Budget Work Example

CITY OF BLUE EARTH

SUMMARY OF ALL FUNDS FOR FISCAL YEAR 2004

Fund # Fund Description Revenues Expenditures Difference
Operating Fund $1,381,300 $1,381,300 $0
101 General
Designated $0 $0 $0
Undesignated $1,381,300 $1,381,300 $0

Special Revenue Funds $764,759 $774,422 ($9,663)
207 EDA $71,620 $71,620 $0
209 Fire $100,796 $100,796 $0
210 Airport $70,944 $70,944 $0
211 Library $144,262 $144,262 $0
221 Nuvex Special Revenue $564 $0 $564
222 Seneca Foods Special Rev. $13,090 $0 $13,090
223 Seneca Foods Reserve $25,000 $0 $25,000
224 Housing Fund $29,563 $29,563 $0
225 Revolving Loan
Designated $0 $0 $0
Undesignated $282,900 $309,516 ($26,617)
226 Utility Revolving Loan $3,220 $15,000 ($11,780)
610 Fitness Center
Designated $0 $0 $0
Undesignated $22,800 $32,721 ($9,921)

Capital Project Funds $193,500 $193,500 ($0)
228 Infrastructure $60,000 $60,000 ($0)
229 Capital Equipment $133,500 $133,500 $0

Debt Service Funds $1,731,845 $2,085,428 ($353,583)
306 G.O. Refund -- 1987-A/'93 covr $161,420 $205,000 ($43,580)
307 G.O. Refund -- 1987-B/'84 Proj. $226,594 $265,013 ($38,419)
308 G.O. Improv -- 1991 ($26,284) $90,700 ($116,984)
309 G.O. Improv -- 1992 $9,468 $108,363 ($98,895)
310 G.O. Improv -- 1994 $4,888 $44,328 ($39,440)
311 G.O. Improv -- 1995 $85,698 $100,265 ($14,567)
312 G.O. Improv -- 1997 $63,630 $67,925 ($4,295)
313 G.O. Improv -- 2000 $19,872 $75,185 ($55,313)
314 G.O. Taxable -- 1999 $15,556 $17,710 ($2,154)
315 G.O. Equipment Cert. 2004 $52,988 $3,373 $49,616
368 Tax Increment #5-9 $0 $0 $0
369 Tax Increment #5-8 $0 $0 $0
370 Tax Increment #5-7 $105,827 $100,935 $4,892
371 Tax Increment #5-6 $79,063 $128,310 ($49,247)
372 Tax Increment #5-5 $557,028 $553,333 $3,695
373 Tax Increment #5-4 $64,000 $53,025 $10,975
374 Tax Increment #5-3 $0 $0 $0
375 Tax Increment #5-2 $0 $0 $0
376 Tax Increment #5-1 $204,000 $204,928 ($928)
379 Tax Increment #2 $108,096 $67,038 $41,059
380 Tax Increment #6 $0 $0 $0

Enterprise Funds $972,557 $846,878 $125,679
602 Wastewater Treatment Plant
Designated $17,834 $0 $17,834
Undesignated $755,250 $675,000 $80,250
605 Liquor
Designated $12,700 $0 $12,700
Undesignated $186,773 $171,878 $14,895

Internal Service Fund $248,399 $261,692 ($13,293)
227 Housing RLF $0 $0 $0
230 Self Insurance Fund $206,703 $206,703 ($0)
234 School Liaison Officer $41,696 $54,989 ($13,293)

Total $5,292,359 $5,543,220 ($250,861)
Less Designated Amounts $53,334 $32,721
Total $5,239,025 $5,510,499 ($271,474)

Total Non Enterprise $4,071,403 $4,434,650 ($363,247)

All Funds 1

City of Blue Earth Budget Overview
Initial to
Proposed Amended Initial Proposed
Revenues 2004 2003 2003 03 to 04%
General Fund $1,381,300 $1,342,649 $1,440,018 -4.08%
Economic Development Fund $71,620 $71,512 $71,512 0.15%
Fire Fund $100,796 $100,260 $101,260 -0.46%
Library Fund $144,262 $142,176 $152,476 -5.39%
Housing Fund $29,563 $27,066 $27,066 9.23%
Capital Outlay Fund $193,500 $134,764 $207,000 -6.52%
Total Operating $1,921,041 $1,818,427 $1,999,332 -3.92%

Debt Service Funds (levy only) $524,538 $486,000 $486,000 7.93%

Proposed Amended Initial
Expenditures 2004 2003 2003
Mayor & Council $24,211 $27,841 $31,353 -22.78%
Administration $157,142 $164,699 $165,199 -4.88%
Financial Services $54,414 $45,702 $45,702 19.06%
Legal Services $44,000 $39,000 $39,000 12.82%
Engineering $16,000 $16,000 $16,000 0.00%
Police Department $365,781 $374,902 $407,583 -10.26%
City Hall Maintenance $14,208 $14,178 $14,178 0.21%
Public Works/Maintenance Dept. $480,150 $464,986 $487,136 -1.43%
Swimming Pool $67,879 $65,505 $67,505 0.55%
Senior Center $43,789 $43,711 $43,711 0.18%
Community Development $10,100 $17,525 $19,125 -47.19%
Sanitation and Health $103,626 $101,821 $103,526 0.10%
Total General Fund Expenditures $1,381,300 $1,375,870 $1,440,018 -4.08%
Economic Development Fund $71,620 $71,513 $71,513 0.15%
Fire Fund $100,796 $100,260 $101,260 -0.46%
Library Fund $144,262 $142,176 $152,475 -5.39%
Housing Fund $29,563 $27,067 $27,067 9.22%
Capital Outlay Fund $193,500 $134,764 $207,000 -6.52%
Total Operating $1,921,042 $1,851,650 $1,999,333 -3.92%

Debt Service Funds (levy only) $524,538 $486,000 $486,000 7.93%
Fund 306 $121,420
Fund 307 $198,538
Fund 311 $50,000
Fund 312 $55,600
Fund 315 (new - Fire Truck Eq. Cert.) $26,620
Fund 379 $72,360
Funds 308/309/310/313 resume levy in 2005

Non-Debt Service Funds Levy %&$+ $442,614 $420,966 5.14%

Total Levy $967,152 $906,966 6.64%

Loss of State Aid $194,103
2004 Levy Limit $537,427
Franchise Fee (offset) $71,916
Mayor proposed levy limit as of 11/3/03 $434,505
Difference $(8,109)

which means a loss of $194,103 of state aid is made up by:
franchise fee $71,916
property tax $13,539
spending cuts/fee increases $108,648

November 10, 2003 Draft

CITY OF BLUE EARTH
2004 SALARY AND BENEFITS

2004 Other Other
2003 2004 Budgeted Taxable Nontaxable Police WWTF Budgeted Bdgt OT Base 5.53 Er Hlth Ins Er Life Ins Worker's Total Total Total
Position Rate Rate Hours Allowances Allowances Hol_Pay Call Time Overtime* in hours Salary FICA Medicare PERA Contribution Contribution Comp. Benefits Compen. Indv. Per Hour
Mayor $2,700.00 $2,700.00 $- $2,700.00 $167.40 $39.15 $24.02 $230.57 $2,930.57
Councilmembers (6) $2,400.00 $2,400.00 $- $14,400.00 $892.80 $208.80 $144.14 $1,245.74 $15,645.74 $2,607.62

City Clerk-Administrator $62,279.52 $62,279.52 2,080.00 $1,845.00 $1,556.99 $64,124.52 $3,975.72 $929.81 $3,546.09 $6,543.00 $174.00 $1,135.00 $16,303.62 $80,428.14 $81,985.12 $39.42
Administration (65%) $40,481.69 $1,500.00 $41,981.69 $2,602.86 $608.73 $2,321.59 $4,252.95 $113.10 $1,021.50
SIF (25%) $15,569.88 $345.00 $1,556.99 $15,914.88 $986.72 $230.77 $880.09 $1,635.75 $43.50
Liquor (5%) $3,113.98 $3,113.98 $193.07 $45.15 $172.20 $327.15 $8.70 $56.75
WWTP (5%) $3,113.98 $3,113.98 $193.07 $45.15 $172.20 $327.15 $8.70 $56.75
Deputy City Clerk $17.20 $17.20 2,080.00 $450.00 $36,226.00 $2,246.01 $525.28 $2,003.30 $6,543.00 $34.80 $255.39 $11,607.78 $47,833.78 $23.00
Administration (65%) $17.20 1,352.00 $450.00 $23,704.40 $1,469.67 $343.71 $1,310.85 4,252.95 22.62 $229.85
SIF (25%) $17.20 520.00 $8,944.00 $554.53 $129.69 $494.60 1,635.75 8.70
Liquor (5%) $17.20 104.00 $1,788.80 $110.91 $25.94 $98.92 327.15 1.74 12.77
WWTP (5%) $17.20 104.00 $1,788.80 $110.91 $25.94 $98.92 327.15 1.74 12.77
Secretary/Receptionist $12.12 $12.12 2,080.00 $90.00 $25,299.60 $1,568.58 $366.84 $1,399.07 $6,543.00 $34.80 $178.36 $10,090.65 $35,390.25 $17.01
Secretary/Receptionist (part-time) $9.50 $9.50 260.00 $90.00 $2,560.00 $158.72 $37.12 $141.57 $18.05 $355.46 $2,915.46 $11,195.43 $10.76
Contingency $5,356.00 $5,356.00 $5,356.00 $332.07 $77.66 $296.19 $37.76 $743.68 $6,099.68

Police Chief $48,900.72 2,080.00 $48,900.72 $709.06 $4,547.77 $6,543.00 $34.80 $2,428.65 $14,263.28 $63,164.00 $30.37
Fund 234 Officer $18.52 2,080.00 $1,481.60 $40,003.20 $580.05 $3,720.30 $8,664.00 $34.80 $1,986.76 $14,985.90 $54,989.10 $26.44
Police Officer (top step - 2) $17.98 $18.52 4,160.00 $2,963.20 $19,446.00 700.00 $99,452.40 $360.51 $9,249.07 $17,328.00 $69.60 $4,617.37 $31,624.56 $131,076.96 $26,215.39 $12.60
Police Offier (step 2) $15.55 2,080.00 $1,244.00 $33,588.00 $121.76 $3,123.68 $8,664.00 $34.80 $1,668.15 $13,612.39 $47,200.39
Police Officer (step 1) $14.81 2,080.00 $1,184.80 $31,989.60 $115.96 $2,975.03 $8,664.00 $34.80 $1,588.76 $13,378.56 $45,368.16
Part-Time Officer(s) $11.50 1,600.00 $18,400.00 $1,140.80 $266.80 $1,017.52 $913.84 $3,338.96 $21,738.96 $13.59
Secretary/Receptionist (part-time) $9.50 260.00 $2,470.00 $153.14 $35.82 $136.59 $17.41 $342.96 $2,812.96
Crossing Guard 540.00 $- $- $- $- $- $- $-

PW/Maintenance Lead Employee $15.86 2,080.00 $25.00 $2,973.75 125.00 $35,987.55 $2,231.23 $521.82 $1,990.11 $6,543.00 $34.80 $2,500.43 $13,821.39 $49,808.94 $23.95
PW/Maintenance Employee (3) $15.30 6,240.00 $100.00 $8,262.00 360.00 $103,834.00 $6,437.71 $1,505.59 $5,742.02 $19,629.00 $104.40 $9,648.83 $43,067.55 $146,901.55 $36,725.39 $17.66
Part-Time Maint Ee Sum (4) $7.50 3,500.00 $26,250.00 $1,627.50 $380.63 $1,130.46 $3,138.58 $29,388.58 $7,347.15 $8.40
Part-Time Maint Ee Wtr (3) $6.25 1,080.00 $6,750.00 $418.50 $97.88 $215.66 $732.04 $7,482.04 $2,494.01 $6.93

Pool Director $11.63 694.00 $187.50 $1,308.38 75.00 $9,567.10 $593.16 $138.72 $529.06 $2,726.25 $14.50 $554.43 $4,556.13 $14,123.22 $20.35
Adult Supervisor $8.00 694.00 $5,552.00 $344.22 $80.50 $337.12 $761.85 $6,313.85 $9.10
Pool Instructors $7.00 694.00 $4,858.00 $301.20 $70.44 $294.98 $666.61 $5,524.61 $7.96
Pool Guards $7.00 2,582.00 $18,074.00 $1,120.59 $262.07 $1,097.45 $2,480.11 $20,554.11 $7.96

Senior Center Director $9.70 2,080.00 $20,176.00 $1,250.91 $292.55 $1,115.73 $6,543.00 $34.80 $322.92 $9,559.91 $29,735.91 $14.30
part-time substitute $5.15 104.00 $535.60 $33.21 $7.77 $8.57 $49.55 $585.15 $5.63
Cleaning Services $832.00 $832.00 $13.32 $13.32 $845.32

Burn-Site Attendant $6.25 454.00 $2,837.50 $175.93 $41.14 $156.91 $246.73 $620.72 $3,458.22 $7.62
Animal Control $8.75 350.00 $3,062.50 $189.88 $44.41 $169.36 $266.30 $669.94 $3,732.44 $10.66

Community Development Director $42,642.00 $44,496.00 2,080.00 $44,496.00 $2,758.75 $645.19 $2,460.63 $6,543.00 $34.80 $313.70 $12,756.07 $57,252.07 $27.53
EDA Executive Director (75%) $33,372.00 $33,372.00 $2,069.06 $483.89 $1,845.47 $4,907.25 $26.10 $235.27
HRA Executive Director (25%) $11,124.00 $11,124.00 $689.69 $161.30 $615.16 $1,635.75 $8.70 $78.42
Secretary/Receptionist (part-time) $9.50 $9.50 520.00 $4,799.60 $297.58 $69.59 $265.42 $34.83 $667.41 $5,467.01

Fire Chief $2,400.00 $2,400.00 $148.80 $34.80 $183.60 $2,583.60
Assistant Fire Chief $1,000.00 $1,000.00 $62.00 $14.50 $76.50 $1,076.50
Captain (2) $300.00 $600.00 $37.20 $8.70 $45.90 $645.90
Lieutenant (2) $300.00 $600.00 $37.20 $8.70 $45.90 $645.90
Truck Maintenance $800.00 $800.00 $49.60 $11.60 $61.20 $861.20
Cleaning Services $300.00 $300.00 $18.60 $4.35 $22.95 $322.95
Fire Service Call $6.75 2,145.00 $14,478.75 $897.68 $209.94 $3,024.56 $4,132.19 $18,610.94
City Contribution/Pension Fund $12,000.00 $12,000.00

Library Director $16.95 2,080.00 $35,256.00 $2,185.87 $511.21 $1,949.66 $6,543.00 $34.80 $248.55 $11,473.10 $46,729.10 $22.47
Library Specialist $8.58 - $- $- $- $- $- $- $- #DIV/0!
Library Aid (3 @ 14.0 hrs./wk) $8.58 2,184.00 $18,738.72 $1,161.80 $271.71 $1,036.25 $132.11 $2,601.87 $21,340.59 $10,670.30 $9.77
Library Clerk (3 @ 14.0 hrs./wk) $7.80 2,184.00 $17,035.20 $1,056.18 $247.01 $942.05 $120.10 $2,365.34 $19,400.54 $6,466.85 $8.88
Cleaning Services $3,744.00 $3,744.00 $158.15 $158.15 $3,902.15

Public Works Supervisor $48,461.04 2,080.00 $400.00 $48,861.04 $3,029.38 $708.49 $2,702.02 $6,543.00 $34.80 $2,442.44 $15,460.12 $64,321.16 $30.92
10% PWD/Maintenance $4,846.10 $4,846.10 $300.46 $70.27 $267.99 $654.30 $3.48 $244.24
90% PWD/WWTP $43,614.94 $400.00 $44,014.94 $2,728.93 $638.22 $2,434.03 $5,888.70 $31.32 $2,198.19
PW/WWTP Lead Operator (1) $16.07 2,080.00 $400.00 $3,494.40 $3,615.75 150.00 $40,935.75 $2,538.02 $593.57 $2,263.75 $6,543.00 $34.80 $2,002.42 $13,975.55 $54,911.30 $26.40
PW/WWTP Operator (1) $15.45 2,080.00 $250.00 $3,494.40 $3,476.25 150.00 $35,752.92 $2,216.68 $518.42 $1,977.14 $6,543.00 $34.80 $1,925.17 $13,215.21 $48,968.13 $23.54

Liquor Store Manager $18.57 2,080.00 $450.00 $39,075.60 $2,422.69 $566.60 $2,160.88 $6,543.00 $34.80 $960.67 $12,688.64 $51,764.24 $24.89
Liquor Store Clerk Full-Time $13.07 2,080.00 $294.08 15.00 $27,479.68 $1,703.74 $398.46 $1,519.63 $6,543.00 $34.80 $673.18 $10,872.80 $38,352.47 $18.44
Liquor Store Clerk Part-Time $7.50 2,080.00 $15,600.00 $967.20 $226.20 $862.68 $383.53 $2,439.61 $18,039.61 $8.67

Fitness Center Director $9.70 1,386.00 $13,444.20 $833.54 $194.94 $743.46 $3,816.75 $20.30 $239.58 $5,848.57 $19,292.77 $13.92

Election Judges $5.15 700.00 $3,605.00 $25.42 $25.42 $3,630.42
Cleaning Services $3,744.00 $3,744.00 $157.81 $157.81 $3,901.81

Totals $67,691.00 $4,687.50 $1,556.99 $6,873.60 $6,988.80 $39,376.20 1,575.00 ### $50,811.16 $13,770.60 $63,444.93 $161,094.00 $939.60 $46,935.52 $333,535.69 $1,370,068.43

04_Salary 3

32.18%
Base Numbers $125.00 $80.00 $1.05 $644,602.27 full-time only (not police) $545.25 2003 $2.90 2,080.00
$80.00 $6,656.00 $12,892.05 2% increase 1997 $1,042,850.00 1,560.00
$36.50 $17,213.04 health benefit increase 2003 1998 $1,099,486.00 5.43% 1,040.00
1999 $1,152,925.89 4.86%
$19,338.07 3% increase $465.56 2002 2000 $1,203,708.97 4.40%
$23,205.68 $451.67 2001 $1,249,216.10 3.78%
2002 $1,365,731.41 9.33%
$452.00 2003 $1,431,243.93 4.80%
2004 $1,370,068.43 -4.27%
8 years $331,757.93 31.81% 3.98%

04_Salary 3

K62: $7.00/hour requested

L66: 1,300 hours was requested.

W93: 2003

W94: 2003

W96: 2002

Notes 3

CITY OF BLUE EARTH Calculation Table: Experience Modification 1.50
WORKERS' COMPENSATION Managed Care Credit 0.00% 1
ESTIMATED PAYROLL FOR 2003 Deductible Credit 0.00% 1
Premium Discount 0.00% 1
LMC Insurance Trust Discount 0.00% 1
Other/
2004 Annual Mileage Police WWTF Bdgt OT Adjusted Total Estimated Work Comp Department Work Comp Estimated
Position Rate Hours Allowance Hol_Pay Call Time in hours OT Remuneration Premium Code Rate Breakdown 2002 Code Remuneration Premium
GENERAL FUND $700,121 $31,834
Mayor $2,700.00 $- $2,700 9411 $0.44 9411 $25,480 $168
Councilmember (6) $2,400.00 $- $14,400 9411 $0.44 9410 $77,569 $1,375
Boards and Commissions $560 $560 9102 $26,250 $1,130
Minimum Compensation $25,480 $168 9411 $0.44 $168 $107 8810 $195,983 $1,382
7720 $265,852 $13,204
City Administrator $62,279.52 2080+ $1,845.00 $64,125 $1,135 9410 $1.18 5506 $167,345 $12,149
Deputy City Clerk $17.20 2,080 $450.00 $36,226 $255 8810 $0.47 9015 $37,615 $2,284
Secretary/Receptionist $12.12 2,080 $90.00 $25,300 $178 8810 $0.47 9063 $21,544 $345
Secretary/Receptionist - p.t. $9.50 260 $90.00 $2,560 $18 8810 $0.47 9403 $5,900 $513
Contingency $5,356.00 $5,356 $38 8810 $0.47 $1,625 $1,015 9101 $7,488 $316
7708 4,675 $3,025
Police Chief $48,900.72 2080+ $48,901 $2,429 7720 $3.31 7580 $126,389 $6,370
Fund 234 Officer $18.52 2,080 $1,481.60 $40,003 $1,987 7720 $3.31 8017 $82,057 $2,017
Police Officer (2 - top step) $18.52 4,160 $2,963.20 700 $12,964 $92,970 $4,617 7720 $3.31 9033 $56,393 $2,462
Police Officer (1 - step 2) $15.55 2,080 $1,244.00 $33,588 $1,668 7720 $3.31 9016 $6,750 $216
Police Officer (1 - step 1) $14.81 2,080 $1,184.80 $31,990 $1,589 7720 $3.31
Part-Time Officer(s) $11.50 1,600 $18,400 $914 7720 $3.31 $1,107,290 $46,955
Secretary/Receptionist - p.t. $9.50 260 $2,470 $17 8810 $0.47
Crossing Guard 540 $0 $0 9410 $1.19 $13,221 $9,391 based upon 35 board members:
Planning Commission (5)
PW/Maintenance Lead Employee $15.86 2,080 $25 90 $1,427 $34,441 $2,500 5506 $4.84 EDA (5)
HRA (6) bill to HRA
PW/Maintenance Employee (4) $15.30 8,320 $100 360 $5,508 $132,904 $9,649 5506 $4.84 Airport Advisory Commission (5)
Part-Time Maint Ee Sum (4) $7.50 3,500 $26,250 $1,130 9102 $2.87 Senior Center Board (6, maybe 8)
Library Board (7)
Part-Time Maint Ee Wtr (3) $6.25 1,080 $6,750 $216 9016 $2.13 $13,495 $8,414 Fitness Center Board (7, maybe 9)
Charter Commission (current 5 but varies as
Pool Manager $11.63 694 $187.50 75 $872 $9,131 $554 9015 $4.05 depends upon # of councilmembers
appointed)
Adult Pool Supervisor $8.00 694 $5,552 $337 9015 $4.05
Pool Instructors $7.00 694 $4,858 $295 9015 $4.05 Not included, could consider:
Pool Guards $7.00 2,582 $18,074 $1,097 9015 $4.05 $2,284 $1,465 Municipal Facility Subcommittee
Pool Subcommittee
Board of Building Appeals (1 contractor, vice
Senior Center Director (SC) $9.70 2,080 $20,176 $323 9063 $1.07 mayorl, Planning Commission chair covered
part-time substitute $5.15 104 $536 $9 9063 $1.07 above + has not met in 10+ years I have been
here)
Cleaning Services(SC) $832.00 $832 $13 9063 $1.07 $345 $235
Not Necessary (elected officials normally
appointed on these boards):
Burn-Site Attendant (HLTH) $6.25 454 $2,838 $247 9403 $5.80 Board of Zoning Adj and Appeals (council)
Animal Control (HLTH) $8.75 350 $3,063 $266 9403 $5.80 $513 $331 Joint Airport Zoning Board (2 from county, 2
Election Judges (FIN) $5.15 700 $3,605 $25 8810 $0.47 $25 $16 council)
Joint Fire Service Board (5 townships, 1
Cleaning Services(CH) $3,744.00 $3,744 $158 9101 $2.81 $158 $98 council)
Joint Planning Board (BE/Jo Daviess, mayor,
EDA FUND $49,436 $349 1 from county)
Board of Public Works (they would cover
Community Development Director/ACA $44,496.00 2080+ $44,496 $314 8810 $0.47 themselves as they are under a separate
Secretary/Receptionist - p.t. $9.50 520 $4,940 $35 8810 $0.47 $349 $22 policy)
JPA-School Resource Officer
FIRE FUND 4,675 $3,025
Population/Service Area @4,671 4,675 $3,025 7708 $43.13 $3,025 $2,043

LIBRARY FUND $74,774 $659
Library Director $16.95 2,080 $35,256 $249 8810-2 $0.47
ILL/Reference Aid $8.58 0 $0 $0 8810-2 $0.47
Library Aid $8.58 2,184 $18,739 $132 8810-2 $0.47
Library Clerk $7.80 2,184 $17,035 $120 8810-2 $0.47
Cleaning Services $3,744.00 $3,744 $158 9101 $2.82 $659 $422
$35,866 $23,559 <---levy related
WWTP FUND $126,389 $6,370 $12,307 52.24%
Public Works Supervisor $48,461.04 2080+ $400.00 $48,461 $2,442 7580 $3.36
PW/WWTP Lead Operator (1) $16.07 2,080 $400.00 $3,494.40 150 $2,411 $39,731 $2,002 7580 $3.36
PW/WWTP Operator (1) $15.45 2,080 $250.00 $3,494.40 150 $2,318 $38,198 $1,925 7580 $3.36
PW/WWTP Operator (1) $- $- $0 $0 $0 7580 $3.36 $6,370 $3,997

LIQUOR FUND $82,057 $2,017
Liquor Store Manager $18.57 2,080 $450.00 $39,076 $961 8017 $1.64
Liquor Store Clerk Full-Time $13.07 2,080 15 $196 $27,382 $673 8017 $1.64
Liquor Store Clerk Part-Time $7.50 2,080 $15,600 $384 8017 $1.64 $2,017 $1,091

FITNESS CENTER FUND $13,444 $240
Fitness Center Director $9.70 1,386 $13,444 $240 9410 $1.19 $240 $149

HRA - Crescent Apartments $56,393 $2,462
Housing Manager $13.75 1,820 $25,025 $1,092 9033 2.91
Office Assistant $8.25 208 $1,716 $75 9033 2.91
Maintenance Worker $13.00 2,080 104 1,352 $28,392 $1,239 9033 2.91
Maintenance Worker - lawn/snow removal $7.00 180 $1,260 $55 9033 2.91 $2,462 $1,350

