HomeMy WebLinkAbout08-28-2024 Workshop PacketCALL TO ORDER -Workshop Meeting -6:00 P.m.
Roll Call
Workshop Topics
2025 Preliminary Budget (Public Works -Parks & Rec –Utilities)
2025 PRELIMINARY BUDGET DISCUSSION (PW -PARKS -UTILITIES)X.PDF
Adjourn
This agenda is subject to change by additions and deletions.
Mayor
Tom Fischer
Council Members
Teresa Miller
Amanda Gutierrez
Dave Miller
Chris Kwapick
Workshop Meeting of the
Little Canada City Council
Wednesday, August 28, 2024
6:00 p.m.
City Center Conference Room
A G E N D A
515 Little Canada Road
East
Little Canada, MN 55117
www.littlecanadamn.org
City Administrator
Chris Heineman
1.
2.
3.
A.
Documents:
4.
STAFF REPORT
TO: Mayor Fischer and Members of City Council
FROM: Chris Heineman, City Administrator
Sam Magureanu, Finance Director
DATE: August 28, 2024, City Council Workshop
RE: Preliminary Review of the Proposed 2025 Budget and Levy
(Public Works - Parks & Recreation - Utilities)
REQUESTED ACTION:
The purpose of this City Council workshop is to review the preliminary 2025 proposed General
Fund Operating Budget for Public Works, Parks & Recreation, and Utilities. The Council is asked
to provide feedback at this time and no additional action is required.
BACKGROUND:
The budget document is a planning and management tool for implementing the community's vision
as identified in the Comprehensive Plan and the City Council's Strategic Plan to ensure the ongoing
provision of consistent and cost-effective public services.
GENERAL FUND
As the primary operating fund for the City, the General Fund records all revenues and expenditures
that are not assigned to another fund and provides the resources to sustain the daily activities for
administrative and operating expenses for general government including public safety, public works,
recreation, and community development. The General Fund has more diverse revenue sources than
other funds, including property taxes, licenses, permits, fines and forfeits, intergovernmental revenue
(grants), service charges, and investment interest.
The General Fund budget is a comprehensive decision-making document based on current city
operations, services, and its policies and goals. The City Council is asked to provide feedback and
direction regarding the proposed preliminary budget to ensure that it meets Council goals, maintains
core services, and is sensitive to tax impacts for our businesses and local residents.
PUBLIC WORKS - The Public Works Department provides necessary services to residents,
businesses, and visitors by providing well-planned, cost-effective support that promotes public
health, personal safety, and economic vitality in a manner that preserves the City’s infrastructure for
future generations. It oversees the following departments:
General City Engineering – Department #15
Streets – Department #31
Street Lighting – Department #33
City Garage – Department #35
Shade Tree – Department #71
Proposed Budget Highlights – Engineering – Total Proposed Budget $37,350
The proposed 2025 Engineering budget remains relatively flat when compared to the 2024 budget,
with an increase of 7.17% or $2,500 as a result of an anticipated increase in usage and development
of the GIS system. The largest expenditure in the contractual services budget includes $28,000 for
general engineering services. These services are not part of our annual Capital Improvement Plan
(CIP) engineering services and are used to address drainage issues, property surveys, and general
engineering requests.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Contractual Services 34,992$ 79,089$ 31,100$ 34,850$ 37,350$ 7.17% 2,500$
ENGINEERING DEPARTMENT (#15)
Proposed Budget Highlights – Streets – Total Proposed Budget $381,809
Overall, the proposed 2025 streets budget remains flat with a slight decrease of 0.07% or $259.
• Personnel Services is an increase of 6.43% or $12,919. This increase relates primarily to a
3% COLA adjustment and a 3.25% step increase for eligible employees. In addition, it
includes the promotion of PW Maintenance Staff to a supervisory role, a $4,712 impact.
Only 10% of this amount directly impacts the street budget. The remaining 90% is divided
between 40% Water Fund, 40% Sewer Fund, and 10% Storm Water Fund. This increase is a
placeholder until we determine the current supervisor’s ability to continue in the role and
how this position may transition over the next year.
• Commodities an increase of 1.52% or $1,555. Commodities include things like salt budget,
fuel, repair & maintenance, signs, and other operating supplies. The largest expenditure
within this category relates to road salt at $47,000, a 0% increase from the prior year’s
budget. This expenditure is recommended to remain flat since there is salt left from the
previous year due to a mild winter. $555 were also included for the wellness program staff
reimbursements in this department.
• Contractual Services budget is an 18.22% or $14,215 decrease from the 2024 budget.
There were two main categories that have been reduced. The first one relates to work crews
for special projects. This work crew is facilitated by the State of Minnesota Department of
Corrections. The current budget reduction of $7,500 is more in line with historical actual
trends. The second category relates to staff training. This budget has been reduced by
$7,350, since for 2025 the city anticipates no CDL school for any of the public works staff.
