HomeMy WebLinkAbout08-02-2018 Council Special Work Session PacketSPECIAL WORK SESSION AGENDA
CITY OF LINO LAKES
Thursday, August 2, 2018
CITY COUNCIL WORK SESSION
Community Room (not televised)
6:00 P.M.
1. 2019 Draft Budget & Tax Levy
a) Review Proposed 2019 Levy & Tax Rate
b) Review General Fund Forecast Gap Analysis
c) Review 2019 Personnel Requests
d) Department Overview of Adjustments to the Base Budget & Capital Outlay
e) Other Budgetary Items for Discussion
f) Proposed Capital Equipment Replacement
2. Adjourn
WS – Item 1
WORK SESSION STAFF REPORT
Special Work Session Item No. 1
Date: August 2, 2018
To: Mayor and City Council
From: Sarah Cotton, Finance Director
Re: 2019 Draft Budget & Tax Levy
Background
Transmitted for your review and discussion is the first draft of the 2019 Budget and Tax
Levy. The draft was prepared by department directors and reviewed by the City
Administrator with the intention of providing the resources needed to continue city services
at their current levels. A Special Budget Work Session has been scheduled for Thursday,
August 2nd.
Staff is still working to prepare additional documentation and supporting
information related to Capital Equipment Replacement and various other
items/projects for Council discussion and consideration. This information will be sent
out electronically to the Council on Friday, July 27th.
The 2019 draft budget is balanced with resources and expenditures of $10,938,556, which
is a 0.07% decrease relative to the 2018 adopted budget. Included in the draft are resources
needed in order to continue to provide City services at their current levels. The draft budget
assumes a COLA of 2.5%, as well as a 5.0% increase in the City’s contribution towards
estimated health insurance premiums, a 4% increase in dental premiums, and a 5% increase
in worker’s compensation premiums.
A summary of adjustments to the 2019 Base Budget is provided on pages 12-13 of the 2019
Budget document (hard copy to be provided at July 23rd City Council Meeting). The total
increase to the base budget of $379,132 includes:
• Additional personnel requests in the Community Development, Public Safety, and
Public Services Departments
• Increased pavement management funding - $62,100
• Increased storm systems maintenance - $15,000
• Decreased contingency for unknowns - $25,000
• Replace ballfield fencing and upgrade irrigation systems - $15,000
• Complete EAB removal at Country Lakes Park - $24,000
• Reside Birch Park building - $15,000
• Capital outlay police and fire, respectively - $24,802 and $29,750
Construction and development activities have improved over the last year, while other
revenue areas have declined, such as intergovernmental and municipal fines. Other
miscellaneous revenues have remained relatively flat. The 2018 budget included the use
of $725,000 in general fund reserves to fund $500,000 in parks & trails improvements and
to reduce the strain on property tax levels. The 2019 draft presented for discussion does
not include the use of general fund reserves. If the 2018 budget uses the full amount of
budgeted reserves, the current General Fund reserve balance would continue to be
maintained at a level approximately 53% of annual expenditures. There is $375,000
available for use in 2019, to maintain the reserve balance at 50%.
Preliminary 2019 Taxable Market Values have increased 6.43%. The increase in property
values is estimated to increase the City’s Net Tax Capacity Value by $1,371,841 or
approximately $615,813 at the Current Tax Capacity Rate. The preliminary levy would
increase 6.52% given the needs and requests included within this draft budget. The
projected tax capacity rate would increase slightly to 42.931% from 42.826% in 2018.
Staff is prepared to discuss the draft budget with the City Council during the initial budget
work session on Thursday, August 2nd.
Budget work sessions may be scheduled at the discretion of the Council to achieve the
desired budget level for 2019. Council action is requested by the September 24th meeting
in order to set the preliminary tax levy and to schedule a public hearing date in December
on the budget and tax levy. The preliminary levy set at the September meeting may not be
increased thereafter, but may be lowered before approving the final budget and levy in
December.
