HomeMy WebLinkAbout#21 - 2019 Budget
STAFF REPORT
DATE: September 18, 2018
REGULAR
ITEM #: 21
MOTION
TO: Honorable Mayor and City Council
FROM: Sue Iverson – Finance Director
AGENDA ITEM: 2019 Budget Information – General Fund 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 City Council is required by law to adopt a
Preliminary Levy for 2019 for Certification to Washington County by September 28, 2018. Once this levy
is adopted and certified it cannot be increased, however it may be decreased before final adoption and
certification in December.
ISSUE BEFORE THE COUNCIL:
1) What Preliminary Property Tax Levy would the City Council like to set for certification in
September?
2) Public Hearing date for the 2019 Budget and Final Property Tax Levy will be set for Tuesday,
December 4, 2018 at 7:00 p.m.
PRELIMINARY LEVY
At the August 28, 2018, City Council worksession, council directed staff to remove the $30,000 for Family
Means from the budget and to set the levy to increase the tax rate by 2% over the 2018 rate
Staff has prepared a budget that would increase the tax rate by 2% over the 2018 tax rate. 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. The
proposed tax rate for Pay 2019 would be 22.902% with an overall levy increase of $593,236 to $4,189,837.
***PLEASE NOTE THESE ARE ESTIMATES USING NUMBERS FROM THE COUNTY***
Below shows the impact to median valued home of $396,964. The table shows both the increase resulting
from the increase in market value of 3.7% and Fiscal Disparities ($35.06), and the amount attributed to the
proposed levy increase ($17.91) for a total of $52.97.
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
increased by 2%.
Note: the 2019 General Fund budget includes
$610,076 in transfers to the Vehicle
Replacement Fund to reduce future borrowing
and debt for equipment and vehicle purchases,
meaning, after 2019, if the Vehicle
Replacement Fund continues to be funded, the
City will not have to borrow for equipment.
Actual Proposed %
Item Pay 2018 Pay 2019 Change
(A)(B)(C)
1.Levy before reduction for state aids $3,596,601 $4,189,837 16.5%
2.State Aids - $0 $0 0.0%
3.Certifed Property Tax Levy = $3,596,601 $4,189,837 16.5%
4.Fiscal Disparity Portion of Levy - $149,615 $199,221 33.2%
5.Local Portion of Levy = $3,446,986 $3,990,616 15.8%
6.Local Taxable Value ÷ 15,359,350 17,424,380 13.4%
7.Local Tax Rate = 22.442%22.902%2.0%
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 ÷ 1,417,942,900 1,614,873,700 13.9%
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.Annual Increase Monthly incr.Annual Increas Monthly incr.
Estimated Tax District rate as % of total rate:
150,000 23,740 126,260 1,263 $289.25 $19.05 1.59$ $13.33 1.11$ $5.72 0.48$
396,964 1,513 395,451 3,955 $905.77 $52.97 4.41$ $35.06 2.92$ $17.91 1.49$
350,000 5,740 344,260 3,443 $788.52 $46.59 3.88$ $30.99 2.58$ $15.60 1.30$
500,000 - 500,000 5,000 $1,145.10 $62.95 5.25$ $40.30 3.36$ $22.65 1.89$
750,000 - 750,000 8,125 $1,860.79 $112.56 9.38$ $75.75 6.31$ $36.81 3.07$
Impact from Marget Shifts Impact from
Total Change and Fiscal Disparities Levy Increase
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 $2,973,905
Total Levy $3,596,601 $4,189,837
OPERATING BUDGETS
Salary and Benefits
The 2019 preliminary budget is currently being prepared assuming a 2.5% cost-of-living adjustment
(COLA) for non-union staff and 3.0% COLA for union staff with no other changes to the
compensation policies, step and grade system. Medical benefits are estimated to increase by 6%. A
contingency of $54,892 has been built into the budget for increases that might occur before final
adoption that are currently unknown.
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.
The Mayor and Council budget remains fairly flat
with the exception of some IT expenses. Communications shows a reduction of which $33,700 is
expenditures for IT that are reallocated throughout the budget to the proper departments.
Finance has an overall decrease of 14.41% 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 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
General Fund Revenues
Property Tax Levy $771,207
Fiscal Disparities 49,606
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
$1,000,275
General Fund Expenditures
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 435,076
Contingency 54,892
Miscellaneous -34,677
$930,275
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 Lake Park Management and $58,000 has been
budgeted for mowing contracts.
