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8-28-18 City Council Workshop Packet
NOTICE OF MEETING City Council Budget Workshop 3800 Laverne Avenue North August 28, 2018 6:30 PM AGENDA I. Call to Order 6:30 PM II. 2019 Operating Budgets 6:30 PM III. Adjourn 8:00 PM Our Mission is to Provide Quality Public Services in a Fiscally Responsible Manner While Preserving the City’s Open Space Character STAFF REPORT DATE: August 28, 2018 TO: Honorable Mayor and City Council FROM: Sue Iverson – Finance Director AGENDA ITEM: 2019 Budget Information – General Fund, Utility Funds, EDA and Tax Levy REVIEWED BY: Kristina Handt – City Administrator INTRODUCTION: In preparation for adoption of the preliminary tax levy in September, this memo addresses the following information: discussion on preliminary levy, assumptions being used to prepare the preliminary budget, tax levy, and a discussion on capital improvement funding. The Finance Committee has met both in July and August and has reviewed this information. ISSUE BEFORE THE COUNCIL: 1) What changes, if any, should be made to the draft budgets? 2) What Preliminary Property Tax Levy would the City Council like to set for certification in September? PRELIMINARY LEVY At the July 17, 2018 Finance Committee meeting, staff presented the draft 2019 budget and the 10 year Financial Management Plan projections. Previously, the committee had expressed setting the budget at no change in the tax rate or a change equal to inflation, however at the July meeting the committee asked staff to look at scenarios using a 1%, 2% and 3% increase in the tax rate to better control the fluctuations of the rate in the 10 year plan. Staff has prepared a budget that would keep the tax rate at the same level as 2018. While the information used in this assumption is preliminary, Washington County has provided staff with the estimates which are needed to project the tax capacity and fiscal disparities components. On the next page is an estimate of these numbers. As you can see from the table on the next page, the Pay 2018 rate was 22.4442% with an overall levy of $3,596,601. To achieve this same tax rate for Pay 2019, using the estimated taxable value of $17,429,500 the overall levy would increase by $514,181 to $4,110,782. ***PLEASE NOTE THESE ARE ESTIMATES USING NUMBERS FROM THE COUNTY*** Below shows the impact to the average valued home of $382,800. Please note there is not an impact to the annual taxes as a result of the levy increase since the tax rate has remained the same. The increase is due to the estimated increase in market value of 1.5% and Fiscal Disparities. The overall City levy is made up of the General Fund Operating Levy and the Debt Levies. The table to the left shows the Actual 2018 levy and the Proposed 2019 levy if the tax rate were to remain the same. Actual Proposed % Item Pay 2018 Pay 2019 Change (A)(B)(C) 1.Levy before reduction for state aids $3,596,601 $4,110,782 14.3% 2.State Aids - $0 $0 0.0% 3.Certifed Property Tax Levy = $3,596,601 $4,110,782 14.3% 4.Fiscal Disparity Portion of Levy - $149,615 $199,200 33.1% 5.Local Portion of Levy = $3,446,986 $3,911,582 13.5% 6.Local Taxable Value ÷ 15,359,350 17,429,500 13.5% 7.Local Tax Rate = 22.442%22.442%0.0% 8.Market Value Referenda Levy $0 $0 0.0% 9.Fiscal Disparity Portion of Levy (SDs only)- $0 $0 0.0% 10.Local Levy = $0 $0 0.0% 11.Referenda Market Value ÷ 1,452,554,500 1,649,748,600 13.6% 12.Market Value Referenda Rate = 0.00000%0.00000%0.0% Taxable Taxing Market Homestead Taxable District Value Exclusion Market Tax Net B/4 Credit Credit Value Capacity Tax Proposed Pay 2019 Pay 2019 MV 76,000@.40%500,000@1.0%(B7 x G) + X 0.988 - rem up to 413799 @.09%(D - E)rem @ 1.25%(B12 x D)Annual Increase Monthly incr. Estimated Tax District rate as % of total rate: 150,000 23,740 126,260 1,263 $283.44 $5.38 0.45$ 382,800 2,788 380,012 3,800 $852.80 $13.92 1.16$ 350,000 5,740 344,260 3,443 $772.68 $12.79 1.07$ 500,000 - 500,000 5,000 $1,122.10 $16.61 1.38$ 750,000 - 750,000 8,125 $1,823.41 $31.19 2.60$ Total Change 2018 2019 GO 2009B $50,911 $43,580 GO 2010A 61,206 59,356 GO 2010B 204,519 205,989 GO 2011A 73,254 76,719 GO 2012A GO 2012B 61,141 65,275 GO 2013A GO 2014A 203,045 203,885 GO 2015A 28,683 25,113 GO 2016A 189,419 189,419 GO 2017A 341,610 346,598 Total Debt Levies $1,213,788 $1,215,932 General Fund $2,382,813 $2,894,850 Total Levy $3,596,601 $4,110,782 OPERATING BUDGETS Attachment #1 includes the entire General Fund Operating Budget, the Utility Operating Budgets, and the EDA Budget. Salary and Benefits The 2019 preliminary budget is currently being prepared assuming a 2.5% wage adjustment for non- union staff and 3.0% for union staff. Medical benefits are estimated to increase by 6%, but a contingency of $54,892 has been built into the budget for increases that might occur due to Federal legislation which are unknown at this time. These could have a significant increase on our insurance rates. General Fund Revenues are largely increased due to the proposed operating levy for the General Fund. Since the City is in an expansion phase we have projected a conservative estimate for building permits, planning, and zoning fees. Cable franchise revenues are increasing as the City builds out. State Fire Aid and Municipal State Aids (MSA) for road maintenance are based on the current estimates done this year. Tower Rent has increased as we have two additional leases and current lease increases. More detailed information is found in the attached budget. Staff worked on budgets to more accurately reflect costs in the proper departments and services, so the attached budget sheets reflect several allocation changes which are noted. The Mayor and Council budget remains fairly flat with the exception of some IT expenses and the addition of Family Means for $30,000. The Finance Committee was split on whether or not to fund the Family Means request through the General Fund. Two members were ultimately opposed while one member was supportive of the request. Communications shows a reduction of which $33,700 is expenditures for IT that are reallocated throughout the budget to the proper departments. Finance shows changes between categories and line items, but overall is a 14.41% decrease as a result of hiring a full-time Finance Director as opposed to contracting with a consultant, and elimination of the one-time software costs in 2018 for the software conversion. The most noteable change in Planning & Zoning is the decrease of $31,000 as the result of completing the Comprehensive Plan. Keats Ave Turn Lane has been added in Engineering. The Sheriff’s contract increased 5.58%. Building Inspections had an additional Inspector in the 2018 budget, but since that position has not General Fund Revenues Property Tax Levy $692,152 Fiscal Disparities 49,585 Building/Mechanical Permits 77,000 State Fire Aid 13,000 MSA Maintenance 16,166 Planning & Zoning Fees 15,005 Cable Franchise Revenue 17,000 Tower Rent 55,148 Miscellaneous -13,857 $921,199 been filled, staff has reevaluated and changed this for 2019 to reflect a part-time position. A new vehicle for Building Inspections had previously been budgeted for 2018 and has been moved to 2019. Public Works is comprised of Streets (General Fund), Parks (General Fund), Water, Sewer, and Storm Water. An additional employee has been added to the budget consistent with the consultant recommendation from 2016, but has been spread across all funds. Staff reevaluated the Public Works employees’ time cards and has changed the allocation of salaries and benefits to more accurately reflect costs in the proper departments. $10,000 has been budgeted for Sunfish Management and $58,000 has been budgeted for mowing contracts. At the June 19, 2018 meeting, the Finance Committee recommended that a Vehicle Replacement Fund be established with $100,000 from the General Fund Balance and $75,000 be transferred from Fire, Streets, and Parks & Recreation. Staff would recommend that any additional funds available from the tax levy not needed for the operating budget be placed into this fund, thus reducing the need to bond for equipment in the future. With these preliminary estimates, $326,000 has been placed into the budget at this time. If the Council supports the Finance Committee’s recommendation of increasing the tax rate by 3%, an additional $122,500 will be transferred to the fund in 2019 (or about $1.5 million more over the next five years). FINANCIAL MANAGEMENT PLAN Per direction from the committee, staff has prepared the forecasts requested looking at keeping the City’s Tax Rate flat (0%), 1% increase, 2% increase, and 3% increase. The committee was concerned with the fluctuating rate in the 10 year projections, especially in year 2023 when the new City Hall/Fire Station costs/debt would be added to the tax rolls. Staff was asked to run various scenarios to stabilize the increases much like you would do with utility rates. In looking at the various scenarios (lines 75-79) of the attached Financial Management Plans, you will see that the 3% Tax Rate increase seems to be the best overall option for several reasons: 1. The rate increase is a steady increase of 3% or about $40-$48 a year on the median valued home. 2. The plan shows that existing homeowners would be paying for the normal increases in the budget and costs due to inflation (as the City is estimating expenses increasing by 4% per year) while new development would be paying for the increased costs in services and equipment due to development as these have been worked into the plan as well as current expenses. 3. The costs of the new City Hall and Fire Station are minimized to current residents as the impact would be about 5.27% increase or $74 on the median valued home in 2024 (previously the increase was in 2023). General Fund Expenditures Family Means $30,000 Assessing Services 28,150 Elections -8,500 Finance Director 103,677 Finance Consultant -105,150 Finance software costs -16,682 Comprehensive Plan -31,000 Keats Ave Turn Lane 70,000 Sheriff's contract 37,093 Building Inspector change -20,604 Sealcoating & Crack Sealing 165,000 Sunfish Management 10,000 Mowing Contracts 58,000 Snow removal sidewalks 10,000 Fund balance to Vehicle Fund 100,000 Budget transfer to Vehicle Fund 75,000 Additional transfer to Vehicle Fund 326,000 Contingency 54,892 Miscellaneous -34,677 $851,199 4. Additional reserves would be accumulating to assist with future equipment expenses, thus eliminating the need to borrow or bond, thus growing our fund balances to maintain reserve levels to achieve favorable bond ratings. (The fund balance reserve is calculated using the percent of the current year’s operating budget less transfers, so as the budget grows so will the required reserves to meet this level. The reserves can be an accumulation of all governmental funds excluding the enterprise funds, it is not just the general fund reserves.) So placing funds in the Vehicle Replacement Fund rather than leaving them in the Undesignated General Fund Balance does not hurt our chances for a favorable bond rating. 5. In looking at the tax rate in 2014 of 27.761% the forecast shows that the tax rate in 2024 even with a 3% increase each year and the City Hall/Fire Station will still not be at the 2014 level. The City continues to compare favorably to other cities and taxing jurisdictions in Washington County when looking at 2018 tax rates. 6. As these forecasts are high level indications of what is planned at this point, they will constantly be monitored and changes based on decisions and economic factors as they occur. They are meant to provide a look into the future to better assist in making decisions and policy based on our long-range plans. Out years after 2024 will need refining to help build reserve funds to pay for maintaining infrastructure and repairs and minimize the need for bonding as once development slows, the City will need to have reserves for these purposes. Finance Committee Recommendations: The Finance Committee unanimously recommended the approval of the 2019 General Fund (except for Family Means), Utility and EDA budgets at their last meeting. Also, at their August 21st meeting by a vote of 2-1, the Finance Committee recommended a 3% increase in the tax rate in order to even out the increases related to the city hall and put more funds in the vehicle replacement fund thereby reducing borrowing. Process for This Evening: For this evening, staff will answer any questions on the 2019 Proposed Budgets. In addition, discussion on the 2019 Preliminary Property Tax Levy will ensue, with staff also available to answer any questions. Options: • If Council wishes to see any changes to the proposed budget or levy at the September meeting, please provide that direction to staff so the documents can be updated before adoption of the preliminary levy. ATTACHMENTS: 1) 2019 Proposed Master Budget Worksheet – All Budgets 2) Draft Long-Range Financial Management Plans Washington County Tax Rates Rank Taxing Authority 2018 1 Landfall 80.743 2 Hastings 60.964 3 Newport 58.736 4 Marine 55.060 5 Oak Park Heights 54.462 6 Stillwater 53.790 7 Willernie 49.748 8 Lake St. Croix Beach 47.497 9 St. Paul Park 42.591 10 Forest Lake 41.871 11 Cottage Grove 40.583 12 Oakdale 38.544 13 Lakeland 36.540 14 Hugo 36.330 15 Bayport 36.017 16 Scandia 35.058 17 Mahtomedi 33.972 18 Woodbury 33.670 19 Afton 32.255 20 Birchwood 24.904 21 Lakeland Shores 24.653 22 St. Mary's Point 22.517 23 Lake Elmo 22.442 24 Grey Cloud Island 21.834 25 Stillwater Township 21.759 26 White Bear Lake 19.058 27 Dellwood 14.614 28 Grant 13.907 29 Baytown Township 13.730 30 Denmark Township 11.063 31 May Township 10.832 32 Pine Springs 8.730 33 West Lakeland Township 8.157 CITY OF LAKE ELMO 2019 PROPOSED BUDGET SUMMARY General Fund Adopted 2018 to Dollar Change 2018 2019 Proposed 2019 2018 Adopt to Account Number Description Adopted Proposed Percent Change 2019 Proposed Comments General Fund Revenues: Total Taxes 2,382,813$ 3,124,550$ 31.13%741,737$ Actual Levy Incr $514,181 or 21.5% over 2018 Total Licenses and Permits 994,400$ 1,056,900$ 6.29%62,500$ Incr. in various permits, Fireplace, Siding, Roofing Total Intergovernmental 238,026$ 267,835$ 12.52%29,809$ Incr. in Fire Aid and MSA Maintenance from State Total Charges for Services 611,595$ 626,600$ 2.45%15,005$ Planning and Zoning Fees Total Fines and Forfeits 49,000$ 49,000$ 0.00%-$ Total Investment Earnings 40,000$ 40,000$ 0.00%-$ Total Miscellaneous 160,900$ 233,048$ 44.84%72,148$ Incr. in Cable Franchise Rev. plus 2 new leases Total General Fund Revenues:4,476,734$ 5,397,933$ 20.58%921,199$ General Fund Expenditures: 1110 Mayor & Council Total Personnel 27,854$ 27,893$ 0.14%39$ Total Materials and Supplies 330$ 3,526$ 968.48%3,196$ $2,000 Council laptops (2), $1,101 Email Support Total Charges and Services 20,220$ 50,800$ 151.24%30,580$ $30,000 Family Means 1110 Total Mayor & Council 48,404$ 82,219$ 69.86%33,815$ 1320 Administration Total Personnel 294,732$ 302,659$ 2.69%7,927$ Allocation Change for Deputy Clerk Total Materials and Supplies 5,385$ 4,350$ -19.22%(1,035)$ Total Charges and Services 218,020$ 241,351$ 10.70%23,331$ Assessing Services Incr. $28,150, Legal Services decr. $10,000, Codification $5,000 Total Miscellaneous 600$ 1,791$ 198.50%1,191$ 1320 Total Administration 518,737$ 550,151$ 6.06%31,414$ 1410 Elections Total Personnel 7,500$ -$ -100.00%(7,500)$ No Election in 2019 Total Charges and Services 1,660$ 1,660$ 0.00%-$ Total Capital Outlay -$ -$ #DIV/0!