HomeMy WebLinkAbout[03] Financial Report �� Board A enda Item 3
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MEETING DATE: August 3,2016
AGENDA ITEM: 2nd Quarter Treasurer's Report
SUBMITTED BY: Finance
PREVIOUS BOARD ACTION: None
BACKGROLTND INFORMATION: Enclosed are the 2nd Quarter 2016 financial position for Board's
review. The operational fund balance is a surplus of$5,800 as of June 30,2016. The Fire Board
approved buying down the reserve balance of$28,500 in 2016. Although June 30"'shows a slight
surplus, St.Joseph Township paid their third quarter fire service fee in June. Without this receipt,the
operating balance should show a deficit of$11,148.
The 2016 fire fund revenue represents 50%of the budgeted revenue for the year. The main source of
revenue includes the first two quarters fire service revenue from the three jurisdictions. The reports
include the third quarter St.Joseph Township fire service revenue also. The City received a donation
from CSB of which$5,000 is being allocated to the Fire Fund. Other contributions include$500 from the
Y2K Lions, $700 from the Metro Citizens Academy,and$17.72 from William Maney. Interest revenue
represents 87%of the budgeted amount in the first six months.
The fire fund expenditures represent 15%of the budgeted expenditures. The expenditure budget includes
funding capital expenditures in future years. The unspent capital expenditures will remain in the capital
reserve budget in the fire fund. The capital purchases made in 2016 are shown on the CIP Summary
sheet.Fire call payroll will be paid in July for the first six months of services. Expenditures is expected
to be lower compared to revenues until then.
BUDGET/FISCAL IMPACT: Information Only
ATTACHMENTS: Request for Board Action—Treasurer's Report
2nd Quarter 2016 Summary Report
Fire Board Revenue
Fire Board Expenditures
Fire Board Check Register
Fire Dept 2016 Capital Improvement Plan Summary
REQUESTED BOARD ACTION: Accept the 2nd Quarter 2016 Treasurer's Report as presented.
St. Joseph Joint Operating Fire Report
2nd Quarter 2016
April 1 through June 30, 2016
Balance as of December 31,2015(Audited) $ 484,672.98
YTD Revenue
St. Joseph Township 50,844.09
St. Wendel Township 22,896.33
City of St.Joseph 51,260.10
FEMA Grant
DNR Grant
State 2% Fire Aid
State Supplemental Aid 1,000.00
State Fire Training Reimbursement 50.00
Fire Hall Rental 2,900.00
Interest 7,427.62
Contributions 6,217.72
Surplus Property -
Fire Fighting Reimbursement 540.00
Total Revenue $ 143,135.86
YTD Expenditures
Fire Administration (841.16)
Fire Fighting (19,224.02)
Fire Training (2,022.69)
Fire Communications (2,727.72)
Fire Repair Service (12,096.64)
Medical Services (185.72)
Fire Station and Building (7,418.66)
Community Room (1,069.17)
Fund Transfers -
Total Expenses $ (45,585.78)
Fire Fund Summary:
Fire Fund Balance as of June 30,2016(Unaudited) $ 582,223.06
Less Desipnations:
Equipment Reserve 287,113.50
Building Fund 50,208.84
