HomeMy WebLinkAbout#15 - 2018 General Fund Budget and 2018 Final Property Levy
STAFF REPORT
DATE: December 5, 2017
REGULAR
ITEM #15
TO: Honorable Mayor and City Council FROM: Brian A. Swanson – Finance Director AGENDA ITEM: Public Hearing for 2018 General Fund Budget and 2018 Final Property Levy Certification – Resolution 2017-135 REVIEWED BY: Kristina Handt – City Administrator
BACKGROUND: At the July 13th and July 27th Finance Committee meetings, discussions occurred regarding the 2018 Preliminary Budget for the General Fund and Utility Funds. Based upon those meetings, staff adjusted budgets in preparation for the joint meeting with the City Council and Finance Committee. At the August 10th joint meeting, and August 22nd City Council workshop, discussions occurred regarding the 2017 Adopted Budget, 2018 Preliminary Budget, as well as discussions on the 2018 Preliminary Property Tax Levy. On the regular City Council meeting of September 19th, the City Council adopted a 2018 Preliminary Levy of $3,626,406, which is an increase of $675,980, or approximately 22.91% when compared to the 2017 Final Property Tax Levy. In addition, the City Council adopted a 2018 Preliminary General Fund Budget of $4,700,538, which is an increase of $749,152 or approximately 18.96% compared to the 2017 Adopted Budget.
Process for this evening:
1) Information will be presented pertaining to the 2018 General Fund Budget, 2018 Proposed Property Tax Levy, and other general tax and budgetary information.
2) After the presentation, the Mayor is asked to open the public hearing, solicit comments and close the public hearing. 3) Based on upon the results of the information provided and public hearing, the City Council can consider the resolution attached to this report, or request it be considered at the December 19, 2017 regular City Council meeting instead for final approval and adoption. ISSUES BEFORE THE CITY COUNCIL: 1) Does the City Council desire to approve the 2018 General Fund Budget as presented?
2) Does the City Council desire to set the 2018 Final Property Tax Levy at $3,596,601, which is an increase of $646,175 or approximately 21.90% over the 2017 Final Property Tax Levy?
DISCUSSION: Attachment #1 includes the entire Proposed 2018 General Fund Budget. The following is a narrative of the 2018 Proposed General Fund Budget highlighting key items:
Revenues: 1. Property taxes for the General Fund – For the 2018 Proposed General Fund Budget, property taxes will increase from $1,818,847 for the 2017 Adopted Budget to $2,382,813 for the 2018 Proposed Budget, which is an increase of $563,966, or 31.01%.
2. Licenses and Permits – These are based on staff estimates for related activities within the City, with most line items remaining reasonably consistent compared to the 2017 Adopted Budget. A few key items of note are:
a. Building Permits – Revenue of $800,000, which is approximately $8,000, or 1% less than the 2017 Adopted Budget. This is based on 250 new residential units being constructed in 2018, which is consistent with 2017.
b. Heating and Plumbing Permits – Both of these are proposed to increase by approximately $15,000 based on a fee charged for a fireplace, and sewer and water permit, both of which are $60.00.
c. Fire Sprinkler Alarm Fees – This fee was instituted in 2017, based on history and estimates were reduced by $5,000 in total, or 33.33%. This fee was also split into two object codes, Fire Sprinkler Alarm and Fire Alarm Fees.
3. Intergovernmental – Municipal State Aid – Maintenance is projected to increase by approximately $4,700 or 3.61% based on information from MNDOT.
4. Charges for Services – These are based from staff estimates and historical information. Two key items of note are :
a. Zoning and Subdivision Fees – These were increased by $32,000, from $23,000 to $55,000, based on new construction fees and staff estimates for planning and zoning activities.
b. Plan Check Fees – This line item is proposed to increase by approximately $12,000 or 2.34%, based on more detailed analyses on the building permits that require plan check review to occur.
5. Fines are Forfeits – This line item is proposed to increase by $2,500, or 5.38% based on historical averages.
6. Miscellaneous – Key line items of change compared to the 2017 Adopted Budget are: a. Cable Franchise Revenue – This is proposed to decline by $4,000 or 5.56% based
on a city discontinuing participating in the franchise resulting in lower total revenues to be allocated among the remaining cities. b. Miscellaneous Revenue – This increase of $25,900, from $4,000 to $29,900, pertains to tax forfeit receipts, miscellaneous accounts receivable items and development fees. c. Tower Rent – This proposed increase of $7,000, or 15.22% is based on existing
contracts. d. Use of Fund Balance – The proposed increase of $44,000, or 29.33%, from $150,000 to $194,000, is based on a change in philosophy from 2017 to 2018. In
2017, Fund Balance was used to balance the budget from an operational standpoint. For 2018, based on meetings with the Finance Committee, the use of fund balance is being allocated for capital purchases in the General Fund for items less than $75,000.
Based on this, the proposed purchases are a vehicle for Inspections of $24,000, a 1
Ton Truck for $70,000, Vac Trailer for $45,000, an asphalt roller for $30,000 and a Cushman Utility Vehicle for $25,000.
Expenditures:
1) Expenditure themes in the General Fund From the 2017 Adopted to 2018 Proposed - a) Staffing – For 2018, no new staffing positions are proposed in the budget. Two key items of note: 1) The Assistant City Administrator position that was approved in 2017, which reflects approximately three and half months of expenditures in 2017 and then a full year in 2018. This position will be allocated 50% to Administration and 50% to Communications. 2) The new staffing model approved for the Fire Department in 2017 is shown for a full year in 2018. b) Salaries – Extensive work and a compensation study occurred to determine budgeted salary proposals. Staff is recommending salary adjustments to bring staff into alignment of its peer cities group with an inflationary adjustment of two percent. As such, in the expenditures section below, this will not be discussed individually except in the case of staffing model changes approved by the City Council in 2017. c) Benefits – Subsequent to the 2018 Preliminary General Fund and Property Tax Levy adoption, staff worked to secure better health insurance rates for non-union staff and was successful. Based on budgeted estimates from the original renewal rates for 2018 and
comparing them to the new rates, the City was able to reduce the overall city budget by approximately $33,000, with a General Fund and property tax levy reduction of approximately $30,000. This information was presented to the City Council on November
14th and approved. For other benefits, such as FICA, Medicare, PERA, etc., many of these correlate to salaries on a percentage basis, so as salaries are adjusted, so are these benefits. d) Capital Outlay – As outlined in the Revenues section above, Capital Outlay within the General Fund for items under $75,000 will be proposed to be paid with Fund Balance for the 2018 Proposed Budget.
2) Key Expenditure Changes by Dept./Cost Center from 2017 Adopted to 2018 Proposed– a) Administration – i) Personnel - Increased by approximately $85,300, or 41%, which is attributed to the Assistant City Administrator salaries and benefits position approved by the City Council in 2017, and other wage adjustments outlined in item #1 above. ii) Materials and Supplies – Legal Services is proposed to decrease by $70,000, or 41.18% based on shifting litigation costs related to 3M to the Water Fund. iii) Charges and Services – Assessing services is proposed to increase by $15,350, or 40.39%, based on 250 new parcels and the Washington County charge. Contract Services, IT, and Software Programs, are proposed to increase by $11,250, for Shred It, a new website and computer and existing software licensing. Legal Publishing is
proposed to increase by approximately $6,000 or 83% for legal codification updates and other publishing requirements. Cable Operation Expense will decline entirely from $31,400 related to a one-time capital expenditure.
b) Elections – This is proposed to increase by $9,000 for the 2018 Election cycle. c) Communications – This budget is proposed to increase by approximately $20,000, or 29%, for Personnel Costs related to the Assistant City Administrator of approximately $41,000, quarterly newsletters for $6,000 including postage, $5,000 for cable operations to cover increased meeting and a reduction of approximately $32,000 for IT/Web costs being
proposed for allocation between the General Fund and Utility Funds.