-$ Total Miscellaneous 1,000$ -$ -100.00%(1,000)$ No Election in 2019 1410 Total Elections 10,160$ 1,660$ -83.66%(8,500)$ 1450 Communications Total Personnel 40,620$ 43,920$ 8.12%3,300$ Total Charges and Services 46,500$ 11,785$ -74.66%(34,715)$ Allocation change - now IT Costs allocated to each department based on use 1450 Total Communications 87,120$ 55,705$ -36.06%(31,415)$ 1520 Finance 1 CITY OF LAKE ELMO 2019 PROPOSED BUDGET SUMMARY General Fund Adopted 2018 to Dollar Change 2018 2019 Proposed 2019 2018 Adopt to Account Number Description Adopted Proposed Percent Change 2019 Proposed Comments Total Personnel 33,624$ 137,301$ 308.34%103,677$ Hired new Finance Director Total Materials and Supplies 975$ 1,175$ 20.51%200$ Total Charges and Services 160,383$ 24,802$ -84.54%(135,581)$ Contract Service reduced due to hire of Finance Director Total Miscellaneous 1,625$ 5,000$ 207.69%3,375$ 1520 Total Finance 196,607$ 168,278$ -14.41%(28,329)$ 1910 Planning & Zoning Total Personnel 203,930$ 214,424$ 5.15%10,494$ Salary incr. and Insurance Incr. Total Materials and Supplies 800$ 500$ -37.50%(300)$ Total Charges and Services 66,640$ 39,215$ -41.15%(27,425)$ Comprehensive Plan Total Miscellaneous 200$ 200$ 0.00%-$ 1910 Total Planning & Zoning 271,570$ 254,339$ -6.34%(17,231)$ 1930 Engineering Services Total Charges and Services 36,216$ 109,000$ 200.97%72,784$ Capital Outlay for Keats Ave Turn Lane 1930 Total Engineering Services 36,216$ 109,000$ 200.97%72,784$ 1940 City Hall Total Materials and Supplies 800$ 800$ 0.00%-$ Total Charges and Services 66,337$ 64,839$ -2.26%(1,498)$ Reduction in costs but added IT charges for City Hall previously in Communications Total Miscellaneous 1,016$ 1,800$ 77.17%784$ 1940 Total City Hall 68,153$ 67,439$ -1.05%(714)$ 2100 Police Total Charges and Services 665,675$ 702,768$ 5.57%37,093$ Per Washington County 2100 Total Police 665,675$ 702,768$ 5.57%37,093$ 2150 Prosecution Total Charges and Services 44,996$ 45,792$ 1.77%796$ 2150 Total Prosecution 44,996$ 45,792$ 1.77%796$ 2220 Fire Total Personnel 401,803$ 433,742$ 7.95%31,939$ Wage Incr, POC pay rate change, retirement, workers comp Total Materials and Supplies 35,375$ 37,925$ 7.21%2,550$ 2 AEDs Total Charges and Services 131,265$ 169,222$ 28.92%37,957$ IT costs now charged here - previously in Communications, 5 new computers - replacement, replace 2 portable radios Total Capital Outlay -$ 9,438$ #DIV/0!9,438$ Transfer to Vehicle Replacement Fund Total Miscellaneous 2,000$ 2,000$ 0.00%-$ 2220 Total Fire 570,443$ 652,327$ 14.35%81,884$ 2 CITY OF LAKE ELMO 2019 PROPOSED BUDGET SUMMARY General Fund Adopted 2018 to Dollar Change 2018 2019 Proposed 2019 2018 Adopt to Account Number Description Adopted Proposed Percent Change 2019 Proposed Comments 2250 Fire Relief Total Charges and Services 47,000$ 60,000$ 27.66%13,000$ Pass Thru based on revenue received from State 2250 Total Fire Relief 47,000$ 60,000$ 27.66%13,000$ 2400 Building Inspection Total Personnel 369,228$ 348,624$ -5.58%(20,604)$ Replaced Full-time positions budgeted in 2018 (not filled) with a Part-Time position Total Materials and Supplies 5,700$ 5,700$ 0.00%-$ Total Charges and Services 19,570$ 30,245$ 54.55%10,675$ IT charges now charged here - previously in Communications, Replace 3 computer desktops Total Capital Outlay 24,000$ 24,000$ 0.00%-$ Total Miscellaneous 1,000$ 1,000$ 0.00%-$ 2400 Total Building Inspection 419,498$ 409,569$ -2.37%(9,929)$ 2500 Emergency Communications Total Charges and Services 1,780$ 1,780$ 0.00%-$ 2500 Total Emergency Communications 1,780$ 1,780$ 0.00%-$ 2700 Animal Control Total Charges and Services 7,725$ 9,000$ 16.50%1,275$ 2700 Total Animal Control 7,725$ 9,000$ 16.50%1,275$ 3100 Streets Total Personnel 467,620$ 453,043$ -3.12%(14,577)$ Allocation changes and 1 additional worker Total Materials and Supplies 154,850$ 166,600$ 7.59%11,750$ $10,000 Forlift Total Charges and Services 631,500$ 798,292$ 26.41%166,792$ Lake Elmo Ave Phase 3, Discover Bridge Crossing Street Maintenance Total Capital Outlay 145,000$ 50,745$ -65.00%(94,255)$ Transfer to Vehicle Replacement Fund $50,745, ($145,000) decr. From purchases in 2018 Total Miscellaneous 1,800$ 1,000$ -44.44%(800)$ 3100 Total Streets 1,400,770$ 1,469,680$ 4.92%68,910$ 5200 Parks & Recreation Total Personnel 170,380$ 224,358$ 31.68%53,978$ Allocation changes and 1 additional worker Total Materials and Supplies 13,800$ 18,300$ 32.61%4,500$ Fuel, Oil, and Fluids now being spread across all PW & Utility Dept. Total Charges and Services 65,500$ 142,860$ 118.11%77,360$ Contracted Services for Sunfish Mgmt (GRG) $10,000 and Mowing $58,000 Total Capital Outlay 25,000$ 14,817$ -40.73%(10,183)$ $14,817 Transfer to Vehicle Replacement Fund, ($15,000) decr. In capital outlay from 2018 Total Miscellaneous 1,200$ 1,000$ -16.67%(200)$ 5200 Total Parks & Recreation 275,880$ 401,335$ 45.47%125,455$ 9000 Transfers 3 CITY OF LAKE ELMO 2019 PROPOSED BUDGET SUMMARY General Fund Adopted 2018 to Dollar Change 2018 2019 Proposed 2019 2018 Adopt to Account Number Description Adopted Proposed Percent Change 2019 Proposed Comments Total Transfers -$ 426,000$ #DIV/0!426,000$ $100,000 use of fund balance transferred to Vehicle Replacement Fund per CIP, $326,000 transfer to Vehicle Replacement Fund from 2019 Budget 9000 Total Transfers -$ 426,000$ #DIV/0!426,000$ 9000 Contingency Reserve Contingency Total Contingency Reserve - 54,892 #DIV/0!54,892$ Reserve for possible law changes which may impact health insurance rates for 2019. Total Contingency -$ 54,892$ #DIV/0!54,892$ 9000 Total Contingency Reserve -$ 54,892$ #DIV/0!54,892$ Total General Fund Expenditures:4,670,734$ 5,521,933$ 18.22%851,199$ Total Gen Fund Revs. Over/(Under) Expenditures:(194,000)$ (124,000)$ -36.08% Use of Fund Balance Budgeted, $100,000 to start Vehicle Replacement Fund, $24,000 Building Insp Vehicle not replaced in 2018 but budgeted - moved to 2019 Totals by Category Personnel 2,017,291$ 2,185,964$ 8.36%168,673$ Incr. in wages and insurance. I additional employee PW and 3 additional PT Fire Materials and Supplies 218,015$ 238,876$ 9.57%20,861 $10,00 Forklift, $4,500 Fuel Oil & Fluids, $2,550 2 AEDs, $3,101 Council Computer/IT charges Charges and Services 2,230,987$ 2,503,410$ 12.21%272,423 Sunfish Mgmt (GRG), Lake Elmo Ave Phase 3, Discover Bridge Crossing, Assessing Services, Family Means Capital Outlay 194,000$ 99,000$ -48.97%(95,000) $24,000 Building Insp Vehicle Budgeted in 2018 - not purchased - moved to 2019, 75,000 budgeted to transfer to Vehicle Replacement Fund per CIP Miscellaneous 10,441$ 13,791$ 32.09%3,350 $3,375 charges in Finance not previously budgeted but charged (bank fees, wire transfer fees, account fees) Transfers -$ 426,000$ #DIV/0!426,000 $100,000 use of fund balance transferred to Vehicle Replacement Fund per CIP, $326,000 transfer to Vehicle Replacement Fund from 2019 Budget Contingency Reserve -$ 54,892$ #DIV/0!54,892 Reserve for possible law changes which may impact health insurance rates for 2019. TOTALS:4,670,734$ 5,521,933$ 18.22%851,199$ 4 CITY OF LAKE ELMO 2019 PROPOSED BUDGET SUMMARY Utility Funds Adopted 2018 to Dollar Change 2018 2019 Proposed 2019 2018 Adopt to Account Number Description Adopted Proposed Percent Change 2019 Proposed Comments Water Revenues Special Assessments 111,077$ 108,550$ -2.27%(2,527)$ Interest on Investments 20,000$ 20,000$ 0.00%-$ Water Sales 597,769$ 937,421$ 56.82%339,652$ Faster build out than anticipated in Northland Study Charges for Services 4,820$ 4,820$ Bulk Water 2,000$ -$ -100.00%(2,000)$ Water Access Revenue 960,000$ 960,000$ 0.00%-$ Investment Earnings 611,595$ 626,600$ Water Connections - Municipal 320,000$ 320,000$ 0.00%-$ Meter Sales 87,500$ 90,000$ 2.86%2,500$ Total Water Revenues:2,098,346$ 2,435,971$ 16.09%337,625$ Water fund Expenses: 9400 Water Total Personnel 149,309$ 245,272$ 64.27%95,963$ Allocation change and 1 additional Maintenance Worker Total Materials and Supplies 182,650$ 192,650$ 5.47%10,000$ $4,500 Fuel, Oil, and Fluids now being spread across all PW & Utility Dept., $3,000 Water Meters, $2,500 Small Tools and Minor Equipment Total Charges and Services 352,333$ 368,678$ 4.64%16,345$ $45,000 Legal Services, $7,987 Audit costs not previously allocated, $1,800 Computer replacements, ($33,859) Decr in IT support as allocation now spreads based on users, $1,972 Credit Card fees Total Capital Outlay 137,500$ 358,000$ 160.36%220,500$ $100,000 Service Truck, $120,000 hammes ByPass, $188,000 oversizing, Per CIP vs. 2018 Total Misc and Non-operating 1,013,631$ 1,127,041$ 11.19%113,410$ Bond Payments and Fiscal Agents Fees per Northland Schedule 9400 Total Water Fund Expenses 1,835,423$ 2,291,641$ 24.86%456,218$ Total Water Fund Revs. Over/(Under) Expenses:262,923$ 144,330$ -45.11% Sewer Revenues Special Assessments 77,874$ 141,799$ 82.09%63,925$ Per Northland schedule Interest on Investments 20,000$ 20,000$ 0.00%-$ Sewer Sales 247,599$ 339,840$ 37.25%92,241$ Per Northland schedule SAC Early Pay Discount/revenue 5,800$ -$ -100.00%(5,800)$ Sewer Lat Benefit Fee 25,500$ 31,050$ 21.76%5,550$ Sewer Connection Fee Rev (SAC)883,200$ 901,500$ 2.07%18,300$ Per Northland schedule Sewer Connection Fees Municipal 345,500$ 339,500$ -1.74%(6,000)$ Per Northland schedule Total Sewer Revenues:1,605,473$ 1,773,689$ 10.48%168,216$ Sewer Fund Expenses: 1 CITY OF LAKE ELMO 2019 PROPOSED BUDGET SUMMARY Utility Funds Adopted 2018 to Dollar Change 2018 2019 Proposed 2019 2018 Adopt to Account Number Description Adopted Proposed Percent Change 2019 Proposed Comments 9450 Sewer Total Personnel 90,298$ 120,442$ 33.38%30,144$ Allocation change and 1 additional Maintenance Worker Total Materials and Supplies 12,100$ 15,600$ 28.93%3,500$ $4,500 Fuel, Oil, and Fluids now being spread across all PW & Utility Dept., ($1,000) Small Tools and Minor Equipment Total Charges and Services 185,948$ 276,178$ 48.52%90,230$ $7,987 Audit costs not previously allocated, $800 Computer replacements, ($29,493) Decr in IT support as allocation now spreads based on users, $1,972 Credit Card fees, $77,219 Met Council Sewer Charges, $13,800 Lisbon Lift Station paving, $6,000 SCADA agreement, $3,500 utilities Total Capital Outlay 85,000$ 345,000$ 305.88%260,000$ $150,000 Service Truck, $295,000 Sewer oversizing, Per CIP vs. 2018 Total Misc and Non-operating 470,624$ 714,754$ 51.87%244,130$ Bond Payments, Issuance costs, and Fiscal Agents Fees per Northland Schedule 9450 Total Sewer Fund Expenses 843,970$ 1,471,974$ 74.41%628,004$ Total Sewer Fund Revs. Over/(Under) Expenses:761,503$ 301,715$ -60.38% Storm Water Revenues Interest on Investments 7,000$ 7,000$ 0.00%-$ Surface Water Utility Sales 283,587$ 337,303$ 18.94%53,716$ Per Northland schedule SW Review Fee Revenue 29,375$ 29,051$ -1.10%(324)$ Per Northland schedule Total Storm Water Revenues:319,962$ 373,354$ 16.69%53,392$ Storm Water Fund Expenses: 9500 Storm Water Total Personnel 47,470$ 77,072$ 62.36%29,602$ Allocation change and 1 additional Maintenance Worker Total Materials and Supplies 8,100$ 8,500$ 4.94%400$ $400 Fuel, Oil, and Fluids now being spread across all PW & Utility Dept. Total Charges and Services 88,700$ 87,860$ -0.95%(840)$ $7,987 Audit costs not previously allocated, $1,000 Computer replacements, $360 Credit Card fees,($11,833) Decr in IT support as allocation now spreads based on users, Allocation changes Total Capital Outlay 40,000$ 40,000$ 0.00%-$ Total Misc and Non-operating 220,294$ 232,400$ 5.50%12,106$ Bond Payments, and Fiscal Agents Fees per Northland Schedule 9500 Total Storm Water Fund Expenses 404,564$ 445,832$ 10.20%41,268$ Total Storm Water Fund Revs. Over/(Under) Expenses:(84,602)$ (72,478)$ -14.33% 2 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments General Fund Revenues: Taxes 101-000-0000-31010 Current Ad Valorem Taxes 2,019,331$ 1,643,358$ 2,202,698$ 1,347,588$ 2,382,813$ 2,894,850$ 31.42% 101-000-0000-31020 Delinquent Ad Valorem Taxes 13,546 18,313 15,000 13,864 15,000 15,000 0.00% 101-000-0000-31030 Mobile Home Tax 14,366 17,547 15,000 - 15,000 15,000 0.00% Delinquent Mobile Home Tax 3,145 #DIV/0! 