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HomeMy WebLinkAbout[04b] Financial Report EDA Agenda Item 4 (b) MEETING DATE: June 21, 2017 AGENDA ITEM: May Finance Reports SUBMITTED BY: Finance BOARD/COMMISSION/COMMITTEE/COUNCIL RECOMMENDATION: N/A PREVIOUS EDA ACTION: None BACKGROUND INFORMATION: Enclosed you will find the reconciled financial reports through May 31, 2017. The ending undesignated balance shows a deficit of $32,259.79. The designated project balance is $144,298.86. The 2017 budget includes $49,100 for EDA project funding. The designated balance includes this amount; however, the property taxes have not been received yet. Without showing the 2017 capital expenditures, the undesignated balance would be a surplus of $16,840.21. The other funds reported include the TIF funds, Lodging Tax, DEED CDAP Grant reimbursement and the Revolving Loan fund. The TIF funds with deficit balances will be covered by the EDA until TIF revenue is received to cover the deficits. The EDA has two outstanding revolving loans at the end of Mayl. The st current revolving loan fund balance is $35,478.36 at May 31. Please complete and submit the attached expense sheet for your second quarter meeting stipend. BUDGET/FISCAL IMPACT: For Information Only ATTACHMENTS: Request for EDA Action – Finance Reports EDA Financial Summary EDA Balance Sheet EDA Check Register EDA Revenue Report EDA Expenditure Report EDA Summary CIP Expense Sheet REQUESTED BOARD ACTION: Consider accepted of the May financial reports. EDA Balance Sheet Current Period: May 2017 YTDYTDCurrent FUND DescrAccount DescrBegin YrDebitCreditBalance FUND 150 Economic Development Economic DevelopmentG 150-10100 Cash$123,620.69$27,645.22$50,876.84$100,389.07 Economic DevelopmentG 150-10450 Interest Receivable$181.88$0.00$181.88$0.00 Economic DevelopmentG 150-10500 Accounts Receivable$4,093.12$0.00$4,093.12$0.00 Economic DevelopmentG 150-10700 Taxes Receivable - Delinquen$629.56$0.00$629.56$0.00 Economic DevelopmentG 150-13113 Due From other Gov t Units$632.76$0.00$632.76$0.00 Economic DevelopmentG 150-15500 Due From Other Fund$11,650.00$0.00$0.00$11,650.00 Economic DevelopmentG 150-20200 Accounts Payable-$5,647.79$5,647.79$0.00$0.00 Economic DevelopmentG 150-20201 Salaries Payable-$1,150.00$1,150.00$0.00$0.00 Economic DevelopmentG 150-22204 Deferred Inflow of Resources-$629.56$629.56$0.00$0.00 Economic DevelopmentG 150-24415 Design. Fd Bal - Capital Proj-$100,643.86$0.00$0.00-$100,643.86 Economic DevelopmentG 150-25310 Unassigned Fund Balance-$32,736.80$63,284.60$41,943.01-$11,395.21 FUND 150 Economic Development$0.00$98,357.17$98,357.17$0.00 FUND 152 TIF 3-1 CMCU TIF 3-1 CMCUG 152-10100 