000 $266,000

I-94 CORRIDOR-LAND TAXES $64,991

WELLNESS CENTER $50,000 $50,000 $50,000

TIF BONDS 2015 P&I PYMTS

ECONOMIC DEVELOPMENT ADMIN $32,000 $30,000 $30,000 $27,000



BALANCE JANUARY 1 $1,331,295 $1,469,395 $1,119,043

TRANSFERS IN

TRANSFERS OUT TO FUND 340 SALES TAX REVENUE BONDS 2013 -$230,935 -$155,000 -$232,100 -$27,500

FUND BALANCE DECEMBER 31 $1,293,360 $1,331,295 $1,469,395

LESS: RESTRICTED FUNDS RESERVES FOR SALES TAX REV BOND 2013 -FUND 341 $235,485

FUND BALANCE LESS RESTRICTED DEC 31 $1,057,875 $1,331,295 $1,469,395

42

CITY OF VALLEY CITY


SPECIAL REVENUE FUNDSCITY SALES TAX FUND---241 PROPERTY TAX RELIEF


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

TAXES

3131 SALES TAX PROPERTY TAX RELIEF $210,000 $220,000 $205,000 $183,818

(25% of 1% City Sales Tax)

TOTAL TAXES $210,000 $220,000 $205,000 $183,818

TOTAL REVENUES $210,000 $220,000 $205,000 $183,818

TRANSFER OUTS:

4999 GENERAL FUND 100 - FOR PROP TAX RELIEF $150,000 $150,000 $150,000 $170,000

TRF TO FUND 100 - FOR STREET DEPT 608 $50,000 $50,000 $50,000

TRF TO FUND 231 FOR STREET R&R FUND $20,000 $20,000 $20,000 $20,000

TOTAL TRANSFERS: $220,000 $220,000 $220,000 $190,000

REVENUES OVER (UNDER) TRANSFERS -$10,000 $0 -$15,000 -$6,182

BALANCE JANUARY 1 $92,282 $107,282 $113,464

BALANCE DECEMBER 31 $82,282 $92,282 $107,282

43

CITY OF VALLEY CITY


SPECIAL REVENUE FUNDSCITY SALES TAX FUND---242 RETAIL IMAGE


BUDGET 2018

BUDGET2018

ESTIMATES 2017

ACTUALS

TAXES

3131 RETAIL IMAGE ENHANCEMENT $42,000 $43,000 $40,647 $36,764

(5% of 1¢ City Sales Tax)

3419 CREDIT CHECK CHARGE TO APPLICANT $35

TOTAL TAXES $42,000 $43,000 $40,647 $36,799

4926 EXPENDITURES

390 OTHER SERVICES - CREDIT CHECKS $70 $45

OTHER SERVICES - COLOR COPIES

838 RETAIL IMAGE PROJECTS (See B-11A listing) $20,000 $25,000 $10,000 $15,438

Street Scape (25% of revenue for 3 years) beg 2018 $10,500 $10,750 $10,162

Wellness Center $7,900 $7,900 $7,900 $7,900

Beautification Committee $4,500 $4,000 $4,000 $5,453


REVENUES OVER (UNDER) EXPENDITURES -$900 -$4,650 $8,515 $7,963

BALANCE JANUARY 1 $40,758 $40,758 $32,243 $24,280

BALANCE DECEMBER 31 $39,858 $36,108 $40,758 $32,243

44


SPECIAL REVENUE FUNDSCITY SALES TAX FUND---243 VC PUBLIC SCHOOL BOND


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

TAXES

3131 1/2¢ SALES TAX PFP & WELLNESS CTR $418,700 $441,525 $406,474 $367,636

TOTAL TAX REVENUE $418,700 $441,525 $406,474 $367,636

4915 EXPENDITURES

DEBT SERVICE

4915-636 VC PUBLIC SCHOOL $30,359

PERMANENT FLOOD PROTECTION

Bank of North Dakota Principal Pymt

Bank of ND Interest Payment

WELLNESS CENTER ANNUAL PAYMENT TO VC PARK DISTRICT

$230,000 $230,000 $230,000 $230,000



BALANCE JANUARY 1 $67,351 $67,351 $71,545

TRANSFERS OUT TO DEBT SERVICE FUND 342 -$150,068 -$221,525 -$176,474 -$73,072

TRANSFERS OUT TO DEBT SERVICE FUND 343 -$38,600 $0 -$38,400


VC School District is required to provide an annual report to the City

45


SPECIAL REVENUE FUNDSRESTRICTED FUND --251


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

3183

RESOURCE OFFICER -COURT ORDERED 22,229

3312 MISC REVENUE COURT ORDERED FEES 388 500 2,814

TOTAL REVENUE 388 22,729 2,814

EXPENDITURES

4210-300 SERVICES-ATTORNEY & ACCT FEES 3,463

4210-439VC SHARE OF STATE UPGRADE SAVIN FOR MARCY LAW 444 444

MISC REVENUE -COURT ORDERED RESTITUTION

TOTAL EXPENDITURES 444 444 3,463

REVENUES OVER (UNDER) EXPENDITURES (56) 22,285 (649)