101-000-0000-31040 Fiscal Disparities 157,096 159,325 149,615 96,558 193,117 199,200 33.14% Delinquent Fiscal Disparities 2,399 #DIV/0! 101-000-0000-31050 Tax Abatement #DIV/0! 101-000-0000-31910 Penalty & Interest on Taxes 185 2,400 500 754 500 500 0.00% 101-000-0000-31920 Forfeited Tax Sale Apportionment - 269 #DIV/0! Total Taxes 2,204,524$ 1,841,212$ 2,382,813$ 1,464,308$ 2,606,430$ 3,124,550$ 31.13% Licenses and Permits 101-000-0000-32110 Liquor License 7,025 8,300 8,300 200 8,300 8,300 0.00% 101-000-0000-32180 Wastehauler License 1,560 1,000 1,000 1,000 0.00% 101-000-0000-32181 General Contractor License 150 150 - #DIV/0! 101-000-0000-32183 Heating Contractor License 3,450 900 - #DIV/0! 101-000-0000-32210 Building Permits 902,690 1,146,350 800,000 500,865 787,714 800,000 0.00% 101-000-0000-32211 Driveway Permits 10,190 19,390 17,500 10,980 17,460 15,000 -14.29% Fireplace Permits 11,040 16,320 16,000 #DIV/0! 101-000-0000-32220 Heating Permits 128,558 135,814 60,000 36,562 58,718 60,000 0.00% 101-000-0000-32230 Plumbing Permits 92,752 107,948 60,000 35,802 57,084 60,000 0.00% Pool Permits 750 900 1,000 #DIV/0! Siding Permits 14,927 14,927 12,500 #DIV/0! Roof Permits 60,022 60,022 50,000 #DIV/0! 101-000-0000-32240 Animal License 1,900 1,875 2,000 1,200 1,500 - -100.00%Discontinue in 2019 101-000-0000-32250 Utility Permits 60,234 43,393 33,000 20,272 26,880 27,000 -18.18% 101-000-0000-32260 Burning Permit 2,035 1,575 2,500 1,325 2,000 2,000 -20.00% 101-000-0000-32270 Massage Therapy Licenses 75 100 100 200 200 100 0.00% 101-000-0000-35101 Fire Sprinkler Alarm Fees - 8,500 273 1,300 2,500 -70.59% Fire Alarm Fees - 12,273 1,500 470 1,500 1,500 0.00% Total Licenses and Permits 1,210,619$ 1,477,918$ 994,400$ 695,037$ 1,055,825$ 1,056,900$ 6.29% Intergovernmental 101-000-0000-33418 MSA - Maintenance 123,433 122,883 135,561 144,502 151,727 11.93%From City Engrineer 101-000-0000-33420 State Fire Aid 59,136 61,147 47,000 47,000 60,000 27.66%November receipt 101-000-0000-33422 PERA Aid 2,749 2,749 2,749 2,749 2,749 0.00%July and December receipt. 101-000-0000-33426 Miscellaneous State Grants 8,367 19,406 4,820 4,820 4,820 0.00%DNR/Sunfish Lake Trail Grooming Payment in Lieu of Taxes - 32,130 32,130 32,773 2.00%ISD 916 Service Fee Due in Dec. - 2% incr./yr. End in 2026 101-000-0000-33621 Recycling Grant 15,688 - 15,766 - - 15,766 0.00%June/July Every other year? Total Intergovernmental 209,373$ 206,185$ 238,026$ -$ 231,201$ 267,835$ 12.52% Charges for Services 101-000-0000-34103 Zoning & Subdivision Fees 33,490 54,956 55,000 21,165 40,000 45,000 -18.18% 101-000-0000-34104 Plan Check Fees 500,965 580,817 525,000 314,701 525,000 525,000 0.00% 101-000-0000-34105 Sale of Copies, Books, Maps 213 27 200 17 200 200 0.00% 101-000-0000-34107 Assessment Searches 4,905 1,140 1,395 420 1,395 1,400 0.36% 101-000-0000-34110 Rent 12 #DIV/0! 101-000-0000-34111 Cable Operation Reimbursement 1,600 2,104 5,000 5,000 5,000 5,000 0.00%Offset with Cable Operators charge in Communications 101-000-0000-34112 Planning & Zoning Review Fee 69,524 16,000 25,000 25,000 #DIV/0!$100 every new review charged 101-000-0000-36206 Escrow Administration Fee 2,800 30,000 25,000 15,600 25,000 25,000 0.00%$100 every new escrow is charged Total Charges for Services 543,973$ 738,580$ 611,595$ 372,903$ 621,595$ 626,600$ 2.45% Fines and Forfeits 1 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 101-000-0000-35100 Fines 49,505 41,418 49,000 - 42,000 49,000 0.00%Based on averages Total Fines and Forfeits 49,505$ 41,418$ 49,000$ -$ 42,000$ 49,000$ 0.00% Investment Earnings 101-000-0000-36210 Interest Earnings 20,437 27,665 40,000 - 40,000 40,000 0.00%Incr Int rates and Investing Total Investment Earnings 20,437$ 27,665$ 40,000$ -$ 40,000$ 40,000$ 0.00% Miscellaneous 101-000-0000-33622 Cable Franchise Revenue 98,218 67,178 68,000 81,581 81,581 85,000 25.00%Based on 2018 amounts 101-000-0000-36200 Miscellaneous Revenue 28,205 78,241 29,900 731 29,900 29,900 0.00%misc. accts. Receivable, dev. Fees. Conservation Easement Fee 20,000 20,000 #DIV/0! 101-000-0000-36204 Reimbursements - Fire 1,500 9,940 - - - #DIV/0! 101-000-0000-36230 Donations 10,000 17,837 10,000 14,036 10,000 10,000 0.00% 101-000-0000-37180 Tower Rent - 47,084 53,000 19,543 53,000 108,148 104.05%Based on contracts. 3% incr ATT, plus 2 new tower leases Total Miscellaneous 137,923$ 220,280$ 160,900$ 135,891$ 194,481$ 233,048$ 44.84% Total General Fund Revenues:4,376,354$ 4,553,258$ 4,476,734$ 2,668,139$ 4,791,533$ 5,397,933$ 20.58% 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 - 67 198 237 237 237 19.70% Total Personnel 27,655$ 27,723$ 27,854$ 14,064$ 27,893$ 27,893$ 0.14% Materials and Supplies 101-410-1110-42000 Office Supplies 72 114 30 30 125 316.67%business cards, name tags, etc 101-410-1110-42001 Computer Reimbursement - 1,911 2,000 #DIV/0!potential 2 new members 101-410-1110-43310 Mileage - - 300 - 300 300 0.00% IT Support 1,101 #DIV/0!Council Email Support (Roseville) IT Hardware #DIV/0! Software Programs - - - - - - #DIV/0! Total Materials and Supplies 72$ 2,025$ 330$ -$ 330$ 3,526$ 968.48% Charges and Services 101-410-1110-44300 Miscellaneous 15,691 6,568 6,750 111 6,750 37,000 448.15%$30k Family Means, $5250 YSB, misc 101-410-1110-44330 Dues & Subscriptions 11,986 16,045 12,470 3,655 12,470 12,800 2.65%$9k LMC, $3,750 MC, $30 MA 101-410-1110-44370 Conferences & Training 520 180 1,000 - 1,000 1,000 0.00% Total Charges and Services 28,197$ 22,793$ 20,220$ 3,766$ 20,220$ 50,800$ 151.24% 1110 Total Mayor & Council 55,924$ 52,540$ 48,404$ 17,830$ 48,443$ 82,219$ 69.86% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 195,150 240,650 217,946 144,317 217,946 222,374 2.03%Allocation Change for 2018 (Deputy Clerk) 101-410-1320-41030 Part-time Salaries - #DIV/0! Overtime #DIV/0! Temporary Employees 5,613 17,733 #DIV/0!Intern 101-410-1320-41210 PERA Contributions 14,378 18,049 16,346 10,828 16,346 16,678 2.03% 101-410-1320-41220 FICA Contributions 11,823 15,185 13,146 8,484 13,146 17,012 29.41% 101-410-1320-41230 Medicare Contributions 2,765 3,509 3,160 1,984 3,160 -100.00% 101-410-1320-41300 Insurance 28,335 39,840 42,456 10,266 42,456 43,048 1.39%6% Ins increase 2 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments Life Insurance 344 #DIV/0! STD/LTD 1,198 #DIV/0! 101-410-1320-41420 Unemployment Benefits - #DIV/0! 101-410-1320-41510 Workers Compensation 6,252 818 1,678 2,005 2,005 2,005 19.49% Total Personnel 264,317$ 335,784$ 294,732$ 177,884$ 295,059$ 302,659$ 2.69% Materials and Supplies 101-410-1320-42000 Office Supplies 5,113 4,683 4,500 1,646 4,000 4,250 -5.56% 101-410-1320-42030 Printed Forms 771 84 785 1,039 1,050 100 -87.26%Deposit slips & Receipt books? 101-410-1320-43090 Newsletter/Website - 2,091 100 2,069 90 - -100.00%Move all to Communications in 2019 Total Materials and Supplies 5,885$ 6,858$ 5,385$ 4,754$ 5,140$ 4,350$ -19.22% Charges and Services 101-410-1320-43100 Assessing Services 52,049 51,646 53,350 7,983 7,983 81,500 52.76%Wash Co bills June for previous year 101-410-1320-43040 Legal Services 322,842 140,883 100,000 60,565 100,000 90,000 -10.00% 101-410-1320-43150 Contract Services 1,019 15,921 3,000 1,420 3,000 3,100 3.33%Shred it, misc 101-410-1320-43180 Information Technology/Web 470 909 4,500 2,221 8,221 -100.00%created 3 new accounts below IT Support 6,682 #DIV/0!Roseville IT Hardware 1,500 #DIV/0!One computer at $1000 (laptop) 101-410-1320-43190 Software Programs 2,338 2,601 3,750 2,011 3,750 1,309 -65.09%laser fiche, adobe, etc (Roseville $1309) 101-410-1320-43210 Telephone 1,574 1,585 1,770 642 1,770 2,511 41.86%Roseville $1169, Sprint $741 101-410-1320-43220 Postage 3,741 (87) 4,000 1,149 3,000 3,000 -25.00% 101-410-1320-43310 Mileage 418 832 1,000 170 1,000 1,100 10.00% 101-410-1320-43510 Legal Publishing 8,003 2,655 13,000 1,473 13,000 10,000 -23.08%Recodification 101-410-1320-43610 Insurance 26,121 27,130 29,400 30,999 30,999 35,649 21.26% 2018 Inc due to 2016 lawsuits - corr allocation incr 15% over prev yr 101-410-1320-43620 Cable Operation Expense - - #DIV/0! 101-410-1320-44330 Dues & Subscriptions 1,877 1,227 2,250 1,889 1,890 2,000 -11.11% 101-410-1320-44370 Conferences & Training 844 1,453 2,000 1,987 2,500 3,000 50.00% Total Charges and Services 421,296$ 246,756$ 218,020$ 112,509$ 177,113$ 241,351$ 10.70% Miscellaneous 101-410-1320-44300 Miscellaneous 538 534 600 1,022 1,000 1,791 198.50%inc $ for public service recognition Total Miscellaneous 538$ 534$ 600$ 1,022$ 1,000$ 1,791$ 198.50% 1320 Total Administration 692,035$ 589,932$ 518,737$ 296,169$ 478,312$ 550,151$ 6.06% 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 7,037 7,500 7,500 - -100.00%No elections in 2019 101-410-1410-41510 Workers Compensation - - - - - - #DIV/0! Total Personnel 7,037$ -$ 7,500$ -$ 7,500$ -$ -100.00% Charges and Services 101-410-1410-43310 Travel Expense 6 101-410-1410-43150 Contract Services 1,200 1,660 1,660 1,660 1,660 1,660 0.00%Wash. Cty. charges for elections Total Charges and Services 1,200$ 1,660$ 1,660$ 1,666$ 1,660$ 1,660$ 0.00% 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 - 1,000 - -100.00% Total Miscellaneous 835$ -$ 1,000$ -$ 1,000$ -$ -100.00% 3 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 1410 Total Elections 9,092$ 1,660$ 10,160$ 1,666$ 10,160$ 1,660$ -83.66% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries 7,759 28,434 15,247 28,434 30,800 8.32% 101-410-1450-41030 Part-time Salaries #DIV/0! Overtime #DIV/0! Temporary Employees #DIV/0!Interns 101-410-1450-41210 PERA Contributions 582 2,133 1,144 2,133 2,310 8.30% 101-410-1450-41220 FICA Contributions 477 1,763 961 1,763 2,356 33.64% 101-410-1450-41230 Medicare Contributions 112 412 225 412 -100.00% 101-410-1450-41300 Insurance 933 7,659 795 7,659 7,972 4.09% Life Insurance 63 #DIV/0! STD/LTD 157 #DIV/0! #DIV/0! 101-410-1450-41510 Workers Compensation - - 219 262 262 262 19.63% Total Personnel -$ 9,863$ 40,620$ 18,633$ 40,663$ 43,920$ 8.12% Charges and Services 101-410-1450-43090 Newsletter 5,000 2,930 5,000 3,000 -40.00%printing only 101-410-1450-43180 Information Technology/Web 50,580 58,147 35,500 34,878 35,500 1,800 -94.93%$1200 Website, $600 Constant Contact IT Support 535 #DIV/0!Roseville IT Hardware #DIV/0! Software Programs #DIV/0! 101-410-1450-43210 Telephone 308 #DIV/0! 101-410-1450-43220 Postage 1,000 1,419 1,450 45.00%newsletter postage 101-410-1450-43310 Mileage #DIV/0! 101-410-1450-43510 Public Notices #DIV/0! 101-410-1450-43620 Cable Operations 3,955 6,035 5,000 2,910 5,000 5,000 0.00% 101-410-1450-44370 Conferences and Training - 1,314 - - - - #DIV/0! Total Charges and Services 54,843$ 65,496$ 46,500$ 40,718$ 46,919$ 11,785$ -74.66% 1450 Total Communications 54,843$ 75,359$ 87,120$ 59,351$ 87,582$ 55,705$ -36.06% 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 63,053 68,372 14,665 23,395 68,942 97,334 563.72%2018 & 2017 Hired Full Time Fin Dir 101-410-1520-41030 Part-time Salaries #DIV/0! Overtime #DIV/0! Temporary Employees 12,702 5,874 6,760 2,556 6,600 6,760 0.00%Interns 101-410-1520-41210 PERA Contributions 5,281 1,833 1,100 1,755 5,171 7,300 563.64%2018 & 2017 Hired Full Time Fin Dir 101-410-1520-41220 FICA Contributions 4,500 4,461 1,328 1,540 4,274 7,963 499.62%2018 & 2017 Hired Full Time Fin Dir (FT $7446, Intern $517) 101-410-1520-41230 Medicare Contributions 1,052 1,043 311 360 1,000 -100.00%2018 & 2017 Hired Full Time Fin Dir 101-410-1520-41300 Insurance 10,938 7,572 3,831 1,536 12,989 16,741 336.99%2018 & 2017 Hired Full Time Fin Dir Life Insurance 125 #DIV/0!2018 & 2017 Hired Full Time Fin Dir STD/LTD 638 #DIV/0!2018 & 2017 Hired Full Time Fin Dir 101-410-1520-41420 Unemployment Benefits 3,220 5,464 0 - -100.00%16 weeks in 2017 and 10 weeks in 2018 at 80% 101-410-1520-41510 Workers Compensation 204 440 165 244 244 440 166.67% Total Personnel 97,730$ 92,814$ 33,624$ 31,386$ 99,220$ 137,301$ 308.34% Materials and Supplies 101-410-1520-42000 Office Supplies 338 621 600 1,077 1,500 800 33.33% 101-410-1520-42030 Printed Forms 1,117 - 375 - 375 375 0.00%Checks ordered in Oct. 2016. Total Materials and Supplies 1,456$ 621$ 975$ 1,077$ 1,875$ 1,175$ 20.51% 4 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments Charges and Services 101-410-1520-43010 Audit Services 29,345 26,575 30,425 15,400 30,425 7,987 -73.75%5% incr. $31,946 split GF, Water, Sewer, SW 101-410-1520-43150 Contract Services 114 187,453 108,150 77,120 77,420 3,000 -97.23%Finance Consultant /CLA was in 2017 and 2018 101-410-1520-43180 IT Support 607 3,779 #DIV/0!Roseville 101-410-1520-43185 IT Hardware 1,600 1,200 #DIV/0!Replace 1 laptop/1 desk 2018, 2 desk 2019 101-410-1520-43190 Software Programs - 6,400 19,433 16,716 19,433 2,752 -85.84% Accela support $2306.5 (slit with W, S, SW $9226)/Banyon/Credit Card Services (0), Roseville $445 101-410-1520-43210 Telephone 427 881 875 290 875 585 -33.14%Roseville IT Phone 101-410-1520-43310 Mileage - - 250 - 300 500 100.00%Mileage for training and conferences. 