Cash$154.37$3,200.00$3,450.00-$95.63 TIF 3-1 CMCUG 152-10450 Interest Receivable$0.00$0.00$0.00$0.00 TIF 3-1 CMCUG 152-10500 Accounts Receivable$0.00$0.00$0.00$0.00 TIF 3-1 CMCUG 152-20200 Accounts Payable$0.00$0.00$0.00$0.00 TIF 3-1 CMCUG 152-20500 Due To Other Fund-$6,000.00$0.00$0.00-$6,000.00 TIF 3-1 CMCUG 152-25310 Unassigned Fund Balance$5,845.63$3,450.00$3,200.00$6,095.63 FUND 152 TIF 3-1 CMCU$0.00$6,650.00$6,650.00$0.00 FUND 153 TIF 4-1 Fortitude Senior Apts TIF 4-1 Fortitude SeniorG 153-10100 Cash$1.38$20,478.12$18,200.00$2,279.50 TIF 4-1 Fortitude SeniorG 153-10450 Interest Receivable$0.00$0.00$0.00$0.00 TIF 4-1 Fortitude SeniorG 153-10500 Accounts Receivable$5,478.12$0.00$5,478.12$0.00 TIF 4-1 Fortitude SeniorG 153-20200 Accounts Payable-$3,200.00$3,200.00$0.00$0.00 TIF 4-1 Fortitude SeniorG 153-20500 Due To Other Fund-$150.00$0.00$0.00-$150.00 TIF 4-1 Fortitude SeniorG 153-25310 Unassigned Fund Balance-$2,129.50$38,678.12$38,678.12-$2,129.50 FUND 153 TIF 4-1 Fortitude Senior Apts$0.00$62,356.24$62,356.24$0.00 FUND 157 TIF 2-1 Millstream TIF 2-1 MillstreamG 157-10100 Cash$20,737.15$3,563.84$3,433.10$20,867.89 TIF 2-1 MillstreamG 157-10450 Interest Receivable$35.79$0.00$35.79$0.00 TIF 2-1 MillstreamG 157-10500 Accounts Receivable$2,800.00$0.00$2,800.00$0.00 TIF 2-1 MillstreamG 157-13113 Due From other Gov t Units$688.00$0.00$688.00$0.00 TIF 2-1 MillstreamG 157-20200 Accounts Payable-$3,419.20$3,419.20$0.00$0.00 TIF 2-1 MillstreamG 157-25310 Unassigned Fund Balance-$20,841.74$6,956.89$6,983.04-$20,867.89 FUND 157 TIF 2-1 Millstream$0.00$13,939.93$13,939.93$0.00 FUND 158 TIF 2-2 Meat Market TIF 2-2 Meat MarketG 158-10100 Cash$316.33$1.19$49.19$268.33 TIF 2-2 Meat MarketG 158-10450 Interest Receivable$0.90$0.00$0.90$0.00 TIF 2-2 Meat MarketG 158-20201 Salaries Payable$0.00$0.00$0.00$0.00 TIF 2-2 Meat MarketG 158-20500 Due To Other Fund-$500.00$0.00$0.00-$500.00 TIF 2-2 Meat MarketG 158-25310 Unassigned Fund Balance$182.77$50.09$1.19$231.67 FUND 158 TIF 2-2 Meat Market$0.00$51.28$51.28$0.00 FUND 159 TIF 2-3 Bayou Blues/Alley Flat TIF 2-3 Bayou Blues/AllG 159-10100 Cash$30.97$0.00$700.00-$669.03 TIF 2-3 Bayou Blues/AllG 159-10450 Interest Receivable$0.00$0.00$0.00$0.00 EDA Balance Sheet Current Period: May 2017 YTDYTDCurrent FUND DescrAccount DescrBegin YrDebitCreditBalance TIF 2-3 Bayou Blues/AllG 159-20200 Accounts Payable-$700.00$700.00$0.00$0.00 TIF 2-3 Bayou Blues/AllG 159-20500 Due To Other Fund-$5,000.00$0.00$0.00-$5,000.00 TIF 2-3 Bayou Blues/AllG 159-25310 Unassigned Fund Balance$5,669.03$700.00$700.00$5,669.03 FUND 159 TIF 2-3 Bayou Blues/Alley Flat$0.00$1,400.00$1,400.00$0.00 FUND 220 Lodging Tax Lodging TaxG 220-10100 Cash$7,675.51$2,194.79$5.49$9,864.81 