HomeMy WebLinkAbout# 28 - 2018 Prelim. Prop. Tax Levy Cert., Gen. Fund Budget and Public Hearing Date
STAFF REPORT
DATE: September 19, 2017
REGULAR
ITEM #28
TO: City Council
FROM: Brian A. Swanson – Finance Director
AGENDA ITEM: 2018 Preliminary Levy Certification, General Fund Budget Adoption and
Setting the Date for the Public Hearing
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 on these meetings, staff updated the
respective budgets in preparation for the joint meeting with the City Council and Finance Committee held
on August 10, 2017. This meeting discussed the 2017 Adopted Budget, 2017 Projected, and 2018
Preliminary Budget, as well as a brief discussion on the 2018 Preliminary Property Tax Levy. Since the
joint meeting, staff made further revisions to the proposed 2017 budget based upon updated information
and reduced expenses in 2018. The updated information for 2017 and the 2018 Preliminary General Fund
Budget was presented on August 22, 2017. Based on the results of the meeting, the City Council adjusted
several line items, and staff adjusted additional line items, which are discussed in this report.
ISSUE BEFORE THE CITY COUNCIL:
What amount should the Council certify for the preliminary 2018 levy? When should the public hearing
be held on the 2018 budget?
DISCUSSION:
Attachment #1 includes the entire General Fund Budget. The following is a brief narrative of the
2018 Preliminary General Fund Budget changes by the City Council at the August 22, 2017
workshop, and by staff since that meeting:
Revenues:
1. Property taxes for the General Fund – For the 2018 Preliminary General Fund
Budget, property taxes were reduced from $2,477,300 to $2,412,618, which is a
decrease of $64,682, or approximately 2.6% compared to the August 22, 2017 report.
The net impact of the decrease is outlined in the following “Expenditures” section.
Expenditure adjustments in General Fund from August 22nd meeting and by staff:
1. Wage and Benefits in the General Fund – Based on Council direction, staff
adjusted wages for staff to reflect moving up one step in the proposed plan prepared
by David Drown and Associates earlier this year. An inflationary factor of 2% has
also been included. In addition, the health insurance renewal for the City was a 21%
increase, where staff estimated a 10% increase. As such, staff incorporated this
increase into the budget, along with retaining the same percentage allocation between
the City and staff. This increase affects non-union employees. The total change of
these items is a budgeted net decrease of $8,408 in the General Fund.
2. Communications – The City Council reduced the number of newsletter from four
to two resulted in a budgeted savings of $5,000.
3. Fire – Staff revised 2018 figures for costs related to hiring of six part-time positions
to three based on the hiring occurring in 2017. As such, adjustments were made in
turnout gear, SCBA masks, physicals and related items, and uniforms. At Council
direction, the confined space equipment purchase was also removed. The net impact
of these changes is a budgeted decrease of $27,274.
4. Public Works – The City Council eliminated Clean-up Days resulting in a budgeted
savings of $17,000.
5. Parks and Recreation – Council reduced the lakes matching grant from four lakes
to three, resulting in a budgeted savings of $5,000. In addition, the Environmental
Committee events budget was reduced from $2,500 to $500, resulting in a budgeted
savings of $2,000.
Debt Outstanding Comparisons of Neighboring Cities:
Based on questions from the City Council, staff compiled a table with the total outstanding debt of
neighboring cities as of December 31, 2016.
2018 Preliminary Property Tax Levy, Tax Capacity and Tax Rate:
Attachment #2 of the packet includes a detailed breakdown of the City’s overall Property Tax Levies
for the 2017 Final Levy and 2018 Proposed Levy. In addition, it outlines the City’s Tax Capacity,
Tax Levy, subsequent Tax Rates from 2013 -2017 Final and the 2018 Preliminary Property Tax Levy.
Based on upon the document, here are some key points:
1) The City’s 2018 Preliminary Property Tax Levy is proposed to be $3,626,406, which is an
increase of $675,980, or approximately 22.91% when compared to the 2017 Final Property
Tax Levy. This net increase is attributed to the General Fund proposed request of $593,771,
Debt Service increases of $339,166 and a decrease in Library Levy of $256,957.
2) The 2018 Preliminary Debt Service Levy is $1,213,788, of which $341,610 is attributed to
the issuance of the 2017A Bonds. Overall, the Debt Service portion accounts for
approximately 33.47% of the total levy.
3) The 2018 Preliminary Property Tax Rate is 22.60%, compared to 20.02% for the 2017 Final
Property Tax Rate, which is an increase of approximately 12.91%. This lesser increase
CITY TOTAL DEBT
Lake Elmo 30,400,000$
Afton 6,705,000
Bayport 2,025,000
Hugo 7,225,000
Oakdale 26,310,000
Oak Park Heights 8,770,000
Stillwater 29,305,000
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.
4) From 2013 Final to 2018 Proposed, tax capacity has increased from approximately $11.38
million to $16.05 million or approximately 40.94%. 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.
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
Preliminary 2018 Property Tax Levy would be $858.88 compared to $750.88 for the 2017 Final
Property Tax Levy. This is an increase of $108.00, 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.
Additional Tax Levy Information
By law, the City Council must approve a 2018 Preliminary Property Tax Levy. This preliminary
levy must be sent to Washington County for certification no later than September 29, 2017. A few
key items of note:
1) Once the 2018 Preliminary Property Tax Levy is Adopted and sent to Washington County,
it cannot be increased. It may be decreased though for the 2018 Final Property Tax Levy
adoption that will occur in December.
2) Washington County will use the 2017 Preliminary Property Tax Levy to calculate parcel
specific notices mailed to taxpayers in mid-November.
3) Final action on the 2018 Budget, 2018 Final Property Tax Levy, and 2018 – 2022 CIP will
occur in December.
