Special Revenue FundsSPECIAL 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
2020-2021 OPERATING BUDGET
DIVISION: Human Services(094) PROGRAM: Human Services Commission(2020)
2017 2018 2019 2019 2020 2020 2021
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Supplies and Services
6320 Supplies 12,565 $17,641 $17,100 $17,100 $17,100 $17,100 $17,100
6440 Other Contractual Services 59,717 58,250 75,000 75,000 60,000 78,500 60,000
TOTAL Supplies and Services 72,282 75,891 92,100 92,100 77,100 95,600 77,100
TOTALS 72,282 $75,891 $92,100 $92,100 $77,100 $95,600 $77,100
CITY OF GOLDEN VALLEY
HUMAN SERVICES COMMISSION
REVENUE DETAIL
Actual 2017 Actual 2018 Adopted 2019 Estimated 2019 Concept 2020 Adopted 2020 Concept 2021
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 $37,560 48.8% $41,551 54.7% $30,000 49.4% $32,000 51.0% $30,000 49.4% $30,000 49.4% $30,000 49.4
Fund Raising Proceeds 37,381 48.6% 31,118 40.9% 30,000 49.4% 30,000 47.8% 30,000 49.4% 30,000 49.4% 30,000 49.4
Interest Earnings 2,019 2.6% 3,322 4.4% 700 1.2% 700 1.1% 700 1.2% 700 1.2% 700 1.2
TOTALS 76,960 100.0% $75,991 100.0% $60,700 100.0% $62,700 100.0% $60,700 100.0% $60,700 100.0% $60,700 100.0
114
CITY OF GOLDEN VALLEY
HUMAN SERVICES COMMISSION
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/19 213,524
Estimated Revenue - 2019 62,700
Estimated Expenses - 2019 92,100
Excess of Revenue Over(Under) Expenses 29,400)
Estimated Fund Balance @ 12/31/19 184,124
Adopted Revenue - 2020 60,700
Adopted Expenses - 2020 77,100
Excess of Revenue Over(Under) Expenses 16,400)
Projected Fund Balance @ 12/31/20 167,724
Concept Revenue - 2021 60,700
Concept Expenses - 2021 77,100
Excess of Revenue Over(Under) Expenses 16,400)
Projected Fund Balance @ 12/31/21 151,324
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 is for
three areas: Banquet Facility, Indoor Play Area and Meeting Rooms. All Administration will be
handled by the Park and Recreation Department.
Staffing:
1 Custodian
75 Facilities Coordinator
50 Guest Services Agent
Transfers:
Transfers will be set aside for future replacement of equipment, furniture and fixtures.
CITY OF GOLDEN VALLEY
2020-2021 OPERATING BUDGET
Division: Brookview Facility(020)
2020% 2021%
2017 2018 2019 2019 2020 2020 2021 OVER 2019 Over 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT ADOPTED PROPOSED
Personal Services
6110 Salaries-Regular 29,661 $122,834 $107,980 $107,980 $113,620 $121,825 $129,505
6111 Salaries-Overtime 2,227 3,000 2,500 3,000 2,500 2,500
6130 Salaries-Temporary Employees 25,319 122,883 111,160 111,160 125, 145 118,960 127,875
6150 Employee Insurance 8,202 34,968 40,190 40,190 42.020 44,670 47,380
6160 Retirement 7,836 32,113 36,770 34,680 38,260 38,445 40,770
TOTAL Personal Services 71,018 315,025 299,100 296,510 322,045 326, 400 348,030 9. 13% 6.63%
Supplies and Services
6320 Operating Supplies 12,369 40,082 47,300 46,685 47,800 47,800 47,800 1.06% 0.00%
6324 Clothing 2,288 485 1,000 1,200 1,000 1,100 1,100 10.00% 0.00%
6340 Professional Services 514 1,582
6343 Telephone 1,007 860 860
6352 Public Information 14,609 18,590 29,000 24,000 29,000 24,000 26,250 -17.24% 9.38%