BALANCE JANUARY 1 29,113 25,012 37,007

TRANSFERS IN

COUNTERACT TRANSFES OUT to 100 for SRO 20,061 18,184 18,184 11,346

BALANCE DECEMBER 31 9,052 29,113 25,012

Counter Act Settlement and Release Agreement 9/28/11

46


SPECIAL REVENUE FUNDS

MOTEL OCCUPANCY FUND---275


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS


3141 MOTEL-HOTEL LODGING TAX $80,000 $82,000 $77,000 $73,188

3341 GRANT FUNDS $5,420

TOTAL REVENUES $80,000 $82,000 $77,000 $78,607

EXPENDITURES

4920-311 ADMINISTRATION FEES $1,200 $1,200 $12,000 $1,200

4920-343 VISITORS COMMITTEE $72,000 $82,000 $77,000 $95,232

$10,000 $5,000 $5,000

BILLBOARD AD - APPROVED BY COMMISSION 02/07/17


REVENUES OVER (UNDER) EXPENDITURES -$3,200 -$1,200 -$17,000 -$22,825

BALANCE JANUARY 1 $15,341 $32,341 $55,166

TRANSFERS IN

TRANSFERS OUT

BALANCE DECEMBER 31 $12,141 -$1,200 $15,341 $32,341

$150,000 PARKING LOT SPEC ASSESS - (CVB pays $5,000 for 2 yrs 2017-2018 & $10,000 for 14 yrs 2019-2032)

47

CITY OF VALLEY CITY


SPECIAL REVENUE FUNDSFOOD & BEVERAGE TAX FUND---276 Sunsets 12/31/2025

ACCT # REVENUES 2019 BUDGET 2018 BUDGET 2018 ESTIMATES 2017 ACTUALS

TAXES

3142 FOOD AND BEVERAGE TAX $125,000 $130,000 $115,000 $118,978

INTEREST AND PENALTY

TOTAL REVENUES $125,000 $130,000 $115,000 $118,978

EXPENDITURES

4930 TANGIBLE TOURISM PROJECTS $25,000 $90,000

ND WINTER SHOW $50,000 $50,000

SHARED USE PATHS $58,410

WELLNESS CENTER $50,000 $50,000 $50,000 $50,000

INTERPRETIVE PANELS $18,874 $37,400

EAGLES CLUB $21,018

ROSEBUD SIGNAGE & CARPET $32,000


REVENUES OVER (UNDER) EXPENDITURES $0 -$10,000 -$35,874 -$47,850

BALANCE JANUARY 1 $45,180 $81,054 $128,904

TRANSFERS IN

TRANSFERS OUT


48

CITY OF VALLEY CITY


FINANCING RESERVE FUND 280

FORMER BNRR

ACCT # REVENUES 2019 BUDGET 2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

CHARGES FOR SERVICES

SALE OF CITY PROPERTY

TOTAL CHARGES FOR SERVICES & SALES $0 $0 $0 $0

OTHER FINANCING SOURCES

3621 INTEREST INCOME

TOTAL OTHER FINANCING SOURCES $0 $0 $0 $0

TOTAL REVENUES $0 $0 $0 $0

4910 EXPENDITURES

625 SPECIAL ASSESSMENTS $0 $0

Parking Lot sale in 2015 - Commission to Determine usage - for other projects $60,000

TOTAL EXPENDITURES $60,000 $0 $0 $0

REVENUES OVER (UNDER) EXPENDITURES -$60,000 $0 $0 $0

BALANCE JANUARY 1 $523,480 $523,480 $523,480 $523,480

TRANSFERS IN/OUT $0 $0


FUNDS COMMITTED ANNUALLY FORRESERVES FOR CITY FINANCINGSPECIAL ASSESSMENT PROJECTS INFUND 105 AND FOR SPECIALASSESSMENTS ON FORMER RAIL-ROAD PROPERTY OWNED BY THECITY

49

CITY OF VALLEY CITY


INFRASTRUCTURE RENEW & REPLACEMENT FUNDFund 290

ACCT # REVENUES2019

BUDGET 2018

BUDGET2018

ESTIMATES 2017 ACTUALS

3131 1/2% SALES TAX REVENUE - Implemented 2007 $418,700 $420,000 $406,474 $367,636

3132 1/2% SALES TAX REVENUE- Implemented 2010 $418,700 $420,000 $406,474 $367,636

FRANCHISE FEES:

3171 MDU FRANCHISE FEES $42,000 $42,000 $43,000 $43,711

3174 BEK FRANCHISE FEES $23,000 $10,000 $23,000 $26,954

3176 CASS COUNTY ELECTRIC $1,950 $2,100 $1,950 $1,944

3181 CABLE SERVICES FRANCHISE FEES $15,000 $15,000 $15,000 $14,493

UTILITY FEES:

3191 RESIDENTIAL $265,000 $263,000 $270,000 $270,341

3192 COMMERCIAL $87,000 $86,000 $87,000 $88,108


TOTAL REVENUES $1,271,350 $1,258,100 $1,252,898 $1,180,823

Uncollectible Accts - Utility Billings $483

Paving 97 ('11 Flood Damaged ER Road Repairs)

Paving 98 (2011 Flood Damaged Road Repairs) $400,000

Watermain Distribution Project $544,115

9th Ave NW Closeout $31,783

2016 Projects $744,956

2017 Projects $1,823,015 $43,769

2018 Project $1,813,200 $1,571,000

2019 Projects $1,600,000

4999 TOTAL TRANSFER $1,600,000 $1,813,200 $3,394,015 $1,765,107

REVENUES OVER (UNDER) EXPENDITURES -$328,650 -$555,100 -$2,141,117 -$584,284

BALANCE JANUARY 1 $510,446 $2,651,563 $3,235,847

TRANSFERS IN

TRANSFERS OUT

BALANCE DECEMBER 31 $181,796 -$555,100 $510,446 $2,651,563

50

CITY OF VALLEY CITY


SEWER INFRASTRUCTURE R & R Approved 05/04/09

Fund 291 (No sunset)