Attachments
2019 Draft Budget & Tax Levy
2019
ANNUAL
BUDGET
Budget Work Session – August 2, 2018
MINNESOTA
7/17/2018
Adopted Proposed
2018 2018
Tax Levies
General Fund Levy 8,165,859 8,752,181
Debt Levies 1,610,873 1,662,292
Total Tax Levy 9,776,732 10,414,473
Year-over-Year Change Levy $637,741 6.52%
Drill-Down on Year-Over-Year Levy Changes
Adopted Proposed
2018 2019 Change
Revenues
Property Taxes (Delinquent, Penalties/Interest)49,000 39,000 (10,000)
Intergovt Revenue 645,367 577,061 (68,306)
Business Licenses/Permits 130,515 137,600 7,085
Non-Business Licenses/Permits 556,532 764,860 208,328
Charges for Services 29,571 25,477 (4,094)
Public Safety Service Charges 201,200 200,800 (400)
Municipal Fines 134,132 119,132 (15,000)
Miscellaneous 308,855 322,445 13,590
Trf from Closed Bond Fund/Program Rec - - -
Use of Reserves 725,000 -(725,000) -
Total Revenues/Funding Sources 2,780,172 2,186,375 (593,797)
Expenditures
Personal Services 7,166,774 7,480,712 313,938
Supplies 472,025 472,775 750
Other Services and Charnges 1,264,200 1,291,923 27,723
Contracted Services 672,087 748,794 76,707
Capital Outlay 53,045 74,352 21,307
Others 1,317,900 870,000 (447,900)
Total Expenditures 10,946,031 10,938,556 (7,475)
Debt Service
Bonds 1,046,341 1,055,008 8,667
Certificates of Indebtedness 564,532 607,284 42,752
Total Debt Service 1,610,873 1,662,292 51,419
-
Year-over-Year Change Levy $637,741
Total Levy Supported by Valuation Increase ($10,392,545)615,813
Gap to Maintain Flat Tax Capacity Rate 21,928
GENERAL FUND FORECAST GAP ANALYSIS
2018-2019
8.2.2018 Budget Work Session 1
Adopted Adopted Proposed Difference
2017 2018 2019 2018-2019 % Change
General Fund Levy 7,360,431 8,165,859 8,752,181 586,322 7.18%
Special Levy - PERA Contribution - - - - ***
Total Operating Levy 7,360,431 8,165,859 8,752,181 586,322 7.18%
Debt Levy
Certificate of Indebtedness 2014 178,164 - - - ***
Certificate of Indebtedness 2015A 71,749 70,258 - (70,258)(100.00%)
Certificate of Indebtedness 2015B 215,030 214,090 213,119 (971) (0.45%)
Certificate of Indebtedness 2016 172,189 167,097 167,559 462 0.28%
Certificate of Indebtedness 2017 - 113,087 111,395 (1,692) (1.50%)
Certificate of Indebtedness 2018 - - 115,211 115,211 ***
G.O. Tax Abatement Bond 2006C (2)- - - - ***
G.O. CIP Refunding Bond 2006E (3)464,100 - - - ***
G.O. Bond 2012A (Signal Project) (1)177,692 176,390 180,012 3,623 2.05%
G.O. Bond 2015A (Street Reconstruction) (1)217,127 219,227 215,972 (3,255) (1.48%)
G.O. Bond 2015A - Abatement Portion 56,096 55,151 54,206 (945) (1.71%)
EDA Lease/Revenue Bond 2015 (Fire Station #2) 317,717 319,397 315,722 (3,675) (1.15%)
G.O. Tax Abatement Refunding Bond 2016C (2) 261,560 276,176 289,097 12,920 4.68%
Total Debt Levy 2,131,424 1,610,873 1,662,292 51,420 3.19%
Total Levy 9,491,855 9,776,732 10,414,473 637,742 6.52%
(1) Levy result of Voter-Approved Referendum
(2) Levy result of participation in YMCA project
(3) Levy result of Civic Complex Construction.