d) Finance – i) Personnel – Proposed to decrease by approximately $58,000, or 63% based on contracting for Finance Director services and increasing the part-time accountant to full-time as part of the department reorganization in 2017 after the 2017 Adopted Budget was approved. ii) Charges and Services – Audit services will increase approximately $3,000, or 3% based on the contract. Contract services is proposed to increase by approximately $108,000 based on Finance Director Services being provided by an external firm. Software
services is proposed to increase by approximately $19,000 for support for financial related software and the General Funds share of new financial related software.
e) Planning and Zoning – Charges and Services – This section is proposed to decrease by approximately $62,000 with the vast majority of the decrease attributed to the Comprehensive Plan update being split into 2017 and 2018 budget cycles based on the timing of the costs. f) City Hall – Charges and Services – Repair/Maint. Contractual Equipment is to increase by approximately $2,500, or 16% based on a new copier lease. g) Police – Charges and Services – Contract with Washington County proposed to increase by approximately $46,300 or 7.49%. This reflects having the sergeant position filled for the whole year. h) Fire – i) Personnel – Based on City Council action earlier this year, staff was directed to proceed with a revised staffing model that includes career, part-time and paid on call firefighters. As such, this section increased by approximately $181,000, or 82%. Major changes in this section are the increase in part-time salaries of approximately $127,000 for 144 hours of service coverage per week and the associated benefits of approximately $34,000 for this change. The remaining amount of the increase was related to the paid-on-call and personnel changes. ii) Charges and Services – This section increased by approximately $19,000, or 17%, which is mostly related to physicals, training, uniforms for the new part-time hires and repairs.
i) Building Inspection – i. Charges and Services - This section increased by approximately $3,000, or 19%. This is based on I-pads and telephone service for fieldwork of approximately $8,000 and a reduction of $5,000 for engineering services that can be handled by the current Building Official. ii. Capital Outlay – Vehicle purchase of $24,000 approximately to be paid from Fund Balance. j. Emergency Communications – Contract Services – decrease of $3,615, or 67% for pole replacement project done in 2017. k. Public Works – i. Personnel – On call pay was added for $4,000 for the year and a safety clothing allowance is being allocated that total $175 per employee that is split among Public Works, Parks and the three Utility Funds. ii. Material and Supplies – Increased by approximately $16,000, or 2.86%,
which is related to sand/salt increase of $10,000, small tools and minor
equipment increase of $5,000 for a pallet rack and net increase of $1,000 across various accounts. iii. Charges and Services – This section is projected to increase by
approximately $48,000, or 30%. This is based on approximately $24,000 for seven new 800mhz radios and annual cost. Repairs and maintenance is proposed to increase by approximately $31,000 in total, which includes
purchases of fan and locks for $10,000 and $1,000 respectively as well as increased estimates for equipment maintenance. Equipment rental is projected to increase by $2,000, uniforms by $2,500, Clean-up Days eliminated per City Council action saving $10,000, and the remaining line items resulting in a net reduction of approximately $1,500. iv. Capital Outlay – This line item is project to increase by $145,000 for the purchase of a 1-Ton Truck for $70,000, Vac Trailer for $45,000, an asphalt roller for $30,000. This is to be paid from Fund Balance.
l. Parks and Recreation – i. Material and Supplies – This section is proposed to increase by approximately $2,800, or 25%, which includes $1,000 for operating
supplies, $1,000 for Repair/Maint. Supplies and a net increase of $800 across the remaining line items. ii. Charges and Services – The net impact on this section is a decrease of approximately $9,000, based on a decrease of $25,000 for the lakes matching grant, as proposed by the Finance Committee. Also an increase in contract services of $13,000 this includes turf treatments for $8,000 and Sunfish Lake Management cost of $5,000. Repairs and maintenance increased by approximately $3,000. iii. Capital Outlay – This line item includes the proposed purchase of a Cushman Utility vehicle for $25,000, which in accordance with the other capital purchases, will be paid from Fund Balance.
m. Compensation Adjustment - This section decreased by $35,000, as now all salary and benefit adjustments are being incorporated into the Departmental or cost center budgets. General Fund Budget Summary Information: 1) The Proposed 2018 General Fund Budget is $4,670,734, which is $719,348 or an approximate 18.20% increase compared to the 2017 Adopted Budget. 2) Use of fund balance in the General Fund of $194,000 is budgeted for the use of capital purchases in the 2018 Proposed Budget. 2017 Final and Proposed 2018 Final Property Tax Levy, Tax Capacity and Rate Information: Attachment #2 includes a detailed breakdown of the City’s overall Property Tax Levies for the 2017 Final Levy and Proposed 2018 Final Property Tax Levy. In addition, it outlines the City’s Tax Capacity, Tax Levy, subsequent Tax Rates from 2013 - 2017 Final and the Proposed 2018 Final Property Tax Levy. Based on upon the document, here are some key points: 1) The 2017 Final Property Tax Levy was $2,950,426, which was $161,778 less, or a reduction of approximately 5.20% compared to the 2016 Final Property Tax Levy. 2) The 2018 Preliminary Property Tax Levy was adopted on September 19th at $3,626,406,
which is $675,980 or approximately 22.91% more than the 2017 Final Property Tax Levy.
This increase is attributed to the General Fund increase of $593,771, Debt Service increases of $339,166 and a decrease in Library Levy of $256,957.
3) The Proposed 2018 Final Property Tax Levy is $3,596,601, which is an increase of $646,175, or approximately 21.90% compared to the 2017 Final Property Tax Levy. The only change from the 2018 Preliminary to Proposed 2018 Final Property Tax Levy is a reduction to the
General Fund portion of the levy of $29,805 related to the health insurance renewal reduction. 4) The Proposed 2018 Final Debt Service Levy is $1,213,788, of which $341,610 is attributed to the issuance of the 2017A Bonds. Overall, the Debt Service portion accounts for approximately 33.47% of the total levy. 5) The Proposed 2018 Property Tax Rate is 22.60%, compared to 20.02% for the 2017 Final Property Tax Rate, which is an increase of approximately 12.89%. This lesser increase compared to the property levy is a result of increased tax capacity within the City spreading the property tax levy over a larger number of properties.
6) From 2013 Final to 2018 Proposed, tax capacity has increased from approximately $11.38 million to $15.92 million or approximately 39.81%. During that same time, the tax rate has declined from 27.82% to the proposed rate of 22.60%, or a decrease of approximately
18.75%. The 2018 tax capacity and tax rate will experience minor fluctuations as Washington County refines its Pay 2018 taxing information throughout the year, and will not become final until early 2018 when the property tax statements to go out.
By law, the City Council must approve a 2018 Final Property Tax Levy. This final levy must be sent to Washington County for certification no later than December 28, 2017. In addition, levy and other reporting information must be sent to the Minnesota Department of Revenue and Office of the State
Auditor by December 30, 2017 and January 31, 2018, respectively. 2018 Property Tax Levy Impact on a Median Value Homesteaded Property City Share of Taxes
For a median valued home of $378,300 that experiences a change in valuation of 1.19%, to $382,800, based on information from Washington County, the estimated City share of property taxes for the Proposed 2018 Final Property Tax Levy would be approximately $859 compared to $751 for the 2017 Final Property Tax Levy. This is an increase of $108, or approximately 14.4% for the estimated City share of property taxes. This information is contingent upon changes in overall valuation, tax capacity, and the City’s 2018 Final Property Tax Levy. Next Steps:
As the 2018 Budget and Property Tax Levy process nears completion, the following steps remain: 1) December 5 (This evening) – Public Hearing on the Proposed 2018 Final Property Tax Levy
and 2018 General Fund Budget and adoption of the 2018 Final Property Tax Levy and 2018 General Fund Budget. 2) December 19 – Continue Public Hearing if necessary for Proposed 2018 Final Property Tax Levy, 2018 General Fund Budget, adoption of each , and then adopt the 2018 – 2022 Capital Improvement Plan.