Lodging TaxG 220-10450 Interest Receivable$1.18$0.00$1.18$0.00 Lodging TaxG 220-10500 Accounts Receivable$377.35$0.00$377.35$0.00 Lodging TaxG 220-25310 Unassigned Fund Balance-$8,054.04$384.02$2,194.79-$9,864.81 FUND 220 Lodging Tax$0.00$2,578.81$2,578.81$0.00 FUND 225 DEED CDAP Grant DEED CDAP GrantG 225-10100 Cash$0.00$11,080.66$0.00$11,080.66 DEED CDAP GrantG 225-10450 Interest Receivable$0.00$0.00$0.00$0.00 DEED CDAP GrantG 225-25310 Unassigned Fund Balance$0.00$0.00$11,080.66-$11,080.66 FUND 225 DEED CDAP Grant$0.00$11,080.66$11,080.66$0.00 FUND 250 Revolving Loan Fund Revolving Loan FundG 250-10100 Cash$25,212.38$11,197.10$931.12$35,478.36 Revolving Loan FundG 250-10450 Interest Receivable$35.18$0.00$35.18$0.00 Revolving Loan FundG 250-11900 Notes Receivable$47,437.96$0.00$47,437.96$0.00 Revolving Loan FundG 250-22204 Deferred Inflow of Resources-$38,823.89$38,823.89$0.00$0.00 Revolving Loan FundG 250-25310 Unassigned Fund Balance-$33,861.63$9,580.37$11,197.10-$35,478.36 FUND 250 Revolving Loan Fund$0.00$59,601.36$59,601.36$0.00 $0.00$256,015.45$256,015.45$0.00 EDA Check Register CHECK #Search NameCommentsFUNDDEPARTAmount 052056CENTURYLINKT1 line/20 sets 229 #'s15046500$50.65 052057CENTURYLINK BUSINESS SERVICESlong distance telephone15046500$4.68 052151STEARNS COUNTY AUDITOR-TREASURTIF certification - Fortitude15246500$250.00 $305.33 EDA Revenue Report Current Period: May 2017 2017May2017 Account DescrSOURCYTD Budget2017 AmtYTD Amt FUND 150 Economic Development R 150-46500-31010 Current Ad Valorem Taxes31010$93,920.00$0.00$0.00 R 150-46500-33160 Federal Grants - Other33160$0.00$0.00$0.00 R 150-46500-34150 TIF/MIF Deposit34150$0.00$0.00$0.00 R 150-46500-34200 DEED Housing Reimbursement34200$0.00$0.00$0.00 R 150-46500-36210 Interest Earnings36210$1,400.00$89.36$158.69 R 150-49302-39201 Transfers from Other Funds39201$0.00$0.00$0.00 FUND 150 Economic Development$95,320.00$89.36$158.69 FUND 152 TIF 3-1 CMCU R 152-46500-31050 Tax Increment31050$0.00$0.00$0.00 R 152-46500-36210 Interest Earnings36210$0.00$0.00$0.00 R 152-49302-39201 Transfers from Other Funds39201$0.00$0.00$0.00 FUND 152 TIF 3-1 CMCU$0.00$0.00$0.00 FUND 153 TIF 4-1 Fortitude Senior Apts R 153-46500-31050 Tax Increment31050$0.00$0.00$0.00 R 153-46500-34150 TIF/MIF Deposit34150$0.00$0.00$0.00 R 153-46500-36210 Interest Earnings36210$0.00$0.00$0.00 R 153-49302-39201 Transfers from Other Funds39201$0.00$0.00$0.00 FUND 153 TIF 4-1 Fortitude Senior Apts$0.00$0.00$0.00 FUND 157 TIF 2-1 Millstream R 157-46500-31050 Tax Increment31050$0.00$0.00$0.00 R 157-46500-36210 Interest Earnings36210$275.00$16.64$26.15 FUND 157 TIF 2-1 Millstream$275.00$16.64$26.15 FUND 158 TIF 2-2 Meat