The Finance Committee recommended that a Vehicle Replacement Fund be established with
$100,000 from the General Fund Balance and $75,000 as a budgeted transfer from Fire, Streets, and
Parks & Recreation. Additional funds of $435,076 from the tax levy not needed for the operating
budget is also being placed into this fund, thus reducing the need to bond for equipment in the
future.
FINANCIAL MANAGEMENT PLAN
Per direction from the City Council, staff has prepared the forecast keeping the City’s Tax Rate at a
2% increase through 2022. This was done to deal with the concerned of fluctuating tax rates in the
original 10 year projections, especially in year 2023 when the new City Hall/Fire Station costs/debt
would be added to the tax rolls. This stabilizes the increases much like you would do with utility
rates. This provides several benefits:
1. The tax increase is a steady increase of 3.6% or about $33-$36 a year (2020 – 2022) and
5.2% or $52-$56 a year (2023 – 2024) on the median valued home (projecting a 1.5%
market value increase each year).
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 5.2% increase or $52-$56 on the median valued home in 2023 and
2024.
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 shows greater transparency on what the reserves will
be used for and 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 thru 2029, even with the proposed
increase of 2% for 2019 - 2022 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.
FISCAL IMPACT:
The proposed budgets and tax levy will help support necessary city services to be provided in 2019. In
addition, consideration of the impact of the decisions made today will help the City plan for the future with
the goal of sound fiscal management.
OPTIONS:
1) Adopt Resolution 2018-104 Approving the 2019 Preliminary General Fund Budget, 2019
Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2019 Budget and 2019
Property Tax Levy for Tuesday, December 4, 2018 at 7:00 p.m.
2) Amend and then adopt Resolution 2018-104 Approving the 2019 Preliminary General Fund
Budget, 2019 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2019 Budget
and 2019 Property Tax Levy for Tuesday, December 4, 2018 at 7:00 p.m.
3) Do not adopt Resolution 2018-104.
RECOMMENDATION:
“Motion to approve Resolution 2018-104, approving the 2019 Preliminary General Fund
Budget, 2019 Preliminary Property Tax Levy, and setting a Public Hearing date for the 2019
Budget and Property Tax Levy for Tuesday, December, 4, 2018 at 7:00 p.m.”
ATTACHMENTS:
• 2019 Preliminary General Fund Budget 9-18-18
• Draft Long-Range Financial Management Plan
• Resolution No. 2018-104 Approving the 2019 Preliminary General Fund Budget, 2019 Preliminary
Property Tax Levy, and Setting Public Hearing Date for the 2019 Budget and 2019 Property Tax
Levy for Tuesday, December 4, 2018 at 7:00 p.m.
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
1
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$ 3,203,626$ 34.45%820,813$ Property tax $771,207, Fiscal Disparities $49,606
Total Licenses and Permits 994,400$ 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$ 5,477,009$ 22.34%1,000,275$
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), $1,101 Email Support
Total Charges and Services 20,220$ 20,800$ 2.87%580$
1110 Total Mayor & Council 48,404$ 52,219$ 7.88%3,815$
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
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
General Fund
2
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$
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
General Fund
3
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
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
General Fund
4
Adopted 2018 to Dollar Change
2018 2019 Proposed 2019 2018 Adopt to
Account Number Description Adopted Proposed Percent Change 2019 Proposed Comments
Total Transfers -$ 535,076$ #DIV/0!535,076$
$100,000 use of fund balance transferred to Vehicle Replacement
Fund per CIP, $435,076 transfer to Vehicle Replacement Fund from
2019 Budget
9000 Total Transfers -$ 535,076$ #DIV/0!535,076$
9000 Contingency Reserve
Contingency
Total Contingency Reserve - 54,892 #DIV/0!54,892$
Reserve for increases that might occur before the final asoptin that
are currently unknown.
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$ 5,601,009$ 19.92%930,275$
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,
$3,101 Council Computer/IT charges
Charges and Services 2,230,987$ 2,473,410$ 10.87%242,423
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
$3,375 charges in Finance not previously budgeted but
charged (bank fees, wire transfer fees, account fees)
Transfers -$ 535,076$ #DIV/0!535,076
$100,000 use of fund balance transferred to Vehicle Replacement
Fund per CIP, $435,076 transfer to Vehicle Replacement Fund from
2019 Budget
Contingency Reserve -$ 54,892$ #DIV/0!54,892
Reserve for possible law changes which may impact health
insurance rates for 2019.