ACCT # REVENUES2019

BUDGET 2018

BUDGET2018

ESTIMATES 2017

ACTUALS

UTILITY FEES:

3712 $5 SEWER UTILITY FEE $61,000 $62,000 $61,000 $61,341


TOTAL REVENUES $61,000 $62,000 $61,000 $61,341

Capital Improvement Project-Trf Out

Sanitary Sewer Reline 62 $160,000

NW Storm Sewer Phase I Project $300,000

SEWER PROJECTS $75,000

4999 TOTAL TRANSFER $300,000 $75,000 $160,000 $0

REVENUES OVER (UNDER) EXPENDITURES -$239,000 -$13,000 -$99,000 $61,341

BALANCE JANUARY 1 $242,296 $341,296 $341,296 $279,955

TRANSFERS IN

TRANSFERS OUT


51


DEBT SERVICE FUNDS RAINBOW ARCH BRIDGEFUND 309 - GENERAL OBLIGATION BOND 2005


2018 BUDGET

2018 ESTIMAT

ES

2017 ACTUALS

TAXES

3101 GENERAL PROPERTY TAXES $217

DELINQUENT PROPERTY TAXES $100 $0

TOTAL TAXES $0 $100 $0 $217

INTERGOVERNMENTAL REVENUE



OTHER FINANCING SOURCES

TRANSFERRED IN FROM FOOD & BEV

3621 INTEREST INCOME $0

TOTAL MISCELLANEOUS REVENUE $0 $0 $0 $0

TOTAL REVENUES $0 $100 $0 $217

4702 EXPENDITURES

CAPITOL OUTLAY

601-(P) DEBT SERVICE

602-(I)

603-(SC)


REVENUES OVER (UNDER) EXPENDITURES $0 $100 $0 $217

FUND BALANCE JANUARY 1 $0 $494 $277

TRANSFERS OUT TO FUND 100 TO CLOSE FUND 309 $0 -$494

FUND BALANCE DECEMBER 31 $0 $100 $0 $494

52


DEBT SERVICE FUNDSFUND 340 - SALES TAX REVENUE BONDS 2013


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

3131 GENERAL SALES TAX

3621 INTEREST INCOME $762

TOTAL REVENUE $0 $0 $762

4702 EXPENDITURES

CAPITOL OUTLAY

601-(P) DEBT SERVICE PRINCIPAL $180,000 $180,000 $180,000 $175,000

602-(I) INTEREST $49,735 $51,895 $51,895 $53,995

603-(SC) SERVICE CHARGE $1,200 $1,200 $1,200 $1,143



FUND BALANCE JANUARY 1 $63 $1,058 $1,058 $202,935

TRF IN - SALES TAX REV FM FUND 240 $230,935 $155,000 $232,100 $27,500

FUND BALANCE DECEMBER 31 $63 -$77,037 $63 $1,058


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

FUND BALANCE JANUARY 1 $236,570 $236,170 $235,485INTEREST INCOME-REVENUE $400 $0 $400 $685


RESERVE FUND FOR FUND 340 SALES TAX REVENUE BONDS 2013

DEBT SERVICE FUND 341 -RESERVES

53


DEBT SERVICE FUND PERMANENT FLOOD PROTECTION

FUND 342 BANK OF ND 30 YEAR LOANS


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

3101 GENERAL PROPERTY TAXES

TOTAL TAXES $0.00 $0.00 $0.00

4702 EXPENDITURES

PERMANENT FLOOD PROTECTION

Bank of North Dakota Principal Pymt $166,132 $53,401 $67,444 $25,688

Bank of ND Interest Payment $81,192 $41,000 $33,100 $8,714



FUND BALANCE JANUARY 1 $114,601 $38,671 $0

TRANSFER IN - FROM FUND 243 $150,068 $221,525 $176,474 $73,072

FUND BALANCE DECEMBER 31 $17,344 $127,124 $114,601 $38,671

DEBT SERVICE FUND

FUND 343


2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

FUND BALANCE JANUARY 1 $38,400 $38,400 $0

TRANSFER IN - FROM FUND 243 $38,600 $0 $0 $38,400


4.5% RESERVES FUND FOR PFP BND BONDS

54


DEBT SERVICE FUNDSFUNDS 351-360 - SPECIAL ASSESSMENT REFUNDING BONDS

REVENUES 2019 BUDGET

2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

SPEC ASSESS - CERTIFIED AT COUNTY $800,000 $668,726 $588,729SPEC ASSESS-CERTIFIED-POLITICAL SUBS $100,000 $91,817 $104,859SPECIAL ASSESS PAID IN FULL BY INDIVIDUALS $50,000 $39,728 $173,686