Setting the Date for the Public Hearing, 2018 Final Tax Levy and 2018 Budget Adoption
Legislative requirements changed eight years ago in regard to public hearings that usually occur in
December. The requirement to publish and hold a special public hearing separate from adopting the
final tax levy was repealed in 2009. For that reason, the City Council can hold the public hearing
and adopt the final property tax levy and adopted budget on the same night. If the City Council
chooses to follow this practice, then the proposed date would be the Regular City Council meeting
of December 5, 2017 at 7:00 pm for the Public Hearing on the 2018 Final Property Tax Levy and
2018 Budget. After the Public Hearing, the City Council can then consider and adopt the 2018
Final Property Tax Levy, 2018 Budget, and 2018 – 2022 Capital Improvement Plan. If necessary,
the City Council can hold open the Public Hearing for continuation at the December 19, 2017
Regular City Council meeting, and upon closure of Public Hearing may consider adoption of the
aforementioned items. If continuation is not necessary, then Council still may defer action until
December 19, 2017 Regular City Council meeting. Reporting information is required to be sent to
the State of Minnesota and Washington County by December 30th and December 28th, respectively.
Process for This Evening:
For this evening, staff will discuss the 2018 Preliminary Budget, 2018 Preliminary Property Tax
Levy, outline key points and impacts, and answer questions the City Council may have.
Next Steps:
Based on the outcome of the conversation this evening, and City Council direction, staff would
propose the following schedule:
1) September 19 (This Evening) – City Council adopts the 2018 Preliminary Budget, 2018
Preliminary Property Tax Levy, and sets the date and time for the Public Hearing on the 2018
Final Property Tax Levy and 2018 Budget for December 5, 2017 at 7:00 p.m.
2) November 14 (Optional) – City Council Workshop on the 2018 Budget and Tax Levy
3) December 5 – Public Hearing on the 2018 Final Property Tax Levy and 2018 Budget and
adoption of the 2018 Final Property Tax Levy, 2018 Budget, and 2018 – 2022 C.I.P.
4) December 19 (If Necessary) – Continue Public Hearing if necessary, and adopt the 2018
Final Property Tax Levy, 2018 Budget, and 2018 – 2022 C.I.P.
Staff will continue to review budget and capital information, and subsequently update it during the
upcoming months if necessary. Again, the City Council has the option of decreasing the 2018
Preliminary Property Tax Levy after the initial certification; however, it cannot be increased.
FISCAL IMPACT:
The proposed budgets and 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. 2017-095 Approving 2018 Preliminary General Fund Budget,
2018 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2018 Budget and
2018 Final Property Tax Levy for Tuesday December 5, 2017 at 7:00 p.m.
ATTACHMENTS:
1) 2018 Preliminary General Fund Budget – 9-19-17
2) 2018 Preliminary Property Tax Levy Allocations – 9-19-17
3) 2018 Property Tax Levy Impact Worksheet from Washington County – 9-19-17
4) Resolution No. 2017-095 Approving 2018 Preliminary General Fund Budget, 2018 Preliminary
Property Tax Levy, and Setting Public Hearing Date for the 2018 Budget and 2018 Final Property
Tax Levy for Tuesday December 5, 2017 at 7:00 p.m.
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
1
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
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$ 2,232,503$ 36.97%
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$ 2,412,618$ 32.65%
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 50 150 150 750 - - -100.00%Combination permit
101-000-0000-32183 Heating Contractor License 3,901 3,450 2,850 600 1,200 - -100.00%Combination permit
101-000-0000-32210 Building Permits 421,941 902,690 808,157 643,967 835,851 800,000 -1.01%Proj. '17 increase per M.B. 2018 - 250 homes
101-000-0000-32211 Driveway Permits 250 10,190 - 10,000 17,500 17,500 #DIV/0!
101-000-0000-32220 Heating Permits 34,359 128,558 44,820 99,003 122,000 60,000 33.87%LE School for Proj. 2017 and revised per M.B.
101-000-0000-32230 Plumbing Permits 42,662 92,752 44,820 66,768 75,000 60,000 33.87%LE School for Proj. 2017 and revised per M.B.
101-000-0000-32240 Animal License 2,116 1,900 1,720 1,385 2,000 2,000 16.28%Based on averages
101-000-0000-32250 Utility Permits 59,033 60,234 33,000 27,153 33,000 33,000 0.00%
101-000-0000-32260 Burning Permit 1,530 2,035 3,750 1,325 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 8,838 15,000 8,500 -43.33%Split $8500/1500 for 2018 - Reduced per M.B.
Fire Alarm Fees - - - - - 1,500 #DIV/0!Split $8500/1500 for 2018 - Reduced per M.B.
Total Licenses and Permits 574,871$ 1,210,619$ 964,367$ 868,089$ 1,114,701$ 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%From FOCUS via MNDOT - Feb and July install.
101-000-0000-33420 State Fire Aid 58,166 59,136 47,000 - 47,000 47,000 0.00%November receipt
101-000-0000-33422 PERA Aid 2,749 2,749 2,749 1,375 2,749 2,749 0.00%July and December receipt.
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 - 15,766 15,766 0.50%June/July
Total Intergovernmental 222,352$ 209,373$ 201,095$ 124,798$ 193,218$ 205,896$ 2.39%
Charges for Services
101-000-0000-34103 Zoning & Subdivision Fees 29,035 33,490 23,000 32,738 35,000 55,000 139.13%Based on S.W. est.and new construction fee.
101-000-0000-34104 Plan Check Fees 242,970 500,965 513,002 388,433 509,822 525,000 2.34%Based on building permit fees. Estimates per M.B.
101-000-0000-34105 Sale of Copies, Books, Maps 116 213 280 9 200 200 -28.57%
101-000-0000-34107 Assessment Searches 3,030 4,905 1,395 720 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 17,200 25,000 25,000 0.40%2017 Projected revised per M.B. - 8-14-17.
