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2.1 2021 Preliminary Financial UpdateGENERAL FUND 2 Administration City Commission Agency Support Public Transportation City Manager Media/Communications Risk Management Legal Services Municipal Court Ec. Dev. Program Human Resources Community Relations Finance and Administration Computer Technology Development Services Public Safety Police Administration Support Detectives Patrol Fire Administration EMS EMS Transfer Suppression Prevention Public Works Engineering Street Traffic Flood Control Parks & Recreation/Cultural Parks Parks Downtown/Landscape Forestry Neighborhood Centers Field Maintenance Cemetary Building Maintenance Animal Shelter Recreation Administration Fieldhouse Aquatics Athletics Natural Resources Recreation Programs Special Populations Camp Salina Senior Programs Special Events Smoky Hill Museum 3 City of Salina Dec-21 Updated as of 03/01/2022 Fund:100 - General Fund 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual Budget Month 13 13 13 (Unaudited)(Original) Revenues: Property Taxes 10,820,523.99 10,128,840.93 691,683.06 10,128,840.93 10,903,172.65 99.2%(82,648.66) Motor Vehicle Tax 1,258,271.49 1,186,479.46 71,792.03 1,186,479.46 1,209,065.00 104.1%49,206.49 Sales and Use Tax 15,314,663.69 13,766,282.49 1,548,381.20 13,766,282.49 13,418,742.47 114.1%1,895,921.22 Franchise Fees Rev 6,640,801.62 6,365,130.70 275,670.92 6,365,130.70 6,526,350.00 101.8%114,451.62 Other Taxes 227,126.99 171,981.62 55,145.37 171,981.62 165,000.00 137.7%62,126.99 Grants 122,530.01 1,310,939.00 (1,188,408.99) 1,310,939.00 135,600.00 90.4%(13,069.99) Investment Income 84,500.57 255,641.51 (171,140.94) 255,641.51 300,000.00 28.2%(215,499.43) EMS 2,976,174.09 3,171,534.16 (195,360.07) 3,171,534.16 3,316,900.00 89.7%(340,725.91) Municipal Court 1,037,609.74 903,327.13 134,282.61 903,327.13 1,145,500.00 90.6%(107,890.26) Fees and Charges 1,459,149.13 683,585.67 775,563.46 683,585.67 1,680,100.00 86.8%(220,950.87) Licenses and Permits 714,274.72 603,576.78 110,697.94 603,576.78 526,400.00 135.7%187,874.72 Interfund Transfers Rev 4,366,550.00 4,366,550.00 - 4,366,550.00 4,366,550.00 100.0%- Other Revenues 371,191.72 624,298.63 (253,106.91) 624,298.63 482,500.00 76.9%(111,308.28) Total Revenues:45,393,367.76 43,538,168.08 1,855,199.68 43,538,168.08 44,175,880.12 102.8%1,217,487.64 Expenditures: Personnel Services 26,042,070.49 24,369,013.78 1,673,056.71 24,369,013.78 28,251,486.23 92.2%(2,209,415.74) Employee Benefits - Health & WC 3,744,414.48 3,867,293.44 (122,878.96) 3,867,293.44 4,189,842.00 89.4%(445,427.52) Commodities 1,949,719.43 1,481,694.19 468,025.24 1,481,694.19 2,017,071.62 96.7%(67,352.19) Contractual Services 6,197,221.86 6,432,720.53 (235,498.67) 6,432,720.53 7,407,074.92 83.7%(1,209,853.06) Capital Outlay 644,071.92 612,714.31 31,357.61 612,714.31 814,343.00 79.1%(170,271.08) Interfund Transfers Exp 943,877.56 903,517.75 40,359.81 903,517.75 926,650.00 101.9%17,227.56 Other Expenses 3,713.76 4,398.28 (684.52) 4,398.28 2,800.00 132.6%913.76 Contingency 114,284.00 (106.37) 114,390.37 (106.37) 75,000.00 152.4%39,284.00 Total Expenditures:39,639,373.50 37,671,245.91 1,968,127.59 37,671,245.91 43,684,267.77 90.7%(4,044,894.27) Net Income (Loss):5,753,994.26 5,866,922.17 (112,927.91) 5,866,922.17 491,612.35 Beginning Fund Balance:12,886,807.07 7,019,276.33 12,886,807.07 Net Income (Loss):5,753,994.26 5,866,922.17 491,612.35 Fund Balance Adj:- 608.57 - Ending Fund Balance: 18,640,801.33 12,886,807.07 13,378,419.42 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 4 Category Over(Under) Budget $Explanation Sales/Use Tax $ 1,850,920 •Budgeted at 2019 actual •Collected 12% higher than 2019 actual •Collected 11.5% higher than 2020 actual Personnel Services (2,209,415)•Budgeted 2019 + 5% •Actual –2.8% below 2019 actual Contractual Services (1,209,853)•OCCK budgeted 475K •Actual includes refund from 2020 •Actual includes reduction for 2021 •Budgeted 400K contingency –not needed 5 6 Approved One-Time Uses from General Fund Agenda Management Software $ 50,000 Update City Website 50,000 Time & Attendance Program 100,000 Temporary Grant Coordinator 30,000 Facility Audit 50,000 Replenish Sales Tax Economic Development Fund 750,000 Set aside for Pay Plan Implementation 1,000,000 Total $ 2,030,000 7 Sales & Use Tax 35% Property Tax 24% Franchise Fees Exter 13% Interfund Service Transfers 10% EMS 7% Interfund Franchise Fees 3% Grants Revenue 1% Motor Vehicle Tax 2%Property Tax Stabilization 0% Municipal Court 5% 2021 Top 10 General Fund Revenues by Type Sales & Use Tax Property Tax Franchise Fees Exter Interfund Service Transfers EMS Interfund Franchise Fees Grants Revenue Motor Vehicle Tax Property Tax Stabilization Municipal Court 8 70 -Personnel Services 55%71 -Empl Bfts 11% 72 -Empl Bfts (Internal) 9% 75 -Commodities and Supp 5% 77 -Other Expenses 0% 78 - Contractu al Services 16% 79 -Capital Outlays 2% 85 -Interfund Svc COS Ex 0% 87 -Interfund Trf (Budg) 2% 90 -Contingency 0% 2021 General Fund Expenses by Type 70 - Personnel Services 71 - Empl Bfts 72 - Empl Bfts (Internal) 75 - Commodities and Supp 77 - Other Expenses 78 - Contractual Services 79 - Capital Outlays 80 - Debt Service 85 - Interfund Svc COS Ex 87 - Interfund Trf (Budg)90 - Contingency 9 GENERAL FUND EXPENDITURES BY DEPARTMENT DEPARTMENT FUNCTION Fire Public Safety Police Public Safety Parks & Recreation Parks & Recreation Public Works Public Works Development Services General Government Municipal Court Public Safety Computer Technology General Government City Manager General