HomeMy WebLinkAbout#16 - 2020 Budget & Tax Levy
STAFF REPORT
DATE: August 27, 2019
TO: Honorable Mayor and City Council
FROM: Sue Iverson – Finance Director
AGENDA ITEM: 2020 Budget Information – General Fund, Utility Funds, EDA and Tax
Levy
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 2020 for Certification to Washington County by September 30, 2019. 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 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?
3) Public Hearing date for the 2020 Budget and Final Property Tax Levy will be set for Tuesday,
December 3, 2020 at 7:00 p.m.
PRELIMINARY LEVY
The Finance Committee reviewed the budget and the Financial Model at its July and August meetings. The
Committee recommends the budget and levy as presented to the City Council. Staff has prepared a budget
that would keep the tax rate at 2% above the 2019 rate. On the next page is an estimate of these numbers.
As you can see from the table on the next page, the Pay 2019 rate was 22.927% with an overall levy of
$4,179,839. To achieve a 2% increase in the tax rate for Pay 2020, using the estimated taxable value of
$20,091,583 the overall levy would increase by $769,984 to $4,949,823.
***PLEASE NOTE THESE ARE ESTIMATES USING NUMBERS FROM THE COUNTY***
Below shows the impact to the average valued home of $416,812. Please note there is an impact to the
annual taxes as a result of the levy increase and due to the estimated increase in market value of 5% and
increased Fiscal Disparities.
***PLEASE NOTE THESE ARE PRELIMINARY ESTIMATES***
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 2019 levy and the
Proposed 2020 levy.
2019A Bond Est. is for the 2018 and 2019 projects.
Actual Proposed %
Item Pay 2019 Pay 2020 Change
(A)(B)(C)
1.Levy before reduction for state aids $4,179,839 $4,949,823 18.4%
2.State Aids - $0 $0 0.0%
3.Certifed Property Tax Levy = $4,179,839 $4,949,823 18.4%
4.Fiscal Disparity Portion of Levy - $199,221 $249,327 25.2%
5.Local Portion of Levy = $3,980,618 $4,700,496 18.1%
6.Local Taxable Value ÷ 17,361,919 20,091,583 15.7%
7.Local Tax Rate = 22.927%23.395%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 ÷ 0 0 0.0%
12.Market Value Referenda Rate = 0.00000%0.00000%0.0%
(D)(E)(F)(G)(H)(I)
Taxable Homestead Taxing
Market Market Taxable District
Value Value Market Tax Net
B/4 Credit Exclusion Value Capacity Tax
Proposed Pay 2020
Pay 2020 MV 76,000@.40%500,000@1.0%(B7 x G) +
X 1.05 - rem up to 413799 @.09%(D - E)rem @ 1.25%(B12 x D)Annual Increase Monthly incr.Annual Increase Monthly incr.Annual IncreasMonthly incr.
Estimated Tax District rate as % of total rate:
150,000 23,700 126,300 1,263 $295.48 $23.80 1.98$ ($24.60)(2.05)$ $48.40 4.03$
416,812 0 416,812 4,168 $975.10 $68.34 5.70$ ($91.37)(7.61)$ $159.71 13.31$
350,000 5,700 344,300 3,443 $805.49 $57.84 4.82$ ($74.10)(6.18)$ $131.94 11.00$
500,000 0 500,000 5,000 $1,169.75 $77.97 6.50$ ($113.63)(9.47)$ $191.60 15.97$
750,000 0 750,000 8,125 $1,900.84 $140.28 11.69$ ($171.07)(14.26)$ $311.35 25.95$
Impact from Market Shifts
Total Change and Fiscal Disparities Impact from Levy Incr
2019 2020
GO 2009B 43,580$ -$
GO 2010A 59,356 57,151
GO 2010B 205,989 206,908
GO 2011A 76,719 74,828
GO 2012A
GO 2012B 65,275 63,669
GO 2013A
GO 2014A 203,885 199,370
GO 2015A 25,113 21,543
GO 2016A 189,419 194,564
GO 2017A 346,598 340,691
GO 2018A Equip Cert 128,996
2019A Bond Est - 299,400
Total Debt Levies 1,215,932$ 1,587,120$
General Fund 2,963,905$ 3,362,703$
Total Levy 4,179,837$ 4,949,823$
OPERATING BUDGETS
Attachment #1 includes the entire General Fund Operating Budget, Utility Operating Budgets and
EDA Budget.
Salary and Benefits
The 2020 preliminary budget is currently being prepared assuming a 2.75% wage adjustment for staff.
Medical benefits are estimated to increase by 10%.
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. More
detailed information is found in the attached budget.
Staff again worked on budgets to more accurately
reflect costs in the proper departments and services as reflected in the attached budget sheets. The
Administration budget remains fairly flat with the exception of an increase in the Assessing
Services from the county. Elections show an increase as there was no election in 2019.
Finance and Communication budgets are
relatively flat. Engineering reflects a
decrease as the Keats Ave Turn Lane was
in the 2019 Budget. The Sheriff’s contract
assumes an 8% increase and an additional
officer for part of the year. The Fire
Department contains the replacement of a
Dryer as two units have failed.
For 2019 Building Inspections budgeted for
a part-time Inspector, but since that position
had not been filled, staff has reevaluated
and changed this for 2020 to reflect a full-
time position. $5,000 has been budgeted
for MnSPECT to assist in Building
Inspections. A new vehicle for Building
Inspections was budgeted in 2019.
Public Works is comprised of Streets (General Fund), Parks (General Fund), Water, Sewer, and
Storm Water. An additional $25,000 has been added to the budget for Street Maintenance Materials
and an additional $73,363 has been added for Salt and Sand as prices have increased.
A transfer has been added for the Lake Elmo Ave Phase 3 capital project.
General Fund Revenues
Property Tax Levy 398,798$
Building/Mechanical Permits (5,525)
State Fire Aid 4,000
MSA Maintenance 6,755
Planning & Zoning Fees 4,350
Investment Earnings 40,000
Cable Franchise Revenue 23,183
Miscellaneous 54,346
525,907$
General Fund Expenditures
Assessing Services 7,250$
2020 Election 8,340
Comprehensive Plan (5,000)
Keats Ave Turn Lane (35,000)
Sheriff Contract 71,487
Fire Dept Dryer Replacement 11,500
Fulltime Bldg Inspector 51,583
MnSPECT 5,000
Inspection Vehicle (24,000)
Road Maint Materials 25,000
Salt and Sand 73,363
Lake Elmo Phase 3 Project 25,000
Transfers to Vehicle Replacement Fund 202,063
Elimination of the transfer for Debt Service (67,859)
Other Miscellaneous changes 53,180
401,907$
As discussed last year, Transfers to the vehicle replacement fund have risen from $75,000 to
$100,000 for a total increase of $25,000 and the remaining funds from the 2% increase in the tax
rate provide an additional transfer of $772,139. These additional funds help reduce the need to
bond for equipment in the future.
Utility Funds
Overall we have been conservative in our estimates for revenue as we have anticipated a slight
slowdown in construction, but will revise these after we complete the Utility Financial Management
Plan.
The Water Fund remains fairly flat with the exception of reduced Legal Fees as the 3M Litigation is
now completed. The remaining items relate to Capital Improvement Projects and Bond/Interest
payments. We are proposing that there be no increase in Water Rate for 2020.
The Sewer Fund operating fund is increased by $25,000 for Bioxide chemicals at the Lisbon Lift
Station, $6,000 additional costs for the SCDA agreement, and $60,528 for Metropolitan Council
Wastewater charges (which is an increase of 35.74%). Capital Improvement Projects for 2020 have
decreased $135,000 and Bond/Interest payments have decreased due to a bond being paid off.
The Storm Water Fund is also relatively flat showing a reduction in engineering expenses of
$10,000 based on history and a reduction of $40,000 for the Storm Water Comp Plan that was
budgeted in 2019.
EDA/Brookfield Building Fund
The EDA Fund shows a reduction in revenues as some of the tenants have moved out. Expenses
remain relatively flat except for principal payments on the bond.
FINANCIAL MANAGEMENT PLAN
Per direction from the Finance Committee, staff has prepared the forecasts keeping the City’s Tax
Rate at a 2% increase. 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 rate increase is a steady increase of 2.0% a year (2020 – 2022) and 11.7% in 2023
and 3.6% in 2024 and 0% a year (2025 – 2030). The new City Hall/Fire Station debt come
on in 2023 and 2024.