In addition, the City is able to maintain the budget for Street Striping and Crack filling flat due to a
mild winter.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Personnel Services 196,672$ 226,678$ 215,778$ 201,026$ 213,945$ 6.43% 12,919$
Commodities 93,751$ 105,585$ 92,000$ 102,500$ 104,055$ 1.52% 1,555$
Contractual Services 30,961$ 46,036$ 68,680$ 78,024$ 63,810$ -18.22% (14,215)$
Total 321,384$ 378,299$ 376,458$ 381,550$ 381,809$ 0.07%259$
STREETS DEPARTMENT (#31)
Proposed Budget Highlights – Street Lighting – Total Proposed Budget $71,630
The proposed budget includes no increases from the 2024 budget. The cost is driven by Xcel
Energy price. The five-year average is at $63,372 and 2023 actual was $70,247.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Commodities -$ 2,158$ 2,000$ 2,000$ 2,000$ 0.00%-$
Contractual Services 65,091 70,247 69,630 69,630 69,630 0.00%-
Total 65,091$ 72,405$ 71,630$ 71,630$ 71,630$ 0.00%-$
STREET LIGHTING DEPARTMENT (#33)
Proposed Budget Highlights – City Garage – Total Proposed Budget $55,600
The proposed budget is an increase of 6.8% or $3,540. The increase relates primarily to a $3,000
increase for repairs & maintenance. The current budget for repairs and maintenance of $11,000
reflects a five-year average of $10,911. The budget is for things like garage doors repairs and
HVAC system repairs. The largest expenditure in the department relates to electric & gas utilities,
which remained flat at $33,000.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Commodities 13,229$ 19,455$ 11,000$ 13,000$ 16,000$ 23.08% 3,000$
Contractual Services 35,472 31,204 38,669 39,060 39,600 1.38%540
Total 48,702$ 50,659$ 49,669$ 52,060$ 55,600$ 6.80% 3,540$
CITY GARAGE DEPARTMENT (#35)
Proposed Budget Highlights – Shade Tree – Total Proposed Budget $50,000
The proposed budget is a 25% increase from the 2024 budget of $10,000. This budget is primarily
used for the removal of Ash trees on public right of way. The 2023 actual expenditure amount was
$56,239. We are also planning to provide some additional staff training on safe tree removal to help
reduce this cost in the future when possible. Contracted tree removal will still be utilized for
difficult trees or in cases where a crane or specialized equipment is needed.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Contractual Services 20,650$ 56,239$ 20,000$ 40,000$ 50,000$ 25.00% 10,000$
SHADE TREE DEPARTMENT (#71)
PARKS & COMMUNITY SERVICES - The Parks & Recreation/Community Services Department
promotes community engagement, wellness, and pride by providing exceptional public recreation
services, activities, and facilities to the Little Canada community. It oversees the following
departments:
Parks & Recreation
Recycling and Sanitation
Proposed Budget Highlights – Parks & Recreation – Total Proposed Budget $677,925
The 2025 budget is an increase of 4.98% or 32,132.
• Personnel Services an increase of 4.48% or $22,965. This increase relates primarily to a 3%
COLA adjustment and a 3.25% step increase for eligible employees.
• Commodities an increase of 3.81% or $2,152. Minor increases in the operating supplies and
repairs and maintenance accounts due to aging equipment at park facilities. In addition,
$1,467 was included for employee reimbursements for the wellness program.
• Contractual Services an increase of 9.14% or $7,016. A couple of major factors
contributed to this increase.
Reach-for-Resources - $1,850 - This is a new program that provides inclusion
services for residents. Reach-for-Resources is a non-profit organization that
provides services & support to individuals with disabilities throughout Minnesota.
Brightly - $2,735 – Ongoing service agreement for computerized maintenance
management system for both Public Works and Parks Departments.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Personnel Services 418,264$ 446,403$ 458,873$ 512,640$ 535,605$ 4.48% 22,965$
Commodities 36,496$ 48,696$ 53,275$ 56,422$ 58,574$ 3.81% 2,152
Contractual Services 68,999$ 80,716$ 67,190$ 76,732$ 83,747$ 9.14% 7,016
Total 523,759$ 575,815$ 579,338$ 645,793$ 677,925$ 4.98% 32,132$
PARKS & RECREATION DEPARTMENT (#51)
Proposed Budget Highlights – Recycling & Sanitation – Total Proposed Budget $33,245
The 2025 budget is a decrease of 8.64% or 3,146.
• Personnel Services an increase of 4.29% or $189. This increase relates primarily to a 3%
COLA adjustment and a 3.25% step increase for eligible employees and staff changes.
• Contracted Services a decrease of 10.93% or $3,334. The decrease relates to moving non-
newsletter translation expenditures to the Administration department.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Personnel Services 3,820$ 3,640$ 4,120$ 4,390$ 4,579$ 4.29%189$
Commodities 1,103$ 1,002$ 2,120$ 1,500$ 1,500$ 0.00%-
Contractual Services 17,886$ 26,495$ 25,900$ 30,500$ 27,166$ -10.93% (3,334)
Total 22,809$ 31,137$ 32,140$ 36,390$ 33,245$ -8.64% (3,146)$
RECYCLING/SANITATION DEPARTMENT (#34)
ENTERPRISE UTILITY FUNDS
Overview
Enterprise funds are used to finance and account for the acquisition, operation, and maintenance of
services. These services are entirely or predominantly self-supported by user charges. The City of
Little Canada operates three enterprise funds, the Water Fund, Sewer Fund, and Storm Water Fund.
Water Fund 601 - The Water Utility Fund is self-sustaining. The City maintains a public water
distribution system. Water is purchased from the St Paul Regional Water Services (SPRWS) on a
wholesale basis. Metering devices are maintained to account for the usage.
• Water Purchase - The largest expenditure in the fund relates to water purchases from the
St. Paul Regional Water Services (SPRWS) currently budgeted at $1,520,111 a 6.72%
increase from 2024 rates.
Significant rate increases have been scheduled beginning with 2022, up to 2027, and relate
to SPRWS building a new treatment plant, the McCarrons Water Treatment Plant, that
began in 2021.
2022 2023 2024 2025 2026 2027
2.03$ 2.22$ 2.38$ 2.54$ 2.67$ 2.80$
% Change 9.36% 7.21%6.72%5.12% 4.87%
2022 2023 2024 2025 2026 2027
14,100$ 15,400$ 16,500$ 17,600$ 18,500$ 19,400$
% Change 9.22% 7.14%6.67%5.11% 4.86%
Volume Rate Increase
Monthly Base Fee Increase
• Personnel Services an increase of 0.30% or $1,136. The minimal increase was
accomplished due to changes in the allocation of staff time. City employees are typically
paid from more than one fund or department and is determined based on the type of work
they perform. For example, a public works employee can have its “work time” during the
year divided as such:
o 25% - General Fund Streets – Department #31
o 25% - Water Fund
o 25% - Sewer Fund
o 25% - Storm Water Fund
In the situation described above, only 25% of the staff salary will impact each fund. It is very
important that each year City staff reevaluates current allocations to ensure proper allocation of
personnel expenditures to each fund and department. This is done to properly track operating cost
by fund and department, adopt accurate fee rates, meet financial reporting requirements, and for
insurance liability and workers' compensation insurance purposes. In addition to allocation changes
a 3% COLA and a 3.25% step increase for eligible employees were also included.