Medical Equip Fund 1,727.57
Radios 57,373.40
Fire Training 20,000.00
Debt Service Relief 160,000.00
$ 576,423.31
Operating Fund Balance $ 5,799.75
� J���� Z CITY OF ST. JOSEPH 07/07/16 3:20 PM
Page 1
ld �"���. Fire Board Revenue
'•""�"�'""`D�""" Current Period:June 2016
2016 QTD 2016
Account Descr YTD Budqet Amount YTD Amt
FUND 105 Fire Fund
R 105�2210-33160 Federal Grants-Other $1,500.00 $0.00 $0.00
R 105-42210-33400 State Grants and Aids $42,000.00 $0.00 $1,050.00
R 105�2210-33500 Other Governmental Unit $0.00 $0.00 $0.00
R 105�2210-34202 Special Fire Service $217,590.00 $70,974.28 $125;000.52
R 105-42210-34203 Fire Fighting Reimbursement $1,000.00 $420.00 $420.00
R 105�2210-34781 Fire Hall Rental $3,570.00 $1,100.00 $2,900.00
R 105-42210-36210 Interest Earnings $8,500.00 $2,508.69 $7,427.62
R 105-42210-36230 Contributions-General $10,500.00 $5,717.72 $6,217.72
R 105-42210-36260 Surplus Property $350.00 $0.00 $0.00
R 105-42210-36300 Reimbursement $500.00 $120.00 $120.00
FUND 105 Fire Fund $285,510.00 $80,840.69 $143,135.86
FUND 301 2016 CIP Bonds[govt center]
R 301�1942-31010 Current Ad Valorem Taxes $0.00 $0.00 $0.00
R 301�1942-36210 Interest Eamings $0.00 $135.23 $135.23
R 301�9302-39201 Transfers from Other Funds $0.00 $90,000.00 $90,000.00
R 301�9302-39330 General Oblig. Bond Proceeds $0.00 $0.00 $0.00
R 301�9302-39311 Bond Premium Proceeds $0.00 $0.00 $0.00
FUND 301 2016 CIP Bonds[govt center] $0.00 $90,135.23 $90,135.23
FUND 304 2016 Street Impr[Field St]
R 304-43120-31010 Current Ad Valorem Taxes $0.00 $0.00 $0.00
R 304-43120-33421 State Municipal Funds Aid $0.00 $0.00 $0.00
R 304-43120-36100 Special Assessments $0.00 $0.00 $0.00
R 304�3120-36210 Interest Eamings $0.00 $0.00 $0.00
R 304-49302-39201 Transfers from Other Funds $0.00 $0.00 $0.00
R 304�9302-39310 General Oblig. Bond Proceeds $0.00 $0.00 $0.00
FUND 304 2016 Street Impr[Field St] $0.00 $0.00 $0.00
FUND 331 2011A Refunding Fire Hall
R 331-42210-31010 Current Ad Valorem Taxes $23,920.00 $8,913.12 $8,913.12
R 331�2230-31013 Special Levy-FD,St.Joe Twp $14,740.00 $7,717.03 $11,575.55
R 331-42210-31014 Special Levy-FD,St.Wendel $10,540.00 $2,606.37 $5,212.74
R 331-42210-36210 Interest Earnings $550.00 $266.02 $596.70
FUND 331 2011A Refunding Fire Hall $49,750.00 $19,502.54 $26,298.11
FUND 346 2011A Pumper Truck Certificate
R 346-42210-31012 Special Levy-City St.Joe $21,955.00 $8,177.13 $8,177.14
R 3461F2210-31013 Specia�Levy-FD,St.Joe Twp $13,530.00 $7,083.34 $10,625.01
R 346�2210-31014 Special Levy-FD,St.Wendel $9,675.00 $2,392.35 $4,784.70
R 346-42210-36210 Interest Earnings $200.00 $41.59 $52.96
FUND 346 2011A Pumper Truck Certificate $45,360.00 $17,694.41 $23,639.81
$380,620.00 $208,172.87 $283,209.01
CITY OF ST. JOSEPH 07/07/16 3:20 PM
�n��r� �1 w Page 1
*�� '� " �� Fire Board Expenditures
,
•..``""�°`"",h`°,.' Current Period:June 2016
2016
DEPART YTD QTD 2016
DEPART Descr Account Descr Budget Amount YTD Amt
FUND 105 Fire Fund
DEPART 42210 Fire Administration