2. The plan shows that existing properties 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 and market values to increase by 2% 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.
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%
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%
2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
Budget
GENERAL FUND OPERATING TAX LEVY 3,362,703 3,607,703 3,315,706 3,525,763 3,713,763 4,189,445 4,442,194 4,907,749 5,523,376 6,052,309 6,765,441
ANNUAL INCREASE 13.5%7.3%-8.1%6.3%5.3%12.8%6.0%10.5%12.5%9.6%11.8%
OTHER GENERAL LEVIES 0 0 0 0 0 0 0 0 0 0 0
EXISTING DEBT SERVICE LEVIES 1,287,719 1,145,898 1,151,836 1,061,127 960,277 834,825 837,135 614,096 303,324 179,314 0
TOTAL EXISTING TAX LEVIES 4,650,422 4,753,601 4,467,542 4,586,890 4,674,040 5,024,270 5,279,329 5,521,845 5,826,700 6,231,623 6,765,441
TOTAL NEW DEBT LEVY ADDTIONS TO TAX LEVY 299,401 657,994 1,438,509 2,428,402 3,065,659 3,210,516 3,467,334 3,753,972 3,995,878 4,156,052 4,206,320
GROSS LEVY TO TAXPAYERS 4,949,823 5,411,595 5,906,051 7,015,292 7,739,699 8,234,786 8,746,663 9,275,817 9,822,578 10,387,675 10,971,761
FISCAL DISPARITIES -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327
NET LEVY TO TAXPAYERS 4,700,496 5,162,268 5,656,724 6,765,965 7,490,372 7,985,459 8,497,336 9,026,490 9,573,251 10,138,348 10,722,434
EXISTING TAX BASE 20,091,583 20,493,415 22,056,199 23,673,298 25,346,258 27,076,667 28,866,154 30,716,389 32,629,088 34,606,008 36,648,953
NEW CONSTRUCTION TAX CAP (from lines 86-89)0 1,130,310 1,152,916 1,175,975 1,199,494 1,223,484 1,247,954 1,272,913 1,298,371 1,324,338 1,350,825
TOTAL TAX CAPACITY 20,091,583 21,623,725 23,209,115 24,849,272 26,545,752 28,300,151 30,114,107 31,989,302 33,927,459 35,930,346 37,999,778
TAX RATE ON TAX CAPACITY 23.395%23.873%24.373%27.228%28.217%28.217%28.217%28.217%28.217%28.217%28.217%
TAX RATE % CHANGE 2.0%2.0%2.1%11.7%3.6%0.0%0.0%0.0%0.0%0.0%0.0%
Existing $416,812 home Market Value (inflated by line 81)416,812 425,148 433,651 442,324 451,171 460,194 469,398 478,786 488,362 498,129 508,092
City Taxes (with inflation on value)975 1,015 1,051 1,198 1,267 1,299 1,325 1,351 1,378 1,405 1,439
Percentage City tax increase in home ($396,964 inflated f 7.54%4.08%3.51%14.03%5.76%2.49%2.00%2.00%2.01%1.99%2.41%
Existing Tax Base Inflation 5.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%
Total Tax Base Increase 15.7%7.6%7.3%7.1%6.8%6.6%6.4%6.2%6.1%5.9%5.8%
% from New Growth 10.7%5.6%5.3%5.1%4.8%4.6%4.4%4.2%4.1%3.9%3.8%
New tax capacity assumptions
Residential units completed in beginning of year 250 250 250 250 250 250 250 250 250 250 250
New home average value ($452,124)452,124 461,166 470,390 479,798 489,394 499,181 509,165 519,348 529,735 540,330 551,137
Commercial - New construction (15,000 s.f./year)0 0 0 0 0 0 0 0 0 0 0
New Home Value Construction Inflation 2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%
Percentage of Tax Levy for Debt 33.76%34.94%45.79%51.57%53.75%50.66%50.66%48.39%44.91%42.76%39.23%
Projected
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%
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%
2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
Budget
GENERAL FUND OPERATING TAX LEVY 3,362,703 3,607,703 3,315,706 3,525,763 3,713,763 4,189,445 4,442,194 4,907,749 5,523,376 6,052,309 6,765,441
ANNUAL INCREASE 13.5%7.3%-8.1%6.3%5.3%12.8%6.0%10.5%12.5%9.6%11.8%
OTHER GENERAL LEVIES 0 0 0 0 0 0 0 0 0 0 0
EXISTING DEBT SERVICE LEVIES 1,287,719 1,145,898 1,151,836 1,061,127 960,277 834,825 837,135 614,096 303,324 179,314 0
TOTAL EXISTING TAX LEVIES 4,650,422 4,753,601 4,467,542 4,586,890 4,674,040 5,024,270 5,279,329 5,521,845 5,826,700 6,231,623 6,765,441
TOTAL NEW DEBT LEVY ADDTIONS TO TAX LEVY 299,401 657,994 1,438,509 2,428,402 3,065,659 3,210,516 3,467,334 3,753,972 3,995,878 4,156,052 4,206,320
GROSS LEVY TO TAXPAYERS 4,949,823 5,411,595 5,906,051 7,015,292 7,739,699 8,234,786 8,746,663 9,275,817 9,822,578 10,387,675 10,971,761
FISCAL DISPARITIES -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327
NET LEVY TO TAXPAYERS 4,700,496 5,162,268 5,656,724 6,765,965 7,490,372 7,985,459 8,497,336 9,026,490 9,573,251 10,138,348 10,722,434
EXISTING TAX BASE 20,091,583 20,493,415 22,056,199 23,673,298 25,346,258 27,076,667 28,866,154 30,716,389 32,629,088 34,606,008 36,648,953
NEW CONSTRUCTION TAX CAP (from lines 86-89)0 1,130,310 1,152,916 1,175,975 1,199,494 1,223,484 1,247,954 1,272,913 1,298,371 1,324,338 1,350,825
TOTAL TAX CAPACITY 20,091,583 21,623,725 23,209,115 24,849,272 26,545,752 28,300,151 30,114,107 31,989,302 33,927,459 35,930,346 37,999,778
TAX RATE ON TAX CAPACITY 23.395%23.873%24.373%27.228%28.217%28.217%28.217%28.217%28.217%28.217%28.217%
TAX RATE % CHANGE 2.0%2.0%2.1%11.7%3.6%0.0%0.0%0.0%0.0%0.0%0.0%
Existing $416,812 home Market Value (inflated by line 81)416,812 425,148 433,651 442,324 451,171 460,194 469,398 478,786 488,362 498,129 508,092
City Taxes (with inflation on value)975 1,015 1,051 1,198 1,267 1,299 1,325 1,351 1,378 1,405 1,439
Percentage City tax increase in home ($396,964 inflated f 7.54%4.08%3.51%14.03%5.76%2.49%2.00%2.00%2.01%1.99%2.41%
Existing Tax Base Inflation 5.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%
Total Tax Base Increase 15.7%7.6%7.3%7.1%6.8%6.6%6.4%6.2%6.1%5.9%5.8%
% from New Growth 10.7%5.6%5.3%5.1%4.8%4.6%4.4%4.2%4.1%3.9%3.8%
New tax capacity assumptions
Residential units completed in beginning of year 250 250 250 250 250 250 250 250 250 250 250
New home average value ($452,124)452,124 461,166 470,390 479,798 489,394 499,181 509,165 519,348 529,735 540,330 551,137
Commercial - New construction (15,000 s.f./year)0 0 0 0 0 0 0 0 0 0 0
New Home Value Construction Inflation 2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%
Percentage of Tax Levy for Debt 33.76%34.94%45.79%51.57%53.75%50.66%50.66%48.39%44.91%42.76%39.23%
Projected
City Hall/Fire Station 2023-2024
With the exception of the New City Hall/Fire Station this shows that
existing properties would be pay for the normal operating increases
due to inflation, while new development would be paying for the
increased costs in services and equipment due to development.
(adding market value increase to tax rate increase)
3. 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
next year’s operating budget and 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.