• Commodities are an increase of 51.65% or $21,360. The increase relates to purchases of
additional water meters that are installed in new developments as well as replacing some of
the aging ones in the system. For new homes, the meters are charged to developers or
homeowners when the building permit is issued, and aging/existing meters are paid by the
City when replaced.
• Contractual Services are an increase of 6.14% or $8,748. The increase relates primarily to
the increase in the cost of insurance liability, workers' compensation as well as audit
services.
• Depreciation expenditures are estimated each year based on the current depreciation
schedule of the capital infrastructure. These funds are ultimately transferred at the end of the
year to the Capital Infrastructure Fund 604. This fund is used for purchasing capital assts
that are related to the utilities fund.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Water - SPRWS 1,171,127$ 1,375,335$ 1,328,600$ 1,424,392$ 1,520,111$ 6.72% 95,719$
Personnel Services 350,005 429,460 407,130 372,802 373,938 0.30% 1,136
Commodities 41,592 42,253 40,000 41,360 63,981 54.69% 22,621
Contractual Services 143,245 125,119 132,899 142,401 151,149 6.14% 8,748
Depreciation 252,963 241,270 268,400 276,452 284,746 3.00% 8,294
Total 1,958,931$ 2,213,437$ 2,177,029$ 2,257,407$ 2,393,925$ 6.05% 136,518$
Water Fund 601
Sewer Fund 602 - The Sanitary Sewer Utility Fund is a self-sustaining fund. The maintenance of
the sanitary sewer lines and lift stations is the responsibility of the City of Little Canada Public
Works Department. The maintenance includes inspections, flushing, and cleaning of the sewer lines
and routine maintenance of the lift stations. Wastewater flows into the Metropolitan Council’s
system to be treated. City staff is also exploring the possible option of providing contracted services
to the City of North Oaks in 2025. These services are currently being provided by White Bear
Township.
• Municipal Wastewater Charge - For 2025, the estimated wastewater service fee for Little
Canada is $1,424,252, a change of 8.40% from 2024. This represents the largest expenditure
within the fund. This amount is determined based on the overall City’s percentage system
flow during 2023.
• Personnel Services an increase of 1.25% or $4,616. This includes calculated increases for
COLA at 3% and 3.25% step increases for eligible employees. The minimal increase was
accomplished by making changes to the allocation of staff time.
• Commodities a 5.33% increase of $2,596 for anticipated maintenance at the City’s lift
stations.
• Contractual Services are an increase of 6.06% or $6,977. The increase relates primarily to
the increase in liability insurance, workers' compensation, and audit services.
• Depreciation expenditures are estimated each year based on the current depreciation
schedule of the capital infrastructure. These funds are ultimately transferred at the end of the
year to the Capital Infrastructure Fund 604. This fund is used for purchasing capital assets
that are related to the Utility Fund.
2022 2023 2023 2024 2025 %$
ACTUAL ACTUAL BUDGET BUDGET BUDGET Change Change
Sewer - MWC 933,746$ 1,117,491$ 1,117,066$ 1,313,917$ 1,424,252$ 8.40% 110,335$
Personnel Services 354,330 435,115 411,526 369,322 373,938 1.25% 4,616
Commodities 33,647 26,695 47,150 48,725 52,581 7.92% 3,857
Contractual Services 125,200 105,345 108,894 115,133 122,109 6.06% 6,977
Depreciation 158,741 163,323 164,800 169,744 174,836 3.00% 5,092
Total 1,605,665$ 1,847,969$ 1,849,436$ 2,016,840$ 2,147,717$ 6.49% 130,877$
Sewer Fund 602
Storm Water Fund 603 - The Storm Water Fund was implemented as a standalone enterprise fund
starting at the beginning of 2024, The City decided to add this fund to identify and present
separately all the projects that relate to stormwater management and infrastructure for ease of
tracking and to closely monitor stormwater infrastructure needs. Previously, all the stormwater CIP
costs were expensed and recorded in the Infrastructure Capital Project Fund 450.
The fund is expected to bring in approximately $500,000 in revenues generated from the stormwater
utility fee.
• Personnel Services an increase of 0.12% or $280 for a total of $232,478. The minimal
increase was accomplished due to changes in the allocation of staff time, COLA at 3% and
3.25% step increases for eligible employees.
• Capital Infrastructure a decrease of 60.61% or $209,256 from over $345K budgeted in
2024. These types of expenditures can vary from year to year and are budgeted with the
City’s ten-year capital infrastructure budget. The 2024 budget enabled the City of Little
Canada to complete a 5,500 linear foot slip-lining project in 2024.
2024 2025 %$
BUDGET BUDGET Change Change
Personnel Services 232,198$ 232,478$ 0.12%280$
Commodities 19,000$ 19,000$ 0.00%-
Contractual Services 6,600$ 6,600$ 0.00%-
Capital Infrastructure 345,256$ 136,000$ -60.61% (209,256)
Total 603,054$ 394,078$ -34.65% (208,976)$
STORM WATER (603)
The 2024 implementation of the Storm Water Utility Fund continues to provide the necessary
resources to enable the City to provide high-quality services to its residents while maintaining a low
tax rate and levy. Without this fee, many of the capital infrastructure investments would not be
possible over the next 10 years.
Some of the benefits of the implementation of the Stormwater Fund include:
General Fund Department #32 Storm Water Expenditures – These expenditures historically
have been budgeted in the General Fund as part of the tax levy. Eliminating these
expenditures from the General Fund allowed for a reduction in the levy of $6,600 for the
2025 budget.
Capital Infrastructure Fund 450 – As noted earlier Capital Infrastructure expenditures
related to Storm Water Infrastructure have been paid from the City’s Capital Infrastructure
Streets Fund 450. Eliminating these expenditures from Fund 450 will positively impact the
fund’s ability to use its resources primarily for street improvement projects. Further, fund
450 has been funded partially through a tax levy. For 2025 this levy continues to remain low
(proposed at $200,000) partially due to stormwater CIP projects funded by the Stormwater
Utility Fee.