INTEREST INCOME $9,355

OTHER FINANCING SOURCES $50,000 $195,708

$0

TOTAL REVENUES $1,000,000 $0.00 $800,272 $1,072,337

EXPENDITURES

CAPITOL OUTLAY

OTHER FINANCING USES-BOND ADMIN FEES $30,000.00 $0 $30,170

PRINCIPAL $789,500.00 $731,950 $719,363

INTEREST $237,680.00 $197,985 $144,122

SERVICE CHARGE $6,000.00 $5,715 $4,840

TOTAL EXPENDITURES $1,063,180.00 $0.00 $935,650 $898,495

REVENUES OVER (UNDER) EXPENDITURES -$63,180.00 $0.00 -$135,378 $173,841

FUND BALANCE JANUARY 1 $2,097,334.11 $2,232,712 $2,058,871

TRANSFERS OUT

FUND BALANCE DECEMBER 31 $2,034,154.11 $0.00 $2,097,334 $2,232,712

55


DEBT SERVICE FUNDSFUNDS 382-385 - TAX INCREMENT FINANCING


BUDGET 2018

BUDGET2018

ESTIMATES 2017

ACTUALS

3105 PROPERTY TAX REV FOR TIF PAYMENT $207,000 $207,032 $182,287

3550 BC PORTION OF TIF FOR NTN'L GUARDS $70,000 $70,000 $140,000

$0

TOTAL REVENUES $277,000 $0.00 $277,032 $322,287

4702 EXPENDITURES

CAPITOL OUTLAY

601 PRINCIPAL $204,951 $198,790 $192,842

602 INTEREST $64,856 $71,052 $77,024

603 SERVICE CHARGE $800 $600 $500

TOTAL EXPENDITURES $270,607 $0.00 $270,442 $270,366

REVENUES OVER (UNDER) EXPENDITURES $6,393 $0.00 $6,590 $51,921

FUND BALANCE JANUARY 1 $56,357 $49,767 -$2,154

TRANSFERS OUT

FUND BALANCE DECEMBER 31 $62,750 $0.00 $56,357 $49,767

DEBT SERVICE FUNDFUND 386 RESERVE FUND FOR I-94 TAX INCREMENT FINANCING BONDS

REVENUES 2019 BUDGET

2018 BUDGET

2018 ESTIMATES

2017 ACTUALS

FUND BALANCE JANUARY 1 $180,000 $180,000 $180,000TRANSFER IN - FROM FUND 243 $0 $0 $0 $0FUND BALANCE DECEMBER 31 $180,000 $0 $180,000 $180,000

56

For Year Ending December 31, 2019 City of Valley City Debt 2019

Fund #

Bond Issuance for City of Valley City:Bond

Issuance Amount

Debt Service YE 12/31/19

2019 Annual

Installments

2019 Interest

Expense

Maturity Year

Remain-ing

Years

Net Int Rate

Revenue Source

359 Refunding Improvement Bonds of 2011 $4,090,000 $1,785,000 $255,000 $58,433 2031 12 2.77% Spec Assess357 Refunding Improvement Bonds of 2013 $955,000 $380,000 $70,000 $7,925 2026 7 1.85% Spec Assess360 Refunding Improvement Bonds of 2015 $2,487,000 $1,794,700 $169,500 $45,746 2040 21 2.36% Spec Assess358 Refunding Improvement Bonds of 2016 $1,295,000 $870,000 $140,000 $13,243 2026 7 1.66% Spec Assess351 Refunding Improvement Bonds of 2017 $2,150,000 $1,935,000 $85,000 $52,334 2037 18 2.91% Spec Assess

$2,300,000 $2,230,000 $70,000 $60,000 2038 19 3.20% Spec Assess

2018 TOTALS: Refunding Improvement Bonds $13,277,000 $8,994,700 $789,500 $237,680

340 Sales Tax Rev Bonds 2013-I-94 Land Purchase $2,900,000 $1,840,000 $180,000 $49,735 2028 9 1.93% Sales Tax 342 Sales Tax Rev Bonds 2016-Perm Flood Protection $860,614 $782,971 $26,074 $12,136 2046 27 1.50% Sales Tax342 Sales Tax Rev Bonds 2017-Perm Flood Protection $1,392,500 $1,309,061 $41,875 $20,264 2047 28 1.50% Sales Tax342 Sales Tax Rev Bonds 2018-Perm Flood Protection $3,289,400 $3,289,400 $0 $48,793 2048 29 1.50% Sales Tax

2018 Totals: - Sales Tax Revenue Bonds $8,442,514 $7,221,433 $247,949 $130,927

382 Bridgeview Tax Increment Revenue Bond of 2003 $338,000 $126,721 $22,354 $8,646 2024 5 5.8% Property Tax

384 Legacy Tax Increment Revenue Bond of 2008 $825,000 $353,956 $57,097 $17,855 2024 5 4.5% Property Tax385 I-94 TIF - Refunding Imp Bonds of 2015 $2,058,000 $1,570,300 $125,500 $38,354 2040 21 2.36% Property Tax

Total Debt for TIF $3,221,000 $2,050,977 $204,951 $64,856

2018 Totals for General Government: $24,940,514 $18,267,109 $1,242,400 $433,463

Enterprise Funds:602 Water Treatment Rev Bond Series 2002 $1,325,000 $180,000 $85,000 $6,625 2021 2 2.5% Utility Fees604 Wastewater Treatment Rev Bond Series 2009 $276,000 $175,000 $15,000 $925 2030 11 1.0% Utility Fees602 Water Treatment Rev Bond Series 2009B $1,848,000 $1,065,000 $100,000 $5,825 2029 10 1.0% Utility Fees

2018 Totals: Debt Service for Enterprise Funds: $3,449,000 $1,420,000 $200,000 $13,375

FYE 2019 - City of VC Debt $28,389,514 $19,687,109 $1,442,400 $446,838

Refunding Improvement Bonds of 2018 (Estimated-will issue in late 2018)