4. The chart below gives an illustration on taxes paid by average home values with the
proposed budget:
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%
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%
2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
Budget
REVENUE
PROPERTY TAX LEVY 3,362,703 3,607,703 3,315,706 3,525,763 3,713,763 4,189,445 4,442,194 4,907,749 5,523,376 6,052,309 6,765,441
Adjust for Fiscal Disparities 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327
Other Taxes (Delinq., Mobile Home, Penalties)30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500 30,500
LICENSE AND PERMIT 1,051,375 1,072,403 1,093,851 1,115,728 1,138,042 1,160,803 1,184,019 1,207,699 1,231,853 500,000 510,000
INTERGOVERNMENTAL (excludes Fiscal Disparities)281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830
CHARGES FOR SERVICES 630,950 643,569 656,440 669,569 682,961 696,620 710,552 724,763 739,258 754,044 769,125
FINES/FOREFEITS 50,000 51,000 52,020 53,060 54,122 55,204 56,308 57,434 58,583 59,755 60,950
INTEREST EARNINGS 80,000 81,600 83,232 84,897 86,595 88,326 90,093 91,895 93,733 95,607 97,520
MISC. (See note 1 below)256,231 261,356 266,583 271,914 277,353 282,900 288,558 294,329 300,215 306,220 312,344
Prior Period Adjustments 0 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUE 5,992,916 6,279,287 6,029,489 6,282,588 6,514,492 7,034,955 7,333,381 7,845,527 8,508,676 8,329,591 9,077,036
EXPENDITURES
GENERAL GOVERNMENT 1,201,751 1,249,821 1,299,814 1,351,806 1,405,879 1,462,114 1,520,598 1,581,422 1,644,679 1,710,466 1,778,885
PUBLIC SAFETY 2,005,315 2,085,528 2,168,949 2,255,707 2,345,935 2,439,772 2,537,363 2,638,858 2,744,412 2,854,189 2,968,356
PUBLIC WORKS 1,506,912 1,567,188 1,629,876 1,695,071 1,762,874 1,833,389 1,906,724 1,982,993 2,062,313 2,144,806 2,230,598
CULTURE AND RECREATION 381,799 397,071 412,954 429,472 446,651 464,517 483,098 502,421 522,518 543,419 565,156
MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
PUBLIC SAFETY 0 0 60,000 0 0 0 0 0 0 0
PUBLIC WORKS 25,000 0 60,000 0 0 0 0 0 0 0 0
OPERATING TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
CAPITAL EQUIPMENT 100,000 125,000 150,000 175,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Additional Transfer to Capital Equipment 772,139 669,679 187,300 224,500 435,290 810,030 331,000 741,500
NEW ADDITIONS TO OPERATING LEVY
NEW PERSONNEL 0 66,476 64,455 67,033 146,063 147,225 153,114 159,239 165,608 172,233
NEW OPERATING COSTS 85,000 91,420 95,077 123,880 132,233 137,522 168,023 174,744 181,734 214,003
ADDITIONAL SHERIFF DEPUTY 100,000 150,000 156,000 162,240 169,568 176,350 183,404 190,740 198,370 206,305
TOTAL EXPENDITURES 5,992,916 6,279,287 6,029,488 6,282,588 6,514,491 7,034,955 7,333,381 7,845,527 8,508,676 8,329,592 9,077,036
REVENUE OVER (UNDER) EXPENSES - 0 0 0 0 (0) (0) 0 0 (0) 0
BEGINNING FUND BALANCE 4,651,646 4,651,646 4,651,646 4,651,647 4,651,647 4,651,647 4,651,647 4,651,646 4,651,647 4,651,647 4,651,646
ENDING FUND BALANCE 4,651,646 4,651,646 4,651,647 4,651,647 4,651,647 4,651,647 4,651,646 4,651,647 4,651,647 4,651,646 4,651,647
Projected
Real City Taxes Paid by Average Homes
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
Taxes Paid-City Only
Market value 142,900 150,000 153,000 156,060 159,181 162,365 165,612 168,924 172,302 175,748 179,263 182,848
Market Value Exclusion 24,379 23,740 23,470 23,195 22,914 22,627 22,335 22,037 21,733 21,423 21,106 20,784
Taxable Market Value 118,521 126,260 129,530 132,865 136,267 139,738 143,277 146,887 150,569 154,325 158,157 162,064
Tax capacity 1,185 1,263 1,295 1,329 1,363 1,397 1,433 1,469 1,506 1,543 1,582 1,621
Property taxes $271.68 $295.48 $309.16 $321.91 $369.15 $392.28 $404.35 $414.51 $424.95 $435.39 $446.39 $457.40
Market value 190,500 200,000 204,000 208,080 212,242 216,487 220,817 225,233 229,738 234,333 239,020 243,800
Market Value Exclusion 20,095 19,240 18,880 18,513 18,138 17,756 17,366 16,969 16,564 16,150 15,728 15,298
Taxable Market Value 170,405 180,760 185,120 189,567 194,104 198,731 203,451 208,264 213,174 218,183 223,292 228,502
Tax capacity 1,704 1,808 1,851 1,896 1,941 1,987 2,035 2,083 2,132 2,182 2,233 2,285
Property taxes $390.68 $422.98 $441.89 $459.25 $525.70 $557.95 $574.22 $587.76 $601.59 $615.69 $630.09 $644.76
Market value 397,000 416,812 425,148 433,651 442,324 451,170 460,193 469,397 478,785 488,361 498,128 508,091
Market Value Exclusion 1,510 - - - - - - - - - - -
Taxable Market Value 395,490 416,812 425,148 433,651 442,324 451,170 460,193 469,397 478,785 488,361 498,128 508,091
Tax capacity 3,955 4,168 4,251 4,337 4,423 4,512 4,602 4,694 4,788 4,884 4,981 5,101
Property taxes $906.76 $975.10 $1,014.84 $1,050.51 $1,197.93 $1,266.97 $1,298.55 $1,324.51 $1,351.03 $1,378.12 $1,405.49 $1,439.35
Market value 476,200 500,000 510,000 520,200 530,604 541,216 552,040 563,081 574,343 585,830 597,547 609,498
Market Value Exclusion - - - - - - - - - - - -
Taxable Market Value 476,200 500,000 510,000 520,200 530,604 541,216 552,040 563,081 574,343 585,830 597,547 609,498
Tax capacity 4,762 5,000 5,125 5,253 5,383 5,515 5,651 5,789 5,929 6,073 6,219 6,369
Property taxes $1,091.78 $1,169.75 $1,223.49 $1,272.38 $1,457.93 $1,548.61 $1,594.54 $1,633.48 $1,672.99 $1,713.62 $1,754.82 $1,797.14
Tax Rate 22.92700%23.39500%23.87300%24.22200%27.08400%28.08000%28.21700%28.21700%28.21700%28.21700%28.21700%28.21700%
Additional reserves would be accumulating to assist with
future equipment expenses, thus eliminating the need to
borrow or bond. This will grow our fund balances to
maintain reserve levels to achieve favorable bond ratings.
This will also show greater transparency as it will show what
the reserves will be used for. Rating agencies like to see
what reserves are used for and that they are not being
used to balance the operating budget.
5. Since the City is in an expansion phase, traditional budgeting using inflation factors does
not always capture what is really happening and the future effect of decisions made in one
year over time. As you can see from the illustration below, using a budget process of only
looking at the current year without looking to the future did not capture the increased
revenues from the growth in the market value in the City. It lowered the taxes of existing
homes and did not build reserves to pay for future costs. This results in fluctuations in the
tax rate and taxes over time.