101-410-1520-44330 Dues & Subscriptions 170 330 500 1,037 1,500 2,000 300.00% GFOA, MNGFOA, GFOA Program Fees, Select Acct, Ins Prog Fees 101-410-1520-44370 Conferences & Training - 344 750 - 2,000 3,000 300.00% MNGFOA Confr (2 people) and Govt. Acctg. Courses, OSA Training, Public Finance Training, Monthly MnGFOA Mtgs Total Charges and Services 30,056$ 221,983$ 160,383$ 111,170$ 133,553$ 24,802$ -84.54% Miscellaneous 101-410-1520-44300 Miscellaneous 1,627 46,172 1,625 336 5,000 5,000 207.69% Bank Fees, Wire Transfer Fees, Excise Tax, Penalties, County charges, Health Partners, Ind Health Svs Network Total Miscellaneous 1,627$ 46,172$ 1,625$ 336$ 5,000$ 5,000$ 207.69% 1520 Total Finance 130,869$ 361,590$ 196,607$ 143,969$ 239,648$ 168,278$ -14.41% 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 149,034 168,582 146,468 88,096 146,468 148,632 1.48% 101-410-1910-41030 Part-time Salaries #DIV/0! Overtime #DIV/0! Temporary Employees 6,760 1,491 5,280 6,760 0.00%Intern 101-410-1910-41210 PERA Contributions 11,211 12,612 10,985 6,614 10,985 11,147 1.47%FT $11147, Intern $0 101-410-1910-41220 FICA Contributions 9,075 9,984 9,500 5,498 9,500 11,887 25.13%FT $11370, Intern $517 101-410-1910-41230 Medicare Contributions 2,122 2,335 2,222 1,286 2,222 -100.00% 101-410-1910-41300 Insurance 23,249 30,840 26,803 1,491 26,803 33,481 24.92% Life Insurance 288 #DIV/0! STD/LTD 805 #DIV/0! 101-410-1910-41510 Workers Compensation 415 783 1,192 1,424 1,424 1,424 19.46% Total Personnel 195,106$ 225,136$ 203,930$ 105,898$ 202,682$ 214,424$ 5.15% Materials and Supplies 101-410-1910-42000 Office Supplies 810 336 800 121 500 500 -37.50% 101-410-1910-42030 Printed Forms - - - - - - #DIV/0! Total Materials and Supplies 810$ 336$ 800$ 121$ 500$ 500$ -37.50% Charges and Services 101-410-1910-43020 Comprehensive Planning - 44,058 36,000 47,667 50,942 5,000 -86.11% Comp Plan: $5000 in 2019 left over to use for any last minute changes to Comp Plan from adjacent jurisdictional review for SHC and /or Engr 101-410-1910-43030 Engineering Services 18,688 6,608 15,000 7,980 15,000 15,000 0.00% 101-410-1910-43150 Contract Services 25,133 5,964 10,000 973 5,000 5,500 -45.00%Codification 2020 101-410-1910-43180 Information Technology/Web 406 #DIV/0! IT Support 5,505 #DIV/0!Roseville IT Hardware 2,000 #DIV/0!$2000 in budget for 2019 for laptops 101-410-1910-43190 Software Programs - 407 100 26 407 1,383 1283.00%ACAD $407, Roseville $976 101-410-1910-43210 Telephone 775 738 1,100 364 750 678 -38.41%Roseville $584.5, Sprint $93 101-410-1910-43220 Postage 6 220 25 13 100 100 300.00% 101-410-1910-43310 Mileage 342 344 300 40 350 350 16.67% 5 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 101-410-1910-43510 Legal Publishing - 1,410 500 1,067 1,200 1,400 180.00% 101-410-1910-44330 Dues & Subscriptions 617 1,115 170 300 800 -28.25%ULI $220/AICP $475 101-410-1910-44350 Books - - - - #DIV/0! 101-410-1910-44370 Conferences & Training 1,520 405 2,500 233 1,000 1,500 -40.00%APA - Rochester Total Charges and Services 47,081$ 60,559$ 66,640$ 58,534$ 75,049$ 39,215$ -41.15% Miscellaneous 101-410-1910-44300 Miscellaneous 31 10 200 - 200 200 0.00% Total Miscellaneous 31$ 10$ 200$ -$ 200$ 200$ 0.00% 1910 Total Planning & Zoning 243,028$ 286,042$ 271,570$ 164,553$ 278,431$ 254,339$ -6.34% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 34,034 44,332 36,000 22,191 39,000 39,000 8.33% 101-410-1930-43210 Telephone 195 178 216 - - - -100.00% Total Charges and Services 34,229$ 44,510$ 36,216$ 22,191$ 39,000$ 39,000$ 7.69% Capital Outlay Construction Projects - - - - - 70,000 #DIV/0!assume Keats Ave turn lane Total Capital Outlay -$ -$ -$ -$ -$ 70,000$ #DIV/0! 1930 Total Engineering Services 34,229$ 44,510$ 36,216$ 22,191$ 39,000$ 109,000$ 200.97% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies #DIV/0! 101-410-1940-42230 Building Repair Supplies 4 550 800 500 800 800 0.00%Menard's charges Total Materials and Supplies 4$ 550$ 800$ 500$ 800$ 800$ 0.00% Charges and Services 101-410-1940-43180 Information Technology/Web 185 389 389 400 2.83% IT Support 5,090 #DIV/0!Roseville IT Hardware #DIV/0! Software Programs 372 #DIV/0!Roseville 101-410-1940-43210 Telephone 614 691 900 767 900 877 -2.58%Roseville $876.75 101-410-1940-43810 Utilities 3,851 3,840 6,500 1,517 4,340 4,500 -30.77%xcel, water, sewer 101-410-1940-43840 Refuse 1,129 1,561 1,325 637 1,530 1,600 20.75% 101-410-1940-44010 Repairs/Maint Contractual Bldg 21,350 9,735 6,000 6,459 8,100 6,000 0.00%cintas and cleaning, changed locks in 2018 101-410-1940-44040 Repairs/Maint Contractual Eqpt 11,365 12,346 18,000 7,335 16,000 16,000 -11.11%copier leases 101-410-1940-44120 Rentals - Building 30,147 31,992 33,223 7,998 33,223 30,000 -9.70%city lease space Total Charges and Services 68,456$ 60,348$ 66,337$ 24,715$ 64,482$ 64,839$ -2.26% Miscellaneous 101-410-1940-44300 Miscellaneous 1,981 568 1,016 475 950 1,800 77.17%water Total Miscellaneous 1,981$ 568$ 1,016$ 475$ 950$ 1,800$ 77.17% 1940 Total City Hall 70,441$ 61,466$ 68,153$ 25,689$ 66,232$ 67,439$ -1.05% 2100 Police Charges and Services 101-420-2100-43150 Law Enforcement Contract 536,330 615,054 664,675 634 664,675 701,768 5.58%Per Washington County 101-420-2100-44300 Misc. - Community Event - 1,800 1,000 - 1,000 1,000 0.00% Total Charges and Services 536,330$ 616,854$ 665,675$ 634$ 665,675$ 702,768$ 5.57% 6 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 2100 Total Police 536,330$ 616,854$ 665,675$ 634$ 665,675$ 702,768$ 5.57% 2150 Prosecution Charges and Services 101-420-2150-43045 Attorney Criminal 44,144 42,874 44,996 17,500 44,496 45,792 1.77%2019 rate is $3816/mth Total Charges and Services 44,144$ 42,874$ 44,996$ 17,500$ 44,496$ 45,792$ 1.77% 2150 Total Prosecution 44,144$ 42,874$ 44,996$ 17,500$ 44,496$ 45,792$ 1.77% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 71,918 82,258 85,515 44,912 85,515 90,636 5.99% 101-420-2220-41030 Part-time Salaries 96,663 124,580 158,179 103,671 158,179 172,649 9.15%Witter $24,149 plus 148,500 for Part-time Fire Fighters Paid On Call Salaries 70,000 70,000 71,400 2.00%Incr training pay to call pay (Paid on Call) 101-420-2220-41210 PERA Contributions 14,699 20,713 39,180 17,015 39,180 30,594 -21.91% GM/NW $19,456 Police/Fire rate incr for 2019, Part-time $11,138 101-420-2220-41220 FICA Contributions 6,038 7,839 4,340 6,428 4,340 18,669 330.16%GM/NW $1847, other $16,852 101-420-2220-41230 Medicare Contributions 2,364 2,943 1,015 2,109 1,015 -100.00% 101-420-2220-41300 Insurance 13,673 14,619 17,093 2,588 17,093 15,944 -6.72% Life Insurance 500 #DIV/0! STD/LTD 1,715 #DIV/0! 101-420-2220-41510 Workers Compensation 12,879 19,249 26,481 31,635 31,635 31,635 19.46% Total Personnel 218,234$ 272,201$ 401,803$ 208,357$ 406,957$ 433,742$ 7.95% Materials and Supplies 101-420-2220-42000 Office Supplies 1,444 1,494 500 26 1,600 500 0.00% 101-420-2220-42080 EMS Supplies 888 4,074 1,200 118 1,200 3,750 212.50%Odd year costs - 2 AEDs 101-420-2220-42090 Fire Prevention 722 2,741 3,000 332 3,000 3,000 0.00% 101-420-2220-42120 Fuel, Oil and Fluids 7,644 8,804 8,000 7,519 8,000 8,000 0.00% 101-420-2220-42400 Small Tools & Equipment 10,539 5,280 22,675 19,277 22,675 22,675 0.00%3 PT hires Total Materials and Supplies 21,237$ 22,394$ 35,375$ 27,272$ 36,475$ 37,925$ 7.21% Charges and Services 101-420-2220-43050 Physicals 4,221 5,186 8,075 2,246 10,559 8,198 1.52%3 PT hires 101-420-2220-43180 Information Technology/Web (440) #DIV/0! IT Support 18,130 #DIV/0!Roseville IT Hardware 7,000 #DIV/0!5 new Computers/4 Ipad for vehicles Software Programs 341 #DIV/0!Roseville $341 101-420-2220-43210 Telephone 3,682 4,435 4,200 2,030 4,200 4,063 -3.26%Sprint $2335, TDS $1308, Verizon $420.12 101-420-2220-43230 Radio 18,917 20,676 21,615 11,055 21,615 25,636 18.60% Replace 2 portables (gradual replacement as curr going off support) 101-420-2220-43310 Mileage 814 220 500 171 500 500 0.00% 101-420-2220-43630 Insurance 7,290 7,571 8,549 7,195 7,195 8,274 -3.22%corrected allocation, incr 15% over prev yr. 101-420-2220-43810 Utility 9,520 13,231 15,500 7,360 15,500 16,000 3.23%Based on history 101-420-2220-43840 Refuse 2,948 3,890 3,200 267 3,200 4,000 25.00%Based on history 101-420-2220-44010 Repairs/Maint Bldg 17,938 11,134 7,000 4,657 7,000 7,000 0.00% 101-420-2220-44040 Repairs/Maint Eqpt 41,975 43,613 25,896 23,534 26,051 30,896 19.31% 101-420-2220-44170 Uniforms 5,255 4,550 9,821 3,367 9,821 9,821 0.00%3 PT hires 101-420-2220-44330 Dues & Subscriptions 3,275 3,044 3,955 2,922 3,955 5,980 51.20% Tablet Command/Cty CAD $1800 Tablets $450/Device, NFPA $1495, IM Resonding $650 101-420-2220-44350 Books 230 180 440 440 440 0.00% 101-420-2220-44370 Conferences & Training 17,663 14,110 22,514 10,577 22,514 22,944 1.91% Total Charges and Services 133,728$ 131,401$ 131,265$ 75,381$ 132,550$ 169,222$ 28.92% Capital Outlay 101-420-2220-45500 Vehicle 64 #DIV/0! 7 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 101-420-2220-45800 Equipment - 2,538 - - #DIV/0! Transfer to Vehicle Replacement Fund - - - - - 9,438 #DIV/0! Total Capital Outlay -$ 2,602$ -$ -$ -$ 9,438$ #DIV/0! Miscellaneous 101-420-2220-44300 Miscellaneous 2,290 1,391 2,000 643 2,000 2,000 0.00% Total Miscellaneous 2,290$ 1,391$ 2,000$ 643$ 2,000$ 2,000$ 0.00% 2220 Total Fire 375,489$ 429,989$ 570,443$ 311,652$ 577,982$ 652,327$ 14.35% 2250 Fire Relief Charges and Services 101-420-2250-44920 Fire State Aid 59,136 61,147 47,000 - 47,000 60,000 27.66%Relief Assoc. pass through Total Charges and Services 59,136$ 61,147$ 47,000$ -$ 47,000$ 60,000$ 27.66% 2250 Total Fire Relief 59,136$ 61,147$ 47,000$ -$ 47,000$ 60,000$ 27.66% 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 167,498 217,052 272,754 88,539 155,813 219,756 -19.43%1 additional Bldg Insp in 2018 not filled Part-time Salaries 30,690 #DIV/0!added Part-time for 2019 Bldg Insp Overtime #DIV/0!authorized as postion not filled in 2018 Temporary Employees #DIV/0!Interns 101-420-2400-41210 PERA Contributions 12,102 16,241 20,457 6,643 11,686 21,085 3.07%FT $18783, PT 2302 101-420-2400-41220 FICA Contributions 10,062 12,881 16,911 5,341 10,682 21,507 27.18%FT $19159, PT 2348 101-420-2400-41230 Medicare Contributions 2,353 3,012 3,955 1,249 2,498 -100.00% 101-420-2400-41300 Insurance 24,554 49,757 53,002 3,784 53,002 51,019 -3.74% Life Insurance 500 #DIV/0! STD/LTD 1,500 #DIV/0! 101-420-2400-41510 Workers Compensation 1,260 919 2,149 2,567 2,567 2,567 19.45% Total Personnel 217,829$ 299,862$ 369,228$ 108,123$ 236,248$ 348,624$ -5.58% Materials and Supplies 101-420-2400-42000 Office Supplies 1,602 1,722 1,750 413 900 1,750 0.00% 101-420-2400-42030 Printed Forms - 350 200 350 0.00% 101-420-2400-42120 Fuel, Oil and Fluids 521 198 3,600 - 3,600 3,600 0.00% Total Materials and Supplies 2,123$ 1,920$ 5,700$ 413$ 4,700$ 5,700$ 0.00% Charges and Services 101-420-2400-43030 Engineering 2,465 248 1,000 250 1,000 0.00% Computers #DIV/0! 101-420-2400-43180 Information Technology/Web 6,010 6,114 7,405 4,312 7,405 -100.00%See below separated out for 2019 IT Support 5,654 #DIV/0!Roseville IT Hardware 1,800 #DIV/0!Computer Desktops replaced 3 Software Programs 8,126 #DIV/0!i-pads and PermitWorks, $721 Roseville 101-420-2400-43210 Telephone 1,912 3,208 2,500 1,797 2,500 3,325 32.99%Roseville $876.75, Sprint $2448 101-420-2400-43510 Legal Publishing 141 #DIV/0! 101-420-2400-43630 Insurance 178 185 400 3,566 3,566 4,101 925.23%corrected allocation, incr 15% over prev yr. 101-420-2400-44040 Repairs/Maint Eqpt 965 786 1,000 93 1,000 1,000 0.00% 101-420-2400-44170 Uniforms 80 986 1,200 160 800 800 -33.33%Jackets, shirts, ID's 101-420-2400-44330 Dues & Subscriptions 185 310 740 740 740 0.00% 101-420-2400-44350 Books 870 345 500 231 500 500 0.00% 101-420-2400-44370 Conferences & Training 2,596 1,066 4,825 1,415 3,200 3,200 -33.68% Total Charges and Services 15,261$ 13,388$ 19,570$ 11,573$ 19,961$ 30,245$ 54.55% Capital Outlay 8 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 101-420-2400-45500 Vehicle - - 24,000 - - 24,000 0.00%Paid from fund balance. Moved from 2018 to 2019 Total Capital Outlay -$ -$ 24,000$ -$ -$ 24,000$ 0.00% Miscellaneous 101-420-2400-44300 Miscellaneous 266 3,833 1,000 - 1,000 1,000 0.00% Total Miscellaneous 266$ 3,833$ 1,000$ -$ 1,000$ 1,000$ 0.00% 2400 Total Building Inspection 235,479$ 319,004$ 419,498$ 120,109$ 261,909$ 409,569$ -2.37% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 4,945 2,729 1,780 900 1,780 1,780 0.00%Monitoring System (Woodbury) Sirens Total Charges and Services 4,945$ 2,729$ 1,780$ 900$ 1,780$ 1,780$ 0.00% 2500 Total Emergency Communications 4,945$ 2,729$ 1,780$ 900$ 1,780$ 1,780$ 0.00% 2700 Animal Control Charges and Services 101-420-2700-43150 Contract Services 3,086 11,448 7,725 3,622 8,868 9,000 16.50% Total Charges and Services 3,086$ 11,448$ 7,725$ 3,622$ 8,868$ 9,000$ 16.50% 2700 Total Animal Control 3,086$ 11,448$ 7,725$ 3,622$ 8,868$ 9,000$ 16.50% 3100 Streets Personnel 101-430-3100-41010 Full-time Salaries 253,303 317,102 321,079 216,577 321,079 290,012 -9.68% 1 additional worker split Streets 30%, Parks 20%, Water 20%, Sewer 20%, SW 10% 101-430-3100-41030 Part-time Salaries #DIV/0! Overtime 4,000 6,000 50.00%On call pay should go here Temporary Employees 5,240 9,360 1,430 7,000 9,360 0.00%Seasonals 101-430-3100-41210 PERA Contributions 18,494 23,647 24,081 15,918 24,081 21,751 -9.68% 101-430-3100-41220 FICA Contributions 15,066 19,422 20,735 13,128 20,735 22,186 7.00% 101-430-3100-41230 Medicare Contributions 3,524 4,542 4,849 3,070 4,849 -100.00% 101-430-3100-41300 Insurance 44,655 46,887 62,796 10,792 62,796 76,529 21.87%Added an additional person and incr of 6% Life Insurance 819 #DIV/0! STD/LTD 2,049 #DIV/0! Safety Clothing Allowance 971 971 744 -23.38%Boots ($175 per person allocated by Salary Allocation) 101-430-3100-41510 Workers Compensation 12,028 17,290 19,749 23,593 23,593 23,593 19.46% Total Personnel 347,070$ 434,130$ 467,620$ 284,507$ 465,104$ 453,043$ -3.12% Materials and Supplies 101-430-3100-42000 Office Supplies 1,666 658 800 367 800 800 0.00% 101-430-3100-42120 Fuel, Oil and Fluids 24,049 33,536 28,500 23,803 30,000 15,000 -47.37% $30,000 - $15K Streets, $2K Parks, $4.5K W, $4.5K S, $0.4K SW 101-430-3100-42150 Operating Supplies 2,431 3,009 2,000 2,206 2,000 2,500 25.00% Contract Service ROW #DIV/0! 