Other: As of November 29th, there were no formal letters or requests received in Administration or Finance addressing the proposed increase in the City’s budget or portion of property taxes to consider.
FISCAL IMPACT:
The proposed 2018 General Fund Budget and 2018 Final Property Tax Levy will help support necessary city services to be provided in 2018. In addition, consideration of the impact of the decisions made today will help the City plan for the future with the goal of sound fiscal management.
RECOMMENDATIONS: 1) Motion to Adopt Resolution No. 2017-135 Adopting 2018 General Fund Budget, and Authorizing the 2018 Final Property Tax Levy. ATTACHMENTS: 1) 2018 Proposed General Fund Budget – 12-5-17 2) 2017 Final and Proposed 2018 Final Property Tax Levy Allocations – 12-5-17 3) 2017 Final and Proposed 2018 Property Tax Levy Impact Worksheet – 12-5-17 4) Resolution No. 2017-135 Adopting the 2018 General Fund Budget, and Authorizing the 2018 Final Property Tax Levy.
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
1
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
General Fund Revenues:
Taxes
101-000-0000-31010 Current Ad Valorem Taxes 2,206,350$ 2,019,331$ 1,629,875$ 896,685$ 1,629,875$ 2,202,698$ 35.15%
101-000-0000-31020 Delinquent Ad Valorem Taxes 22,467 13,546 15,000 12,410 15,000 15,000 0.00%
101-000-0000-31030 Mobile Home Tax 18,874 14,366 12,000 3,017 12,000 15,000 25.00%
101-000-0000-31040 Fiscal Disparities 179,607 157,096 161,272 111,967 161,272 149,615 -7.23%
101-000-0000-31910 Penalty & Interest on Taxes 725 185 700 423 700 500 -28.57%
Total Taxes 2,428,022$ 2,204,523$ 1,818,847$ 1,024,502$ 1,818,847$ 2,382,813$ 31.01%
Licenses and Permits
101-000-0000-32110 Liquor License 8,350 7,025 9,000 8,300 8,300 8,300 -7.78%
101-000-0000-32180 Wastehauler License 480 1,560 1,000 - 1,000 1,000 0.00%
101-000-0000-32181 General Contractor License 50 150 150 - - - -100.00%
101-000-0000-32183 Heating Contractor License 3,901 3,450 2,850 800 1,200 - -100.00%
101-000-0000-32210 Building Permits 421,941 902,690 808,157 866,465 900,000 800,000 -1.01%
101-000-0000-32211 Driveway Permits 250 10,190 - 14,045 17,500 17,500 #DIV/0!
101-000-0000-32220 Heating Permits 34,359 128,558 44,820 112,435 122,000 60,000 33.87%
101-000-0000-32230 Plumbing Permits 42,662 92,752 44,820 84,505 90,000 60,000 33.87%
101-000-0000-32240 Animal License 2,116 1,900 1,720 1,605 2,000 2,000 16.28%
101-000-0000-32250 Utility Permits 59,033 60,234 33,000 30,196 33,000 33,000 0.00%
101-000-0000-32260 Burning Permit 1,530 2,035 3,750 1,405 3,750 2,500 -33.33%
101-000-0000-32270 Massage Therapy Licenses 200 75 100 - 100 100 0.00%
101-000-0000-35101 Fire Sprinkler Alarm Fees - - 15,000 10,835 15,000 8,500 -43.33%
Fire Alarm Fees - - - - - 1,500 #DIV/0!
Total Licenses and Permits 574,871$ 1,210,619$ 964,367$ 1,130,591$ 1,193,850$ 994,400$ 3.11%
Intergovernmental
101-000-0000-33418 MSA - Maintenance 119,464 123,433 130,838 122,883 122,883 135,561 3.61%
101-000-0000-33420 State Fire Aid 58,166 59,136 47,000 - 47,000 47,000 0.00%
101-000-0000-33422 PERA Aid 2,749 2,749 2,749 1,375 2,749 2,749 0.00%
101-000-0000-33426 Miscellaneous State Grants 26,285 8,367 4,820 541 4,820 4,820 0.00%101-000-0000-33621 Recycling Grant 15,688 15,688 15,688 15,688 15,688 15,766 0.50%
Total Intergovernmental 222,352$ 209,373$ 201,095$ 140,486$ 193,140$ 205,896$ 2.39%
Charges for Services
101-000-0000-34103 Zoning & Subdivision Fees 29,035 33,490 23,000 44,308 50,000 55,000 139.13%
101-000-0000-34104 Plan Check Fees 242,970 500,965 513,002 487,470 509,822 525,000 2.34%
101-000-0000-34105 Sale of Copies, Books, Maps 116 213 280 9 125 200 -28.57%
101-000-0000-34107 Assessment Searches 3,030 4,905 1,395 885 1,000 1,395 0.00%
101-000-0000-34110 Rent - - - 12 12 - #DIV/0!
101-000-0000-34111 Cable Operation Reimbursement 71,912 1,600 4,000 1,710 4,000 5,000 25.00%
101-000-0000-36206 Escrow Administration Fee - 2,800 24,900 22,800 25,000 25,000 0.40%
Total Charges for Services 347,063$ 543,973$ 566,577$ 557,194$ 589,959$ 611,595$ 7.95%
Fines and Forfeits
101-000-0000-35100 Fines 48,739 49,505 46,500 30,557 49,000 49,000 5.38%
Total Fines and Forfeits 48,739$ 49,505$ 46,500$ 30,557$ 49,000$ 49,000$ 5.38%
Investment Earnings101-000-0000-36210 Interest Earnings 23,501 20,437 40,000 - 25,000 40,000 0.00%
Total Investment Earnings 23,501$ 20,437$ 40,000$ -$ 25,000$ 40,000$ 0.00%
Miscellaneous
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
2
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
101-000-0000-33622 Cable Franchise Revenue - 98,218 72,000 67,178 94,178 68,000 -5.56%
101-000-0000-36200 Miscellaneous Revenue 2,438 28,205 4,000 28,923 32,900 29,900 647.50%
101-000-0000-36204 Reimbursements - Fire - 1,500 500 - - - -100.00%
101-000-0000-36207 ISD Service Fee In Lieu of Tax - - 31,500 - 31,500 32,130 2.00%
101-000-0000-36230 Donations - 10,000 10,000 11,400 11,400 10,000 0.00%
101-000-0000-37180 Tower Rent - - 46,000 42,644 51,000 53,000 15.22%
101-000-0000-38000 Use of Fund Balance - - 150,000 - 101,361 194,000 29.33%
Total Miscellaneous 2,438$ 137,924$ 314,000$ 150,145$ 322,340$ 387,030$ 23.26%
Total General Fund Revenues:3,646,987$ 4,376,355$ 3,951,386$ 3,033,475$ 4,192,136$ 4,670,734$ 18.20%
General Fund Expenditures:
1110 Mayor & Council
Personnel
101-410-1110-41030 Part-time Salaries 25,690 25,690 25,690 12,845 25,690 25,690 0.00%
101-410-1110-41220 FICA Contributions 1,593 1,593 1,593 796 1,593 1,593 0.00%
101-410-1110-41230 Medicare Contributions 373 373 373 186 373 373 0.00%101-410-1110-41510 Workers Compensation 9 - 300 67 198 198 -34.00%
Total Personnel 27,664$ 27,655$ 27,956$ 13,895$ 27,854$ 27,854$ -0.36%
Materials and Supplies
101-410-1110-42000 Office Supplies - 72 - 114 120 30 #DIV/0!