City of Lino Lakes
2019 Proposed Tax Levy
8.2.2018 Budget Work Session 2
Actual Actual Adopted Actual Proposed
2016 2017 2018 2018 2019
Taxable Market Value 1,699,288,883 1,808,417,118 1,962,454,648 1,959,826,108 2,086,113,493
Annual % Change 0.29% 6.42% 8.52% 8.37% 6.44%
Total Net Tax Capacity Value 18,440,817 19,643,805 21,320,744 21,289,294 22,661,135
Less FD Contribution in Value 1,115,822 1,168,180 1,215,580 1,215,584 1,322,826
Less Captured Value for Tax Increment 261,525 293,970 421,342 421,495 421,495
Total Net Tax Capacity Value 17,063,470 18,181,655 19,683,822 19,652,215 20,916,814
Annual % Change 0.20% 6.55% 8.26% 8.09% 6.43%
Actual Actual Adopted Actual Proposed
2016 2017 2018 2018 2019
Total Levy 9,058,428 9,491,855 9,776,732 9,776,732 10,414,473
Less FD Distribution 1,206,188 1,284,902 1,360,639 1,360,639 1,434,676
Total Net Levy for Tax Rate 7,852,240 8,206,953 8,416,093 8,416,093 8,979,797
Annual % Change 5.34% 4.52% 2.55% 2.55% 6.70%
Projected City Tax Capacity Rate 46.019% 45.140% 42.756% 42.826% 42.931%
CITY OF LINO LAKES
2019 Proposed General Fund
Net Tax Capacity Calculation
Net Tax Capacity Rate Calculation
8.2.2018 Budget Work Session 3
June 2019 2019
Actual Actual Budget YTD Base Adjustments Adopted Increase/
2016 2017 2018 2018 Budget Requested 2019 Decrease
Total Property Taxes 7,042,069 7,343,169 8,214,859 1,357 8,214,859 576,322 8,791,181 7.02%
Total Special Assessments 145 0 0 0 0 0 0 ***
Total Intergovernmental Revenue 654,447 667,520 645,367 148,152 645,367 (68,305) 577,061 (10.58%)
Business Licenses and Permits 136,362 146,708 130,515 56,210 130,515 7,085 137,600 5.43%
Non-Business Licenses and Permits 759,218 1,300,862 556,532 615,817 575,252 189,607 764,859 37.43%
Charges for Services 38,956 34,693 29,571 13,184 29,571 (4,094) 25,477 (13.84%)
Public Safety 212,193 187,988 201,200 28,480 201,200 (400) 200,800 (0.20%)
Municipal Fines 220,905 147,978 134,132 51,783 134,132 (15,000) 119,132 (11.18%)
Investments 40,440 40,913 30,000 0 30,000 0 30,000 0.00%
Administrative Charges 85,933 75,459 65,000 14,580 65,000 11,982 76,982 18.43%
Miscellaneous 714,729 738,710 938,855 93,138 213,855 1,608 215,463 (77.05%)
Total Revenues 9,905,396 10,683,999 10,946,031 1,022,701 10,239,751 698,805 10,938,556 (0.07%)
CITY OF LINO LAKES
2019 PROPOSED GENERAL FUND REVENUE
8.2.2018 Budget Work Session 4
June 2019 2019
Account Actual Actual Budget YTD Base Adjustments Proposed
Number 2016 2017 2018 2018 Budget Requested 2019 Budget Detail
Property Taxes
General Property Tax 101-3010-000 6,062,219 6,332,438 8,165,859 0 8,165,859 586,322 8,752,181 Levy for General Operations
Delinquent taxes 101-3020-000 38,079 26,031 40,000 0 40,000 (5,000) 35,000 Prior Year(s) Delinquencies
Delinquent taxes - Tax Abatements 101-3025-000 31 18 0 0 0 0 0
Manufactured Home Tax 101-3030-000 0 0 0 0 0 0 0
Fiscal Disparities 101-3040-000 928,588 975,939 0 0 0 0 0
Fiscal Disparities - Tax Abatements 101-3045-000 0 0 0 0 0 0 0
Excess Tax Increments 101-3050-000 8,548 3,354 0 0 0 0 0
Tax Abatements 101-3055-000 0 0 0 0 0 0 0
Tax Forfeits 101-3060-000 131 1,096 0 1,357 0 0 0
Penalties & Interest 101-3150-000 4,473 4,293 9,000 0 9,000 (5,000) 4,000
7,042,069 7,343,169 8,214,859 1,357 8,214,859 576,322 8,791,181
Special Assessments