101-430-3100-42210 Repair/Maint. Supplies 3,964 4,250 12,750 19,766 20,000 10,000 -21.57% 101-430-3100-42211 Repair/Maint. Supplies S&I 5,448 10,000 #DIV/0! 101-430-3100-42240 Street Maintenance & Landscaping - Materials 16,112 17,453 20,000 4,190 20,000 20,000 0.00% Sealcoat and Crackseal materials - potholes, landscape fixes, etc 101-430-3120-42260 Street Signs 2,389 5,631 5,000 1,575 5,000 5,000 0.00% 101-430-3125-42290 Sand/Salt S&I 49,616 74,202 75,000 80,536 75,048 80,000 6.67% 101-430-3100-42400 Small Tools & Minor Equipment 2,788 3,777 8,000 2,599 8,000 20,500 156.25%forklift for PW 101-430-3100-44375 Personal Protection Equipment 1,465 1,828 2,800 472 2,500 2,800 0.00% Total Materials and Supplies 104,480$ 149,793$ 154,850$ 135,513$ 163,348$ 166,600$ 7.59% 9 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments Charges and Services 101-430-3100-43030 Engineering Services 4,676 6,311 4,800 1,674 4,800 4,800 0.00% 101-430-3100-43090 Sealcoating & Crack Sealing 258,223 411,254 425,000 - 425,000 590,000 38.82% Sealcoat, crackseal, mill/overlay, LE Ave Ph3, Discover Bridge Crossing 101-430-3100-43150 Contract Services 24,156 32,636 24,500 6,722 20,000 24,500 0.00%Striping, guard rail repair, etc. 101-430-3100-43180 Information Technology/Web 3,601 400 #DIV/0! IT Support 7,482 #DIV/0!Roseville IT Hardware 1,200 #DIV/0!2 computers Software Programs 1,604 #DIV/0!Roseville $604, BeHIve Asset Mgmt $1000 101-430-3100-43151 Snow Removal Contract Services 10,000 #DIV/0!Snow removal contract sidewalks 101-430-3100-44050 Tree Program #DIV/0! 101-430-3100-43210 Telephone 7,347 7,278 7,800 3,483 7,500 5,930 -23.98%Roseville $350.7, Sprint $1175,TDS $2484, Verizon $1920 101-430-3100-43230 Radio 1,236 1,200 24,000 21,116 24,000 7,000 -70.83%Wash Co. fees ($4,000) new radio $3,000 101-430-3120-43510 Public Notices 152 #DIV/0! 101-430-3100-43630 Insurance 15,105 15,688 19,000 17,740 17,740 20,401 7.37%corrected allocation, incr 15% over prev yr. 101-430-3100-43810 Utilities 34,935 18,427 19,124 11,718 18,388 19,698 3.00% 101-430-3100-43811 Street Lights 31,677 32,876 20,144 31,612 33,000 0.38% 101-430-3100-43840 Refuse 2,407 2,343 3,000 2,426 3,000 3,000 0.00% 101-430-3100-44010 Repairs/Maint Bldg.10,996 11,438 21,000 15,756 20,000 21,000 0.00%new garage doors/openers at PW 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.165 1,203 1,500 928 1,500 1,500 0.00% 101-430-3100-44040 Repairs/Maint Equip 25,364 36,570 22,000 15,694 22,000 20,000 -9.09% Repairs/Maint Equip S&I 4,928 12,000 12,000 14,000 16.67% 101-430-3100-44130 Equipment Rental 2,000 2,000 2,000 0.00%Consolidated w/ Streets - $1K 101-430-3100-44170 Uniforms 5,886 7,118 7,500 3,419 6,000 5,578 -25.63%Allocate to all dept 101-430-3100-44330 Dues & Subscriptions 294 531 600 661 700 800 33.33% 101-430-3100-44370 Conferences & Training 3,889 2,242 4,800 1,017 4,800 4,800 0.00% 101-430-3100-44380 Clean-up Days 9,557 14,256 - - - - #DIV/0! Total Charges and Services 404,236$ 608,853$ 631,500$ 122,899$ 621,040$ 798,292$ 26.41% Capital Outlay Transfer to Vehicle Replacement Fund 50,745 101-430-3100-45500 Capital Purchases - - 145,000 36,045 - - -100.00%Fleet Purchases - 1 ton, vac trlr, asphalt roller. Total Capital Outlay -$ -$ 145,000$ 36,045$ -$ 50,745$ -65.00% Miscellaneous 101-430-3100-44300 Miscellaneous 762 631 1,800 356 1,800 1,000 -44.44% Total Miscellaneous 762$ 631$ 1,800$ 356$ 1,800$ 1,000$ -44.44% 3100 Total Streets 856,548$ 1,193,408$ 1,400,770$ 579,320$ 1,251,292$ 1,469,680$ 4.92% 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 70,421 56,356 99,036 21,295 99,036 132,127 33.41% 1 additional worker split Streets 30%, Parks 20%, Water 20%, Sewer 20%, SW 10% 101-450-5200-41030 Part-time Salaries #DIV/0! Overtime #DIV/0!On call pay Temporary Employees 30,934 24,543 28,080 4,770 7,000 14,000 -50.14%Seasonal Workers/Park Summer-Ice Rink Winter 101-450-5200-41210 PERA Contributions 5,798 4,583 7,428 1,734 7,428 9,910 33.41% 101-450-5200-41220 FICA Contributions 6,027 4,846 7,857 1,576 7,857 10,108 28.65% 101-450-5200-41230 Medicare Contributions 1,410 1,133 1,843 369 1,843 -100.00% 101-450-5200-41300 Insurance 18,232 19,091 18,481 1,070 18,481 35,076 89.79% Life Insurance 200 #DIV/0! STD/LTD 544 #DIV/0! Safety Clothing Allowance 236 236 315 33.47%Boots ($175 per person allocated by Salary Allocation) 10 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments Unemployment Benefits 1,367 #DIV/0! 101-450-5200-41510 Workers Compensation 3,735 4,206 7,419 22,078 22,078 22,078 197.59% Total Personnel 136,557$ 116,124$ 170,380$ 52,891$ 163,959$ 224,358$ 31.68% Materials and Supplies 101-450-5200-42000 Office Supplies 60 611 800 319 800 800 0.00% 101-450-5200-42120 Fuel, Oil and Fluids 2,000 #DIV/0! $30,000 - $15K Streets, $2K Parks, $4.5K W, $4.5K S, $0.4K SW 101-450-5200-42150 Operating Supplies 1,338 182 1,000 611 1,000 1,000 0.00% 101-450-5200-42160 Chemicals 1,057 577 2,000 2,000 2,000 0.00% 101-450-5200-42210 Repair/Maint. Supplies 4,505 1,153 7,000 768 5,000 7,000 0.00%Combined with Landscaping materials 101-450-5200-42230 Building Repair Supplies 619 100 500 13 500 500 0.00% 101-450-5200-42250 Landscaping Materials 2,593 #DIV/0! 101-450-5200-42400 Small Tools & Minor Equipment 2,365 2,548 2,500 247 2,500 5,000 100.00% Total Materials and Supplies 9,944$ 7,762$ 13,800$ 1,958$ 11,800$ 18,300$ 32.61% Charges and Services 101-450-5200-43150 Contracted Services 7,592 13,000 9,551 56,000 80,000 515.38% Sunfish Mgmt (GRG)$10K, Mowing $58k, $13k Fertilizer, $9k misc IT Support 4,636 #DIV/0!Roseville IT Hardware #DIV/0! Software Programs 340 #DIV/0!Roseville 101-450-5200-43210 Telephone 1,358 948 1,200 349 1,200 993 -17.28%Roseville $350.7, Sprint $642 101-450-5200-43510 Public Notices 66 #DIV/0! 101-450-5200-43630 Insurance 3,079 3,198 5,000 5,403 5,403 6,214 24.27%corrected allocation, incr 15% over prev yr. 101-450-5200-43810 Utilities 6,446 10,641 10,500 4,187 10,500 10,500 0.00%Water costs added in. 101-450-5200-43840 Refuse 20 1,991 1,000 1,161 1,200 1,000 0.00% 101-450-5200-44010 Repairs/Maint Bldg 63 130 2,800 1,831 3,000 5,000 78.57%garage door repairs at pole shed 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 2,959 9,113 3,200 1,177 3,200 3,200 0.00% 101-450-5200-44040 Repairs/Maint Eqpt 2,235 1,170 3,200 1,120 2,000 3,200 0.00% 101-450-5200-44120 Rentals - Buildings 6,476 7,627 7,000 1,374 7,600 8,000 14.29%porta-potties at new parks 101-450-5200-44170 Uniforms 67 58 100 100 1,078 978.00%Allocated from Streets 101-450-5200-44301 Events - 450 500 482 482 500 0.00%Tree Give Away 101-450-5200-44302 Lakes - 7,499 15,000 4,506 15,000 0.00%Grant to treat Invasive Species 101-450-5200-44370 Conferences & Training - 1,200 900 1,200 1,200 0.00% 101-450-5200-44130 Equipment Rental - 1,000 1,000 1,200 20.00% 101-450-5200-44375 Personal Protection Equipment 341 1,521 800 594 800 800 0.00% Total Charges and Services 23,044$ 52,003$ 65,500$ 32,634$ 93,685$ 142,860$ 118.11% Capital Outlay Transfer to Vehicle Replacement Fund 14,817 #DIV/0!Transfer to Vehicle Replacement Fund 101-5200-5200-45500 Capital Purchases - - 25,000 - - - -100.00% Total Capital Outlay -$ -$ 25,000$ -$ -$ 14,817$ -40.73% Miscellaneous 101-450-5200-44300 Miscellaneous 521 (1,434) 1,200 460 1,200 1,000 -16.67% Total Miscellaneous 521$ (1,434)$ 1,200$ 460$ 1,200$ 1,000$ -16.67% 5200 Total Parks & Recreation 170,066$ 174,456$ 275,880$ 87,944$ 270,644$ 401,335$ 45.47% 9000 Transfers Transfers Transfer to Washington County (Library)7,966 Transfer Fund Balance to Washington Co. Transfer to Vehicle Replacement Fund 326,000 Transfer to Vehicle Replacement Fund - - - - - 100,000 #DIV/0!Using Fund Balance to Start Fund Total Transfers -$ 7,966$ -$ -$ -$ 426,000$ #DIV/0! 11 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 9000 Total Transfers -$ 7,966$ -$ -$ -$ 426,000$ #DIV/0! 9000 Contingency Reserve Contingency Reserve Reserve for possible Insurance Increase - - - - - 54,892 #DIV/0!Set aside for possible Insurance increase Total Contingency Reserve -$ -$ -$ -$ -$ 54,892$ #DIV/0! 9000 Contingency Reserve -$ -$ -$ -$ -$ 54,892$ #DIV/0! Total General Fund Expenditures:3,575,684$ 4,332,972$ 4,670,734$ 1,853,100$ 4,377,454$ 5,521,933$ 18.22% Total Gen Fund Revs. Over/(Under) Expenditures:800,670$ 220,286$ (194,000)$ 815,038$ 414,078$ (124,000)$ -36.08%Use of Fund Balance if negative (0.00) 12 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 601 Water Fund Water Fund Revenues: 601-000-0000-33422 PERA Pension Revenue 525 38 #DIV/0! 601-000-0000-33426 Miscellaneouse State Grants 3,433,298 67,698 #DIV/0! 601-000-0000-36100 Special Assessments 11,334 21,137 111,077 9,429 111,077 108,550 -2.27%Per Northland schedule 601-000-0000-36205 Refunds and Reimbursements 1,902 #DIV/0! 601-000-0000-36210 Interest on Investments 13,987 18,096 20,000 20,000 20,000 0.00% 601-000-0000-37100 Water Sales 275,019 883,610 597,769 191,293 910,118 937,421 56.82%Faster build out than estimated 601-000-0000-37120 Bulk Water 5,423 3,184 2,000 438 2,000 -100.00% 601-000-0000-37130 Water Lat Benefit Fee 25,100 11,600 #DIV/0! 601-000-0000-36231 Contribution of Capital Assets 137 #DIV/0! 601-000-0000-37140 Water Access Revenue 979,500 1,425,000 960,000 89,000 960,000 960,000 0.00%Per Northland schedule 601-000-0000-37150 Water Connections - Municipal 244,500 172,000 320,000 154,000 320,000 320,000 0.00%Per Northland schedule 601-000-0000-37170 Meter Sales 244,260 118,052 87,500 51,998 87,500 90,000 2.86% 601-000-0000-37180 Tower Rent 52,526 - - - #DIV/0!Moved to G.F for 2017 601-000-0000-39210 Transfer In (59,872) - - - - - #DIV/0! Total Water Fund Revenues:5,200,500$ 2,735,954$ 2,098,346$ 507,758$ 2,410,695$ 2,435,971$ 16.09% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 127,902 111,772 101,194 55,309 112,194 166,020 64.06% 1 additional worker split Streets 30%, Parks 20%, Water 20%, Sewer 20%, SW 10% Part-time Salaries #DIV/0! Overtime - - 4,000 6,000 50.00%On call pay should go here Temporary Employees #DIV/0! 601-494-9400-41210 PERA Contributions 15,792 15,925 7,590 4,141 8,090 12,452 64.06% 601-494-9400-41220 FICA Contributions 7,346 6,854 6,497 3,279 6,997 12,701 95.49% 601-494-9400-41230 Medicare Contributions 1,718 1,603 1,525 767 1,525 -100.00% 601-494-9400-41300 Insurance 29,467 19,044 21,743 3,212 22,743 39,859 83.32% Life Insurance 237 #DIV/0! STD/LTD 685 #DIV/0! 601-494-9400-41301 Unemployment Insurance - - 683 683 -100.00% Safety Clothing Allowance 193 289 49.74%Boots ($175 per person allocated by Salary Allocation) 601-494-9400-41510 Workers Compensation 1,904 3,980 5,884 7,744 7,029 7,029 19.46% Total Personnel 184,129$ 159,177$ 149,309$ 74,451$ 159,261$ 245,272$ 64.27% Materials and Supplies 601-494-9400-42000 Office Supplies 771 975 800 178 800 800 0.00% 601-494-9400-42120 Fuel, Oil and Fluids 4,500 #DIV/0! $30,000 - $15K Streets, $2K Parks, $4.5K W, $4.5K S, $0.4K SW 601-494-9400-42030 Printed Forms 499 247 750 750 750 0.00% 601-494-9400-42150 Operating Supplies - - 1,000 236 800 1,000 0.00% 601-494-9400-42160 Chemicals 3,157 5,992 13,000 4,280 8,000 13,000 0.00% 601-494-9400-42210 Repair/Maint. Supplies 25,014 3,614 26,000 7,297 26,000 26,000 0.00% 601-494-9400-42300 Water Meters & Supplies 105,477 124,127 132,000 91,831 132,000 135,000 2.27%Water meters 601-494-9400-44375 Personal Protective Equipment 262 800 198 800 800 0.00% 601-494-9400-42400 Small Tools & Minor Equipment 3,955 2,218 8,300 6,002 10,000 10,800 30.12% Total Materials and Supplies 138,873$ 137,435$ 182,650$ 110,022$ 179,150$ 192,650$ 5.47% Charges and Services 601-494-9400-43030 Engineering Services - 50,457 20,000 4,903 20,000 20,000 0.00% 601-494-9400-43040 Legal Services 2,323 118,260 155,000 21,916 155,000 200,000 29.03% 601-494-9400-43010 Audit Services 7,987 #DIV/0!5% incr. $31,946 split GF, Water, Sewer, SW 13 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 601-494-9400-43150 Contract Services 7,459 73,154 47,400 19,497 47,400 31,000 -34.60% new SCADA agreement $6k. Mowing $6k, CLA was 2017 & 2018 Computers #DIV/0! 601-494-9400-43180 IT Support 5,556 6,289 37,133 9,737 37,133 7,297 -80.35%Roseville $7297.5 IT Hardware 1,800 #DIV/0!Computer Replacements Software Programs 3,274 #DIV/0!Roseville $604, Banyon $363.34, Accela $2306.5 601-494-9400-43210 Telephone 793 687 800 369 700 987 23.34%Roseville $350.7, TDS $636 Credit Card Fees 1,972 #DIV/0! 601-494-9400-43220 Postage 1,800 2,178 2,000 9 2,000 2,000 0.00% 601-494-9400-43310 Mileage 189 200 #DIV/0! 601-494-9400-43610 Insurance 8,975 9,322 12,000 7,981 7,981 9,178 -23.51%corrected allocation, incr 15% over prev yr. 601-494-9400-43810 Electric Utility 34,392 54,894 45,000 31,000 43,500 45,000 0.00% 601-494-9400-43820 Water Utility 144,932 242,929 - 38,658 38,658 #DIV/0!Agreement ends w/ City of Oakdale 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 8,617 17,363 20,000 9,627 20,000 20,000 0.00%Tower 2 Inspection Repairs/Maint. Equip.- - 8,000 3,443 10,000 12,000 50.00%Well 2 PLC & Screen Repairs\Maint Imp Bldgs - - 2,000 3,505 3,039 2,000 0.00% Equipment Rental - - 1,000 1,000 1,000 0.00% Uniforms 984 #DIV/0!Allocated from Streets 601-494-9400-44330 Dues & Subscriptions 196 #DIV/0! 601-494-9400-44370 Conferences & Training 103 1,880 2,000 125 2,000 2,000 0.00% Total Charges and Services 215,139$ 577,608$ 352,333$ 150,770$ 388,411$ 368,678$ 4.64% Capital Outlay 601-494-9400-45300 Improvments Other Than Bldgs - - 137,500 30,430 137,500 358,000 160.36%$100K Service Truck, $120K Hammes ByPass, $188K oversizing Total Capital Outlay -$ -$ 137,500$ 30,430$ 137,500$ 358,000$ 160.36% Miscellaneous and Non-operating 601-494-9400-43320 Depreciation Expense 612,353 808,865 #DIV/0! 