Revenue Inflation Rate 2.00%2.00%
Expenses Inflation Rate 4.00%4.00%
**
2014 2015 2016 2017 2018 2019
Actual Actual Actual Actual Budget Budget
GENERAL FUND OPERATING TAX LEVY 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 2,973,905
ANNUAL INCREASE 0.0%-9.5%-17.0%31.0%24.8%
TOTAL OTHER GENERAL LEVIES 256,957 231,261 256,957 256,957 0 0
EXISTING DEBT SERVICE LEVIES 484,814 484,814 664,541 874,622 1,213,788 1,215,932
TOTAL EXISTING TAX LEVIES 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,189,837
TOTAL NEW ADDITIONS TO TAX LEVY 0 0 0 0 0 0
GROSS LEVY TO TAXPAYERS 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,189,837
FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,221
NET LEVY TO TAXPAYERS 3,002,046 2,949,920 2,954,695 2,789,154 3,446,986 3,990,616
EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,424,380
NEW CONSTRUCTION TAX CAP (from lines 86-89)0
TOTAL TAX CAPACITY 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,424,380
TAX RATE ON TAX CAPACITY 27.761%23.798%23.121%20.018%22.442%22.902%
TAX RATE % CHANGE -14.28%-2.84%-13.42%12.11%2.05%
Existing $382,800 home Market Value (inflated by line 81)325,900 364,700 364,700 369,100 382,800 396,964
City Taxes (with inflation on value)883 857 833 731 853 906
Percentage City tax increase in home ($382,800 inflated from 2017)-2.87%-2.84%-12.27%16.68%6.21%
Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%3.7%
Total Tax Base Increase 0.8%14.6%3.1%9.0%10.2%13.4%
% from New Growth 1.4%2.7%3.1%6.9%9.0%9.7%
New tax capacity assumptions
Residential units completed in beginning of year 0 250
New home average value ($383,989 in 2018 inflated)0 383,989
Commercial - New construction (15,000 s.f./year)0
New Home Value Construction Inflation 0.0%1.5%
Percentage of Tax Levy for Debt 16.15%16.43%22.49%31.36%35.21%30.47%
As shown below, if the City would have had this tool in 2015 and had looked at keeping the
tax rate flat, it would have resulted in a $190 tax increase on the median valued home
between 2014-2019, $117 of this coming from the market value increase in 2015 of 11.9%
(all increases would have been a result of market value increases and the loss of the market
value exclusion as the value rose). None of the increase would have been from a City
tax increase. A total of $3,827,252 in additional reserves could have been collected to
reduce the amount of debt or borrowing.
Using a previous example, the
2018A G.O. Equipment
Certificates were $940,000 with
a debt levy shown on the left.
Based on this schedule, if we
were to use $125,000 and add it
to this year’s debt levy, it would
increase the tax rate to 5.4%, or
increase it by 3.20%. This
illustrates the effect of debt issuance on the tax rate.
Using a Financial Management Model to look at future
forecasting, this can help show that developing a policy
on a steady or moderate increases in the tax rate can help
build reserves and reduce the amount of borrowing in the
future.
Revenue Inflation Rate 2.00%2.00%
Expenses Inflation Rate 4.00%4.00%
**
2014 2015 2016 2017 2018 2019
Actual Actual Actual Actual Budget Budget
GENERAL FUND OPERATING TAX LEVY 2,421,588 2,912,838 2,783,706 2,897,847 3,199,813 3,820,905
ANNUAL INCREASE 20.3%-4.4%4.1%10.4%19.4%
TOTAL OTHER GENERAL LEVIES 256,957 231,261 256,957 256,957 0 0
EXISTING DEBT SERVICE LEVIES 484,814 484,814 664,541 874,622 1,213,788 1,215,932
TOTAL EXISTING TAX LEVIES 3,163,359 3,628,913 3,705,204 4,029,426 4,413,601 5,036,837
TOTAL NEW ADDITIONS TO TAX LEVY 0 0 0 0 0 0
GROSS LEVY TO TAXPAYERS 3,163,359 3,628,913 3,705,204 4,029,426 4,413,601 5,036,837
FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,221
NET LEVY TO TAXPAYERS 3,002,046 3,441,170 3,547,695 3,868,154 4,263,986 4,837,616
EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,424,380
NEW CONSTRUCTION TAX CAP (from lines 86-89)0
TOTAL TAX CAPACITY 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,424,380
TAX RATE ON TAX CAPACITY 27.761%27.761%27.761%27.761%27.762%27.763%
TAX RATE % CHANGE 0.00%0.00%0.00%0.00%0.00%
Existing $382,800 home Market Value (inflated by line 81)325,900 364,700 364,700 369,100 382,800 396,964
City Taxes (with inflation on value)883 1,000 1,000 1,014 1,055 1,098
Percentage City tax increase in home ($382,800 inflated from 2017)13.30%0.00%1.33%4.08%4.08%
Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%3.7%
Total Tax Base Increase 0.8%14.6%3.1%9.0%10.2%13.4%
% from New Growth 1.4%2.7%3.1%6.9%9.0%9.7%
New tax capacity assumptions
Residential units completed in beginning of year 0 250
New home average value ($383,989 in 2018 inflated)0 383,989
Commercial - New construction (15,000 s.f./year)0
New Home Value Construction Inflation 0.0%1.5%
Percentage of Tax Levy for Debt 16.15%14.09%18.73%22.61%28.47%25.13%
Year Tax Levy
2019 -
2020 128,996
2021 123,848
2022 126,404
2023 123,569
2024 125,984
2025 128,258
2026 125,139
2027 127,271
2028 124,010
Tax Levy Schedule
2018A GO Equip Cert
Revenue Inflation Rate 2.00%
Expenses Inflation Rate 4.00%
2018 2019
Actual Budget
GENERAL FUND OPERATING TAX LEVY 2,382,813 2,963,905
ANNUAL INCREASE 31.0%24.4%
OTHER GENERAL LEVIES 0 0
EXISTING DEBT SERVICE LEVIES 1,213,788 1,215,932
TOTAL EXISTING TAX LEVIES 3,596,601 4,179,837
TOTAL NEW DEBT LEVY ADDTIONS TO TAX LEVY 125,000
GROSS LEVY TO TAXPAYERS 3,596,601 4,304,837
FISCAL DISPARITIES -149,615 -199,221
NET LEVY TO TAXPAYERS 3,446,986 4,105,616
EXISTING TAX BASE 15,359,350 17,361,919
NEW CONSTRUCTION TAX CAP (from lines 86-89)
TOTAL TAX CAPACITY 15,359,350 17,361,919
TAX RATE ON TAX CAPACITY 22.442%23.647%
TAX RATE % CHANGE 12.1%5.4%
Existing $416,812 home Market Value (inflated by line 81)382,800 396,964
City Taxes (with inflation on value)853 907
Percentage City tax increase in home ($396,964 inflated f 13.57%6.33%
Existing Tax Base Inflation 1.2%3.7%
Total Tax Base Increase 10.2%24.6%
% from New Growth 9.0%20.9%
New tax capacity assumptions
Residential units completed in beginning of year 0
New home average value ($452,124)0
Commercial - New construction (15,000 s.f./year)
New Home Value Construction Inflation 0.0%
Percentage of Tax Levy for Debt 35.21%29.62%
Effect of additional debt levy
6. The City continues to compare favorably to other cities
and taxing jurisdictions in Washington County when
looking at 2019 tax rates.
7. 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 2019-068 Approving the 2020 Preliminary General Fund Budget, 2020
Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2020 Budget and 2020
Property Tax Levy for Tuesday, December 3, 2019 at 7:00 p.m.
2) Amend and then adopt Resolution 2019-068 Approving the 2020 Preliminary General Fund
Budget, 2020 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2020 Budget
and 2020 Property Tax Levy for Tuesday, December 3, 2019 at 7:00 p.m.
3) Do not adopt Resolution 2019-068.
RECOMMENDATION:
“Motion to approve Resolution 2019-068, approving the 2020 Preliminary General Fund
Budget, 2020 Preliminary Property Tax Levy, and setting a Public Hearing date for the 2020
Budget and Property Tax Levy for Tuesday, December 3, 2019 at 7:00 p.m.”
ATTACHMENTS:
1) 2020 Proposed Master Budget Worksheet – All Budgets
2) Draft Long-Range Financial Management Plans
3) Resolution No. 2019-068 Approving the 2020 Preliminary General Fund Budget, 2020 Preliminary
Property Tax Levy, and Setting Public Hearing Date for 2020 Budget and 2020 Property Tax Levy
for Tuesday, December 3, 2019 at 7:00 p.m.