101-410-1110-42001 Computer Reimbursement - - - 1,911 3,000 - #DIV/0!
101-410-1110-43310 Mileage 169 - 375 - 100 300 -20.00%
Total Materials and Supplies 169$ 72$ 375$ 2,025$ 3,220$ 330$ -12.00%
Charges and Services
101-410-1110-44300 Miscellaneous 8,764 15,691 5,250 6,568 6,750 6,750 28.57%101-410-1110-44330 Dues & Subscriptions 11,519 11,986 11,813 3,622 11,813 12,470 5.56%
101-410-1110-44370 Conferences & Training 1,000 520 1,500 180 335 1,000 -33.33%
Total Charges and Services 21,283$ 28,197$ 18,563$ 10,370$ 18,898$ 20,220$ 8.93%
1110 Total Mayor & Council 49,116$ 55,924$ 46,894$ 26,290$ 49,972$ 48,404$ 3.22%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 232,992 195,150 153,083 134,052 180,359 217,946 42.37%
101-410-1320-41030 Part-time Salaries - 5,613 - 6,005 6,240 - #DIV/0!
101-410-1320-41210 PERA Contributions 12,638 14,378 11,481 12,592 16,004 16,346 42.37%
101-410-1320-41220 FICA Contributions 13,922 11,823 9,491 11,314 12,851 13,146 38.51%
101-410-1320-41230 Medicare Contributions 3,273 2,765 2,220 2,656 2,952 3,160 42.34%
101-410-1320-41300 Insurance 44,554 28,335 26,787 26,178 34,902 42,456 58.49%101-410-1320-41510 Workers Compensation 6,717 6,252 6,300 693 1,437 1,678 -73.37%
Total Personnel 314,096$ 264,317$ 209,362$ 193,490$ 254,745$ 294,732$ 40.78%
Materials and Supplies
101-410-1320-42000 Office Supplies 5,538 5,113 5,500 3,546 5,000 4,500 -18.18%
101-410-1320-42030 Printed Forms 1,888 771 700 84 775 785 12.14%
101-410-1320-43040 Legal Services 100,075 322,842 170,000 91,403 100,000 100,000 -41.18%
101-410-1320-43090 Newsletter/Website - - 8,000 90 90 100 -98.75%
Total Materials and Supplies 107,500$ 328,727$ 184,200$ 95,123$ 105,865$ 105,385$ -42.79%
Charges and Services
101-410-1320-43100 Assessing Services 46,659 52,049 38,000 29,126 50,318 53,350 40.39%
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
3
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
101-410-1320-43150 Contract Services 1,100 1,019 - 15,080 16,000 3,000 #DIV/0!
101-410-1320-43180 Information Technology/Web 5,967 470 - 609 1,500 4,500 #DIV/0!
101-410-1320-43190 Software Programs - 2,338 - 2,601 3,000 3,750 #DIV/0!
101-410-1320-43210 Telephone 1,388 1,574 1,500 1,135 1,718 1,770 17.97%
101-410-1320-43220 Postage 4,541 3,741 3,000 (312) 1,000 4,000 33.33%
101-410-1320-43310 Mileage 70 418 348 517 750 1,000 187.36%
101-410-1320-43510 Legal Publishing 6,513 8,003 7,088 2,330 7,500 13,000 83.41%
101-410-1320-43610 Insurance 16,386 26,121 28,000 27,630 28,500 29,400 5.00%
101-410-1320-43620 Cable Operation Expense - - 31,400 - 31,400 - -100.00%
101-410-1320-44330 Dues & Subscriptions 1,713 1,877 2,500 1,227 1,800 2,250 -10.00%
101-410-1320-44370 Conferences & Training 2,511 844 2,170 1,346 1,700 2,000 -7.83%
Total Charges and Services 86,848$ 98,454$ 114,006$ 81,289$ 145,186$ 118,020$ 3.52%
Miscellaneous
101-410-1320-44300 Miscellaneous 1,210 538 600 212 600 600 0.00%
Total Miscellaneous 1,210$ 538$ 600$ 212$ 600$ 600$ 0.00%
1320 Total Administration 509,653$ 692,035$ 508,168$ 370,114$ 506,396$ 518,737$ 2.08%
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 1,280 7,037 - - - 7,500 #DIV/0!101-410-1410-41510 Workers Compensation - - - - - - #DIV/0!
Total Personnel 1,280$ 7,037$ -$ -$ -$ 7,500$ #DIV/0!
Charges and Services
101-410-1410-43150 Contract Services 600 1,200 1,200 1,660 1,660 1,660 38.33%
Total Charges and Services 600$ 1,200$ 1,200$ 1,660$ 1,660$ 1,660$ 38.33%
Capital Outlay
101-410-1410-45800 Other Equipment - 20 - - - - #DIV/0!
Total Capital Outlay -$ 20$ -$ -$ -$ -$ #DIV/0!
Miscellaneous
101-410-1410-44300 Miscellaneous - 835 - - - 1,000 #DIV/0!
Total Miscellaneous -$ 835$ -$ -$ -$ 1,000$ #DIV/0!
1410 Total Elections 1,880$ 9,092$ 1,200$ 1,660$ 1,660$ 10,160$ 746.67%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 11,191 - - 423 7,953 28,434 #DIV/0!
101-410-1450-41030 Part-time Salaries - - - - - - #DIV/0!
101-410-1450-41210 PERA Contributions 664 - - 32 596 2,133 #DIV/0!
101-410-1450-41220 FICA Contributions 680 - - 26 493 1,763 #DIV/0!
101-410-1450-41230 Medicare Contributions 159 - - 6 115 412 #DIV/0!
101-410-1450-41300 Insurance 3,672 - - - 1,907 7,659 #DIV/0!101-410-1450-41510 Workers Compensation 213 - - - 61 219 #DIV/0!
Total Personnel 16,578$ -$ -$ 487$ 11,125$ 40,620$ #DIV/0!
Charges and Services
101-410-1450-43090 Newsletter 4,711 - - - 2,000 5,000 #DIV/0!
101-410-1450-43180 Information Technology/Web 35,507 50,580 67,396 37,084 38,800 35,500 -47.33%
101-410-1450-43210 Telephone 876 308 - - - - #DIV/0!
101-410-1450-43220 Postage 1,208 - - - - 1,000 #DIV/0!
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
4
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
101-410-1450-43310 Mileage 57 - - - - - #DIV/0!
101-410-1450-43510 Public Notices 1,586 - - - - - #DIV/0!
101-410-1450-43620 Cable Operations 3,849 3,955 - 4,580 5,000 5,000 #DIV/0!101-410-1450-44370 Conferences and Training 360 - - - - - #DIV/0!
Total Charges and Services 47,795$ 54,843$ 67,396$ 41,664$ 45,800$ 46,500$ -31.00%
1450 Total Communications 64,733$ 54,843$ 67,396$ 42,151$ 56,925$ 87,120$ 29.27%
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 60,494 63,053 59,561 47,423 64,231 14,664 -75.38%
101-410-1520-41030 Part-time Salaries - 12,702 10,000 16,148 16,500 6,760 -32.40%
101-410-1520-41210 PERA Contributions 4,537 5,281 4,835 1,784 1,438 1,100 -77.25%
101-410-1520-41220 FICA Contributions 3,545 4,500 3,997 1,702 1,647 1,328 -66.78%
101-410-1520-41230 Medicare Contributions 829 1,052 935 398 395 311 -66.74%
101-410-1520-41300 Insurance 10,010 10,938 11,994 5,758 6,800 3,831 -68.06%
101-410-1520-41420 Unemployment Benefits - - - - 8,742 5,464 #DIV/0!