601-494-9400-44300 Miscellaneous 3,178 38,696 2,000 367 1,000 2,000 0.00% 601-494-9400-46010 Bond Principal - - 710,000 710,000 810,000 14.08% 601-494-9400-46110 Bond Interest 241,142 295,328 300,775 146,193 300,775 292,041 -2.90%Per Northland schedule 601-494-9400-46200 Fiscal Agent Fees - Bond Payments 16,014 675 856 495 11,000 1185.05% 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance #DIV/0! Deferred Charges Amort (6,599) #DIV/0! Bond Issuance Costs 11,262 12,000 #DIV/0! 601-494-9400-47200 Transfer Out 40,427 - - - - - #DIV/0! Total Misc. and Non-operating 913,114$ 1,148,226$ 1,013,631$ 147,055$ 1,011,775$ 1,127,041$ 11.19% Total Water Fund Expenses:1,451,255$ 2,022,445$ 1,835,423$ 512,728$ 1,876,097$ 2,291,641$ 24.86% Total Water Fund Revs. Over/(Under) Expenses:3,749,245$ 713,509$ 262,923$ (4,970)$ 534,598$ 144,330$ -45.11% 602 Sewer Fund Sewer Fund Revenues: 602-000-0000-33422 PERA Pension Revenue 9 #DIV/0! 602-000-0000-36100 Special Assessments 21,073 1,229,699 77,874 - 77,874 141,799 82.09%Per Northland schedule 602-000-0000-36210 Interest on Investments 14,584 20,362 20,000 20,000 20,000 0.00% 602-000-0000-37200 Sewer Sales 120,974 267,130 247,599 86,111 247,599 339,840 37.25%Per Northland schedule 602-000-0000-37220 SAC Early Pay discount/revenue 8,474 8,474 5,800 3,500 5,800 -100.00%Based on averages 602-000-0000-37230 Sewer Lat Benefit Fee 11,000 25,500 25,500 31,050 21.76% 602-000-0000-36231 Contribution of Capital Assets 71,269 #DIV/0! 602-000-0000-37240 Sewer Connecton Fee Revenue (SAC)803,000 1,450,165 883,200 21,000 883,200 901,500 2.07%Per Northland schedule 602-000-0000-37250 Sewer Connection Fees Regional 21,000 - 408,534 #DIV/0!Pass-through of approx $21K 14 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 602-000-0000-37260 Sewer Connection Fees Municipa 383,500 677,980 345,500 153,500 345,500 339,500 -1.74%Per Northland schedule Total Sewer Fund Revenues:1,351,605$ 3,757,088$ 1,605,473$ 672,645$ 1,605,473$ 1,773,689$ 10.48% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 39,678 23,073 62,250 14,591 69,750 79,409 27.56% 1 additional worker split Streets 30%, Parks 20%, Water 20%, Sewer 20%, SW 10% Part-time Salaries #DIV/0! Overtime - 4,000 123 6,000 50.00%On call pay Temporary Employees #DIV/0! 602-495-9450-41210 PERA Contributions 4,270 3,807 4,669 1,087 4,919 5,956 27.56% 602-495-9450-41220 FICA Contributions 1,987 1,609 4,058 866 4,308 6,075 49.70% 602-495-9450-41230 Medicare Contributions 464 376 961 202 961 -100.00% 602-495-9450-41300 Insurance 8,352 8,429 10,744 830 11,275 18,335 70.65% Life Insurance 125 #DIV/0! STD/LTD 491 #DIV/0! Safety Clothing Allowance 140 #DIV/0!Boots ($175 per person allocated by Salary Allocation) Unemployment Insurance - - 342 342 -100.00% 602-495-9450-41510 Workers Compensation 989 2,004 3,274 4,626 3,911 3,911 19.46% Total Personnel 55,740$ 39,300$ 90,298$ 22,202$ 95,589$ 120,442$ 33.38% Materials and Supplies 602-495-9450-42270 Repair/Maint. Supplies 5,873 1,724 4,000 (414) 5,000 4,000 0.00% Office Supplies - 73 800 1,199 1,199 800 0.00% 602-495-9450-42120 Fuel, Oil and Fluids 4,500 #DIV/0! $30,000 - $15K Streets, $2K Parks, $4.5K W, $4.5K S, $0.4K SW Operating Suppies - - 1,000 171 1,000 1,000 0.00% Personal Protective Equipment - 262 800 489 800 800 0.00% 602-495-9450-42400 Small Tools & Minor Equipment 2,860 2,462 5,500 2,437 4,500 4,500 -18.18% Total Materials and Supplies 8,733$ 4,521$ 12,100$ 3,882$ 12,499$ 15,600$ 28.93% Charges and Services 602-495-9450-43030 Engineering Services - 5,310 20,000 8,175 20,000 20,000 0.00% 602-495-9450-43010 Audit Services 7,987 #DIV/0!5% incr. $31,946 split GF, Water, Sewer, SW 602-495-9450-43150 Contract Services 8,059 291,285 21,400 8,200 40,000 30,400 42.06% new SCADA agreement $6k/Mowing $3000, CLA was 2017 & 2018 602-495-9450-43180 IT Support 4,591 5,989 33,533 10,712 33,533 4,041 -87.95%Roseville $4257.5 IT Hardware 800 #DIV/0!Computer Replacements Software Programs 3,010 #DIV/0!Roseville $340, Banyon $363.33, Accela $2306.5 602-495-9450-43210 Telephone 1,008 1,146 1,500 679 1,500 1,707 13.78%Roseville $350.7, TDS $1236, T-Mobile $120 Credit Card Fees 1,972 #DIV/0! 602-495-9450-43220 Postage - 2,500 1,175 1,175 1,175 0.00% 602-495-9450-43310 Mileage - - - #DIV/0! 602-495-9450-43610 Insurance 581 603 2,000 3,187 3,187 3,665 83.27%corrected allocation, incr 15% over prev year 602-495-9450-43810 Electric Utility 5,125 5,739 5,500 5,486 7,000 9,000 63.64% 602-495-9450-43820 Sewer Utility - Met Council 16,621 83,809 92,140 46,070 92,140 169,359 83.81%Per Met Council Repairs/Maint. Equip.- 1,148 4,500 3,523 4,500 4,500 0.00% Equipment Rental - - 1,000 1,000 1,000 0.00% Uniforms 563 #DIV/0!Allocated from Streets 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 1,391 1,200 1,200 15,000 1150.00%Pave Lisbon Lift Station 602-495-9450-44370 Conferences & Training 80 3,718 2,000 545 2,000 2,000 0.00% Total Charges and Services 37,456$ 401,246$ 185,948$ 86,577$ 207,235$ 276,178$ 48.52% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs - - 85,000 20,634 - 345,000 305.88%Sewer Oversizing - $295k, Service Truck $150kK Total Capital Outlay -$ -$ 85,000$ 20,634$ -$ 345,000$ 305.88% 15 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments Miscellaneous and Non-operating 602-495-9450-43320 Depreciation Expense 132,265 350,903 - - - #DIV/0! 602-495-9450-44300 Miscellaneous Expenses 26,036 50,873 300 - 300 300 0.00% 602-495-9450-46010 Bond Principal 0 - 275,000 275,000 470,000 70.91%Per Northland schedule 602-495-9450-46110 Bond Interest 116,715 168,587 195,324 93,452 195,324 208,454 6.72%Per Northland schedule Deferred Charges Amort (3,811) #DIV/0! Bond Issuance Costs 18,437 20,000 #DIV/0! 602-495-9450-46250 Fiscal Agent Fees 3,707 16,000 #DIV/0! 602-495-9450-47200 Transfer Out 102,678 - - - - - #DIV/0! Total Misc. and Non-operating 381,401$ 584,989$ 470,624$ 93,452$ 470,624$ 714,754$ 51.87% Total Sewer Fund Expenses:483,330$ 1,030,056$ 843,970$ 226,747$ 785,947$ 1,471,974$ 74.41% Total Sewer Fund Revs. Over/(Under) Expenses:868,275$ 2,727,033$ 761,503$ 445,898$ 819,526$ 301,715$ -60.38% 603 Storm Water Fund Storm Water Fund Revenues: 603-000-0000-33422 PERA Pension Revenue 5 #DIV/0! 603-000-0000-36100 Special Assessments #DIV/0!Delinquent S/A's for '17 and estimate for '18 603-000-0000-36210 Interest on Investment 15,933 8,247 7,000 7,000 7,000 0.00% 603-000-0000-36231 Contribution of Capital Assets (18) #DIV/0! 603-000-0000-36232 Developer Contributions 100,000 #DIV/0! 603-000-0000-37100 Surface Water Utility Sales 185,858 251,025 283,587 198,394 283,587 337,303 18.94%Per Northland schedule 603-000-0000-37140 SW Review Fee Revenue 27,375 38,350 29,375 20,838 29,375 29,051 -1.10%Per Northland schedule Total Storm Water Fund Revenues:229,166$ 397,609$ 319,962$ 219,231$ 319,962$ 373,354$ 16.69% Storm Water Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 20,591 12,962 34,273 7,251 34,773 54,068 57.76% 1 additional worker split Streets 30%, Parks 20%, Water 20%, Sewer 20%, SW 10% Part-time Salaries - - #DIV/0! Overtime #DIV/0! Temporary Employees #DIV/0! 603-496-9500-41210 PERA Contributions 2,408 1,909 2,570 544 2,820 4,055 57.78% 603-496-9500-41220 FICA Contributions 1,129 790 2,099 426 2,349 4,136 97.05% 603-496-9500-41230 Medicare Contributions 264 185 497 100 497 -100.00% 603-496-9500-41300 Insurance 5,856 5,276 6,275 627 6,806 12,755 103.27% Life Insurance 81 #DIV/0! STD/LTD 263 #DIV/0! Safety Clothing Allowance 53 53 88 66.04%Boots ($175 per person allocated by Salary Allocation) Unemployment Insurance - - 342 342 -100.00% 603-496-9500-41510 Workers' Compensation - 1,150 1,361 1,626 1,626 1,626 19.47% Total Personnel 30,248$ 22,271$ 47,470$ 10,574$ 49,266$ 77,072$ 62.36% Materials and Supplies 603-496-9500-42000 Office Supplies 499 428 800 86 800 800 0.00% 603-496-9500-42120 Fuel, Oil and Fluids 400 #DIV/0! $30,000 - $15K Streets, $2K Parks, $4.5K W, $4.5K S, $0.4K SW Printed Forms 247 #DIV/0! 603-496-9500-42270 Repair/Maint. Maint Supplies 3,972 135 2,000 315 2,000 2,000 0.00% Operating Supplies - - 1,000 1,000 1,000 0.00% Personal Protective Equipment - 800 198 800 800 0.00% 603-496-9500-42400 Small Tools & Minor Equipment - 1,241 3,500 1,202 3,500 3,500 0.00% Total Materials and Supplies 4,471$ 2,051$ 8,100$ 1,802$ 8,100$ 8,500$ 4.94% 16 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments Charges and Services 603-496-9500-43030 Engineering Services 11,827 6,311 20,000 1,175 20,000 20,000 0.00% 603-496-9500-43010 Audit Services 7,987 #DIV/0!5% incr. $31,946 split GF, Water, Sewer, SW 603-496-9500-43150 Contract Services 2,400 18,116 17,200 5,084 15,000 6,000 -65.12%$3k mowing, CLA was 2017 & 2018 603-496-9500-43180 IT Support 4,067 3,558 15,500 15,500 3,668 -76.34%Roseville $3554.5 IT Hardware 1,000 #DIV/0!Ipad for Pond Insp Software Programs 3,010 #DIV/0!$340 Roseville, Banyon $363.33, Accela $2306.5 Telephone 351 #DIV/0!Roseville $350.7 Credit Card Fees 360 #DIV/0! 603-496-9500-43220 Postage 1,800 - 2,000 2,000 2,000 0.00% 603-496-9500-43610 Insurance - - 1,500 5,001 5,001 5,751 283.43%corrected allocation, incr 15% over prev yr. 603-496-9500-44010 Street Sweeping 10,318 20,958 25,000 25,000 30,000 20.00%more streets with development Repairs/Maint Equip - - 1,000 750 1,000 0.00% 603-496-9500-44030 Repairs/Maint Not Bldg 1,368 3,000 3,000 3,000 0.00% Equipment Rental - - 1,000 1,000 1,000 0.00% Uniforms 234 #DIV/0!Allocated from Streets 603-496-9500-44370 Conferences & Training 2,500 1,875 2,500 270 1,500 2,500 0.00% Total Charges and Services 34,280$ 50,819$ 88,700$ 11,531$ 88,751$ 87,860$ -0.95% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs - - 40,000 - - 40,000 0.00%Storm Water Comp Plan Update Total Capital Outlay -$ -$ 40,000$ -$ -$ 40,000$ 0.00% Miscellaneous and Non-operating 603-496-9500-43320 Depreciation Expense 15,963 56,298 #DIV/0! 603-496-9500-44300 Miscellaneous Expenses 20,577 21,157 2,000 666 2,000 2,000 0.00% 603-496-9500-46010 Bond Principal - - 160,000 160,000 175,000 9.38%Per Northland schedule 603-496-9500-46110 Bond Interest 44,765 62,781 58,294 28,138 58,294 54,500 -6.51%Per Northland schedule Deferred Charges Amort (3,193) #DIV/0! 603-496-9500-46200 Fiscal Agent Fees 900 #DIV/0! Bond Issuance Costs - 1,064 - - - - #DIV/0! Total Misc. and Non-operating 81,305$ 138,107$ 220,294$ 28,804$ 220,294$ 232,400$ 5.50% Total Storm Water Fund Expenses:150,304$ 213,249$ 404,564$ 52,710$ 366,411$ 445,832$ 10.20% Total Storm Water Fund Revs. Over/(Under) Expenses:78,862$ 184,360$ (84,602)$ 166,521$ (46,449)$ (72,478)$ -14.33% 17 CITY OF LAKE ELMO 2019 PROPOSED BUDGET Master Worksheet - All Budgets - REVISED Adopted 2018 to 2016 2017 2018 2018 2018 2019 Proposed 2019 Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments 221 EDA Brookfield Building Fund EDA Brookfield Bldg Fund Revenues: Tenant Rents 16,934 71,386 108,852 #DIV/0! Bond Proceeds 904,417 904,417 #DIV/0! Transfer from City Hall Budget 25,225 30,000 #DIV/0! - - - - - - #DIV/0! Total EDA Brookfield Building Fund Revenues:-$ -$ -$ 921,351$ 1,001,028$ 138,852$ #DIV/0! EDA Brookfield Bldg Fund Expenses: Materials and Supplies Repair/Maint. Maint Supplies 935 3,335 5,000 #DIV/0! Operating Supplies 36 70 100 #DIV/0! - - - - - - #DIV/0! Total Materials and Supplies -$ -$ -$ 971$ 3,405$ 5,100$ #DIV/0! Charges and Services Contract Services 3,037 6,380 9,480 #DIV/0!HVAC, cleaning, pet control, misc Real Estate Taxes 11,537 16,825 #DIV/0! Utilities 1,146 14,000 21,000 #DIV/0!Xcel, w&s Refuse 2,391 3,660 6,000 #DIV/0! Insurance 1,500 #DIV/0! Repairs/Maint Equip 1,148 1,200 1,500 #DIV/0! Repairs/Maint Not Bldg #DIV/0! - - - - - - #DIV/0! Total Charges and Services -$ -$ -$ 7,722$ 36,777$ 56,305$ #DIV/0! Capital Outlay Buildings 903,500 903,500 Improvements Other Than Bldgs - - - - - - #DIV/0! Total Capital Outlay -$ -$ -$ 903,500$ 903,500$ -$ #DIV/0! Miscellaneous and Non-operating Depreciation Expense #DIV/0! Miscellaneous Expenses 1,000 1,000 #DIV/0! Transfer to Debt Service Bond Principal #DIV/0! Bond Interest 43,638 #DIV/0! Deferred Charges Amort #DIV/0! Fiscal Agent Fees 400 #DIV/0! Bond Issuance Costs - - - 21,583 21,583 - #DIV/0! Total Misc. and Non-operating -$ -$ -$ 21,583$ 22,583$ 45,038$ #DIV/0! Total EDA Brookfield Bldg Fund Expenses:-$ -$ -$ 933,776$ 966,265$ 106,443$ #DIV/0! Total EDA Brookfield Bldg Fund Revs. Over/(Under) Expenses:-$ -$ -$ (12,425)$ 34,763$ 32,409$ #DIV/0! 