Government Interfund Transfers Interfund Transfers Finance General Government Human Resources General Government Agency Support Agency Support Risk Management General Government Smoky Hill Museum Arts Legal Services General Government City Commission General Government Capital Capital & Reserves Reserves Capital & Reserves Public Safety 54.73%General Government 17.16% Parks & Recreation 13.04% Public Works 10.68% Interfund Transfers 2.28% Arts 1.30% Capital & Reserves 0.76%Agency Support -0.04% 2021 General Fund Expenses by Function Public Safety General Government Parks & Recreation Public Works Interfund Transfers Arts Capital & Reserves Agency Support SALES/USE TAX (GENERAL FUND) 10 City Rate County Sales Tax Rate City Share of County Sales Tax 2009 0.75%1.0%62.491% 2010 0.90%1.0%61.6277% 2011 0.90%1.0%62.062% 2012 0.90%1.0%61.722% 2013 0.90%1.0%60.859% 2014 0.90%1.0%60.224% 2015 0.90%1.0%60.250% 2016 0.90%1.0%60.275% 2017 1.25%1.0%60.422% 2018 1.25%1.0%59.844% 2019 1.25%1.0%60.328% 2020 1.25%1.0%60.179% 2021 1.25%1.50%60.62760% 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Sales/Use Tax $12,165,280 12,259,555 12,688,980 12,930,811 12,780,891 12,906,032 13,292,625 13,418,742 13,766,282 15,314,663 - 2,000,000.00 4,000,000.00 6,000,000.00 8,000,000.00 10,000,000.00 12,000,000.00 14,000,000.00 16,000,000.00 18,000,000.00 General Fund Sales/Use Tax Revenue 10 Year History Sales/Use Tax $Linear (Sales/Use Tax $) City Sales Tax General Fund =.50% Sales Tax Capital Fund = .75% Total City Sales Tax Rate = 1.25% City Portion of Countywide Sales Tax = 60% of 1% tax General Fund = 40% Sales Tax Capital Fund = 60% 11 -2.00% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Fund Sales/Use Tax % Growth 10 Year History Possible causes: •KDOR enforcement approach Oct. 2019 •Stimulus $ •Construction in Salina •Inflation Big question –How long will it last? Oct. 2016 increase in rate GENERAL FUND –PROPERTY TAX 12 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 30 - Property Tax 8,272,454 8,031,329 8,314,924 8,242,146 8,195,761 9,100,808 8,623,057 9,707,788 10,128,841 10,708,759 - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 General Fund Property Tax Revenue 13 18.000 19.000 20.000 21.000 22.000 23.000 24.000 25.000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General Fund Millage General Fund Millage 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% 4.00% 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 % Growth in Assessed Valuation by Budget Year Avg. =1.34% 14 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 TIF $2,929,272 $2,851,491 $3,339,944 $4,875,915 $5,407,709 6,524,359.00 Oil and Gas $153,792 $188,977 $315,661 $101,800 $26,304 $76,383 $72,175 $71,950 $28,981 55,482.00 State Assessed $15,778,785 $16,948,373 $17,670,147 $18,984,453 $19,323,055 $19,671,705 $20,485,144 $22,113,195 $23,451,913 23,975,182.00 Personal Property $17,162,549 $16,569,181 $12,571,997 $11,757,119 $11,146,213 $10,663,031 $9,345,390 $8,626,571 $8,258,343 7,162,070.00 Real Estate $369,502,563 $371,198,671 $377,317,337 $385,331,433 $394,824,332 $400,127,434 $404,305,533 $423,382,351 $423,506,768 428,131,851.00 $0 $50,000,000 $100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 $350,000,000 $400,000,000 $450,000,000 $500,000,000 Assessed Valuation History by Budget Year TIF Oil and Gas State Assessed Personal Property Real Estate Part of growth goes to Downtown TIF 15 -10% -5% 0% 5% 10% 15% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Growth Comparison -Collection vs. Mill Rate vs. Assessed Valuation % Growth Collection % Growth Mill Rate % Growth AV Direct correlation between change in mill levy and collection –AV growth provides little growth in collection GENERAL FUND –FRANCHISE FEES (EXTERNAL) 16 2016 2017 2018 2019 2020 2021 Electric 3,650,651.37 3,701,498.19 3,834,073.22 3,485,366.09 3,439,056.03 3,549,439.84 Gas 799,288.01 869,623.13 954,683.67 971,803.07 863,516.05 1,050,868.05 Cable 531,028.42 522,107.02 547,630.43 529,075.05 515,175.68 491,790.64 Telephone 126,552.02 100,672.44 87,931.44 75,466.49 70,975.41 80,782.04 Video 16,548.77 16,607.53 14,737.34 13,690.14 11,687.33 9,368.85 Solid Waste 120,000.00 120,000.00 120,000.00 120,000.00 132,350.00 139,200.00 Wireless 23,648.63 4,755.75 5,823.44 11,091.24 24,970.20 18,802.20 0.00 500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 3,000,000.00 3,500,000.00 4,000,000.00 4,500,000.00 External Franchise Fees by Type Electric Gas Cable Telephone Video Solid Waste Wireless INTERFUND TRANSFERS 17 2017 2018 2019 2020 2021 Water/Wastewater 3,400,000 3,600,000 3,600,000 3,839,750 3,839,750 Solid Waste 380,000 480,000 480,000 499,200 499,200 Sanitation 346,500 461,500 461,500 467,350 467,350 Sales Tax Capital Fund 500,000 500,000 1,908,000 1,000,000 1,000,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 Interfund Transfers to General Fund Water/Wastewater Solid Waste Sanitation Sales Tax Capital Fund EMS 18 - 200,000.00 400,000.00 600,000.00 800,000.00 1,000,000.00 1,200,000.00 2017 2018 2019 2020 2021 EMS Revenue 4075 - Ems-County 4400 - Ems-Bc/Bs 4405 - Ems-Medicare 4410 - Ems-Medicaid/Welfare 4415 - Ems-Other Insurance 4420 - Ems-Individual 4425 - Ems-Collection Agency 4430 - Fire Prot Outside City GENERAL FUND EXPENSES 19 ($5,000,000.00) $0.00 $5,000,000.00 $10,000,000.00 $15,000,000.00 $20,000,000.00 $25,000,000.00 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Fund Expenses 70 - Personnel Services 71 - Empl Bfts 72 - Empl Bfts (Internal) 75 - Commodities and Supp 77 - Other Expenses 78 - Contractual