101-410-1520-41510 Workers Compensation 472 204 600 315 315 165 -72.50%
Total Personnel 79,886$ 97,731$ 91,922$ 73,527$ 100,068$ 33,623$ -63.42%
Materials and Supplies
101-410-1520-42000 Office Supplies 818 338 600 446 750 600 0.00%
101-410-1520-42030 Printed Forms 137 1,117 375 - 300 375 0.00%
Total Materials and Supplies 955$ 1,456$ 975$ 446$ 1,050$ 975$ 0.00%
Charges and Services
101-410-1520-43010 Audit Services 28,270 29,345 29,500 26,575 29,500 30,425 3.14%
101-410-1520-43150 Contract Services 7,786 114 101 111,738 139,493 108,150 106979.21%
101-410-1520-43190 Software Programs 5,379 - - 6,400 6,400 19,433 #DIV/0!
101-410-1520-43210 Telephone 408 427 900 690 850 875 -2.78%
101-410-1520-43310 Mileage - - 50 - 100 250 400.00%
101-410-1520-44330 Dues & Subscriptions 420 170 670 170 500 500 -25.37%101-410-1520-44370 Conferences & Training - - 500 254 500 750 50.00%
Total Charges and Services 42,263$ 30,056$ 31,721$ 145,827$ 177,343$ 160,383$ 405.61%
Miscellaneous
101-410-1520-44300 Miscellaneous 1,632 1,627 220 1,052 1,400 1,625 638.64%
Total Miscellaneous 1,632$ 1,627$ 220$ 1,052$ 1,400$ 1,625$ 638.64%
1520 Total Finance 124,737$ 130,869$ 124,838$ 220,852$ 279,861$ 196,606$ 57.49%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 135,788 149,034 145,407 125,119 145,619 146,468 0.73%
101-410-1910-41030 Part-time Salaries - - - - 6,240 6,760 #DIV/0!
101-410-1910-41210 PERA Contributions 9,546 11,211 10,906 9,353 10,921 10,985 0.72%
101-410-1910-41220 FICA Contributions 7,919 9,075 9,015 7,367 9,415 9,500 5.38%
101-410-1910-41230 Medicare Contributions 1,852 2,122 2,109 1,723 2,202 2,222 5.36%
101-410-1910-41300 Insurance 29,145 23,249 25,772 22,969 30,625 26,803 4.00%
101-410-1910-41510 Workers Compensation 938 415 750 658 1,181 1,192 58.93%
Total Personnel 185,188$ 195,105$ 193,959$ 167,189$ 206,203$ 203,930$ 5.14%
Materials and Supplies101-410-1910-42000 Office Supplies 1,661 810 1,800 186 350 800 -55.56%
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
5
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
101-410-1910-42030 Printed Forms 958 - 500 - 750 - -100.00%
Total Materials and Supplies 2,619$ 810$ 2,300$ 186$ 1,100$ 800$ -65.22%
Charges and Services
101-410-1910-43020 Comprehensive Planning - - - 26,530 54,000 36,000 #DIV/0!
101-410-1910-43030 Engineering Services 16,328 18,688 12,000 6,541 13,000 15,000 25.00%
101-410-1910-43150 Contract Services 25,467 25,133 113,500 5,826 10,000 10,000 -91.19%
101-410-1910-43190 Software Programs - - - 407 500 100 #DIV/0!
101-410-1910-43210 Telephone 761 775 1,020 546 1,000 1,100 7.84%
101-410-1910-43220 Postage 35 6 150 59 - 25 -83.33%
101-410-1910-43310 Mileage 95 342 150 103 300 300 100.00%
101-410-1910-43510 Legal Publishing - - - 840 1,000 500 #DIV/0!
101-410-1910-44330 Dues & Subscriptions 120 617 390 - 1,000 1,115 185.90%
101-410-1910-44350 Books - - 175 - - - -100.00%
101-410-1910-44370 Conferences & Training 555 1,520 1,560 375 1,500 2,500 60.26%
Total Charges and Services 43,361$ 47,081$ 128,945$ 41,227$ 82,300$ 66,640$ -48.32%
Miscellaneous101-410-1910-44300 Miscellaneous 31 31 300 10 200 200 -33.33%
Total Miscellaneous 31$ 31$ 300$ 10$ 200$ 200$ -33.33%
1910 Total Planning & Zoning 231,199$ 243,027$ 325,504$ 208,612$ 289,803$ 271,570$ -16.57%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 32,942 34,034 36,000 18,097 34,500 36,000 0.00%
101-410-1930-43210 Telephone 204 195 - 107 200 216 #DIV/0!
Total Charges and Services 33,146$ 34,229$ 36,000$ 18,204$ 34,700$ 36,216$ 0.60%
1930 Total Engineering Services 33,146$ 34,229$ 36,000$ 18,204$ 34,700$ 36,216$ 0.60%
1940 City Hall
Materials and Supplies
101-410-1940-42110 Cleaning Supplies - - 50 - -100.00%101-410-1940-42230 Building Repair Supplies 478 4 300 550 750 800 166.67%
Total Materials and Supplies 478$ 4$ 350$ 550$ 750$ 800$ 128.57%
Charges and Services
101-410-1940-43180 Information Technology/Web - - - 185 370 389 #DIV/0!
101-410-1940-43210 Telephone 772 614 900 438 900 900 0.00%
101-410-1940-43810 Utilities 6,968 3,851 6,500 2,583 6,500 6,500 0.00%
101-410-1940-43840 Refuse 1,490 1,129 1,355 1,074 1,500 1,325 -2.21%
101-410-1940-44010 Repairs/Maint Contractual Bldg 9,139 21,350 6,000 6,683 7,000 6,000 0.00%
101-410-1940-44040 Repairs/Maint Contractual Eqpt 10,820 11,365 15,540 8,978 14,000 18,000 15.83%
101-410-1940-44120 Rentals - Building 29,532 30,147 31,992 26,660 31,992 33,223 3.85%
Total Charges and Services 58,721$ 68,457$ 62,287$ 46,601$ 62,262$ 66,337$ 6.50%
Miscellaneous101-410-1940-44300 Miscellaneous 1,802 1,981 1,016 501 1,016 1,016 0.00%
Total Miscellaneous 1,802$ 1,981$ 1,016$ 501$ 1,016$ 1,016$ 0.00%
1940 Total City Hall 61,000$ 70,442$ 63,653$ 47,652$ 64,028$ 68,153$ 7.07%
2100 Police
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
6
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
Charges and Services
101-420-2100-43150 Law Enforcement Contract 527,462 536,330 618,357 290,876 618,357 664,675 7.49%
101-420-2100-44300 Misc. - Community Event - - 1,000 1,800 1,800 1,000 0.00%
Total Charges and Services 527,462$ 536,330$ 619,357$ 292,676$ 620,157$ 665,675$ 7.48%
2100 Total Police 527,462$ 536,330$ 619,357$ 292,676$ 620,157$ 665,675$ 7.48%
2150 Prosecution
Charges and Services101-420-2150-43045 Attorney Criminal 55,710 44,144 43,200 25,169 43,200 44,996 4.16%
Total Charges and Services 55,710$ 44,144$ 43,200$ 25,169$ 43,200$ 44,996$ 4.16%
2150 Total Prosecution 55,710$ 44,144$ 43,200$ 25,169$ 43,200$ 44,996$ 4.16%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 70,680 71,918 72,970 59,802 82,597 85,515 17.19%
101-420-2220-41030 Part-time Salaries 105,487 96,663 97,724 67,638 129,502 228,179 133.49%