Totals $4,288 $6,874 $6,989 1644 $27,048 $1,107,290 $46,955 $47,515 $30,147

Work Comp 04 94

J1: 2003 - 1.21
2002 - 1.19
2001 - 1.09
2000 - 1.14

J2: 3% but not budgeted

L8: 10% projected increase for 2003

M12: based upon 35 board members:
Planning Commission (5)
EDA (5)
HRA (6) bill to HRA
Airport Advisory Commission (5)
Senior Center Board (6, maybe 8)
Library Board (7)
Fitness Center Board (7, maybe 9)
Charter Commission (current 5 but varies as depends upon # of councilmembers appointed)

Not included, could consider:
Municipal Facility Subcommittee
Pool Subcommittee
Board of Building Appeals (1 contractor, vice mayorl, Planning Commission chair covered above + has not met in 10+ years I have been here)

Not Necessary (elected officials normally appointed on these boards):
Board of Zoning Adj and Appeals (council)
Joint Airport Zoning Board (2 from county, 2 council)
Joint Fire Service Board (5 townships, 1 council)
Joint Planning Board (BE/Jo Daviess, mayor, 1 from county)
Board of Public Works (they would cover themselves as they are under a separate policy)
JPA-School Resource Officer

Notes 94

CITY OF BLUE EARTH
FOR FISCAL YEAR 2004

GENERAL FUND Revenues

Amended Proposed
2000 2000 2001 2001 2002 2002 2003 2003 2004
Taxes and Franchises Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-05-31010 Property Taxes $159,174 $157,815 $148,331 $150,566 $- $1,424 $- $43,574 $965
101-05-33415 Cable Franchise $10,000 $12,682 $10,000 $13,162 $10,000 $14,268 $10,000 $10,000 $10,000
101-05-33418 Board of Public Works Franchise $135,000 $139,056 $135,000 $143,189 $135,000 $141,785 $135,000 $142,865 $172,865
101-05-33419 Gas Franchise $41,916
Total Taxes and Franchises $304,174 $309,553 $293,331 $306,917 $145,000 $157,477 $145,000 $196,439 $225,746

Amended Proposed
2000 2000 2001 2001 2002 2002 2003 2003 2004
Governmental Revenues Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-15-33402 Homestead Credit Aid $75,041 $76,828 $62,134 $63,921 $- $- $- $- $-
101-15-33406 PERA Aid (new category) $- $- $- $- $- $- $- $- $1,666
101-15-33416 Police State Aid $21,000 $18,792 $21,000 $21,988 $21,000 $24,756 $21,000 $21,000 $21,000
101-15-33417 Local Government Aid $792,067 $792,067 $847,497 $847,497 $1,174,880 $1,174,880 $1,140,191 $986,050 $986,050 Police Chief input
101-15-33420 POST Board Reim. $1,584 $3,985 $1,600 $3,774 $1,600 $4,774 $1,600 $1,600 $4,500
101-15-33423 Revenue/Other Govt. Agency $3,332 $3,332 $3,332 $8,201 $3,332 $8,430 $3,332 $3,332 $-
101-15-34960 Recycling Reim./Faribault County $17,528 $17,836 $17,528 $17,836 $17,528 $17,836 $17,528 $17,528 $17,528 verify?
Total Intergovernmental Revenues $910,552 $912,840 $953,091 $963,217 $1,218,340 $1,230,675 $1,183,651 $1,029,510 $1,030,744

Amended Proposed
2000 2000 2001 2001 2002 2002 2003 2003 2004
Licenses and Permits Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-20-32181 Zoning Fees $500 $850 $500 $400 $500 $1,100 $500 $500 $500
101-20-32183 Solicitation Permits $25 $50 $25 $200 $25 $- $25 $25 $25
101-20-32184 Burn Permits (Township) $500 $1,025 $500 $1,355 $500 $1,370 $500 $500 $500
101-20-32185 Building Permits $10,000 $10,898 $10,000 $10,208 $10,000 $8,699 $10,000 $11,000 $11,000
101-20-32186 Demolition Permits $- $- $- $- $- $75 $- $- $-
101-20-32187 Gun Permit $50 $80 $50 $40 $50 $60 $50 $50 $50
101-20-32188 Right of Way Permit $250 $475 $250 $775 $250 $670 $250 $250 $250
101-20-32210 Beer $300 $300 $300 $325 $300 $300 $300 $300 $300
101-20-32215 Wine $- $250 $- $400 $- $400 $- $- $-
101-20-32220 Liquor $3,000 $4,500 $3,000 $3,475 $3,000 $3,100 $3,000 $3,000 $3,000
101-20-32221 Temporary Liquor License $10 $- $10 $10 $10 $25 $10 $10 $10
101-20-32225 Clubs $200 $200 $200 $200 $200 $200 $200 $200 $200
101-20-32230 Cigarettes $800 $800 $800 $1,125 $800 $900 $800 $800 $800
101-20-32235 Garbage License $300 $300 $300 $200 $300 $300 $300 $300 $300
101-20-32180 Gambling Permit $200 $120 $200 $320 $200 $250 $200 $200 $200
101-20-32241 Temporary Gambling Permit $10 $10 $10 $20 $10 $- $10 $10 $10
Total Licenses and Permits $16,145 $19,858 $16,145 $19,053 $16,145 $17,449 $16,145 $17,145 $17,145

REV_GF 4-5

Amended Proposed
2000 2000 2001 2001 2002 2002 2003 2003 2004
Charges for Services Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-25-34107 Animal Control Service $- $- $- $290 $- $5,639 $- $- $2,500
101-25-34108 P. Park Shelter Reservations $140 $320 $200 $220 $200 $180 $200 $200 $200
101-25-33419 Recycling Service $40,500 $42,413 $40,500 $42,246 $40,500 $42,201 $40,500 $40,500 $40,500
101-25-34110 PW/Maintenance Services $6,500 $4,175 $6,500 $13,282 $6,500 $4,835 $6,500 $6,500 $6,500
101-25-34113 Administrative Services $250 $87 $250 $1,765 $250 $4,005 $250 $250 $1,125
101-25-34114 Camping Fees $250 $593 $250 $3,031 $250 $355 $250 $250 $250
101-25-34115 Tennis Court Receipts $150 $147 $150 $129 $150 $34 $150 $150 $150
101-25-34116 Copies, Maps, Office Supplies $25 $22 $25 $127 $25 $6 $25 $25 $25
101-25-34202 Police Department Services $200 $356 $250 $421 $250 $196 $250 $250 $250 off ~$1,500,
101-25-34720 Swimming Pool Receipts $15,000 $17,447 $16,000 $22,169 $18,500 $17,802 $18,500 $18,500 $18,500 recommend
Total Charges for Services $63,015 $65,559 $64,125 $83,680 $66,625 $75,254 $66,625 $66,625 $70,000 rate adjustment

Amended Proposed
2000 2000 2001 2001 2002 2002 2003 2003 2004
Forfeits and Fines Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-30-35101 County Court Fines $10,000 $21,435 $11,000 $13,409 $11,000 $17,686 $11,000 $11,000 $13,500
101-30-35105 City Dog Fines $500 $550 $500 $1,758 $500 $1,575 $500 $500 $500
101-30-35110 City Police Fines $500 $1,391 $1,000 $1,000 $1,000 $694 $1,000 $1,000 $1,000
Total Forfeits and Fines $11,000 $23,375 $12,500 $16,167 $12,500 $19,955 $12,500 $12,500 $15,000

Amended Proposed
2000 2000 2001 2001 2002 2002 2003 2003 2004
Other Revenues Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-45-32188 Burning Site Annual Fee $720 $755 $720 $580 $720 $915 $720 $720 $750
101-45-32189 Burning Site User Fee $- $- $- $- $- $- $- $- $-
101-45-34112 Senior Center Rental Revenue $4,000 $4,094 $4,000 $4,003 $3,500 $4,407 $3,500 $3,500 $3,500
101-45-34113 Vending Machine Revenue $- $234 $- $(964) $- $522 $- $- $-
101-45-34950 Refunds-Reimbursements $- $138 $- $91 $- $- $- $- $-
101-45-34970 Sidewalk Project Reimbursement $- $- $- $- $- $- $- $- $-
101-45-36198 Donations to McGruff Program $- $- $- $- $- $- $- $- $-
101-45-36199 Donations to DARE Program $- $- $- $- $- $- $- $- $-
101-45-36200 Donations $- $416 $- $200 $- $- $- $- $-
101-45-36202 Sale of City Property $- $310 $- $- $- $50 $- $- $- David Urbia:
Sr. Ctr. Hourly
101-45-36210 Interest Earnings $7,500 $8,992 $7,500 $892 $7,500 $7,539 $7,500 $7,500 $7,500 Wage
101-45-36300 Miscellaneous Revenue $2,468 $6,797 $2,542 $4,694 $2,646 $(5,662) $2,727 $7,060 $9,265 2003 - 12.12 and
101-45-36400 Rent-Royalties $400 $925 $400 $820 $400 $800 $400 $400 $400 increased hours 1
to 2 per day
101-45-36500 Lodging Tax Administration $1,250 $1,479 $1,250 $1,483 $1,250 $1,479 $1,250 $1,250 $1,250 2 hours * 52 * 5
Total Other Revenues $16,338 $24,139 $16,412 $11,800 $16,016 $10,049 $16,097 $20,430 $22,665 General Fee
increase - $1,536
and 380 TIF of
Amended Proposed $2,797 in here
2000 2000 2001 2001 2002 2002 2003 2003 2004
Transfers Other Revenues Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-50-39201 Transfer In $- $4,429 $- $- $- $- $- $- $-
101-50-39205 Transfer Out $- $(4,486) $- $(19,789) $- $(41,512) $- $- $-
Total Transfers Other Revenues $- $(57) $- $(19,789) $- $(41,512) $- $- $-

TOTAL GENERAL FUND REVENUE $1,321,224 $1,355,267 $1,355,605 $1,381,044 $1,474,626 $1,469,348 $1,440,018 $1,342,649 $1,381,300

REV_GF 4-5

K22: Police Chief input

K23: verify?

K65: off ~$1,500, recommend
rate adjustment

J90: David Urbia:
Sr. Ctr. Hourly Wage
2003 - 12.12 and increased hours 1 to 2 per day
2 hours * 52 * 5
General Fee increase - $1,536 and 380 TIF of $2,797 in here

Notes 4-5

CITY OF BLUE EARTH

GENERAL FUND - MAYOR/COUNCIL Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Personnel Costs Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-41100-101 Salaries $16,313 $16,313 $16,313 $17,100 $17,100 $17,100 $17,100 $17,100 $17,100
101-41100-103 Emplyrs Share, FICA/MEDICARE $1,730 $1,730 $1,730 $1,779 $1,822 $1,822 $1,822 $1,610 $1,308
101-41100-109 Workers' Compensation $83 $82 $91 $91 $107 $107 $136 $136 $728
101-41100-113 Mileage Allowance $6,300 $6,300 $6,300 $6,160 $6,720 $6,720 $6,720 $3,920 $-
Total Personnel Costs $24,426 $24,425 $24,433 $25,130 $25,749 $25,749 $25,778 $22,766 $19,136

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Supplies Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-41100-201 Supplies $500 $1,816 $500 $1,843 $500 $995 $500 $500 $500
101-41100-203 Postage/Publishing/Printing $250 $235 $250 $34 $250 $459 $250 $250 $250
Total Supplies $750 $2,051 $750 $1,878 $750 $1,454 $750 $750 $750

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Services & Charges Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-41100-304 Maintenance & Repair $50 $- $125 $- $125 $- $125 $125 $125
101-41100-305 Travel/Mtgs/Mmbrshps/Schools $8,200 $10,518 $8,500 $13,761 $4,500 $6,912 $4,500 $4,000 $4,000
101-41100-315 Miscellaneous $200 $725 $200 $315 $200 $1,029 $200 $200 $200
Total Services & Charges $8,450 $11,242 $8,825 $14,076 $4,826 $7,941 $4,825 $4,325 $4,325

TOTAL MAYOR/COUNCIL $33,626 $37,718 $34,008 $41,084 $31,325 $35,144 $31,353 $27,841 $24,211

EXP_MAY 6

CITY OF BLUE EARTH

GENERAL FUND - ADMINISTRATION Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41400-101 Salaries $97,528 $105,633 $89,198 $91,734 $96,991 $97,823 $98,319 $98,319 $96,772
101-41400-102 Employers Share PERA $5,130 $5,580 $4,705 $4,863 $5,263 $5,227 $7,443 $7,443 $5,469
101-41400-103 Emplyrs Share FICA/MEDICARE $7,320 $7,745 $6,949 $6,645 $7,281 $7,130 $10,296 $10,296 $7,566
101-41400-105 Cafeteria Benefits Plan $16,251 $14,742 $16,272 $13,804 $16,634 $13,762 $16,698 $16,698 $15,219
101-41400-109 Workers' Compensation $710 $710 $815 $815 $1,015 $1,015 $1,313 $1,313 $1,486
101-41400-113 Mileage Allowance $1,982 $1,666 $2,388 $1,789 $2,113 $2,142 $2,130 $2,130 $2,130
101-41400-115 Employers Share ICMA-RC $- $- $1,388 $1,388 $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41400-201 Supplies $6,300 $805 $6,500 $(3,038) $2,500 $1,330 $2,500 $2,500 $2,500
101-41400-203 Postage/Publishing/Printing $2,000 $1,121 $2,000 $232 $2,000 $(1,270) $2,000 $2,000 $2,000
Total Supplies $8,300 $1,926 $8,500 $(2,806) $4,500 $59 $4,500 $4,500 $4,500

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41400-301 Communications $3,500 $7,289 $3,500 $7,737 $7,500 $7,254 $7,500 $7,500 $7,500
101-41400-304 Maintenance & Repair $1,500 $45 $1,500 $201 $1,500 $304 $1,500 $1,500 $1,500
101-41400-312 Hired Services $1,500 $236 $1,500 $- $1,500 $154 $1,500 $1,500 $1,500
101-41400-313 Equipment/Copier Rental $1,500 $700 $1,500 $3,300 $1,500 $3,025 $1,500 $1,500 $1,500
101-41400-338 Equipment/Postal Rental $2,000 $1,901 $2,000 $2,783 $2,000 $2,988 $2,000 $2,000 $2,000
101-41400-315 Miscellaneous $500 $1,124 $500 $504 $500 $316 $500 $500 $500
101-41400-316 Maintenance Agreements $1,485 $1,455 $1,500 $1,853 $1,500 $1,606 $1,500 $1,500 $1,500
101-41400-317 Computer Software Support $3,250 $3,941 $3,500 $5,571 $3,500 $3,224 $3,500 $3,500 $3,500

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Capital Outlay Budget Actual Budget Actual Budget Actual Budget Budget Budget
101-41400-501 Capital Outlay $- $- $- $- $- $- $- $- $-
Total Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL ADMINISTRATION $157,546 $165,035 $151,827 $145,684 $158,297 $150,174 $165,199 $164,699 $157,142

EXP_ADMN 7

CITY OF BLUE EARTH

GENERAL FUND - FINANCIAL SERVICES Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41540-110 Election Judges $3,090 $3,595 $3,600 $- $3,605 $3,892 $3,605 $3,605 $3,605
Total Personnel Costs $3,103 $3,608 $3,617 $17 $3,621 $3,908 $3,625 $3,625 $3,630

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41540-201 Supplies $- $391 $- $- $500 $- $500 $500 $500
101-41540-203 Postage/Publishing/Printing $2,500 $2,557 $2,500 $234 $2,500 $- $2,500 $2,500 $2,500
Total Supplies $2,500 $2,948 $2,500 $234 $3,000 $- $3,000 $3,000 $3,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41540-312 Hired Services $3,000 $5,061 $3,000 $7,970 $3,000 $2,682 $3,000 $3,000 $3,000
101-41540-315 Miscellaneous $- $- $500 $1,957 $500 $266 $500 $500 $500
101-41540-318 Insurance & Bonds $18,935 $18,935 $17,360 $17,360 $17,610 $17,610 $18,577 $18,577 $17,804
101-41540-327 Auditing $8,000 $7,300 $8,500 $7,375 $8,500 $8,425 $8,500 $8,500 $8,500
101-41540-328 Assessing $8,500 $7,914 $8,500 $8,745 $8,500 $10,758 $8,500 $8,500 $17,980

TOTAL FINANCIAL SERVICES $44,038 $45,766 $43,977 $43,658 $44,731 $43,648 $45,702 $45,702 $54,414

EXP_FIN 8

CITY OF BLUE EARTH

GENERAL FUND - LEGAL SERVICES Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41610-203 Postage/Publishing/Printing $- $661 $- $445 $- $979 $- $- $750
101-41610-205 Book Purchases $250 $- $250 $- $250 $- $250 $250 $250
Total Supplies $250 $661 $250 $445 $250 $979 $250 $250 $1,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41610-301 Communications $255 $- $250 $- $250 $- $250 $250 $250
101-41610-305 Travel/Mtgs/Mmbrshps/Schools $775 $339 $750 $739 $750 $- $750 $750 $-
101-41610-311 Legal Services $2,500 $16,249 $2,500 $8,791 $2,500 $7,844 $2,500 $2,500 $7,500
101-41610-312 Hired Services $30,000 $26,825 $34,320 $33,968 $35,250 $36,244 $35,250 $35,250 $35,250
101-41610-315 Miscellaneous $- $- $- $- $- $- $- $-

TOTAL LEGAL SERVICES $33,780 $44,074 $38,070 $43,943 $39,000 $45,066 $39,000 $39,000 $44,000

EXP_LGL 9

CITY OF BLUE EARTH

GENERAL FUND - ENGINEERING Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41710-201 Supplies $100 $19 $250 $28 $250 $- $250 $250 $250
Total Supplies $100 $19 $250 $28 $250 $- $250 $250 $250

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-41710-312 Hired Services $13,200 $13,232 $15,750 $16,884 $15,750 $41,978 $15,750 $15,750 $15,750
101-41710-315 Miscellaneous $- $- $- $386 $- $- $- $- $-

TOTAL ENGINEERING $13,300 $13,251 $16,000 $17,298 $16,000 $41,978 $16,000 $16,000 $16,000

EXP_ENG 10

CITY OF BLUE EARTH

GENERAL FUND - POLICE DEPARTMENT Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-42100-101 Salaries $242,576 $262,896 $250,982 $262,045 $268,844 $299,991 $280,214 $248,033 $234,801
101-42100-103 Emplyrs Share FICA/MEDICARE $2,767 $2,979 $2,888 $2,853 $2,896 $3,135 $3,271 $3,271 $2,904
101-42100-109 Workers' Compensation $6,376 $6,376 $7,231 $6,456 $8,281 $8,280 $10,827 $10,827 $11,234
101-42100-111 Clothing Allowance $4,500 $3,462 $4,500 $7,269 $4,500 $6,924 $4,500 $4,500 $4,500
Total Personnnel Costs $309,344 $328,589 $319,497 $334,683 $340,235 $373,100 $357,023 $324,842 $315,861

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-42100-201 Supplies $4,250 $4,640 $5,000 $4,626 $5,000 $3,439 $5,000 $5,000 $5,000
101-42100-204 Motor Fuel $6,500 $8,759 $7,000 $8,724 $8,000 $8,799 $8,500 $8,500 $8,500
Total Supplies $11,250 $14,117 $12,500 $13,848 $13,500 $12,795 $14,000 $14,000 $14,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-42100-301 Communications $4,500 $5,129 $4,800 $5,329 $4,800 $6,944 $5,000 $5,000 $5,000
101-42100-304 Maintenance & Repair $2,500 $2,958 $4,000 $3,840 $4,000 $6,047 $4,500 $4,500 $4,500
101-42100-312 Hired Services $2,000 $931 $1,500 $33 $500 $112 $500 $500 $500
101-42100-313 Computer Consortium $5,300 $1,053 $6,000 $4,874 $2,250 $- $4,500 $4,500 $4,500
101-42100-315 Miscellaneous $5,000 $5,708 $6,000 $4,280 $6,000 $7,244 $6,000 $6,000 $6,000
101-42100-318 Insurance $4,792 $4,792 $3,513 $3,513 $3,618 $3,618 $3,810 $3,810 $3,670
101-42100-320 Annual Physicals $1,000 $- $1,000 $533 $1,000 $920 $1,000 $1,000 $1,000
101-42100-321 Firearms Qualify $750 $353 $750 $300 $750 $599 $750 $750 $750
101-42100-322 Reward Program $1,000 $- $1,000 $- $1,000 $- $1,000 $1,000 $1,000
101-42100-331 DARE Program Expenditures $- $- $- $- $- $- $- $- $-
101-42100-333 Advertising $750 $831 $1,000 $1,279 $1,000 $68 $1,000 $1,000 $1,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-42100-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL POLICE DEPARTMENT $356,186 $373,853 $369,810 $380,896 $386,903 $422,177 $407,583 $374,902 $365,781

EXP_POL 11

CITY OF BLUE EARTH

GENERAL FUND-CITY HALL MAINTENANCE Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Total Personnel Costs $85 $85 $96 $96 $98 $98 $128 $128 $158

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-42400-201 Supplies $1,000 $1,099 $1,000 $966 $1,000 $931 $1,000 $1,000 $1,000
Total Supplies $1,000 $1,099 $1,000 $966 $1,000 $931 $1,000 $1,000 $1,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-42400-304 Maintenance & Repair $500 $496 $500 $499 $500 $835 $500 $500 $500
101-42400-310 Building Repairs $500 $1,233 $500 $71 $500 $232 $500 $500 $500
101-42400-312 Hired Services $4,500 $4,018 $4,500 $3,977 $4,500 $4,103 $4,500 $4,500 $4,500
101-42400-315 Miscellaneous $50 $573 $50 $967 $50 $847 $50 $50 $50
101-42400-319 Utilities $7,500 $5,539 $7,500 $6,989 $7,500 $5,739 $7,500 $7,500 $7,500

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-42400-501 Capital Outlay $17,357 $20,434 $- $- $- $- $- $- $-
Total Capital Outlay $17,357 $20,434 $- $- $- $- $- $- $-

TOTAL CITY HALL MAINTENANCE $31,492 $33,477 $14,146 $13,565 $14,148 $12,785 $14,178 $14,178 $14,208

EXP_CITY 12

CITY OF BLUE EARTH

GENERAL FUND-PW/MAINTENANCE DEPARTMENT Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-43200-101 Salaries $175,301 $140,270 $183,259 $189,928 $197,478 $203,873 $203,813 $183,813 $177,668
101-43200-103 Employers Share FICA/MEDICA $13,410 $10,438 $14,282 $13,698 $15,107 $13,531 $15,592 $15,592 $13,592
101-43200-108 Unemployment Comp. $- $- $- $125 $- $- $- $- $-
101-43200-111 Clothing Allowance $700 $1,837 $1,250 $465 $1,400 $3,583 $1,400 $1,400 $1,400

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-43200-201 Supplies $20,000 $21,210 $20,000 $27,091 $20,000 $25,914 $30,000 $30,000 $30,000
101-43200-203 Postage/Publishing/Printing $800 $1,606 $1,000 $869 $1,200 $737 $1,000 $1,000 $1,000
101-43200-204 Motor Fuel $12,500 $11,276 $12,500 $14,181 $14,000 $10,136 $14,000 $14,000 $14,000
101-43200-206 Street Repair Material $38,000 $55,229 $38,000 $46,734 $38,000 $19,065 $38,000 $38,000 $38,000
101-43200-207 Small Tools $800 $212 $800 $773 $800 $965 $1,400 $1,400 $1,400
101-43200-208 Ice Skating Rink $1,500 $821 $1,500 $1,259 $1,600 $1,616 $1,600 $1,600 $1,700
101-43200-224 Repair Parts $16,000 $16,687 $16,000 $23,316 $16,000 $19,838 $16,000 $16,000 $20,000
Total Supplies $89,600 $107,041 $89,800 $114,223 $91,600 $78,270 $102,000 $102,000 $106,100

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-43200-301 Communications $1,500 $3,640 $2,200 $3,911 $2,400 $3,543 $2,800 $2,800 $3,500
101-43200-305 Travel/Mtgs/Mmbrshps/Schools $1,150 $334 $1,150 $29 $1,150 $5 $1,150 $1,000 $1,000
101-43200-307 Curb Gutter Sidewalk Repair $- $- $- $- $- $- $- $- $-
101-43200-310 Building Repairs $2,000 $4,958 $4,000 $100 $4,000 $- $4,000 $4,000 $4,000
101-43200-312 Hired Services $15,000 $25,603 $20,000 $28,524 $25,000 $14,384 $27,500 $27,500 $27,500
101-43200-313 Equipment Rental $2,500 $4,540 $4,000 $3,256 $4,000 $3,506 $4,000 $4,000 $4,000
101-43200-314 Recreation Program $2,800 $2,800 $2,800 $4,456 $2,800 $2,500 $2,800 $800 $-
101-43200-315 Miscellaneous $1,500 $2,225 $1,500 $1,849 $1,500 $1,020 $1,500 $1,500 $1,500
101-43200-318 Insurance $11,107 $11,107 $11,471 $11,471 $11,724 $11,724 $12,315 $12,315 $11,182
101-43200-319 Utilities $16,000 $14,152 $16,000 $18,197 $16,000 $18,812 $18,000 $18,000 $20,000
101-43200-354 Crack Filling $15,000 $- $15,000 $- $15,000 $- $- $- $-
101-43200-351 Seal Coating Program $30,000 $- $30,000 $31,064 $30,000 $- $17,000 $17,000 $25,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-43200-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL PW/MAINTENANCE DEPARTMENT $443,268 $384,471 $464,119 $494,203 $488,963 $435,839 $487,136 $464,986 $480,150

EXP_MNTD 13

CITY OF BLUE EARTH

GENERAL FUND-SENIOR CENTER Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45300-101 Salaries $22,817 $22,372 $23,501 $22,504 $21,657 $19,475 $21,586 $21,586 $20,712