Market R 158-46500-31050 Tax Increment31050$0.00$0.00$0.00 R 158-46500-36210 Interest Earnings36210$5.00$0.24$0.07 R 158-49302-39201 Transfers from Other Funds39201$0.00$0.00$0.00 FUND 158 TIF 2-2 Meat Market$5.00$0.24$0.07 FUND 159 TIF 2-3 Bayou Blues/Alley Flat R 159-46500-31050 Tax Increment31050$0.00$0.00$0.00 R 159-46500-36210 Interest Earnings36210$0.00$0.00$0.00 R 159-49302-39201 Transfers from Other Funds39201$0.00$0.00$0.00 FUND 159 TIF 2-3 Bayou Blues/Alley Flat$0.00$0.00$0.00 FUND 220 Lodging Tax R 220-46500-31600 Lodging Tax31600$0.00$700.00$1,798.00 R 220-46500-36210 Interest Earnings36210$0.00$6.72$12.77 FUND 220 Lodging Tax$0.00$706.72$1,810.77 FUND 225 DEED CDAP Grant R 225-46500-34200 DEED Housing Reimbursement34200$0.00$0.00$11,077.71 R 225-46500-36210 Interest Earnings36210$0.00$2.95$2.95 FUND 225 DEED CDAP Grant$0.00$2.95$11,080.66 FUND 250 Revolving Loan Fund R 250-46500-36210 Interest Earnings36210$250.00$27.83$51.04 R 250-49302-39201 Transfers from Other Funds39201$0.00$0.00$0.00 R 250-46500-39320 Revolving Loan Principal39320$8,955.00$219.29$1,091.01 EDA Revenue Report Current Period: May 2017 2017May2017 Account DescrSOURCYTD Budget2017 AmtYTD Amt R 250-46500-39321 Revolving Loan Interest39321$1,295.00$75.71$474.68 R 250-46500-39322 Revolving Loan Origination Fee39322$0.00$0.00$0.00 FUND 250 Revolving Loan Fund$10,500.00$322.83$1,616.73 $106,100.00$1,138.74$14,693.07 EDA Expenditure Report Current Period: May 2017 2017May2017 Account DescrYTD Budget2017 AmtYTD Amt FUND 150 Economic Development E 150-46500-101 Salaries$24,200.00$2,149.42$10,446.35 E 150-46500-103 Legislative Bodies$1,260.00$0.00$140.00 E 150-46500-121 PERA Contributions$1,815.00$161.22$783.48 E 150-46500-122 FICA Contributions$1,395.00$129.12$629.02 E 150-46500-123 Deferred Comp-Employer$0.00$0.00$0.00 E 150-46500-125 Medicare Contributions$325.00$30.20$147.12 E 150-46500-130 H S A- Employer Contribution$790.00$0.00$450.00 E 150-46500-131 Health Insurance$4,190.00$398.84$1,994.20 E 150-46500-132 Dental Insurance$460.00$47.40$237.00 E 150-46500-133 Life Insurance$25.00$2.53$12.65 E 150-46500-134 Disabilty Insurance$175.00$21.19$99.34 E 150-46500-151 Workers Comp. Insur. Prem.$165.00$0.00$0.00 E 150-46500-171 Clothing Allowance$60.00$0.00$0.00 E 150-46500-200 Office Supplies$500.00$0.00$190.62 E 150-46500-215 Software Support$575.00$0.00$1,006.51 E 150-46500-300 Professional Services$3,000.00$0.00$0.00 E 150-46500-303 Engineering Fee$2,000.00$0.00$44.50 E 150-46500-304 Legal Fees$1,000.00$0.00$0.00 E 150-46500-321 Telephone$675.00$55.33$315.49 E 150-46500-322 Postage$350.00$0.00$0.00 E 150-46500-328 Marketing$2,000.00$0.00$0.00 E 150-46500-331 Travel & Conference