57

CITY OF VALLEY CITY GENERAL FUND MISCELLANEOUS REVENUES

MISCELLANEOUS REVENUESACCT

# 2019 BUDGET

2018 ESTIMATE

2017 ACTUAL 2016 ACTUAL 2015ACTUA

L

3210MISCELLANEOUS LICENSE & PERMITS $3,500 $3,200 $4,909 $3,145 $3,270

3210 PROPERTY WEB SITE FEES $2,300 $2,300 $2,150 $2,225 $2,275

3222 GAS TESTS $700 $500 $1,310 $1,670 $775

3224 ANIMAL LICENSES $1,700 $500 $1,735 $600 $1,869

3225 BIKE LICENSES $0 $0 $9 $24 $6

3226 DAY CARE INSPECTION $300 $300 $290 $335 $330

3227 GAMES OF CHANCE $520 $520 $520 $510 $555

3228 MISC PD REVENUE $3,000 $3,200 $3,178 $2,369 $2,008

TOTAL MISCELLANEOUS REVENUES $12,020 $10,520 $14,101 $10,878 $11,088

58

ACCT #S GEN FUND 100 EXPENDITURES 2019 BUDGET 2018 BUDGET Difference % of

Change

4100 GENERAL GOVERNMENT

4110 GOVERNING BOARD 66,100 57,923 8,177 14.1%4120 MUNICIPAL JUDGE 127,462 120,481 6,981 5.8%4130 CITY ADMINISTRATOR 69,093 65,805 3,288 5.0%4141 ELECTIONS - 3,000 (3,000) -100.0%4151 CITY AUDITOR 253,929 243,487 10,442 4.3%4155 CITY ASSESSOR 101,184 97,954 3,230 3.3%4157 BUILDING/FIRE INSPECTOR 88,180 84,476 3,703 4.4%4161 CITY ATTORNEY 59,076 58,907 169 0.3%4190 OTHER BOARDS 50 50 - 0.0%4195 GOVERNMENT BLDGS & GROUNDS 91,750 92,300 (550) -0.6%4191 PLANNING AND ZONING 5,000 5,500 (500) -9.1%

PLANNING AND ZONING - Metes & Bounds 12,000 - 12,000 4910 NON-DEPARTMENTAL 59,070 61,898 (2,828) -4.6%

TOTAL GENERAL GOVERNMENT 932,893 891,782 41,111 4.61%4200 PUBLIC SAFETY

4210 POLICE DEPARTMENT 1,423,925 1,314,676 109,249 8.3%4220 FIRE DEPARTMENT 368,824 353,535 15,289 4.3%4250 EMERGENCY SERVICES 2,000 2,000 - 0.0%

TOTAL PUBLIC SAFETY 1,794,749 1,670,211 124,538 7.5%PUBLIC WORKS

4450 FORESTRY & GRASS CUTTING 30,004 29,839 164 0.6%4194 STREET DEPT. 200,000 200,000 - 0.0%

TOTAL PUBLIC WORKS 230,004 229,839 164 0.1%PUBLIC HEALTH

4410 HEALTH SERVICES (5% increase) 26,791 25,515 1,276 5.0%TOTAL PUBLIC HEALTH 26,791 25,515 1,276 5.0%CULTURAL & COMMUNITY PROGRAMS

4501 CULTURAL & COMMUNITY GROUPS (D-61) 21,000 21,000 - 0.0%4632 RENAISSANCE ZONE 100 500 (400) -80.0%

TOTAL COMMUNITY PROGRAMS 21,100 21,500 (400) -1.9%INTERGOVERNMENTAL

4455 SMALL PROJECTS 50,000 58,800 (8,800) -15.0%4455 LAND USE AND TRANSPORTATION - 60,000 (60,000) -100.0%

TOTAL INTERGOVERNMENTAL 50,000 118,800 (68,800) -57.9%

Total General Fund Operations 3,055,536 2,957,647 97,889 3.310%

243,100 215,945 27,155 12.6%

TOTAL OPERATIONS & CAPITAL PURCHASES 3,298,636 3,173,592 125,044 3.94%

2018 & 2019 Fund 100 Budgeted Expenditures & % of Change

General Fund Capital Purchases listed in Funds 225 and 230

PLUS:

59

CITY OF VALLEY CITY NOTE: New formula beginning 3rd qtr 2014 - increase of 3.5% from 40% of state sales STATE REVENUE SHARING - CITY PORTIONBASED ON STATE FISCAL YEARAccount Number: 100-3182 Acct # to Trf 25% of SRS to Park District: 100-3182 *** Record only City Portion on this spreadsheet.

QUARTER/YEAR 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009

FIRST QUARTER 80,918 78,590 92,685 144,153 121,358 114,176 116,643 92,592 67,133 66,511

SECOND QUARTER 93,029 85,628 84,113 130,928 132,044 123,768 119,562 83,265 72,908 61,727

THIRD QUARTER 90,368 97,196 119,783 158,832 141,100 133,970 103,707 84,906 70,248

FOURTH QUARTER 86,920 83,166 106,853 171,180 136,627 137,700 113,718 87,698 70,568

TOTALS 173,948 341,506 357,159 501,716 583,415 515,671 507,875 393,281 312,645 269,054

QUARTER AVERAGE 86,974 85,377 89,290 125,429 145,854 128,918 126,969 98,320 78,161 67,264

*1999 - New distribution formula includes both personal property replacement tax and revenue sharing. Quarterly payments are based on 4/10 of one cent of the state sales tax. There will not be separate PPR tax payments in 1999 and on. Parks & Recs receives 25% of payment. The amount shown is net city portion.