TOTALS:4,670,734$ 5,601,009$ 19.92%930,275$
Total by Function
General Government 1,236,967$ 1,313,682$ 6.20%76,715$
Public Safety 1,733,117$ 1,847,798$ 6.62%114,681$
Public Works 1,255,770$ 1,418,935$ 12.99%163,165$
Culture & Recreation 250,880$ 386,518$ 54.06%135,638$
Capital Outlay 194,000$ 99,000$ -48.97%(95,000)$
Transfers -$ 535,076$ #DIV/0!535,076$
Total 4,670,734$ 5,601,009$ 19.92%930,275$
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
5
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$ 2,973,905$ 35.01%
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 96,558 193,117 199,221 33.16%
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$ 3,203,626$ 34.45%
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
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
6
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$ 5,477,009$ 22.34%
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 7,000 3.70%$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$ 20,800$ 2.87%
1110 Total Mayor & Council 55,924$ 52,540$ 48,404$ 17,830$ 48,443$ 52,219$ 7.88%
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
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
7
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%
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8
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%
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9
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%
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
10
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%
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11
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!
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
12
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
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
13
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%
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
14
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 ($175 per person allocated by Salary Allocation)
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
15
Adopted 2018 to
2016 2017 2018 2018 2018 2019 Proposed 2019
Account Number Description Actual Actual Adopted YTD - Jun 2018 Projected Proposed Percent Change Comments
Unemployment Benefits 1,367 #DIV/0!
101-450-5200-41510 Workers Compensation 3,735 4,206 7,419 22,078 22,078 22,078 197.59%
Total Personnel 136,557$ 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 435,076
Transfer to Vehicle Replacement Fund - - - - - 100,000 #DIV/0!Using Fund Balance to Start Fund
Total Transfers -$ 7,966$ -$ -$ -$ 535,076$ #DIV/0!
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
16
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$ -$ -$ -$ 535,076$ #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$ 5,601,009$ 19.92%
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)
9/13/2018CITY 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 2,973,905 3,239,137 3,268,509 3,582,939 3,295,849 3,463,849 3,676,701 4,025,358 4,252,295 4,869,510 5,500,376
2 Adjust for Fiscal Disparities 140,432 179,607 157,096 159,325 149,615 199,221 199,221 199,221 199,221 199,221 199,221 199,221 199,221 199,221 199,221 199,221
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 5,477,009 5,782,352 5,852,637 6,208,799 5,964,275 6,175,692 6,432,830 6,826,658 7,099,670 7,763,882 7,654,329
11
12 EXPENDITURES
13 GENERAL GOVERNMENT 1,046,906 1,025,320 1,290,461 1,473,094 1,236,966 1,188,790 1,236,342 1,285,795 1,337,227 1,390,716 1,446,345 1,504,199 1,564,367 1,626,941 1,692,019 1,759,700
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 535,076 632,440 460,830 505,675 125,500 118,500 490,500 76,000
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 5,601,009 5,782,352 5,852,637 6,208,798 5,964,274 6,175,692 6,432,830 6,826,658 7,099,670 7,763,881 7,654,329
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 3,791,327 3,791,326 3,791,326 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 3,791,327 3,791,326 3,791,326 3,791,327 3,791,327 3,791,327 3,791,327
41
42