42210 Fire Administration E 105-42210-151 Workers Comp.Insur. Prem. $11,190.00 $0.00 $0.00
42210 Fire Administration E 105-42210-200 Office Supplies $400.00 $105.20 $172.24
42210 Fire Administration E 105-42210-215 Software Support $1,300.00 $5638 $1,125.42
42210 Fire Administration E 105-42210-220 Repair and Maintenance $150.00 $0.00 $0.00
42210 Fire Administration E 105-42210300 Professional Services $1,000.00 $0.00 $360.00
42210 Fire Administration E 105-42210-301 Audit&Accounting Services $11,385.00 $0.00 $0.00
42210 Fire Administration E 105-42210-304 Legal Fees $200.00 $0.00 $108.00
42210 Fire Administration E 105-42210-305 Medical&Dental $3,500.00 $0.00 -$1,125.00
42210 Fire Administration E 105-42210-322 Postage $0.00 $0.00 $0.00
42210 Fire Administration E 105-42210-340 Advertising $100.00 $0.00 $60.00
42210 Fire Administration E 105-42210-410 Rentals $200.00 $0.00 $50.00
42210 Fire Administration E 105-42210-441 Sales&Use Tax $0.00 $0.00 $0.00
42210 Fire Administration E 105-42210-446 License $100.00 $0.00 $90.50
42210 Fire Administration E 105-42210-581 Computer Hardware $1,250.00 $0.00 $0.00
42210 Fire Administration E 105-42210-582 Computer Software $50.00 $0.00 $0.00
DEPART 42210 Fire Administration $30,825.00 $161.58 $841.16
DEPART 42220 Fire Fighting
42220 Fire Fighting E 105-42220-101 Salaries $80,000.00 $0.00 $0.00
42220 Fire Fighting E 105-42220-122 FICA Contributions $4,960.00 $0.00 $0.00
42220 Fire Fighting E 105-42220-125 Medicare Contributions $1,160.00 $0.00 $0.00
42220 Fire Fighting E 105-42220-210 Operating Supplies $5,000.00 $737.00 $1,003.53
42220 Fire Fighting E 105-42220-211 AWAIRE Supplies $200.00 $22.70 $22.70
42220 Fire Fighting E 105-42220-220 Repair and Maintenance $0.00 $0.00 $9.97
42220 Fire Fighting E 105-42220-235 Motor Fuel $3,000.00 $375.48 $682.63
42220 Fire Fighting E 105-42220-240 Small Tool&Minor Equipment $500.00 $29.99 $340.47
42220 Fire Fighting E 305-42220-361 Generai Liability Insurance $9,545.00 $0.00 $9,133.53
42220 Fire Fighting E 105-42220-384 Refuse Disposal $490.00 $122.55 $204.66
42220 Fire Fighting E 105-42220-420 Depreciation $0.00 $0.00 $0.00
42220 Fire Fighting E 105-42220-447 State Aid Reimbursement $42,000.00 $0.00 $1,000.00
42220 Fire Fighting E 105-42220�48 Pension Relief Fire Fund $3,000.00 $0.00 $0.00
42220 Fire Fighting E 105-42220-580 Other Equipment $4,500.00 $0.00 $0.00
42220 Fire Fighting E 105-42220-584 Equipment Reserve $4,000.00 $0.00 $0.00
42220 Fire Fighting E 105-42220-585 Firefighter Equipment $45,650.00 $5,357.95 $6,826.53
DEPART 42220 Fire Fighting $204,005.00 $6,645.67 $19,224.02
DEPART 42240 Fire Training
42240 Fire Training E 105-42240-104 Taxable Per Diem $2,500.00 $0.00 $0.00
42240 Fire Training E 105-42240-122 FICA Contributions $150.00 $0.00 $0.00
42240 Fire Training E 105-42240-125 Medicare Contributions $50.00 $0.00 $0.00
42240 Fire Training E 105-42240-331 Travel&Conference Expense $2,000.00 $0.00 $0.00