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45300-201 Supplies $1,150 $1,601 $1,250 $1,995 $1,350 $1,490 $1,350 $1,350 $1,350
Total Supplies $1,400 $1,694 $1,500 $2,382 $1,600 $1,625 $1,600 $1,600 $1,600

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45300-301 Communications $350 $202 $350 $301 $350 $456 $350 $350 $350
101-45300-304 Maintenance & Repair $1,200 $381 $1,200 $819 $1,200 $2,991 $1,200 $1,200 $1,200
101-45300-305 Travel/Mtgs/Mmbrshps/Schools $300 $340 $325 $206 $325 $335 $425 $425 $425
101-45300-312 Hired Services $3,500 $2,899 $3,600 $2,984 $3,600 $2,957 $3,600 $3,600 $3,600
101-45300-315 Miscellaneous $100 $- $100 $15 $100 $361 $100 $100 $100
101-45300-318 Insurance/Bonds $1,725 $1,725 $1,116 $1,116 $1,216 $1,216 $1,284 $1,284 $1,180
101-45300-319 Utilities $4,600 $4,528 $4,600 $5,271 $5,000 $4,906 $5,000 $5,000 $5,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45300-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL SENIOR CENTER $41,466 $40,236 $42,465 $42,388 $42,692 $42,250 $43,711 $43,711 $43,789

EXP_SCTR 15

CITY OF BLUE EARTH

GENERAL FUND-SWIMMING POOL Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45100-101 Salaries $31,996 $32,211 $34,996 $34,958 $37,772 $35,374 $38,259 $36,259 $37,864
101-45100-102 Employers Share PERA $410 $438 $438 $530 $514 $569 $2,941 $2,941 $529
101-45100-103 Emplyrs Share FICA/MEDICARE $2,458 $2,444 $2,677 $2,633 $2,890 $2,552 $551 $551 $2,911
101-45100-113 Mileage Allowance $134 $163 $175 $207 $183 $185 $188 $188 $188

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45100-201 Supplies $6,500 $10,132 $7,500 $10,308 $8,000 $10,343 $8,200 $8,200 $8,200
101-45100-207 Small Tools $- $- $- $- $- $- $- $- $-
101-45100-224 Repair Parts $- $- $- $- $- $- $- $- $-
Total Supplies $6,600 $10,293 $7,600 $10,581 $8,200 $10,707 $8,450 $8,450 $8,450

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45100-301 Communications $200 $173 $200 $205 $200 $203 $150 $150 $150
101-45100-304 Maintenance & Repair $2,500 $1,681 $2,500 $762 $2,500 $1,275 $2,000 $2,000 $2,000
101-45100-312 Hired Services $150 $684 $250 $755 $250 $509 $400 $400 $400
101-45100-313 Equipment Rental $- $- $- $- $- $- $- $- $-
101-45100-315 Miscellaneous $100 $55 $100 $323 $100 $3 $100 $100 $100
101-45100-316 Maintenance Agreements $- $- $- $- $- $- $- $- $-
101-45100-318 Insurance $2,138 $2,138 $2,477 $2,477 $2,812 $2,812 $2,963 $2,963 $2,963
101-45100-319 Utilities $7,500 $8,710 $7,500 $8,851 $7,500 $6,659 $7,000 $7,000 $7,000
101-45100-324 Bad Checks $10 $- $10 $- $10 $- $- $- $-
101-45100-326 Use Tax $- $- $- $- $- $- $- $- $-
101-45100-333 Advertising $50 $- $50 $- $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-45100-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL SWIMMING POOL $57,655 $62,651 $63,096 $66,720 $66,869 $65,161 $67,505 $65,505 $67,879

EXP_SWIM 14

CITY OF BLUE EARTH

GENERAL FUND-COMM. DEVELOPMENT Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-46400-201 Supplies $100 $287 $100 $112 $100 $70 $100 $100 $100
Total Supplies $300 $526 $300 $344 $300 $584 $300 $300 $300

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-46400-301 Communications $450 $398 $450 $406 $450 $493 $450 $450 $450
101-46400-305 Travel/Mtgs/Mmbrshps/Schools $- $- $- $- $- $- $- $- $-
101-46400-312 Hired Services $8,750 $9,525 $8,750 $11,132 $8,750 $11,264 $8,750 $8,750 $8,750
101-46400-315 Miscellaneous $- $394 $100 $- $100 $460 $100 $100 $100
101-46400-319 Utilities $2,000 $1,868 $2,000 $1,781 $2,000 $1,505 $2,000 $1,000 $-
101-46400-340 Building Permit Surcharge $500 $- $500 $- $500 $- $500 $500 $500
101-46400-341 Historical Society $600 $600 $600 $600 $600 $600 $600 $- $-
101-46400-342 Chamber Community Projects $6,000 $10,025 $6,000 $10,025 $6,425 $5,091 $6,425 $6,425 $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-46400-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL COMMUNITY DEVELOPMENT $18,600 $23,337 $18,700 $24,288 $19,125 $19,997 $19,125 $17,525 $10,100

EXP_CDEV 16

G20: both Etta C. Ross & Wakefield Museum & $600 annual support
past agreement?

G23: $6,000 chamber
$25 BIC (unbudgeted b4)
$400 for banners (new)

Notes 16

CITY OF BLUE EARTH

GENERAL FUND - SANITATION & HEALTH Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-48000-101 Salaries $2,484 $2,720 $2,592 $5,720 $5,900 $7,149 $5,900 $4,195 $5,900
101-48000-102 Employers Share PERA $72 $326 $326 $326
101-48000-103 Employers Share FICA/MEDICA $190 $208 $198 $444 $451 $547 $451 $451 $451

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-48000-201 Supplies $100 $- $100 $59 $100 $164 $100 $100 $100
101-48000-203 Postage/Publishing/Printing $250 $710 $250 $- $250 $278 $250 $250 $250
101-48000-207 Small Tools $25 $- $25 $- $25 $- $25 $25 $25
101-48000-209 Animal Control $750 $620 $3,000 $2,309 $3,000 $4,717 $3,000 $3,000 $3,000
101-48000-210 Mosquito Control $6,750 $9,200 $10,000 $9,100 $10,000 $12,780 $10,000 $10,000 $10,000
101-48000-211 Weed Control $1,000 $3,563 $1,000 $983 $1,000 $725 $1,000 $1,000 $1,000
Total Supplies $8,875 $14,093 $14,375 $12,452 $14,375 $18,663 $14,375 $14,375 $14,375

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-48000-305 Travel/Mtgs/Mmbrshps/Schools $500 $- $500 $291 $500 $1,579 $500 $500 $500
101-48000-312 Hired Services $- $- $- $- $- $- $- $- $-
101-48000-315 Miscellaneous $- $258 $- $- $- $40 $- $- $-
101-48000-334 Siren Servicing $1,000 $7,279 $2,500 $1,160 $2,500 $1,033 $2,500 $2,500 $2,500
101-48000-335 Street Lighting $30,000 $47,507 $30,000 $33,591 $30,000 $35,078 $30,000 $30,000 $30,000
101-48000-336 Tree Program $- $- $- $- $- $363 $- $- $-
101-48000-337 Ambulance Service $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
101-48000-339 Recycling Service $37,080 $38,971 $39,060 $40,454 $39,060 $40,244 $39,060 $39,060 $39,060

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
101-48000-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL SANITATION & HEALTH $90,270 $121,178 $99,386 $104,273 $103,117 $115,099 $103,526 $101,821 $103,626

EXP_HLTH 17

CITY OF BLUE EARTH

ECONOMIC DEVELOPMENT FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
207-05-31010 Property Taxes $37,815 $37,465 $41,682 $42,147 $61,245 $61,246 $60,512 $60,512 $60,620

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
207-15-33402 H.A.C.A. $17,828 $17,828 $17,460 $17,460 $- $- $- $- $-
207-15-33404 Equalization Aid $- $- $- $- $- $- $- $- $-
207-15-33405 Disparity Reduction Aid $- $- $- $- $- $- $- $- $-
Total Governmental Revenues $17,828 $17,828 $17,460 $17,460 $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
207-45-36210 Interest Earnings $1,000 $1,166 $1,000 $1,037 $1,000 $1,001 $1,000 $1,000 $1,000
Total Other Revenues $1,000 $1,166 $1,000 $1,037 $1,000 $1,001 $1,000 $1,000 $1,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Transfers Other Revenue Budget Actual Budget Actual Budget Actual Budget Budget Budget
207-50-33418 Board of Public Works Contribution $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
207-50-39201 Transfer In $- $13,000 $- $- $- $- $- $- $-
Total Transfers Other Revenue $10,000 $23,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000

TOTAL ECONOMIC DEVELOPMENT FUND $66,643 $79,458 $70,141 $70,644 $72,245 $72,247 $71,512 $71,512 $71,620

REV_EDA 18

CITY OF BLUE EARTH

ECONOMIC DEVELOPMENT FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
207-46500-101 Salaries $4,160 $4,222 $4,290 $4,472 $4,800 $11,030 $31,982 $31,982 $38,172
207-46500-102 Employers Share PERA $215 $219 $222 $232 $265 $562 $2,034 $2,034 $2,111
207-46500-103 Employers Share FICA/MEDICA $318 $323 $328 $342 $367 $752 $2,814 $2,814 $2,920
207-46500-105 Cafeteria Benefits Plan $- $- $- $- $- $630 $5,622 $5,622 $4,933
207-46500-113 Mileage Allowance $- $- $- $- $- $- $- $- $-
207-46500-115 Continuing Education(new) $500

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
207-46500-201 Supplies $800 $4,641 $1,500 $6,077 $2,802 $3,147 $2,800 $2,800 $2,000
207-46500-203 Postage/Publishing/Printing $1,000 $283 $1,900 $306 $1,000 $133 $1,000 $1,000 $1,000
Total Supplies $1,800 $4,924 $3,400 $6,383 $3,802 $3,280 $3,800 $3,800 $3,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
207-46500-301 Communications $2,000 $2,833 $3,000 $3,135 $2,000 $2,200 $2,000 $2,000 $1,200
207-46500-303 Advertising & Promotions $- $- $- $- $- $- $2,600 $2,600 $2,500
207-46500-304 Maintenance & Repair $- $20 $- $448 $- $55 $- $- $250
207-46500-305 Travel & Meetings (mod) $6,000 $5,400 $5,000 $7,460 $5,000 $5,283 $- $- $2,750
207-46500-306 Travel/Mtgs $- $4,700 $4,700 $-
207-46500-307 Memberships (mod) $- $800 $800 $2,500
207-46500-311 Legal Services $3,000 $14,291 $5,000 $8,897 $5,000 $11,714 $9,000 $9,000 $6,100
207-46500-312 Hired Services $48,000 $48,050 $48,000 $45,959 $48,000 $24,788 $4,000 $4,000 $3,000
207-46500-315 Miscellaneous $- $2,753 $- $623 $2,104 $5,080 $1,000 $1,000 $500
207-46500-318 Insurance/Bonds $131 $131 $131 $131 $185 $185 $194 $194 $214
207-46500-319 Utilities $1,000 $637 $750 $411 $700 $571 $700 $700 $700

Amended Proposed
2000 2000 2001 2001 2002 2002 2003 2003 2004
207-46500-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL ECONOMIC DEVELOPMENT FUND $66,642 $83,820 $70,141 $78,512 $72,245 $66,153 $71,513 $71,513 $71,620

EXP_EDA 19

CITY OF BLUE EARTH

FIRE FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-05-31010 Property Taxes $44,095 $43,688 $49,669 $50,199 $77,069 $65,293 $79,370 $78,370 $78,528

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-15-33402 H.A.C.A. $20,788 $20,788 $20,806 $20,806 $- $11,888 $- $- $-
209-15-33422 Fire State Aid $- $- $- $- $- $- $- $- $-
Total Governmental Revenues $20,788 $20,788 $20,806 $20,806 $- $11,888 $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-25-34201 Township Fire Protection $13,764 $13,764 $14,338 $14,525 $15,106 $15,105 $15,890 $15,890 $16,268
209-25-34206 Fire Call Charges $6,000 $8,500 $6,000 $11,007 $6,000 $10,980 $6,000 $6,000 $6,000
Total Charges for Services $19,764 $22,264 $20,338 $25,532 $21,106 $26,085 $21,890 $21,890 $22,268

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-45-34950 Refunds/Reimbursements $- $- $- $- $- $- $- $- $-
209-45-36200 Donations $- $- $- $45 $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-50-39201 Transfer In $- $- $- $- $- $- $- $- $-
209-50-39205 Transfer Out $(2,500) $(2,838) $(2,500) $(2,500) $(2,500) $(2,500) $(2,500) $(2,500) $(2,500)
Total Transfers Other Revenue $(2,500) $(2,838) $(2,500) $(2,500) $(2,500) $(2,500) $(2,500) $(2,500) $(2,500)

TOTAL FIRE FUND $84,387 $86,748 $90,813 $97,200 $98,175 $102,943 $101,260 $100,260 $100,796

REV_FIR 20

Fire Protection Agreement w/City of Blue Earth

Sections 1998 @ 1998 1999 @ 1999 2000 @ 2000
Township Covered $110.00 1/2 payment $115.00 1/2 payment $120.00 1/2 payment
Jo Daviess 36.00 $3,960.00 $1,980.00 $4,140.00 $2,070.00 $4,320.00 $2,160.00
Blue Earth 32.70 $3,597.00 $1,798.50 $3,760.50 $1,880.25 $3,924.00 $1,962.00
Pilot Grove 18.00 $1,980.00 $990.00 $2,070.00 $1,035.00 $2,160.00 $1,080.00
Prescott 17.00 $1,870.00 $935.00 $1,955.00 $977.50 $2,040.00 $1,020.00
Verona 11.00 $1,210.00 $605.00 $1,265.00 $632.50 $1,320.00 $660.00
Totals 114.70 $12,617.00 $13,190.50 $13,764.00

Sections 2001 2001 2002 2002 2003 2003
Jo Daviess 36.00 $4,500.00 $2,250.00 $4,680.00 $2,340.00 $4,860.00 $2,430.00
Blue Earth 32.70 $4,087.50 $2,043.75 $4,251.00 $2,125.50 $4,414.50 $2,207.25
Pilot Grove 18.00 $2,250.00 $1,125.00 $2,340.00 $1,170.00 $2,430.00 $1,215.00
Prescott 17.50 $2,187.50 $1,093.75 $2,275.00 $1,137.50 $2,362.50 $1,181.25
Verona 12.00 $1,500.00 $750.00 $1,560.00 $780.00 $1,620.00 $810.00
Totals 116.20 $14,525.00 5.53% $15,106.00 4.00% $15,687.00 3.85%

Proposed---> Sections 2004 2004 2005 2005 2006 2006
Jo Daviess 36.00 $5,040.00 $2,520.00 $5,220.00 $2,610.00 $5,400.00 $2,700.00
Blue Earth 32.70 $4,578.00 $2,289.00 $4,741.50 $2,370.75 $4,905.00 $2,452.50
Pilot Grove 18.00 $2,520.00 $1,260.00 $2,610.00 $1,305.00 $2,700.00 $1,350.00
Prescott 17.50 $2,450.00 $1,225.00 $2,537.50 $1,268.75 $2,625.00 $1,312.50
Verona 12.00 $1,680.00 $840.00 $1,740.00 $870.00 $1,800.00 $900.00
Totals 116.20 $16,268.00 3.70% $16,849.00 3.57% $17,430.00 3.45%

Note - payments are due on April 1 and December 1 of each year.

Township Charges 22

CITY OF BLUE EARTH

FIRE FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-42220-101 Salaries $2,850 $16,015 $4,050 $19,278 $18,443 $19,671 $20,179 $20,179 $20,179
209-42220-103 Emplyrs Share, FICA/MEDICARE $1,136 $1,149 $1,266 $1,475 $1,411 $1,505 $1,544 $1,544 $1,544
209-42220-112 Fire Service Call $12,000 $- $12,500 $- $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-42220-201 Supplies $4,000 $4,757 $5,000 $4,782 $5,500 $3,394 $5,500 $5,500 $5,500
209-42220-204 Motor Fuel $1,000 $1,902 $1,500 $1,749 $2,000 $1,035 $2,000 $2,000 $2,000
209-42220-207 Small Tools $750 $737 $750 $1,014 $1,000 $1,137 $1,000 $1,000 $1,000
209-42220-224 Repair Parts $- $- $- $- $- $- $- $- $-
Total Supplies $6,150 $7,919 $7,750 $8,099 $9,000 $6,068 $9,000 $9,000 $9,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-42220-301 Communications $1,000 $1,342 $1,000 $1,512 $1,000 $1,758 $1,000 $1,000 $1,800
209-42220-310 Building Repairs $3,000 $446 $3,000 $874 $3,000 $1,068 $3,000 $3,000 $3,000
209-42220-312 Hired Services $2,750 $1,075 $2,750 $1,782 $2,750 $476 $2,750 $2,750 $2,750
209-42220-313 Equipment Rental (Bldg. Rent) $- $- $- $1,115 $- $- $- $- $-
209-42220-315 Miscellaneous $1,000 $809 $1,000 $1,625 $1,000 $1,493 $1,000 $1,000 $1,000
209-42220-318 Insurance/Bonds $15,769 $15,769 $16,122 $16,122 $16,124 $16,124 $16,944 $16,944 $15,094
209-42220-319 Utilities $4,000 $3,198 $4,000 $3,393 $4,000 $2,684 $4,000 $4,000 $4,000
209-42220-320 Annual Physicals $2,000 $1,275 $2,000 $1,111 $2,000 $1,782 $2,000 $2,000 $2,000
209-42220-343 Disbursement Fire Relief Assoc. $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
209-42220-501 Capital Outlay $- $- $- $- $- $- $- $- $-

TOTAL FIRE FUND $84,388 $83,396 $90,813 $101,560 $98,175 $101,918 $101,260 $100,260 $100,796

EXP_FIR 21

CITY OF BLUE EARTH

LIBRARY FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-05-31010 Property Taxes $58,927 $58,410 $66,465 $67,201 $96,790 $82,049 $101,981 $91,681 $94,437

Amended Adopted 2004 minimum local
2000 2000 2001 2001 2002 2002 2003 2003 2004 support requirement:
Governmental Revenues Budget Actual Budget Actual Budget Actual Budget Budget Budget $57,456
90% of 2002 amount
211-15-33401 Aid/Faribault County $41,397 $41,397 $41,397 $41,397 $44,709 $44,615 $44,615 $44,615 $43,945 provided
211-15-33403 H.A.C.A. $27,781 $27,781 $27,841 $27,841 $- $14,929 $- $-
Total Governmental Revenues $69,178 $69,178 $69,238 $69,238 $44,709 $59,544 $44,615 $44,615 $43,945
potential 1.5% cut
Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-25-34116 Copies, Maps, Office Supply $50 $61 $50 $153 $100 $227 $100 $100 $100
211-25-34119 Microfilm Copies (merge with -34116) $25 $50 $50 $17 $- $28 $- $- $-
211-25-34120 Fax Copies $100 $343 $100 $220 $100 $375 $100 $100 $100
211-25-34121 Copier Charges $1,440 $1,155 $1,500 $1,010 $1,500 $1,053 $1,500 $1,500 $1,500

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Forfeits and Fines Budget Actual Budget Actual Budget Actual Budget Budget Budget
211-30-34763 Service Charge-Fines $2,000 $2,055 $2,000 $2,017 $2,000 $1,934 $2,000 $2,000 $2,000
Total Forfeits and Fines $2,000 $2,055 $2,000 $2,017 $2,000 $1,934 $2,000 $2,000 $2,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-45-34760 Material Replacement $100 $160 $100 $205 $100 $47 $100 $100 $100
211-45-36200 Donations $1,000 $2,831 $1,000 $3,190 $1,000 $1,864 $1,000 $1,000 $1,000
211-45-36202 Sale of Books $300 $267 $300 $496 $300 $217 $300 $300 $300
211-45-36210 Interest Earnings $- $- $- $- $- $- $- $- $-
211-45-36300 Miscellaneous Revenue $600 $666 $600 $- $- $14 $- $- $-
211-45-36400 Rent/Royalties $780 $795 $780 $898 $780 $1,197 $780 $780 $780

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-50-39201 Transfer In $- $- $- $14,397 $- $- $- $- $-
211-50-39205 Transfer Out $- $- $- $- $- $- $- $- $-
Total Transfers Other Revenue $- $- $- $14,397 $- $- $- $- $-

TOTAL LIBRARY FUND $134,500 $135,971 $142,183 $159,039 $147,379 $148,549 $152,476 $142,176 $144,262

REV_LIB 25

K9: 2004 minimum local support requirement:
$57,456
90% of 2002 amount provided

K15: potential 1.5% cut

Notes 25

CITY OF BLUE EARTH

LIBRARY FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-45500-101 Salaries $66,604 $62,584 $68,188 $77,033 $71,024 $63,348 $73,994 $73,994 $71,030

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-45500-201 Supplies $2,400 $2,670 $2,400 $3,003 $2,475 $3,472 $2,475 $2,475 $2,500
211-45500-203 Postage/Publishing/Printing $2,500 $2,684 $2,500 $3,200 $2,500 $2,129 $2,500 $2,500 $2,000
211-45500-204 Delivery $- $- $- $- $- $- $- $- $-
211-45500-205 Book Purchases $12,000 $12,707 $14,000 $15,062 $14,000 $16,668 $14,000 $14,000 $13,000
211-45500-213 Periodicals/Newspapers $2,800 $2,684 $3,000 $2,985 $3,000 $2,974 $3,100 $3,100 $3,100
211-45500-214 Automation $8,025 $8,004 $9,400 $9,106 $10,641 $10,058 $10,641 $10,641 $8,000
211-45500-215 Replacement Materials $100 $111 $100 $45 $100 $362 $100 $100 $100
211-45500-216 Non-Print Materials $600 $890 $600 $917 $630 $506 $630 $630 $300
211-45500-217 Acquisition & Cataloging $5,000 $4,596 $5,000 $4,994 $5,500 $6,100 $5,800 $5,800 $7,242
211-45500-218 Special Programming $600 $438 $600 $583 $600 $1,727 $800 $800 $1,000
211-45500-219 Video Materials $600 $316 $1,000 $886 $1,050 $1,065 $1,050 $1,050 $750
211-45500-220 Audio Materials $600 $594 $1,000 $1,223 $1,050 $1,329 $1,050 $1,050 $750
211-45500-221 Cleaning Supplies $500 $210 $600 $1,087 $600 $202 $200 $200 $200
211-45500-225 Book Binding $250 $455 $250 $118 $250 $169 $250 $250 $175
Total Supplies $35,975 $36,360 $40,450 $43,211 $42,396 $46,763 $42,596 $42,596 $39,117

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-45500-301 Communications $1,341 $1,239 $1,260 $1,296 $710 $1,169 $710 $710 $1,300
211-45500-304 Maintenance & Repair $1,000 $1,036 $1,000 $1,931 $1,030 $657 $1,030 $1,030 $500
211-45500-310 Building Repairs $2,000 $1,601 $2,000 $2,339 $2,060 $2,189 $2,060 $2,060 $600
211-45500-312 Hired Services $3,800 $4,087 $4,000 $4,812 $4,120 $5,150 $4,120 $4,120 $5,000
211-45500-313 Equipment/Copier Lease $1,284 $1,595 $1,284 $2,267 $1,284 $753 $1,680 $1,680 $1,680
211-45500-315 Miscellaneous $100 $76 $100 $113 $100 $554 $102 $102 $37
211-45500-318 Insurance/Bonds $2,091 $2,091 $2,254 $2,254 $2,277 $2,277 $2,402 $2,402 $1,717
211-45500-319 Utilities $6,100 $6,376 $6,100 $6,882 $6,283 $7,039 $6,283 $6,283 $6,283
211-45500-376 Donations for Expenditures $1,000 $2,033 $1,000 $1,318 $1,000 $279 $1,000 $1,000 $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
211-45500-501 Capital Outlay $- $1,349 $- $- $- $- $- $(10,300) $-
211-45500-512 Equipment/Furniture $500 $373 $- $600 $- $- $- $- $-
Total Capital Outlay $500 $1,722 $- $600 $- $- $- $(10,300) $-

TOTAL LIBRARY FUND $134,500 $133,972 $142,183 $159,039 $147,379 $142,470 $152,476 $142,176 $144,262

Total Resources $16,600 $17,191 $19,600 $21,074 $19,730 $22,544 $19,830 $19,830 $17,900
Resources to Operations 12.34% 12.83% 13.79% 13.25% 13.39% 15.82% 13.01% 13.95% 12.41%

EXP_LIB 26

A21: may need to budget
for this in 3 years time
due to loss of grant.

Notes 26

CITY OF BLUE EARTH

HOUSING FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Budget Actual Budget Actual Budget Actual Budget Budget Budget
Taxes and Franchises
224-05-31010 Property Taxes $3,398 $3,369 $3,524 $3,564 $- $33 $12,066 $12,066 $14,563
Total Taxes and Franchises $3,398 $3,369 $3,524 $3,564 $- $33 $12,066 $12,066 $14,563

Special Assessments
224-10-36176 Demolition Loan $- $323 $- $161 $- $- $- $- $-
Total Special Assessments $- $323 $- $161 $- $- $- $- $-

Governmental Revenues
224-15-33402 H.A.C.A. $1,602 $1,602 $1,476 $1,476 $- $- $- $- $-
Total Governmental Revenues $1,602 $1,602 $1,476 $1,476 $- $- $- $- $-

Other Revenues
224-45-34950 Refunds/Reimbursements $- $- $- $- $- $- $- $- $-
224-45-36202 Sale of Property $11,440 $- $- $- $- $-
224-45-36210 Interest Earnings $- $689 $- $1,259 $- $2,113 $- $- $-
Total Other Revenues $- $689 $- $12,700 $- $2,113 $- $- $-

Transfers Other Revenue
224-50-39201 Transfer In $10,000 $10,000 $15,000 $15,000 $5,000 $5,000 $15,000 $15,000 $15,000
224-50-39205 Transfer Out $- $- $- $- $- $- $- $- $-

TOTAL HOUSING FUND $15,000 $15,983 $20,000 $32,901 $5,000 $7,147 $27,066 $27,066 $29,563

Summary
Transfer In - $5,000 from the Liquor Fund and $10,000 from the Revolving Loan Fund.
Refer to the policy concerning this fund.