18 8/22/2018CITY OF Lake Elmo Tax Rate at 0% Increase Financial Management Plan Summary DRAFT ONLY Revenue Inflation Rate 2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% Expenses Inflation Rate 4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% ** 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Actual Actual Actual Actual Budget Budget REVENUE 1 PROPERTY TAX LEVY 2,237,110 2,206,350 2,019,331 1,643,358 2,202,698 2,894,850 3,068,850 2,993,546 3,161,906 3,330,965 3,500,370 3,714,682 3,939,357 4,174,873 4,421,730 5,468,804 2 Adjust for Fiscal Disparities 140,432 179,607 157,096 159,325 149,615 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 Other Taxes (Delinq., Mobile Home, Penalties)39,696 48,272 28,097 38,529 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 3 LICENSE AND PERMIT 451,953 828,494 1,210,619 1,477,918 994,400 1,056,900 1,078,038 1,099,599 1,121,591 1,144,023 1,166,903 1,190,241 1,214,046 1,238,327 1,263,093 500,000 4 INTERGOVERNMENTAL (excludes Fiscal Disparities)190,148 222,352 209,373 206,185 238,026 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 5 CHARGES FOR SERVICES 30,192 35,796 543,973 738,580 611,595 626,600 639,132 651,915 664,953 678,252 691,817 705,653 719,766 734,162 748,845 763,822 6 FINES/FOREFEITS 48,647 48,739 49,505 41,418 49,000 49,000 49,980 50,980 51,999 53,039 54,100 55,182 56,286 57,411 58,560 59,731 7 INTEREST EARNINGS 71,813 23,501 20,437 27,665 40,000 40,000 40,800 41,616 42,448 43,297 44,163 45,046 45,947 46,866 47,804 48,760 8 MISC. (See note 1 below)192,355 74,772 146,102 220,280 160,900 233,048 237,709 242,463 247,312 252,259 257,304 262,450 267,699 273,053 278,514 284,084 9 SALE OF ASSETS 0 0 0 0 0 0 0 0 0 0 0 0 0 10 TOTAL REVENUE 3,402,346 3,667,883 4,384,533 4,553,258 4,476,734 5,397,933 5,612,044 5,577,653 5,787,745 5,999,370 6,212,192 6,470,790 6,740,636 7,022,227 7,316,081 7,622,736 11 12 EXPENDITURES 13 GENERAL GOVERNMENT 1,046,906 1,025,320 1,290,461 1,473,094 1,236,966 1,218,790 1,267,542 1,318,243 1,370,973 1,425,812 1,482,844 1,542,158 1,603,844 1,667,998 1,734,718 1,804,107 14 PUBLIC SAFETY 1,198,546 1,203,765 1,258,609 1,481,443 1,733,118 1,847,798 1,921,710 1,998,578 2,078,521 2,161,662 2,248,129 2,338,054 2,431,576 2,528,839 2,629,993 2,735,192 15 PUBLIC WORKS 585,071 686,401 856,548 1,193,408 1,255,770 1,418,935 1,489,882 1,564,376 1,642,595 1,724,724 1,810,961 1,901,509 1,996,584 2,096,413 2,201,234 2,311,296 16 CULTURE AND RECREATION 208,204 229,595 170,066 174,456 250,880 386,518 401,979 418,058 434,780 452,171 470,258 489,069 508,631 528,977 550,136 572,141 18 MISCELLANEOUS 69,403 107,094 7,966 54,892 0 0 0 0 0 0 0 0 0 0 19 CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0 20 GENERAL GOVERNMENT 70,000 0 0 0 0 0 0 0 0 0 0 21 PUBLIC SAFETY 2,602 24,000 24,000 0 0 0 60,000 0 0 0 0 0 0 22 PUBLIC WORKS 145,000 0 0 60,000 0 0 0 0 0 0 0 23 CULTURE AND RECREATION 25,000 0 0 0 0 0 0 0 0 0 0 24 TRANSFER OUT 360,000 447,118 0 0 0 0 0 0 0 0 0 0 25 CAPITAL EQUIPMENT 75,000 100,000 125,000 150,000 175,000 200,000 200,000 200,000 200,000 200,000 200,000 Additional Transfer to Capital Equipment 426,000 430,932 153,398 50,875 29 0 0 0 0 0 0 0 0 0 0 30 TOTAL EXPENDITURES 3,398,727 3,661,602 3,682,778 4,332,969 4,670,734 5,521,933 5,612,044 5,577,653 5,787,744 5,999,370 6,212,192 6,470,789 6,740,636 7,022,227 7,316,080 7,622,736 31 32 REVENUE OVER (UNDER) EXPENSES 3,619 6,281 701,755 220,289 (194,000) (124,000) (0) (0) 0 (0) 0 0 0 (0) 0 (0) 33 34 BEGINNING FUND BALANCE 3,177,382 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,327 3,791,327 3,791,327 3,791,327 38 ENDING FUND BALANCE 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,327 3,791,327 3,791,327 3,791,327 3,791,326 41 42 43 GENERAL FUND OPERATING TAX LEVY 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 2,894,850 3,068,850 2,993,546 3,161,906 3,330,965 3,500,370 3,714,682 3,939,357 4,174,873 4,421,730 5,468,804 44 ANNUAL INCREASE 0.0%-9.5%-17.0%31.0%21.5%6.0%-2.5%5.6%5.3%5.1%6.1%6.0%6.0%5.9%23.7% 45 48 TOTAL OTHER GENERAL LEVIES 256,957 231,261 256,957 256,957 0 0 0 0 0 0 0 0 0 0 0 0 49 50 EXISTING DEBT SERVICE LEVIES 484,814 484,814 664,541 874,622 1,213,788 1,215,932 1,215,932 1,158,723 1,022,051 1,025,432 937,558 834,293 706,568 711,996 486,825 179,314 51 55 TOTAL EXISTING TAX LEVIES 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,110,782 4,284,782 4,152,269 4,183,957 4,356,397 4,437,928 4,548,975 4,645,925 4,886,869 4,908,555 5,648,118 56 64 TOTAL NEW ADDITIONS TO TAX LEVY 0 0 0 0 0 0 100,000 513,915 771,083 1,646,946 2,305,598 2,583,745 2,739,539 2,890,325 2,888,871 2,966,596 65 66 GROSS LEVY TO TAXPAYERS 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,110,782 4,384,782 4,666,184 4,955,040 6,003,343 6,743,526 7,132,719 7,385,464 7,777,194 7,797,426 8,614,714 67 FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 68 NET LEVY TO TAXPAYERS 3,002,046 2,949,920 2,954,695 2,789,154 3,446,986 3,911,582 4,185,582 4,466,984 4,755,840 5,804,143 6,544,326 6,933,519 7,186,264 7,577,994 7,598,226 8,415,514 69 70 EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 17,690,943 18,930,679 20,203,627 21,510,503 22,852,041 24,228,984 25,642,095 27,092,147 28,579,931 30,106,253 71 NEW CONSTRUCTION TAX CAP (from lines 86-89)0 959,973 974,372 988,988 1,003,822 1,018,880 1,034,163 1,049,675 1,065,421 1,081,402 1,097,623 73 TOTAL TAX CAPACITY 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 18,650,915 19,905,051 21,192,614 22,514,326 23,870,921 25,263,147 26,691,770 28,157,567 29,661,333 31,203,876 74 75 TAX RATE ON TAX CAPACITY 27.761%23.798%23.121%20.018%22.442%22.442%22.442%22.441%22.441%25.780%27.415%27.445%26.923%26.913%25.617%26.969% 76 TAX RATE % CHANGE -14.28%-2.84%-13.42%12.11%0.00%0.00%0.00%0.00%14.88%6.34%0.11%-1.90%-0.04%-4.82%5.28% 77 91 Existing $382,800 home Market Value (inflated by line 81)331,100 370,500 370,500 378,300 382,800 388,542 394,370 400,286 406,290 412,384 418,570 424,849 431,221 437,690 444,255 450,919 78 City Taxes (with inflation on value)904 878 853 748 853 867 881 896 910 1,063 1,148 1,166 1,161 1,178 1,138 1,216 79 Percentage City tax increase in home ($382,800 inflated from 2017)-2.91%-2.84%-12.27%13.97%1.66%1.62%1.70%1.56%16.80%7.97%1.59%-0.42%1.47%-3.38%6.84% 80 81 Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 82 Total Tax Base Increase 0.8%14.6%3.1%9.0%10.2%13.5%7.0%6.7%6.5%6.2%6.0%5.8%5.7%5.5%5.3%5.2% 83 % from New Growth 1.4%2.7%3.1%6.9%9.0%12.0%5.5%5.2%5.0%4.7%4.5%4.3%4.2%4.0%3.8%3.7% 84 85 New tax capacity assumptions 86 Residential units completed in beginning of year 0 250 250 250 250 250 250 250 250 250 250 250 87 New home average value ($383,989 in 2018 inflated)0 383,989 389,749 395,595 401,529 407,552 413,665 419,870 426,168 432,561 439,049 445,635 88 Commercial - New construction (15,000 s.f./year)0 0 0 0 0 0 0 0 0 0 0 89 New Home Value Construction Inflation 0.0%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 90 Percentage of Tax Levy for Debt 16.15%16.43%22.49%31.36%35.21%31.09%31.44%37.44%36.40%44.93%48.53%47.26%45.91%45.52%42.33%35.41% Projected 8/22/2018CITY OF Lake Elmo Tax Rate at 1% Increase Financial Management Plan Summary DRAFT ONLY Revenue Inflation Rate 2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% Expenses Inflation Rate 4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% ** 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Actual Actual Actual Actual Budget Budget REVENUE 1 PROPERTY TAX LEVY 2,237,110 2,206,350 2,019,331 1,643,358 2,202,698 2,934,850 3,154,910 3,131,546 3,358,348 3,330,965 3,500,370 3,714,682 3,939,357 4,174,873 4,421,730 5,468,804 2 Adjust for Fiscal Disparities 140,432 179,607 157,096 159,325 149,615 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 Other Taxes (Delinq., Mobile Home, Penalties)39,696 48,272 28,097 38,529 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 3 LICENSE AND PERMIT 451,953 828,494 1,210,619 1,477,918 994,400 1,056,900 1,078,038 1,099,599 1,121,591 1,144,023 1,166,903 1,190,241 1,214,046 1,238,327 1,263,093 500,000 4 INTERGOVERNMENTAL (excludes Fiscal Disparities)190,148 222,352 209,373 206,185 238,026 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 5 CHARGES FOR SERVICES 30,192 35,796 543,973 738,580 611,595 626,600 639,132 651,915 664,953 678,252 691,817 705,653 719,766 734,162 748,845 763,822 6 FINES/FOREFEITS 48,647 48,739 49,505 41,418 49,000 49,000 49,980 50,980 51,999 53,039 54,100 55,182 56,286 57,411 58,560 59,731 7 INTEREST EARNINGS 71,813 23,501 20,437 27,665 40,000 40,000 40,800 41,616 42,448 43,297 44,163 45,046 45,947 46,866 47,804 48,760 8 MISC. (See note 1 below)192,355 74,772 146,102 220,280 160,900 233,048 237,709 242,463 247,312 252,259 257,304 262,450 267,699 273,053 278,514 284,084 9 SALE OF ASSETS 0 0 0 0 0 0 0 0 0 0 0 0 0 10 TOTAL REVENUE 3,402,346 3,667,883 4,384,533 4,553,258 4,476,734 5,437,933 5,698,104 5,715,653 5,984,187 5,999,370 6,212,192 6,470,790 6,740,636 7,022,227 7,316,081 7,622,736 11 12 EXPENDITURES 13 GENERAL GOVERNMENT 1,046,906 1,025,320 1,290,461 1,473,094 1,236,966 1,218,790 1,267,542 1,318,243 1,370,973 1,425,812 1,482,844 1,542,158 1,603,844 1,667,998 1,734,718 1,804,107 14 PUBLIC SAFETY 1,198,546 1,203,765 1,258,609 1,481,443 1,733,118 1,847,798 1,921,710 1,998,578 2,078,521 2,161,662 2,248,129 2,338,054 2,431,576 2,528,839 2,629,993 2,735,192 15 PUBLIC WORKS 585,071 686,401 856,548 1,193,408 1,255,770 1,418,935 1,489,882 1,564,376 1,642,595 1,724,724 1,810,961 1,901,509 1,996,584 2,096,413 2,201,234 2,311,296 16 CULTURE AND RECREATION 208,204 229,595 170,066 174,456 250,880 386,518 401,979 418,058 434,780 452,171 470,258 489,069 508,631 528,977 550,136 572,141 18 MISCELLANEOUS 69,403 107,094 7,966 54,892 0 0 0 0 0 0 0 0 0 0 19 CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0 20 GENERAL GOVERNMENT 70,000 0 0 0 0 0 0 0 0 0 0 21 PUBLIC SAFETY 2,602 24,000 24,000 0 0 0 60,000 0 0 0 0 0 0 22 PUBLIC WORKS 145,000 0 0 60,000 0 0 0 0 0 0 0 23 CULTURE AND RECREATION 25,000 0 0 0 0 0 0 0 0 0 0 24 TRANSFER OUT 360,000 447,118 0 0 0 0 0 0 0 0 0 0 25 CAPITAL EQUIPMENT 75,000 100,000 125,000 150,000 175,000 200,000 200,000 200,000 200,000 200,000 200,000 Additional Transfer to Capital Equipment 466,000 516,992 291,398 247,317 29 0 0 0 0 0 0 0 0 0 0 30 TOTAL EXPENDITURES 3,398,727 3,661,602 3,682,778 4,332,969 4,670,734 5,561,933 5,698,104 5,715,653 5,984,186 5,999,370 6,212,192 6,470,789 6,740,636 7,022,227 7,316,080 7,622,736 31 32 REVENUE OVER (UNDER) EXPENSES 3,619 6,281 701,755 220,289 (194,000) (124,000) (0) (0) 0 (0) 0 0 0 (0) 0 (0) 33 34 BEGINNING FUND BALANCE 3,177,382 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,327 3,791,327 3,791,327 3,791,327 38 ENDING FUND BALANCE 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,327 3,791,327 3,791,327 3,791,327 3,791,326 41 42 43 GENERAL FUND OPERATING TAX LEVY 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 2,934,850 3,154,910 3,131,546 3,358,348 3,330,965 3,500,370 3,714,682 3,939,357 4,174,873 4,421,730 5,468,804 44 ANNUAL INCREASE 0.0%-9.5%-17.0%31.0%23.2%7.5%-0.7%7.2%-0.8%5.1%6.1%6.0%6.0%5.9%23.7% 45 48 TOTAL OTHER GENERAL LEVIES 256,957 231,261 256,957 256,957 0 0 0 0 0 0 0 0 0 0 0 0 49 50 EXISTING DEBT SERVICE LEVIES 484,814 484,814 664,541 874,622 1,213,788 1,215,932 1,215,932 1,158,723 1,022,051 1,025,432 937,558 834,293 706,568 711,996 486,825 179,314 51 55 TOTAL EXISTING TAX LEVIES 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,150,782 4,370,842 4,290,269 4,380,399 4,356,397 4,437,928 4,548,975 4,645,925 4,886,869 4,908,555 5,648,118 56 64 TOTAL NEW ADDITIONS TO TAX LEVY 0 0 0 0 0 0 100,000 513,915 771,083 1,646,946 2,305,598 2,583,745 2,739,539 2,890,325 2,888,871 2,966,596 65 66 GROSS LEVY TO TAXPAYERS 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,150,782 4,470,842 4,804,184 5,151,482 6,003,343 6,743,526 7,132,719 7,385,464 7,777,194 7,797,426 8,614,714 67 FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 68 NET LEVY TO TAXPAYERS 3,002,046 2,949,920 2,954,695 2,789,154 3,446,986 3,951,582 4,271,642 4,604,984 4,952,282 5,804,143 6,544,326 6,933,519 7,186,264 7,577,994 7,598,226 8,415,514 69 70 EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 17,690,943 18,930,679 20,203,627 21,510,503 22,852,041 24,228,984 25,642,095 27,092,147 28,579,931 30,106,253 71 NEW CONSTRUCTION TAX CAP (from lines 86-89)0 959,973 974,372 988,988 1,003,822 1,018,880 1,034,163 1,049,675 1,065,421 1,081,402 1,097,623 73 TOTAL TAX CAPACITY 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 18,650,915 19,905,051 21,192,614 22,514,326 23,870,921 25,263,147 26,691,770 28,157,567 29,661,333 31,203,876 74 75 TAX RATE ON TAX CAPACITY 27.761%23.798%23.121%20.018%22.442%22.672%22.903%23.135%23.368%25.780%27.415%27.445%26.923%26.913%25.617%26.969% 76 TAX RATE % CHANGE -14.28%-2.84%-13.42%12.11%1.02%1.02%1.01%1.01%10.32%6.34%0.11%-1.90%-0.04%-4.82%5.28% 77 91 Existing $382,800 home Market Value (inflated by line 81)331,100 370,500 370,500 378,300 382,800 388,542 394,370 400,286 406,290 412,384 418,570 424,849 431,221 437,690 444,255 450,919 78 City Taxes (with inflation on value)904 878 853 748 853 876 899 923 948 1,063 1,148 1,166 1,161 1,178 1,138 1,216 79 Percentage City tax increase in home ($382,800 inflated from 2017)-2.91%-2.84%-12.27%13.97%2.70%2.63%2.67%2.71%12.12%7.97%1.59%-0.42%1.47%-3.38%6.84% 80 81 Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 82 Total Tax Base Increase 0.8%14.6%3.1%9.0%10.2%13.5%7.0%6.7%6.5%6.2%6.0%5.8%5.7%5.5%5.3%5.2% 83 % from New Growth 1.4%2.7%3.1%6.9%9.0%12.0%5.5%5.2%5.0%4.7%4.5%4.3%4.2%4.0%3.8%3.7% 84 85 New tax capacity assumptions 86 Residential units completed in beginning of year 0 250 250 250 250 250 250 250 250 250 250 250 87 New home average value ($383,989 in 2018 inflated)0 383,989 389,749 395,595 401,529 407,552 413,665 419,870 426,168 432,561 439,049 445,635 88 Commercial - New construction (15,000 s.f./year)0 0 0 0 0 0 0 0 0 0 0 89 New Home Value Construction Inflation 0.0%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 90 Percentage of Tax Levy for Debt 16.15%16.43%22.49%31.36%35.21%30.77%30.81%36.32%34.96%44.93%48.53%47.26%45.91%45.52%42.33%35.41% Projected 8/22/2018CITY OF Lake Elmo Tax Rate at 2% Increase Financial Management Plan Summary DRAFT ONLY Revenue Inflation Rate 2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% Expenses Inflation Rate 4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% ** 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Actual Actual Actual Actual Budget Budget REVENUE 1 PROPERTY TAX LEVY 2,237,110 2,206,350 2,019,331 1,643,358 2,202,698 2,973,350 3,238,410 3,267,546 3,554,848 3,330,965 3,500,370 3,714,682 3,939,357 4,174,873 4,421,730 5,468,804 2 Adjust for Fiscal