42240 Fire Training E 105-42240�33 Dues&Memberships $1,095.00 $50.00 $1,067.00
42240 Fire Training E 105-42240-443 Personnel Training $8,000.00 $0.00 $955.69
DEPART 42240 Fire Training $13,795.00 $50.00 $2,022.69
DEPART 42250 Fire Communications
42250 Fire Communicatio E 105-42250-220 Repair and Maintenance $1,000.00 $0.00 $154.50
42250 Fire Communicatio E 105-42250-320 Communication Support $0.00 $0.00 $0.00
42250 Fire Communicatio E 105-42250-321 Telephone $5,315.00 $1,262.49 $2,573.22
42250 Fire Communicatio E 105-42250-446 License $0.00 $0.00 $0.00
42250 Fire Communicatio E 105-42250-580 Other Equipment $12,000.00 $0.00 $0.00
DEPART 42250 Fire Communications $18,315.00 $1,262.49 $2,727.72
����M 1 CITY OF ST. JOSEPH 07/07/16 3:20 PM
Page 2
"'���.. Fire Board Expenditures
Y""""�°"""F"°°' Current Period:June 2016
2016
DEPART YTD QTD 2016
DEPART Descr Aaount Descr Budget Amount YTD Amt
DEPART 42260 Fire Repair Service
42260 Fire Repair Service E 105-42260-101 Salaries $3,430.00 $704.82 $1,150.29
42260 Fire Repair Service E 105-42260-121 PERA Contributions $245.00 $52.90 $8632
42260 Fire Repair Service E 105�2260-122 FICA Contributions $185.00 $38.88 $63.55
42260 Fire Repair Service E 105-42260-125 Medicare Contributions $45.00 $9.08 $14.84
42260 Fire Repair Service E 105-42260-130 H S A-Employer Contribution $115.00 $0.00 $64.37
42260 Fire Repair Service E 105-42260-131 Health Insurance $600.00 $151.91 $260.30
42260 Fire Repair Service E 105-42260-132 Dental Insurance $110.00 $20.20 $34.19
42260 Fire Repair Service E 105-42260-133 Life Insurance $10.00 $1.24 $2.84
42260 Fire Repair Service E 105-42260-134 Disabilty Insurance $25.00 $4.23 $8.72
42260 Fire Repair Seroice E 105-42260-220 Repair and Maintenance $1,000.00 $0.00 $0.00
42260 Fire Repair Service E 105-42260-230 Vehide Repair&Maintenance $8,000.00 $3,894.12 $10,411.22
DEPART 42260 Fire Repair Service $13,765.00 $4,87738 $12,096.64
DEPART 42270 Medical Services
42270 Medical Services E 105-42270-210 Operating Supplies $1,500.00 $72.78 $185.72
42270 Medical Services E 105-42270-220 Repair and Maintenance $250.00 $0.00 $0.00
42270 Medical Services E 105-42270-300 Professional Services $0.00 $0.00 $0.00
42270 Medical Services E 105-42270-580 Other Equipment $200.00 $0.00 $0.00
DEPART 42270 Medical Services $1,950.00 $72.78 $185.72
DEPART 42280 Fire Station and Building
42280 Fire Station and Bu E 105-42280-210 Operating Supplies $300.00 $0.00 $105.96
42280 Fire Station and Bu E 105-42280-220 Repair and Maintenance $4,000.00 $1,036.00 $1,402.67
42280 Fire Station and Bu E 105-42280-300 Professional Services $2,000.00 $329.68 $1,075.68
42280 Fire Station and Bu E 105-42280-381 Electric Utilities $7,000.00 $1,524.11 $2,581.69
42280 Fire Station and Bu E 105-42280-383 Gas Utilities $7,000.00 $782.56 $2,252.66
42280 Fire Station and Bu E 105-42280-520 Buildings&Strudures $0.00 $0.00 $0.00
42280 Fire Station and Bu E 105�2280-530 Improvements Other than Bldg $3,000.00 $0.00 $0.00