REV_HF 30

CITY OF BLUE EARTH

HOUSING FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
224-46320-101 Salaries $- $726 $- $- $- $- $10,661 $10,661 $11,124
224-46320-102 Employers Share PERA $- $38 $- $- $- $- $590 $590 $615
224-46320-103 Emplyrs Share FICA/MEDICARE $- $49 $- $- $- $- $816 $816 $851
224-46320-105 Cafeteria Benefits Plan $- $37 $- $- $- $- $- $- $1,644
224-46320-109 Workers' Compensation $- $- $- $- $- $- $- $- $78
224-46320-115 Employers Share ICMA-RC $- $- $- $- $- $- $- $- $-
Total Personnel Costs $- $850 $- $- $- $- $12,067 $12,067 $14,313

Services and Charges
224-46320-308 Demolition of Property $12,500 $3,991 $17,500 $180 $- $7,981 $3,500 $3,500 $3,500
224-46320-312 Hired Services $2,500 $4,316 $2,500 $- $- $- $3,500 $3,500 $3,500
224-46320-315 Miscellaneous $- $698 $- $373 $- $36 $- $- $250
224-46320-347 Acquisition of Property $19,397 $- $- $5,000 $6,887 $8,000 $8,000 $8,000
Total Services and Charges $15,000 $28,402 $20,000 $553 $5,000 $14,903 $15,000 $15,000 $15,250

TOTAL HOUSING FUND $15,000 $29,252 $20,000 $553 $5,000 $14,903 $27,067 $27,067 $29,563

Notes: Refer to the policy concerning this fund.

EXP_HF 31

CITY OF BLUE EARTH

INFRASTRUCTURE/CAPITAL EQUIPMENT FUND

2004 2004 2003 2003
Revenues Expenditures Budget Amended
228-10100 Infrastructure $60,000 $60,000 $60,000 $60,000
Property Taxes $60,000
LGA $-
Interest $-
Special Assessments(*) $-
North Main Street Bridge Engineering $46,134
Catch Basin Replacement Program $-
Street Signs $-
Tree Program (plant and trim) $-
Assessment Rebate/McDonald's $3,148
Assessment Rebate/AmericInn $4,219
Assessment Rebate/Lampert's $6,500
All other projects $-

229-10100 Capital Equipment $133,500 $133,500 $147,000 $74,764
Property Taxes $133,500
LGA
Interest $-

229-10101 Restricted Cash $- $-
Tennis Court paid off.

Distribution of Revenue/229-10100 (10102-10110 & 10112) Annual tennis court crack seal
229-10102 Administration $2,000 $2,000 $1,017 out of here - $1,600 is our
50% share.
229-10103 Police Department $20,000 $20,000 $10,172
229-10104 City Hall $2,500 $2,357 $1,271 Grandstand repayment starts
229-10105 PW/Maintenance $34,000 $34,000 $17,292 2/02 through 8/06.
2002 and 2003 payment out of
229-10106 Swimming Pool $2,000 $2,000 $1,017 SIF. 2004 part out of here/part
229-10107 Recreation $21,000 $17,000 $10,681 SIF.
2005 & 2006 out of here.
229-10108 Senior Center $1,000 $1,000 $509
229-10109 Fire Department $11,000 $11,000 $5,595 Use $10k from sale proceeds
229-10110 Library $3,500 $3,500 $1,780 for court rehab, then $7.5k out
of here for city 50% share
$25k total.
229-10111 Rural Fire Calls $2,500 $-
Transfer In(50% rural calls) $2,500
Interest
Carry-over

229-10112 Fire Truck $- $- $- $6,866
Township Participation
City Participation
Carry-over

229-10113 EDA $-

229-10115 Blue Earth Trail Project $-

229-10116 Public Works/Maintenance Major Capital $36,500 $36,500 $18,564

229-10117 Fire Special Project Account (for donations) $-
transfer from liquor store
229-10119 Animal Control Shelter Donations $-

229-10120 Senior Center Memorial Account switch utilities in their
name, includes $600
annual contribution plus
229-10121 Community Donations $12,500 full reimbursement for
Faribault County Historical Society $2,500 utilities
Blue Earth Area Chamber of Commerce $5,000
Blue Earth Area Community Education $2,500
Sesquincentennial contribution $2,500

Summary Fund 228 - special assessments are from the alley/sidewalk program and
former Funds 303 and 305.
Fund 229-10102/10110 was established by Council Resolution 93-47 on
December 20, 1993 to provide a means for departmental set-aside for
future capital needs. Interest earnings not calculated.
Fund 229-10111 was established by Council Resolution 94-07 on
March 15, 1994 to provide a means for the joint fire service
to set-aside for future capital needs.
Revenue assumes 12 calls @ $250/call and estimated interest earnings.
Fund 229-10112 was established by passage of the modified 1994 Budget on
April 19, 1994 to separately account for the acquisition of fire trucks.
Fund 229-10115 was established by Council Resolution 98-40 for trail grant matching.
Fund 229-10116 and 229-10117 were created by budgetary passage in 1999 and 2000 respectively.
Fund 229-10119 was created administratively for the animal control shelter project.
Fund 229-10114 and 229-10118 were closed upon completion of projects.

CASH_CAP 40

D35: Tennis Court paid off.

Annual tennis court crack seal out of here - $1,600 is our 50% share.

Grandstand repayment starts 2/02 through 8/06.
2002 and 2003 payment out of SIF. 2004 part out of here/part SIF.
2005 & 2006 out of here.

Use $10k from sale proceeds for court rehab, then $7.5k out of here for city 50% share
$25k total.

D62: transfer from liquor store

E63: switch utilities in their name, includes $600 annual contribution plus full reimbursement for utilities

Notes 40

CITY OF BLUE EARTH

AIRPORT FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
210-15-33423 Revenue/Government Agency $29,205 $- $30,000 $- $30,000 $144,620 $- $- $- $17,214 base
210-15-33424 State Reimbursement Operations $10,267 $10,267 $10,267 $10,320 $13,417 $13,417 $13,417 $13,417 $17,514 $300 for MN Airport
Total Governmental Revenues $39,472 $10,267 $40,267 $10,320 $43,417 $158,037 $13,417 $13,417 $17,514 Symposium

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
210-45-34950 Refunds/Reimbursements $- $132 $- $293 $- $40 $- $- $-
210-45-36210 Interest Earnings $2,000 $1,141 $2,000 $- $2,000 $- $- $- $-
210-45-36400 Rent/Royalties $24,261 $24,261 $24,261 $24,261 $24,261 $24,261 $24,261 $24,261 $28,670
210-45-36401 Hanger Rent $19,560 $19,330 $19,560 $15,910 $19,560 $26,825 $19,560 $19,560 $19,560
210-45-36403 Pump Flowage Fee $1,000 $1,345 $1,000 $1,146 $1,000 $1,221 $1,000 $1,000 $1,000
210-45-36404 FBO Hanger Rent $500 $- $500 $- $- $- $4,200 $4,200 $4,200

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
210-50-39201 Transfer In $- $- $- $- $- $- $- $- $-
Total Transfers Other Revenue $- $- $- $- $- $- $- $- $-

TOTAL AIRPORT FUND $86,793 $56,476 $87,588 $51,930 $90,238 $210,383 $62,438 $62,438 $70,944

REV_AIR 23

K10: $17,214 base
$300 for MN Airport Symposium

Notes 23

CITY OF BLUE EARTH

AIRPORT FUND Expenses

Amended Adopoted
2000 2000 2001 2001 2002 2002 2003 2003 2004
210-49810-109 Workers' Compensation $- $- $- $- $- $- $- $- $-
Total Personnel Costs $- $- $- $- $- $- $- $- $-

Amended Adopoted
2000 2000 2001 2001 2002 2002 2003 2003 2004
210-49810-201 Supplies $2,000 $1,245 $2,000 $788 $2,000 $1,245 $2,000 $2,000 $1,500
210-49810-204 Motor Fuel $2,000 $717 $2,000 $2,807 $2,000 $193 $2,000 $2,000 $2,000
Total Supplies $4,075 $2,075 $4,075 $4,514 $4,075 $1,592 $4,075 $4,075 $3,600

Amended Adopoted
2000 2000 2001 2001 2002 2002 2003 2003 2004
210-49810-301 Communications $300 $230 $300 $29 $300 $334 $300 $300 $350
210-49810-305 Travel/Mtgs/Mmbrshps/Schools $500 $136 $500 $- $500 $112 $500 $500 $300
210-49810-310 Building Repairs $500 $417 $500 $- $500 $- $500 $500 $500
210-49810-312 Hired Services $4,925 $17,629 $2,000 $28,395 $2,000 $9,584 $8,000 $8,000 $4,209
210-49810-315 Miscellaneous $500 $1,306 $500 $1,740 $500 $1,902 $500 $500 $1,000
210-49810-318 Insurance/Bonds $17,724 $17,724 $19,985 $19,985 $21,211 $21,211 $22,290 $22,290 $27,185
210-49810-319 Utilities $6,000 $6,253 $6,000 $4,031 $6,000 $6,978 $6,000 $6,000 $6,500
210-49810-325 Property Taxes $3,508 $3,538 $3,300 $3,166 $3,300 $2,674 $3,300 $3,300 $3,300
210-49810-344 Contractual Airport Mgmt/Maint $- $- $3,000 $- $3,000 $- $3,000 $3,000 $10,000
210-49810-409 Airport Runway Reconstruction $- $- $- $- $- $- $- $- $-
210-49810-410 Airport Improvement Engineering $- $- $- $- $12,000 $- $12,000 $12,000 $3,000

Amended Adopoted
2000 2000 2001 2001 2002 2002 2003 2003 2004
210-49810-501 Capital Outlay $44,250 $2,948 $42,000 $209,796 $30,000 $44,092 $- $- $5,000
Total Capital Outlay $44,250 $2,948 $42,000 $209,796 $30,000 $44,092 $- $- $5,000

Amended Adopoted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Principal Payments Budget Actual Budget Actual Budget Actual Budget Budget Budget
210-49810-601 Principal Payments $- $- $- $- $- $- $- $- $-
Total Principal Payments $- $- $- $- $- $- $- $- $-

TOTAL AIRPORT FUND $86,782 $57,731 $86,660 $280,911 $89,386 $89,986 $66,465 $66,465 $70,944

EXP_AIR 24

CITY OF BLUE EARTH

REVOLVING LOAN FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
225-05-36155 Demolition Assesment/City $- $- $- $- $- $- $- $- $-
225-05-36156 Demolition Assesment/County $- $- $- $- $- $- $- $- $-
Total Taxes and Franchises $- $- $- $- $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
225-15-33423 Revenue/Government Agency $- $- $- $- $- $- $- $- $-
Total Government Revenues $- $- $- $- $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
225-45-34950 Refunds/Reimbursements $2,500 $- $2,500 $- $- $- $- $- $-
225-45-36194 Repayment TIF 2-1/Heritage Sq $- $- $- $- $- $- $- $- $-
225-45-36195 Repayment from TID #1-2 $- $- $- $- $- $- $- $- $-
225-45-36196 TIF 5-2 Repayment/CFP $11,623 $- $11,348 $- $11,348 $- $6,715 $6,715 $6,715
225-45-36197 TIF 5-3 Repayment/CFP $28,218 $- $31,222 $- $31,222 $- $17,842 $17,842 $18,366
225-45-36197 Commercial Rehab Repayments $- $- $- $- $- $- $- $- $-
225-45-36202 Sale of Property $- $- $- $- $- $- $- $- $-
225-45-36203 Housing Loan Repayments $50,000 $46,313 $40,000 $- $28,000 $37,067 $22,000 $22,000 $15,087
225-45-36204 Business Loan Repayments $42,255 $60,695 $40,000 $- $30,000 $73,210 $30,000 $30,000 $92,560
225-45-36205 Grant Money Paid In Full $- $- $- $- $- $- $- $- $-
225-45-36206 Unscheduled Loan Repayment $- $- $- $- $25,260 $18,466 $25,260 $25,260 $-
225-45-36207 NUVEX MIF Repayment $23,155
225-45-36208 J. Heinitz - Mall CFD $14,199
225-45-36210 Interest Earnings $12,750 $35,359 $12,750 $- $12,750 $700 $12,750 $12,750 $-
225-45-36300 Miscellaneous Revenue $- $5,457 $- $- $3,000 $3,000 $3,000 $3,000 $- operating only, base goes
225-45-36400 Rent-Royalties (Farm Rent) $14,792 $16,003 $19,287 $- $20,000 $3,381 $- $- $3,000 directly to debt service fund
225-45-36207 Main Street Mall Utility Rent $8,078 $8,186 $10,031 $- $10,490 $1,791 $- $- $- 373
225-45-36402 Nelson Industrial Bldg Rent $42,626 $70,138 $32,183 $- $32,183 $30,263 $32,183 $32,183 $46,500
225-45-36208 Nelson Indst Bldg Utility Rent $44,912 $- $39,097 $- $42,817 $- $42,817 $42,817 $42,817 base = $60k
225-45-36405 Century Industrial Rental Bldg Rent/Utility
$29,000 $- $- $- $30,000 $60,776 $30,000 $30,000 $80,500 operating = $20.5k
225-45-36209 Century Industrial Rental Utility Rent $15,858 $- $- $- $- $- $- $- $-
Total Other Revenues $302,611 $242,151 $238,417 $- $277,070 $228,652 $222,567 $222,567 $342,900

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
225-50-39201 Transfer In $- $- $- $- $- $- $- $- $-
225-50-39205 Transfer Out $(57,740) $(47,000) $(32,183) $- $(90,183) $(9,326) $(62,183) $(62,183) $(60,000)
Total Transfers Other Revenue $(57,740) $(47,000) $(32,183) $- $(90,183) $(9,326) $(62,183) $(62,183) $(60,000)

TOTAL REVOLVING LOAN FUND $244,871 $195,151 $206,234 $- $186,887 $219,327 $160,384 $160,384 $282,900

REV_RLF 32

K39: operating only, base goes directly to debt service fund 373

K41: base = $60k
operating = $20.5k

Notes 32

CITY OF BLUE EARTH

REVOLVING LOAN FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
225-46300-308 Demolition of Property $75,000 $- $10,000 $- $10,000 $- $10,000 $10,000 $20,000
225-46300-309 Small Cities Grant Expense $- $- $- $- $- $- $- $- $-
transfer to housing fund
225-46300-310 Restricted Cash Expenditures $- $- $- $- $- $- $- $- $- 224
225-46300-315 Miscellaneous $- $6,967 $- $9,880 $- $16,441 $- $- $-
225-46300-325 Property Taxes $1,241 $- $1,050 $1,042 $1,050 $914 $1,050 $1,050 $1,025
225-46300-346 Business Loan $100,000 $67,000 $200,000 $7,000 $150,000 $12,000 $150,000 $150,000 $150,000
225-46300-347 Acquisition of Property $10,000 $- $- $- $- $- $- $- $30,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Main Street Mall Expenditures Budget Actual Budget Actual Budget Actual Budget Budget Budget
225-46300-430 Supplies $561 $289 $700 $429 $700 $80 $- $- $-
225-46300-431 Maintenance & Repair $1,428 $2,580 $2,000 $17,561 $2,300 $113 $- $- $-
225-46300-432 Hired Services $510 $772 $600 $353 $500 $66 $- $- $-
225-46300-433 Miscellaneous $102 $144 $200 $378 $500 $1,585 $- $- $-
225-46300-434 Insurance/Bonds $2,500 $2,500 $2,982 $2,982 $3,083 $3,083 $- $- $-
225-46300-435 Utilities $10,200 $9,753 $10,500 $13,329 $10,500 $2,982 $- $- $-
225-46300-436 Property Tax $3,700 $3,522 $3,700 $3,514 $3,700 $760 $- $- $-
Total M St Mall Expenditures $19,001 $19,559 $20,682 $38,547 $21,283 $8,668 $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Nelson Industrial Building Expenditures Budget Actual Budget Actual Budget Actual Budget Budget Budget
225-46300-450 Supplies $512 $512 $1,000 $403 $1,000 $185 $1,000 $1,000 $1,000
225-46300-451 Miscellaneous $250 $1,866 $1,000 $3,248 $2,000 $1,976 $2,000 $2,000 $1,500
225-46300-453 Hired Services $4,000 $9,251 $10,000 $7,475 $8,000 $4,437 $8,000 $8,000 $5,000
225-46300-454 Utilities $4,000 $7,461 $6,000 $12,632 $10,000 $10,260 $10,000 $10,000 $12,000
225-46300-455 Property Tax $23,000 $22,806 $54,500 $54,376 $24,000 $18,138 $18,750 $18,750 $18,500
225-46300-456 Insurance/Bonds $1,617 $1,617 $2,922 $2,922 $2,968 $2,968 $3,140 $3,140 $3,634
Total Nelson Bldg Expenditures $38,379 $65,174 $78,422 $91,160 $50,968 $41,375 $45,890 $45,890 $44,634

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Century Industrial Building Expenditures Budget Actual Budget Actual Budget Actual Budget Budget Budget
225-46300-470 Supplies $1,000 $- $1,000 $- $1,000 $- $1,000 $1,000 $-
225-46300-471 Miscellaneous $700 $- $700 $- $12,347 $1,184 $12,347 $12,347 $1,000
225-46300-472 Maintenance & Repair $6,000 $- $8,000 $- $2,997 $- $- $- $-
225-46300-473 Hired Services $4,000 $- $10,000 $- $4,000 $4,545 $- $- $1,284
225-46300-474 Utilities $2,750 $- $2,750 $- $14,644 $7,324 $- $- $9,500
225-46300-475 Property Tax $350 $- $350 $- $32,000 $26,902 $27,750 $27,750 $27,500
225-46300-476 Insurance/Bonds $2,058 $- $3,618 $- $3,782 $3,782 $3,994 $3,994 $4,573
Total New Bldg Expenditures $15,858 $- $25,418 $- $70,770 $43,737 $45,091 $45,091 $43,857

225-46300-500 Police/Fire Hall Expenditures $20,000

TOTAL REVOLVING LOAN FUND $243,621 $158,700 $310,154 $147,629 $304,071 $123,135 $252,031 $252,031 $309,516

Notes:
Business Loan policy is $150,000, prior to required City Council approval.
The EDA may have a negative fund balance in the RLF of up to $150,000.
Police/Fire Hall expenditures are covered for lot redevelopment and preparation activities, to be reimbursed by project bonding.

EXP_RLF 33

K9: transfer to housing fund 224

Notes 33

CITY OF BLUE EARTH

REVOLVING LOAN FUND - RESTRICTED CASH

2004 2004
Revenues Expenditures
225-10101 Interest $0 $0
Totals $0 $0

Summary Fund reserved for future use.

CASH_RLF 34

CITY OF BLUE EARTH

UTILITY REVOLVING LOAN FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
226-15-33418 Board of Public Works Contribution $- $- $- $- $- $- $- $- $-
Total Governmental Revenues $- $- $- $- $- $- $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
226-45-36204 Business Loan Repayments $1,720 $1,720 $1,720 $1,720 $1,720 $1,720 $1,720 $1,720 $1,720

TOTAL UTILITY REVOLVING LOAN FUND $4,240 $46,450 $4,240 $26,486 $4,240 $4,493 $3,220 $3,220 $3,220

REV_ULF 35

K15: AmericInn repayment
$143.35/mo. @ 8%
12/31/02 balance -
$11,814.83
start 1/1/98, 15 years

K16: $60,000 * 2.5%

D19: includes $42,450.12 transfer in from Seneca tax increment

F19: includes 12,944.53 transfer in from Seneca and $9,585 from Utilities Plus.

Notes 35

CITY OF BLUE EARTH

UTILITY REVOLVING LOAN FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Services and Charges Budget Actual Budget Actual Budget Actual Budget Budget Budget
226-46310-315 Miscellaneous $- $62,307 $- $2,816 $- $- $- $- $-
226-46310-346 Business Loan $15,000 $- $15,000 $- $15,000 $- $15,000 $15,000 $15,000
Total Services and Charges $15,000 $62,307 $15,000 $2,816 $15,000 $- $15,000 $15,000 $15,000

TOTAL UTILITY REVOLVING LOAN FUND $15,000 $62,307 $15,000 $2,816 $15,000 $- $15,000 $15,000 $15,000

Notes: Board of Public Works Maximum Loan Limit set at $15,000.

EXP_ULF 36

CITY OF BLUE EARTH

FITNESS CENTER Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
610-25-34741 Student Membership $420 $569 $500 $679 $500 $456 $500 $500 $500
610-25-34743 Aerobics Fees $1,000 $1,650 $1,500 $1,784 $1,500 $1,999 $1,500 $1,500 $1,500
610-25-34744 Adult Membership $3,000 $3,277 $3,000 $2,774 $3,100 $3,392 $3,500 $3,500 $3,500
610-25-34745 Family Membership $3,500 $4,415 $3,500 $3,507 $3,900 $4,564 $4,600 $4,600 $4,600
610-25-34746 Tennis Fee $1,350 $522 $1,350 $1,554 $1,350 $3,941 $2,500 $2,500 $2,500
610-25-34747 Volleyball Fee $- $- $- $- $- $- $- $- $-
610-25-34748 Raquetball Fee $700 $1,290 $850 $1,318 $950 $2,298 $1,300 $1,300 $1,300
610-25-34749 Walleyball Fee $1,500 $926 $1,500 $1,287 $1,500 $1,332 $1,500 $1,500 $1,500
610-25-34750 Walking Fee $600 $657 $600 $500 $500 $366 $400 $400 $400
610-25-34751 Basketball Fee $50 $18 $50 $- $50 $45 $50 $50 $50
610-25-34752 Guest Fee $175 $3 $175 $- $175 $9 $100 $100 $100
610-25-34753 Weightlifting Fee/Non-Member $1,200 $881 $1,200 $707 $800 $344 $400 $400 $400
610-25-34754 Weightlifting Fee/Member $500 $564 $500 $1,011 $800 $1,511 $800 $800 $800
610-25-34755 P/Paid Court Time/Tennis $2,880 $4,152 $2,880 $3,950 $3,000 $4,321 $3,000 $3,000 $3,000
610-25-34756 P/Paid Court Time/Raquetball $1,000 $1,365 $1,000 $1,837 $1,300 $1,223 $1,300 $1,300 $1,300
610-25-34757 Miscellaneous Court Use $1,000 $305 $1,000 $26 $1,000 $137 $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
610-45-34113 Pop Machine Revenue $100 $50 $200 $(420) $200 $789 $400 $400 $400
610-45-34758 Merchandise Sales $400 $(178) $400 $585 $400 $62 $400 $400 $400
610-45-34950 Refunds/Reimbursements $- $- $- $0 $- $205 $- $- $-
610-45-36200 Donations $- $699 $- $731 $- $- $- $- $-
610-45-36202 Sale of Property $- $- $- $- $- $- $- $- $-
610-45-36210 Interest Earnings $225 $55 $- $88 $- $33 $- $- $-
610-45-36400 Rent/Contractual (new corporate mmbr) $100 $- $2,250 $- $- $- $- $- $-
Total Other Revenues $825 $626 $2,850 $985 $600 $1,090 $800 $800 $800

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Transfers Other Revenue Budget Actual Budget Actual Budget Actual Budget Budget Budget 5 police officer family
610-50-39201 Transfer In $700 $4,486 $1,000 $1,000 $1,000 $9,641 $1,000 $1,000 $550 memberships, from police
610-50-39205 Transfer Out $- $- $- $- $- $- $- $- $- department account in the
general fund.
Total Transfers Other Revenue $700 $4,486 $1,000 $1,000 $1,000 $9,641 $1,000 $1,000 $550

TOTAL FITNESS CENTER FUND $20,400 $25,707 $23,455 $22,919 $22,025 $36,670 $23,250 $23,250 $22,800

REV_FCF 37

K42: 5 police officer family memberships, from police department account in the general fund.

Notes 37

CITY OF BLUE EARTH

FITNESS CENTER FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
610-45122-101 Salaries $11,088 $10,165 $11,435 $10,030 $13,042 $10,761 $14,096 $14,096 $13,444
610-45122-102 Employers Share PERA $574 $509 $592 $513 $721 $607 $779 $779 $743
610-45122-103 Employers Share FICA/MEDICARE $848 $677 $875 $685 $998 $648 $1,078 $1,078 $1,028

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
610-45122-201 Supplies $1,000 $2,371 $1,000 $1,858 $1,200 $4,080 $1,800 $1,800 $1,800
Total Supplies $1,200 $2,884 $1,200 $2,406 $1,500 $4,600 $2,100 $2,100 $2,100

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
610-45122-301 Communications $300 $261 $300 $448 $300 $503 $300 $300 $300
610-45122-304 Maintenance and Repair $500 $302 $700 $2,404 $700 $923 $700 $700 $700
610-45122-305 Travel/Mtgs/Mmbrshps/Schools $- $7 $- $2 $- $291 $100 $100 $100
610-45122-310 Building Repairs $200 $100 $200 $107 $200 $544 $600 $600 $600
610-45122-312 Hired Services $50 $840 $500 $717 $300 $2,267 $400 $400 $400
610-45122-315 Miscellaneous $30 $141 $30 $375 $100 $126 $100 $100 $100
610-45122-318 Insurance/Bonds $1,500 $1,500 $2,477 $- $2,812 $2,005 $2,112 $2,112 $2,128
610-45122-319 Utilities $4,000 $4,529 $4,200 $6,150 $4,200 $4,708 $7,000 $7,000 $7,000
610-45122-324 Bad Checks $- $- $- $- $- $- $- $- $-
610-45122-326 Bad Debt $- $- $- $- $- $- $- $- $-
610-45122-333 Advertising $50 $384 $50 $- $50 $229 $- $- $-
610-45122-350 Cash Over Or Short $- $- $- $- $- $- $- $- $-
Total Services and Charges $6,630 $8,064 $8,457 $10,202 $8,662 $11,596 $11,312 $11,312 $11,328

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
610-45122-501 Capital Outlay $- $- $- $- $- $5,128 $- $- $-
Total Capital Outlay $- $- $- $- $- $5,128 $- $- $-

TOTAL FITNESS CENTER FUND $24,046 $25,707 $25,829 $27,311 $28,256 $36,670 $32,847 $32,847 $32,721

EXP_FCF 38

CITY OF BLUE EARTH

FITNESS CENTER FUND -- RESTRICTED CASH

2004 2004
610-10101 Transfer In $0
Interest $0
Totals $0 $0

Summary Fund was established by Council Resolution 94-05.
Initital transfer on March 1, 1994 was $3,000.
The annual transfer will be at a minimum 50% of the profit of the Fitness Center.
This fund may only be used for capital outlay, capital improvement, or capital
equipment.