101-420-2220-41210 PERA Contributions 14,829 14,699 11,821 12,463 23,020 39,180 231.44%
101-420-2220-41220 FICA Contributions 5,681 6,038 6,059 4,194 4,340 4,340 -28.37%
101-420-2220-41230 Medicare Contributions 2,532 2,364 2,475 1,780 2,400 1,015 -58.99%
101-420-2220-41300 Insurance 14,275 13,673 14,993 12,336 16,448 17,093 14.01%
101-420-2220-41510 Workers Compensation 20,966 12,879 15,000 16,687 17,219 26,481 76.54%
Total Personnel 234,449$ 218,234$ 221,042$ 174,900$ 275,526$ 401,803$ 81.78%
Materials and Supplies
101-420-2220-42000 Office Supplies 1,373 1,444 1,850 1,298 1,500 500 -72.97%
101-420-2220-42080 EMS Supplies 453 888 5,800 3,819 5,800 1,200 -79.31%
101-420-2220-42090 Fire Prevention 142 722 3,000 - 3,000 3,000 0.00%
101-420-2220-42120 Fuel, Oil and Fluids 10,015 7,644 11,000 4,748 7,500 8,000 -27.27%
101-420-2220-42400 Small Tools & Equipment 20,734 10,539 11,700 5,942 11,700 22,675 93.80%
Total Materials and Supplies 32,717$ 21,237$ 33,350$ 15,807$ 29,500$ 35,375$ 6.07%
Charges and Services
101-420-2220-43050 Physicals 5,199 4,221 2,400 3,180 4,300 8,075 236.46%
101-420-2220-43210 Telephone 4,316 3,682 4,200 2,868 4,200 4,200 0.00%
101-420-2220-43230 Radio 20,446 18,917 22,018 12,625 22,018 21,616 -1.83%
101-420-2220-43310 Mileage 578 814 500 - 500 500 0.00%
101-420-2220-43630 Insurance 5,469 7,290 8,300 7,571 8,300 8,549 3.00%
101-420-2220-43810 Utility 14,161 9,520 15,500 9,996 15,500 15,500 0.00%
101-420-2220-43840 Refuse 3,455 2,948 2,400 2,531 3,200 3,200 33.33%
101-420-2220-44010 Repairs/Maint Bldg 5,960 17,938 7,800 7,519 7,800 7,000 -10.26%
101-420-2220-44040 Repairs/Maint Eqpt 25,224 41,975 22,967 35,543 37,000 25,896 12.75%
101-420-2220-44170 Uniforms 1,862 5,255 2,500 3,750 4,000 9,821 292.84%
101-420-2220-44330 Dues & Subscriptions 3,303 3,275 3,733 2,955 3,500 3,955 5.95%
101-420-2220-44350 Books - 230 220 180 280 440 100.00%
101-420-2220-44370 Conferences & Training 8,775 17,663 19,891 10,504 16,000 22,514 13.19%
Total Charges and Services 98,750$ 133,727$ 112,429$ 99,223$ 126,598$ 131,266$ 16.75%
Capital Outlay
101-420-2220-45500 Vehicle - - - 64 64 - #DIV/0!
Total Capital Outlay -$ -$ -$ 64$ 64$ -$ #DIV/0!
Miscellaneous
101-420-2220-44300 Miscellaneous 2,721 2,290 2,000 1,125 2,000 2,000 0.00%
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
7
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
Total Miscellaneous 2,721$ 2,290$ 2,000$ 1,125$ 2,000$ 2,000$ 0.00%
2220 Total Fire 368,637$ 375,488$ 368,821$ 291,118$ 433,688$ 570,444$ 54.67%
2250 Fire Relief
Charges and Services
101-420-2250-44920 Fire State Aid 58,166 59,136 47,000 - 47,000 47,000 0.00%
Total Charges and Services 58,166$ 59,136$ 47,000$ -$ 47,000$ 47,000$ 0.00%
2250 Total Fire Relief 58,166$ 59,136$ 47,000$ -$ 47,000$ 47,000$ 0.00%
2400 Building Inspection
Personnel
101-420-2400-41010 Full-time Salaries 99,174 167,498 232,801 199,023 265,364 272,754 17.16%
101-420-2400-41210 PERA Contributions 7,250 12,102 15,132 14,927 19,902 20,457 35.19%
101-420-2400-41220 FICA Contributions 5,834 10,062 14,434 12,340 16,453 16,911 17.16%
101-420-2400-41230 Medicare Contributions 1,365 2,353 3,376 2,886 3,848 3,955 17.15%
101-420-2400-41300 Insurance 18,264 24,554 42,432 40,555 54,074 53,002 24.91%101-420-2400-41510 Workers Compensation 2,828 1,260 4,800 794 2,091 2,149 -55.23%
Total Personnel 134,714$ 217,830$ 312,975$ 270,525$ 361,732$ 369,228$ 17.97%
Materials and Supplies
101-420-2400-42000 Office Supplies 690 1,602 1,750 1,641 1,750 1,750 0.00%
101-420-2400-42030 Printed Forms 154 - 350 - 350 350 0.00%
101-420-2400-42120 Fuel, Oil and Fluids 1,014 521 3,600 2,086 3,000 3,600 0.00%
Total Materials and Supplies 1,858$ 2,122$ 5,700$ 3,727$ 5,100$ 5,700$ 0.00%
Charges and Services
101-420-2400-43030 Engineering 6,289 2,465 6,000 248 1,500 1,000 -83.33%
101-420-2400-43180 Information Technology/Web 3,875 6,010 - 5,674 8,500 7,405 #DIV/0!
101-420-2400-43210 Telephone 758 1,912 1,800 1,911 2,100 2,500 38.89%
101-420-2400-43630 Insurance 136 178 400 185 400 400 0.00%
101-420-2400-44040 Repairs/Maint Eqpt 1,253 965 1,000 786 1,000 1,000 0.00%
101-420-2400-44170 Uniforms 241 80 1,200 684 1,200 1,200 0.00%
101-420-2400-44330 Dues & Subscriptions 385 185 740 310 740 740 0.00%
101-420-2400-44350 Books 1,692 870 500 345 500 500 0.00%
101-420-2400-44370 Conferences & Training 1,095 2,596 4,825 870 3,500 4,825 0.00%
Total Charges and Services 15,726$ 15,261$ 16,465$ 11,013$ 19,440$ 19,570$ 18.86%
Capital Outlay
101-420-2400-45500 Vehicle - - - - - 24,000 #DIV/0!
Total Capital Outlay -$ -$ -$ -$ -$ 24,000$ #DIV/0!
Miscellaneous
101-420-2400-44300 Miscellaneous 1,564 266 845 3,793 3,900 1,000 18.34%
Total Miscellaneous 1,564$ 266$ 845$ 3,793$ 3,900$ 1,000$ 18.34%
2400 Total Building Inspection 153,862$ 235,479$ 335,985$ 289,057$ 390,172$ 419,498$ 24.86%
2500 Emergency Communications
Charges and Services
101-420-2500-43150 Contract Services 3,745 4,945 5,395 900 5,395 1,780 -67.01%
Total Charges and Services 3,745$ 4,945$ 5,395$ 900$ 5,395$ 1,780$ -67.01%
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
8
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
2500 Total Emergency Communications 3,745$ 4,945$ 5,395$ 900$ 5,395$ 1,780$ -67.01%
2700 Animal Control
Charges and Services101-420-2700-43150 Contract Services 5,725 3,086 7,725 6,112 7,725 7,725 0.00%
Total Charges and Services 5,725$ 3,086$ 7,725$ 6,112$ 7,725$ 7,725$ 0.00%
2700 Total Animal Control 5,725$ 3,086$ 7,725$ 6,112$ 7,725$ 7,725$ 0.00%
3100 Public Works
Personnel
101-430-3100-41010 Full-time Salaries 134,875 253,303 238,857 218,227 299,044 325,079 36.10%
101-430-3100-41030 Part-time Salaries 2,429 - 9,680 3,395 7,200 9,360 -3.31%
Safety Clothing Allowance - - - - 971 971 #DIV/0!
