Special Revenue Funds SPECIAL REVENUE FUNDS
Special Revenue Funds are Governmental Fund types used to
account for the proceeds of specific revenue sources (other than for
major capital projects) that are legally restricted to expenditures for
specified purposes.
A Special Revenue fund has been established for the following
division:
Golden Valley Human Services Commission
Brookview Facility
DWI Enforcement
VOTF
Lodging Tax
HUMAN SERVICES COMMISSION
This division receives pull tab monies and has various events to raise money for non-profit
organizations that help Golden Valley residents in need. The contributions to various human
service organizations are determined by the City Council based on the recommendation of the
Human Services Commission, which is separately constituted City Commission.
CITY OF GOLDEN VALLEY
HUMAN SERVICES COMMISSION
REVENUE DETAIL
Actual 2016 Actual 2017 Adopted 2018 Estimated 2018 Concept 2019 Adopted 2019 Concept 2020
Percent Percent Percent Percent Percent Percent Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
Lawful Gambling Proceeds $31,631 46.2% $37,560 48.8% $30,000 49.4% $32,000 51.0% $30,000 49.4% $30,000 49.4% $30,000 49.4%
Fund Raising Proceeds 35,682 52.1% 37,381 48.6% 30,000 49.4% 30,000 47.8% 30,000 49.4% 30,000 49.4% 30,000 49.4%
Interest Earnings 1,219 1.8% 2,019 2.6% 700 1.2% 700 1.1% 700 1.2% 700 1.2% 700 1.2%
TOTALS $68,532 100.0% $76,960 100.0% $60,700 100.0% $62,700 100.0% $60,700 100.0% $60,700 100.0% $60,700 100.0%
(1)Calculated based on 10%of net profits of the charitable gambling operations operating in the City of Golden Valley.
These contributions are mandated by City ordinance as authorized by State statute.
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
DIVISION: Human Services(094) PROGRAM: Human Services Commission(2020)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Supplies and Services
6320 Supplies $11,957 $12,565 $17,100 $17,100 $17,100 $17,100 $17,100
6440 Other Contractual Services 50,000 59,717 60,000 58,250 60,000 75,000 60,000
TOTAL Supplies and Services 61,957 72,282 77,100 75,350 77,100 92,100 77,100
TOTALS $61,957 $72,282 $77,100 $75,350 $77,100 $92,100 $77,100
CITY OF GOLDEN VALLEY
HUMAN SERVICES COMMISSION
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/18 $213,524
Estimated Revenue - 2018 $62,700
Estimated Expenses - 2018 75,350
Excess of Revenue Over (Under) Expenses (12,650)
Estimated Fund Balance @ 12/31/18 $200,874
Adopted Revenue - 2019 60,700
Adopted Expenses - 2019 92,100
Excess of Revenue Over(Under) Expenses (31,400)
Projected Fund Balance @ 12/31/19 $169,474
Concept Revenue - 2020 60,700
Concept Expenses - 2020 77,100
Excess of Revenue Over (Under) Expenses (16,400)
Projected Fund Balance @ 12/31/20 $153,074
BROOKVIEW FACILITY
Starting In 2017, the budget for the operations of the new Brookview facility will be a Special
Revenue Fund to account for the revenues and expenditures of that facility. This budget was
originally set up for three areas: Banquet Facility, Indoor Play Area and Meeting Rooms. In
2019, the budget for the Banquet Facility will be combined with General Area/Rooms. All
Administration will be handled by the Park and Recreation Department.