DEPART 42280 Fire Station and Building $23,300.00 $3,672.35 $7,418.66
DEPART 42281 Community Room
42281 Community Room E 105-42281-101 Salaries $900.00 $165.00 $285.00
42281 Community Room E 105-42281-122 FICA Contributions $55.00 $10.23 $17.67
42281 Community Room E 105-42281-125 Medicare Contributions $15.00 $2.39 $4.13
42281 Community Room E 105-42281-210 Operating Supplies $400.00 $152.83 $223.28
42281 Community Room E 105-42281-220 Repair and Maintenance $2,000.00 $305.01 $305.01
42281 Community Room E 105-42281-300 Professional Services $200.00 $184.79 $234.08
42281 Community Room E 105-42281-410 Rentals $0.00 $0.00 $0.00
42281 Community Room E 105-42281-580 Other Equipment $3,000.00 $0.00 $0.00
DEPART 42281 Community Room $6,570.00 $820.25 $1,069.17
DEPART 49300 Other Financing Uses
49300 Other Financing Us E 105-49300-720 Transfers to Other Funds $0.00 $0.00 $0.00
DEPART 49300 Other Financing Uses $0.00 $0.00 $0.00
FUND 105 Fire Fund $312,525.00 $17,562.50 $45,585.78
FUND 301 2016 CIP Bonds[govt center]
DEPART 47100 Bond Payment(P&I)
47100 Bond Payment(P E 301-47100-600 Debt Service-Principal $0.00 $0.00 $0.00
47100 Bond Payment(P E 301-47100-611 Bond Interest $0.00 $0.00 $0.00
47100 Bond Payment(P E 301-47100-620 Agent Fees $0.00 $0.00 $0.00
47100 Bond Payment(P E 301-47100-621 Finanang Fees $0.00 $0.00 $0.00
DEPART 47100 Bond Payment(P&I) $0.00 $0.00 $0.00
� CITY OF ST. JOSEPH 07/07/16 3:20 PM
Page 3
Fire Board Expenditures
����"��*°"�"h�°° Current Period:June 2016
2016
DEPART YTD QTD 2016
DEPART Descr Account Descr Budget Amount YTD Amt
FUND 301 2016 CIP Bonds[govt center] $0.00 $0.00 $0.00
FUND 304 2016 Street Impr[Field St]
DEPART 47100 Bond Payment(P&I)
47100 Bond Payment(P E 304-47100-600 Debt Service-Principal $0.00 $0.00 $0.00
47100 Bond Payment(P E 304-47100-611 Bond Interest $0.00 $0.00 $0.00
47100 Bond Payment(P E 304-47100-620 Agent Fees $0.00 $0.00 $0.00
47100 Bond Payment(P E 304-47100-621 Financing Fees $0.00 $0.00 $0.00
DEPART 47100 Bond Payment(P&I) $0.00 $0.00 $0.00
FUND 304 2016 Street Impr[Field St] $0.00 $0.00 $0.00
FUND 331 2011A Refunding Fire Hall
DEPART 47100 Bond Payment(P&I)
47100 Bond Payment(P E 331-47100-600 Debt Service-Principal $70,000.00 $0.00 $0.00
47100 Bond Payment(P E 331-47100-611 Bond Interest $4,400.00 $0.00 $1,500.00
47100 Bond Payment(P E 331-47100-620 Agent Fees $350.00 $0.00 $0.00
DEPART 47100 Bond Payment(P&I) $74,750.00 $0.00 $1,500.00
FUND 331 2011A Refunding Fire Hall $74,750.00 $0.00 $1,500.00
FUND 346 2011A Pumper Truck Certificate
DEPART 47100 Bond Payment(P&I)
47100 Bond Payment(P E 346-47100-600 Debt Service-Principal $40,000.00 $0.00 $0.00
47100 Bond Payment(P E 346-47100-611 Bond Interest $5,160.00 $0.00 $2,580.00
47100 Bond Payment(P E 346-47100-620 Agent Fees $200.00 $0.00 $0.00
DEPART 47100 Bond Payment(P&I) $45,360.00 $0.00 $2,580.00
FUND 346 2011A Pumper Truck Certificate $45,360.00 $0.00 $2,580.00
$432,635.00 $17,562.50 $49,665.78
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