43 GENERAL FUND OPERATING TAX LEVY 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 2,973,905 3,239,137 3,268,509 3,582,939 3,295,849 3,463,849 3,676,701 4,025,358 4,252,295 4,869,510 5,500,376
44 ANNUAL INCREASE 0.0%-9.5%-17.0%31.0%24.8%8.9%0.9%9.6%-8.0%5.1%6.1%9.5%5.6%14.5%13.0%
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 4,189,837 4,455,069 4,427,232 4,604,990 4,321,281 4,401,407 4,510,994 4,731,926 4,964,291 5,356,335 5,679,690
56
64 TOTAL NEW ADDITIONS TO TAX LEVY 0 0 0 0 0 0 100,000 513,915 744,035 1,545,858 2,032,143 2,307,861 2,461,418 2,613,306 2,615,181 2,696,301
65
66 GROSS LEVY TO TAXPAYERS 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,189,837 4,555,069 4,941,147 5,349,025 5,867,139 6,433,550 6,818,855 7,193,343 7,577,597 7,971,516 8,375,991
67 FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,221 -199,221 -199,221 -199,221 -199,221 -199,221 -199,221 -199,221 -199,221 -199,221 -199,221
68 NET LEVY TO TAXPAYERS 3,002,046 2,949,920 2,954,695 2,789,154 3,446,986 3,990,616 4,355,848 4,741,926 5,149,804 5,667,918 6,234,329 6,619,634 6,994,122 7,378,376 7,772,295 8,176,770
69
70 EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,424,380 17,685,746 18,925,404 20,198,273 21,505,069 22,846,525 24,223,386 25,636,412 27,086,379 28,574,077 30,100,311
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 17,424,380 18,645,718 19,899,776 21,187,260 22,508,892 23,865,405 25,257,549 26,686,088 28,151,800 29,655,479 31,197,934
74
75 TAX RATE ON TAX CAPACITY 27.761%23.798%23.121%20.018%22.442%22.902%23.361%23.829%24.306%25.181%26.123%26.209%26.209%26.209%26.209%26.209%
76 TAX RATE % CHANGE -14.28%-2.84%-13.42%12.11%2.05%2.00%2.00%2.00%3.60%3.74%0.33%0.00%0.00%0.00%0.00%
77
91 Existing $382,800 home Market Value (inflated by line 81)331,100 370,500 370,500 378,300 382,800 396,964 402,918 408,962 415,096 421,323 427,643 434,057 440,568 447,177 453,884 460,692
78 City Taxes (with inflation on value)883 857 833 731 853 906 939 973 1,009 1,061 1,117 1,138 1,155 1,172 1,190 1,207
79 Percentage City tax increase in home ($382,800 inflated from 2017)-2.87%-2.84%-12.27%16.68%6.21%3.65%3.68%3.65%5.15%5.29%1.85%1.50%1.50%1.50%1.50%
80
81 Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%3.7%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%13.4%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%9.7%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%30.21%35.27%33.09%44.23%46.56%45.33%43.19%42.99%37.86%33.14%
Projected
9/13/2018
Exhibit B
CITY OF Lake Elmo
Financial Management Plan Summary DRAFT ONLY
Real City Taxes Paid by Average Homes
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
A. Property Tax Levy
Operating Levy $2,421,588 $2,421,588 $2,190,706 $1,818,847 $2,382,813 $2,973,905 $3,239,137 $3,268,509 $3,582,939 $3,295,849 $3,463,849 $3,676,701 $4,025,358 $4,252,295 $4,869,510 $5,500,376
Existing Debt $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
New Debt and Operating $0 $0 $0 $0 $0 $0 $100,000 $513,915 $744,035 $1,545,858 $2,032,143 $2,307,861 $2,461,418 $2,613,306 $2,615,181 $2,696,301
Total Tax Levy $2,906,402 $2,906,402 $2,855,247 $2,693,469 $3,596,601 $4,189,837 $4,555,069 $4,941,147 $5,349,025 $5,867,139 $6,433,550 $6,818,855 $7,193,343 $7,577,597 $7,971,516 $8,375,991
B. Taxes Paid-City Only
Market value 127,700 142,900 142,900 144,600 150,000 150,000 152,250 154,534 156,852 159,205 161,593 164,017 166,477 168,974 171,509 174,082
Market Value Exclusion 25,747 24,379 24,379 24,226 23,740 23,740 23,538 23,332 23,123 22,912 22,697 22,478 22,257 22,032 21,804 21,573
Taxable Market Value 101,953 118,521 118,521 120,374 126,260 126,260 128,712 131,202 133,729 136,293 138,896 141,539 144,220 146,942 149,705 152,509
Tax capacity 1,020 1,185 1,185 1,204 1,263 1,263 1,287 1,312 1,337 1,363 1,389 1,415 1,442 1,469 1,497 1,525
Property taxes $283.16 $282.01 $273.98 $241.02 $283.44 $289.25 $300.66 $312.64 $324.97 $343.22 $362.85 $370.86 $377.93 $385.01 $392.35 $399.69
Market value 170,300 190,600 190,600 192,900 200,000 200,000 203,000 206,045 209,136 212,273 215,457 218,689 221,969 225,299 228,678 232,108