Current Assessments 101-3110-000 145 0 0 0 0 0 0
145000 0 00
Intergovernmental Revenue
Police Grant 101-3315-000 85,385 84,385 74,545 14,395 74,545 (74,545)0 Traffic Safety Grant Funded Officer - Grant Funding Ends 9-30-18
Other Federal Revenue 101-3319-000 0 0 0 0 0 0 0
Local Government Aid 101-3340-000 0 0 0 0 0 0 0
Market Value Homestead Credit 101-3341-000 2,606 5,278 4,000 0 4,000 0 4,000
Municipal State Aid 101-3345-000 253,523 241,138 240,000 130,599 240,000 10,000 250,000 For Maintenance of City-Designated State-Aid Roads
Police State Aid 101-3346-000 208,848 229,395 224,660 0 224,660 0 224,660 Aid for Police Retirement Plan and POST Training
Other State Revenue 101-3348-000 11,481 9,481 15,000 0 15,000 (5,000) 10,000 PERA Aid, Other State Grants & Aids
Fire State Aid 101-3349-000 6,863 14,349 0 3,159 0 0 0
Anoka County Solid Waste 101-3360-000 85,741 83,494 87,161 0 87,161 1,240 88,401 SCORE Grant for Recycling Efforts
Anoka County Special Detail 101-3364-000 0 0 0 0 0 0 0
Liveable Communities Grant 101-3370-000 0 0 0 0 0 0 0
Coop Agreement - Met Council 101-3371-000 0 0 0 0 0 0 0
654,447 667,520 645,367 148,152 645,367 (68,305) 577,061
CITY OF LINO LAKES
2019 PROPOSED GENERAL FUND REVENUE
8.2.2018 Budget Work Session 5
June 2019 2019
Account Actual Actual Budget YTD Base Adjustments Proposed
Number 2016 2017 2018 2018 Budget Requested 2019 Budget Detail
CITY OF LINO LAKES
2019 PROPOSED GENERAL FUND REVENUE
Business Licenses and Permits
Liquor License - Bar 101-3201-000 24,653 28,050 24,000 3,100 24,000 8,000 32,000 License to Sell Liquor for On-Premises Consumption
Liquor License - Beer 101-3202-000 1,400 1,100 1,400 0 1,400 (600) 800 License to Sell Beer for On-Premises Consumption
Off-Sale Liquor 101-3203-000 5,296 2,150 2,800 67 2,800 (800) 2,000 License to Sell Packaged Liquor for Off-Premises Consumption
Sunday Liquor License 101-3204-000 2,052 2,000 2,000 138 2,000 (200) 1,800 License to Sell Liquor for On-Premises Consumption on Sunday
Club Liquor License 101-3205-000 0 300 300 0 300 0 300
Beer Permit 101-3206-000 0 0 0 0 0 0 0
Investigation Fee 101-3208-000 788 263 1,000 1,588 1,000 0 1,000 Fee to Perform Background Investigation for Liquor License Apps
Garbage Removal License 101-3209-000 1,470 1,695 1,200 1,830 1,200 500 1,700 Annual License to Collect Refuse in the City
Temporary Consumption Permit 101-3210-000 200 150 300 100 300 0 300
Cigarette License 101-3211-000 650 650 750 100 750 (150) 600 Annual License to Sell Cigarettes in the City
Contractor's License 101-3213-000 12,205 26,685 12,000 13,430 12,000 500 12,500
Rental Housing License 101-3215-000 5,480 5,378 5,500 4,416 5,500 0 5,500
Kennel License 101-3218-000 0 0 0 0 0 0 0
Dance 101-3219-000 235 35 250 35 250 (215) 35
Fireworks License 101-3220-000 200 200 200 100 200 (50) 150
Massage License 101-3222-000 0 0 0 433 0 1,100 1,100
Peddlers License 101-3223-000 1,750 2,500 1,500 1,500 1,500 0 1,500 License for Door-to-Door Sales
Gambling Tax 101-3224-000 1,154 (989) 1,000 0 1,000 (1,000)0
Lodging Tax 101-3225-000 78,830 76,542 76,315 29,374 76,315 0 76,315
136,362 146,708 130,515 56,210 130,515 7,085 137,600
Non-Business Licenses and Permits
Building Permits 101-3250-000 409,996 896,362 291,655 409,175 310,375 139,168 449,543 Value-Based Fee-Covers the Cost of Inspec. & Code Compl.