Personnel Cost – The implementation of the Stormwater Fund also allowed for revised
allocations of the City’s staff time. As noted in the above table $232,478 of personnel staff
time has been allocated to the Storm Water Fund. Before the Stormwater Fund, these
expenditures were allocated between the General Fund, Water and Sewer Fund.
PRELIMINARY TAX CAPACITY UPDATE
Ramsey County recently provided preliminary Tax Capacity values. These values are used to
analyze and predict the 2025 tax rate. As can be noted in the table below City’s tax capacity value
decreased by 2.55%. This is not a positive outcome since a lower tax capacity results in a higher tax
rate. The tax rate is important since it is used in the annual calculation of property tax. The lower
the tax rate; the lower the tax.
Final Final Final Est. Final
Tax Capacity %Tax Capacity %Tax Capacity %Tax Capacity %
Values Change Values Change Values Change Values Change
2021/2022 2022/2023 2023/2024 2024/2025
TAXABLE VALUATIONS:
Real Estate 15,748,259$ 1.61% 17,378,323$ 10.35% 19,414,661$ 11.72% 19,413,456$ -0.01%
Personal Property 108,410 -47.44%112,262 3.55%119,182 6.16%145,518 22.10%
SUBTOTALS:15,856,669 0.97% 17,490,585 10.30% 19,533,843 11.68% 19,558,974 0.13%
Fiscal Disparities:
Contribution (2,321,589) 13.03% (2,268,439) -2.29% (2,317,381) 2.16% (2,762,485) 19.21%
Tax Increment (715,299) -0.50% (803,036) 12.27% (916,269) 14.10% (912,213) -0.44%
TOTALS:12,819,781$ -0.87% 14,419,110$ 12.48% 16,300,193$ 13.05% 15,884,276$ -2.55%
There are a few factors that can increase or decrease the tax capacity. In the above table for Little
Canada, the primary two reasons for the decrease relate to the “City’s Fiscal Disparities
Contribution” which increased by 19.21% and is a reduction of our tax capacity, and a minimal
increase in Real Estate/Personal Property category of only 0.13%.
How Fiscal Disparities tax-base sharing program works:
Fiscal Disparities is a tax-base sharing program run by the Metropolitan Council that began in 1975.
Local tax jurisdictions contribute 40% of growth in commercial, industrial, and public utility
property tax base into an areawide shared pool of tax base. Local property tax administrators
distribute the shared pool of tax base. Communities with below-average property tax value per
person receive a somewhat larger share of the area-wide tax base, whereas communities with above-
average property tax value per person receive somewhat a smaller share of the area-wide tax base.
The program calculates tax-base from the prior year's valuations. The 2023
commercial/industrial/public utility increased from 5,869,482 (payable 2023) to 6,877,580 (payable
2024) and as a result, a larger portion of the City’s tax base has been contributed to the fiscal
disparities program.
PROJECTED LEVY – 9.37% INCREASE
The City is expected, based on the preliminary budget, to experience a 9.37% increase from the
previous year. Last year’s levy increase was 8.74% from 2023.
Fund 2024 Certified Levy 2025 Levy $ Change % Change
General Fund $4,150,784 $4,539,093 $388,308 9.36%
General Capital Fund 100,000 130,000 30,000 30.00%
Fire Equipment Fund 160,000 130,000 (30,000)-18.75%
Infrastructure Fund 160,000 200,000 40,000 25.00%
Total $4,570,784 $4,999,093 $428,308 9.37%
2025 Final Gross Levy Compared with 2024
The proposed levy includes all the departmental requests that are funded through the tax levy in the
General Fund as well as three additional levies, as noted in the above table, for the General Capital,
Fire Equipment, and Infrastructure funds. There were a few changes proposed with the 2025 budget
that relate to the capital improvement levies:
Infrastructure Fund Levy proposed an increase of $40,000 to help the fund keep up with
inflationary costs associated with CIP projects. This will bring the levy to $200,000 in 2025
from $160,000 in 2024, a 25% increase.
Fire Equipment Fund Levy decreased by $30,000. The decrease is proposed to be
allocated to the General Capital Fund, increasing the levy to $130,000 from $100,000. The
General Capital Fund Levy was introduced last year to capture a partial debt service
payment for the construction of the Community Building, currently scheduled for 2026.
Other significant levy components:
Added $20,000 Contracted Services part of the City Center Department #18 for a Project
Management Position.
Added $300 for each EFT as part of the Wellness Program = $3,846 in the General Fund.
Utility Funds allocations of personnel staff of $56,620 – These allocations were made to
properly reflect staff time to the proper departments. A few reallocations of staff time had a
significant impact on the proposed Levy:
• An adjustment to the City Administrator position increased the General Fund budget
by $30,222.
• Customer Service Specialist reallocation increased the General Fund budget by
$26,398.
The current levy includes an additional 2.5% levy or $113,477 per City Policy. Last year
City Council decreased the additional levy to 1.5% which allowed for a 1% decrease in levy.
PROJECTED TAX RATE – 12.89% INCREASE
The projected 2025 tax rate is an increase of 12.89% from 2024. The table below projects the
direct city tax impact on commercial/industrial properties as well as residential single homes.
The impact on a median single-family residential home valued at $377,300 will be an increase of
$123.97 with this levy amount. The impact on a commercial/industrial property valued at
$877,400 (this is the Porterhouse restaurant) will experience an increase of $475.