Services 79 - Capital Outlays 80 - Debt Service 85 - Interfund Svc COS Ex 87 - Interfund Trf (Budg) 90 - Contingency 20 COST OF LIVING ADJUSTMENT& MERIT INCREASE HISTORY -% SALES TAX CAPITAL FUND 21 Debt Fire HQ Iron Ave Reconstruction Centennial Road N Ohio TPEC Downtown Streetscape River Renewal Economic Development Tax Stabilization Capital Spending Kenwood Cove Maintenance Street Improvements Parks Maintenance Hike Bike Trails Building & Facilities Impr Vehicles & Equipment CIP Planning 22 City of Salina Dec-21 Updated as of 03/01/2022 Fund:210 - Sales Tax Capital 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Sales and Use Tax 9,639,452.49 8,669,636.46 969,816.03 8,669,636.46 8,500,559.08 113.4%1,138,893.41 Other Revenues - 187,497.32 (187,497.32) 187,497.32 - - Total Revenues:9,639,452.49 8,857,133.78 782,318.71 8,857,133.78 8,500,559.08 113.4%1,138,893.41 Expenditures: Contractual Services 63,000.00 500,000.00 (437,000.00) 500,000.00 100,000.00 63.0%(37,000.00) Capital Outlay 4,334,652.25 1,570,810.89 2,763,841.36 1,570,810.89 4,950,500.00 87.6%(615,847.75) Interfund Transfers Exp 2,693,350.00 2,804,350.00 (111,000.00) 2,804,350.00 2,693,350.00 100.0%- Total Expenditures:7,091,002.25 4,875,160.89 2,215,841.36 4,875,160.89 7,743,850.00 91.6%(652,847.75) Net Income (Loss):2,548,450.24 3,981,972.89 (1,433,522.65) 3,981,972.89 756,709.08 Beginning Fund Balance:5,670,747.62 1,675,284.85 Net Income (Loss):2,548,450.24 3,981,972.89 Adjustment to Fund Balance 71,781.72 13,489.88 Ending Fund Balance: 8,290,979.58 5,670,747.62 2020 Target Fund Balance: 750,000.00 2021 Target Fund Balance: 750,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 23 Approved One-Time Transfers from Sales Tax Capital Fund Parks Maintenance Reserve $ 1,520,000 Fleet Management Reserve 1,000,000 Streets Maintenance Reserve 550,000 Buildings & Facilities Reserve 600,000 Vehicles & Equipment Replacement Reserve 500,000 Total $ 4,170,000 24 - 200,000.00 400,000.00 600,000.00 800,000.00 1,000,000.00 1,200,000.00 2017 2018 2019 2020 2021 Special Sales Tax Collection History Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 25 Sales Tax: Projected Sources and Uses based on 2022-2026 CIP City of Salina, Kansas Sales Tax Revenues Bond & Kenwood Downtown River Renewal (A) River Renewal(B) River Renewal (C) River Renewal (D) River Renewal (E) River Renewal (F) River Renewal $ 1,500,000 $ 960,000 $ 7,000,000 $ 5,000,000 Year Funds 210&220 Annual Growth Misc Adj (FFE) Interest* Lee Bldg Cove Debt Streetscape** Preliminary Design Preliminary Design Final Design Water Storage Construction PH 1a Construction PH 1b Total Cost 2016 2017 8,642,821 650,000 1,350,000 - 2018 8,779,551 1.58%650,000 1,350,000 2019 8,953,443 1.98%- 1,350,000 - 2020 8,997,636 0.49%254,759 650,000 500,000 285,000 715,000 86,000 86,000 2021 10,030,648 11.48%650,000 - 695,000 86,000 194,000 303,000 2022 9,020,000 -10.08%650,000 - 695,000 86,000 194,000 563,000 2023 9,065,100 0.50%650,000 - 697,000 86,000 195,000 142,000 700,000 1,063,000 2024 9,110,426 0.50%650,000 - 699,000 86,000 195,000 142,000 700,000 532,000 1,615,000 2025 9,155,978 0.50%650,000 - 695,000 86,000 196,000 142,000 700,000 532,000 1,615,000 2026 9,201,758 0.50%650,000 - 696,000 86,000 196,000 142,000 700,000 532,000 1,615,000 2027 9,247,766 0.50%650,000 - 696,000 87,000 197,000 142,000 700,000 532,000 1,616,000 2028 9,294,005 0.50%650,000 - 696,000 87,000 192,000 142,000 700,000 532,000 1,616,000 2029 9,340,475 0.50%650,000 - 699,000 87,000 192,000 142,000 700,000 532,000 1,616,000 2030 9,387,178 0.50%650,000 - 698,000 86,000 194,000 142,000 700,000 532,000 1,615,000 2031 9,434,113 0.50%650,000 - 696,000 87,000 196,000 142,000 700,000 532,000 1,616,000 2032 9,481,284 0.50%650,000 - 694,000 86,000 197,000 142,000 700,000 532,000 1,615,000 2033 9,528,690 0.50%650,000 - 695,000 73,000 193,000 142,000 700,000 532,000 1,602,000 2034 9,576,334 0.50%650,000 - 697,000 73,000 194,000 142,000 700,000 532,000 1,602,000 2035 9,624,216 0.50%650,000 - 693,000 72,000 195,000 142,000 700,000 532,000 1,601,000 2036 9,672,337 0.50%650,000 - 698,000 73,000 142,000 700,000 532,000 1,385,000 2037 - 697,000 72,000 72,000 2038 - 701,000 - - 2039 695,000 - - 2040 - $ 3,500,000 26 Eco Devo Kenwood Capital Street CIP Planning Parks Hike Bike General Fund Total Increase Year Allocation @ 3.9% Cove Maint Equipment Improve. B&F Maint Projects Trail Stabilization Expenses (Decrease) Balance 2016 1,056,649 2017 339,306 68,350 829,950 3,865,500 - - - 500,000 7,603,106 1,039,715 1,822,543 2018 347,167 68,350 920,488 4,185,844 372,278 472,036 52,404 500,000 8,918,568 (139,017) 1,524,550 2019 344,976 68,350 857,790 3,792,355 243,859 - 39,633 1,908,000 8,604,963 348,480 1,675,284 2020 351,837 68,350 190,498 1,344,583 33,167 56,335 - 1,000,000 5,280,771 3,971,625 5,670,748 2021 391,195 68,350 859,090 3,152,078 205,668 109,034 - 1,000,000 7,410,416 2,620,232 8,290,980 2022 351,780 68,350 1,930,000 3,750,000 970,500 2,020,000 50,000 1,000,000 11,765,630 (2,745,630) 5,545,350 2023 353,539 68,350 930,000 3,200,000 370,500 500,000 50,000 1,000,000 8,942,389 122,711 5,668,061 2024 355,307 68,350 930,000 3,200,000 370,500 500,000 50,000 1,000,000 9,478,157 (367,731) 5,300,330 2025 357,083 68,350 930,000 3,200,000 370,500 500,000 50,000 1,000,000 9,476,933 (320,955) 4,979,375 2026 358,869 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,429,719 (227,961) 4,751,414 2027 360,663 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,433,513 (185,747) 4,565,667 2028 362,466 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,430,316 (136,311) 4,429,356 2029 364,279 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,435,129 (94,653) 4,334,703 2030 366,100 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,436,950 (49,772) 4,284,930 2031 367,930 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,439,780 (5,667) 4,279,263 2032 369,770 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,439,620 41,664 4,320,927 2033 371,619 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,425,469 103,221 4,424,149 2034 373,477 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,430,327 146,007 4,570,156 2035 375,344 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,428,194 196,021 4,766,177 2036 377,221 68,350 930,000 3,200,000 370,500 500,000 1,000,000 9,241,071 431,265 5,197,442 2037 - 769,000 (769,000) 4,428,442 2038 - 701,000 (701,000) 3,727,442 2039 - 695,000 (695,000) 3,032,442 2040 - - - 3,032,442 OTHER BUDGETED FUNDS 27 City of Salina Dec-21 Updated as of 03/01/2022 Fund:200 - Arts and Humanities 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Grants 18,000.00 18,000.00 - 18,000.00 78,000.00 23.1%(60,000.00) Investment Income - - - - - - Fees and Charges 245,375.93 9,327.71 236,048.22 9,327.71 324,600.00 75.6%(79,224.07) Interfund Transfers Rev 645,500.00 517,000.00 128,500.00 517,000.00 645,500.00 100.0%- Other Revenues - - - - - - Total Revenues:908,875.93 544,327.71 364,548.22 544,327.71 1,048,100.00 86.7%(139,224.07) Expenditures: Personnel Services 446,554.43 331,780.09 114,774.34 331,780.09 467,237.99 95.6%(20,683.56) Employee Benefits - Health & WC 77,697.00 72,367.00 5,330.00 72,367.00 68,751.00 113.0%8,946.00 Commodities 31,326.21 12,130.63 19,195.58 12,130.63 50,080.00 62.6%(18,753.79) Contractual Services 290,508.28 60,813.10 229,695.18 60,813.10 289,030.00 100.5%1,478.28 Capital Outlay 10,650.78 16,934.76 (6,283.98) 16,934.76 22,000.00 48.4%(11,349.22) Other Expenses 797.15 - 797.15 - - 0.0%797.15 Total Expenditures:857,533.85 494,025.58 363,508.27 494,025.58 897,098.99 95.6%(39,565.14) Net Income (Loss):51,342.08 50,302.13 1,039.95 50,302.13 151,001.01 Beginning Fund Balance:100,065.80 49,763.67 Net Income (Loss):51,342.08 50,302.13 Ending Fund Balance: 151,407.88 100,065.80 2020 Target Fund Balance: 100,000.00 2021 Target Fund Balance: 100,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 28 City of Salina Dec-21 Updated as of 03/01/2022 Fund:220 - Sales Tax Economic Dev 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Sales and Use Tax 391,195.26 351,837.48 39,357.78 351,837.48 344,975.89 113.4%46,219.37 Investment Income - - - - - - Total Revenues:391,195.26 351,837.48 39,357.78 351,837.48 344,975.89 113.4%46,219.37 Expenditures: Contractual Services 1,009,526.71 344,714.55 664,812.16 344,714.55 1,020,000.00 99.0%(10,473.29) Total Expenditures:1,009,526.71 344,714.55 664,812.16 344,714.55 1,020,000.00 99.0%(10,473.29) Net Income (Loss):(618,331.45) 7,122.93 (625,454.38) 7,122.93 (675,024.11) Beginning Fund Balance:715,686.21 708,563.28 Net Income (Loss):(618,331.45) 7,122.93 Ending Fund Balance: 97,354.76 715,686.21 2020 Target Fund Balance: 750,000.00 2021 Target Fund Balance: 750,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 29 City of Salina Dec-21 Updated as of 03/01/2022 Fund:240 - Tourism and Convention 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Other Taxes 1,487,353.25 1,294,360.48 192,992.77 1,294,360.48 1,895,800.00 78.5%(408,446.75) Total Revenues:1,487,353.25 1,294,360.48 192,992.77 1,294,360.48 1,895,800.00 78.5%(408,446.75) Expenditures: Contractual Services 833,830.96 714,796.07 119,034.89 714,796.07 1,047,033.00 79.6%(213,202.04) Interfund Transfers Exp 653,522.29 579,564.41 73,957.88 579,564.41 848,767.00 77.0%(195,244.71) Total Expenditures:1,487,353.25 1,294,360.48 192,992.77 1,294,360.48 1,895,800.00 78.5%(408,446.75) Net Income (Loss):- - - - - Beginning Fund Balance:852.64 852.64 Net Income (Loss):- - Ending Fund Balance: 852.64 852.64 2020 Target Fund Balance: - 2021 Target Fund Balance: - % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 Transient Guest Tax 10 Year History COC -3.00 38.71% COC - CARM 0.50 6.45% COC-Oakdale 0.20 2.58% COS - TPEC Oper 2.00 25.81% COS - TPEC debt 1.00 12.90% Park Improvements 1.05 13.55% 7.75 Added Oct. 2021 COC -3.00 44.78% COC - CARM 0.50 7.46% COC-Oakdale 0.20 2.99% COS - TPEC Oper 2.00 29.85% COS - TPEC debt 1.00 14.93% 6.70 100.00% Breakdown for 2021 30 City of Salina Dec-21 Updated as of 03/01/2022 Fund:230 - Business Improv District #1 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Special Assessments 95,808.63 79,532.54 16,276.09 79,532.54 90,500.00 105.9%5,308.63 Total Revenues:95,808.63 79,532.54 16,276.09 79,532.54 90,500.00 105.9%5,308.63 Expenditures: Contractual Services 108,452.46 73,175.99 35,276.47 73,175.99 125,000.00 86.8%(16,547.54) Total Expenditures:108,452.46 73,175.99 35,276.47 73,175.99 125,000.00 86.8%(16,547.54) Net Income (Loss):(12,643.83) 6,356.55 (19,000.38) 6,356.55 (34,500.00) Total per 'Data Copy' tab:(12,643.83) 6,356.55 (19,000.38) 6,356.55 - Difference (0.00) - - - (34,500.00) Manual changes - - Check Figure (0.00) - Beginning Fund Balance:11,017.23 4,660.68 Net Income (Loss):(12,643.83) 6,356.55 Ending Fund Balance: (1,626.60) 11,017.23 2020 Target Fund Balance: - 2021 Target Fund Balance: - % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg City of Salina Dec-21 Updated as of 03/01/2022 Fund:280 - Neighborhood Park Development 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Fees and Charges 10,300.00 5,070.00 5,230.00 5,070.00 4,500.00 