6382 Contractual Maintenance 2,688 15,000 5,000 15,000 5,000 5,000 -66.67% 0.00%
6390 Rentals 202 2,250 2,500 2,500 2,500 3,315 3,315 32.60% 0.00%
6411 Conferences and Schools 500 500 500 750 750 50.00% 0.00%
6440 Other Contractual Services 471 18,557 8,000 10,605 8,000 10,605 10,605 32.56% 0.00%
TOTAL Supplies and Services 30,453 85,241 103,300 90,490 103,800 93,430 95,680 -9.55% 2.41%
Transfers
7110 Permanent Tranfers-BV Facility Resery 50,000
TOTAL Transfers 0 0 0 0 0 0 50,000
TOTALS 101,471 $400,266 $402,400 387,000 $425,845 419, 830 493,710 4.33% 17.60%
CITY OF GOLDEN VALLEY
2020-2021 OPERATING BUDGET
Division: Brookview Center(065)Program: BV General Area/Rooms(2041)
2020% 2021%
2017 2018 2019 2019 2020 2020 2021 OVER 2019 Over 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT ADOPTED PROPOSED
Personal Services
6110 Salaries-Regular Employees 10,549 $80,652 $107,980 $107,980 $113,620 $121,825 $129,505
6111 Overtime-Regular Employees 2,227 3,000 2,500 3,000 2,500 2,500
6130 Salaries-Temporary Employees 20,529 85,995 79,160 79,160 92,185 86,000 93,925
6150 Employee Insurance 3,553 22,014 36,990 36,990 38,720 41,420 44,030
6160 Retirement 4,447 23,210 31,650 31,650 32,985 35,325 37,555
TOTAL Personal Services 39,078 214,098 258,780 258,280 280,510 287,070 307,515 10.93% 7.12%
Supplies and Services
6320 Operating Supplies 10,022 30,174 37,500 36,885 38,000 38,000 38,000 1.33% 0.00%
6324 Clothing 2,288 485 1,000 1,200 1,000 1,100 1,100 10.00% 0.00%
6340 Professional Services 514 1,582
6343 Telephone 1,007 860 860 0.00%
6352 Public Information 1,429 20,000 17,500 20,000 17,500 19,750 -12.50°% 12.86%
6390 Rentals 202 815 2,000 2,000 2,000 2,815 2.815 40.75% 0.00%
6411 Conferences and Schools 500 500 500 750 750 50.00% 0.00%
6440 Other Contractual Services 471 10,335 8,000 10,605 8,000 10,605 10,605 32.56% 0.00%
TOTAL Supplies and Services 13,497 45,827 69,000 68,690 69,500 71,630 73,880 3.81% 3.14°%
Transfers
7110 Permanent Tranfers-BV Facility Reserve 25,000
TOTAL Transfers 0 0 0 0 0 0 25,000
TOTALS 52,575 $259,925 $327,780 $326,970 $350,010 $358,700 $406,395 9.43% 13.30%
CITY OF GOLDEN VALLEY
2020-2021 OPERATING BUDGET
Division: Brookview Center(065) Program: BV Indoor Play Area(2042)
2020% 2021%
2017 2018 2019 2019 2020 2020 2021 OVER 2019 Over 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT ADOPTED PROPOSED
Personal Services
6130 Salaries-Temporary Employees 4,790 $36,888 $32,000 $32,000 $32,960 $32,960 $33,950
6150 Employee Insurance 353 2,653 3,200 3,200 3,300 3,250 3.350
6160 Retirement 414 3,029 5,120 3.030 5,275 3,120 3,215
TOTAL Personal Services 5,557 42.570 40,320 38,230 41,535 39,330 40,515 -2.46% 3.01%
Supplies and Services
6320 Operating Supplies 1,795 6.371 9,800 9.800 9,800 9,800 9,800 0.00% 0.00%
6352 Public Informaiton 7,852 11,012 9,000 6,500 9,000 6,500 6,500 -27.78% 0.00%
6382 Contractual Maintenance 2,688 15,000 5,000 15,000 5,000 5,000 -66.67% 0.00%
6390 Rentals 500 500 500 500 500 0.00% 0.00%
6440 Other Contractual Service 165
TOTAL Supplies and Services 9.647 20,236 34,300 21,800 34,300 21,800 21,800 -36.44% 0.00%
Transfers
7110 Permanent Tranfers-BV Facility Reserve 25,000
TOTAL Transfers 0 0 0 0 0 0 25,000