Total Charges for Services 347,063$ 543,973$ 566,577$ 440,822$ 575,034$ 611,595$ 7.95%
Fines and Forfeits
101-000-0000-35100 Fines 48,739 49,505 46,500 32,501 49,000 49,000 5.38%Based on averages
Total Fines and Forfeits 48,739$ 49,505$ 46,500$ 32,501$ 49,000$ 49,000$ 5.38%
Investment Earnings
101-000-0000-36210 Interest Earnings 23,501 20,437 40,000 - 25,000 40,000 0.00%$4M cash at 1%.- Allocated at year end.
Total Investment Earnings 23,501$ 20,437$ 40,000$ -$ 25,000$ 40,000$ 0.00%
Miscellaneous
101-000-0000-33622 Cable Franchise Revenue - 98,218 72,000 67,178 94,178 68,000 -5.56%2017 Cable Upgrade Rev. - $27K
101-000-0000-36200 Miscellaneous Revenue 2,438 28,205 4,000 26,374 32,900 29,900 647.50%Tax forfeit, misc. accts. Receivable, dev. Fees.
101-000-0000-36204 Reimbursements - Fire - 1,500 500 - - - -100.00%
101-000-0000-36207 ISD Service Fee In Lieu of Tax - - 31,500 - 31,500 32,130 2.00%Due in Dec. - 2% incr./yr. - Ends in 2026.
101-000-0000-36230 Donations - 10,000 10,000 11,400 11,400 10,000 0.00%
101-000-0000-37180 Tower Rent - - 46,000 39,685 51,000 53,000 15.22%Based on contracts.
101-000-0000-38000 Use of Fund Balance - - 150,000 - 198,150 194,000 29.33%For Equipment purchases
Total Miscellaneous 2,438$ 137,924$ 314,000$ 144,637$ 419,129$ 387,030$ 23.26%
Total General Fund Revenues:3,646,987$ 4,376,355$ 3,951,386$ 2,635,349$ 4,194,929$ 4,700,538$ 18.96%
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
2
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
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 36 30 #DIV/0!
101-410-1110-42001 Computer Reimbursement - - - 1,911 5,000 - #DIV/0!2017 for paperless packets.
101-410-1110-43310 Mileage 169 - 375 - 100 300 -20.00%
Total Materials and Supplies 169$ 72$ 375$ 2,025$ 5,136$ 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$ 51,888$ 48,404$ 3.22%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 232,992 195,150 153,083 114,937 180,359 217,946 42.37%Assistant Admin for 1 quarter of '17 and all '18.
101-410-1320-41030 Part-time Salaries - 5,613 - 5,304 6,240 - #DIV/0!Removed for 2018 Budget
101-410-1320-41210 PERA Contributions 12,638 14,378 11,481 11,158 13,527 16,346 42.37%
101-410-1320-41220 FICA Contributions 13,922 11,823 9,491 10,084 11,206 13,146 38.51%
101-410-1320-41230 Medicare Contributions 3,273 2,765 2,220 2,368 2,706 3,160 42.34%
101-410-1320-41300 Insurance 44,554 28,335 26,787 23,269 34,902 49,588 85.12%
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$ 167,813$ 250,377$ 301,864$ 44.18%
Materials and Supplies
101-410-1320-42000 Office Supplies 5,538 5,113 5,500 3,437 5,000 4,500 -18.18%
101-410-1320-42030 Printed Forms 1,888 771 700 84 775 785 12.14%Deposit slips & Receipt books
101-410-1320-43040 Legal Services 100,075 322,842 170,000 158,221 100,000 100,000 -41.18%3M Litigation to be paid by Water Fund for '17-18.
101-410-1320-43090 Newsletter/Website - - 8,000 90 90 100 -98.75%
Total Materials and Supplies 107,500$ 328,727$ 184,200$ 161,832$ 105,865$ 105,385$ -42.79%
Charges and Services
101-410-1320-43100 Assessing Services 46,659 52,049 38,000 26,626 50,318 53,350 40.39%250 New parcels per year and W.C. charge
101-410-1320-43150 Contract Services 1,100 1,019 - 15,080 12,785 3,000 #DIV/0!DDA ('17), Shred It, & Misc $600
101-410-1320-43180 Information Technology/Web 5,967 470 - 609 1,500 4,500 #DIV/0!New Website & New Computer
101-410-1320-43190 Software Programs - 2,338 - 2,205 2,500 3,750 #DIV/0!laser fiche, plan it, adobe, etc
101-410-1320-43210 Telephone 1,388 1,574 1,500 910 1,718 1,770 17.97%
101-410-1320-43220 Postage 4,541 3,741 3,000 (554) 3,000 4,000 33.33%
101-410-1320-43310 Mileage 70 418 348 517 750 1,000 187.36%New EE
101-410-1320-43510 Legal Publishing 6,513 8,003 7,088 2,330 8,000 13,000 83.41%$5K for Codification update
101-410-1320-43610 Insurance 16,386 26,121 28,000 27,630 27,130 28,487 1.74%
101-410-1320-43620 Cable Operation Expense - - 31,400 - 31,400 - -100.00%Capital one-time expenditure.
101-410-1320-44330 Dues & Subscriptions 1,713 1,877 2,500 1,227 1,800 2,250 -10.00%
101-410-1320-44370 Conferences & Training 2,511 844 2,170 1,346 1,330 2,000 -7.83%
Total Charges and Services 86,848$ 98,454$ 114,006$ 77,926$ 142,231$ 117,106$ 2.72%
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$ 407,783$ 499,073$ 524,955$ 3.30%
1410 Elections
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
3
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
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%Wash. Cty. charges for elections
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 - - - 7,953 28,434 #DIV/0!New Hire - Asst. Admin.