Washington County Tax Rates
Rank Taxing Authority 2019
1 Hastings 59.612
2 Newport 57.383
3 Marine 56.705
4 Stillwater 54.288
5 Oak Park Heights 50.031
6 Landfall 50.012
7 Willernie 48.251
8 St. Paul Park 43.475
9 LakeSt. Croix Beach 41.130
10 Forest Lake 39.580
11 Oakdale 39.227
12 Cottage Grove 38.959
13 Mahtomedi 38.892
14 Hugo 36.274
15 Bayport 33.954
16 Woodbury 33.177
17 Afton 32.983
18 Scandia 32.396
19 Lakeland 31.800
20 St. Mary's Point 23.725
21 Lakeland Shores 23.022
22 Birchwood 23.012
23 Lake Elmo 22.927
24 Stillwater Township 21.433
25 Grey Cloud Island 20.238
26 White Bear Lake 20.190
27 Baytown Township 14.716
28 Grant 13.916
29 Denmark Township 13.600
30 May Township 10.947
31 Dellwood 10.361
32 Pine Springs 9.285
33 West Lakeland Township 8.701
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
General Fund
1
Adopted 2019 to Dollar Change
2019 2020 Proposed 2020 2019 Adopt to
Account Number Description Adopted Proposed Percent Change 2020 Proposed Comments
General Fund Revenues:
Total Taxes 3,193,626$ 3,642,530$ 14.06%448,904$ Property tax $158,000, Fiscal Disparities $0
Total Licenses and Permits 1,056,900$ 1,051,375$ -0.52%(5,525)$ Assumes a slight reduction in building
Total Intergovernmental 267,835$ 281,830$ 5.23%13,995$ Incr. in Fire Aid and MSA Maintenance from State
Total Charges for Services 626,600$ 630,950$ 0.69%4,350$ Planning and Zoning Fees
Total Fines and Forfeits 49,000$ 50,000$ 2.04%1,000$
Total Investment Earnings 40,000$ 80,000$ 100.00%40,000$ conservative increase based on current market
Total Miscellaneous 233,048$ 256,231$ 9.95%23,183$ Incr. in Cable Franchise Rev.
Total General Fund Revenues:5,467,009$ 5,992,916$ 9.62%525,907$
General Fund Expenditures:
1110 Mayor & Council
Total Personnel 27,893$ 27,786$ -0.38%(107)$
Total Materials and Supplies 3,526$ 1,636$ -53.60%(1,890)$ no new laptops for new members in 2020
Total Charges and Services 20,800$ 23,140$ 11.25%2,340$ Incr. in dues and subscriptions
1110 Total Mayor & Council 52,219$ 52,562$ 0.66%343$
1320 Administration
Total Personnel 298,725$ 293,652$ -1.70%(5,073)$ Allocation Change for Deputy Clerk and City Clerk
Total Materials and Supplies 4,350$ 4,350$ 0.00%-$
Total Charges and Services 241,351$ 252,094$ 4.45%10,743$ Assessing Services Incr. $7,250,
Total Miscellaneous 1,791$ 1,500$ -16.23%(291)$
1320 Total Administration 546,217$ 551,597$ 0.98%5,380$
1410 Elections
Total Personnel -$ 7,250$ #DIV/0!7,250$ No Election in 2019
Total Charges and Services 1,660$ 2,050$ 23.49%390$
Total Capital Outlay -$ -$ #DIV/0!-$
Total Miscellaneous -$ 700$ #DIV/0!700$ No Election in 2019
1410 Total Elections 1,660$ 10,000$ 502.41%8,340$
1450 Communications
Total Personnel 43,191$ 44,136$ 2.19%945$
Total Charges and Services 11,785$ 10,635$ -9.76%(1,150)$
1450 Total Communications 54,976$ 54,771$ -0.37%(205)$
1520 Finance
Total Personnel 135,771$ 138,544$ 2.04%2,773$
Total Materials and Supplies 1,175$ 1,800$ 53.19%625$
Total Charges and Services 24,802$ 23,855$ -3.82%(947)$
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
General Fund
2
Adopted 2019 to Dollar Change
2019 2020 Proposed 2020 2019 Adopt to
Account Number Description Adopted Proposed Percent Change 2020 Proposed Comments
Total Miscellaneous 5,000$ 4,750$ -4.99%(250)$
1520 Total Finance 166,748$ 168,950$ 1.32%2,202$
1910 Planning & Zoning
Total Personnel 211,365$ 225,257$ 6.57%13,892$
Incr due to New Planning Dir Salary over prev Dir & salary allocation
change for Perimt Technician and Deputy Clerk
Total Materials and Supplies 500$ 200$ -60.00%(300)$
Total Charges and Services 39,215$ 32,226$ -17.82%(6,989)$ Comprehensive Plan ($5,000)
Total Miscellaneous 200$ 200$ 0.00%-$
1910 Total Planning & Zoning 251,280$ 257,883$ 2.63%6,603$
1930 Engineering Services
Total Charges and Services 74,000$ 40,000$ -45.95%(34,000)$ Capital Outlay for Keats Ave Turn Lane in 2019
1930 Total Engineering Services 74,000$ 40,000$ -45.95%(34,000)$
1940 City Hall
Total Materials and Supplies 800$ 800$ 0.00%-$
Total Charges and Services 64,839$ 63,389$ -2.24%(1,450)$
Total Miscellaneous 1,800$ 1,800$ 0.00%-$
1940 Total City Hall 67,439$ 65,989$ -2.15%(1,450)$
2100 Police
Total Charges and Services 702,768$ 775,055$ 10.29%72,287$ Additional officer for part of the year 2020
2100 Total Police 702,768$ 775,055$ 10.29%72,287$
2150 Prosecution
Total Charges and Services 45,792$ 49,000$ 7.01%3,208$
2150 Total Prosecution 45,792$ 49,000$ 7.01%3,208$
2220 Fire
Total Personnel 432,285$ 451,573$ 4.46%19,288$
Total Materials and Supplies 37,925$ 44,875$ 18.33%6,950$ Replace Dryer as 2 units have failed $11,500
Total Charges and Services 169,222$ 162,035$ -4.25%(7,186)$
Total Capital Outlay 9,438$ 47,236$ 400.48%37,798$ Transfer to Vehicle Replacement Fund
Total Miscellaneous 2,000$ 2,000$ 0.00%-$
2220 Total Fire 650,870$ 707,719$ 8.73%56,849$
2250 Fire Relief
Total Charges and Services 60,000$ 64,000$ 6.67%4,000$ Pass Thru based on revenue received from State
2250 Total Fire Relief 60,000$ 64,000$ 6.67%4,000$
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
General Fund
3
Adopted 2019 to Dollar Change
2019 2020 Proposed 2020 2019 Adopt to
Account Number Description Adopted Proposed Percent Change 2020 Proposed Comments
2400 Building Inspection
Total Personnel 343,962$ 397,366$ 15.53%53,404$ Addition of 1 full-time Insp to replace part-time position
Total Materials and Supplies 5,700$ 5,700$ 0.00%-$
Total Charges and Services 30,245$ 38,361$ 26.83%8,116$ MnSPECT Services $5,000
Total Capital Outlay 24,000$ -$ -100.00%(24,000)$ Inspection Vehicle in 2019
Total Miscellaneous 1,000$ 1,000$ 0.00%-$
2400 Total Building Inspection 404,907$ 442,427$ 9.27%37,520$
2500 Emergency Communications
Total Charges and Services 1,780$ 3,350$ 88.20%1,570$
2500 Total Emergency Communications 1,780$ 3,350$ 88.20%1,570$
2700 Animal Control
Total Charges and Services 9,000$ 11,000$ 22.22%2,000$
2700 Total Animal Control 9,000$ 11,000$ 22.22%2,000$
3100 Streets
Total Personnel 452,242$ 485,350$ 7.32%33,108$
Total Materials and Supplies 166,600$ 251,113$ 50.73%84,513$ $25,000 Road patching materials, $90,404 Salt and Sand
Total Charges and Services 788,292$ 769,449$ -2.39%(18,843)$ Lake Elmo Ave Phase 3 in 2019
Total Capital Outlay 50,745$ 49,059$ -3.32%(1,686)$ Transfer to Vehicle Replacement Fund
Total Miscellaneous 1,000$ 1,000$ 0.00%-$
3100 Total Streets 1,458,879$ 1,555,971$ 6.66%97,092$
5200 Parks & Recreation
Total Personnel 223,775$ 224,060$ 0.13%285$
Total Materials and Supplies 18,300$ 15,200$ -16.94%(3,100)$
Total Charges and Services 142,860$ 141,539$ -0.92%(1,321)$
Total Capital Outlay 14,817$ 3,705$ -74.99%(11,112)$
Transfer to Vehicle Replacement Fund, decr. In capital outlay from
2019
Total Miscellaneous 1,000$ 1,000$ 0.00%-$
5200 Total Parks & Recreation 400,752$ 385,504$ -3.80%(15,248)$
9000 Transfers
Total Transfers 637,935$ 797,139$ 24.96%159,204$
$25,000 transfer to Lake Elmo Phase 3 Project, $772,139 additional
available transfer to Vehicle Replacement Fund
9000 Total Transfers 637,935$ 797,139$ 24.96%159,204$
9000 Contingency Reserve
Contingency
Total Contingency Reserve 3,788$ - -100.00%(3,788)$
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
General Fund
4
Adopted 2019 to Dollar Change
2019 2020 Proposed 2020 2019 Adopt to
Account Number Description Adopted Proposed Percent Change 2020 Proposed Comments
Total Contingency 3,788$ -$ -100.00%(3,788)$
9000 Total Contingency Reserve 3,788$ -$ -100.00%(3,788)$
Total General Fund Expenditures:5,591,009$ 5,992,916$ 7.19%401,907$
Total Gen Fund Revs. Over/(Under) Expenditures:(124,000)$ (0)$ -100.00%
Totals by Category
Personnel 2,169,209$ 2,294,974$ 5.80%125,765$ COLA incr 2.75%, 1 new Inspector, Insurance incr.