Disparities 140,432 179,607 157,096 159,325 149,615 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 Other Taxes (Delinq., Mobile Home, Penalties)39,696 48,272 28,097 38,529 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 3 LICENSE AND PERMIT 451,953 828,494 1,210,619 1,477,918 994,400 1,056,900 1,078,038 1,099,599 1,121,591 1,144,023 1,166,903 1,190,241 1,214,046 1,238,327 1,263,093 500,000 4 INTERGOVERNMENTAL (excludes Fiscal Disparities)190,148 222,352 209,373 206,185 238,026 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 5 CHARGES FOR SERVICES 30,192 35,796 543,973 738,580 611,595 626,600 639,132 651,915 664,953 678,252 691,817 705,653 719,766 734,162 748,845 763,822 6 FINES/FOREFEITS 48,647 48,739 49,505 41,418 49,000 49,000 49,980 50,980 51,999 53,039 54,100 55,182 56,286 57,411 58,560 59,731 7 INTEREST EARNINGS 71,813 23,501 20,437 27,665 40,000 40,000 40,800 41,616 42,448 43,297 44,163 45,046 45,947 46,866 47,804 48,760 8 MISC. (See note 1 below)192,355 74,772 146,102 220,280 160,900 233,048 237,709 242,463 247,312 252,259 257,304 262,450 267,699 273,053 278,514 284,084 9 SALE OF ASSETS 0 0 0 0 0 0 0 0 0 0 0 0 0 10 TOTAL REVENUE 3,402,346 3,667,883 4,384,533 4,553,258 4,476,734 5,476,433 5,781,604 5,851,653 6,180,687 5,999,370 6,212,192 6,470,790 6,740,636 7,022,227 7,316,081 7,622,736 11 12 EXPENDITURES 13 GENERAL GOVERNMENT 1,046,906 1,025,320 1,290,461 1,473,094 1,236,966 1,218,790 1,267,542 1,318,243 1,370,973 1,425,812 1,482,844 1,542,158 1,603,844 1,667,998 1,734,718 1,804,107 14 PUBLIC SAFETY 1,198,546 1,203,765 1,258,609 1,481,443 1,733,118 1,847,798 1,921,710 1,998,578 2,078,521 2,161,662 2,248,129 2,338,054 2,431,576 2,528,839 2,629,993 2,735,192 15 PUBLIC WORKS 585,071 686,401 856,548 1,193,408 1,255,770 1,418,935 1,489,882 1,564,376 1,642,595 1,724,724 1,810,961 1,901,509 1,996,584 2,096,413 2,201,234 2,311,296 16 CULTURE AND RECREATION 208,204 229,595 170,066 174,456 250,880 386,518 401,979 418,058 434,780 452,171 470,258 489,069 508,631 528,977 550,136 572,141 18 MISCELLANEOUS 69,403 107,094 7,966 54,892 0 0 0 0 0 0 0 0 0 0 19 CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0 20 GENERAL GOVERNMENT 70,000 0 0 0 0 0 0 0 0 0 0 21 PUBLIC SAFETY 2,602 24,000 24,000 0 0 0 60,000 0 0 0 0 0 0 22 PUBLIC WORKS 145,000 0 0 60,000 0 0 0 0 0 0 0 23 CULTURE AND RECREATION 25,000 0 0 0 0 0 0 0 0 0 0 24 TRANSFER OUT 360,000 447,118 0 0 0 0 0 0 0 0 0 0 25 CAPITAL EQUIPMENT 75,000 100,000 125,000 150,000 175,000 200,000 200,000 200,000 200,000 200,000 200,000 Additional Transfer to Capital Equipment 504,500 600,492 427,398 443,817 29 0 0 0 0 0 0 0 0 0 0 30 TOTAL EXPENDITURES 3,398,727 3,661,602 3,682,778 4,332,969 4,670,734 5,600,433 5,781,604 5,851,653 6,180,686 5,999,370 6,212,192 6,470,789 6,740,636 7,022,227 7,316,080 7,622,736 31 32 REVENUE OVER (UNDER) EXPENSES 3,619 6,281 701,755 220,289 (194,000) (124,000) (0) (0) 0 (0) 0 0 0 (0) 0 (0) 33 34 BEGINNING FUND BALANCE 3,177,382 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,327 3,791,327 3,791,327 3,791,327 38 ENDING FUND BALANCE 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,327 3,791,327 3,791,327 3,791,327 3,791,326 41 42 43 GENERAL FUND OPERATING TAX LEVY 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 2,973,350 3,238,410 3,267,546 3,554,848 3,330,965 3,500,370 3,714,682 3,939,357 4,174,873 4,421,730 5,468,804 44 ANNUAL INCREASE 0.0%-9.5%-17.0%31.0%24.8%8.9%0.9%8.8%-6.3%5.1%6.1%6.0%6.0%5.9%23.7% 45 48 TOTAL OTHER GENERAL LEVIES 256,957 231,261 256,957 256,957 0 0 0 0 0 0 0 0 0 0 0 0 49 50 EXISTING DEBT SERVICE LEVIES 484,814 484,814 664,541 874,622 1,213,788 1,215,932 1,215,932 1,158,723 1,022,051 1,025,432 937,558 834,293 706,568 711,996 486,825 179,314 51 55 TOTAL EXISTING TAX LEVIES 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,189,282 4,454,342 4,426,269 4,576,899 4,356,397 4,437,928 4,548,975 4,645,925 4,886,869 4,908,555 5,648,118 56 64 TOTAL NEW ADDITIONS TO TAX LEVY 0 0 0 0 0 0 100,000 513,915 771,083 1,646,946 2,305,598 2,583,745 2,739,539 2,890,325 2,888,871 2,966,596 65 66 GROSS LEVY TO TAXPAYERS 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,189,282 4,554,342 4,940,184 5,347,982 6,003,343 6,743,526 7,132,719 7,385,464 7,777,194 7,797,426 8,614,714 67 FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 68 NET LEVY TO TAXPAYERS 3,002,046 2,949,920 2,954,695 2,789,154 3,446,986 3,990,082 4,355,142 4,740,984 5,148,782 5,804,143 6,544,326 6,933,519 7,186,264 7,577,994 7,598,226 8,415,514 69 70 EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 17,690,943 18,930,679 20,203,627 21,510,503 22,852,041 24,228,984 25,642,095 27,092,147 28,579,931 30,106,253 71 NEW CONSTRUCTION TAX CAP (from lines 86-89)0 959,973 974,372 988,988 1,003,822 1,018,880 1,034,163 1,049,675 1,065,421 1,081,402 1,097,623 73 TOTAL TAX CAPACITY 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 18,650,915 19,905,051 21,192,614 22,514,326 23,870,921 25,263,147 26,691,770 28,157,567 29,661,333 31,203,876 74 75 TAX RATE ON TAX CAPACITY 27.761%23.798%23.121%20.018%22.442%22.893%23.351%23.818%24.295%25.780%27.415%27.445%26.923%26.913%25.617%26.969% 76 TAX RATE % CHANGE -14.28%-2.84%-13.42%12.11%2.01%2.00%2.00%2.00%6.11%6.34%0.11%-1.90%-0.04%-4.82%5.28% 77 91 Existing $382,800 home Market Value (inflated by line 81)331,100 370,500 370,500 378,300 382,800 388,542 394,370 400,286 406,290 412,384 418,570 424,849 431,221 437,690 444,255 450,919 78 City Taxes (with inflation on value)904 878 853 748 853 884 917 951 985 1,063 1,148 1,166 1,161 1,178 1,138 1,216 79 Percentage City tax increase in home ($382,800 inflated from 2017)-2.91%-2.84%-12.27%13.97%3.66%3.73%3.71%3.58%7.91%7.97%1.59%-0.42%1.47%-3.38%6.84% 80 81 Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 82 Total Tax Base Increase 0.8%14.6%3.1%9.0%10.2%13.5%7.0%6.7%6.5%6.2%6.0%5.8%5.7%5.5%5.3%5.2% 83 % from New Growth 1.4%2.7%3.1%6.9%9.0%12.0%5.5%5.2%5.0%4.7%4.5%4.3%4.2%4.0%3.8%3.7% 84 85 New tax capacity assumptions 86 Residential units completed in beginning of year 0 250 250 250 250 250 250 250 250 250 250 250 87 New home average value ($383,989 in 2018 inflated)0 383,989 389,749 395,595 401,529 407,552 413,665 419,870 426,168 432,561 439,049 445,635 88 Commercial - New construction (15,000 s.f./year)0 0 0 0 0 0 0 0 0 0 0 89 New Home Value Construction Inflation 0.0%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 90 Percentage of Tax Levy for Debt 16.15%16.43%22.49%31.36%35.21%30.47%30.22%35.28%33.62%44.93%48.53%47.26%45.91%45.52%42.33%35.41% Projected 8/22/2018CITY OF Lake Elmo Tax Rate at 3% Increase Financial Management Plan Summary DRAFT ONLY Revenue Inflation Rate 2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00%2.00% Expenses Inflation Rate 4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00%4.00% ** 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Actual Actual Actual Actual Budget Budget REVENUE 1 PROPERTY TAX LEVY 2,237,110 2,206,350 2,019,331 1,643,358 2,202,698 3,012,350 3,323,910 3,408,046 3,759,348 3,384,717 3,494,287 3,708,355 3,932,777 4,168,030 4,414,613 5,461,403 2 Adjust for Fiscal Disparities 140,432 179,607 157,096 159,325 149,615 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 199,200 Other Taxes (Delinq., Mobile Home, Penalties)39,696 48,272 28,097 38,529 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 3 LICENSE AND PERMIT 451,953 828,494 1,210,619 1,477,918 994,400 1,056,900 1,078,038 1,099,599 1,121,591 1,144,023 1,166,903 1,190,241 1,214,046 1,238,327 1,263,093 500,000 4 INTERGOVERNMENTAL (excludes Fiscal Disparities)190,148 222,352 209,373 206,185 238,026 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 267,835 5 CHARGES FOR SERVICES 30,192 35,796 543,973 738,580 611,595 626,600 639,132 651,915 664,953 678,252 691,817 705,653 719,766 734,162 748,845 763,822 6 FINES/FOREFEITS 48,647 48,739 49,505 41,418 49,000 49,000 49,980 50,980 51,999 53,039 54,100 55,182 56,286 57,411 58,560 59,731 7 INTEREST EARNINGS 71,813 23,501 20,437 27,665 40,000 40,000 40,800 41,616 42,448 43,297 44,163 45,046 45,947 46,866 47,804 48,760 8 MISC. (See note 1 below)192,355 74,772 146,102 220,280 160,900 233,048 237,709 242,463 247,312 252,259 257,304 262,450 267,699 273,053 278,514 284,084 9 SALE OF ASSETS 0 0 0 0 0 0 0 0 0 0 0 0 0 10 TOTAL REVENUE 3,402,346 3,667,883 4,384,533 4,553,258 4,476,734 5,515,433 5,867,104 5,992,153 6,385,187 6,053,122 6,206,109 6,464,463 6,734,056 7,015,384 7,308,964 7,615,335 11 12 EXPENDITURES 13 GENERAL GOVERNMENT 1,046,906 1,025,320 1,290,461 1,473,094 1,236,966 1,213,790 1,262,342 1,312,835 1,365,349 1,419,963 1,476,761 1,535,832 1,597,265 1,661,155 1,727,602 1,796,706 14 PUBLIC SAFETY 1,198,546 1,203,765 1,258,609 1,481,443 1,733,118 1,847,798 1,921,710 1,998,578 2,078,521 2,161,662 2,248,129 2,338,054 2,431,576 2,528,839 2,629,993 2,735,192 15 PUBLIC WORKS 585,071 686,401 856,548 1,193,408 1,255,770 1,418,935 1,489,882 1,564,376 1,642,595 1,724,724 1,810,961 1,901,509 1,996,584 2,096,413 2,201,234 2,311,296 16 CULTURE AND RECREATION 208,204 229,595 170,066 174,456 250,880 386,518 401,979 418,058 434,780 452,171 470,258 489,069 508,631 528,977 550,136 572,141 18 MISCELLANEOUS 69,403 107,094 7,966 54,892 0 0 0 0 0 0 0 0 0 0 19 CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0 20 GENERAL GOVERNMENT 70,000 0 0 0 0 0 0 0 0 0 0 21 PUBLIC SAFETY 2,602 24,000 24,000 0 0 0 60,000 0 0 0 0 0 0 22 PUBLIC WORKS 145,000 0 0 60,000 0 0 0 0 0 0 0 23 CULTURE AND RECREATION 25,000 0 0 0 0 0 0 0 0 0 0 24 TRANSFER OUT 360,000 447,118 0 0 0 0 0 0 0 0 0 0 25 CAPITAL EQUIPMENT 75,000 100,000 125,000 150,000 175,000 200,000 200,000 200,000 200,000 200,000 200,000 Additional Transfer to Capital Equipment 548,500 691,192 573,306 653,942 59,601 29 0 0 0 0 0 0 0 0 0 0 30 TOTAL EXPENDITURES 3,398,727 3,661,602 3,682,778 4,332,969 4,670,734 5,639,433 5,867,104 5,992,153 6,385,187 6,053,122 6,206,109 6,464,463 6,734,056 7,015,384 7,308,964 7,615,335 31 32 REVENUE OVER (UNDER) EXPENSES 3,619 6,281 701,755 220,289 (194,000) (124,000) (0) (0) (0) (0) 0 0 (0) (0) (0) (0) 33 34 BEGINNING FUND BALANCE 3,177,382 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,325 38 ENDING FUND BALANCE 3,181,001 3,187,282 3,889,037 4,109,326 3,915,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,326 3,791,325 3,791,325 41 42 43 GENERAL FUND OPERATING TAX LEVY 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 3,012,350 3,323,910 3,408,046 3,759,348 3,384,717 3,494,287 3,708,355 3,932,777 4,168,030 4,414,613 5,461,403 44 ANNUAL INCREASE 0.0%-9.5%-17.0%31.0%26.4%10.3%2.5%10.3%-10.0%3.2%6.1%6.1%6.0%5.9%23.7% 45 48 TOTAL OTHER GENERAL LEVIES 256,957 231,261 256,957 256,957 0 0 0 0 0 0 0 0 0 0 0 0 49 50 EXISTING DEBT SERVICE LEVIES 484,814 484,814 664,541 874,622 1,213,788 1,215,932 1,215,932 1,158,723 1,022,051 1,025,432 937,558 834,293 706,568 711,996 486,825 179,314 51 55 TOTAL EXISTING TAX LEVIES 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,228,282 4,539,842 4,566,769 4,781,399 4,410,149 4,431,845 4,542,648 4,639,345 4,880,026 4,901,438 5,640,717 56 64 TOTAL NEW ADDITIONS TO TAX LEVY 0 0 0 0 0 0 100,000 513,915 771,083 1,646,946 2,305,598 2,583,745 2,739,539 2,890,325 2,888,871 2,966,596 65 66 GROSS LEVY TO TAXPAYERS 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,228,282 4,639,842 5,080,684 5,552,482 6,057,095 6,737,443 7,126,392 7,378,884 7,770,351 7,790,309 8,607,313 67 FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 -199,200 68 NET LEVY TO TAXPAYERS 3,002,046 2,949,920 2,954,695 2,789,154 3,446,986 4,029,082 4,440,642 4,881,484 5,353,282 5,857,895 6,538,243 6,927,192 7,179,684 7,571,151 7,591,109 8,408,113 69 70 EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 17,690,943 18,930,679 20,203,627 21,510,503 22,852,041 24,228,984 25,642,095 27,092,147 28,579,931 30,106,253 71 NEW CONSTRUCTION TAX CAP (from lines 86-89)0 959,973 974,372 988,988 1,003,822 1,018,880 1,034,163 1,049,675 1,065,421 1,081,402 1,097,623 73 TOTAL TAX CAPACITY 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,429,500 18,650,915 19,905,051 21,192,614 22,514,326 23,870,921 25,263,147 26,691,770 28,157,567 29,661,333 31,203,876 74 75 TAX RATE ON TAX CAPACITY 27.761%23.798%23.121%20.018%22.442%23.116%23.809%24.524%25.260%26.019%27.390%27.420%26.898%26.889%25.593%26.946% 76 TAX RATE % CHANGE -14.28%-2.84%-13.42%12.11%3.00%3.00%3.00%3.00%3.00%5.27%0.11%-1.90%-0.03%-4.82%5.29% 77 91 Existing $382,800 home Market Value (inflated by line 81)331,100 370,500 370,500 378,300 382,800 388,542 394,370 400,286 406,290 412,384 418,570 424,849 431,221 437,690 444,255 450,919 78 City Taxes (with inflation on value)904 878 853 748 853 893 935 979 1,025 1,074 1,148 1,166 1,161 1,178 1,138 1,216 79 Percentage City tax increase in home ($382,800 inflated from 2017)-2.91%-2.84%-12.27%13.97%4.71%4.70%4.71%4.70%4.78%6.85%1.59%-0.42%1.47%-3.38%6.84% 80 81 Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 82 Total Tax Base Increase 0.8%14.6%3.1%9.0%10.2%13.5%7.0%6.7%6.5%6.2%6.0%5.8%5.7%5.5%5.3%5.2% 83 % from New Growth 1.4%2.7%3.1%6.9%9.0%12.0%5.5%5.2%5.0%4.7%4.5%4.3%4.2%4.0%3.8%3.7% 84 85 New tax capacity assumptions 86 Residential units completed in beginning of year 0 250 250 250 250 250 250 250 250 250 250 250 87 New home average value ($383,989 in 2018 inflated)0 383,989 389,749 395,595 401,529 407,552 413,665 419,870 426,168 432,561 439,049 445,635 88 Commercial - New construction (15,000 s.f./year)0 0 0 0 0 0 0 0 0 0 0 89 New Home Value Construction Inflation 0.0%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5%1.5% 90 Percentage of Tax Levy for Debt 16.15%16.43%22.49%31.36%35.21%30.18%29.63%34.26%32.34%44.52%48.58%47.30%45.95%45.56%42.37%35.45% Projected