101-410-1450-41030 Part-time Salaries - - - - - - #DIV/0!
101-410-1450-41210 PERA Contributions 664 - - - 596 2,133 #DIV/0!
101-410-1450-41220 FICA Contributions 680 - - - 493 1,763 #DIV/0!
101-410-1450-41230 Medicare Contributions 159 - - - 115 412 #DIV/0!
101-410-1450-41300 Insurance 3,672 - - - 1,907 8,956 #DIV/0!
101-410-1450-41510 Workers Compensation 213 - - - 61 219 #DIV/0!
Total Personnel 16,578$ -$ -$ -$ 11,125$ 41,917$ #DIV/0!
Charges and Services
101-410-1450-43090 Newsletter 4,711 - - - 2,000 5,000 #DIV/0!4 newletters reduced to 2 per C.C. -8-22-17
101-410-1450-43180 Information Technology/Web 35,507 50,580 67,396 22,411 33,698 35,500 -47.33%Incr. per Roseville IT. Allocated to Utilities too
101-410-1450-43210 Telephone 876 308 - - - - #DIV/0!
101-410-1450-43220 Postage 1,208 - - - - 1,000 #DIV/0!
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 - 3,785 4,000 5,000 #DIV/0!Increased meetings.
101-410-1450-44370 Conferences and Training 360 - - - - - #DIV/0!
Total Charges and Services 47,795$ 54,843$ 67,396$ 26,196$ 39,698$ 46,500$ -31.00%
1450 Total Communications 64,733$ 54,843$ 67,396$ 26,196$ 50,823$ 88,417$ 31.19%
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 60,494 63,053 59,561 46,313 64,231 14,664 -75.38%2017 Projected -Prior employee compensation.
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 1,701 1,438 1,100 -77.25%
101-410-1520-41220 FICA Contributions 3,545 4,500 3,997 1,638 1,647 1,328 -66.78%
101-410-1520-41230 Medicare Contributions 829 1,052 935 383 395 311 -66.74%
101-410-1520-41300 Insurance 10,010 10,938 11,994 5,758 3,787 4,480 -62.65%
101-410-1520-41420 Unemployment Benefits - - - - 8,742 5,464 #DIV/0!16 weeks in 2017 and 10 weeks in 2018 at 80%
101-410-1520-41510 Workers Compensation 472 204 600 315 315 165 -72.50%
Total Personnel 79,886$ 97,731$ 91,922$ 72,255$ 97,055$ 34,272$ -62.72%
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 - 375 375 0.00%Checks ordered in Oct. 2016.
Total Materials and Supplies 955$ 1,456$ 975$ 446$ 1,125$ 975$ 0.00%
Charges and Services
101-410-1520-43010 Audit Services 28,270 29,345 29,500 25,775 29,500 30,425 3.14%Contract ends in 2017 but paid in 2018.
101-410-1520-43150 Contract Services 7,786 114 101 74,500 139,493 108,150 106979.21%Select $150- CLA 120 days in 2018. - 75%
101-410-1520-43190 Software Programs 5,379 - - 6,400 6,400 19,433 #DIV/0!Accela support and New Financial Software
101-410-1520-43210 Telephone 408 427 900 619 850 875 -2.78%Roseville IT Phone and VPN access.
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
4
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
101-410-1520-43310 Mileage - - 50 - 100 250 400.00%Mileage for training and conferences.
101-410-1520-44330 Dues & Subscriptions 420 170 670 170 500 500 -25.37%GFOA, MNGFOA, APA
101-410-1520-44370 Conferences & Training - - 500 254 500 750 50.00%MNGFOA and Govt. Acctg. Courses.
Total Charges and Services 42,263$ 30,056$ 31,721$ 107,718$ 177,343$ 160,383$ 405.61%
Miscellaneous
101-410-1520-44300 Miscellaneous 1,632 1,627 220 1,052 500 1,625 638.64%18' Based on Average
Total Miscellaneous 1,632$ 1,627$ 220$ 1,052$ 500$ 1,625$ 638.64%
1520 Total Finance 124,737$ 130,869$ 124,838$ 181,471$ 276,023$ 197,255$ 58.01%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 135,788 149,034 145,407 115,193 145,619 146,468 0.73%
101-410-1910-41030 Part-time Salaries - - - - 6,240 6,760 #DIV/0!Intern
101-410-1910-41210 PERA Contributions 9,546 11,211 10,906 8,608 10,921 10,985 0.72%
101-410-1910-41220 FICA Contributions 7,919 9,075 9,015 6,776 9,415 9,500 5.38%
101-410-1910-41230 Medicare Contributions 1,852 2,122 2,109 1,585 2,202 2,222 5.36%
101-410-1910-41300 Insurance 29,145 23,249 25,772 22,496 30,625 33,796 31.13%
101-410-1910-41510 Workers Compensation 938 415 750 658 1,181 1,192 58.93%
Total Personnel 185,188$ 195,105$ 193,959$ 155,316$ 206,203$ 210,923$ 8.75%
Materials and Supplies
101-410-1910-42000 Office Supplies 1,661 810 1,800 156 105 800 -55.56%
101-410-1910-42030 Printed Forms 958 - 500 - 750 - -100.00%
Total Materials and Supplies 2,619$ 810$ 2,300$ 156$ 855$ 800$ -65.22%
Charges and Services
101-410-1910-43020 Comprehensive Planning - - - 18,852 54,000 36,000 #DIV/0!Comp Plan - $90K - 60/40 split 2017/2018
101-410-1910-43030 Engineering Services 16,328 18,688 12,000 5,793 15,000 15,000 25.00%
101-410-1910-43150 Contract Services 25,467 25,133 113,500 5,544 10,000 10,000 -91.19%Sambatech
101-410-1910-43190 Software Programs - - - 407 500 100 #DIV/0!ACAD won't be renewed.