CASH_FCF 39

CITY OF BLUE EARTH

DEBT SERVICE FUND 306 Revenues

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
Taxes and Franchises Budget Actual Budget Actual Budget Actual Budget Budget
306-05-31010 Property Taxes $91,747 $90,928 $95,145 $96,350 $130,000 $110,259 $144,000 $121,420
Total Taxes and Franchises $91,747 $90,928 $95,145 $96,350 $130,000 $110,259 $144,000 $121,420

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
Special Assessments Budget Actual Budget Actual Budget Actual Budget Budget
306-10-36099 Fund Total Revenue $76,769 $71,413 $64,589 $61,154 $59,943 $59,428 $59,943 $-
Total Special Assessments $76,769 $71,413 $64,589 $61,154 $59,943 $59,428 $59,943 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
Governmental Revenues Budget Actual Budget Actual Budget Actual Budget Budget
306-15-33402 Tax Credits $43,253 $43,253 $39,855 $- $- $20,052 $- $-
Total Governmental Revenues $43,253 $43,253 $39,855 $- $- $20,052 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
Other Revenues Budget Actual Budget Actual Budget Actual Budget Budget
306-45-36210 Interest Earnings $8,872 $3,421 $8,501 $(2,544) $2,500 $- $2,500 $-
Total Other Revenues $8,872 $3,421 $8,501 $(2,544) $2,500 $- $2,500 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
Transfers Other Revenues Budget Actual Budget Actual Budget Actual Budget Budget from Fund 308
306-50-39201 Transfer In $- $- $- $- $- $- $- $40,000
306-50-39205 Transfer Out $- $- $- $- $- $- $- $-
Total Transfers Other Revenues $- $- $- $- $- $- $- $40,000

TOTAL DEBT SERVICE FUND 306 $220,641 $209,015 $208,090 $154,960 $192,443 $189,739 $206,443 $161,420

DS_306 Revenues 41

J33: from Fund 308

Notes 41

CITY OF BLUE EARTH

DEBT SERVICE FUND 306 Expenses

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
Debt Service Budget Actual Budget Actual Budget Actual Budget Budget
306-47200-315 Miscellaneous $500 $638 $500 $- $500 $853 $500 $500
306-47200-601 Principal Payments $250,000 $250,000 $265,000 $250,000 $170,000 $170,000 $190,000 $200,000
306-47200-611 Bond Interest $42,110 $42,110 $31,030 $42,110 $21,375 $21,375 $13,275 $4,500
Total Debt Service $292,610 $292,748 $296,530 $292,110 $191,875 $192,228 $203,775 $205,000


Notes: General Obligation Refunding Improvement Bonds, 1993 Crossover Refunding.
This fund combines old fund #'s 304 & 306.
Please refer to next page for further details.

DS_306 Expenditures 42

GENERAL OBLIGATION CROSSOVER REFUNDING, SERIES 1993
FUND 306

Expenses Revenues
(3-1)
Total Total Previous Revised U.S. Govt. Fund
Year Required Revenues Specials Levy Levy Zeroes Interest Balance***
$47,322
2002 $191,375 $181,787 $51,787 $180,000 $130,000 $- $- $37,734
2003 $203,275 $195,787 $51,787 $185,000 $144,000 $- $- $30,246
2004 $204,500 $144,000 $- $190,000 $144,000 $- $- $(30,254)
2005 $- $30,254 $30,254 $- $-

Totals $599,150 $551,828 $103,574 $555,000 $448,254 $- $-
Difference $(106,746)

Notes: Original 1979 Improvements/crossover of 1987A.
Total Required includes Principal, Interest & 0% Statutory Coverage.
Total Revenues is the sum of the Specials, Revised Levy, U.S. Govt. Zeroes & Interest columns.
Specials is special assessment income.
Previous levy - for 1997 budget.
Revised levy - lower and redirect.
Interest is calculated on the prior years fund balance @ 5.60%
***Beginning fund balance is the audited balance for 12-31-01.

DS_306X 43

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
307-05-31010 Property Taxes $108,737 $107,763 $109,241 $110,696 $150,000 $127,216 $137,000 $198,538

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
307-10-36099 Fund Total Revenue $34,068 $31,632 $34,068 $32,028 $29,665 $28,559 $24,500 $28,056
Total Special Assessments $34,068 $31,632 $34,068 $32,028 $29,665 $28,559 $24,500 $28,056

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
307-15-33402 Tax Credits $51,263 $51,263 $45,759 $45,759 $- $23,137 $- $-
Total Governmental Revenues $51,263 $51,263 $45,759 $45,759 $- $23,137 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
307-45-36210 Interest Earnings $72,000 $23,558 $79,043 $18,545 $1,741 $17,346 $- $-
Total Other Revenues $72,000 $23,558 $79,043 $18,545 $1,741 $17,346 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
Transfers Other Revenues Budget Actual Budget Actual Budget Actual Budget Budget
307-50-39201 Transfer In $- $- $- $- $- $- $- $-
307-50-39205 Transfer Out $- $- $- $- $- $- $- $-
Total Transfers Other Revenues $- $- $- $- $- $- $- $-


DS_307 Revenues 44

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
307-47200-315 Miscellaneous $500 $419 $500 $419 $500 $417 $500 $500
307-47200-611 Bond Interest $58,485 $58,485 $49,009 $58,485 $38,145 $38,145 $26,638 $14,513


Notes: GO Improvement Refunding Bonds of 1995D.
formerly - General Obligation Refunding Improvement Bonds, Series 1987-B.


GENERAL OBLIGATION IMPROVEMENT REFUNDING , SERIES 1995D
FUND 307

Expenses Revenues
(3-1)
Total Total Previous Revised Long Term Fund
Year Required Revenues Specials Levy Levy Invest Interest Balance***
$31,095
2002 $273,145 $264,407 $29,665 $160,000 $150,000 $83,000 $1,741 $(6,997)
2003 $256,638 $251,108 $24,500 $165,000 $137,000 $90,000 $(392) $(12,527)
2004 $264,513 $275,799 $21,500 $170,000 $155,000 $100,000 $(701) $(1,241)
2005 $159,069 $164,000 $8,000 $30,000 $100,000 $50,000 $6,000 $3,690

Totals $953,365 $955,313 $83,665 $525,000 $542,000 $323,000 $6,648
Differece $17,000

Notes: Original 1984 Improvements - $2,075M issuance for refunding.
Revised levy - remedial action taken.
U.S. Govt. Zeroes reflects the maturity value of a $200,000 investment on 12-22-94.
Investment rates achieved are for 2000 @ 7.35%, 2001 @ 7.35% & 2002 @ 7.35%,
and 2003 @ 7.37%.
Interest includes investments that mature 12/01/04 at 7.85%, and 12/01/05 at 7.90%,
semiannual interest is paid out 6/1 & 12/1 of each year until maturity.
***Beginning fund balance is the audited balance for 12-31-01.

DS_307X 46

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
308-05-31010 Property Taxes $20,388 $20,220 $21,143 $21,425 $30,000 $25,248 $70,000 $-
Total Taxes and Franchises $20,388 $20,220 $21,143 $21,425 $30,000 $25,248 $70,000 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
308-15-33402 Tax Credits $9,612 $9,612 $8,857 $8,857 $- $4,627 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
308-45-36210 Interest Earnings $6,898 $20,290 $6,141 $15,629 $128 $14,976 $- $-
Total Other Revenues $6,898 $20,290 $6,141 $15,629 $128 $14,976 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
308-50-39201 Transfer In $- $- $- $- $- $- $- $-
308-50-39205 Transfer Out $- $- $- $- $- $- $- $(40,000)
Total Transfers Other Revenues $- $- $- $- $- $- $- $(40,000)

TOTAL DEBT SERVICE FUND 308 $51,466 $64,122 $50,709 $59,792 $39,728 $59,059 $79,600 $(26,284)

DS_308 Revenues 47

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
308-47200-315 Miscellaneous $500 $- $500 $- $500 $- $500 $500
308-47200-611 Bond Interest $44,963 $44,963 $42,740 $44,963 $40,328 $40,328 $37,853 $35,200


Notes: G.O. Crossover Refunding Bonds of 1995A
formerly - General Obligation Improvement Bonds of 1991.


GENERAL OBLIGATION CROSSOVER REFUNDING, SERIES 1995A
FUND 308

Expenses Revenues
(4-1)
$(63,607)
2002 $90,328 $39,728 $9,600 $55,000 $30,000 $- $128 $(114,207)
2003 $87,853 $76,894 $9,600 $55,000 $70,000 $- $(2,706) $(125,166)
2004 $90,200 $124,281 $9,600 $55,000 $60,000 $58,000 $(3,319) $(91,085)
2005 $87,354 $131,189 $9,600 $55,000 $60,000 $63,000 $(1,411) $(47,250)
2006 $94,155 $137,644 $9,600 $55,000 $60,000 $67,000 $1,044 $(3,761)
2007 $95,475 $182,079 $9,600 $55,000 $60,000 $109,000 $3,479 $82,844
2008 $91,590 $77,929 $9,600 $55,000 $60,000 $- $8,329 $69,183
2009 $92,493 $127,164 $9,600 $55,000 $60,000 $50,000 $7,564 $103,854
2010 $93,035 $75,416 $9,600 $55,000 $60,000 $- $5,816 $86,235
2011 $93,208 $74,429 $9,600 $55,000 $60,000 $- $4,829 $67,456
2012 $97,850 $30,778 $- $- $27,000 $- $3,778 $384

Totals $1,013,541 $1,077,532 $96,000 $550,000 $607,000 $347,000 $27,532
Difference $57,000

Notes: 1991 Improvements include 7th & Galbraith Streets, $1,040,000 issued on 4-1-91.
Revised Levy revises the recently proposed revision. The newest revision takes into
account long term investments.
U.S. Govt. Zeroes reflects the maturity value of a $90,000 investment on 12-22-94.
Investment rates achieved are for 2004 @ 7.39%, 2005 @ 7.40% & 2006 @ 7.42%.
Investment maturing in 2007 is US Treasury strip at 6%.
Investment maturing in 2009-GO Taxable Tax Increment @ 7.38% annual int. payment-> $3,690
***Beginning fund balance is the audited balance from 12-31-01.

DS_308X 49

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
309-05-31010 Property Taxes $30,582 $30,331 $28,191 $28,640 $30,000 $25,502 $30,000 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
309-15-33402 Homestead Credit Aid $14,418 $14,418 $11,809 $11,809 $- $4,627 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
309-45-36210 Interest Earnings $12,036 $16,216 $16,450 $15,163 $11,585 $10,192 $8,701 $-
Total Other Revenues $12,036 $16,216 $16,450 $15,163 $11,585 $10,192 $8,701 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
309-50-39201 Transfer In $- $- $- $- $- $- $- $-
309-50-39205 Transfer Out $- $- $- $- $- $- $- $-


DS_309 Revenues 50

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
309-47200-315 Miscellaneous $500 $218 $500 $218 $500 $437 $500 $500
309-47200-611 Bond Interest $64,798 $64,798 $62,203 $64,798 $59,368 $59,368 $56,303 $52,863


Notes: General Obligation Improvement Bonds of 1992.


GENERAL OBLIGATION IMPROVEMENT 1992
FUND 309

Expenses Revenues
(3-1)
$206,875
2002 $104,368 $52,864 $11,279 $85,000 $30,000 $- $11,585 $155,371
2003 $106,303 $49,980 $11,279 $88,000 $30,000 $- $8,701 $99,049
2004 $107,863 $121,826 $11,279 $85,300 $30,000 $75,000 $5,547 $113,012
2005 $104,205 $92,608 $11,279 $87,800 $75,000 $- $6,329 $101,415
2006 $94,618 $91,959 $11,279 $90,000 $75,000 $- $5,679 $98,756
2007 $96,695 $91,810 $11,279 $91,900 $75,000 $- $5,530 $93,871
2008 $108,268 $92,536 $11,279 $93,300 $76,000 $- $5,257 $78,140
2009 $104,428 $92,655 $11,279 $94,400 $77,000 $- $4,376 $66,368
2010 $100,508 $92,996 $11,279 $95,100 $78,000 $- $3,717 $58,856
2011 $106,278 $93,575 $11,279 $90,200 $79,000 $- $3,296 $46,154
2012 $101,755 $93,864 $11,279 $90,600 $80,000 $- $2,585 $38,263
2013 $97,188 $83,143 $- $85,300 $81,000 $- $2,143 $24,218
2014 $97,446 $83,356 $- $82,000 $- $1,356 $10,128

Totals $1,329,920 $1,133,174 $124,074 $1,076,900 $868,000 $75,000 $66,100

Notes: 1992 Improvements include 5th & Galbraith Streets, $1,160,000 issued on 3-1-92.
Previous levy - for 1997 buget.
Investment with 2004 maturity is US Treasury Strips @ 5.82%.

DS_309X 52

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
310-05-31010 Property Taxes $15,631 $15,491 $12,686 $12,919 $15,000 $12,744 $15,000 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
310-15-33402 Tax Credits $7,369 $7,369 $5,314 $5,314 $- $2,314 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
310-45-36204 Contribution/Darling Int'l $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $-
Total Other Revenues $9,295 $11,234 $11,258 $11,274 $10,444 $9,072 $9,691 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
310-50-39201 Transfer In $- $- $- $- $- $- $- $-
310-50-39205 Transfer Out $- $- $- $- $- $- $- $-


DS_310 Revenues 53

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
310-47200-315 Miscellaneous $500 $- $500 $- $- $- $500 $500
310-47200-611 Bond Interest $23,145 $24,078 $21,870 $24,078 $21,503 $21,503 $19,245 $18,828




FUND 310

Expenses Revenues
(12-1)
Total Total Darling Previous Revised U.S. Govt. Fund
Year Required Revenues Specials Contrib. Levy Levy Zeroes Interest Balance***
$97,206
2002 $45,570 $32,126 $6,682 $5,000 $25,800 $15,000 $- $5,444 $83,762
2003 $44,245 $31,373 $6,682 $5,000 $26,300 $15,000 $- $4,691 $70,890
2004 $42,895 $28,652 $6,682 $26,800 $18,000 $- $3,970 $56,647
2005 $41,520 $27,855 $6,682 $27,300 $18,000 $- $3,172 $42,982
2006 $40,120 $36,889 $6,682 $27,800 $27,800 $- $2,407 $39,751
2007 $38,695 $37,208 $6,682 $28,300 $28,300 $- $2,226 $38,264
2008 $37,245 $36,825 $6,682 $28,000 $28,000 $- $2,143 $37,844
2009 $35,770 $38,102 $6,682 $29,300 $29,300 $- $2,119 $40,176
2010 $39,270 $38,732 $6,682 $29,800 $29,800 $- $2,250 $39,638
2011 $37,440 $37,402 $6,682 $28,500 $28,500 $- $2,220 $39,600
2012 $35,595 $38,900 $6,682 $30,000 $30,000 $- $2,218 $42,905
2013 $33,735 $39,085 $6,682 $30,000 $30,000 $- $2,403 $48,255
2014 $31,875 $39,385 $6,682 $30,000 $30,000 $2,702 $55,765

Totals $503,975 $462,534 $86,870 $10,000 $367,900 $327,700 $- $35,261

Notes: 1994 Improvements include 21st Street, Giant Drive, and East Hwy 169 stormsewer/$515,000.
Previous levy - for 1997 buget.

DS_310X 55

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
311-05-31010 Property Taxes $20,388 $20,216 $21,143 $21,405 $30,000 $25,347 $30,000 $50,000

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
311-15-33402 Tax Credits $9,612 $9,612 $8,857 $8,857 $- $4,627 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
311-45-36210 Interest Earnings $532 $5,480 $6,152 $6,488 $4,765 $3,498 $2,975 $-
Total Other Revenues $532 $5,480 $6,152 $6,488 $4,765 $3,498 $2,975 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
311-50-39201 Transfer In $8,764 $8,493 $8,514 $- $8,514 $13,379 $4,911 $5,016
311-50-39205 Transfer Out $- $- $- $- $- $- $- $-
Total Transfers Other Revenues $8,764 $8,493 $8,514 $- $8,514 $13,379 $4,911 $5,016


DS_311 Revenues 56

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
311-47200-315 Miscellaneous $500 $419 $500 $419 $500 $417 $500 $500
311-47200-611 Bond Interest $46,810 $46,810 $44,050 $46,810 $41,200 $41,200 $38,015 $34,765




FUND 311

Expenses Revenues
(12-1)
Total Total Tax Previous Revised Fund
Year Required Revenues Increment Specials Levy Levy Other Interest Balance***
$85,098
2002 $106,200 $74,229 $5,000 $34,463 $30,000 $30,000 $- $4,765 $53,127
2003 $103,015 $71,350 $4,911 $33,463 $30,000 $30,000 $- $2,975 $21,461
2004 $99,765 $78,576 $4,911 $32,463 $30,000 $40,000 $- $1,202 $273
2005 $96,450 $97,547 $3,568 $31,463 $30,000 $62,500 $- $15 $1,370
2006 $98,070 $99,108 $3,568 $30,463 $25,000 $65,000 $- $77 $2,408
2007 $94,325 $94,598 $29,463 $25,000 $65,000 $- $135 $2,681
2008 $90,475 $93,613 $28,463 $25,000 $65,000 $- $150 $5,819
2009 $86,555 $92,789 $27,463 $20,000 $65,000 $- $326 $12,053
2010 $82,530 $92,138 $26,463 $20,000 $65,000 $- $675 $21,662
2011 $78,400 $91,282 $25,069 $20,000 $65,000 $- $1,213 $34,544
2012 $74,200 $40,003 $25,069 $13,000 $- $1,934 $347

Totals $1,009,985 $925,234 $21,959 $324,307 $255,000 $565,500 $- $13,468
Difference $310,500

Notes: 1995 Improvements include North Main Street and Buccaneer Drive (w/water & sanitary sewer extensions)/$1,010,000.
Revised levy - remedial action taken

DS_311X 58

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-05-31010 Property Taxes $16,990 $16,844 $17,619 $17,843 $40,000 $33,818 $40,000 $55,600

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-15-33402 Homestead Credit Aid $8,010 $8,010 $7,381 $7,381 $- $6,170 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-45-36210 Interest Earnings $7,825 $4,453 $1,373 $1,947 $840 $1,097 $- $-
312-45-39300 Bond Proceeds $- $- $- $- $- $- $- $-
Total Other Revenues $7,825 $4,453 $1,373 $1,947 $840 $1,097 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-50-39201 Transfer In $- $- $- $- $- $- $- $-
312-50-39205 Transfer Out $- $- $- $- $- $- $- $-


DS_312 Revenues 59

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-47200-315 Miscellaneous $500 $- $500 $- $- $- $- $-
312-47200-611 Bond Interest $38,673 $38,673 $37,423 $38,673 $36,135 $36,135 $34,545 $32,925




GENERAL OBLIGATION IMPROVEMENT BONDS OF 1997
FUND 312

Expenses Revenues
(12-1)
Total Total Previous Revised Fund
Year Required Revenues Specials Levy Levy Other Interest Balance***
$14,994
2002 $66,135 $56,840 $16,000 $43,155 $40,000 $840 $5,699
2003 $64,545 $55,319 $15,000 $43,655 $40,000 $319 $(3,527)
2004 $67,925 $64,957 $15,000 $44,155 $50,155 $(198) $(6,495)
2005 $66,000 $64,791 $15,000 $44,655 $50,155 $(364) $(7,703)
2006 $64,040 $64,724 $15,000 $45,155 $50,155 $(431) $(7,020)
2007 $62,045 $64,762 $15,000 $45,655 $50,155 $(393) $(4,303)
2008 $65,015 $64,914 $15,000 $46,155 $50,155 $(241) $(4,404)
2009 $62,655 $64,908 $15,000 $46,655 $50,155 $(247) $(2,151)
2010 $65,255 $65,035 $15,000 $47,155 $50,155 $(120) $(2,371)
2011 $62,533 $65,022 $15,000 $47,655 $50,155 $(133) $119
2012 $59,788 $65,162 $15,000 $48,155 $50,155 $7 $5,493
2013 $57,043 $65,463 $15,000 $48,655 $50,155 $308 $13,913
2014 $59,275 $65,934 $15,000 $49,155 $50,155 $779 $20,572
2015 $56,200 $66,307 $15,000 $49,655 $50,155 $1,152 $30,679
2016 $53,100 $22,718 $1,000 $50,155 $20,000 $1,718 $297

Totals $931,553 $916,856 $212,000 $699,825 $681,860 $20,000 $2,996

Notes: 1997 Improvements - Fairview Subdivision and Fairgrounds Road Right Turn Lane.
Total Revenues is the sum of the Specials, Levy, & Interest columns.
Other - assume two final assessments paid at end of bond per development agreement.
Interest is calculated on the prior years fund balance @
***Beginning fund balance is the audited balance from 12-31-01. 5.60%

DS_312X 61

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-05-31010 Property Taxes $- $20,968 $- $42,244 $20,000 $-
Total Taxes and Franchises $- $20,968 $- $42,244 $20,000 $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-10-36099 Fund Total Revenue $- $69,910 $- $67,860 $39,028 $19,872
Total Special Assessments $- $69,910 $- $67,860 $39,028 $19,872

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-15-33402 Homestead Credit Aid $- $8,857 $- $7,712 $- $-
Total Governmental Revenues $- $8,857 $- $7,712 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-45-36210 Interest Earnings $- $1,281 $- $6,647 $- $-
312-45-39300 Bond Proceeds $- $30,909 $- $- $-
Total Other Revenues $- $32,190 $- $6,647 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-50-39201 Transfer In $- $- $- $- $- $-
312-50-39205 Transfer Out $- $- $- $- $- $-
Total Transfers Other Revenues $- $- $- $- $- $-

TOTAL DEBT SERVICE FUND 312 $- $131,925 $- $124,464 $59,028 $19,872

DS_313 Revenues 62

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
312-47200-315 Miscellaneous $- $- $- $- $- $-
312-47200-601 Principal Payments $- $- $- $- $- $-
312-47200-611 Bond Interest $- $- $- $62,654 $75,185 $75,185
Total Debt Service $- $- $- $62,654 $75,185 $75,185

TOTAL DEBT SERVICE FUND 312 $- $- $- $62,654 $75,185 $75,185



GENERAL OBLIGATION IMPROVEMENT BONDS OF 1997
FUND 312

Expenses Revenues
(12-1)
Total Total Tax Fund
Year Required Revenues Specials Levy Other Interest Balance***
$69,910
2002 $62,654 $76,915 $23,000 $50,000 $3,915 $84,171
2003 $75,185 $57,714 $23,000 $30,000 $4,714 $66,699
2004 $75,185 $76,735 $23,000 $50,000 $3,735 $68,250
2005 $75,185 $140,766 $23,000 $113,944 $3,822 $133,830
2006 $139,145 $144,439 $23,000 $113,944 $7,495 $139,124
2007 $141,880 $144,735 $23,000 $113,944 $7,791 $141,979
2008 $144,268 $144,895 $23,000 $113,944 $7,951 $142,606
2009 $141,418 $144,930 $23,000 $113,944 $7,986 $146,119
2010 $138,455 $145,127 $23,000 $113,944 $8,183 $152,790
2011 $145,213 $145,500 $23,000 $113,944 $8,556 $153,078
2012 $146,580 $145,516 $23,000 $113,944 $8,572 $152,014
2013 $142,755 $145,457 $23,000 $113,944 $8,513 $154,716
2014 $148,595 $145,608 $23,000 $113,944 $8,664 $151,729
2015 $144,095 $145,441 $23,000 $113,944 $8,497 $153,075
2016 $139,495 $145,516 $23,000 $113,944 $8,572 $159,096
2017 $144,585 $145,853 $23,000 $113,944 $8,909 $160,365
2018 $144,125 $145,924 $23,000 $113,944 $8,980 $162,164
2019 $143,250 $146,025 $23,000 $113,944 $9,081 $164,940
2020 $142,125 $146,181 $23,000 $113,944 $9,237 $168,995
2021 $145,625 $146,408 $23,000 $113,944 $9,464 $169,778
2022 $148,625 $- $21,153

Totals $2,728,442 $2,679,685 $460,000 $2,067,048 $152,637
Difference

Notes: Special assessments most likely will need a downward revision due to an appeal.

5.60%

DS_313X 64

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
314-05-31010 Property Taxes $- $-
Total Taxes and Franchises $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
314-10-36099 Fund Total Revenue $- $-
Total Special Assessments $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
314-15-33402 Homestead Credit Aid $- $-
Total Governmental Revenues $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
314-45-36210 Interest Earnings $19 $- $-
314-45-39332 Seneca Foods Payment $15,556 $15,556 $15,556
Total Other Revenues $15,575 $15,556 $15,556

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
314-50-39201 Transfer In $6,225 $- $-
314-50-39205 Transfer Out $- $- $-
Total Transfers Other Revenues $6,225 $- $-

TOTAL DEBT SERVICE FUND 314 $21,800 $15,556 $15,556

Seneca Foods pays $7,777.88 semi-annually from 2001-2010.