101-430-3100-41210 PERA Contributions 10,351 18,494 18,640 16,232 22,303 24,081 29.19%
101-430-3100-41220 FICA Contributions 8,081 15,066 13,312 13,381 18,987 20,735 55.76%
101-430-3100-41230 Medicare Contributions 1,890 3,524 3,604 3,130 4,441 4,849 34.54%
101-430-3100-41300 Insurance 36,238 44,655 42,141 47,064 62,752 62,796 49.01%
101-430-3100-41510 Workers Compensation 19,017 12,028 14,000 14,990 18,455 19,749 41.06%
Total Personnel 212,880$ 347,071$ 340,234$ 316,419$ 434,153$ 467,620$ 37.44%
Materials and Supplies
101-430-3100-42000 Office Supplies 350 1,666 2,000 598 2,000 800 -60.00%
101-430-3100-42120 Fuel, Oil and Fluids 26,146 24,049 30,000 20,296 27,000 28,500 -5.00%
101-430-3100-42150 Operating Supplies 2,151 2,431 3,000 2,017 2,800 2,000 -33.33%
101-430-3100-42210 Repair/Maint. Supplies 6,308 3,964 10,350 6,980 9,000 12,750 23.19%
101-430-3100-42240 Street Maintenance & Landscaping - Materials 20,203 16,112 445,000 - 20,000 20,000 -95.51%
101-430-3100-42250 Street Maintenance 185,950 258,223 - 219,004 425,000 425,000 #DIV/0!
101-430-3120-42260 Street Signs 378 2,389 3,000 3,404 3,500 5,000 66.67%
101-430-3125-42290 Sand/Salt 73,780 49,616 65,000 74,202 74,202 75,000 15.38%
101-430-3100-42400 Small Tools & Minor Equipment 5,634 2,788 3,000 3,633 3,800 8,000 166.67%
101-430-3100-44375 Personal Protection Equipment - 1,465 2,400 1,498 2,000 2,800 16.67%
Total Materials and Supplies 320,900$ 362,703$ 563,750$ 331,632$ 569,302$ 579,850$ 2.86%
Charges and Services
101-430-3100-43030 Engineering Services 10,384 4,676 4,800 1,886 2,500 4,800 0.00%
101-430-3100-43150 Contract Services 20,098 24,156 24,350 16,584 22,000 24,500 0.62%
101-430-3100-43210 Telephone 7,344 7,347 7,800 4,942 6,800 7,800 0.00%
101-430-3100-43230 Radio 1,236 1,236 1,300 600 1,300 24,000 1746.15%
101-430-3100-43630 Insurance 11,914 15,105 17,000 15,688 17,000 19,000 11.76%
101-430-3100-43810 Utilities 46,717 34,935 54,400 38,367 54,400 52,000 -4.41%
101-430-3100-43840 Refuse 2,811 2,407 2,625 1,395 2,800 3,000 14.29%
101-430-3100-44010 Repairs/Maint Bldg.5,604 10,996 4,000 8,143 10,000 21,000 425.00%
101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.590 165 500 1,203 1,500 1,500 200.00%
101-430-3100-44040 Repairs/Maint Equip 27,514 25,364 20,900 9,369 26,000 34,000 62.68%
101-430-3100-44130 Equipment Rental - - - - - 2,000 #DIV/0!
101-430-3100-44170 Uniforms 3,095 5,886 5,000 4,925 6,500 7,500 50.00%
101-430-3100-44330 Dues & Subscriptions 275 294 600 498 750 600 0.00%
101-430-3100-44370 Conferences & Training 3,187 3,889 4,800 2,092 4,000 4,800 0.00%
101-430-3100-44380 Clean-up Days 5,564 9,557 10,212 14,256 14,256 - -100.00%
Total Charges and Services 146,332$ 146,012$ 158,287$ 119,948$ 169,806$ 206,500$ 30.46%
Capital Outlay
101-430-3100-45500 Capital Purchases - - - - - 145,000 #DIV/0!
Total Capital Outlay -$ -$ -$ -$ -$ 145,000$ #DIV/0!
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
9
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
Miscellaneous
101-430-3100-44300 Miscellaneous 2,534 762 1,450 631 1,200 1,800 24.14%
Total Miscellaneous 2,534$ 762$ 1,450$ 631$ 1,200$ 1,800$ 24.14%
3100 Total Public Works 682,647$ 856,548$ 1,063,721$ 768,630$ 1,174,461$ 1,400,770$ 31.69%
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 129,189 70,421 77,429 43,048 63,533 99,036 27.91%
101-450-5200-41030 Part-time Salaries 21,629 30,934 48,000 20,969 25,000 28,080 -41.50%
Safety Clothing Allowance - - - - 236 236 #DIV/0!
101-450-5200-41210 PERA Contributions 9,666 5,798 6,162 3,351 4,571 7,428 20.55%
101-450-5200-41220 FICA Contributions 8,964 6,027 7,777 3,835 6,794 7,857 1.03%
101-450-5200-41230 Medicare Contributions 2,096 1,410 1,819 897 1,595 1,843 1.32%
101-450-5200-41300 Insurance 18,135 18,232 19,992 16,197 21,596 18,481 -7.56%
101-450-5200-41510 Workers Compensation 5,391 3,735 4,000 3,956 5,018 7,419 85.48%
Total Personnel 195,071$ 136,556$ 165,179$ 92,253$ 128,343$ 170,380$ 3.15%
Materials and Supplies
101-450-5200-42000 Office Supplies 172 60 900 304 800 800 -11.11%
101-450-5200-42150 Operating Supplies 1,575 1,338 - 140 1,000 1,000 #DIV/0!
101-450-5200-42160 Chemicals 679 1,057 1,500 576 800 2,000 33.33%
101-450-5200-42210 Repair/Maint. Supplies 4,156 4,505 6,000 3,654 6,000 7,000 16.67%
101-450-5200-42230 Building Repair Supplies 140 619 500 100 500 500 0.00%
101-450-5200-42400 Small Tools & Minor Equipment 2,753 2,365 2,150 2,415 2,500 2,500 16.28%
Total Materials and Supplies 9,475$ 9,944$ 11,050$ 7,188$ 11,600$ 13,800$ 24.89%
Charges and Services
101-450-5200-43210 Telephone 1,283 1,358 1,200 720 1,000 1,200 0.00%
101-450-5200-43630 Insurance 2,301 3,079 3,800 3,198 4,500 5,000 31.58%
101-450-5200-43810 Utilities 8,935 6,446 9,600 6,338 9,000 10,500 9.38%
101-450-5200-43840 Refuse - 20 1,000 1,106 1,200 1,000 0.00%
101-450-5200-44010 Repairs/Maint Bldg 1,294 63 1,800 130 750 2,800 55.56%
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 3,114 2,959 3,000 6,281 8,000 3,200 6.67%
101-450-5200-44040 Repairs/Maint Eqpt 804 2,235 1,500 184 1,000 3,200 113.33%
101-450-5200-44120 Rentals - Buildings 7,232 6,476 6,000 4,384 5,900 7,000 16.67%
101-450-5200-44170 Uniforms 136 67 - 58 100 100 #DIV/0!
101-450-5200-44301 Events - - 5,000 450 2,500 500 -90.00%
101-450-5200-44302 Lakes - - 40,000 4,578 10,000 15,000 -62.50%
101-450-5200-43150 Contract Services - - - 600 1,000 13,000 #DIV/0!
101-450-5200-44370 Conferences & Training - - - - - 1,200 #DIV/0!
101-450-5200-44130 Equipment Rental - - - - - 1,000 #DIV/0!
101-450-5200-44375 Personal Protection Equipment - 341 1,200 1,209 1,300 800 -33.33%
Total Charges and Services 25,099$ 23,044$ 74,100$ 29,236$ 46,250$ 65,500$ -11.61%
Capital Outlay
101-5200-5200-45500 Capital Purchases - - - - - 25,000 #DIV/0!