101-410-1910-43210 Telephone 761 775 1,020 409 1,000 1,100 7.84%
101-410-1910-43220 Postage 35 6 150 35 - 25 -83.33%
101-410-1910-43310 Mileage 95 342 150 81 300 300 100.00%
101-410-1910-43510 Legal Publishing - - - 726 500 500 #DIV/0!
101-410-1910-44330 Dues & Subscriptions 120 617 390 - 1,500 1,115 185.90%AICP-475/ULI-640
101-410-1910-44350 Books - - 175 - - - -100.00%
101-410-1910-44370 Conferences & Training 555 1,520 1,560 315 2,500 2,500 60.26%APA - $2160 - Mankato
Total Charges and Services 43,361$ 47,081$ 128,945$ 32,162$ 85,300$ 66,640$ -48.32%
Miscellaneous
101-410-1910-44300 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$ 187,644$ 292,558$ 278,563$ -14.42%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 32,942 34,034 36,000 15,744 34,500 36,000 0.00%
101-410-1930-43210 Telephone 204 195 - 71 200 216 #DIV/0!Roseville IT costs - 5% increase
Total Charges and Services 33,146$ 34,229$ 36,000$ 15,815$ 34,700$ 36,216$ 0.60%
1930 Total Engineering Services 33,146$ 34,229$ 36,000$ 15,815$ 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%Menard's charges
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!Roseville IT costs. 5% increase
101-410-1940-43210 Telephone 772 614 900 375 900 900 0.00%
101-410-1940-43810 Utilities 6,968 3,851 6,500 2,583 6,500 6,500 0.00%
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
5
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
101-410-1940-43840 Refuse 1,490 1,129 1,355 830 1,325 1,325 -2.21%
101-410-1940-44010 Repairs/Maint Contractual Bldg 9,139 21,350 6,000 6,029 6,000 6,000 0.00%
101-410-1940-44040 Repairs/Maint Contractual Eqpt 10,820 11,365 15,540 8,042 15,441 18,000 15.83%Full year of new copier lease
101-410-1940-44120 Rentals - Building 29,532 30,147 31,992 23,994 31,992 33,223 3.85%
Total Charges and Services 58,721$ 68,457$ 62,287$ 42,038$ 62,528$ 66,337$ 6.50%
Miscellaneous
101-410-1940-44300 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$ 43,089$ 64,294$ 68,153$ 7.07%
2100 Police
Charges and Services
101-420-2100-43150 Law Enforcement Contract 527,462 536,330 618,357 290,876 618,357 664,675 7.49%Based on proposed contract - 7-22-17
101-420-2100-44300 Misc. - Community Event - - 1,000 1,800 1,000 1,000 0.00%
Total Charges and Services 527,462$ 536,330$ 619,357$ 292,676$ 619,357$ 665,675$ 7.48%
2100 Total Police 527,462$ 536,330$ 619,357$ 292,676$ 619,357$ 665,675$ 7.48%
2150 Prosecution
Charges and Services
101-420-2150-43045 Attorney Criminal 55,710 44,144 43,200 25,169 42,669 44,996 4.16%
Total Charges and Services 55,710$ 44,144$ 43,200$ 25,169$ 42,669$ 44,996$ 4.16%
2150 Total Prosecution 55,710$ 44,144$ 43,200$ 25,169$ 42,669$ 44,996$ 4.16%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 70,680 71,918 72,970 53,386 82,597 85,518 17.20%
101-420-2220-41030 Part-time Salaries 105,487 96,663 97,724 60,179 129,502 228,179 133.49%Includes PT Fire Admin, POC and Chaplain.
101-420-2220-41210 PERA Contributions 14,829 14,699 11,821 11,089 23,020 39,180 231.44%
101-420-2220-41220 FICA Contributions 5,681 6,038 6,059 3,731 4,340 4,340 -28.37%
101-420-2220-41230 Medicare Contributions 2,532 2,364 2,475 1,586 1,015 1,015 -58.99%
101-420-2220-41300 Insurance 14,275 13,673 14,993 10,965 16,448 19,686 31.30%
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$ 157,623$ 274,141$ 404,399$ 82.95%
Materials and Supplies
101-420-2220-42000 Office Supplies 1,373 1,444 1,850 136 500 500 -72.97%2018 reduced per K.H. and G.M. - 9-7-17
101-420-2220-42080 EMS Supplies 453 888 5,800 3,819 5,800 1,200 -79.31%Odd year costs
101-420-2220-42090 Fire Prevention 142 722 3,000 - 3,000 3,000 0.00%New program - fire prevention
101-420-2220-42120 Fuel, Oil and Fluids 10,015 7,644 11,000 3,890 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%6 PT hires reduced to 3 PT, confined sp. equip.
Total Materials and Supplies 32,717$ 21,237$ 33,350$ 13,787$ 28,500$ 35,375$ 6.07%
Charges and Services
101-420-2220-43050 Physicals 5,199 4,221 2,400 1,794 2,000 8,075 236.46%6 PT hires reduced to 3 PT - 9-11-17.
101-420-2220-43210 Telephone 4,316 3,682 4,200 2,476 4,200 4,200 0.00%
101-420-2220-43230 Radio 20,446 18,917 22,018 12,365 22,018 21,616 -1.83%User fees, pager repair, insurance and 6 rplcmnts
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 9,303 15,500 15,500 0.00%
101-420-2220-43840 Refuse 3,455 2,948 2,400 1,967 2,800 3,200 33.33%Based on averages
101-420-2220-44010 Repairs/Maint Bldg 5,960 17,938 7,800 7,376 7,800 7,000 -10.26%
101-420-2220-44040 Repairs/Maint Eqpt 25,224 41,975 22,967 31,724 35,000 25,896 12.75%
101-420-2220-44170 Uniforms 1,862 5,255 2,500 2,234 2,500 9,821 292.84%6 PT hires reduced to 3 PT - 9-11-17.