**FIRST QUARTER 1999 includes a deficiency payment from previous year allocation.

60

CITY OF VALLEY CITY

HOMESTEAD CREDIT

DATE RECEIVED: 07/09/18

ACCT # 2017 2016 2015

100-3103 General Fund 37,241.40 86.60% 69.16 42,668.80 36,999.51 31,646.80

203-3103 City Share Specials 1,378.51 3.21% 2.56 1,626.35 1,511.34 1,383.61

204-3103 Deficiency Mill 0.00 0.00% 0.00 0.00 0.00

206-3103 Emergency 0.00 0.00% 0.00 0.00 0.00 0.00

211-3103 Library 4,383.24 10.19% 8.14 4,927.77 4,399.91 3,716.83

306-3103 8th Ave SW 0.00 0.00% 0.00 0.00 0.00

307-3103 12th Street N '00 Bond 0.00 0.00% 0.00 0.00 0.00

308-3103 12th Street N '02 Bond 0.00 0.00% 0.00 0.00 0.00

309-3103 Rainbow Bridge '05 Bonds 0.00 0.00% 0.00 0.00 1,134.39

TOTALS 43,003.15 100% 79.86 49,222.92 42,910.76 37,881.63

Amount Received: 43,003.15

Percent of Mills 2018 Mill Levy

2018 Homestead &

Disabled VeteransCredit

Allocation

61

CITY OF VALLEY CITYORDINANCE #963

ALCOHOL BEVERAGES LICENSEE CLASS LIQUOR BEER WINE ONLY CABARET TOTALON/OFF SALE (2000) (250.00) (250.00) (50)

CLASS B & C LIMITED TO 8 LICENCES AND ADDED TWO WITH ANNEXATION IN 2011

1 BOOMER'S CORNER KEG B-BEER C-LIQUOR $2,000 $250 $2,250

2 DAKOTA SILVER, INC. B-BEER C-LIQUOR $2,000 $250 $2,250

3 THE CAPTAIN'S PUB B-BEER C-LIQUOR $2,000 $250 $2,250

4 VC DEVELOPERS LLC dba -Bridges Bar & GB-BEER C-LIQUOR $2,000 $250 $2,250

5 MARKETPLACE LIQUOR B-BEER C-LIQUOR $2,000 $250 $2,250

6 RND, INC. dba Nubar B-BEER C-LIQUOR $2,000 $250 $2,250

7 KERRY ANDERSON dba The Labor Club B-BEER C-LIQUOR $2,000 $250 $50 $2,300

8 MAIN STREET OFF SALE LLC /TAVERN 9 B-BEER C-LIQUOR $2,000 $250 $2,250

9 MY BAR VALLEY CITY, LLC B-BEER C-LIQUOR $2,000 $250 $2,250

10 HI-LINE HOSPITALITY LLC dba: City Lights Supper Club & Lounge B-BEER C-LIQUOR $2,000 $250 $2,250

CLUBS $0

1 AMERICAN LEGION CLUB A-CLUB/LODGE $2,000 $250 $2,250

2 EAGLES AERIE A-CLUB/LODGE $2,000 $250 $50 $2,300

3 VALLEY CITY TOWN & COUNTRY CLUB A-CLUB/LODGE $2,000 $250 $2,250

4 VFW CLUB POST #2764 dba VFW Club A-CLUB/LODGE $2,000 $250 $2,250

RESTAURANT/CLASS D - UNLIMITED

1 NAM SABIR dba Sabir's Dining & Lounge CLASS D BOTH $2,000 $250 $2,250

2 Woodland Steakhouse Bar & Grill CLASS D BOTH $2,000 $250 $50 $2,300

UNLIMITED LICENCES

1 BUDGET BURGER E-BEER $250 $250

2 THE CHINESE PALACE E-BEER F-WINE $250 $250 $500

3 JIMMY'S PIZZA E-BEER $250

TOTAL $32,000 $4,750 $250 $150 $36,900

62

CITY OF VALLEY CITYPUBLIC WORKS ELECTRIC TRANSFER TO GENERAL FUND

YEAR 2019 2018 2017 2016 2015 2014 2013 2012 2011MONTH

JANUARY 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

FEBRUARY 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

MARCH 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

APRIL 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

MAY 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

JUNE 85,000 75,000 75,000 62,500 62,500 62,500 62,500 62,500 60,000

JULY 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 70,000

AUGUST 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

SEPTEMBER 83,000 75,000 170,000 62,500 62,500 62,500 62,500 62,500 60,000

OCTOBER 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

NOVEMBER 83,000 75,000 70,000 62,500 62,500 62,500 62,500 62,500 60,000

DECEMBER 85,000 75,000 75,000 62,500 62,500 62,500 62,500 62,500 60,000

TOTALS 1,000,000 900,000 950,000 750,000 750,000 750,000 750,000 750,000 730,000

PUBLIC WORKS TRANSFERS TO STREET EQUIPMENT RENEWAL AND REPLACEMENTYEAR 2019 2018 2017 2016 2015 2014 2013 2012 2011

MONTH

JANUARY $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100FEBRUARY $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100

MARCH $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100APRIL $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100MAY $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100JUNE $17,000 $17,000 $17,000 $17,000 $12,500 $12,500 $12,500 $9,100 $9,100JULY $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,500 $9,500

AUGUST $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100SEPTEMBER $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100

OCTOBER $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100NOVEMBER $16,600 $16,600 $16,600 $16,600 $12,500 $12,500 $12,500 $9,100 $9,100DECEMBER $17,000 $17,000 $17,000 $17,000 $12,500 $12,500 $12,500 $9,500 $9,500