Staffing:
1 Custodian
.75 Facilities Coordinator
.50 Guest Services Agent
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
Division: Brookview Facility(020)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Personal Services
6110 Salaries-Regular $0 $29,661 $119,585 $116,985 $121,500 $107,980 $113,620
6111 Salaries-Overtime - - 2,000 4,000 2,000 3,000 3,000
6130 Salaries-Temporary Employees 25,319 122,915 122,915 126,595 111,160 125,145
6150 Employee Insurance 8,202 38,575 38,575 39,735 40,190 42,020
6160 Retirement 7,836 38,370 40,370 39,530 36,770 38,260
TOTAL Personal Services 71,018 321,445 322,845 329,360 299,100 322,045
Supplies and Services
6320 Operating Supplies 12,369 57,300 35,800 57,300 47,300 47,800
6324 Clothing 2,288 2,200 1,000 2,200 1,000 1,000
6340 Professional Services 514 500 3,000 500 - -
6343 Telephone - 2,500 2,400 2,500 - -
6352 Public Information 14,609 42,000 18,000 42,000 29,000 29,000
6382 Contractual Maintenance - 40,000 15,000 40,000 15,000 15,000
6390 Rentals 202 12,000 2,500 12,000 2,500 2,500
6411 Conferences and Schools - 2,500 - 2,500 500 500
6440 Other Contractual Services 471 5,500 8,500 5,500 8,000 8,000
TOTAL Supplies and Services - 30,453 164,500 86,200 164,500 103,300 103,800
TOTALS $0 $101,471 $485,945 $409,045 $493,860 $402,400 $425,845
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
Division: Brookview Center(065) Program: BV General Area/Rooms(2041)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Personal Services
6110 Salaries-Regular Employees $0 $10,549 $79,060 $76,460 $79,755 $107,980 $113,620
6111 Overtime-Regular Employees - - 2,000 4,000 2,000 3,000 3,000
6130 Salaries-Temporary Employees 20,529 89,160 89,160 91,840 79,160 92,185
6150 Employee Insurance 3,553 24,765 24,765 25,505 36,990 38,720
6160 Retirement - 4,447 26,605 28,605 27,405 31,650 32,985
TOTAL Personal Services 0 39,078 221,590 222,990 226,505 258,780 280,510
Supplies and Services
6320 Operating Supplies - 10,022 50,500 30,000 50,500 37,500 38,000
6324 Clothing 2,288 2,200 1,000 2,200 1,000 1,000
6340 Professional Services 514 500 3,000 500 - -
6343 Telephone - 2,500 2,400 2,500 - -
6352 Public Information - 4,000 1,000 4,000 20,000 20,000
6390 Rentals 202 7,000 1,500 7,000 2,000 2,000
6411 Conferences and Schools - 2,500 - 2,500 500 500
6440 Other Contractual Services - 471 - - 8,000 8,000
TOTAL Supplies and Services 0 13,497 69,200 38,900 69,200 69,000 69,500
TOTALS $0 $52,575 $290,790 $261,890 $295,705 $327,780 $350,010
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
Division: Brookview Center(065) Program: BV Indoor Play Area(2042)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Personal Services
6130 Salaries-Temporary Employees $0 $4,790 $33,755 $33,755 $34,755 $32,000 $32,960
6150 Employee Insurance - 353 3,375 3,375 3,480 3,200 3,300
6160 Retirement 414 5,280 5,280 5,445 5,120 5,275
TOTAL Personal Services 5,557 42,410 42,410 43,680 40,320 41,535
Supplies and Services
6320 Operating Supplies 1,795 4,800 4,800 4,800 9,800 9,800
6352 Public Informaiton 7,852 19,000 9,000 19,000 9,000 9,000
6382 Contractual Maintenance - 40,000 15,000 40,000 15,000 15,000
6390 Rentals - 1,000 1,000 500 500
TOTAL Supplies and Services - 9,647 64,800 28,800 64,800 34,300 34,300
TOTALS $0 $15,204 $107,210 $71,210 $108,480 $74,620 $75,835
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
Division: Brookview Center(065) Program: Banquet Facility(2043)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Personal Services
6110 Salaries-Regular $0 $19,112 $40,525 $40,525 $41,745 $0 $0
6150 Employee Insurance - 4,296 10,435 10,435 10,750 - -
6160 Retirement 2,975 6,485 6,485 6,680
TOTAL Personal Services 26,383 57,445 57,445 59,175
Supplies and Services
6320 Operating Supplies 552 2,000 1,000 2,000
6352 Public Information 6,757 19,000 8,000 19,000
6390 Rentals - 4,000 1,000 4,000
6440 Other Contractual Services - 5,500 8,500 5,500