101-420-2220-44330 Dues & Subscriptions 3,303 3,275 3,733 2,690 3,733 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 9,904 19,891 22,514 13.19%Target solution changes
Total Charges and Services 98,750$ 133,727$ 112,429$ 89,584$ 124,522$ 131,266$ 16.75%
Capital Outlay
101-420-2220-45500 Vehicle - - - 7,370 7,370 - #DIV/0!
Total Capital Outlay -$ -$ -$ 7,370$ 7,370$ -$ #DIV/0!
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
6
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
Miscellaneous
101-420-2220-44300 Miscellaneous 2,721 2,290 2,000 800 2,000 2,000 0.00%
Total Miscellaneous 2,721$ 2,290$ 2,000$ 800$ 2,000$ 2,000$ 0.00%
2220 Total Fire 368,637$ 375,488$ 368,821$ 269,164$ 436,533$ 573,040$ 55.37%
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%Relief Assoc. pass through
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 99,174 167,498 232,801 145,831 265,364 272,754 17.16%
101-420-2400-41210 PERA Contributions 7,250 12,102 15,132 10,937 19,902 20,457 35.19%
101-420-2400-41220 FICA Contributions 5,834 10,062 14,434 8,646 16,453 16,911 17.16%
101-420-2400-41230 Medicare Contributions 1,365 2,353 3,376 2,022 3,848 3,955 17.15%
101-420-2400-41300 Insurance 18,264 24,554 42,432 36,045 54,074 64,405 51.78%
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$ 204,275$ 361,732$ 380,631$ 21.62%
Materials and Supplies
101-420-2400-42000 Office Supplies 690 1,602 1,750 1,262 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 1,486 3,600 3,600 0.00%
Total Materials and Supplies 1,858$ 2,122$ 5,700$ 2,748$ 5,700$ 5,700$ 0.00%
Charges and Services
101-420-2400-43030 Engineering 6,289 2,465 6,000 248 4,000 1,000 -83.33%Handled in-house by Bldg. Official
101-420-2400-43180 Information Technology/Web 3,875 6,010 - 5,164 10,500 7,405 #DIV/0!i-pads and PermitWorks
101-420-2400-43210 Telephone 758 1,912 1,800 1,618 1,800 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 - 1,200 1,200 0.00%Jackets, shirts, ID's
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 4,825 305 4,825 4,825 0.00%
Total Charges and Services 15,726$ 15,261$ 16,465$ 8,961$ 24,965$ 19,570$ 18.86%
Capital Outlay
101-420-2400-45500 Vehicle - - - - - 24,000 #DIV/0!Paid from fund balance.
Total Capital Outlay -$ -$ -$ -$ -$ 24,000$ #DIV/0!
Miscellaneous
101-420-2400-44300 Miscellaneous 1,564 266 845 3,793 845 1,000 18.34%
Total Miscellaneous 1,564$ 266$ 845$ 3,793$ 845$ 1,000$ 18.34%
2400 Total Building Inspection 153,862$ 235,479$ 335,985$ 219,776$ 393,242$ 430,901$ 28.25%
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%Replace Pole for 2017 Proj.
Total Charges and Services 3,745$ 4,945$ 5,395$ 900$ 5,395$ 1,780$ -67.01%
2500 Total Emergency Communications 3,745$ 4,945$ 5,395$ 900$ 5,395$ 1,780$ -67.01%
2700 Animal Control
Charges and Services
101-420-2700-43150 Contract Services 5,725 3,086 7,725 4,692 7,725 7,725 0.00%
Total Charges and Services 5,725$ 3,086$ 7,725$ 4,692$ 7,725$ 7,725$ 0.00%
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
7
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
2700 Total Animal Control 5,725$ 3,086$ 7,725$ 4,692$ 7,725$ 7,725$ 0.00%
3100 Public Works
Personnel
101-430-3100-41010 Full-time Salaries 134,875 253,303 238,857 192,399 299,044 325,079 36.10%On call pay of $1667 in Proj. '17 and $4K in '18
101-430-3100-41030 Part-time Salaries 2,429 - 9,680 2,595 7,200 9,360 -3.31%Wage adjustments.
Safety Clothing Allowance - - - - 971 971 #DIV/0!Boots
101-430-3100-41210 PERA Contributions 10,351 18,494 18,640 14,330 22,303 24,081 29.19%
101-430-3100-41220 FICA Contributions 8,081 15,066 13,312 11,765 18,987 20,735 55.76%
101-430-3100-41230 Medicare Contributions 1,890 3,524 3,604 2,752 4,441 4,849 34.54%
101-430-3100-41300 Insurance 36,238 44,655 42,141 41,835 62,752 62,796 49.01%
101-430-3100-41510 Workers Compensation 19,017 12,028 14,000 14,990 18,455 19,749 41.06%
Total Personnel 212,880$ 347,071$ 340,234$ 280,666$ 434,153$ 467,620$ 37.44%
Materials and Supplies
101-430-3100-42000 Office Supplies 350 1,666 2,000 572 2,000 800 -60.00%Moved from Streets.