228.9%5,800.00 Total Revenues:10,300.00 5,070.00 5,230.00 5,070.00 4,500.00 228.9%5,800.00 Expenditures: Capital Outlay - - - - 10,000.00 0.0%(10,000.00) Total Expenditures:- - - - 10,000.00 0.0%(10,000.00) Net Income (Loss):10,300.00 5,070.00 5,230.00 5,070.00 (5,500.00) Beginning Fund Balance:33,820.71 28,750.71 Net Income (Loss):10,300.00 5,070.00 Ending Fund Balance: 44,120.71 33,820.71 2020 Target Fund Balance: - 2021 Target Fund Balance: - % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 31 Remaining Commitment to Tennis Project -$107,740 $600K to be paid from Parks Maintenance Capital Reserve Fund City of Salina Dec-21 Updated as of 03/01/2022 Fund:260 - Special Alcohol 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Other Taxes 227,126.99 171,981.61 55,145.38 171,981.61 235,000.00 96.6%(7,873.01) Total Revenues:227,126.99 171,981.61 55,145.38 171,981.61 235,000.00 96.6%(7,873.01) Expenditures: Contractual Services 227,126.99 171,981.61 55,145.38 171,981.61 235,000.00 96.6%(7,873.01) Total Expenditures:227,126.99 171,981.61 55,145.38 171,981.61 235,000.00 96.6%(7,873.01) Net Income (Loss):- - - - - Beginning Fund Balance:233.69 233.69 Net Income (Loss):- - Ending Fund Balance: 233.69 233.69 2020 Target Fund Balance: - 2021 Target Fund Balance: - % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg City of Salina Dec-21 Updated as of 03/01/2022 Fund:250 - Special Parks and Recreation 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Other Taxes 227,126.99 171,981.61 55,145.38 171,981.61 227,300.00 99.9%(173.01) Investment Income - - - - - - Total Revenues:227,126.99 171,981.61 55,145.38 171,981.61 227,300.00 99.9%(173.01) Expenditures: Capital Outlay 447,704.49 55,074.97 392,629.52 55,074.97 602,000.00 74.4%(154,295.51) Total Expenditures:447,704.49 55,074.97 392,629.52 55,074.97 602,000.00 74.4%(154,295.51) Net Income (Loss):(220,577.50) 116,906.64 (337,484.14) 116,906.64 (374,700.00) Beginning Fund Balance:465,772.43 348,865.79 Net Income (Loss):(220,577.50) 116,906.64 Adjustment to Fund Balance 123.45 Ending Fund Balance: 245,318.38 465,772.43 2020 Target Fund Balance: 50,000.00 2021 Target Fund Balance: 50,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 32 City of Salina Dec-21 Updated as of 03/01/2022 Fund:270 - Special Gas Tax 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Amendedl) Revenues: Other Taxes 1,497,669.22 1,351,092.63 146,576.59 1,351,092.63 1,172,550.00 127.7%325,119.22 Investment Income - - - - - #DIV/0!- Interfund Transfers Rev 160,000.00 160,000.00 - 160,000.00 160,000.00 100.0%- Other Revenues - 720,243.21 (720,243.21) 720,243.21 - 0.0%- Total Revenues:1,657,669.22 2,231,335.84 (573,666.62) 2,231,335.84 1,332,550.00 124.4%325,119.22 Expenditures: Commodities 387,988.56 355,564.94 32,423.62 355,564.94 486,950.00 79.7%(98,961.44) Capital Outlay 918,643.77 2,215,939.72 (1,297,295.95) 2,215,939.72 1,006,243.00 91.3%(87,599.23) Total Expenditures:1,306,632.33 2,571,504.66 (1,264,872.33) 2,571,504.66 1,493,193.00 87.5%(186,560.67) Net Income (Loss):351,036.89 (340,168.82) 691,205.71 (340,168.82) (160,643.00) Beginning Fund Balance:1,437,089.95 1,766,418.26 Net Income (Loss):351,036.89 (340,168.82) Adjustment to Fund Balance 543,232.01 10,840.51 Ending Fund Balance: 2,331,358.85 1,437,089.95 2020 Target Fund Balance: 500,000.00 2021 Target Fund Balance: 250,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg $- $200,000.00 $400,000.00 $600,000.00 $800,000.00 $1,000,000.00 $1,200,000.00 $1,400,000.00 $1,600,000.00 $1,800,000.00 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Gas Tax Revenue 33 City of Salina Dec-21 Updated as of 03/01/2022 Fund:290 - Tony's Pizza Event Cntr (TPEC)2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Interfund Transfers Rev 695,681.53 646,376.28 49,305.25 646,376.28 828,673.89 84.0%(132,992.36) Fees and Charges 299,671.40 175,000.00 124,671.40 175,000.00 - 299,671.40 Other Revenues 66,520.99 - 66,520.99 - - 66,520.99 Total Revenues:1,061,873.92 821,376.28 240,497.64 821,376.28 828,673.89 128.1%233,200.03 Expenditures: Contractual Services 726,654.97 713,404.60 13,250.37 713,404.60 740,000.00 98.2%(13,345.03) Capital Outlay 496.96 - 496.96 - - 0.0%496.96 Total Expenditures:727,151.93 713,404.60 13,747.33 713,404.60 740,000.00 98.3%(12,848.07) Net Income (Loss):334,721.99 107,971.68 226,750.31 107,971.68 88,673.89 Beginning Fund Balance:307,954.27 199,982.59 Net Income (Loss):334,721.99 107,971.68 Reserved for Capital Improvements 474,671.40 Ending Fund Balance: (Unreserved)168,004.86 307,954.27 2020 Target Fund Balance: - 2021 Target Fund Balance: - % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg City of Salina Dec-21 Updated as of 03/01/2022 Fund:295 - Former SAFB Environmental Proj 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Interfund Transfers Rev 1,992,793.69 - 1,992,793.69 - - 1,992,793.69 Investment Income 65,998.10 - 65,998.10 - - 65,998.10 Other Revenues 65,900,000.00 - 65,900,000.00 - - 65,900,000.00 Total Revenues:67,958,791.79 - 67,958,791.79 - - 67,958,791.79 Expenditures: Contractual Services 6,351,375.30 - 6,351,375.30 - 67,500,000.00 9.4%(61,148,624.70) Capital Outlay - - - - - 0.0%- Total Expenditures:6,351,375.30 - 6,351,375.30 - 67,500,000.00 9.4%(61,148,624.70) Net Income (Loss):61,607,416.49 - 61,607,416.49 - (67,500,000.00) Beginning Fund Balance:- - Net Income (Loss):61,607,416.49 - Ending Fund Balance: (Unreserved)61,607,416.49 - 2020 Target Fund Balance: - 2021 Target Fund Balance: - % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 34 City of Salina Dec-21 