TOTAL Supplies and Services 7,309 30,500 18,500 30,500 - -
TOTALS $0 $33,692 $87,945 $75,945 $89,675 $0 $0
CITY OF GOLDEN VALLEY
BROOKVIEW CENTER
REVENUE DETAIL
Actual 2016 Actual 2017 Adopted 2018 Estimated 2018 Concept 2019 Adopted 2019 Concept2020
Percent Percent Percent Percent Percent Percent Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
Room Rentals
4318 Banquet Facility $400 1.6% $100,000 20.4% $75,000 20.8% $100,000 20.4% $100,000 25.7% $100,000 25.7%
4318 Deck Rental 0.0% 0 0.0% $0 0.0% 0 $0 0.0% $0 0.0%
4318 Meeting Room Rental 3,721 15.0% 45,000 9.2% 45,000 12.5% 45,000 45,000 11.6% 45,000 11.6%
4319 Police on Duty 150 0.6% 3,000 0.6% 4,500 1.2% 3,000 0.6% 3,000 0.8% 3,000 0.8%
4320 Catering Room Usage Fee 0.0% 50,000 10.2% 10,000 2.8% 50,000 10.2% 10,000 2.6% 10,000 2.6%
Total Room Rentals 4,271 198,000 134,500 198,000 158,000 158,000
Indoor Play Area
4321 Daily&Punch Passes 16,153 65.1% 160,000 32.7% 160,000 44.3% 160,000 32.7% 160,000 41.1% 160,000 41.1%
4321 Groups&Private Rentals 188 0.8% 100,000 20.4% 15,000 4.2% 100,000 20.4% 20,000 5.1% 20,000 5.1%
4321 Indoor Play Area 1,596 6.4% 65,000 13.3% 50,000 13.9% 65,000 13.3% 50,000 12.8% 50,000 12.8%
4321 Merchandise 20 0.1% 1,500 0.3% 1,500 0.4% 1,500 0.3% 1,500 0.4% 1,500 0.4%
Total Indoor Play Area - 17,957 326,500 226,500 326,500 231,500 231,500
4512 Sales Tax 0.0% (35,685) -7.3% 0.0% -35,685 0.0% 0.0%
4305 Misc-Public Art Sales 0.0% 1,000 0.2% 1,000 0.0% 0.0%
4471 Interest Earnings 140 2,602 10.5% 100 0.0% 0.0% 0 0.0% 0.0% 0.0%
4501 Permanent Transfers 285,950 0.0% 0 0.0%
TOTALS 286,090 0.0% 24,830 100.0% 489,915 100.0% 361,000 100.0% 489,815 97.9% 389,500 100.0% 389,500 100.0%
CITY OF GOLDEN VALLEY
BROOKVIEW FACILITY FUND
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/18 $209,449
Estimated Revenue - 2018 $361,000
Estimated Expenses - 2018 409,045
Excess of Revenue Over (Under) Expenses (48,045)
Estimated Fund Balance @ 12/31/18 $161,404
Adopted Revenue - 2019 389,500
Adopted Expenses - 2019 402,400
Excess of Revenue Over (Under) Expenses (12,900)
Projected Fund Balance @ 12/31/19 $148,504
Concept Revenue - 2020 389,500
Concept Expenses - 2020 425,845
Excess of Revenue Over (Under) Expenses (36,345)
Projected Fund Balance @ 12/31/20 $112,159
* Working Capital is defined as current assets minus current liabilities.
DWI Enforcement Fund
This fund receives monies from DWI related fines and forfeitures. These funds are restricted
for DWI enforcement and education. MN Statutes 169A.63 subd. 10 guides the law
enforcement agency.
CITY OF GOLDEN VALLEY
DWIENFORCEMENT
REVENUE DETAIL
Actual 2016 Actual 2017 Adopted 2018 Estimated 2018 Concept 2019 Adopted 2019 Concept 2020
Percent Percent Percent Percent Percent Percent Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
DWI Forfeitures $65,085
Interest Earnings
TOTALS $0 0.0% $0 0.0% $0 0.0% $65,085 0.0% $0 0.0% $0 0.0% $0 0.0
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
DIVISION: DWI Fund(2010) PROGRAM: DWI Fund(2010)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Supplies and Services
6320 Supplies $48,275 $0 $0
7110 Transfers to Equipment Fund 80,000 - -
TOTAL Supplies and Services 0 0 0 128,275 0 0 0
TOTALS $0 $0 $0 $128,275 $0 $0 $0
CITY OF GOLDEN VALLEY
DWI ENFORCEMNET
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/18 $75,633
Estimated Revenue - 2018 $65,085
Estimated Expenses - 2018 128,275
Excess of Revenue Over (Under) Expenses (63,190)
Estimated Fund Balance @ 12/31/18 $12,443
Adopted Revenue - 2019 0
Adopted Expenses - 2019 0
Excess of Revenue Over(Under) Expenses 0
Projected Fund Balance @ 12/31/19 $12,443
Concept Revenue - 2020 0
Concept Expenses - 2020 0
Excess of Revenue Over (Under) Expenses 0
Projected Fund Balance @ 12/31/20 $12,443
Violent Offenders Task Force Fund
This fund receives monies from working with Hennepin County's Violent Offenders Task Force
(VOTF). These funds are restricted for law enforcement and education.