101-430-3100-42120 Fuel, Oil and Fluids 26,146 24,049 30,000 16,963 27,000 28,500 -5.00%
101-430-3100-42150 Operating Supplies 2,151 2,431 3,000 1,740 2,800 2,000 -33.33%
101-430-3100-42210 Repair/Maint. Supplies 6,308 3,964 10,350 6,155 9,000 12,750 23.19%$6K-Str.-$5750 S&I- and $1K -edges/plow parts
101-430-3100-42240 Street Maintenance & Landscaping - Materials 20,203 16,112 445,000 199,193 20,000 20,000 -95.51%
101-430-3100-42250 Street Maintenance 185,950 258,223 - 10,722 425,000 425,000 #DIV/0!Sealcoat, Crackfill, Mill/overlay
101-430-3120-42260 Street Signs 378 2,389 3,000 3,162 3,500 5,000 66.67%
101-430-3125-42290 Sand/Salt 73,780 49,616 65,000 74,202 74,202 75,000 15.38%
101-430-3100-42400 Small Tools & Minor Equipment 5,634 2,788 3,000 5,020 3,600 8,000 166.67%5K pltt racks/2K mtr for OH hoist. Removed swpr.
101-430-3100-44375 Personal Protection Equipment - 1,465 2,400 1,498 2,000 2,800 16.67%Combined with PW and Streets
Total Materials and Supplies 320,900$ 362,703$ 563,750$ 319,226$ 569,102$ 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 15,629 17,000 24,500 0.62%$15K frm Str. and $4K frm Snow - $0-Trees
101-430-3100-43210 Telephone 7,344 7,347 7,800 3,911 6,000 7,800 0.00%
101-430-3100-43230 Radio 1,236 1,236 1,300 600 1,300 24,000 1746.15%$20-7new 800mhz rad (1x cost) $4K ann cost
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 34,178 47,000 52,000 -4.41%Consol. from Str. Lghts - $27K-LED Installs.
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 8,014 10,000 21,000 425.00%Fans $10K - Locks - 1K
101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.590 165 500 1,012 1,500 1,500 200.00%
101-430-3100-44040 Repairs/Maint Equip 27,514 25,364 20,900 7,934 26,000 34,000 62.68%Str and S&I- $12K/each and gen. maint. $1.5K
101-430-3100-44130 Equipment Rental - - - - - 2,000 #DIV/0!
101-430-3100-44170 Uniforms 3,095 5,886 5,000 4,369 6,500 7,500 50.00%
101-430-3100-44330 Dues & Subscriptions 275 294 600 488 900 600 0.00%
101-430-3100-44370 Conferences & Training 3,187 3,889 4,800 2,092 4,000 4,800 0.00%
101-430-3100-44380 Clean-up Days 5,564 9,557 10,212 14,256 16,000 - -100.00%Removed per C.C. direction - 8-22-17
Total Charges and Services 146,332$ 146,012$ 158,287$ 111,452$ 158,500$ 206,500$ 30.46%
Capital Outlay
101-430-3100-45500 Capital Purchases - - - - - 145,000 #DIV/0!Fleet Purchases - 1 ton, vac trlr, asphalt roller.
Total Capital Outlay -$ -$ -$ -$ -$ 145,000$ #DIV/0!
Miscellaneous
101-430-3100-44300 Miscellaneous 2,534 762 1,450 621 1,200 1,800 24.14%Asset Management subscription.
Total Miscellaneous 2,534$ 762$ 1,450$ 621$ 1,200$ 1,800$ 24.14%
3100 Total Public Works 682,647$ 856,548$ 1,063,721$ 711,965$ 1,162,955$ 1,400,770$ 31.69%
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 129,189 70,421 77,429 39,672 88,367 99,036 27.91%
101-450-5200-41030 Part-time Salaries 21,629 30,934 48,000 18,846 21,600 28,080 -41.50%Wage adjustments
Safety Clothing Allowance - - - - 236 236 #DIV/0!
101-450-5200-41210 PERA Contributions 9,666 5,798 6,162 3,018 6,628 7,428 20.55%
101-450-5200-41220 FICA Contributions 8,964 6,027 7,777 3,496 6,794 7,857 1.03%
101-450-5200-41230 Medicare Contributions 2,096 1,410 1,819 818 1,595 1,843 1.32%
101-450-5200-41300 Insurance 18,135 18,232 19,992 14,397 21,596 19,129 -4.32%
101-450-5200-41510 Workers Compensation 5,391 3,735 4,000 3,956 5,018 7,419 85.48%
CITY OF LAKE ELMO
2018 PRELIMINARY GENERAL FUND BUDGET
September 19, 2017
8
Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - August 31 Projected Proposed Percent Change Comments
Total Personnel 195,071$ 136,556$ 165,179$ 84,203$ 151,834$ 171,028$ 3.54%
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 1,500 500 500 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%Combined with Landscaping materials
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 1,821 2,000 2,500 16.28%
Total Materials and Supplies 9,475$ 9,944$ 11,050$ 6,518$ 10,800$ 13,800$ 24.89%
Charges and Services
101-450-5200-43210 Telephone 1,283 1,358 1,200 622 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 5,958 9,000 10,500 9.38%Water costs added in.
101-450-5200-43840 Refuse - 20 1,000 664 800 1,000 0.00%
101-450-5200-44010 Repairs/Maint Bldg 1,294 63 1,800 - 1,000 2,800 55.56%Replace locks
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 82 1,000 3,200 113.33%
101-450-5200-44120 Rentals - Buildings 7,232 6,476 6,000 3,422 6,500 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%Tree giveaway reduced $2K per CC - 8-22-17
101-450-5200-44302 Lakes - - 40,000 4,578 10,000 15,000 -62.50%$10K/ lake, redcd to $5K by FC, then to 3 lakes CC
101-450-5200-43150 Contract Services - - - - - 13,000 #DIV/0!Turf treatments $8K/Sunfish Mgmt $5K
101-450-5200-44370 Conferences & Training - - - - - 1,200 #DIV/0!
101-450-5200-44130 Equipment Rental - - - - - 1,000 #DIV/0!