Plan Inspection Fees 101-3251-000 216,736 206,299 168,552 124,464 168,552 8,548 177,100 65% of Bldg Permit Fee to Cover Cost of Plan Review
Erosion Control Permits 101-3252-000 15,150 20,435 15,500 12,610 15,500 10,500 26,000
Plumbing Permits 101-3253-000 25,027 34,565 17,306 18,986 17,306 4,891 22,197
Mechanical Permits 101-3254-000 49,860 101,154 36,434 37,848 36,434 17,788 54,222
Septic Plumbing Permit 101-3255-000 4,640 5,920 6,000 1,150 6,000 (62) 5,938
Septic System Permit 101-3256-000 7,000 5,600 6,063 3,200 6,063 150 6,213
Fence Permit 101-3259-000 4,810 4,623 3,011 1,742 3,011 655 3,666
Dog License 101-3260-000 1,622 1,468 1,700 538 1,700 (200) 1,500
Sign Permit 101-3262-000 1,320 1,220 1,500 250 1,500 (111) 1,389
Road Overweight Permit 101-3263-000 0 0 0 0 0 0 0
Underground Utility Permit 101-3264-000 18,782 18,342 6,811 4,859 6,811 5,780 12,591
Miscellaneous Permits 101-3266-000 4,275 4,874 2,000 996 2,000 2,500 4,500
759,218 1,300,862 556,532 615,817 575,252 189,607 764,859
8.2.2018 Budget Work Session 6
June 2019 2019
Account Actual Actual Budget YTD Base Adjustments Proposed
Number 2016 2017 2018 2018 Budget Requested 2019 Budget Detail
CITY OF LINO LAKES
2019 PROPOSED GENERAL FUND REVENUE
Charges for Services
Land Use Fee 101-3265-000 4,205 8,422 3,971 5,222 3,971 606 4,577
Sale of Supplies 101-3404-000 73 186 100 22 100 0 100
Assessment Searches 101-3405-000 1,750 3,837 1,500 1,900 1,500 300 1,800
Election Filing Fees 101-3409-000 0 35 0 0 0 0 0
Return Check Fee 101-3413-000 60 60 0 0 0 0 0
Materials for Resale 101-3416-000 0 0 0 1 0 0 0
Aerial Map Fee 101-3417-000 12,420 14,490 10,000 0 10,000 2,000 12,000
Public Works Fees 101-3433-000 5,156 6,563 4,000 6,038 4,000 2,000 6,000
Other Park Revenues 101-3470-000 15,291 1,101 10,000 0 10,000 (9,000) 1,000
Other Recreation Fees 101-3472-000 0 0 0 0 0 0 0
38,956 34,693 29,571 13,184 29,571 (4,094) 25,477
Public Safety
Police Reports 101-3420-000 739 1,025 1,200 391 1,200 (400) 800
Police Training Fees 101-3421-000 0 0 0 0 0 0 0
Police Other Revenues 101-3422-000 211,453 186,963 200,000 28,089 200,000 0 200,000
Common Space Revenues 101-3423-000 0 0 0 0 0 0 0
212,193 187,988 201,200 28,480 201,200 (400) 200,800
Municipal Fines
Fines & Forfeits 101-3510-000 127,542 110,034 133,532 51,483 133,532 (15,000) 118,532
ACE Fees 101-3511-000 92,863 37,343 0 0 0 0 0
Driving Diversion Program (DDP) 101-3512-000 500 600 600 300 600 0 600
220,905 147,978 134,132 51,783 134,132 (15,000) 119,132
Investments
Interest on Investments 101-3620-000 37,887 31,948 30,000 0 30,000 0 30,000
Change in Fair Value of Investments 101-3621-000 2,553 8,965 0 0 0 0 0