CITY OF GOLDEN VALLEY
VOTFENFORCEMENT
REVENUE DETAIL
Actual 2016 Actual 2017 Adopted 2018 Estimated 2018 Concept2019 Adopted 2019 Concept2020
Percent Percent Percent Percent Percent Percent Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
VOTF $23,045
Interest Earnings
TOTALS $0 0.0% $0 0.0% $0 0.0% $23,045 0.0% $0 0.0% $0 0.0% $0 0.0
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
DIVISION: VOTF Fund(2011) PROGRAM: VOTF Fund(2017)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Supplies and Services
6320 Supplies $0 $0 $0
7110 Transfers to General Fund 3,350 10,000 -
TOTAL Supplies and Services 0 0 0 3,350 0 10,000 0
TOTALS $0 $0 $0 $3,350 $0 $10,000 $0
CITY OF GOLDEN VALLEY
VOTF ENFORCEMENT
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/18 $69,222
Estimated Revenue - 2018 $23,045
Estimated Expenses - 2018 3,350
Excess of Revenue Over (Under) Expenses 19,695
Estimated Fund Balance @ 12/31/18 $88,917
Adopted Revenue - 2019 0
Adopted Expenses - 2019 10,000
Excess of Revenue Over (Under) Expenses (10,000)
Projected Fund Balance @ 12/31/19 $78,917
Concept Revenue - 2020 0
Concept Expenses - 2020 0
Excess of Revenue Over (Under) Expenses 0
Projected Fund Balance @ 12/31/20 $78,917
Lodging Tax Special Revenue Fund
This fund is used to account for lodging taxes submitted by the two hotels in the City and the
disbursement of those funds. Ordinance No, 612 was passed in September of 2016 and
started collection of funds in January, 2017. The fee was collected to help promote tourism to
the City of Golden Valley.
CITY OF GOLDEN VALLEY
LODGING TAX FUND
REVENUE DETAIL
Actual 2016 Actual 2017 Adopted 2018 Estimated 2018 Concept 2019 Adopted 2019 Concept2020
Percent Percent Percent Percent Percent Percent Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
Lodging Tax Collected $8,922 $8,950 $8,950 $8,950
Interest Earnings 53
TOTALS $0 0.0% $8,975 0.0% $0 0.0% $8,950 0.0% $0 0.0% $8,950 0.0% $8,950 0.0
CITY OF GOLDEN VALLEY
2019-2020 OPERATING BUDGET
DIVISION: Lodging Tax(2040) PROGRAM: Lodging Tax Collected(2050)
2016 2017 2018 2018 2019 2019 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Supplies and Services
6320 Supplies $0 $0
7110 Transfers to General Fund -
TOTAL Supplies and Services 0 0 0 0 0 0 0
TOTALS $0 $0 $0 $0 $0 $0 $0
CITY OF GOLDEN VALLEY
LODGING TAX
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/18 $8,975
Estimated Revenue - 2018 $8,950
Estimated Expenses - 2018 0
Excess of Revenue Over (Under) Expenses 8,950
Estimated Fund Balance @ 12/31/18 $17,925
Adopted Revenue - 2019 8,950
Adopted Expenses - 2019 0
Excess of Revenue Over (Under) Expenses 8,950
Projected Fund Balance @ 12/31/19 $26,875
Concept Revenue - 2020 8,950
Concept Expenses - 2020 0
Excess of Revenue Over (Under) Expenses 8,950
Projected Fund Balance @ 12/31/20 $35,825