TOTALS $200,000 $200,000 $200,000 $200,000 $150,000 $150,000 $150,000 $110,000 $110,000

63

Year Economic Development 70% of 1% - 340-3131 & 240- Retail Image 5% of 1% -242-3131 Tax Relief 25% of 1% -241-3131Added Wellness & PFP 1/2% -243-3131 2007 Infra R&R 1/2% -290-3131 2010 Infra R&R 1/2% -290-31322003 Ordinance #860 Article II 1/2% School Bond Sales Tax Adopted April 7 & Effective July 1, 2003 & Sunsets June 30, 2023 or at satisfaction on Bonds whichever occurs first.2007 Ordinance #902 Article III 1/2% Sales Tax for Infrastructure Fund Adopted March 19 & Effective July 1, 2007 & Sunsets June 30, 20272010 Ordinance #932 Article IV 1/2% Sales Tax for Infrastructure Fund Adopted June 22 & Effective October 1, 2010 & Sunsets September 30, 20302012 Ordinance #943 Article I 1% City Sales Tax Adopted Dec 3, 2012 & Effective January 1, 2020 & Sunsets December 31, 20292014 Ordinance #978 Article IV 1/2% Sales Tax PFP & Wellness Center and remainder for Infrastructure Fund Adopted December 16, 2014 & Effective Upon Sunset of Ordinance #

27 26 25 24 23 22 21 20Qtrly Reporters 2018 2017 2016 2015 2014 2013 2012 2011

JANUARY 165,651.26 140,898.38 203,606.61 159,361.66 160,668.50 142,994.60 149,697.11 126,061.68 FEBRUARY 90,702.72 139,840.25 145,924.99 165,575.35 127,112.12 71,616.80 93,502.74 109,830.44 MARCH 198,708.26 104,090.48 162,399.11 171,173.00 179,114.82 222,724.00 168,032.56 120,026.76 APRIL 161,617.42 202,167.56 210,789.94 137,073.04 147,137.68 178,255.67 176,865.49 171,790.03 MAY 126,780.23 180,143.37 166,032.39 210,287.59 202,591.40 104,416.87 119,373.20 146,795.06 JUNE 236,948.66 186,024.37 140,000.56 201,920.96 216,194.99 268,482.73 203,552.88 137,777.03 JULY 190,287.29 176,090.14 270,316.34 210,498.53 173,675.75 165,697.89 171,483.46 164,664.34 AUGUST 134,161.84 164,390.67 183,980.42 214,000.55 228,230.03 136,016.62 170,011.50 SEPTEMBER 220,464.72 216,319.14 197,706.59 246,030.98 209,060.71 214,722.18 172,423.13 OCTOBER 152,544.67 193,847.20 206,926.64 174,876.42 162,458.44 163,881.93 184,070.04 NOVEMBER 132,756.52 151,792.51 176,539.63 206,850.38 198,394.96 167,346.03 127,301.66 DECEMBER 203,997.47 205,934.78 155,263.97 159,087.09 194,178.34 194,466.68 224,677.21

Rebate applied to Sept receipts (135,000.00)

TOTAL 1,170,695.84 1,838,179.77 2,231,354.24 2,176,307.38 2,207,340.68 2,146,511.04 1,958,940.88 1,855,428.88

-36.3% -17.6% 2.5% -1.4% 2.8% 9.6% 5.6% 10.1%

Park District to acct #: 243-4917-636

5/22/18 - Need $105,000 Dev Corp 70% for Fund 340 (Apr & May)

ECONOMIC DEV-70% 327,794.84 514,690.34 624,779.19 609,366.07 618,055.39 601,023.09 548,503.45 519,520.09

1.0% PROPERTY TAX-25% 117,069.58 183,817.98 223,135.42 217,630.74 220,734.07 214,651.10 195,894.09 185,542.89

RETAIL IMAGE - 5% 23,413.92 36,763.60 44,627.08 43,526.15 44,146.81 42,930.22 39,178.82 37,108.58

SCHOOL BONDS - - 405,083.89 435,261.48 441,468.14 429,302.21 391,788.18 371,085.78

Account Numbers:

City Sales Tax Revenue Report for the City of Valley City

64

CITY OF VALLEY CITYMOTEL-HOTEL OCCUPANCY TAXAcct Number: 275-3141Ordinance #832

MONTH/YEAR 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008

JANUARY 3,936.69 3,494.38 3,847.38 4,332.81 4,415.37 3,107.74 3,433.30 3,420.66 2,488.04 3,261.59 2,426.98

FEBRUARY 4,161.13 3,846.01 5,053.17 4,157.38 4,942.00 3,608.46 4,359.38 3,000.74 3,026.70 3,529.13 2,676.63

MARCH 6,863.89 6,046.00 7,027.73 6,482.33 6,691.75 6,169.09 5,222.25 4,288.13 4,154.12 5,443.84 4,344.17

APRIL 5,329.25 4,936.15 6,526.45 5,949.57 5,890.91 4,166.73 3,960.54 3,832.05 4,233.26 3,218.19 5,007.66

MAY 7,457.52 6,413.67 7,707.76 7,406.76 7,276.92 6,564.09 6,143.78 5,600.93 5,329.00 4,821.64 6,643.17

JUNE 8,540.05 8,356.36 9,184.87 8,883.12 8,760.39 8,055.72 6,943.70 7,834.93 7,765.89 7,079.46 7,425.22

JULY 9,339.11 8,037.51 10,445.30 9,002.63 9,413.44 9,804.23 7,942.14 8,774.34 7,798.96 8,444.55 8,691.16

AUGUST 9,254.55 7,571.63 9,946.86 8,717.58 9,627.06 9,099.34 8,534.25 8,901.13 7,417.75 9,060.67 7,205.38

SEPTEMBER 7,781.72 10,611.73 9,121.81 10,650.08 8,684.05 7,968.43 8,543.64 9,201.61 8,056.53 7,927.41

OCTOBER 7,026.08 8,714.53 11,635.58 9,906.81 8,104.09 7,432.16 7,389.03 8,892.73 7,110.51 8,101.77

NOVEMBER 5,072.55 5,954.37 5,430.99 5,743.92 6,646.06 5,359.17 4,581.03 6,965.32 4,013.16 5,092.80

DECEMBER 4,605.54 5,707.94 5,546.66 5,778.88 5,276.73 3,885.81 3,940.62 4,502.43 4,594.31 4,082.06

TOTAL 54,882.19 73,187.60 90,728.09 86,667.22 89,097.53 79,286.33 71,184.91 70,107.23 71,775.81 68,633.58 69,624.41-19.33% 4.69% -2.73% 12.37% 11.38% 1.54% -2.32% 4.58% -1.42%

MONTHLY AVG. 6,860.27 6,098.97 7,560.67 7,222.27 7,424.79 6,607.19 5,932.08 5,842.27 5,981.32 5,719.47 5,802.03

#832 adopted Jan 17, 2000 - 3% occupancy tax collected and administered by the City of Valley City under the direction of the City Auditor. No sunset clause -

perpetual

65

CITY OF VALLEY CITY FOOD & BEVERAGE TAX

2010 - Ordinance #927 - Adopted April 19, 2010 1% tax collection & Sunsets December, 31 2020

2015 Ordinance #984 - Adopted March 3, 2015 - 1% Food & Beverage tax continuation until 12/31/2025

Account Number: 276-3142

MONTH/YEAR 2018 2017 2016 2015 2014 2013 2012 2011

JANUARY 10,036.40 9,048.51 8,664.41 9,839.94 9,183.81 6,474.19 11,026.94 6,878.15

FEBRUARY 5,485.26 9,522.69 10,781.20 10,008.31 6,084.32 7,226.78 4,706.83 5,427.58

MARCH 13,000.38 7,328.25 9,111.63 10,260.40 10,938.47 8,486.19 6,308.61 6,332.97

APRIL 8,636.67 14,114.76 12,010.35 10,266.06 9,180.00 8,412.89 12,779.86 9,055.54

MAY 7,367.98 11,423.50 10,319.91 11,046.27 11,450.91 5,214.96 5,991.35 7,349.41

JUNE 11,240.41 9,838.15 6,152.88 11,168.91 12,534.81 14,942.55 9,526.33 7,602.76

JULY 12,524.74 12,419.98 26,884.89 13,466.81 11,622.05 6,497.22 7,982.97 9,166.74

AUGUST 7,571.92 8,548.06 9,306.59 6,366.92 11,256.82 5,541.23 7,178.69

SEPTEMBER 12,992.56 10,085.45 11,169.50 15,071.35 11,666.34 11,453.02 6,758.35

OCTOBER 9,370.82 9,481.37 11,248.93 8,476.78 10,727.34 7,846.57 9,880.81

NOVEMBER 7,387.97 6,737.21 8,730.72 10,303.74 6,899.05 8,167.37 6,717.46

DECEMBER 7,959.29 10,141.92 7,509.39 6,625.30 9,738.96 9,389.54 7,213.77

TOTAL 68,291.84 118,978.40 128,919.28 124,021.83 117,838.46 107,543.29 100,720.62 89,562.23

-7.71% 3.95% 5.25% 9.57% 6.77% 12.46% -1.44%

MONTHLY AVG. 9,755.98 9,914.87 10,743.27 10,335.15 9,819.87 8,961.94 8,393.39 7,463.52

66

CITY OF VALLEY CITYAccount Number:GAMING TAX 100-3185

QUARTER/YEAR 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007

FIRST QUARTER 1,365 1,215 1,193 1,067 773 701 1,165 1,203 1,073 1,487 1,293 1,378

SECOND QUARTER 1,466 1,466 1,150 1,112 820 1,178 1,139 1,155 1,320 1,434 1,271

THIRD QUARTER 1,235 1,235 1,042 966 1,046 1,121 1,194 1,063 1,267 1,402 1,282

FOURTH QUARTER 1,186 1,186 1,069 1,570 703 1,194 1,065 1,380 1,296 3,125 1,293

TOTALS 2,831 5,102 4,764 4,290 4,129 2,450 4,658 4,601 4,671 5,370 7,254 5,224

QUARTER AVERAGE 1,416 1,276 1,191 1,073 1,032 817 1,165 1,150 1,168 1,343 1,814 1,306

CIGARETTE TAX

SEMI-ANNUAL/YEAR 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007

June 8,327 8,652 9,301 9,949 9,718 8,984 9,340 9,603 9,304 9,612 9,801 9,871December 10,293 10,629 11,424 11,990 11,506 10,992 10,320 10,486 10,366 11,139 11,053

Totals: 18,945 19,930 21,373 21,708 20,490 20,332 19,924 19,790 19,978 20,940 20,924

67

for year ending december 31, 2019 valley city, north … · $ 17,050 2018 value of a mill for city...

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