Taxable Market Value City Tax Taxable Market Value City Tax
877,400 2,841.98$ 905,828 3,316.75 475$ 16.71%
1,500,000 4,948.51$ 1,548,600 5,771.88 823$ 16.64%
3,000,000 10,023.91$ 3,097,200 11,686.98 1,663$ 16.59%
5,000,000 16,790.93$ 5,162,000 19,573.98 2,783$ 16.57%
15,000,000 50,626.80$ 15,486,000 59,008.12 8,381$ 16.56%
COMMERCIAL/INDUSTRIAL - Market Value Change 3.24%
Tax Year 2024 Tax Year 2025 Increase/Decrease % Chanage
Taxable Market Value City Tax Taxable Market Value City Tax
250,000 620.74 250,864 703.17 82.43$ 13.28%
376,000 933.59 377,300 1,057.56 123.97$ 13.28%
550,000 1,365.62 551,902 1,546.96 181.34$ 13.28%
650,000 1,613.92 652,247 1,828.23 214.31$ 13.28%
800,000 1,986.36 802,766 2,250.13 263.77$ 13.28%
Increase/Decrease
RESIDENTIAL SINGLE HOME - Market Value Change 0.35%
% ChanageTax Year 2024 Tax Year 2025
Documents Included with the Packet:
1) Department Summary – Public Works and Parks & Recreation
2) Summary – Water, Sewer and Storm Water
3) Municipal Waste Water Charge
2022 2023 2024 YTD % Used of 2023 2024 2025
OBJECT ACCOUNT DESCRIPTION ACTUAL ACTUAL as of 06/30 2024 Budget BUDGET BUDGET BUDGET
CONTRACTUAL SERVICES
101-15-00-4700-0000 Contracted Services 691 - - 0.00% 750 750 750
101-15-00-4760-0000 Memberships & Dues 984 1,089 1,089 99.04% 1,100 1,100 1,100
101-15-00-4840-0000 Engineering 33,317 77,999 9,817 35.06% 24,250 28,000 28,000
101-15-00-4860-0000 Engineering-GIS - - - 0.00% 5,000 5,000 7,500
Total Contractual Services 34,992 79,089 10,906 31.29% 31,100 34,850 37,350 7.17%
Total Expenditures 34,992$ 79,089$ 10,906$ 31.29% 31,100$ 34,850$ 37,350$ 7.17%
(2,500)
CITY OF LITTLE CANADA ANNUAL BUDGET
GENERAL FUND
ENGINEER DEPARTMENT (#15)
SUMMARY OF EXPENDITURES
2022 2023 2024 YTD % Used of 2023 2024 2025
OBJECT ACCOUNT DESCRIPTION ACTUAL ACTUAL as of 06/30 2024 Budget BUDGET BUDGET BUDGET
PERSONNEL SERVICES
101-31-00-4101-0000 Regular employee 148,661$ 175,749$ 71,633$ 46.51% 165,640$ 154,020$ 162,670$
101-31-00-4120-0000 PERA 11,145 13,016 5,367 46.42% 12,430 11,560 12,220
101-31-00-4122-0000 FICA/Medicare 11,046 12,866 5,165 43.88% 12,660 11,770 12,440
101-31-00-4125-0000 Health insurance 25,530 24,740 5,845 25.00% 24,740 23,380 26,300
101-31-00-4126-0000 Life insurance 290 308 74 25.00% 308 296 315
Total Personnel Services 196,672 226,678 88,083 43.82% 215,778 201,026 213,945 6.43%
COMMODITIES
101-31-00-4210-0000 Motor fuels & lubricants 15,310 14,873 5,010 31.31% 16,000 16,000 16,000
101-31-00-4240-0000 Uniforms & Apparel 1,388 1,486 406 27.08% 1,500 1,500 2,055
101-31-00-4250-0000 Operating supplies 14,780 12,674 6,316 70.18% 11,000 9,000 10,000
101-31-00-4260-0000 Tire repair & purchase 48 1,978 40 2.00% 2,000 2,000 2,000
101-31-00-4270-0000 Maint. material & supplies 38,042 38,529 43,106 91.72% 38,000 47,000 47,000
101-31-00-4280-0000 Signs 8,444 7,417 3,301 41.27% 7,500 8,000 8,000
101-31-00-4290-0000 Repair & maintenance 12,995 28,258 4,585 30.57% 12,000 15,000 15,000
101-31-00-4295-0000 Sweeper supplies 2,744 370 1,724 43.10% 4,000 4,000 4,000
Total Commodities 93,751 105,585 64,488 62.92% 92,000 102,500 104,055 1.52%
CONTRACTUAL SERVICES
101-31-00-4103-0000 Work crew 2,550 - - 0.00% 12,500 12,500 5,000
101-31-00-4312-0000 Telephone, cellular 1,389 1,676 717 48.64% 1,400 1,474 1,474
101-31-00-4314-0000 Travel/training/conferences 2,131 1,563 7,888 76.21% 1,500 10,350 3,000
101-31-00-4700-0000 Contract labor 1,846 1,009 239 19.91% 1,200 1,200 1,200
101-31-00-4732-0000 Street Striping 10,390 14,032 - 0.00% 20,000 20,000 20,000
101-31-00-4740-0000 Crack filing 8,273 23,625 - 0.00% 25,000 25,000 25,000
101-31-00-4760-0000 Memberships & dues 262 580 81 20.25% 300 400 400
101-31-00-4781-0000 Electric & gas utilities 4,120 3,526 1,117 29.41% 4,180 3,800 3,800
101-31-00-4899-0000 Miscellaneous - 25 - 0.00% 500 1,200 1,200
101-31-00-4891-0000 Software - - 2,100 2,100 2,100 2,735
Total Contractual Services 30,961 46,036 12,142 15.56% 68,680 78,024 63,810 -18.22%
Total Expenditures 321,384$ 378,299$ 164,714$ 43.17% 376,458$ 381,550$ 381,809$ 0.07%
CITY OF LITTLE CANADA ANNUAL BUDGET
GENERAL FUND
STREETS DEPARTMENT (#31)
SUMMARY OF EXPENDITURES
2022 2023 2024 YTD % Used of 2023 2024 2025
OBJECT ACCOUNT DESCRIPTION ACTUAL ACTUAL as of 06/30 2024 Budget BUDGET BUDGET BUDGET
COMMODITIES
101-33-00-4290-0000 Repair & maintenance -$ 2,158$ -$ 0.00% 2,000$ 2,000$ 2,000$
