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The increase in General property taxes was due to the increase in the tax base of the City.
<br />Licenses and permits increased substantially due to additional building permits issued new
<br />housing units and improvements made to the Lino Lakes Correctional Facility.
<br />Intergovernmental revenues decreased substantially in 1999. Storm related costs incurred in
<br />1998 were reimbursed to the City through Federal and State disaster aids, causing a one -year
<br />increase in intergovernmental revenue in that year. Fines and forfeitures decreased due to fewer
<br />citations being issued for traffic violations. Miscellaneous revenue increased due to the sale of
<br />the former police facility and greater than expected tree refunds. Investment earnings were
<br />greatly reduced in 1999 due to a changing interest rate environment. In accordance with GASB
<br />31, which requires investments be carried at fair market value, and the recording of unrealized
<br />losses had a substantial negative impact on interest revenue for the year.
<br />General fund expenditures totaled $5,237,554 in 1999 compared to $5,328,796 in 1998. The
<br />breakdown of expenditures is shown in the following table.
<br />1999 1998 $ Change % Change
<br />General Government $1,771,069 $1,560,268 $210,801 13.51%
<br />Public Safety 1,958,169 1,778,898 179,271 10.08%
<br />Public Works 628,070 673,156 (45,086) (6.70 %)
<br />Parks and Recreation 647,163 722,728 (75,565) (10.46 %)
<br />Conservation of Natural Resources 233,083 593,746 (360,663) (60.74 %)
<br />Total
<br />$5,237,554 $5.328,796 $91,242 1.71%
<br />The increase in General Government is attributed greatly to contractual and capital outlay costs
<br />related to building and furnishing the new civic complex. Public safety increased mainly due to
<br />the addition of two new police officer positions and other personnel changes, and increased fire
<br />contract costs. Public Works costs were lower in 1999 due to lower contractual costs for street
<br />repair. Parks and recreation expenses decreased due to reduced capital outlay expenditures for
<br />park equipment and trails from the previous year. Costs incurred for storm cleanup in 1998
<br />inflated the expenditures in the area of Conservation of Natural Resources; therefore, costs in
<br />this area were much reduced in 1999. Settlement of contracts for all four of the City's collective
<br />bargaining units resulted in increased personnel costs, which had an impact on all city functions.
<br />The fund balance of the General fund continues to grow as shown below:
<br />Expenditure Fund Balance Percent
<br />Budget Beginning of Year of Budget
<br />1990 $2,155,051 $1,030,053 47.80%
<br />1991 2,268,639 1,169,624 51.56%
<br />1992 2,552,835 1,265,236 49.56%
<br />1993 2,829,202 1,406,296 49.71%
<br />1994 3,169,862 1,756,659 55.42%
<br />1995 3,551,957 1,870,934 52.67%
<br />1996 3,966,738 2,086,231 52.59%
<br />1997 4,400,087 2,723,025 61.89%
<br />1998 5,524,646 3,057,912 55.35%
<br />1999 5,252,474 3,411,332 64.95%
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