40,440 40,913 30,000 0 30,000 0 30,000
Administrative Charges
Administrative Charge - Bonds 101-3490-000 0 0 0 0 0 0 0
Investment Management Charge 101-3494-000 50,000 50,000 50,000 0 50,000 0 50,000
Administrative Charge - Escrows 101-3493-000 0 0 0 0 0 0 0
Administrative Charge - TIF 101-3491-000 0 0 0 0 0 0 0
Engineering/Planning Charges 101-3492-000 35,933 25,459 15,000 14,580 15,000 11,982 26,982
85,933 75,459 65,000 14,580 65,000 11,982 76,982
8.2.2018 Budget Work Session 7
June 2019 2019
Account Actual Actual Budget YTD Base Adjustments Proposed
Number 2016 2017 2018 2018 Budget Requested 2019 Budget Detail
CITY OF LINO LAKES
2019 PROPOSED GENERAL FUND REVENUE
Miscellaneous
Use of Fund Reserves 0 0 725,000 0 0 0 0
Transfer From Other Funds 101-3920-000 488,084 439,373 0 0 0 0 0
Circle Pines Gas Franchise 101-3350-000 43,563 54,689 50,000 23,092 50,000 0 50,000
Other Solid Waste 101-3361-000 2,212 1,618 1,500 3,095 1,500 0 1,500
SAC/Surcharge Fee 101-3414-000 5,610 3,897 2,500 2,093 2,500 1,500 4,000
Building Rentals 101-3640-000 0 0 0 0 0 0 0
Gambling Ordinance Funding 101-3710-000 0 0 0 0 0 0 0
Donations 101-3720-000 300 500 5,000 0 5,000 (4,500) 500
Other Grants (Non-govt)101-3725-000 0 0 0 0 0 0 0
Refunds & Reimbursements 101-3730-000 73,278 27,132 50,000 3,688 50,000 0 50,000
Bldg Lease Revenue 101-3740-000 97,873 102,848 102,848 49,726 102,848 4,615 107,463
Tree Refunds - Escrows 101-3631-000 (1,293) 1,920 0 (2,372)0 0 0
Cable TV 101-3630-000 0 0 0 0 0 0 0
Miscellaneous Revenue 101-3810-000 5,101 106,412 2,007 13,617 2,007 (7) 2,000
Sale of Fixed Assets 101-3910-000 0 320 0 200 0 0 0
714,729 738,710 938,855 93,138 213,855 1,608 215,463
Total Revenues 9,905,396 10,683,999 10,946,031 1,022,701 10,239,751 698,805 10,938,556
8.2.2018 Budget Work Session 8
Adopted Adopted Proposed
2017 2018 2019
ADMINISTRATION 4.000 4.000 4.000
FINANCE 3.250 3.250 3.250
ECONOMIC DEVELOPMENT - - -
PLANNING & ZONING 1.000 1.000 1.000
COMMUNITY DEVELOPMENT 2.000 2.000 2.000
ENVIRONMENTAL 0.350 0.350 0.350
SOLID WASTE 0.300 0.300 0.300
FORESTRY 0.350 0.350 0.350
POLICE 31.050 30.550 31.550
FIRE 1.950 1.950 1.950
BUILDING INSPECTIONS 2.500 2.500 3.500
STREETS 6.650 6.650 6.650
FLEET 1.500 1.500 1.500
GOVERNMENT BUILDINGS - - -
PARKS 5.200 5.200 5.200
RECREATION 2.350 2.350 1.350
TOTAL GENERAL 62.450 61.950 62.950
WATER 2.825 3.325 3.325
SEWER 2.825 3.325 3.325
GRAND TOTAL 68.100 68.600 69.600
Personnel are shown as Full Time Equivalents (FTE)
CITY OF LINO LAKES
PERSONNEL - TOTAL
8.2.2018 Budget Work Session 9
8.2.2018 Budget Work Session 10
June 2019 2019
Actual Actual Budget YTD Base Adjustments Proposed Increase/