Total Capital Outlay -$ -$ -$ -$ -$ 25,000$ #DIV/0!
Miscellaneous
101-450-5200-44300 Miscellaneous 889 521 1,200 266 800 1,200 0.00%
Total Miscellaneous 889$ 521$ 1,200$ 266$ 800$ 1,200$ 0.00%
5200 Total Parks & Recreation 230,533$ 170,065$ 251,529$ 128,943$ 186,993$ 275,880$ 9.68%
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
General Fund - December 5, 2017
10
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - Sept. 30 Projected Proposed Percent Change
9000 Compensation Adjustment
Personnel101-460-9000-41010 Compensation Adjustment - - 35,000 - - - -100.00%
Total Personnel -$ -$ 35,000$ -$ -$ -$ -100.00%
9000 Total Compensation Adjustment -$ -$ 35,000$ -$ -$ -$ -100.00%
Total General Fund Expenditures:3,161,952$ 3,575,683$ 3,951,386$ 2,738,139$ 4,192,136$ 4,670,734$ 18.20%
Total Gen Fund Revs. Over/(Under) Expenditures:485,035$ 800,672$ -$ 295,336$ (0)$ (0)$ #DIV/0!
CITY OF LAKE ELMO
2017 FINAL AND 2018 PROPOSED PROPERTY TAX LEVY
AS OF DECEMBER 5, 2017
INFORMATION SUBJECT TO CHANGE UNTIL FINAL NUMBERS RELEASED BY COUNTY IN 2018.
2017 2018 $ Change % Change
Final Levy Proposed Levy 2017 to 2018 2017 to 2018
TAX CAPACITY BASED TAX LEVY
General Fund 1,818,847$ 2,382,813$ 563,966$ 31.01%
Library 256,957 - (256,957) -100.00%
G.O. Imp. Bonds - Series 2009B 52,959 50,911 (2,048) -3.87%G.O. Imp. Bonds - Series 2010A 57,683 61,206 3,523 6.11%G.O. Cap. Imp. Xover Ref. Bonds - Series 2010B 202,605 204,519 1,914 0.94%
G.O. Imp. Bonds - Series 2011A 74,368 73,254 (1,114) -1.50%
G.O. Imp. Bonds - Series 2012B 62,656 61,141 (1,515) -2.42%
G.O. Imp. Bonds - Series 2014A 207,218 203,045 (4,173) -2.01%
G.O. Imp. Bonds - Series 2015A 17,756 28,683 10,927 61.54%G.O. Imp. Bonds - Series 2016A 199,377 189,419 (9,958) -4.99%G.O. Imp. Bonds - Series 2017A - 341,610 341,610 #DIV/0!- - - #DIV/0!
TAX CAPACITY BASED TAX LEVIES 2,950,426$ 3,596,601$ 646,175$ 21.9011%
Tax Capacity $14,739,232 $15,916,139 7.98%Estimated Tax Capacity Rate 20.018%22.597%12.89%
CITY TAX CAPACITY, PROPERTY TAX LEVIES AND TAX RATES BY YEAR
YEAR TAX CAPACITY TAX LEVY TAX RATE
2013 11,384,320$ 3,163,359$ 27.818%
2014 11,393,889 3,163,359 27.761%
2015 13,072,105 3,137,663 23.798%
2016 13,441,204 3,112,204 23.121%
2017 14,739,232 2,950,426 20.018%
2018 Proposed 15,916,139 3,596,601 22.597%
CITY OF LAKE ELMO
RESIDENTIAL ESTIMATED CITY SHARE OF PROPERTY TAXES
2018 PROPOSED PROPERTY TAX LEVY
21.90% INCREASE
As of 12-5-17
* These are estimated figures at particular price points.
Homes at the price points will not experience these exact changes.
Assessed Market Val.Taxable Taxable Estimated City Tax Dollar Percent
2016 For 2017 For Market Market 2017 2018 Change Change
Pay 2017 Pay 2018 Value 2017 Value 2018
148,200 150,000 124,298 126,260 248.81 285.31 36.50 14.7%
247,000 250,000 231,990 235,260 464.39 531.62 67.24 14.5%
378,300 382,800 375,107 380,012 750.87 858.72 107.85 14.4%
420,000 425,000 420,000 425,000 840.74 960.38 119.65 14.2%
494,100 500,000 494,100 500,000 989.06 1,129.86 140.80 14.2%
592,900 600,000 592,900 600,000 1,233.33 1,412.32 179.00 14.5%
691,700 700,000 691,700 700,000 1,480.54 1,694.79 214.25 14.5%
790,500 800,000 790,500 800,000 1,727.76 1,977.25 249.49 14.4%
900,000 917,836 900,000 917,836 2,001.75 2,310.10 308.35 15.4%
Assumptions:
2017 and 2018 tax capacity rate based on Washington County information.
Tax capacity rates increase from 1% to 1.25% for values over $500,000.
= Median Value Home in Lake Elmo
CITY OF LAKE ELMO WASHINGTON COUNTY STATE OF MINNESOTA RESOLUTION NO. 2017-135 RESOLUTION ADOPTING 2018 GENERAL FUND BUDGET, AND AUTHORIZING 2018 FINAL PROPERTY TAX LEVY WHEREAS, The City of Lake Elmo is required by State law to approve a resolution setting forth an annual property tax levy to the Washington County Auditor; and WHEREAS, Minnesota Statutes currently in force require approval of a property tax levy and a budget in December of each year; and
WHEREAS, the City Council has received the budget document; NOW THEREFORE BE IT RESOLVED by the City Council of the City of Lake Elmo, that the 2018 General Fund Budget shall be as follows:
2018 Adopted
General Fund Revenues:
Property Taxes $2,382,813
Licenses and Permit 994,400
Intergovernmental 205,896
Charges for Services 611,595
Fines and Forfeits 49,000
Interest on Investments 40,000
Miscellaneous 387,030
Total General Fund Revenues $4,670,734
General Fund Expenditures:
Personnel $2,017,290
Materials and Supplies 743,015
Charges and Services 1,705,988 Capital Outlay 194,000
Miscellaneous 10,441
Total General Fund Expenditures $4,670,734
BE IT FURTHER RESOLVED that the Public Hearing was held on Tuesday
December 5, 2017 at 7:00 p.m.; and BE IT FURTHER RESOLVED that the City Council of the City of Lake Elmo, Washington County, Minnesota, that the following sums of money be levied in 2017, for
collection in 2018 upon the taxable property in said City of Lake Elmo for the following
purposes:
2018
FINAL
TAX CAPACITY BASED TAX LEVY LEVY
General Fund $2,382,813
G.O. Imp. Bonds - Series 2009B 50,911
G.O. Imp. Bonds - Series 2010A 61,206
G.O. Cap. Imp. Xover Ref. Bonds - Series 2010B 204,519
G.O. Imp. Bonds - Series 2011A 73,254
G.O. Imp. Bonds - Series 2012B 61,141
G.O. Imp. Bonds - Series 2014A 203,045
G.O. Imp. Bonds - Series 2015A 28,683
G.O. Imp. Bonds - Series 2016A 189,419
G.O. Imp. Bonds - Series 2017A 341,610
TOTAL LEVY:$3,596,601 And BE IT FURTHER RESOLVED that the Finance Director is hereby authorized and
directed to transmit this information to the County Auditor of Washington County, Minnesota
and the Minnesota Department of Revenue, if applicable, in the format requested as required by law. ADOPTED, by the Lake Elmo City Council on the 5th day of December, 2017.
______________________________
Mike Pearson Mayor ATTEST:
__________________________________ Julie Johnson
City Clerk