Expense$1,000.00$0.00$4.00 E 150-46500-340 Advertising$500.00$0.00$0.00 E 150-46500-433 Dues & Memberships$5,260.00$0.00$5,000.00 E 150-46500-582 Computer Software$0.00$0.00$0.00 E 150-46500-588 EDA Programs$43,600.00$0.00$0.00 E 150-46500-622 TIF/Abatement Payments$0.00$0.00$0.00 E 150-49300-720 Transfers to Other Funds$0.00$0.00$0.00 FUND 150 Economic Development$95,320.00$2,995.25$21,500.28 FUND 152 TIF 3-1 CMCU E 152-46500-101 Salaries$0.00$0.00$0.00 E 152-46500-121 PERA Contributions$0.00$0.00$0.00 E 152-46500-122 FICA Contributions$0.00$0.00$0.00 E 152-46500-123 Deferred Comp-Employer$0.00$0.00$0.00 E 152-46500-125 Medicare Contributions$0.00$0.00$0.00 E 152-46500-132 Dental Insurance$0.00$0.00$0.00 E 152-46500-133 Life Insurance$0.00$0.00$0.00 E 152-46500-134 Disabilty Insurance$0.00$0.00$0.00 E 152-46500-300 Professional Services$0.00$250.00$250.00 E 152-46500-301 Audit & Accounting Services$750.00$0.00$0.00 E 152-46500-340 Advertising$45.00$0.00$0.00 E 152-46500-622 TIF/Abatement Payments$0.00$0.00$0.00 E 152-49300-720 Transfers to Other Funds$0.00$0.00$0.00 FUND 152 TIF 3-1 CMCU$795.00$250.00$250.00 FUND 153 TIF 4-1 Fortitude Senior Apts E 153-46500-101 Salaries$0.00$0.00$0.00 E 153-46500-121 PERA Contributions$0.00$0.00$0.00 E 153-46500-122 FICA Contributions$0.00$0.00$0.00 EDA Expenditure Report Current Period: May 2017 2017May2017 Account DescrYTD Budget2017 AmtYTD Amt E 153-46500-125 Medicare Contributions$0.00$0.00$0.00 E 153-46500-300 Professional Services$0.00$0.00$0.00 E 153-46500-340 Advertising$0.00$0.00$0.00 E 153-46500-588 EDA Programs$0.00$0.00$0.00 FUND 153 TIF 4-1 Fortitude Senior Apts$0.00$0.00$0.00 FUND 157 TIF 2-1 Millstream E 157-46500-101 Salaries$0.00$0.00$0.00 E 157-46500-121 PERA Contributions$0.00$0.00$0.00 E 157-46500-122 FICA Contributions$0.00$0.00$0.00 E 157-46500-123 Deferred Comp-Employer$0.00$0.00$0.00 E 157-46500-125 Medicare Contributions$0.00$0.00$0.00 E 157-46500-132 Dental Insurance$0.00$0.00$0.00 E 157-46500-133 Life Insurance$0.00$0.00$0.00 E 157-46500-134 Disabilty Insurance$0.00$0.00$0.00 E 157-46500-300 Professional Services$0.00$0.00$0.00 E 157-46500-301 Audit & Accounting Services$500.00$0.00$0.00 E 157-46500-340 Advertising$45.00$0.00$0.00 E 157-46500-622 TIF/Abatement Payments$34,000.00$0.00$0.00 E 157-49300-720 Transfers to Other Funds$0.00$0.00$0.00 FUND 157 TIF 2-1 Millstream$34,545.00$0.00$0.00 FUND 158 TIF 2-2 Meat Market E 158-46500-101 Salaries$0.00$0.00$41.39 E 158-46500-121 PERA Contributions$0.00$0.00$3.10 E 158-46500-122 FICA Contributions$0.00$0.00$2.53 E 158-46500-123 Deferred Comp-Employer$0.00$0.00$0.62 E 158-46500-125 Medicare Contributions$0.00$0.00$0.59 E 158-46500-131 Health