DEPT#DESCRIPTION 2016 2017 2018 2018 Budget Requested 2019 Decrease
ADMINISTRATION
401 MAYOR AND COUNCIL 69,287 75,772 79,311 27,246 79,317 3,200 82,517 4.04%
402 ADMINISTRATION 465,509 475,665 511,929 226,663 523,246 500 523,746 2.31%
403 ELECTIONS 28,512 15,932 27,240 4,772 27,240 (9,071) 18,169 (33.30%)
404 CABLE TV 2,363 2,476 2,500 1,554 2,643 0 2,643 5.73%
405 CHARTER ADMINISTRATION 1,076 624 2,500 215 2,500 0 2,500 0.00%
407 FINANCE 507,103 602,897 642,300 341,215 655,618 4,000 659,618 2.70%
414 LEGAL CONSULTANTS 121,608 111,902 135,000 47,815 135,000 (10,000) 125,000 (7.41%)
TOTAL ADMINISTRATION 1,195,457 1,285,269 1,400,780 649,481 1,425,564 (11,371) 1,414,193 0.96%
COMMUNITY DEVELOPMENT
415 ECONOMIC DEVELOPMENT 102,816 103,804 112,827 29,002 112,832 (1,875) 110,957 (1.66%)
416 PLANNING AND ZONING 113,097 127,669 159,143 69,571 162,999 0 162,999 2.42%
417 ENGINEERING 117,744 111,441 111,583 27,261 111,583 1,177 112,760 1.05%
418 COMMUNITY DEVELOPMENT 204,382 195,177 212,761 95,450 221,750 25 221,775 4.24%
461 ENVIRONMENTAL 46,634 53,596 62,463 24,147 63,527 480 64,007 2.47%
462 SOLID WASTE ABATEMENT 81,401 78,924 87,161 35,525 88,081 320 88,401 1.42%
463 FORESTRY 54,175 59,119 60,483 20,266 61,663 0 61,663 1.95%
TOTAL COMMUNITY DEVELOPMENT 720,249 729,729 806,421 301,223 822,435 127 822,562 2.00%
PUBLIC SAFETY
420 POLICE PROTECTION 3,584,903 3,647,178 3,834,275 1,711,145 3,944,567 131,752 4,076,319 6.31%
421 FIRE PROTECTION 570,156 536,560 628,802 260,593 616,583 41,582 658,165 4.67%
422 BUILDING INSPECTIONS 209,680 229,958 256,565 123,575 285,997 63,421 349,418 36.19%
TOTAL PUBLIC SAFETY 4,364,738 4,413,695 4,719,642 2,095,313 4,847,147 236,755 5,083,902 7.72%
PUBLIC SERVICES
430 STREETS 874,622 909,937 910,169 365,691 933,872 18,000 951,872 4.58%
431 FLEET MANAGEMENT 414,392 356,018 438,676 227,021 438,416 9,946 448,362 2.21%
432 GOVERNMENT BUILDINGS 528,722 636,088 490,314 264,253 490,317 5,000 495,317 1.02%
450 PARKS DEPARTMENT 582,393 664,741 601,539 232,415 594,316 70,075 664,391 10.45%
451 RECREATION 223,609 248,030 260,591 99,542 189,458 (1,500) 187,958 (27.87%)
TOTAL PUBLIC SERVICES 2,623,738 2,814,815 2,701,288 1,188,922 2,646,379 101,521 2,747,900 1.73%
OTHERS
499 CONTINGENCY/TRANSFERS/OTHERS 691,439 879,759 1,317,900 1,217,900 817,900 52,100 870,000 (33.99%)
TOTAL OTHERS 691,439 879,759 1,317,900 1,217,900 817,900 52,100 870,000 (33.99%)
TOTAL GENERAL FUND EXPENDITURES 9,595,621 10,123,266 10,946,031 5,452,839 10,559,424 379,132 10,938,556 (0.07%)
CITY OF LINO LAKES
2019 GENERAL FUND BUDGET
PROPOSED EXPENDITURES
8.2.2018 Budget Work Session 11