TOTALS 15,204 62,806 74,620 60,030 75,835 61,130 87,315 -18.08% 42.83%
CITY OF GOLDEN VALLEY
2020-2021 OPERATING BUDGET
Division: Brookview Center(065) Program: Banquet Facility(2043)
2017 2018 2019 2019 2020 2020 2021
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Personal Services
6110 Salaries-Regular 19,112 $42,182 0 0 0 0 0
6150 Employee Insurance 4,296 10,301
6160 Retirement 2,975 5,874
TOTAL Personal Services 26,383 58,357
Supplies and Services
6320 Operating Supplies 552 3,537
6352 Public Information 6,757 6,149
6390 Rentals 1,435
6440 Other Contractual Services 8,057
TOTAL Supplies and Services 7,309 19,178
TOTALS 33,692 $77,535 0 0 0 0 0
CITY OF GOLDEN VALLEY
BROOKVIEW CENTER
REVENUE DETAIL
Actua12017 Actual2018 Adopted 2019 Estimated 2019 Concept2020 Adopted 2020 Concept2021
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
4305 Miscellaneous Income $ - 0.0% $ 112 0.0% $ - 0.0% 0.0% $ - 0.0% $ 0.0% $ - 0.0%
4318 Banquet Facility 400 1.6% 64,177 15.1% 100,000 25.7% 162,985 35.2% 100,000 25.7% 150,000 33.3% 150,000 33.4%
4318 Deck Rental 0.0% 4,845 1.1%0.0% 3,000 0.6%0.0% 3,000 0.7% 2,000 0.4%
4318 Meeting Room Rental 3,721 15.0% 72,647 17.1% 45,000 11.6% 45,000 9.7% 45,000 11.6% 45,000 10.0% 45,000 10.0%
4319 Police on Duty 150 0.6% 6,451 1.5% 3,000 0.8% 3,000 0.6% 3,000 0.8% 3,000 0.7% 3,000 0.7%
4320 Catering Room Usage Fee 0.0% 18,492 4.3% 10,000 2.6% 10,000 2.2% 10,000 2.6% 10,000 2.2% 10,000 2.2%
Total Room Rentals 4,271 166,724 158,000 223,985 158,000 211,000 210,000
Indoor Play Area
4321 Daily&Punch Passes 16,153 65.1% 166,884 39.2% 160,000 41.1% 167,825 36.2% 160,000 41.1% 167,825 37.3% 167,825 37.4%
4321 Groups&Private Rentals 188 0.8% 10,399 2.4% 20,000 5.1% 20,000 4.3% 20,000 5.1% 20,000 4.4% 20,000 4.5%
4321 Indoor Play Area 1,596 6.4% 47,435 11.2% 50,000 12.8% 50,000 10.8% 50,000 12.8% 50,000 11.1% 50,000 11.1%
4321 Merchandise 20 0.1% 1,838 0.4% 1,500 0.4% 1,500 0.3% 1,500 0.4% 1,500 0.3% 1,500 0.3%
Total Indoor Play Area 17,957 226,556 231,500 239,325 231,500 239,325 239,325
4305 Misc-Public Art Sales 0.0%0.0%0.0%0.0%0.0%0.0%0.0%
4471 Interest Earnings 2,602 10.5% 3,791 0.9% 0.0% 0.0% 0.0% 0.0% 0.0%
4486 Miscellaneous Revenue 0.0% 28,343 6.7% 0.0% 0.0% 0.0
TOTALS 24,830 100.0% 425,414 100.0% 389,500 100.0% 463,310 100.0% 389,500 100.0% 450,325 100.0% 449,325 100.0%
CITY OF GOLDEN VALLEY
BROOKVIEW FACILITY FUND
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/19 235,651
Estimated Revenue - 2019 463, 310
Estimated Expenses - 2019 387,000
Excess of Revenue Over (Under) Expenses 76,310
Estimated Fund Balance @ 12/31/19 311,961
Adopted Revenue - 2020 450, 325
Adopted Expenses - 2020 419,830
Excess of Revenue Over (Under) Expenses 30,495
Projected Fund Balance @ 12/31/20 342,456
Concept Revenue - 2021 449, 325
Concept Expenses - 2021 493,710
Excess of Revenue Over (Under) Expenses 44,385)
Projected Fund Balance @ 12/31/21 298,071
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
2020-2021 OPERATING BUDGET
DIVISION: DWI Fund(2010) PROGRAM: DWI Fund(2010)
2020% 2021
2017 2018 2019 2019 2020 2020 2021 OVER 2019 Over 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT ADOPTED PROPOSED