Updated as of 03/01/2022 Fund:300 - Sanitation 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Fees and Charges 3,407,883.76 3,292,501.04 115,382.72 3,292,501.04 3,228,400.00 105.6%179,483.76 Other Revenues 829.90 48.60 781.30 48.60 - 829.90 Total Revenues:3,408,713.66 3,292,549.64 116,164.02 3,292,549.64 3,228,400.00 105.6%179,483.76 Expenditures: Personnel Services 946,890.98 835,852.42 111,038.56 835,852.42 1,065,486.10 88.9%(118,595.12) Employee Benefits - Health & WC 182,730.97 169,641.42 13,089.55 169,641.42 215,236.00 84.9%(32,505.03) Commodities 382,023.36 313,935.74 68,087.62 313,935.74 365,110.00 104.6%16,913.36 Contractual Services 318,384.69 379,925.39 (61,540.70) 379,925.39 409,385.00 77.8%(91,000.31) Capital Outlay 1,606,919.12 24,927.80 1,581,991.32 24,927.80 1,322,900.00 121.5%284,019.12 Interfund Transfers Exp 1,157,233.27 1,144,272.44 12,960.83 1,144,272.44 1,210,500.00 95.6%(53,266.73) Total Expenditures:4,594,182.39 2,868,555.21 1,725,627.18 2,868,555.21 4,588,617.10 100.1%5,565.29 Net Income (Loss):(1,185,468.73) 423,994.43 (1,609,463.16) 423,994.43 (1,360,217.10) Total per 'Data Copy' tab:(1,185,468.73) 423,994.43 (1,609,463.16) 423,994.43 (1,360,217.10) Beginning Fund Balance:2,154,860.13 1,730,869.15 Net Income (Loss):(1,185,468.73) 423,994.43 Adjustment to fund balance (3.45) Ending Fund Balance: 969,391.40 2,154,860.13 2020 Target Fund Balance: 500,000.00 2021 Target Fund Balance: 500,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg City of Salina Dec-21 Updated as of 03/01/2022 Fund:320 - Solid Waste 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Fees and Charges 2,800,240.50 2,630,291.53 169,948.97 2,630,291.53 2,454,200.00 114.1%346,040.50 Interfund Transfers Rev 692,410.70 653,037.61 39,373.09 653,037.61 611,900.00 113.2%80,510.70 Other Revenues 78,212.57 38,965.23 39,247.34 38,965.23 27,200.00 287.5%51,012.57 Total Revenues:3,570,863.77 3,322,294.37 248,569.40 3,322,294.37 3,093,300.00 115.4%477,563.77 Expenditures: Personnel Services 529,527.39 565,161.28 (35,633.89) 565,161.28 600,452.36 88.2%(70,924.97) Employee Benefits - Health & WC 107,827.78 126,760.14 (18,932.36) 126,760.14 119,162.00 90.5%(11,334.22) Commodities 367,796.58 279,135.89 88,660.69 279,135.89 378,330.00 97.2%(10,533.42) Contractual Services 460,660.63 578,768.84 (118,108.21) 578,768.84 483,887.00 95.2%(23,226.37) Capital Outlay 246,017.03 245,360.57 656.46 245,360.57 353,850.00 69.5%(107,832.97) Interfund Transfers Exp 595,852.48 596,440.49 (588.01) 596,440.49 615,675.00 96.8%(19,822.52) Other Expenses 8,505.80 3,894.29 4,611.51 3,894.29 - 0.0%8,505.80 Debt Service 445,998.19 46,217.50 399,780.69 46,217.50 473,441.75 94.2%(27,443.56) Total Expenditures:2,762,185.88 2,441,739.00 320,446.88 2,441,739.00 3,024,798.11 91.3%(262,612.23) Net Income (Loss):808,677.89 880,555.37 (71,877.48) 880,555.37 68,501.89 Beginning Fund Balance:5,416,652.99 4,512,593.60 5,416,652.99 Net Income (Loss):808,677.89 880,555.37 68,501.89 Adjustment to Fund Balance 23,504.02 Ending Fund Balance: 6,225,330.88 5,416,652.99 5,485,154.88 2020 Target Fund Balance: 500,000.00 2021 Target Fund Balance: 500,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 35 City of Salina Dec-21 Updated as of 03/01/2022 Fund:340 - Golf Course 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Sales and Use Tax - - - - - 0.0%- Investment Income - - - - - - Fees and Charges 789,537.61 581,232.51 208,305.10 581,232.51 773,000.00 102.1%16,537.61 Other Revenues 98,514.21 98,823.28 (309.07) 98,823.28 97,500.00 101.0%1,014.21 Interfund Transfers Rev - 100,000.00 (100,000.00) 100,000.00 - Total Revenues:888,051.82 780,055.79 107,996.03 780,055.79 870,500.00 102.0%17,551.82 Expenditures: Personnel Services 447,121.88 441,835.09 5,286.79 441,835.09 465,507.81 96.1%(18,385.93) Employee Benefits - Health & WC 54,139.00 51,941.00 2,198.00 51,941.00 56,737.00 95.4%(2,598.00) Commodities 236,027.64 165,990.01 70,037.63 165,990.01 263,800.00 89.5%(27,772.36) Contractual Services 82,989.49 86,793.68 (3,804.19) 86,793.68 70,724.66 117.3%12,264.83 Capital Outlay 16,263.40 - 16,263.40 - 2,000.00 813.2%14,263.40 Interfund Transfers Exp 8,699.52 5,494.12 3,205.40 5,494.12 5,800.00 150.0%2,899.52 Other Expenses - 499.91 (499.91) 499.91 - 0.0%- Total Expenditures:845,240.93 752,553.81 92,687.12 752,553.81 864,569.47 97.8%(19,328.54) Net Income (Loss):42,810.89 27,501.98 15,308.91 27,501.98 5,930.53 Beginning Fund Balance:45,761.05 21,709.07 Net Income (Loss):42,810.89 27,501.98 Adjustment to Fund Balance (3,450.00) Ending Fund Balance: 88,571.94 45,761.05 2020 Target Fund Balance: 100,000.00 2021 Target Fund Balance: 100,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg City of Salina Dec-21 Updated as of 03/01/2022 Fund:370 - Water and Wastewater 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Investment Income - - - - - - Fees and Charges 21,033,768.44 20,041,289.91 992,478.53 20,041,289.91 19,964,700.00 105.4%1,069,068.44 Interfund Transfers Rev 255,872.62 103,164.40 152,708.22 103,164.40 144,400.00 177.2%111,472.62 Other Revenues (350,727.80) 2,332,493.10 (2,683,220.90) 2,332,493.10 4,000.00 -8768.2%(354,727.80) Total Revenues:20,938,913.26 22,476,947.41 (1,538,034.15) 22,476,947.41 20,113,100.00 104.1%825,813.26 Expenditures: Personnel Services 3,268,728.51 3,200,904.56 67,823.95 3,200,904.56 3,979,468.39 82.1%(710,739.88) Employee Benefits - Health & WC 607,333.27 744,476.00 (137,142.73) 744,476.00 769,008.00 79.0%(161,674.73) Commodities 2,722,011.32 2,359,465.75 362,545.57 2,359,465.75 2,901,150.00 93.8%(179,138.68) Contractual