Total Commodities - 2,158 - 0.00% 2,000 2,000 2,000 0.00%
CONTRACTUAL SERVICES
101-33-00-4781-0000 Electric & gas utilities 65,091 70,247 28,566 41.03% 69,630 69,630 69,630
Total Contractual Services 65,091 70,247 28,566 41.03% 69,630 69,630 69,630 0.00%
Total Expenditures 65,091$ 72,405$ 28,566$ 39.88% 71,630$ 71,630$ 71,630$ 0.00%
CITY OF LITTLE CANADA ANNUAL BUDGET
GENERAL FUND
STREET LIGHTING DEPARTMENT (#33)
SUMMARY OF EXPENDITURES
2022 2023 2024 YTD % Used of 2023 2024 2025
OBJECT ACCOUNT DESCRIPTION ACTUAL ACTUAL as of 06/30 2024 Budget BUDGET BUDGET BUDGET
COMMODITIES
101-35-00-4250-0000 Operating supplies 2,664$ 3,748$ 2,706$ 54.13% 5,000$ 5,000$ 5,000$
101-35-00-4290-0000 Repair & maintenance 10,566 15,707 5,652 70.65% 6,000 8,000 11,000
Total Commodities 13,229 19,455 8,358 64.30% 11,000 13,000 16,000 23.08%
CONTRACTUAL SERVICES
101-35-00-4312-0000 Telephone 780 1,217 1,112 138.94% 800 800 800
101-35-00-4700-0000 Other contract service 5,144 5,467 3,181 60.48% 4,869 5,260 5,800
101-35-00-4781-0000 Electric & gas utilities 29,548 24,520 12,444 37.71% 33,000 33,000 33,000
Total Contractual Services 35,472 31,204 16,737 42.85% 38,669 39,060 39,600 1.38%
Total Expenditures 48,702$ 50,659$ 25,095$ 48.20% 49,669$ 52,060$ 55,600$ 6.80%
CITY OF LITTLE CANADA ANNUAL BUDGET
GENERAL FUND
CITY GARAGE DEPARTMENT (#35)
SUMMARY OF EXPENDITURES
2022 2023 2024 YTD % Used of 2023 2024 2025
OBJECT ACCOUNT DESCRIPTION ACTUAL ACTUAL as of 06/30 2024 Budget PROPOSED PROPOSED PROPOSED
CONTRACTUAL SERVICES
101-71-00-4700-0000 Contracted services 20,650 56,239 4,445 11.11% 20,000 40,000 50,000
Total Contractual Services 20,650 56,239 4,445 11.11% 20,000 40,000 50,000 25.00%
Total Expenditures 20,650$ 56,239$ 4,445$ 11.11% 20,000$ 40,000$ 50,000$ 25.00%
CITY OF LITTLE CANADA ANNUAL BUDGET
GENERAL FUND
SHADE TREE DEPARTMENT (#71)
SUMMARY OF EXPENDITURES
2022 2023 2024 YTD % Used of 2023 2024 2025
OBJECT ACCOUNT DESCRIPTION ACTUAL ACTUAL as of 06/30 2024 Budget BUDGET BUDGET BUDGET
PERSONNEL SERVICES
101-51-00-4101-0000 4101-0000 Regular employee 264,230$ 293,296$ 133,042$ 39.92% 300,540$ 333,240$ 347,735$
101-51-00-4102-0000 4102-0000 Park seasonal employees 50,592 48,490 12,001 18.46% 56,700 65,000 66,950
101-51-00-4103-0000 4103-0000 Rink seasonal employees 15,547 9,342 4,282 37.23% 10,900 11,500 11,845
101-51-00-4105-0000 4105-0000 Unemployment 2,748 6,521 2,536 0.00% - - -
101-51-00-4120-0000 4120-0000 PERA 20,090 22,113 8,453 32.94% 22,540 25,660 26,090
101-51-00-4122-0000 4122-0000 FICA/Medicare 25,072 26,597 11,332 36.15% 28,150 31,350 32,630
101-51-00-4125-0000 4125-0000 Health insurance 39,600 39,630 11,353 25.00% 39,630 45,410 49,700
101-51-00-4126-0000 4126-0000 Life insurance 385 413 120 25.00% 413 480 655
Total Personnel Services 418,264 446,403 183,119 35.72% 458,873 512,640 535,605 4.48%
COMMODITIES
101-51-00-4201-0000 4201-0000 Office supplies 222 326 - 0.00% 300 300 300
101-51-00-4210-0000 4210-0000 Motor fuels & lubricants 7,111 7,268 1,605 20.52% 6,875 7,822 8,057
101-51-00-4240-0000 4240-0000 Uniforms & Apparel 1,783 2,122 28 2.15% 1,250 1,300 2,567
101-51-00-4250-0000 4250-0000 Operating supplies 13,043 18,118 9,220 39.23% 22,500 23,500 23,500
101-51-00-4260-0000 4260-0000 Tire repair & purchase 340 1,438 24 1.62% 1,350 1,500 1,650
101-51-00-4290-0000 4290-0000 Repair & maintenance 13,996 19,424 6,994 31.79% 21,000 22,000 22,500
Total Commodities 36,496 48,696 17,871 31.67% 53,275 56,422 58,574 3.81%
CONTRACTUAL SERVICES
101-51-00-4312-0000 4312-0000 Telephone, cellular 3,266 3,767 1,609 47.28% 3,100 3,404 3,507
101-51-00-4314-0000 4314-0000 Travel/training/conferences 6,190 6,152 898 7.07% 7,400 12,695 9,795
101-51-00-4316-0000 4316-0000 Commission Stipends 1,830 2,430 - 0.00% 2,520 2,640 2,640
101-51-00-4520-0000 4520-0000 Notices and publications 700 - - 0.00% 1,000 1,000 1,000
101-51-00-4537-0000 4537-0000 Community Events 12,145 11,047 1,521 24.33% 5,000 6,250 7,500
101-51-00-4700-0000 4700-0000 Other contract service 5,685 8,456 3,781 68.03% 7,120 5,557 6,397
101-51-00-4720-0000 4720-0000 Grounds maintenance 8,104 17,102 4,898 30.14% 16,250 16,250 17,000
101-51-00-4750-0000 4750-0000 Rental equipment 3,778 4,662 1,524 30.49% 3,000 5,000 5,150
101-51-00-4760-0000 4760-0000 Memberships & dues 1,261 1,260 827 57.03% 1,350 1,450 3,300
101-51-00-4781-0000 4781-0000 Electric & gas utilities 26,127 23,145 6,022 26.90% 20,350 22,385 24,624