101-450-5200-44375 Personal Protection Equipment - 341 1,200 1,209 1,200 800 -33.33%
Total Charges and Services 25,099$ 23,044$ 74,100$ 26,522$ 45,600$ 65,500$ -11.61%
Capital Outlay
101-5200-5200-45500 Capital Purchases - - - - - 25,000 #DIV/0!Cushman utility vehicle
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$ 117,509$ 209,034$ 276,528$ 9.94%
9000 Compensation Adjustment
Personnel
101-460-9000-41010 Compensation Adjustment - - 35,000 - - - -100.00%Incl. in personnel costs for '17 and '18 now.
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$ 2,531,797$ 4,194,928$ 4,700,538$ 18.96%
Total Gen Fund Revs. Over/(Under) Expenditures:485,035$ 800,672$ -$ 103,552$ 0$ -$ #DIV/0!
CITY OF LAKE ELMO
2017 FINAL AND 2018 PRELIMINARY PROPERTY TAX LEVY
AS OF SEPTEMBER 19, 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 2017
TAX CAPACITY BASED TAX LEVY
General Fund 1,818,847$ 2,412,618$ 593,771$ 32.65%
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$ 3,626,406$ 675,980$ 22.9113%
Tax Capacity $14,739,232 $16,044,480 8.86%
Estimated City Tax Rate 20.018%22.602%12.91%
CITY TAX CAPACITY, PROPERTY TAX LEVIES AND TAX RATES BY YEAR
YEAR TAX CAPACITY TAX LEVY TAX RATE
2013 11,384,320$ 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 Preliminary 16,044,480 3,626,406 22.602%
Proposed Pay 2018 Property Tax Impact Worksheet
Taxing District:
STEP 1 - Calculate the Taxing District's Tax Rate:
Actual Proposed %
Item Pay 2017 Pay 2018 Change
(A)(B)(C)
1.Levy before reduction for state aids $2,950,426 $3,626,406 22.9%
2.State Aids - $0 $0 0.0%
3.Certifed Property Tax Levy = $2,950,426 $3,626,406 22.911%
4.Fiscal Disparity Portion of Levy - $161,273 $149,615 -7.2%
5.Local Portion of Levy = $2,789,153 $3,476,791 24.7%
6.Local Taxable Value 2018 is an ESTIMATE ÷ 13,933,542 15,382,560 10.4%
7.Local Tax Rate = 20.018%22.602%12.9%
8.Market Value Referenda Levy $0 $0 0.0%
9.Fiscal Disparity Portion of Levy (SD only)- $0 $0 0.0%
10.Local Portion of Levy = $0 $0 0.0%
11.Referenda Market Value 2018 is an ESTIMATE ÷ 1,285,225,800 1,417,192,300 10.3%
12.Market Value Referenda Rate = 0.00000%0.00000%0.0%
STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes:
13.Assumes a 1.2%change in market value from 2017 to 2018, which is the city median change.
(D)(E)(F)(G)(H)
Market Homestead Taxing
Value Market Taxable District
Before Value Market Tax Portion of
Exclusion Exclusion Value Capacity Tax
Actual Pay 2017
Pay 2017 76,000 @40%500,000@1.0%(A7 x G) +
MV - rem @ 9%(D) - (E)rem @ 1.25%(A12 X D)
14.378,300 3,200 375,100 3,751 $750.88
15.148,200 23,900 124,300 1,243 $248.82
16.247,000 15,000 232,000 2,320 $464.42
17.420,000 0 420,000 4,200 $840.76
18.592,900 0 592,900 6,161 $1,233.31
Proposed Pay 2018
Pay 2018 MV 76,000 @40%500,000@1.0%(B7 x G) +
X 1.012 - rem @ 9%(D) - (E)rem @ 1.25%(B12 x D)
19.382,800 2,800 380,000 3,800 $858.88 $108.00
20.150,000 23,700 126,300 1,263 $285.46 $36.64
21.250,000 14,700 235,300 2,353 $531.83 $67.41
22.425,000 0 425,000 4,250 $960.59 $119.83
23.600,000 0 600,000 6,250 $1,412.63 $179.32
Percentage Change from 2017 to 2018
24.1.2%-12.5%1.3%1.3%14.4%
25.1.2%-0.8%1.6%1.6%14.7%
26.1.2%-2.0%1.4%1.4%14.5%
27.1.2%0.0%1.2%1.2%14.3%
28.1.2%0.0%1.2%1.4%14.5%
0800 Lake Elmo
Tax Increase
(Decrease)
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2017-095
RESOLUTION APPROVING 2018 PRELIMINARY GENERAL FUND BUDGET, 2018
PRELIMINARY PROPERTY TAX LEVY, AND SETTING PUBLIC HEARING DATE
FOR THE 2018 BUDGET AND 2018 FINAL PROPERTY TAX LEVY FOR TUESDAY
DECEMBER 5, 2017 AT 7:00 P.M.
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 require approval of a preliminary property tax levy and
a preliminary budget on or before September 30th of each year; and
WHEREAS, the City Council has received the preliminary budget document;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Lake
Elmo, that the Preliminary 2018 Budget shall be as follows:
2018
Preliminary
General Fund Revenues:
Property Taxes $2,412,618
Licenses and Permit 994,400
Intergovernmental 205,896
Charges for Services 611,594
Fines and Forfeits 49,000
Interest on Investments 40,000
Miscellaneous 387,030
Total General Fund Revenues $4,700,538
General Fund Expenditures:
Personnel $2,048,008
Materials and Supplies 743,015
Charges and Services 1,705,074
Capital Outlay 194,000
Miscellaneous 10,441
Total General Fund Expenditures $4,700,538
BE IT FURTHER RESOLVED that the Public Hearing will be 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
Preliminary
TAX CAPACITY BASED TAX LEVY Levy
General Fund $2,412,618
Debt Service 1,213,788
TOTAL TAX LEVIES $3,626,406
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 19th day of September, 2017.
______________________________
Mike Pearson
Mayor
ATTEST:
__________________________________
Julie Johnson
City Clerk