DS_314 Revenues 65

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
314-47200-315 Miscellaneous $1,000 $1,000
314-47200-601 Principal Payments $5,000 $10,000 $10,000
314-47200-611 Bond Interest $7,845 $7,470 $6,710
Total Debt Service $12,845 $18,470 $17,710

TOTAL DEBT SERVICE FUND 314 $12,845 $18,470 $17,710

Notes: General Obligation Taxable Disposal System Bonds of 2000 (Seneca Foods).


CITY OF BLUE EARTH


Adopted
2004
Taxes and Franchises Budget
315-05-31010 Property Taxes $26,620
Total Taxes and Franchises $26,620

Other Revenues
315-45-36210 Interest Earnings $-
315-45-##### Charges other Townships (5) $26,368
Total Other Revenues $26,368

Adopted
2004
Transfers Other Revenues Budget
315-50-39201 Transfer In $-
315-50-39205 Transfer Out $-
Total Transfers Other Revenues $-

TOTAL DEBT SERVICE FUND 315 $52,988

DS_315 Revenues 65

CITY OF BLUE EARTH


Adopted
2004
Debt Service Budget
315-47200-315 Miscellaneous $500
315-47200-601 Principal Payments $-
315-47200-611 Bond Interest $2,873
Total Debt Service $3,373

TOTAL DEBT SERVICE FUND 315 $3,373

Notes: GO Equipment Certificates of 2004 - New Primary Pumper


City of Blue Earth
Special Assessment Cash Flow Analysis

Balance Interest
Fund Code as of 1999* Rate Start Term Method
305 21102 $2,012.75 7.75% 1994 15 0
21703 $43,563.58 7.75% 1987/1994 15 0
21201 $1,009.97 7.75% 1987 13 0
21202 $3,044.15 7.75% 1987 13 0
21203 $8,876.36 8.50% 1987 14 0
21303 $965.60 8.50% 1987 15 0
21304 $2,244.20 8.50% 1987 14 0
305 Totals $61,716.61

306 21103 $2,983.90 7.75% 1987 14 0
21204 $84,413.97 9.75% 1987 17 2
21301 $787.25 7.75% 1987 13 0
21302 $3,916.10 7.75% 1987 13 0
21305 $14,077.98 9.75% 1987 17 2
21306 $65,475.05 9.75% 1987 17 2
21307 $78,018.06 9.75% 1987 17 2
21308 $4,489.27 9.75% 1987 17 2
306 Totals $254,161.58

307 21309 $52,727.24 9.90% 1987 18 2/D-56
21310 $6,978.01 9.90% 1987 18 2/D-56
21311 $11,498.30 9.90% 1987 18 2/D-56
21312 $24,709.88 9.90% 1987 18 2/D-56
21313 $15,402.06 9.90% 1987 18 2/D-56
21314 $41,187.63 9.03% 1987 19 2
307 Totals $152,503.12

308 21315 $116,444.06 7.80% 1992 20 1/D-63

309 21316 $207,377.40 6.70% 1993 20 1/D-63

310 21317 $19,395.28 7.50% 1995 20 2/D-60
21318 $10,504.90 7.50% 1995 20 2/D-50
21319 $37,475.63 7.50% 1995 20 2/D-60
$67,375.81

311 21320 $82,082.01 7.00% 1996 15 0/D-34
21321 $63,970.35 6.642% 1998 15 2/M-29
21321 $97,206.23 6.642% 1999 14 2/M-41
21322 $18,562.69 6.642% 1999 14 2/M-41
21323 $61,782.16 6.642% 1998 15 2/M-29
21323 $85,892.54 6.642% 1999 14 2/M-41
$409,495.98

312 21324 $41,652.96 8.00% 1998 15 1/D-64
10 proj #1 $10,000.00 8.00% 2000 15 1/D-64
14 proj #2 $40,000.00 8.00% 2001 15 1/D-64
18 proj #3 $40,000.00 8.00% 2002 15 1/D-64
proj #4 $9,110.00 8.00% 2006 15 1/D-64
Ptotals $140,762.96

Totals $1,409,837.52

Notes: Method 0 is equal principal
Method 1 is equal payment with extra interest in first payment
Method 2 is equal payment with extra interest through term
Code 21703 to BEL&W
Code 21324 projections:
21324 amount includes all amortizations and third sold spec home
projection #1 - remaining 1998 spec house amortized on rolls, plus two new homes
projection #2 - four 2000 spec homes amortized on rolls
projection #3 - four 2001 spec homes amortized on rolls
projection #4 - Kriewall/Morgan deferral on rolls 2006

Total Principal 1999
Total Projected Interest
Total Projected Assessment Revenue

Voluntary Assessments (sidewalk/alley program)
224 21501-0 7.00% 2000 5 2
228 21501-0 7.00% 2000 2 & 20 2
228 21809-0 7.00% 2000 5 2
228 2000 projects 7.00% 2001 20 2
228 Totals

Involuntary Assessments (enforcement actions)
101 21614 8.00% 1 0

Analysis of Special Assm Rev 62

Debt Service Funds Summary

Total 306 307 308 309 310 311 312 313 379
2001 $463,000 $135,000 $155,000 $30,000 $40,000 $18,000 $30,000 $25,000 $30,000 $-
2002 $475,000 $130,000 $150,000 $30,000 $30,000 $15,000 $30,000 $40,000 $50,000 $-
2003 $486,000 $144,000 $137,000 $70,000 $30,000 $15,000 $30,000 $40,000 $20,000 $-
2004 $569,155 $144,000 $155,000 $60,000 $30,000 $18,000 $40,000 $50,155 $50,000 $22,000
2005 $546,853 $30,254 $100,000 $60,000 $75,000 $18,000 $62,500 $50,155 $113,944 $37,000
2006 $444,899 $- $- $60,000 $75,000 $27,800 $65,000 $50,155 $113,944 $53,000
2007 $441,399 $60,000 $75,000 $28,300 $65,000 $50,155 $113,944 $49,000
2008 $438,099 $60,000 $76,000 $28,000 $65,000 $50,155 $113,944 $45,000
2009 $395,399 $60,000 $77,000 $29,300 $65,000 $50,155 $113,944 $-
2010 $396,899 $60,000 $78,000 $29,800 $65,000 $50,155 $113,944
2011 $396,599 $60,000 $79,000 $28,500 $65,000 $50,155 $113,944
2012 $314,099 $27,000 $80,000 $30,000 $13,000 $50,155 $113,944
2013 $275,099 $- $81,000 $30,000 $- $50,155 $113,944
2014 $276,099 $82,000 $30,000 $50,155 $113,944
2015 $164,099 $- $- $50,155 $113,944
2016 $113,944 $- $113,944
2017 $113,944 $113,944
2018 $113,944 $113,944
2019 $113,944 $113,944
2020 $113,944 $113,944
2021 $113,944 $113,944

ds levy revised overview 67

Overview of Debt Service Levy
includes Funds 306, 307, 308, 309, 310, 311, 312 & 379.

Previous Revised
Year Levy Levy Difference

1998 $536,300 $483,000 ($53,300)
1999 $548,455 $463,000 ($85,455)
2000 $560,455 $463,000 ($97,455)
2001 $567,455 $463,000 ($104,455)
2002 $574,455 $475,000 ($99,455)
2003 $586,455 $516,000 ($70,455)
2004 $598,466 $569,155 ($29,311)
2005 $275,466 $549,975 $274,509
2006 $242,455 $448,021 $205,566
2007 $243,655 $444,521 $200,866
2008 $231,455 $441,221 $209,766
2009 $228,455 $398,521 $170,066
2010 $228,665 $400,021 $171,356
2011 $231,655 $399,721 $168,066
2012 $158,155 $277,221 $119,066
2013 $159,655 $278,221 $118,566
2014 $131,155 $279,221 $148,066
2015 $49,655 $167,221 $117,566
2016 $50,155 $117,066 $66,911
2017 $0 $117,066 $117,066
2018 $0 $117,066 $117,066
2019 $0 $117,066 $117,066
2020 $0 $117,066 $117,066
2021 $0 $117,066 $117,066
Totals $6,202,622 $7,633,106 $1,430,484

Overview DS Levy 63

CITY OF BLUE EARTH

SELF INSURANCE FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
230-45-34950 Refunds/Reimbursements $12,541 $2,546 $13,388 $- $14,433 $35,139 $15,634 $15,634 $27,476

230-50-39201 Transfer In $125,411 $119,657 $133,876 $131,777 $144,327 $144,327 $156,344 $156,344 $171,726
230-50-39205 Transfer Out $- $- $- $- $- $- $- $- $-

TOTAL SELF INSURANCE FUND $140,452 $131,909 $149,764 $142,965 $162,260 $187,320 $179,478 $179,478 $206,703

Summary Refunds/Reimbursements are anticipated dividends from the LMCIT.
Transfer In reflects the insurance/workers' comp charges to the appropriate operating funds.

SIF Revenues 91

SELF INSURANCE FUND

Other Revenues
230-45-34950 Refunds/Reimbursements
230-45-36210 Interest Earnings
Total Other Revenues

230-50-39201 Transfer In
230-50-39205 Transfer Out
Total Other Revenues

TOTAL SELF INSURANCE FUND

Summary Refunds/Reimbursements are anticipated dividends from the LMCIT.
Transfer In reflects the insurance/workers' comp charges to the appropriate operating funds.

SIF Revenues 91

CITY OF BLUE EARTH

SELF INSURANCE FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
230-41550-101 Salaries $14,560 $9,780 $17,455 $9,780 $23,800 $12,542 $24,514 $24,514 $24,514
230-41550-102 Employers Share PERA $754 $337 $1,110 $337 $2,712 $692 $- $- $1,375
230-41550-103 Emplyrs Share FICA/MEDICARE $1,114 $687 $1,535 $687 $1,695 $880 $- $- $1,902
230-41550-105 Cafeteria Benefits Plan $- $334 $- $334 $- $1,342 $- $- $11,412
230-41550-106 Employers Share ICMA-RC $1,200 $1,200 $1,339 $2,600 $1,388 $569 $- $- $1,557
230-41550-108 Unemployment Compensation $438 $- $- $500
230-41550-109 Workers' Compensation $- $- $- $- $- $- $- $- $-

Services and Charges
230-41550-312 Hired Services $3,000 $4,132 $3,000 $4,132 $3,000 $3,183 $3,000 $3,000 $3,000
230-41550-315 Miscellaneous $- $4,259 $- $4,259 $- $175 $- $- $-
230-41550-318 Insurance and Bonds $117,590 $90,124 $124,752 $90,124 $137,485 $149,728 $149,592 $149,592 $160,758
230-41550-332 Claims & Judgements $2,095 $(2,969) $2,260 $(2,969) $2,500 $27,356 $2,372 $2,372 $1,686

TOTAL SELF INSURANCE FUND $140,313 $107,885 $151,451 $109,285 $172,580 $196,905 $179,478 $179,478 $206,703

Notes: Claims & Judgements include deductibles, accrued liability, and unemployment compensation.

SIF Expenditures 92

Self Insurance Fund 230
Breakdown of Transfer In (sources)
Adjusted Adjusted
2004 2004 2003 2002 2002 2001 2000 1999
Fund/Department Amount Amount Amount Amount Amount Amount Amount Amount
General 101/Finance $17,804 $16,185 $18,577 $17,692 $16,850 $17,360 $18,033 $12,937
General 101/Pool $818 $776 $2,963 $2,822 $2,688 $2,477 $2,036 $1,526
General 101/Police $3,670 $3,478 $3,810 $3,629 $3,456 $3,513 $4,564 $5,127
General 101/PW-Maintenance $11,182 $10,599 $12,315 $11,729 $11,170 $11,471 $10,578 $11,826
General 101/Senior Center $1,180 $1,118 $1,284 $1,223 $1,165 $1,116 $1,643 $1,930
EDA 207 $214 $203 $194 $185 $176 $131 $125 $53
Fire 209 $15,094 $14,307 $16,944 $16,137 $15,369 $16,122 $15,018 $14,764
Airport 210 $27,185 $25,692 $22,290 $21,228 $20,218 $19,985 $16,880 $18,536
Library 211 $1,717 $1,627 $2,402 $2,288 $2,179 $2,254 $1,992 $2,354
RLF 225 $- $- $- $- $-
RLF 225 - Main Street Mini-Mall $- $- $- $- $- $2,982 $2,381 $2,857
RLF 225 - Nelson Industrial Building $3,634 $3,304 $3,140 $2,990 $2,848 $2,922 $1,540 $5,590
RLF 225 - Century Industrial Building $4,573 $4,157 $3,994 $3,804 $3,623 $3,618 $1,955
Wastewater Treatment Plant 602 $25,291 $22,992 $17,634 $16,794 $15,995 $14,347 $12,294 $12,868
Liquor 605 $3,429 $3,117 $3,335 $3,176 $3,025 $2,998 $2,883 $3,879
Fitness Center 610 $2,128 $1,934 $2,112 $2,011 $1,916 $- $2,147 $2,502
Bill Out (Cresent Apartments - HRA) $6,294 $5,722 $5,401 $5,144 $4,899 $4,704 $4,776 $53
Bill Out (EDA Contractor) $- $- $588 $560 $329 $560
Total Premium $124,212 $115,212 $116,983 $111,413 $115,212 $106,560 $98,845 $96,802

SIF REV Brkdwn 93

CITY OF BLUE EARTH

School Liaison Officer Revenues
Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
234-15-33423 City/School Contributions $26,101 $14,696 $35,793 $14,696 $14,696 $14,696
Total Governmental Revenues $26,101 $14,696 $35,793 $14,696 $14,696 $14,696

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
234-45-34950 Refunds/Reimbursements $14,696 $40,000 $14,696 $40,000 $40,000 $27,000
234-45-36210 Interest Earnings $- $444 $- $- $-
234-45-36300 Misc Revenue $8,044 $- $- $-
Total Other Revenues $14,696 $40,000 $23,184 $40,000 $40,000 $27,000

234-50-39201 Transfer In $- $- $- $- $-
234-50-39205 Transfer Out $- $- $- $- $-
Total Other Revenues $- $- $- $- $-

Total School Liaison Officer Fund $40,797 $54,696 $58,977 $54,696 $54,696 $41,696

School Liaison Officer 234 rev 96

CITY OF BLUE EARTH

School Liaison Officer Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
234-41550-101 Salaries $34,668 $40,006 $31,061 $31,061 $40,003
234-41550-102 Employers Share PERA $3,224 $3,721 $2,889 $2,889 $3,720
234-41550-103 Emplyrs Share FICA/MEDICARE $503 $14 $450 $450 $580
234-41550-105 Cafeteria Benefits Plan $5,459 $4,562 $5,420 $5,420 $8,699
234-41550-109 Workers' Compensation $1,111 $1,111 $1,244 $1,244 $1,987
Total Personnel Costs $44,964 $49,414 $41,064 $41,064 $54,989

Total School Liaison Officer Fund $44,964 $49,414 $41,064 $41,064 $54,989

Notes: Officer Supplies comes out of general fund/police department account.
The budgeted officer in this Fund is Officer Purvis.
Fund has approximately $16,000 of reserves (advance billings to cover last unfunded year).

School Liaison Officer 234 exp 97

EXHIBIT A

Joint Powers Agreement
Projected Costs/Required Contributions for the School Liaison Officer

Total Estimated Cost $200,000.00
COPS Grant $125,000.00
Total School District (4 year contribution) $48,000.00
Total Estimated Local (4 year contribution) $27,000.00

Total (4 year) Annual
Share Contribution Contribution
Blue Earth 60.06% $16,215.67 $4,053.92
Winnebago 21.57% $5,823.02 $1,455.75
Elmore 11.32% $3,055.13 $763.78
Frost 5.03% $1,357.83 $339.46
Delavan 2.03% $548.36 $137.09

Note: the percentage share is based upon school population.
The local share is due May 1st of 2001, 2002, 2003 & 2004.

JPA Shares 98

CITY OF BLUE EARTH

WASTEWATER TREATMENT PLANT FUND Revenues

Proposed
2000 2000 2001 2001 2002 2002 2003 2004
602-05-36400 Rent/Sewer $479,074 $507,665 $492,880 $485,739 $515,060 $492,776 $538,237 $724,000

Proposed
2000 2000 2001 2001 2002 2002 2003 2004
307-10-36099 Fund Total Revenue $3,094 $3,000
Total Special Assessments $- $- $- $- $- $3,094 $- $3,000

Proposed
2000 2000 2001 2001 2002 2002 2003 2004
602-15-33423 State Reimbursement $- $- $- $- $- $- $- $-
Total Governmental Revenues $- $- $- $- $- $- $- $-

Proposed
2000 2000 2001 2001 2002 2002 2003 2004
Charges for Services Budget Actual Budget Actual Budget Actual Budget Budget
602-25-34109 WWTP Services $3,000 $300 $3,000 $283 $3,000 $952 $3,000 $3,000
602-25-34117 Sanitary Sewer Connections $250 $1,375 $250 $625 $250 $125 $250 $250
602-25-36400 Rent/Royalties $- $- $- $- $- $- $- $-
Total Charges for Services $3,250 $1,675 $3,250 $908 $3,250 $1,077 $3,250 $3,250

Proposed
2000 2000 2001 2001 2002 2002 2003 2004
602-45-34950 Refunds/Reimbursements $- $- $- $- $- $- $- $-
602-45-36300 Miscellaneous Revenue $24,000 $3,287 $24,000 $15,973 $14,400 $37,875 $14,400 $25,000
602-45-36401 Land Rent $- $- $- $- $- $- $- $-
Total Other Revenues $52,000 $53,812 $57,600 $77,985 $48,000 $80,132 $48,000 $25,000

Proposed
2000 2000 2001 2001 2002 2002 2003 2004
Transfers Other Revenue Budget Actual Budget Actual Budget Actual Budget Budget
602-50-39201 Transfer In $- $- $- $- $- $- $- $-
602-50-39205 Transfer Out $- $- $- $- $- $(392,360) $- $-
Total Transfers Other Revenue $- $- $- $- $- $(392,360) $- $-

TOTAL WASTEWATER TREATMENT PLANT $534,324 $563,152 $553,730 $564,632 $566,310 $181,625 $589,487 $755,250

REV_WWTP 84

City of Blue Earth
Wastewater Rate Analysis
Actual Actual New Projected Projected Projected
Base Revenue Revenue Base Revenue Revenue Revenue 1998-2001 1998-2001
Category Unit 1997 Generated 1998 % Change Generated Unit 1999 % Change Generated 2000 % Change Generated 2001 % Change Generated % Change $ Change
Connections - Residential 1,435 $7.25 $125,142.25 $7.75 6.90% $134,144.75 1,448 $8.00 3.23% $138,981.82 $8.00 0.00% $138,982 $8.24 3.00% $143,151 6%
Connections - Residential (8+ units/1 charge) $- $- $-
Connections - Commercial 305 $7.25 $36,506.00 $8.25 13.79% $31,242.75 330 $10.00 21.21% $39,654.55 $10.00 0.00% $39,655 $10.30 3.00% $40,844 25%
Connections - Industrial $- $- $-

Usage (per 1,000) - Residential 6,226 $2.10 $156,324.00 $2.10 0.00% $154,824.60 6,223 $2.25 7.14% $168,030.82 $2.25 0.00% $168,031 $2.3175 3.00% $173,072 10%
Connections - Residential (8+ units/1 charge) $- $- $-
Usage (per 1,000) - Commercial 3,949 $2.35 $119,398.80 $2.60 10.64% $126,503.00 3,839 $2.75 5.77% $126,696.00 $2.75 0.00% $126,696 $2.8325 3.00% $130,497 9%
Usage (per 1,000) - Industrial $- $- $-

Flat Users (Seneca, Wells, Ahrends) $176.05 $2,112.60 $274.65 56.01% $3,295.80 $276.25 $3,315.00 $276.25 0.00% $3,315 $243.34 -12% $2,920 -11%
BEL&W Usage $4,727.20 $418.88 $5,026.60 $536.25 $6,435.00 $6,435 $6,435
Billing Adjustments $(618.47) $(5,355.15) $330.50 0 0
Service Charge for Billing $(4,386.10) $(4,393.69) ($4,038.80) $(4,039) $(4,039)

Total Revenue (Rates) $439,206.28 $445,288.66 $479,404.88 $479,074 $492,880
Treatment Agreement Revenue (CFP) $- $18,000.00 $18,000.00 $24,000 $24,000
Interest Earnings $72,489.00 $40,092.30 $28,000.00 $28,000 $33,600
Other Revenues $11,144.00 $5,043.73 $1,250.00 $3,250 $3,250
Total Revenue $522,839.28 $508,424.69 $526,654.88 $534,324 $553,730

Total Expenditures (includes existing debt service) $510,500.34 $441,480.85 $459,245.00 $482,239 $499,294
Plant Upgrade
Debt Service*
Increased Operations and Maintenance $43,000.00

(+/-) $12,338.94 $66,943.84 $67,409.88 $52,085 $11,436

Assumption Tables:
Flat Users
avg mo use
Seneca Foods 54 $158.50 $158.50 $163.26 3.00%
Wells Concrete 6 $26.50 $26.50 $27.30 3.00%
Ahrends Sale Yard 15 $51.25 $51.25 $52.79 3.00%
75

Cash Balance for interest calculation $600,000
Interest Rate 5.60%

Notes:
Impact Average Residential User 6.00 $158.45 $158.95 0.32% $170.00 6.95% $170.00 0.00% $175.10 2.91% 10.51% $16.65
monthly $13.20 $13.25 $14.17 $14.17 $14.59 $1.39

Impact Average Commercial User 11.62 $334.88 $370.74 10.71% $393.40 6.11% $393.40 0.00% $405.20 2.91% 21.00% $70.32
monthly $27.91 $30.89 $32.78 $32.78 $33.77 $5.86

*Debt Service Notes - projected at $190,000 annually (payments start February 2002, two years to adjust rates 02 & 03 to cover debt service - can also make adjustments at 7/00 and 01 for up to four more gradual adjustments).