Materials and Supplies 238,876$ 325,674$ 36.34%86,798
$11,500 Dryer FD, $25,000 Road maint, $90,404 Salt and
Sand
Charges and Services 2,428,410$ 2,461,179$ 1.35%32,769 Assessing Services $7,250, MnSPECT $5,000
Capital Outlay 99,000$ 100,000$ 1.01%1,000
Miscellaneous 13,791$ 13,951$ 1.16%160
Transfers 637,935$ 797,139$ 24.96%159,204
Contingency Reserve 3,788$ -$ -100.00%(3,788)
TOTALS:5,591,009$ 5,992,916$ 7.19%401,907$
Total by Function
General Government 1,218,326$ 1,201,751$ -1.36%(16,575)$
Public Safety 1,841,679$ 2,005,316$ 8.89%163,636$
Public Works 1,408,134$ 1,506,912$ 7.01%98,778$
Culture & Recreation 385,935$ 381,799$ -1.07%(4,136)$
Capital Outlay 99,000$ 100,000$ 1.01%1,000$
Transfers 637,935$ 797,139$ 24.96%159,204$
Total 5,591,009$ 5,992,916$ 7.19%401,907$
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
Utility Funds
5
Adopted 2019 to Dollar Change
2019 2020 Proposed 2020 2019 Adopt to
Account Number Description Adopted Proposed Percent Change 2020 Proposed Comments
Water Revenues
Special Assessments 108,550$ 21,776$ -79.94%(86,774)$
Interest on Investments 20,000$ 60,000$ 200.00%40,000$
Water Sales 937,421$ 1,149,997$ 22.68%212,576$ Faster build out than anticipated in Northland Study
Bulk Water -$ -$ #DIV/0!-$
Water Access Revenue 960,000$ 800,000$ -16.67%(160,000)$ Reflects estimated slow down in construction
Water Connections - Municipal 320,000$ 320,000$ 0.00%-$
Meter Sales 90,000$ 95,000$ 5.56%5,000$
Total Water Revenues:2,435,971$ 2,446,773$ 0.44%10,802$
Water fund Expenses:
9400 Water
Total Personnel 244,033$ 271,203$ 11.13%27,170$
Total Materials and Supplies 192,650$ 192,450$ -0.10%(200)$
Total Charges and Services 368,678$ 255,380$ -30.73%(113,298)$ Decrease in Legal Services as 3M Litigation is over
Total Capital Outlay 358,000$ 545,000$ 52.23%187,000$
$35,000 Utility Van, CIP improvements, watermain oversizing
$38,000, meter change outs $50,000
Total Misc and Non-operating 1,127,041$ 1,180,370$ 4.73%53,329$ Bond Payments and Fiscal Agents Fees per Northland Schedule
9400 Total Water Fund Expenses 2,290,402$ 2,444,403$ 6.72%154,001$
Total Water Fund Revs. Over/(Under) Expenses:145,569$ 2,370$ -98.37%
Sewer Revenues
Special Assessments 141,799$ 137,250$ -3.21%(4,549)$ Per Northland schedule
Interest on Investments 20,000$ 40,000$ 100.00%20,000$
Sewer Sales 339,840$ 300,000$ -11.72%(39,840)$ Per Northland schedule
SAC Early Pay Discount/revenue -$ 7,500$ #DIV/0!7,500$
Sewer Lat Benefit Fee 31,050$ -$ -100.00%(31,050)$
Sewer Connection Fee Rev (SAC)901,500$ 900,000$ -0.17%(1,500)$ Per Northland schedule
Sewer Connection Fees Municipal 339,500$ 320,000$ -5.74%(19,500)$ Per Northland schedule
Total Sewer Revenues:1,773,689$ 1,704,750$ -3.89%(68,939)$
Sewer Fund Expenses:
9450 Sewer
Total Personnel 119,932$ 146,460$ 22.12%26,528$
Total Materials and Supplies 15,600$ 38,180$ 144.74%22,580$ $25,000 Bioxide chemicals as Lisbon Lift Station
Total Charges and Services 276,178$ 356,704$ 29.16%80,526$
New SCDA agreement $6,000, $60,528 Met Council Wastewater
charge increase (35.74%) $6,000 Utility incr.
Total Capital Outlay 345,000$ 210,000$ -39.13%(135,000)$
$35,000 Utility Van, $35,000 Sewer Oversizing, $140,000 CIP
projects
CITY OF LAKE ELMO
2019 PROPOSED BUDGET
SUMMARY
Utility Funds
6
Adopted 2019 to Dollar Change
2019 2020 Proposed 2020 2019 Adopt to
Account Number Description Adopted Proposed Percent Change 2020 Proposed Comments
Total Misc and Non-operating 714,754$ 655,516$ -8.29%(59,238)$
Bond Payments, Issuance costs, and Fiscal Agents Fees per
Northland Schedule
9450 Total Sewer Fund Expenses 1,471,464$ 1,406,860$ -4.39%(64,604)$
Total Sewer Fund Revs. Over/(Under) Expenses:302,225$ 297,890$ -1.43%
Storm Water Revenues
Interest on Investments 7,000$ 25,000$ 257.14%18,000$
Surface Water Utility Sales 337,303$ 361,793$ 7.26%24,490$ Per Northland schedule
SW Review Fee Revenue 29,051$ 30,000$ 3.27%949$
Total Storm Water Revenues:373,354$ 416,793$ 11.63%43,439$
Storm Water Fund Expenses:
9500 Storm Water
Total Personnel 76,635$ 89,346$ 16.59%12,711$
Total Materials and Supplies 8,500$ 7,535$ -11.35%(965)$
Total Charges and Services 118,360$ 107,076$ -9.53%(11,283)$ Engr reduction of $10,000 based on history
Total Capital Outlay 40,000$ -$ -100.00%(40,000)$ Storm Water Comp Plan in 2019
Total Misc and Non-operating 232,400$ 264,650$ 13.88%32,250$ Bond Payments, and Fiscal Agents Fees per Northland Schedule
9500 Total Storm Water Fund Expenses 475,895$ 468,607$ -1.53%(7,288)$
Total Storm Water Fund Revs. Over/(Under) Expenses:(102,541)$ (51,814)$ -49.47%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
7
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
General Fund Revenues:
(0.00) Surplus/(Deficit) in Rev over Expenditures
Taxes
101-410-1320-31010 Current Ad Valorem Taxes 1,643,358$ 2,216,047$ 2,963,905$ 2,963,905$ 3,362,703$ 13.46%
101-410-1320-31020 Delinquent Ad Valorem Taxes 18,313 15,785 15,000 15,000 15,000 0.00%
101-410-1320-31030 Mobile Home Tax 17,547 16,079 15,000 15,000 15,000 0.00%
101-410-1320-31030 Delinquent Mobile Home Tax #DIV/0!
101-410-1320-31040 Fiscal Disparities 159,325 148,090 199,221 199,221 249,327 25.15%
101-410-1320-31045 Delinquent Fiscal Disparities #DIV/0!
101-410-1320-31050 Tax Abatement #DIV/0!
101-410-1320-31910 Penalty & Interest on Taxes 2,400 719 500 500 500 0.00%
101-410-1320-31920 Forfeited Tax Sale Apportionment 269 - - - - - #DIV/0!