Personal Services
6111 Overtime-Regular Employees 844 $1,035 0 $1,200 0
6160 Retirement 134 165 195
TOTAL Personal Services 978 1,200 1,395 DIV/01 #DIV/01
Supplies and Services
6320 Supplies 42,766 54,175 20,000 DIV/01 #DIV/0!
6411 Conferences and Schools 375 274 400 DIV/0! #DIV/0!
TOTAL Supplies and Services 43,141 54,449 20,400
Capital Outlav
6960 Capital Outlay 6,809 5,315 DIV/01 #DIV/0!
TOTAL Capital Outlay 6,809 5,315
Transfers
7110 Transfers 152,572 9,000 100.00% #DIV/01
TOTAL Supplies and Services 0 152,572 9,000 0 0 0 0
TOTALS 50,928 $213,536 $9,000 $21,795 0 0 0
CITY OF GOLDEN VALLEY
DWIENFORCEMENT
REVENUE DETAIL
Actual2017 Actual2018 Adopted 2019 Estimated 2019 Concept2020 Adopted 2020 Concept2021
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 75,900 88,834 0 14,940 0
Interest Earnings 1,036 903 0 0
TOTALS 76,936 0.0% $89,737 0. 0%0 0.0% $14,940 0.0%0 0.0%0 0.0%0 0.0
CITY OF GOLDEN VALLEY
DWI ENFORCEMNET
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/19 21 ,057
Estimated Revenue - 2019 14,940
Estimated Expenses - 2019 21,795
Excess of Revenue Over (Under) Expenses 6,855)
Estimated Fund Balance @ 12/31/19 14,202
Adopted Revenue - 2020 0
Adopted Expenses - 2020 0
Excess of Revenue Over (Under) Expenses 0
Projected Fund Balance @ 12/31/20 14,202
Concept Revenue - 2021 0
Concept Expenses - 2021 0
Excess of Revenue Over (Under) Expenses 0
Projected Fund Balance @ 12/31/21 14,202
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.
In 2020, a transfer will be made to the Equipment Fund for $15,000. This will go for a
purchase of a second drone.
CITY OF GOLDEN VALLEY
2020-2021 OPERATING BUDGET
DIVISION: VOTF Fund(2017) PROGRAM: VOTF Fund(2017)
2017 2018 2019 2019 2020 2020 2021
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT
Supplies and Services
6320 Supplies 3,350 4,000
TOTAL Supplies and Services 3,350 4,000
Transfers
7110 Transfers to General Fund 10,000 10,000 15,000
TOTAL Supplies and Services 0 0 10,000 10,000 0 15,000 0
TOTALS 0 3,350 $10,000 $14,000 0 $15,000 0
CITY OF GOLDEN VALLEY
VOTF
REVENUE DETAIL
Actual 2017 Actual 2018 Adopted 2019 Estimated 2019 Concept2020 Adopted 2020 Concept 2021
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 0 47,277 0 15,000 0
Interest Earnings 486
TOTALS 0 0.0% $47,763 0.0%0 0.0% $15,000 0.0%0 0.0%0 0.0%0 0.0
CITY OF GOLDEN VALLEY
VOTF
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/19 113,635
Estimated Revenue - 2019 15,000
Estimated Expenses - 2019 14,000
Excess of Revenue Over(Under) Expenses 1,000
Estimated Fund Balance @ 12/31/19 114,635
Adopted Revenue - 2020 0
Adopted Expenses - 2020 15,000
Excess of Revenue Over (Under) Expenses 15,000)
Projected Fund Balance @ 12/31/20 99,635
Concept Revenue - 2021 0
Concept Expenses - 2021 0
Excess of Revenue Over(Under) Expenses 0
Projected Fund Balance @ 12/31/ 21 99,635
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 2016 and started
collection of funds in January, 2017. The fee was collected to help promote tourism to the City
of Golden Valley.
In 2021, the funds will be used for a branding program.
CITY OF GOLDEN VALLEY
2020-2021 OPERATING BUDGET
DIVISION: Lodging Tax(2040) PROGRAM: Lodging Tax Collected(2040)
2020% 2021
2017 2018 2019 2019 2020 2020 2021 OVER 2019 Over 2020
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED CONCEPT ADOPTED CONCEPT ADOPTED PROPOSED
Supplies and Services
6340 Professional Services 0 0 0 0 0 0 $50,000
7110 Transfers to General Fund
TOTAL Supplies and Services 0 0 0 0 0 0 50,000
TOTALS 0 0 0 0 0 0 $50,000
CITY OF GOLDEN VALLEY
LODGING TAX FUND
REVENUE DETAIL
Actual 2017 Actual 2018 Adopted 2019 Estimated 2019 Concept 2020 Adopted 2020 Concept 2021
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 99.4% $10,647 98.1% $8,950 100.0 k $10,430 100.0% $8,950 100.0% $10,000 100.0% $10,000 100.0
Interest Earnings 53 0. 6% 202 1.9% 0 0.0% 0 0.0% 0.0% 0 0.0% 0 0.0
TOTALS 8,975 100.0% $ 10,849 100.0% $8,950 100.0% $10,430 100.0% $8,950 100.0% $ 10,000 100.0% $10,000 100.0
CITY OF GOLDEN VALLEY
LODGING TAX
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/19 19,823
Estimated Revenue - 2019 10,430
Estimated Expenses - 2019 0
Excess of Revenue Over(Under) Expenses 10,430
Estimated Fund Balance @ 12/31/19 30,253
Adopted Revenue - 2020 10,000
Adopted Expenses - 2020 0
Excess of Revenue Over (Under) Expenses 10,000
Projected Fund Balance @ 12/31/20 40,253
Concept Revenue - 2021 10,000
Concept Expenses - 2021 50,000
Excess of Revenue Over (Under) Expenses 40,000)
Projected Fund Balance @ 12/31/21 253