Services 2,569,186.26 2,565,312.52 3,873.74 2,565,312.52 2,854,420.00 90.0%(285,233.74) Capital Outlay 224,846.68 1,035,325.70 (810,479.02) 1,035,325.70 2,697,500.00 8.3%(2,472,653.32) Interfund Transfers Exp 5,766,555.39 5,589,619.59 176,935.80 5,589,619.59 5,592,016.92 103.1%174,538.47 Franchise Fees Exp 1,439,750.00 1,439,750.00 - 1,439,750.00 1,439,750.00 100.0%- Other Expenses (15,889.84) 33,502.50 (49,392.34) 33,502.50 122,700.00 -13.0%(138,589.84) Contingency 250,000.00 314,739.30 (64,739.30) 314,739.30 250,000.00 100.0%- Total Expenditures:16,832,521.59 17,283,095.92 (450,574.33) 17,283,095.92 20,606,013.31 81.7%(3,773,491.72) Net Income (Loss):4,106,391.67 5,193,851.49 (1,087,459.82) 5,193,851.49 (492,913.31) Beginning Fund Balance:17,770,708.01 12,599,495.67 17,770,708.01 Net Income (Loss):4,106,391.67 5,193,851.49 (492,913.31) Adjustment to Fund Balancee 13,040.10 (22,639.15) Ending Fund Balance: 21,877,099.68 17,770,708.01 17,277,794.70 2020 Target Fund Balance: 5,000,000.00 2021 Target Fund Balance: 5,000,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 36 City of Salina Dec-21 Updated as of 03/01/2022 Fund:410 - Workers Comp Reserve 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Investment Income - - - - - - Interfund Transfers Rev 250,000.00 449,926.00 (199,926.00) 449,926.00 250,000.00 100.0%- Other Revenues 1,279.15 - 1,279.15 - 100.00 1279.2%1,179.15 Total Revenues:251,279.15 449,926.00 (198,646.85) 449,926.00 250,100.00 100.5%1,179.15 Expenditures: Contractual Services 322,088.43 370,837.27 (48,748.84) 370,837.27 430,418.00 74.8%(108,329.57) Total Expenditures:322,088.43 370,837.27 (48,748.84) 370,837.27 430,418.00 74.8%(108,329.57) Net Income (Loss):(70,809.28) 79,088.73 (149,898.01) 79,088.73 (180,318.00) Beginning Fund Balance:1,013,032.04 933,943.31 1,013,032.04 Net Income (Loss):(70,809.28) 79,088.73 (180,318.00) Ending Fund Balance: 942,222.76 1,013,032.04 832,714.04 2020 Target Fund Balance: 750,000.00 2021 Target Fund Balance: 750,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg City of Salina Dec-21 Updated as of 03/01/2022 Fund:420 - Health Insurance 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Investment Income - - - - - - Fees and Charges 6,428,331.32 6,535,830.00 (107,498.68) 6,535,830.00 7,268,999.00 88.4%(840,667.68) Other Revenues 24,297.92 36,427.16 (12,129.24) 36,427.16 49,500.00 49.1%(25,202.08) Total Revenues:6,452,629.24 6,572,257.16 (119,627.92) 6,572,257.16 7,318,499.00 88.2%(865,869.76) Expenditures: Personnel Services 13,142.80 6,116.70 7,026.10 6,116.70 15,000.00 87.6%(1,857.20) Employee Benefits - Health & WC 766,633.63 726,312.73 40,320.90 726,312.73 750,000.00 102.2%16,633.63 Contractual Services 5,035,277.86 4,812,130.45 223,147.41 4,812,130.45 6,186,300.00 81.4%(1,151,022.14) Contingency - - - - 200,000.00 0.0%(200,000.00) Total Expenditures:5,815,054.29 5,544,559.88 270,494.41 5,544,559.88 7,151,300.00 81.3%(1,336,245.71) Net Income (Loss):637,574.95 1,027,697.28 (390,122.33) 1,027,697.28 167,199.00 Beginning Fund Balance:3,216,150.31 2,188,453.03 3,216,150.31 Net Income (Loss):637,574.95 1,027,697.28 167,199.00 Ending Fund Balance: 3,853,725.26 3,216,150.31 3,383,349.31 2020 Target Fund Balance: 1,500,000.00 2021 Target Fund Balance: 2,000,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg 37 City of Salina Dec-21 Updated as of 03/01/2022 Fund:450 - Central Garage 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Investment Income - - - - - - Interfund Transfers Rev 1,625,351.22 1,347,477.47 277,873.75 1,347,477.47 1,510,400.00 107.6%114,951.22 Other Revenues 3,274.77 5,752.28 (2,477.51) 5,752.28 4,000.00 81.9%(725.23) Total Revenues:1,628,625.99 1,353,229.75 275,396.24 1,353,229.75 1,514,400.00 107.5%114,225.99 Expenditures: Personnel Services 262,618.74 237,210.89 25,407.85 237,210.89 262,960.32 99.9%(341.58) Employee Benefits - Health & WC 32,544.00 37,461.00 (4,917.00) 37,461.00 33,768.00 96.4%(1,224.00) Commodities 1,211,042.57 885,186.14 325,856.43 885,186.14 1,152,500.00 105.1%58,542.57 Contractual Services 41,305.58 27,151.13 14,154.45 27,151.13 49,558.00 83.3%(8,252.42) Capital Outlay 428.24 7,140.44 (6,712.20) 7,140.44 1,500.00 28.5%(1,071.76) Total Expenditures:1,547,939.13 1,194,149.60 353,789.53 1,194,149.60 1,500,286.32 103.2%47,652.81 Net Income (Loss):80,686.86 159,080.15 (78,393.29) 159,080.15 14,113.68 Beginning Fund Balance:313,738.79 154,658.64 313,738.79 Net Income (Loss):80,686.86 159,080.15 14,113.68 Ending Fund Balance: 394,425.65 313,738.79 327,852.47 2020 Target Fund Balance: 100,000.00 2021 Target Fund Balance: 100,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg City of Salina Dec-21 Updated as of 03/01/2022 Fund:500 - Bond and Interest 2021 2020 2020 2021 YTD Actual YTD Actual YTD Difference Actual (Prelim)Budget Month 13 13 13 (as of 05/27/21)(Original) Revenues: Property Taxes 3,064,701.39 3,004,931.06 59,770.33 3,004,931.06 3,102,827.00 98.8%(38,125.61) Motor Vehicle Tax 374,102.72 325,275.11 48,827.61 325,275.11 359,535.00 104.1%14,567.72 Debt Service Proceeds 6,810,558.37 1,381,569.48 5,428,988.89 1,381,569.48 - 6,810,558.37 Special Assessments 1,405,148.30 1,511,278.66 (106,130.36) 1,511,278.66 1,328,500.00 105.8%76,648.30 Interfund Transfers Rev 1,625,000.00 1,436,000.00 189,000.00 1,436,000.00 1,905,093.11 85.3%(280,093.11) Other Revenues - - - - - 0.0%- Total Revenues:13,279,510.78 7,659,054.31 5,620,456.47 7,659,054.31 6,695,955.11 198.3%6,583,555.67 Expenditures: Debt Service 13,414,879.11 7,082,778.73 6,332,100.38 7,082,778.73 6,021,700.00 222.8%7,393,179.11 