Total Taxes 1,841,212$ 2,396,720$ 3,193,626$ -$ 3,193,626$ 3,642,530$ 14.06%
Licenses and Permits
101-410-1320-32110 Liquor License 8,300 17,000 8,300 2,050 8,300 8,300 0.00%
101-410-1320-32180 Wastehauler License 1,000 625 -37.50%
101-410-1320-32181 General Contractor License 50 - 250 150 150 #DIV/0!
101-410-1320-32183 Heating Contractor License 900 - #DIV/0!
101-410-1320-32184 Blacktopping Contractor License 300 #DIV/0!
101-420-2400-32210 Building Permits 1,146,350 1,044,126 800,000 355,758 800,000 800,000 0.00%
101-430-3100-32211 Driveway Permits 19,390 17,570 15,000 6,235 10,000 10,000 -33.33%
101-420-2400-32212 Fireplace Permits 5,580 16,000 7,260 16,000 16,000 0.00%
101-420-2400-32220 Heating Permits 135,814 79,657 60,000 27,083 60,000 60,000 0.00%
101-420-2400-32230 Plumbing Permits 107,948 82,254 60,000 36,928 60,000 60,000 0.00%
101-420-2400-32232 Pool Permits 150 1,000 300 1,000 1,000 0.00%
101-420-2400-32213 Siding Permits 12,500 896 12,500 12,500 0.00%
101-420-2400-32214 Roof Permits 50,000 3,818 50,000 50,000 0.00%
101-410-1320-32240 Animal License 1,875 1,325 - #DIV/0!Discontinued in 2019
101-430-3100-32250 Utility Permits 43,393 61,620 27,000 13,474 27,000 27,000 0.00%
101-420-2220-32260 Burning Permit 1,575 2,050 2,000 975 2,000 1,700 -15.00%
101-410-1320-32270 Massage Therapy Licenses 100 300 100 50 100 100 0.00%
101-420-2400-32275 Fire Suppression Permits 700 2,500 1,320 2,500 2,500 0.00%
101-420-2400-32278 Fire Permit Plan Check Fee 12,273 1,151 1,500 140 1,500 1,500 0.00%Fire Alarm Systems
101-410-1320-32282 Miscellaneous Permits 25 100 100 #DIV/0!
101-420-2400-32282 Miscellaneous Permits - 3,790 - - - - #DIV/0!
Total Licenses and Permits 1,477,918$ 1,317,647$ 1,056,900$ 456,637$ 1,051,150$ 1,051,375$ -0.52%
Intergovernmental
101-410-1320-33418 MSA - Maintenance 122,883 144,502 151,727 76,982 153,963 158,582 4.52%From City Engrineer used 3% over 2019 amount
101-410-1320-33402 Market Value Credit-Ag 3,968 #DIV/0!
101-410-1320-33403 Ag Reserve Credit 151 #DIV/0!
101-420-2220-33420 State Fire Aid 61,147 64,533 60,000 60,000 64,000 6.67%Sept - Nov receipt for Relief Association
101-410-1320-33422 PERA Aid 2,749 2,749 2,749 2,749 - -100.00%Ends in 2019
101-410-1930-33426 Miscellaneous State Grants #DIV/0!
101-430-3100-33630 Miscellaneous State Grants 4,327 5,000 #DIV/0!S Washing Cty Watershed grant agreement
101-420-2220-33426 Miscellaneous State Grants 7,128 #DIV/0!
101-450-5200-33426 Miscellaneous State Grants 19,406 5,664 4,820 4,820 0.00%DNR/Sunfish Lake Trail Grooming
101-410-1320-33623 Payment in Lieu of Taxes 31,500 32,773 32,773 33,428 2.00%ISD 916 Service Fee Due in Dec. - 2% incr./yr. End in 2026
101-420-2220-33525 Other County Grants and Aids 4,190
101-410-1320-33521 Recycling Grant - - 15,766 - 16,000 16,000 1.48%
Total Intergovernmental 206,185$ 264,384$ 267,835$ 81,309$ 265,485$ 281,830$ 5.23%
Charges for Services
101-410-1910-34103 Zoning & Subdivision Fees 54,956 93,710 45,000 25,345 45,000 45,000 0.00%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
8
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
101-420-2400-34104 Plan Check Fees 580,817 566,532 525,000 207,429 525,000 525,000 0.00%
101-410-1320-34105 Sale of Copies, Books, Maps 27 40 200 50 50 -75.00%
101-410-1520-34107 Assessment Searches 1,140 1,170 1,400 465 1,400 1,400 0.00%
101-420-2400-34207 Building Code Surcharges 12 #DIV/0!Pass Thru - not budgeted
101-450-5200-34710 Rent 12 12 12 12 #DIV/0!
101-410-1450-34111 Cable Operation Reimbursement 2,104 5,000 5,000 1,015 5,000 5,000 0.00%Offset with Cable Operators charge in Communications
101-420-2400-34112 Planning & Zoning Review Fee 69,524 29,300 25,000 11,900 25,000 25,000 0.00%$100 every new review charged
101-430-3100-34114 Street Light Fee 4,902 1,500 1,500 #DIV/0!Developer Agreements
101-410-1910-34115 Base Map Upgrading Fee 8,200 3,000 3,000 #DIV/0!$25/lot created
101-420-2400-34203 Day Care Inspections 50
101-410-1910-36206 Escrow Administration Fee 30,000 27,300 25,000 13,300 20,000 25,000 0.00%$100 every new escrow is charged
Total Charges for Services 738,592$ 736,216$ 626,600$ 259,466$ 625,962$ 630,950$ 0.69%
Fines and Forfeits
101-410-2100-35100 Fines 41,418 48,253 49,000 5,221 49,000 50,000 2.04%Based on averages
101-410-1320-36210 Forfeitures 950
Total Fines and Forfeits 41,418$ 49,202$ 49,000$ 5,221$ 49,000$ 50,000$ 2.04%
Investment Earnings
101-410-1320-36210 Interest Earnings 27,665 78,634 40,000 - 80,000 80,000 100.00%Projected same as 2019 projected as market is falling
Total Investment Earnings 27,665$ 78,634$ 40,000$ -$ 80,000$ 80,000$ 100.00%
Miscellaneous
101-410-1320-31811 Cable Franchise Revenue 67,178 81,581 85,000 103,692 103,000 100,000 17.65%
101-410-1320-36100 Special Assesments 21,116 #DIV/0!
101-410-1320-36200 Miscellaneous Revenue 78,241 1,806 29,900 10,269 13,000 3,000 -89.97%
misc. accts. Receivable, LMCIT dividend, misc. one-tiome
revenues
101-420-2220-36200 Miscellaneous Revenue 4,543 #DIV/0!LMC Ins Claim on Sewer Backup FD Station #2
101-430-3100-36200 Miscellaneous Revenue 795 #DIV/0!Public Surplus Auction Rev
101-410-1910-36200 Miscellaneous Revenue 28,000 #DIV/0!AUAR
101-410-1910-36236 Conservation Easement Fee 20,000 - #DIV/0!
101-420-2220-36204 Reimbursements - Fire 9,940 20 - 4,543 4,920 #DIV/0!Training reimbursement from MBFTE
101-420-2220-36204 Donations-Fire 1,500 AED Donation
101-410-1320-36230 Donations 17,837 14,036 10,000 15,000 15,000 10,000 0.00%
101-410-1320-34120 Tower Rent 47,084 53,531 108,148 47,863 108,148 110,311 2.00%Based on contracts.
Total Miscellaneous 220,280$ 192,091$ 233,048$ 183,663$ 243,691$ 256,231$ 9.95%
Prior Period Adjustments 32,332
Total General Fund Revenues:4,553,270$ 5,067,227$ 5,467,009$ 986,295$ 5,508,914$ 5,992,916$ 9.62%
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 67 237 237 57 119 130 -45.15%2019 Prem $119, Refund from 2018 $62
Total Personnel 27,723$ 27,892$ 27,893$ 13,885$ 27,775$ 27,786$ -0.38%
Materials and Supplies
101-410-1110-42000 Office Supplies 114 125 135 125 125 0.00%business cards, name tags, etc
101-410-1110-42001 Computer Reimbursement 1,911 1,000 2,000 1,000 1,000 - -100.00%
101-410-1110-43310 Mileage - 300 300 300 0.00%
101-410-1110-43185 IT Support 1,101 473 1,101 1,211 9.99%Council Email Support (Roseville)
101-410-1110-42002 IT Hardware #DIV/0!