Market Value Exclusion 21,913 20,086 20,086 19,879 19,240 19,240 18,970 18,696 18,418 18,135 17,849 17,558 17,263 16,963 16,659 16,350
Taxable Market Value 148,387 170,514 170,514 173,021 180,760 180,760 184,030 187,349 190,718 194,138 197,608 201,131 204,706 208,336 212,019 215,758
Tax capacity 1,484 1,705 1,705 1,730 1,808 1,808 1,840 1,873 1,907 1,941 1,976 2,011 2,047 2,083 2,120 2,158
Property taxes $411.97 $405.76 $394.21 $346.31 $405.75 $414.07 $429.84 $446.32 $463.52 $488.76 $516.19 $527.06 $536.50 $545.93 $555.63 $565.59
Market value 325,900 364,700 364,700 369,100 382,800 396,964 402,918 408,962 415,096 421,322 427,642 434,057 440,568 447,177 453,885 460,693
Market Value Exclusion 7,909 4,417 4,417 4,021 2,788 1,513 977 433 - - - - - - - -
Taxable Market Value 317,991 360,283 360,283 365,079 380,012 395,451 401,941 408,529 415,096 421,322 427,642 434,057 440,568 447,177 453,885 460,693
Tax capacity 3,180 3,603 3,603 3,651 3,800 3,955 4,019 4,085 4,151 4,213 4,276 4,341 4,406 4,472 4,539 4,607
Property taxes $882.80 $857.44 $833.05 $730.86 $852.80 $905.77 $938.88 $973.41 $1,008.94 $1,060.88 $1,117.02 $1,137.73 $1,154.77 $1,172.07 $1,189.63 $1,207.45
Market value 425,800 476,500 476,500 482,200 500,000 500,000 507,500 515,113 522,840 530,683 538,643 546,723 554,924 563,248 571,697 580,272
Market Value Exclusion - - - - - - - - - - - - - - - -
Taxable Market Value 425,800 476,500 476,500 482,200 500,000 500,000 507,500 515,113 522,840 530,683 538,643 546,723 554,924 563,248 571,697 580,272
Tax capacity 4,258 4,765 4,765 4,822 5,000 5,000 5,094 5,189 5,286 5,384 5,483 5,584 5,687 5,791 5,896 6,003
Property taxes $1,182.06 $1,133.97 $1,101.72 $965.27 $1,122.10 $1,145.10 $1,190.01 $1,236.49 $1,284.82 $1,355.75 $1,432.32 $1,463.51 $1,490.51 $1,517.76 $1,545.28 $1,573.33
Tax Rate 27.76100%23.79800%23.12100%20.01800%22.44200%22.90200%23.36100%23.82900%24.30600%25.18100%26.12300%26.20900%26.20900%26.20900%26.20900%26.20900%
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2018-104
RESOLUTION APPROVING 2019 PRELIMINARY GENERAL FUND BUDGET, 2019
PRELIMINARY PROPERTY TAX LEVY, AND SETTING PUBLIC HEARING DATE
FOR THE 2019 BUDGET AND 2019 FINAL PROPERTY TAX LEVY FOR TUESDAY
DECEMBER 4, 2018 AT 7:00 P.M.
WHEREAS, The City of Lake Elmo is required by State law to approve a resolution
setting forth an annual property tax levy to the Washington County Auditor; and
WHEREAS, Minnesota Statutes require approval of a preliminary property tax levy and
a preliminary budget on or before September 30th of each year; and
WHEREAS, the City Council has received the preliminary budget document;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Lake
Elmo, that the Preliminary 2019 Budget shall be as follows:
2019
Preliminary
General Fund Revenues:
Property Taxes $3,203,626
Licenses and Permit 1,056,900
Intergovernmental 267,835
Charges for Services 626,600
Fines and Forfeits 49,000
Interest on Investments 40,000
Miscellaneous 233,048
Total General Fund Revenues $5,477,009
General Fund Expenditures:
General Government $1,313,682
Public Safety 1,847,798
Public Works 1,418,935
Culture & Recreation 386,518
Capital Outlay 99,000
Transfers 535,076
Total General Fund Expenditures $5,601,009
BE IT FURTHER RESOLVED that the Public Hearing will be held on Tuesday
December 4, 2018 at 7:00 p.m.; and
BE IT FURTHER RESOLVED that the City Council of the City of Lake Elmo,
Washington County, Minnesota, that the following sums of money be levied in 2018, for
collection in 2019 upon the taxable property in said City of Lake Elmo for the following
purposes:
2019
Preliminary
TAX CAPACITY BASED TAX LEVY Levy
General Fund $2,973,905
Debt Service 1,215,932
TOTAL TAX LEVIES $4,189,837
And
BE IT FURTHER RESOLVED that the Finance Director is hereby authorized and
directed to transmit this information to the County Auditor of Washington County, Minnesota
and the Minnesota Department of Revenue, if applicable, in the format requested as required by
law.
ADOPTED, by the Lake Elmo City Council on the 18th day of September, 2018.
______________________________
Mike Pearson
Mayor
ATTEST:
__________________________________
Julie Johnson
City Clerk