101-51-00-4891-0000 4891-0000 Computer Software (87) 2,666 2,100 - - 2,735
101-51-00-4899-0000 4899-0000 Miscellaneous - 30 - 0.00% 100 100 100
Total Contractual Services 68,999 80,716 23,180 30.21% 67,190 76,732 83,747 9.14%
Total Expenditures 523,759$ 575,815$ 224,170$ 34.71% 579,338$ 645,793$ 677,925$ 4.98%
CITY OF LITTLE CANADA ANNUAL BUDGET
GENERAL FUND
PARKS & RECREATION DEPARTMENT (#51)
SUMMARY OF EXPENDITURES
2022 2023 2024 YTD % Used of 2023 2024 2025
OBJECT ACCOUNT DESCRIPTION ACTUAL ACTUAL as of 06/30 2024 Budget BUDGET BUDGET BUDGET
PERSONNEL SERVICES
101-34-00-4101-0000 4101-0000 Regular employee 3,820$ 3,160$ 1,561$ 46.46% 3,160$ 3,360$ 3,470$
101-34-00-4120-0000 4120-0000 PERA - - 90 36.16% 240 250 260
101-34-00-4122-0000 4122-0000 FICA/Medicare - - 119 45.93% 240 260 270
101-34-00-4125-0000 4125-0000 Health insurance - 480 130 25.00% 480 520 579
Total Personnel Services 3,820 3,640 1,901 43.30% 4,120 4,390 4,579 4.29%
COMMODITIES
101-34-00-4250-0000 4250-0000 Operating Supplies 1,103 1,002 - 0.00% 2,120 1,500 1,500
Total Commodities 1,103 1,002 - 0.00% 2,120 1,500 1,500 0.00%
CONTRACTUAL SERVICES
101-34-00-4313-0000 4313-0000 Postage 4,855 5,525 2,819 50.34% 7,100 5,600 5,600
101-34-00-4560-0000 4560-0000 Newsletter printing 10,740 12,785 6,526 49.44% 9,800 13,200 13,816
101-34-00-4700-0000 4700-0000 Contracted services 2,291 8,185 3,406 29.11% 9,000 11,700 7,750
Total Contractual Services 17,886 26,495 12,751 41.81% 25,900 30,500 27,166 -10.93%
Total Expenditures 22,809$ 31,137$ 14,651$ 40.26% 32,140$ 36,390$ 33,245$ -8.64%
CITY OF LITTLE CANADA ANNUAL BUDGET
GENERAL FUND
RECYCLING/SANITATION DEPARTMENT (#34)
SUMMARY OF EXPENDITURES
2022 2023 2023 2024
2025
ACTUAL ACTUAL BUDGET BUDGET BUDGET
REVENUE:
General Customers 1,850,617$ 2,038,816$ 1,952,900$ 2,079,839$ 2,204,629$
3413 Other 3,469 3,804 1,230 1,230 1,230
3730 Meter Sales 10,129 21,318 20,600 5,000 5,000
Total Revenue 1,864,215$ 2,063,938$ 1,974,730$ 2,086,069$ 2,210,859$
EXPENSES:
4701 Bd of Wtr Comm 1,171,127$ 1,375,335$ 1,328,600$ 1,424,392$ 1,520,111$
4101 Full-time Employee 274,004 320,963 320,390 291,340 291,480
4120 PERA 20,100 47,051 24,020 21,860 21,860
4122 FICA 20,531 23,246 24,520 22,270 22,290
4125 Health Insurance 34,950 37,863 37,750 36,890 37,750
4126 Life Insurance 420 338 450 442 558
4201 Office Supplies - - 500 515 530
4210 Motor Fuel & Lubricants 12,285 11,395 16,000 16,640 16,640
4240 Uniforms 1,153 1,402 1,000 1,030 2,311
4250 Operating Supplies 25,193 28,046 16,000 16,480 39,000
4260 Tires - - 1,000 1,030 500
4290 Repair & Maintenance 2,961 1,410 5,500 5,665 5,000
4300 Audit 4,560 5,428 5,464 5,628 8,500
4312 Telephone 1,922 2,499 1,830 1,885 1,941
4313 Postage 4,482 4,678 4,100 4,223 4,350
4314 Travel, Conf & Schools 3,805 1,097 5,000 5,150 5,150
4440 Special Assessment Fee 89 - - 100 -
4520 Notices & Publications 7 - 150 155 159
4610 Ins - Gen Liability 25,960 25,790 25,790 29,811 30,705
4620 Ins - Work Comp 12,830 19,600 19,600 21,339 22,405
4700 Contract Service 32,376 34,728 38,650 40,196 43,000
4760 Memberships, Dues & Subs 915 1,095 600 624 649
4781 Electric Utilities 32,315 29,695 31,200 32,760 33,743
4891 Computer Software - 509 - - -
4899 Miscellaneous 23,984 - 515 530 546
4301 Depreciation 252,963 241,270 268,400 276,452 284,746
Total Expenses 1,958,931$ 2,213,437$ 2,177,029$ 2,257,407$ 2,393,925$
Net Income (loss) from Operations (94,716)$ (149,499)$ (202,299)$ (171,338)$ (183,066)$
OTHER INCOME (EXPENSE):
Investment (22,233) 43,227 3,750 3,750 10,000
Tower Lease 92,269 141,998 91,200 95,819 98,692
Total Other Income 70,035$ 185,225$ 94,950$ 99,569$ 108,692$
Net Income (Loss) (24,680)$ 35,726$ (107,349)$ (71,769)$ (74,374)$
CITY OF LITTLE CANADA ANNUAL BUDGET
WATER FUND (601)
2022 2023 2023 2024 2025
ACTUAL ACTUAL BUDGET BUDGET BUDGET
REVENUE:
General Customers 1,656,428$ 1,746,524$ 1,718,704$ 1,830,420$ 1,967,701$
Other 3,241 - - -
Total Revenue 1,659,669$ 1,746,524$ 1,718,704$ 1,830,420$ 1,967,701$
EXPENSES:
4702 Metro Swr Treat Chg 933,746$ 1,117,491$ 1,117,066$ 1,313,917$ 1,424,252$
4101 Full-Time Employee 277,335 324,951 323,760 288,350 291,480
4120 PERA 20,341 47,908 24,280 21,630 21,860
4122 FICA 20,769 23,540 24,770 22,040 22,290
4125 Health Insurance 35,460 38,260 38,260 36,860 37,750
4126 Life Insurance 425 456 456 442 558
4201 Office Supplies - - 500 515 530