Overall Anaylsis 79

CITY OF BLUE EARTH WASTEWATER HISTORICAL ANALYSIS
TOTAL MONTHLY
RESIDENTIAL H20 RESIDENTIAL RESIDENTIAL RESIDENTIAL BEL&W SEWER COMMERCIAL H20 COMMERCIAL COMMERCIAL COMMERCIAL BILLING FLAT SEWER SERVICE SEWER
MONTH (1,000 GALLONS) SEWER REVENUE # OF METERS METER REVENUE REVENUE (1,000 GALLONS) SEWER REVENUE # OF METERES METER REVENUE ADJUSTMENTS REVENUE CHARGE COLLECTION
1993 $1.69 $5.00 $1.88 $5.00
Jan-93 6,796 $11,485.24 1,409 $7,045.00 3,796 $7,136.48 289 $1,445.00 $0.00 $191.70 ($356.04) $26,947.38
Feb-93 5,540 $9,362.60 1,407 $7,035.00 3,560 $6,692.80 290 $1,450.00 ($10.00) $186.70 ($355.58) $24,371.52
Mar-93 5,351 $9,043.19 1,407 $7,035.00 3,435 $6,457.80 288 $1,440.00 ($10.00) $186.70 ($355.12) $23,797.57
Apr-93 6,374 $10,772.06 1,409 $7,045.00 3,801 $7,145.88 289 $1,445.00 $0.00 $186.70 ($355.81) $26,238.83
May-93 5,975 $10,097.75 1,429 $7,145.00 3,793 $7,130.84 291 $1,455.00 $0.00 $186.70 ($360.87) $25,654.42
Jun-93 5,850 $9,886.50 1,434 $7,170.00 3,663 $6,886.44 291 $1,455.00 ($113.40) $186.70 ($362.02) $25,109.22
Jul-93 6,763 $11,429.47 1,436 $7,180.00 3,730 $7,012.40 291 $1,455.00 ($157.28) $191.70 ($362.71) $26,748.58
Aug-93 5,939 $10,036.91 1,432 $7,160.00 3,801 $7,145.88 292 $1,460.00 ($283.93) $191.70 ($362.02) $25,348.54
Sep-93 7,097 $11,993.93 1,434 $7,170.00 3,960 $7,444.80 291 $1,455.00 ($1,046.11) $186.70 ($362.02) $26,842.30
Oct-93 6,192 $10,464.48 1,438 $7,190.00 3,662 $6,884.56 291 $1,455.00 $0.00 $191.70 ($363.17) $25,822.57
Nov-93 5,832 $9,856.08 1,434 $7,170.00 3,382 $6,358.16 290 $1,450.00 $0.00 $191.70 ($362.02) $24,663.92
Dec-93 6,279 $10,611.51 1,410 $7,050.00 3,453 $6,491.64 294 $1,470.00 ($10.00) $191.70 ($357.19) $25,447.66

TOTAL 93 73,988 $125,039.72 17,079 $85,395.00 44,036 $82,787.68 3,487 $17,435.00 ($1,630.72) $2,270.40 ($4,314.57) $306,992.51
AVERAGE 93 6,166 $10,419.98 1,423 $7,116.25 3,670 $6,898.97 291 $1,452.92 ($135.89) $189.20 ($359.55) $25,582.71

1994 $1.69 $5.00 $1.88 $5.00
Jan-94 6,311 $10,665.59 1,407 $7,035.00 3,380 $6,354.40 293 $1,465.00 $1.76 $191.70 ($356.50) $25,356.95
Feb-94 5,817 $9,830.73 1,406 $7,030.00 3,483 $6,548.04 293 $1,465.00 ($23.52) $191.70 ($356.27) $24,685.68
Mar-94 5,355 $9,049.95 1,405 $7,025.00 3,257 $6,123.16 293 $1,465.00 $0.00 $191.70 ($355.81) $23,499.00
Apr-94 6,480 $10,951.20 1,408 $7,040.00 3,764 $7,076.32 294 $1,470.00 $0.00 $191.70 ($356.96) $26,372.26
May-94 5,604 $9,470.76 1,431 $7,155.00 3,345 $6,288.60 295 $1,475.00 ($47.00) $191.70 ($362.48) $24,171.58
Jun-94 7,146 $12,076.74 1,439 $7,195.00 4,239 $7,969.32 296 $1,480.00 ($112.20) $191.70 ($365.01) $28,435.55
Jul-94 6,884 $11,633.96 1,439 $7,195.00 4,328 $8,136.64 295 $1,475.00 ($80.24) $191.70 ($364.78) $28,187.28
Aug-94 6,424 $10,856.56 1,434 $7,170.00 4,260 $8,008.80 295 $1,475.00 ($33.24) $191.70 ($363.86) $27,304.96
Sep-94 6,762 $11,427.78 1,440 $7,200.00 3,957 $7,439.16 294 $1,470.00 ($18.20) $191.70 ($365.01) $27,345.43
Oct-94 6,034 $10,197.46 1,435 $7,175.00 4,029 $7,574.52 296 $1,480.00 ($10.00) $191.70 ($364.32) $26,264.36
Nov-94 5,782 $9,771.58 1,425 $7,125.00 $204.92 3,792 $7,128.96 295 $1,475.00 $10.00 $191.70 ($361.79) $25,545.37
Dec-94 6,422 $10,853.18 1,421 $7,105.00 $161.46 3,738 $7,027.44 296 $1,480.00 $10.00 $191.70 ($361.10) $26,467.68

TOTAL 94 75,021 $126,785.49 17,090 $85,450.00 $366.38 45,572 $85,675.36 3,535 $17,675.00 ($302.64) $2,300.40 ($4,333.89) $313,636.10
AVERAGE 94 6,252 $10,565.46 1,424 $7,120.83 $183.19 3,798 $7,139.61 295 $1,472.92 ($25.22) $191.70 ($361.16) $26,136.34

1995 $1.86 $6.00 $2.07 $6.00
Jan-95 6,005 $11,169.30 1,414 $8,484.00 $175.95 3,960 $8,197.20 295 $1,770.00 ($183.25) $239.07 ($359.49) $29,492.78
Feb-95 6,071 $11,292.06 1,417 $8,502.00 $146.97 3,844 $7,957.08 293 $1,758.00 $0.00 $239.07 ($359.95) $29,535.23
Mar-95 5,526 $10,278.36 1,416 $8,496.00 $157.32 3,551 $6,936.57 293 $1,758.00 $0.00 $239.07 ($359.72) $27,505.60
Apr-95 6,111 $11,366.46 1,416 $8,496.00 $128.34 3,503 $7,251.21 296 $1,776.00 $0.00 $239.07 ($360.41) $28,896.67
May-95 5,866 $10,910.76 1,425 $8,550.00 $78.66 3,537 $7,321.59 299 $1,794.00 ($6.00) $239.07 ($362.71) $28,525.37
Jun-95 6,665 $12,396.90 1,435 $8,610.00 $47.61 3,907 $8,087.49 299 $1,794.00 ($152.97) $239.07 ($365.47) $30,656.63
Jul-95 6,930 $12,889.80 1,432 $8,592.00 $33.12 3,879 $8,029.53 300 $1,800.00 ($151.11) $239.07 ($364.55) $31,067.86
Aug-95 6,557 $12,196.02 1,431 $8,586.00 $47.61 4,396 $9,099.72 299 $1,794.00 ($146.97) $239.07 ($364.09) $31,451.36
Sep-95 7,406 $13,775.16 1,431 $8,586.00 $107.64 5,629 $11,652.03 302 $1,812.00 ($3,051.30) $239.07 ($364.78) $32,755.82
Oct-95 5,772 $10,735.92 1,444 $8,664.00 $144.90 3,807 $7,880.49 303 $1,818.00 ($54.00) $239.07 ($365.93) $29,062.45
Nov-95 5,844 $10,869.84 1,438 $8,628.00 $155.25 3,548 $7,344.36 300 $1,800.00 ($54.00) $239.07 ($363.86) $28,618.66
Dec-95 6,710 $12,480.60 1,424 $8,544.00 $194.58 3,881 $8,033.67 293 $1,758.00 $3,141.35 $239.07 ($361.10) $34,030.17

TOTAL 95 75,463 $140,361.18 17,123 $102,738.00 $1,417.95 47,442 $97,790.94 3,572 $21,432.00 ($658.25) $2,868.84 ($4,352.06) $361,598.60
AVERAGE 95 6,289 11,697 1,427 $8,561.50 $118.16 3,954 $8,149.25 298 $1,786.00 ($54.85) $239.07 ($362.67) $30,133.22

1996 $2.05 $7.00 $2.28 $7.00
Jan-96 6,388 $13,095.40 1,429 $10,003.00 $225.63 3,800 $8,664.00 300 $2,100.00 $756.42 $139.18 ($361.10) $34,622.53
Feb-96 5,941 $12,179.05 1,424 $9,968.00 $220.47 3,854 $8,787.12 301 $2,107.00 ($159.00) $139.18 ($360.87) $33,081.95
Mar-96 5,739 $11,764.95 1,430 $10,010.00 $235.32 3,924 $8,946.72 302 $2,114.00 $291.00 $139.18 ($361.10) $33,140.07
Apr-96 5,803 $11,896.15 1,433 $10,031.00 $203.40 3,782 $8,622.96 303 $2,121.00 $42.00 $139.18 ($363.40) $32,692.29
May-96 6,234 $12,779.70 1,439 $10,073.00 $109.92 4,180 $9,530.40 302 $2,114.00 $54.30 $139.18 ($364.55) $34,435.95
Jun-96 6,599 $13,527.95 1,454 $10,178.00 $84.84 4,410 $10,054.80 304 $2,128.00 ($108.48) $139.18 ($368.46) $35,635.83
Jul-96 6,556 $13,439.80 1,454 $10,178.00 $78.00 4,164 $9,493.92 304 $2,128.00 ($110.53) $139.18 ($368.46) $34,977.91
Aug-96 7,715 $15,815.75 1,455 $10,185.00 $71.16 5,159 $11,762.52 304 $2,128.00 ($99.08) $139.18 ($368.69) $39,635.84
Sep-96 6,524 $13,374.20 1,455 $10,185.00 $164.64 4,063 $9,263.64 304 $2,128.00 $42.00 $139.18 ($368.69) $34,927.97
Oct-96 6,233 $12,777.65 1,454 $10,178.00 $303.72 4,270 $9,735.60 304 $2,128.00 $35.00 $139.18 ($368.23) $34,928.92
Nov-96 6,357 $13,031.85 1,445 $10,115.00 $415.94 4,109 $9,368.52 304 $2,128.00 $0.00 $139.18 ($365.93) $34,832.56
Dec-96 5,773 $11,834.65 1,435 $10,045.00 $552.85 3,438 $7,838.64 305 $2,135.00 $3,523.58 $139.18 ($363.40) $35,705.50

TOTAL 96 75,862 $155,517.10 17,307 $121,149.00 $2,665.89 49,153 $112,068.84 3,637 $25,459.00 $4,267.21 $1,670.16 ($4,382.88) $418,617.32
AVERAGE 96 6,322 $12,959.76 1,442 $10,095.75 $222.16 4,096 $9,339.07 303 $2,121.58 $355.60 $139.18 ($365.24) $34,884.78

Page 93 Historical Analysis 1993_1999

1997 $2.10 $7.25 $2.35 $7.25
Jan-97 6,344 $13,322.40 1,431 $10,374.75 $482.35 4,001 $9,402.35 305 $2,211.25 ($207.75) $176.05 ($362.71) $35,398.69
Feb-97 6,143 $12,900.30 1,422 $10,309.50 $400.10 4,012 $9,428.20 306 $2,218.50 ($2,013.12) $176.05 ($362.71) $33,056.82
Mar-97 5,371 $11,279.10 1,424 $10,324.00 $522.30 3,688 $8,666.80 306 $2,218.50 $217.50 $176.05 ($362.25) $33,042.00
Apr-97 5,797 $12,173.70 1,426 $10,338.50 $402.45 4,108 $9,653.80 306 $2,218.50 $217.50 $176.05 ($363.17) $34,817.33
May-97 6,365 $13,366.50 1,441 $10,447.25 $343.70 4,364 $10,255.40 305 $2,211.25 $111.50 $176.05 ($366.39) $36,545.26
Jun-97 6,697 $14,063.70 1,449 $10,505.25 $226.20 4,277 $10,050.95 305 $2,211.25 $125.85 $176.05 ($368.23) $36,991.02
Jul-97 6,580 $13,818.00 1,448 $10,498.00 $252.25 4,479 $10,525.65 305 $2,211.25 $95.30 $176.05 ($368.00) $37,208.50
Aug-97 6,471 $13,589.10 1,451 $10,519.75 $306.30 4,724 $11,101.40 304 $2,204.00 $182.25 $176.05 ($368.23) $37,710.62
Sep-97 6,256 $13,137.60 1,449 $10,505.25 $393.25 4,707 $11,061.45 304 $2,204.00 $0.00 $176.05 ($367.77) $37,327.33
Oct-97 6,088 $12,784.80 1,449 $10,505.25 $428.50 4,456 $10,471.60 304 $2,204.00 $217.50 $176.05 ($367.77) $36,419.93
Nov-97 5,771 $12,119.10 1,440 $10,440.00 $564.80 3,885 $9,129.75 303 $2,196.75 $217.50 $176.05 ($365.47) $34,478.48
Dec-97 6,557 $13,769.70 1,431 $10,374.75 $405.00 4,107 $9,651.45 303 $2,196.75 $217.50 $176.05 ($363.40) $36,427.80

TOTAL 97 74,440 $156,324.00 17,261 $125,142.25 $4,727.20 50,808 $119,398.80 3,656 $26,506.00 ($618.47) $2,112.60 ($4,386.10) $429,423.78
AVERAGE 97 6,203 $13,027.00 1,438 $10,428.52 $393.93 4,234 $9,949.90 305 $2,208.83 ($51.54) $176.05 ($365.51) $35,785.32

1998 $2.10 $7.75 $2.60 $8.25
Jan-98 6,466 $13,578.60 1,431 $11,090.25 $423.00 3,874 $10,072.40 304 $2,508.00 $220.50 $274.65 ($363.63) $37,803.77
Feb-98 5,635 $11,833.50 1,432 $11,098.00 $438.60 3,760 $9,776.00 303 $2,499.75 $220.50 $274.65 ($363.63) $35,777.37
Mar-98 5,252 $11,029.20 1,433 $11,105.75 $519.20 3,378 $8,782.80 303 $2,499.75 $220.50 $274.65 ($363.86) $34,067.99
Apr-98 5,910 $12,411.00 1,436 $11,129.00 $313.80 3,623 $9,419.80 305 $2,516.25 $119.85 $274.65 ($365.01) $35,819.34
May-98 6,092 $12,793.20 1,445 $11,198.75 $280.00 3,831 $9,960.60 303 $2,499.75 $134.70 $274.65 ($366.62) $36,775.03
Jun-98 6,654 $13,973.40 1,449 $11,229.75 $209.80 4,034 $10,488.40 302 $2,491.50 $111.30 $274.65 ($367.31) $38,411.49
Jul-98 6,334 $13,301.40 1,451 $11,245.25 $235.80 4,041 $10,506.60 326 $2,689.50 ($130.90) $274.65 ($367.77) $37,754.53
Aug-98 6,727 $14,126.70 1,453 $11,260.75 $191.60 4,259 $11,073.40 326 $2,689.50 ($115.40) $274.65 ($368.69) $39,132.51
Sep-98 6,107 $12,824.70 1,453 $11,260.75 $495.80 6,262 $16,281.20 322 $2,656.50 ($5,830.05) $274.65 ($368.46) $37,595.09
Oct-98 6,325 $13,679.40 1,454 $11,268.50 $412.60 4,171 $10,844.60 333 $2,747.25 ($366.65) $274.65 ($369.15) $38,491.20
Nov-98 5,947 $12,488.70 1,439 $11,152.25 $724.60 3,886 $10,103.60 330 $2,722.50 $30.25 $274.65 ($365.47) $37,131.08
Dec-98 6,088 $12,784.80 1,433 $11,105.75 $781.80 3,536 $9,193.60 330 $2,722.50 $30.25 $274.65 ($364.09) $36,529.26

TOTAL 98 73,537 $154,824.60 17,309 $134,144.75 $5,026.60 48,655 $126,503.00 3,787 $31,242.75 ($5,355.15) $3,295.80 ($4,393.69) $445,288.66
AVERAGE 98 6,128 $12,902.05 1,442 $11,178.73 $418.88 4,055 $10,541.92 316 $2,603.56 ($446.26) $274.65 ($366.14) $37,107.39

1999 $2.25 $8.00 $2.75 $10.00
Jan-99 6,390 $14,377.50 1,436 $11,488.00 $650.50 3,350 $9,212.50 329 $3,290.00 $67.75 $276.25 ($364.32) $38,998.18
Feb-99 5,763 $12,966.75 1,433 $11,464.00 $821.00 3,302 $9,080.50 329 $3,290.00 $67.75 $276.25 ($363.63) $37,602.62
Mar-99 5,557 $12,503.25 1,431 $11,448.00 $686.25 3,508 $9,647.00 327 $3,270.00 $67.75 $276.25 ($363.17) $37,535.33
Apr-99 6,114 $13,756.50 1,436 $11,488.00 $548.75 3,947 $10,854.25 328 $3,280.00 $67.75 $276.25 ($364.32) $39,907.18
May-99 5,907 $13,290.75 1,444 $11,552.00 $348.00 3,658 $10,059.50 331 $3,310.00 $131.50 $276.25 ($367.54) $38,600.46
Jun-99 6,306 $14,188.50 1,457 $11,656.00 $199.50 3,858 $10,609.50 329 $3,290.00 ($17.50) $276.25 ($368.92) $39,833.33
Jul-99 6,469 $14,555.25 1,458 $11,664.00 $240.75 4,224 $11,616.00 331 $3,310.00 ($94.50) $276.25 ($369.38) $41,198.37
Aug-99 6,836 $15,381.00 1,459 $11,672.00 $249.00 4,396 $12,089.00 332 $3,320.00 ($45.00) $276.25 ($369.84) $42,572.41
Sep-99 6,670 $15,007.50 1,462 $11,696.00 $515.75 4,415 $12,141.25 333 $3,330.00 $59.75 $276.25 ($370.53) $42,655.97
Oct-99 6,220 $13,995.00 1,459 $11,672.00 $942.00 3,860 $10,615.00 333 $3,330.00 $52.00 $276.25 ($369.61) $40,512.64
Nov-99 6,225 $14,006.25 1,450 $11,600.00 $697.25 3,714 $10,213.50 333 $3,330.00 ($26.75) $276.25 ($367.54) $39,728.96
Dec-99 $276.25

Total 99 68,457 $154,028.25 15,925 $127,400.00 $5,898.75 42,232 $116,138.00 3,635 $36,350.00 $330.50 $3,315.00 ($4,038.80) $439,145.45
Average 99 6,223 $14,002.57 1,448 $11,581.82 $536.25 3,839 $10,558.00 330 $3,304.55 $30.05 $276.25 ($367.16) $39,922.31

OVERALL AVERAGE 6,226 $12,224.80 1,435 $9,440.49 $267.51 3,949 $8,939.53 305 $2,135.77 ($46.87) $212.30 ($363.92) $32,793.15

Page 94 Historical Analysis 1993_1999

CITY OF BLUE EARTH

WASTEWATER TREATMENT PLANT FUND Expenses

Proposed #1 Proposed #2
1999 1999 2000 2000 2001 2001 2002 2002 2003 2004 2004
Personnel Costs Budget Actual Budget Actual Budget Actual Budget Actual Budget Budget Budget
602-49480-101 Salaries $107,667 $109,449 $113,384 $115,342 $123,705 $115,342 $121,814 $123,442 $130,452 $120,704 $145,123
602-49480-102 Employers Share PERA $5,577 $5,670 $5,873 $5,981 $6,236 $5,981 $6,742 $6,786 $6,943 $6,675 $8,025
602-49480-103 Employers Share FICA/MEDICARE $8,236 $8,338 $8,674 $8,743 $9,209 $8,743 $23,556 $8,878 $9,605 $9,234 $11,102
602-49480-105 Cafeteria Benefits Plan $16,251 $16,089 $16,251 $15,041 $16,272 $15,041 $16,376 $15,776 $16,531 $19,076 $25,619
602-49480-109 Workers' Compensation $2,525 $2,525 $3,444 $3,444 $3,370 $3,444 $3,997 $3,997 $5,148 $6,370 $7,601
602-49480-111 Clothing Allowance $600 $52 $600 $201 $750 $201 $750 $230 $750 $500 $500
Total Personnel Costs $140,856 $142,124 $148,226 $148,752 $159,542 $148,752 $173,235 $159,109 $169,429 $162,558 $197,970

Proposed
1999 1999 2000 2000 2001 2001 2002 2002 2003 2004
Supplies Budget Actual Budget Actual Budget Actual Budget Actual Budget Budget
602-49480-201 Supplies $11,000 $10,374 $12,000 $9,594 $12,000 $9,594 $18,000 $26,272 $24,000 $24,000
602-49480-203 Postage/Publishing/Printing $300 $253 $300 $93 $300 $93 $400 $128 $400 $400
602-49480-204 Motor Fuel $1,500 $570 $1,500 $1,041 $1,500 $1,041 $2,000 $1,157 $2,000 $2,000
602-49480-207 Small Tools $650 $333 $650 $493 $650 $493 $650 $171 $650 $650
602-49480-215 Replacement $15,383 $- $15,845 $4,112 $16,320 $4,112 $16,810 $10,816 $17,314 $17,834
602-49480-224 Repair Parts $10,000 $8,675 $10,000 $2,646 $10,000 $2,646 $10,000 $9,133 $10,000 $10,000
Total Supplies $38,833 $20,204 $40,295 $17,979 $40,770 $17,979 $47,860 $47,677 $54,364 $54,884

Proposed
1999 1999 2000 2000 2001 2001 2002 2002 2003 2004
Services and Charges Budget Actual Budget Actual Budget Actual Budget Actual Budget Budget
602-49480-301 Communications $2,500 $1,931 $2,500 $1,763 $2,500 $1,763 $4,000 $4,744 $4,500 $4,500
602-49480-304 Maintenance & Repair $10,000 $10,108 $10,000 $1,957 $10,000 $1,957 $10,000 $17,702 $11,500 $11,000
602-49480-305 Travel/Mtgs/Mmbrshps/Schools $1,500 $92 $1,500 $1,237 $1,500 $1,237 $15,000 $1,006 $1,500 $1,500
602-49480-310 Building Repairs $700 $- $700 $- $700 $- $700 $- $700 $700
602-49480-312 Hired Services $10,000 $12,032 $12,000 $14,214 $13,000 $14,214 $13,000 $9,589 $16,000 $10,000
602-49480-313 Equipment Rental $100 $1,132 $100 $- $100 $- $- $- $1,000 $2,000
602-49480-315 Miscellaneous $2,000 $2,674 $2,500 $7,584 $2,500 $7,584 $2,500 $5,582 $2,500 $5,500
602-49480-318 Insurance/Bonds $12,225 $12,868 $12,255 $12,255 $16,794 $12,255 $16,794 $16,728 $17,634 $25,291
602-49480-319 Utilities $65,000 $51,518 $70,000 $63,576 $70,000 $63,576 $85,000 $73,619 $85,000 $85,000
602-49480-326 Use Tax $- $- $- $- $- $- $- $- $- $-
602-49480-348 Sanitary Sewer Repairs (I&I) $20,000 $- $20,600 $- $25,000 $- $25,000 $58,970 $45,000 $- $35,000
Total Services and Charges $124,025 $92,354 $132,155 $102,586 $142,094 $102,586 $171,994 $187,938 $185,334 $145,491 $180,491

Proposed
1999 1999 2000 2000 2001 2001 2002 2002 2003 2004
Capital Outlay Budget Actual Budget Actual Budget Actual Budget Actual Budget Budget
602-49480-501 Capital Outlay $15,000 $- $- $- $- $- $20,000 $- $- $30,000
602-49480-525 Depreciation Expense $- $- $- $120,748 $- $- $- $- $- $-
Total Capital Outlay $15,000 $- $- $120,748 $- $- $20,000 $- $- $30,000

Proposed
1999 1999 2000 2000 2001 2001 2002 2002 2003 2004
Debt Service Budget Actual Budget Actual Budget Actual Budget Actual Budget Budget
602-49480-601 Principal Payments $75,000 $75,000 $100,000 $- $100,000 $100,000 $100,000 $- $110,000 $125,000
602-49480-611 Bond Interest $64,931 $64,653 $60,963 $60,579 $56,288 $60,579 $51,463 $- $46,263 $40,325 projected savings
602-49480-612 Interest Expense SDP Bonds $- $- $- $2,579 $- $2,579 $- $- $- $(80,213)
602-49480-613 Miscellaneous Bond Fees $600 $2,822 $600 $- $600 $- $600 $- $500 $500
PFA Loan Repayment $196,613 $- $196,467 $196,455

Total Debt Service $140,531 $142,476 $161,563 $63,158 $156,888 $163,158 $348,676 $349,688 $353,230 $282,067

TOTAL WASTEWATER TREATMENT PLANT $459,245 $397,158 $482,239 $453,223 $499,294 $432,475 $761,765 $744,413 $762,357 $675,000 $745,411

EXP_WWTP 85

L56: projected savings

Notes 85

CITY OF BLUE EARTH

WASTEWATER TREATMENT FACILITY FUND -- RESTRICTED CASH

2004 2004
602-10101 Capital Replacement $17,834 $0
Interest $0
Totals $17,834 $0

Summary Fund was established by requirement for recipients of federal wastewater grants.
Replacement costs are defined by federal regulations as expenditures for
obtaining and installing equipment, accessories or appurtenances necessary
during the useful life of the treatment works to maintain the capacity and
performance for which the works were designed and constructed.
The Minnesota Pollution Control Agency recommends maintaining and
increasing this fund. Recommend use of Consumer Price Index
(or estimate of 3%) as guide to allow for increases at the rate of inflation.
Interest Earnings calculated on a balance of $150,000
@ 0.00%

CASH_WW 86

CITY OF BLUE EARTH

LIQUOR FUND Revenues

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
605-45-34950 Refunds/Reimbursements $- $32 $- $11 $- $26 $- $- $-
605-45-35100 NSF Check Handling Fee $- $- $- $- $- $- $- $- $-
605-45-36210 Interest Earnings $1,500 $16,373 $1,500 $24,602 $1,500 $15,395 $1,500 $1,500 $-
Total Other Revenues $1,500 $16,406 $1,500 $24,613 $1,500 $15,421 $1,500 $1,500 $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
605-50-39201 Transfer In $- $- $- $- $- $5,000 $- $- $-
605-50-39205 Transfer Out $(5,000) $(5,000) $(5,000) $(185,147) $(5,000) $(28,645) $(5,000) $(5,000) $(17,500)
Total Transfers Other Revenue $(5,000) $(5,000) $(5,000) $(185,147) $(5,000) $(23,645) $(5,000) $(5,000) $(17,500)

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Other Revenue - Lottery Ticket Sales Budget Actual Budget Actual Budget Actual Budget Budget Budget
605-55-34951 Lottery Ticket Sales $20,000 $35,363 $25,000 $45,791 $25,000 $46,153 $45,791 $45,791 $46,153
605-55-34952 Lottery Ticket Refunds $(12,000) $(17,852) $(15,000) $(23,476) $(15,000) $(22,309) $(23,476) $(23,476) $(27,692)
605-55-34953 Lottery Ticket Payment/State $(6,880) $(14,201) $(8,500) $(19,427) $(8,500) $(20,654) $(19,427) $(19,427) $(15,692)
Total Other Revenue - Lottery Ticket Sales$1,120 $3,310 $1,500 $2,888 $1,500 $3,190 $2,888 $2,888 $2,769

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Revenue Sales Budget Actual Budget Actual Budget Actual Budget Budget Budget
605-60-37811 Liquor Sales $190,000 $226,271 $195,000 $232,521 $215,000 $243,591 $225,000 $225,000 $240,000
605-60-37812 Wine Sales $69,000 $79,012 $73,000 $78,450 $75,000 $80,758 $75,000 $75,000 $78,000
605-60-37813 Beer Sales $395,000 $487,649 $425,000 $519,045 $470,000 $548,528 $490,000 $490,000 $545,000
605-60-37815 Miscellaneous Taxable Sales $14,500 $17,757 $15,500 $17,710 $16,000 $16,215 $16,000 $16,000 $14,500
605-60-37816 Miscellaneous Non-Taxable Sales $3,600 $4,121 $4,000 $4,381 $4,000 $5,807 $4,500 $4,500 $6,000
605-60-37817 Deposit Sales $- $191 $- $241 $- $177 $- $- $-
605-60-37818 Cigarette Sales $4,500 $6,475 $5,000 $7,858 $6,000 $8,655 $7,000 $7,000 $8,500
Total Revenue Sales $676,600 $821,476 $717,500 $860,206 $786,000 $903,731 $817,500 $817,500 $892,000