Insurance$0.00$0.00$0.00 E 158-46500-132 Dental Insurance$0.00$0.00$0.74 E 158-46500-133 Life Insurance$0.00$0.00$0.00 E 158-46500-134 Disabilty Insurance$0.00$0.00$0.00 E 158-46500-300 Professional Services$0.00$0.00$0.00 E 158-46500-301 Audit & Accounting Services$500.00$0.00$0.00 E 158-46500-340 Advertising$45.00$0.00$0.00 E 158-46500-622 TIF/Abatement Payments$4,000.00$0.00$0.00 FUND 158 TIF 2-2 Meat Market$4,545.00$0.00$48.97 FUND 159 TIF 2-3 Bayou Blues/Alley Flat E 159-46500-101 Salaries$0.00$0.00$0.00 E 159-46500-121 PERA Contributions$0.00$0.00$0.00 E 159-46500-122 FICA Contributions$0.00$0.00$0.00 E 159-46500-123 Deferred Comp-Employer$0.00$0.00$0.00 E 159-46500-125 Medicare Contributions$0.00$0.00$0.00 E 159-46500-132 Dental Insurance$0.00$0.00$0.00 E 159-46500-133 Life Insurance$0.00$0.00$0.00 E 159-46500-134 Disabilty Insurance$0.00$0.00$0.00 E 159-46500-300 Professional Services$0.00$0.00$0.00 E 159-46500-301 Audit & Accounting Services$750.00$0.00$0.00 E 159-46500-340 Advertising$45.00$0.00$0.00 E 159-46500-622 TIF/Abatement Payments$0.00$0.00$0.00 E 159-49300-720 Transfers to Other Funds$0.00$0.00$0.00 EDA Expenditure Report Current Period: May 2017 2017May2017 Account DescrYTD Budget2017 AmtYTD Amt FUND 159 TIF 2-3 Bayou Blues/Alley Flat$795.00$0.00$0.00 FUND 220 Lodging Tax E 220-46500-309 Visitors Bureau$0.00$0.00$0.00 FUND 220 Lodging Tax$0.00$0.00$0.00 FUND 225 DEED CDAP Grant E 225-46500-300 Professional Services$0.00$0.00$0.00 FUND 225 DEED CDAP Grant$0.00$0.00$0.00 FUND 250 Revolving Loan Fund E 250-46500-300 Professional Services$0.00$0.00$0.00 E 250-46500-304 Legal Fees$0.00$0.00$0.00 E 250-46500-317 Other fees$0.00$0.00$0.00 E 250-46500-434 Certification Fee$0.00$0.00$0.00 E 250-46500-455 Revolving Loan Proceeds$0.00$0.00$0.00 FUND 250 Revolving Loan Fund$0.00$0.00$0.00 $136,000.00$3,245.25$21,799.25 St Joseph Economic Development Authority Expense Report NamePay Period: DateEventLocationMtg # Reimbursement Total CERTIFICATION:IDECLARETHATTHISTIMESHEETISATRUEANDCORRECTSTATEMENT OFMEETINGSWORKEDANDTHATNOPARTOFITHASBEENPAID. SignedDate A 1,898.586,710.80 ED 53,339.5059,722.3110,000.0012,627.67 144,298.86 142,400.28 Plan s 2016 2016 20, 5/31 4, 445.00 445.00445.00 July Expenditure Improvement December Capital 5/31through Capital Recommended: (5,000.00) (5,000.00)(5,000.00) 2017 Adopted Fund EDA General 500.00 5,000.00 49,100.00 10,000.0023,600.0010,000.0048,600.00 1,398.586,710.80 43,339.5036,567.3112,627.6799,245.28 100,643.86 Availablethrough 12/31/2016 2017 - moved $5,000 budget to Great St. Cloud Partnership dues CodeNumberEquipmentBalance201720172017Balance ProjectProjectReserveBudgetGrants/AidsSpent2017 DepartmentAccount