Total Expenditures:13,414,879.11 7,082,778.73 6,332,100.38 7,082,778.73 6,021,700.00 222.8%7,393,179.11 Net Income (Loss):(135,368.33) 576,275.58 (711,643.91) 576,275.58 674,255.11 Beginning Fund Balance:1,665,599.90 1,089,324.32 1,665,599.90 Net Income (Loss):(135,368.33) 576,275.58 674,255.11 Ending Fund Balance: 1,530,231.57 1,665,599.90 2,339,855.01 2020 Target Fund Balance: 200,000.00 2021 Target Fund Balance: 800,000.00 % of 2021 Budg (2021 YTD/2021) 2021 YTD Actual - 2021 Budg STAR BOND DISTRICT 38 Salina Downtown Total Collected Distribution Date Bal Dec 2020 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 in District Projections YTD 2021 State Tax Dedicated -$ -$ -$ -$ -$ -$ -$ 134,621.94$ 222,584.74$ 188,396.33$ 138,945.79$ 297,268.67$ 981,817.47$ Sales Tax 120,476.91 211305.94 175750.81 125,739.24 277,337.12 Use Tax 14,145.03 11278.8 12645.52 13,206.55 19,931.55 Disbursements 267,718.45 251,931.83 Balance 325,977.76 325,977.76 325,977.76 325,977.76 325,977.76 58,259.31 58,259.31 58,259.31 192,881.25 415,465.99 603,862.32 490,876.28 788,144.95 Running Total In 574,509.48 574,509.48 574,509.48 574,509.48 574,509.48 574,509.48 574,509.48 574,509.48 709,131.42 931,716.16 1,120,112.49 1,259,058.28 1,556,326.95 Total Disbursements 248,531.72 248,531.72 248,531.72 248,531.72 248,531.72 516,250.17 516,250.17 516,250.17 516,250.17 516,250.17 516,250.17 768,182.00 768,182.00 Running Balance 325,977.76 325,977.76 325,977.76 325,977.76 325,977.76 58,259.31 58,259.31 58,259.31 192,881.25 415,465.99 603,862.32 490,876.28 788,144.95 Applied to Baseline State Tax 201,917.36 201,968.70 161,209.77 146,668.36 212,302.63 196,406.96 198,334.34 107,232.42 1,426,040.54$ 2,899,216.00$ State baseline balance 1,426,040.54 1,224,123.18 1,022,154.48 860,944.71 714,276.35 501,973.72 305,566.76 107,232.42 - - - - - % of Base Collected to Date 14%28%40%50%65%79%92%109%125%138%148%169% % Collected vs. Projection 7%14%19%25%32%39%45%54%62%68%73%83% Local Tax 58,189.24 58,783.94 46,085.20 42,344.75 62,356.19 59,973.41 61,002.04 74,194.56 69,083.03 58,420.45 45,093.24 92,265.74 727,791.79$ 826,366.00$ Transient Guest Tax 45,071.03 35,902.01 72,695.53 Local baseline balance 348,433.88 290,244.64 231,460.70 185,375.50 97,959.72 35,603.53 - - - - - - % of Base Collected to Date 17%34%47%72%90%107%135%156%176%214%226%253% % Collected vs. Projection 7%14%20%25%32%40%47%56%64%71%77%88% Local Taxes 210,346.86$ -$ 27,820.14$ -$ -$ -$ 24,369.88$ 96,904.05$ 74,194.56$ 69,083.03$ 131,115.98$ 45,093.24$ 92,265.74$ City Sales 159,912.47 880.48 36,488.64 43,789.15 40,676.09 34,317.32 24,997.26 54,479.35 City Use 4,682.60 1,530.12 1,824.55 3,041.21 2,751.17 2,430.91 2,538.79 3,846.43 County Sales 22,290.81 21,052.68 21,632.49 25,603.90 24,016.16 20,222.57 16,157.53 31,701.99 County Use 1,827.77 906.60 1,056.36 1,760.30 1,639.61 1,449.65 1,399.66 2,237.97 Transient Guest 21,633.21 27,820.14 45,071.03 35,902.01 72,695.53 181,488.71$ 265,329.00$ % Collected vs. Projection 10%10%27%27%27%41%41%41%68%68%68%3,317,138.51$ 3,990,911.00$ 39 Tax Revenues 2022 Total Collected Salina Downtown Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 in District Projections State Tax Dedicated -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ YTD 14-Jul Sales Tax -$ Use Tax Disbursements Balance 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ 434,834.53$ Running Total In 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ 729,009,008.62$ Total Disbursements 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ 674,105,889.26$ Running Balance 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ 54,903,119.36$ Applied to Baseline State Tax 235,913.23$ 254,161.75$ 490,074.98$ State baseline balance 1,426,040.54$ 1,190,127.31$ 935,965.56$ 935,965.56$ 935,965.56$ 935,965.56$ 935,965.56$ 935,965.56$ 935,965.56$ 935,965.56$ 3,003,666.00$ % of Base Collected to Date 16.54%34.37% % Collected vs. Projection 7.85%16.32% Local Tax 78,695.82$ 84,186.93$ 162,882.75$ 856,137.00$ TGT applied to base 72,280.56$ Local baseline balance 348,433.88$ 197,457.50$ 113,270.57$ 113,270.57$ 113,270.57$ 113,270.57$ 113,270.57$ 113,270.57$ 113,270.57$ 113,270.57$ % of Base Collected to Date 23%46.75% % Collected vs. Projection 9.19%19.03% Local Taxes -$ 72,280.56$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ City Sales -$ City Use -$ County Sales -$ County Use -$ Transient Guest -$ 72,280.56$ 72,280.56$ % Collected vs. Projection 26.71%26.71% -$ 270,636.00$ 725,238.29$ 4,130,439.00$ 40 0 100000 200000 300000 400000 500000 600000 700000 800000 2019 2020 2021 2022 2019 2020 2021 2022 2019 2020 2021 2022 State Local TGT STAR Bond District Sales Tax Collections History Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2019 Adjustment 2019 adjustment 41 Downtown TIF City Fees 29,445.75$ Lighthouse Properties 264,040.08$ Old Chicago 99,556.10$ Downtown Apt Fund 302,996.81$ Barolo Grille 12,500.00$ Grass Roots 45,358.00$ New Business Fund 718,390.98$ Total Collections thru 12/31/2021 1,472,287.73$ Downtown CID City Fees 12,656.31$ Salina 2020 200,000.00$ SDI 170,584.71$ Old Chicago 4,201.59$ Barolo Grille 11,364.00$ The Bath Pub 11,464.00$ New Retail Fund 143,134.95$ Existing Retail Fund 79,410.12$ Total Collections thru 12/31/2021 632,815.69$ Alley CID City Fees 770.38$ FIB, LLC 37,748.70$ Total Collections thru 12/31/2021 38,519.08$ All reimbursements are on Pay-As-You-Go Basis –not paid until $ received Downtown Hotel CID City Fees 1,723.01$ Lighthouse Properties 84,427.35$ Total Collections thru 12/31/2021 86,150.36$ Original Projections