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
Discounts/Cost of Goods Sold Budget Actual Budget Actual Budget Actual Budget Budget Budget
605-65-37830 Liquor Discount $(3,100) $(2,493) $(3,200) $(2,423) $(3,000) $(2,661) $(3,000) $(3,000) $(3,200)
605-65-37831 Wine Discount $(2,100) $(1,489) $(1,700) $(1,709) $(1,700) $(1,787) $(1,900) $(1,900) $(1,900)
605-65-37832 Beer Discount $(800) $(1,467) $(1,400) $(1,750) $(1,800) $(2,265) $(2,300) $(2,300) $(2,500)
605-65-37833 Miscellaneous Taxable Discount $(150) $(151) $(130) $(163) $(160) $(155) $(200) $(200) $(180)
605-65-37834 Misc. Non-Taxable Discount $(30) $(10) $(20) $(14) $(20) $(15) $(20) $(20) $(25)
605-65-37835 Deposits Discount $- $- $- $- $- $- $- $- $-
605-65-37836 Cigarette Discount $- $- $- $(0) $- $(0) $- $- $-
605-65-37840 Cost of Goods Liquor $(145,188) $(170,439) $(149,023) $(174,840) $(163,910) $(183,391) $(171,429) $(171,429) $(182,857)
605-65-37841 Cost of Goods Wine $(49,050) $(54,216) $(51,517) $(46,745) $(52,897) $(53,539) $(53,034) $(53,034) $(55,103)
605-65-37842 Cost of Goods Beer $(303,847) $(374,124) $(328,000) $(396,956) $(362,923) $(420,257) $(378,692) $(378,692) $(421,153)
605-65-37843 Cost of Goods Misc. Non-Tax $(2,769) $(1,464) $(3,092) $(1,848) $(3,092) $(2,625) $(3,477) $(3,477) $(4,635)
605-65-37844 Cost of Goods Misc. Taxable $(11,154) $(11,144) $(12,023) $(8,302) $(12,431) $(8,066) $(12,462) $(12,462) $(11,292)
605-65-37845 Cost of Goods Deposits $- $336 $- $1,026 $- $779 $- $- $(1)
605-65-37846 Cost of Goods Cigarette $(4,050) $(5,779) $(4,500) $(6,920) $(5,400) $(7,663) $(6,300) $(6,300) $(7,650)
Ttl Discounts/Cost of Goods Sold $(522,238) $(622,440) $(554,605) $(640,644) $(607,333) $(681,647) $(632,814) $(632,814) $(690,496)

TOTAL LIQUOR FUND $151,982 $213,752 $160,895 $61,916 $175,167 $217,051 $184,074 $184,074 $186,773
Lottery Ticket Sale Revenues not included in 1997-1999 Totals

REV_LIQ 87

CITY OF BLUE EARTH

LIQUOR FUND Expenses

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
605-49750-101 Salaries $73,781 $74,103 $80,006 $80,737 $84,822 $85,821 $88,572 $88,572 $86,608
605-49750-103 Employers Share FICA/MEDICARE $5,675 $5,438 $6,161 $5,948 $6,530 $6,193 $6,435 $6,435 $6,285
605-49750-109 Workers' Compensation $998 $998 $979 $979 $1,091 $1,091 $1,666 $1,666 $2,017
605-49750-113 Mileage Allowance $402 $389 $420 $414 $438 $438 $- $- $-

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
605-49750-201 Supplies $2,500 $2,441 $2,500 $2,273 $2,700 $2,290 $2,700 $2,700 $2,700
605-49750-221 Cleaning Supplies $250 $114 $400 $115 $400 $156 $400 $400 $400
605-49750-222 Freight $4,500 $4,291 $4,500 $4,567 $4,700 $5,109 $4,800 $4,800 $5,500
605-49750-223 Cash Over or Short $10 $0 $10 $(1) $10 $(0) $10 $10 $10
Total Supplies $7,820 $7,034 $7,970 $7,338 $8,210 $7,740 $8,310 $8,310 $9,010

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
605-49750-301 Communications $1,000 $796 $1,000 $821 $1,000 $1,214 $1,000 $1,000 $1,200
605-49750-304 Maintenance and Repair $1,500 $1,627 $2,500 $3,062 $2,500 $282 $3,000 $3,000 $3,000
605-49750-305 Travel/Mtgs/Mmbrshps/Schools $1,700 $1,625 $1,700 $774 $1,800 $1,372 $1,800 $1,800 $1,800
605-49750-310 Building Repairs $1,000 $667 $1,200 $1,319 $1,200 $2,333 $2,000 $2,000 $2,000
605-49750-312 Hired Services $1,700 $6,976 $1,700 $773 $1,700 $888 $1,700 $1,700 $1,700
605-49750-315 Miscellaneous $250 $32 $250 $27 $250 $229 $250 $250 $250 transfer SIF
605-49750-316 Maintenance Agreements $2,100 $1,957 $2,100 $1,987 $2,200 $63 $2,200 $2,200 $2,200
605-49750-318 Insurance/Bonds $3,695 $3,695 $2,998 $2,998 $3,170 $3,170 $3,335 $3,335 $3,429
605-49750-319 Utilities $9,500 $9,563 $9,500 $10,943 $11,000 $11,151 $12,000 $12,000 $12,000
605-49750-323 CCard/Chk Handling Fees $1,200 $1,416 $1,000 $1,810 $1,800 $2,458 $2,000 $2,000 $2,500
605-49750-324 Bad Checks $250 $183 $250 $686 $250 $768 $300 $300 $400
605-49750-326 Use Tax $- $- $- $- $- $- $- $- $-
605-49750-327 Auditing $1,300 $1,300 $1,500 $1,500 $1,750 $1,200 $1,750 $1,750 $1,750
605-49750-333 Advertising $800 $747 $900 $1,285 $1,000 $1,384 $1,200 $1,200 $1,400

Amended Adopted
2000 2000 2001 2001 2002 2002 2003 2003 2004
605-49750-501 Capital Outlay $5,000 $- $8,000 $- $8,000 $5,700 $8,000 $8,000 $8,000
605-49750-525 Depreciation Expense $4,700 $9,349 $4,700 $9,245 $4,700 $8,771 $4,700 $4,700 $8,700
Total Capital Outlay $9,700 $9,349 $12,700 $9,245 $12,700 $14,471 $12,700 $12,700 $16,700

TOTAL LIQUOR FUND $138,319 $141,959 $148,973 $147,435 $159,049 $156,643 $165,877 $165,877 $171,878

EXP_LIQ 88

K36: transfer SIF

Notes 88

CITY OF BLUE EARTH

LIQUOR FUND -- RESTRICTED CASH

2004 2004
605-10101 Transfer In (605.49750.525) $8,700
Interest $4,000
Totals $12,700 $0

Summary Fund was established by Council Resolution 86-38, effective January 1, 1987.
Initial transfer on 1/1/87 was $47,000, which represented 10 years depreciation.
The "depreciation" line item was funded each year thereafter, at the rate of $4,700.
This fund may only be used for maintenance and replacement items related
to the liquor facility.
Council Resolution 03-29, effective December 15, 2003 modified the depreciation policy
and profits as follows:
To fund depreciation in the liquor store fully (projected to be $8,700 in 2003)
or at a minimum of $5,000 in 2003, adjusted three percent annually thereafter;
That the city’s general guidelines for utilizing profits for the liquor store are as follows:
a. for community donations;
b. for grant matches;
c. for emergency building repairs or equipment replacement;
d. for year end audit transfers to offset operating fund shortfalls; and
e. for recreational and community betterment projects.

Fund Balance Assumption to calculate interest @ 2.0% ---> $200,000

CASH_LIQ 89

CITY OF BLUE EARTH

TAX INCREMENT FINANCING FUND 368 Revenues

Adopted
2004
368-05-31050 Tax Increment Receipts $869
Total Taxes and Franchises $869

Adopted
2003
Governmental Revenues Budget
368-15-33402 Homestead Credit Aid $-
Total Governmental Revenues $-

Adopted
2003
Other Revenues Budget
Total Other Revenues $-

Adopted
2003
368-50-39201 Transfer In $-
368-50-39205 Transfer Out $(869)
Total Transfers Other Revenues $(869)

TOTAL FUND 368 $-

Notes: Tax Increment District #5-9/Dollar Store (pay as you go TIF).

DS_368 PayGo 77

CITY OF BLUE EARTH


Adopted
2004
369-05-31050 Tax Increment Receipts $2,050
Total Taxes and Franchises $2,050

Adopted
2003
Governmental Revenues Budget
369-15-33402 Homestead Credit Aid $-
Total Governmental Revenues $-

Adopted
2003
Other Revenues Budget
Total Other Revenues $-

Adopted
2003
369-50-39201 Transfer In $-
369-50-39205 Transfer Out $(2,050)
Total Transfers Other Revenues $(2,050)

TOTAL FUND 369 $-

Notes: Tax Increment District #5-8/Medical Center (pay as you go TIF).

DS_369 PayGo 77

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
370-05-31050 Tax Increment Receipts $- $- $- $-
Total Taxes and Franchises $- $- $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
370-45-36210 Interest Earnings $764 $- $1,976 $- $-
370-45-39330 Lease Payments $- $- $94,079 $- $-
Total Other Revenues $764 $- $96,056 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
370-50-39201 Transfer In $- $- $123,882 $105,827
370-50-39205 Transfer Out $- $- $- $-
Total Transfers Other Revenues $- $- $123,882 $105,827

TOTAL FUND 370 $764 $- $96,056 $123,882 $105,827

Notes: Tax Increment District #5-7/NUVEX Expansion.

DS_370 Revenues 68

CITY OF BLUE EARTH

TAX INCREMENT FINANCING FUND 370 Expenses

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
370-47000-315 Miscellaneous $500 $1,150 $500 $500
370-47000-601 Principal Payments $- $- $45,000 $50,000
370-47000-611 Bond Interest $53,960 $- $52,835 $50,435
Total Debt Service $- $- $- $- $54,460 $1,150 $98,335 $100,935

TOTAL FUND 370 $- $- $- $- $54,460 $1,150 $98,335 $100,935

Notes: Tax Increment District #5-7/NUVEX Expansion.
$975,000 GO Taxable Tax Increment Bonds of 2000 dated 11/1/00.


CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
371-05-31050 Tax Increment Receipts $- $- $38,653 $- $30,000 $18,372 $18,438 $19,063
Total Taxes and Franchises $- $- $38,653 $- $30,000 $18,372 $18,438 $19,063

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
371-45-36210 Interest Earnings $2,607 $1,998 $- $(1,073) $- $(1,087) $- $-
371-45-39330 Lease Payments $- $5,990 $- $41,238 $- $- $- $-
Total Other Revenues $2,607 $7,988 $- $40,165 $- $(1,087) $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
371-50-39201 Transfer In $29,000 $29,000 $- $60,000 $30,000 $9,326 $30,000 $60,000
371-50-39205 Transfer Out $- $- $- $- $- $76,674 $- $-
Total Transfers Other Revenues $29,000 $29,000 $- $60,000 $30,000 $85,999 $30,000 $60,000

TOTAL FUND 371 $31,607 $36,988 $38,653 $100,165 $60,000 $103,284 $48,438 $79,063

Notes: Tax Increment District #5-6/Century Industrial Rental Building.

DS_371 Revenues 70

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
371-47000-315 Miscellaneous $500 $419 $500 $419 $500 $417 $500 $500
371-47000-601 Principal Payments $- $- $25,000 $- $35,000 $35,000 $45,000 $55,000
371-47000-611 Bond Interest $79,445 $79,445 $79,445 $79,445 $77,895 $77,895 $75,690 $72,810

TOTAL FUND 371 $79,945 $79,864 $104,945 $79,864 $113,395 $113,312 $121,190 $128,310

Notes: Tax Increment District #5-6/Century Industrial Rental Building.
$1,150,000 GO Taxable Tax Increment Bonds of 1999 dated 7/1/99.


CITY OF BLUE EARTH

Nuvex Special Revenue Revenues

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
222-05-31050 Tax Increment Receipts $- $- $25,000 $3,759
Total Taxes and Franchises $- $- $- $- $- $- $25,000 $3,759 85% of tax increment refunded
to Nuvex -
15% retained by city.
Adopted
2000 2000 2001 2001 2002 2002 2003 2004
222-45-36210 Interest Earnings $- $- $- $-
222-45-39330 Lease Payments $102,632 $- $102,632 $102,632
Total Other Revenues $- $- $- $- $102,632 $- $102,632 $102,632

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
222-50-39201 Transfer In $- $- $- $-
222-50-39205 Transfer Out $(102,632) $- $(123,882) $(105,827)
Total Transfers Other Revenues $- $- $- $- $(102,632) $- $(123,882) $(105,827)

TOTAL FUND 222 $- $- $- $- $- $- $3,750 $564

Notes: Nuvex lease payments receipts/tax increment receipts city retainage of 15%.
Transfer proper lease amounts to Tax Increment Fund 370 to cover P & I.
Interest earnings are an estimate and are retained by the city.

SR_221 Transfer 27

J9: 85% of tax increment refunded to Nuvex -
15% retained by city.

Notes 27

CITY OF BLUE EARTH

Seneca Foods Special Revenue Revenues

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
222-05-31050 Tax Increment Receipts $22,225 $22,371 $22,427 $22,427 $22,323 $72,376 $72,637 $72,721
Total Taxes and Franchises $22,225 $22,371 $22,427 $22,427 $22,323 $72,376 $72,637 $72,721 82% of tax increment
refunded to Seneca
Foods - 18% retained by
Adopted city.
2000 2000 2001 2001 2002 2002 2003 2004
222-45-36210 Interest Earnings $1,000 $31,960 $1,000 $- $1,000 $- $- $-
222-45-39330 Lease Payments $497,397 $497,397 $497,397 $497,397 $497,397 $- $497,397 $497,397
Total Other Revenues $498,397 $529,357 $498,397 $497,397 $498,397 $- $497,397 $497,397

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
222-50-39201 Transfer In $- $- $- $- $- $- $- $-
222-50-39205 Transfer Out $(440,190) $(440,190) $(551,958) $(558,700) $(558,200) $(553,333) $(556,959) $(557,028)
Total Transfers Other Revenues $(440,190) $(440,190) $(551,958) $(558,700) $(558,200) $(553,333) $(556,959) $(557,028)

TOTAL FUND 222 $80,432 $111,538 $(31,134) $(38,877) $(37,480) $(480,957) $13,075 $13,090

Notes: Seneca Foods lease payments receipts/tax increment receipts city retainage of 18%.
Transfer proper lease amounts to Tax Increment Fund 372 to cover P & I.
Interest earnings are an estimate and are retained by the city.
Note: 2002 actual expenditures of $59,348.26 under 222-45600-315

SR_222 Transfer 28

J9: 82% of tax increment refunded to Seneca Foods - 18% retained by city.

Notes 28

CITY OF BLUE EARTH

Seneca Foods Default Reserve Revenues

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
223-45-36210 Interest Earnings $28,750 $32,522 $28,750 $28,750 $28,000 $23,584 $28,000 $25,000

Adopted Adopted
2000 2000 2001 2001 2002 2002 2003 2004
223-50-39201 Transfer In $- $- $- $- $- $- $- $-
223-50-39205 Transfer Out $- $(42,593) $- $- $- $- $- $-
Total Transfers Other Revenues $- $(42,593) $- $- $- $- $- $-

TOTAL FUND 223 $28,750 $(10,071) $28,750 $28,750 $28,000 $23,584 $28,000 $25,000

Notes: Interest earnings projected at 5.00% of $500,000, to be retained by the city.

SR_223 Reserve 29

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
372-05-31050 Tax Increment Receipts $101,248 $- $102,170 $124,015 $102,170 $- $- $-
Total Taxes and Franchises $101,248 $- $102,170 $124,015 $102,170 $- $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
372-15-33402 Homestead Credit Aid $- $- $- $- $- $- $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
372-45-36210 Interest Earnings $100 $1,223 $100 $1,284 $500 $1,360 $- $-
372-45-39330 Lease Payments $- $497,397 $- $497,397 $- $-
Total Other Revenues $100 $1,223 $100 $498,680 $500 $498,756 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
372-50-39201 Transfer In $440,190 $440,190 $551,958 $522,113 $558,200 $- $556,959 $557,028
372-50-39205 Transfer Out $(101,248) $- $(102,170) $- $- $- $- $-
Total Transfers Other Revenues $338,942 $440,190 $449,788 $522,113 $558,200 $- $556,959 $557,028

TOTAL FUND 372 $440,290 $441,413 $552,058 $1,144,809 $660,870 $498,756 $556,959 $557,028

DS_372 Revenues 72

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
372-47000-315 Miscellaneous $500 $419 $500 $419 $500 $2,567 $500 $500
372-47000-611 Bond Interest $304,690 $300,168 $291,458 $300,168 $273,200 $263,653 $253,603 $232,833

TOTAL FUND 376 $440,190 $560,587 $551,958 $560,587 $558,700 $566,219 $554,103 $553,333

Notes: Tax Increment District #5-5/Seneca Foods.


CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
373-45-36210 Interest Earnings $- $- $- $(470) $- $1,347 $- $-
373-45-39330 Lease Payments $- $23,843 $- $43,912 $32,183 $61,788 $32,183 $64,000
Total Other Revenues $- $23,843 $- $43,443 $32,183 $63,135 $32,183 $64,000

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
373-50-39201 Transfer In $29,583 $5,662 $5,676 $- $5,676 $8,922 $3,274 $3,406
373-50-39205 Transfer Out $- $- $- $- $- $- $- $-
Total Transfers Other Revenues $29,583 $5,662 $5,676 $- $5,676 $8,922 $3,274 $3,406

TOTAL FUND 373 $51,395 $51,399 $27,624 $96,165 $57,859 $84,482 $47,927 $80,299

Notes: Tax Increment District #5-4/Nelson Industrial Building.
Transfer In includes 10% of Tax Increment Receipts from both Fund 374 & 375.
Revenues used to retire $400,000 General Obligation Tax Increment Bonds of 1996, Series A.

DS_373 Revenues 74

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
373-47000-315 Miscellaneous $500 $- $500 $- $500 $- $500 $500
373-47000-611 Bond Interest $25,895 $25,895 $24,195 $25,895 $22,110 $22,110 $20,010 $17,525

TOTAL FUND 373 $51,395 $50,895 $54,695 $50,895 $52,610 $52,110 $55,510 $53,025

Notes: Tax Increment District #5-4/Nelson Industrial Building.
$400,000 G.O. Tax Increment Bonds of 1996, Series A.


CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
374-45-36210 Interest Earnings $- $409 $- $1,329 $- $740 $- $-
Total Other Revenues $- $409 $- $1,329 $- $740 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
374-50-39201 Transfer In $- $- $- $- $- $- $- $-
374-50-39205 Transfer Out $(42,184) $(10,381) $(41,629) $- $(40,000) $(16,304) $(23,789) $(24,488)
Total Transfers Other Revenues $(42,184) $(10,381) $(41,629) $- $(40,000) $(16,304) $(23,789) $(24,488)

TOTAL FUND 374 $670 $31,553 $- $42,855 $- $8,139 $- $-

Notes: Tax Increment District #5-3/Custom Foods.
Transfer Out includes the following:
-- 15% of Tax Increment Receipt to Fund 311 for repayment of bonds/assessment relief for Buccaneer Drive.
-- Annual repayment to the Revolving Loan Fund for $172,000 loan to Custom Foods.
-- 10% of Tax Increment Receipt to Fund 373 to retire the Nelson Industrial Building bonds.

DS_374 Transfer 76

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted Adopted
2000 2000 2001 2001 2002 2001 2003 2003

Adopted Adopted
2000 2000 2001 2001 2002 2001 2003 2003
375-45-36210 Interest Earnings $- $- $- $324 $- $264 $- $-
Total Other Revenues $- $- $- $324 $- $264 $- $-

Adopted Adopted
2000 2000 2001 2001 2002 2001 2003 2003
375-50-39201 Transfer In $- $- $- $- $- $- $- $-
375-50-39205 Transfer Out $(15,517) $(3,773) $(15,130) $- $(15,000) $(5,997) $(8,953) $(8,953)
Total Transfers Other Revenues $(15,517) $(3,773) $(15,130) $- $(15,000) $(5,997) $(8,953) $(8,953)

TOTAL FUND 375 $58 $11,320 $- $15,389 $- $3,189 $- $-

Transfer Out includes the following:
-- 15% of Tax Increment Receipt to Fund 311 for repayment of bonds/assessment relief for Buccaner Drive.
-- Annual repayment to the Revolving Loan Fund for $80,000 loan to Custom Foods.
-- 10% of Tax Increment Receipt to Fund 373 to retire the Nelson Industrial Building bonds.

DS_375 Transfer 77

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
376-05-31050 Tax Increment Receipts $37,000 $30,957 $- $- $- $- $- $-
Total Taxes and Franchises $37,000 $30,957 $- $- $- $- $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
376-45-36210 Interest Earnings $- $3,808 $- $4,085 $- $5,044 $- $-
376-45-39300 Bond Proceeds/Refinancing $- $- $- $- $- $- $- $-
376-45-39330 Lease Payments $198,000 $172,175 $198,000 $204,000 $204,000 $204,000 $204,000 $204,000
376-45-39661 Contributed Capital for Refinancing $- $- $- $- $- $- $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
376-50-39201 Transfer In $- $- $- $- $- $- $- $-
376-50-39205 Transfer Out $(9,923) $(4,429) $- $- $- $- $- $-
Total Transfers Other Revenues $(9,923) $(4,429) $- $- $- $- $- $-

TOTAL FUND 376 $225,077 $202,511 $198,000 $208,085 $204,000 $209,044 $204,000 $204,000

DS_376 Revenues 78

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
376-47000-315 Miscellaneous $500 $2,052 $500 $2,052 $500 $2,003 $500 $500
376-47000-611 Bond Interest $101,668 $101,668 $97,103 $101,665 $91,828 $91,828 $85,943 $79,428

TOTAL FUND 376 $182,168 $183,720 $192,603 $183,717 $197,328 $198,831 $201,443 $204,928

Handled through separate checking account at First National Bank.
Interest earnings are an estimate.
Lease Payments @ $17,000/month, long term cash flow adjusts lease payments.
Refer to current Debt Service Management Study for schedule of G.O. Taxable Tax
Increment Bonds, Series 1990-A & G.O. Tax Increment Bonds, Series 1990-B.


CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
379-05-31010 Property Taxes $10,194 $10,107 $- $221 $- $194 $- $72,360

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
379-15-33402 Tax Credits $4,806 $4,806 $- $- $- $1,819 $- $-
Total Governmental Revenues $4,806 $4,806 $- $- $- $1,819 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
379-45-36210 Interest Earnings $4,537 $3,934 $5,740 $2,400 $3,893 $442 $- $-
Total Other Revenues $4,537 $3,934 $5,740 $2,400 $3,893 $442 $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
379-50-39201 Transfer In $8,800 $9,032 $- $8,994 $- $6,085 $- $9,598
379-50-39205 Transfer Out $- $- $- $- $- $- $- $-
Total Transfers Other Revenues $8,800 $9,032 $- $8,994 $- $6,085 $- $9,598

TOTAL FUND 379 $73,337 $71,605 $58,629 $54,732 $56,782 $35,123 $32,131 $108,096

DS_379 Revenues 80

CITY OF BLUE EARTH


Adopted
2000 2000 2001 2001 2002 2002 2003 2004
379-47000-315 Miscellaneous $500 $243 $500 $243 $500 $- $500 $500
379-47000-611 Bond Interest $27,020 $32,829 $24,564 $32,829 $21,910 $21,910 $19,188 $16,538

TOTAL FUND 379 $77,520 $83,072 $80,064 $83,072 $77,410 $76,910 $74,688 $67,038

Notes: Tax Increment District #2/Juba's.
G.O. Crossover Refunding Bonds of 1995, Series 1995C


TAX INCREMENT FINANCING/JUBA'S
FUND 379

Expenses Revenues
(2-1)
Total Total Tax Tax Current Revised Fund
Year Required Revenues Increments Increments Levy Levy Interest Balance***
$69,518
2002 $76,910 $58,403 $45,515 $8,995 $15,000 $3,893 $51,011
2003 $74,188 $34,988 $26,024 $6,107 $15,000 $2,857 $11,811
2004 $66,538 $54,792 $26,024 $6,107 $15,000 $22,000 $661 $65
2005 $68,819 $69,135 $26,024 $6,107 $15,000 $37,000 $4 $381
2006 $85,350 $85,152 $26,024 $6,107 $15,000 $53,000 $21 $183
2007 $81,263 $81,141 $26,024 $6,107 $15,000 $49,000 $10 $61
2008 $77,100 $77,134 $26,024 $6,107 $15,000 $45,000 $3 $96
2009 $32,136 $26,024 $6,107 $5 $32,232
2010 $33,936 $26,024 $6,107 $1,805 $66,168
2011 $29,729 $26,024 $3,705 $95,897
2012 $31,394 $26,024 $5,370 $127,292
2013 $33,152 $26,024 $7,128 $160,444
2014 $26,024 $26,024

Totals $530,168 $621,094 $331,779 $105,000 $206,000 $25,464
Difference $101,000

Notes: GENERAL OBLIGATION CROSSOVER REFUNDING, SERIES 1995C
***12/31/99 audited Fund Balance

DS_379X 82

CITY OF BLUE EARTH

TAX INCREMENT LOAN FUND 380 Revenues

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
380-45-36210 Interest Earnings $- $- $- $- $- $- $- $-
Total Other Revenues $- $- $- $- $- $- $- $-

Adopted
2000 2000 2001 2001 2002 2002 2003 2004
380-50-39201 Transfer In $- $- $- $- $- $- $- $-
380-50-39205 Transfer Out $(3,500) $- $(3,513) $- $(3,513) $(2,787) $(2,797) $(1,943)
Total Transfers Other Revenues $(3,500) $- $(3,513) $- $(3,513) $(2,787) $(2,797) $(1,943)

TOTAL TAX INCREMENT LOAN FUND 380 $- $3,506 $- $3,326 $- $0 $- $-

Notes: Nicollet Place: Repayment to the general fund, refer to amortization schedule.
The original loan was for $41,750 on 8/22/90.
The transfer is not included as revenue for the General Fund, as it is a repayment to rebuild the reserve.

DS_380 Transfer 83

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