4210 Motor Fuel & Lubricants 12,285 11,395 16,000 16,640 16,640
4240 Uniforms 1,155 830 1,000 1,030 2,311
4250 Operating Supplies 5,770 6,378 9,000 9,270 12,000
4260 Tires - - 650 670 500
4290 Repair & Maintenance 14,436 8,092 20,000 20,600 20,600
4300 Auditors 4,560 5,428 5,464 5,628 8,500
4312 Telephone 5,256 5,071 4,390 4,522 4,657
4313 Postage 4,482 4,678 4,100 4,223 4,350
4314 Travel, Conf & Schools 4,931 2,930 5,000 5,150 5,150
4440 Special Assessment Fees 89 - - - -
4520 Notices & Publications 82 - 100 103 106
4610 Ins - General Liability 25,960 25,790 25,790 29,811 30,705
4620 Ins - Worker's Comp 12,830 19,600 19,600 21,339 22,405
4700 Contract Service 25,545 26,461 26,650 25,853 27,000
4760 Memberships, Dues & Subs 560 95 600 618 637
4781 Electric Utilities 14,406 12,713 17,000 17,680 18,387
4891 Computer Software - 2,578 - -
4899 Miscellaneous 26,499 - 200 206 212
4301 Depreciation-Contributed 158,741 163,323 164,800 169,744 174,836
Total Expenses 1,605,665$ 1,847,969$ 1,849,436$ 2,016,840$ 2,147,717$
Net Income (loss) from Operations 54,004$ (101,445)$ (130,732)$ (186,420)$ (180,016)$
OTHER INCOME (EXPENSE):
Investment (27,241) 52,473 4,500 4,500 10,000
Miscellaneous - 4,319 2,000 2,000 2,000
Total Other Income (27,241)$ 56,792$ 6,500$ 6,500$ 12,000$
Net Income (Loss) 26,763$ (44,653)$ (124,232)$ (179,920)$ (168,016)$
CITY OF LITTLE CANADA ANNUAL BUDGET
SEWER FUND (602)
2024 2024 2025
BUDGET ESTIMATED BUDGET
REVENUE:
General Customers 500,000$ 460,000$ 500,000$
Other - - -
Total Revenue 500,000$ 460,000$ 500,000$
EXPENSES:
4101 Full-Time Employee 181,040$ 181,040$ 181,030$
4120 PERA 13,590 13,590 13,590
4122 FICA 13,840 13,840 13,850
4125 Health Insurance 23,440 23,440 23,660
4126 Life Insurance 288 288 348
4201 Office Supplies 1,000 1,000 1,000
4290 Repair & Maintenance 18,000 18,000 18,000
4700 Contract Service 6,600 6,600 6,600
4301 Capital Expenditure - CIP 345,256 345,256 136,000
Total Expenses 603,054$ 603,054$ 394,078$
Net Income (loss) from Operations (103,054)$ (143,054)$ 105,922$
OTHER INCOME (EXPENSE):
Investment - - 1,000
Miscellaneous - - -
Total Other Income -$ -$ 1,000$
Net Income (Loss) (103,054)$ (143,054)$ 106,922$
CITY OF LITTLE CANADA ANNUAL BUDGET
STORM WATER (603)
May 06, 2024
City of Little Canada
For 2025, the estimated wastewater service fee for your community is
$1,424,252.39, a change of 8.40% from 2024. The table below details your
wastewater flow, in millions of gallons (mg), and allocated cost of service:
Community Allocation 2025 2024 2023
Metered flow (mg) 433.05 401.25 371.04
Unmetered flow (mg) -25.31 -21.61 -23.13
Total flow (mg) 407.74 379.64 347.91
Percent of regional flow 0.48% 0.47% 0.42%
Municipal wastewater charge $1,424,252 $1,313,917 $1,117,066
Cost change from prior 8.40% 17.62% 19.63%
Your fee is based on the portion of wastewater flow discharged from your
community to the regional system in the past year (2023) multiplied by the
regional wastewater charge for the next year (2025). Year-to-year changes
are affected by growth, water conservation, and inflow and infiltration.
Region 2025 2024 2023
Regional allocated flow (mg) 85,129.27 81,361.07 82,130.28
Flow change from prior 4.63% -0.94% -7.82%
Regional wastewater charge $297,360,000 $281,587,000 $263,703,000
Cost change from prior 5.6% 6.8% 5.5%
Community Map; see next page for details.
Some wastewater may enter or leave your community but not be included in the metered flow total. These unmetered flows are
shown below. Assigned wastewater volumes per unit, such as single-family unit (SFU) or residential equivalent connection (REC),
vary based on past flow response to wet weather, age of services, and other available data.
Flow from Little Canada = 4.96 mg; added to allocated flow:
Flow to Little Canada = -30.27 mg; deducted from allocated flow:
Unmetered flow total = -25.31 mg
To: Calculation/ Description 1st Q 2nd Q 3rd Q 4th Q Notes
Shoreview Water use records 1.01 1.55 1.06 1.34 2 Rest., Off. Park; Little Canada data
From: Calculation/ Description 1st Q 2nd Q 3rd Q 4th Q Notes
Maplewood (8 + 0 REC) x 70,000 - 0.14 - 0.14 - 0.14 - 0.14 Park Shelter add'n in '06
Vadnais Heights MCES temp. flow monitoring - 3.86 - 4.78 - 4.84 - 4.84 Mobile Home Park
Vadnais Heights ((137 Apts @ 80%) + (53 Apts. @ 100%)) x 70,000 - 2.81 - 2.84 - 2.87 - 2.87 Cnty D Apts. PRELIMINARY
May 06, 2024
City of Little Canada
PRELIMINARY