101-410-1110-43190 Software Programs - - - - - - #DIV/0!
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
9
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
Total Materials and Supplies 2,025$ 1,000$ 3,526$ 1,608$ 2,526$ 1,636$ -53.60%
Charges and Services
101-410-1110-44300 Miscellaneous 6,568 5,414 7,000 6,814 7,000 7,140 2.00%YSB, misc
101-410-1110-44330 Dues & Subscriptions 16,045 12,850 12,800 3,672 15,000 17.19%LMC, MC, MA
101-410-1110-44370 Conferences & Training 180 - 1,000 480 500 1,000 0.00%
Total Charges and Services 22,793$ 18,264$ 20,800$ 10,966$ 7,500$ 23,140$ 11.25%
1110 Total Mayor & Council 52,540$ 47,156$ 52,219$ 26,459$ 37,801$ 52,562$ 0.66%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 240,650 214,777 222,374 117,082 222,374 214,186 -3.68%Allocation Change (Deputy Clerk and City Clerk)
101-410-1320-41030 Part-time Salaries #DIV/0!
101-410-3120-41020 Overtime #DIV/0!
101-410-3120-41040 Temporary Employees 17,733 #DIV/0!
101-410-1320-41210 PERA Contributions 18,049 16,114 16,678 8,735 16,678 20,244 21.38%City Administrator Deferred Comp included here
101-410-1320-41220 FICA Contributions 15,185 15,458 17,012 8,243 17,012 16,385 -3.69%
101-410-1320-41230 Medicare Contributions 3,509 39,114 #DIV/0!
101-410-1320-41300 Insurance 39,840 48,241 39,114 20,439 344 39,041 -0.19%Salary Allocation Chg City Clerk/Deputy Clerk
101-410-1320-41325 Life Insurance 381 344 79 1,198 354 3.00%
101-410-1320-41330 STD/LTD 1,654 1,198 705 1,234 3.00%
101-410-1320-41420 Unemployment Benefits 461 #DIV/0!
101-410-1320-41510 Workers Compensation 818 2,005 2,005 758 758 2,208 10.13%2019 Prem $2149, Refund from 2018 $1391
Total Personnel 335,784$ 299,091$ 298,725$ 156,041$ 297,478$ 293,652$ -1.70%
Materials and Supplies
101-410-1320-42000 Office Supplies 4,683 3,211 4,250 1,091 4,250 4,250 0.00%
101-410-1320-42030 Printed Forms 84 100 100 100 0.00%
101-410-1320-43090 Newsletter/Website 2,091 - - - - - #DIV/0!Move all to Communications in 2019
Total Materials and Supplies 6,858$ 3,211$ 4,350$ 1,091$ 4,350$ 4,350$ 0.00%
Charges and Services
101-410-1320-43100 Assessing Services 51,646 7,983 81,500 81,762 81,762 88,750 8.90%Wash Co bills June for previous year
101-410-1320-43090 Legal Services 140,883 136,215 90,000 21,649 90,000 87,500 -2.78%
101-410-1320-43150 Contract Services 15,921 3,109 3,100 1,070 3,100 3,193 3.00%Shred it, misc
101-410-1320-43180 Information Technology/Web 909 3,831 #DIV/0!
101-410-1320-43185 IT Support 6,682 2,921 6,682 6,682 0.01%Roseville
101-410-1320-42002 IT Hardware 1,500 1,500 1,500 0.00%One computer (laptop)
101-410-1320-43190 Software Programs 2,601 2,011 1,309 760 1,309 2,309 76.39%
laser fiche, adobe, etc (Roseville), 1 additional license
$1000
101-410-1320-43210 Telephone 1,585 1,852 2,511 850 2,511 2,586 2.99%Roseville, Sprint
101-410-1320-43220 Postage (87) 1,157 3,000 10 2,000 2,000 -33.33%
101-410-1320-43310 Mileage 832 772 1,100 1,100 1,100 0.00%
101-410-1320-43510 Legal Publishing 2,655 1,608 10,000 1,268 2,000 10,200 2.00%Recodification
101-410-1320-43610 Insurance 27,130 25,565 35,649 32,212 32,212 39,214 10.00%
101-410-1320-43152 Cable Operation Expense #DIV/0!
101-410-1320-44330 Dues & Subscriptions 1,227 1,919 2,000 1,746 2,000 2,060 3.00%
101-410-1320-44370 Conferences & Training 1,453 2,637 3,000 500 1,500 5,000 66.67%City Administrator ICMA conference added
Total Charges and Services 246,756$ 188,659$ 241,351$ 144,748$ 227,676$ 252,094$ 4.45%
Miscellaneous
101-410-1320-44300 Miscellaneous 534 1,156 1,791 534 1,500 1,500 -16.23%
Total Miscellaneous 534$ 1,156$ 1,791$ 534$ 1,500$ 1,500$ -16.23%
1320 Total Administration 589,932$ 492,116$ 546,217$ 302,413$ 531,004$ 551,597$ 0.98%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
10
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 6,397 - 795 795 7,250 #DIV/0!
101-410-1410-41510 Workers Compensation - - - - - - #DIV/0!
Total Personnel -$ 6,397$ -$ 795$ 795$ 7,250$ #DIV/0!
Charges and Services
101-410-1410-43310 Travel Expense 44 25 25 50
101-410-1410-43510 Legal Notices Publishing 20
101-410-1410-43150 Contract Services 1,660 1,660 1,660 1,660 1,660 2,000 20.48%Wash. Cty. charges for elections
Total Charges and Services 1,660$ 1,724$ 1,660$ 1,685$ 1,685$ 2,050$ 23.49%
Capital Outlay
101-480-8000-45800 Other Equipment - - - - - #DIV/0!
Total Capital Outlay -$ -$ -$ -$ -$ -$ #DIV/0!
Miscellaneous
101-410-1410-44300 Miscellaneous - 630 - 159 159 700 #DIV/0!
Total Miscellaneous -$ 630$ -$ 159$ 159$ 700$ #DIV/0!
1410 Total Elections 1,660$ 8,751$ 1,660$ 2,639$ 2,639$ 10,000$ 502.41%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 7,759 29,159 30,800 13,819 30,800 30,824 0.08%
101-410-1450-41030 Part-time Salaries #DIV/0!
101-410-1450-41020 Overtime #DIV/0!
101-410-1450-41040 Temporary Employees #DIV/0!
101-410-1450-41210 PERA Contributions 582 2,187 2,310 1,036 2,310 2,312 0.09%
101-410-1450-41220 FICA Contributions 477 2,211 2,356 998 2,356 2,499 6.07%
101-410-1450-41230 Medicare Contributions 112 #DIV/0!
101-410-1450-41300 Insurance 933 5,101 7,243 3,583 7,243 7,968 10.01%
101-410-1450-41325 Life Insurance 60 63 14 63 65 3.00%
101-410-1450-41330 STD/LTD 146 157 90 157 162 3.00%
#DIV/0!
101-410-1450-41510 Workers Compensation - 262 262 116 116 306 16.87%2019 Prem $298, Refund from 2018 $182
Total Personnel 9,863$ 39,125$ 43,191$ 19,657$ 43,045$ 44,136$ 2.19%
Charges and Services
101-410-1450-43090 Newsletter 2,870 3,000 3,000 1,100 -63.33%printing only (Split with Water and Sewer)
101-410-1450-43180 Information Technology/Web 58,147 40,061 1,800 290 1,800 2,000 11.11%Website,Constant Contact, Not Form
101-410-1450-43185 IT Support 535 230 535 535 0.00%Roseville
101-410-1450-42002 IT Hardware #DIV/0!
101-410-1450-43190 Software Programs 2,550 #DIV/0!
101-410-1450-43210 Telephone #DIV/0!
101-410-1450-43220 Postage 1,330 1,450 722 1,450 1,500 3.45%newsletter postage
101-410-1450-43310 Mileage #DIV/0!
101-410-1450-43510 Public Notices #DIV/0!
101-410-1450-43152 Cable Operations 6,035 5,050 5,000 1,870 5,000 5,000 0.00%
101-410-1450-44370 Conferences and Training 1,314 - - - - 500 #DIV/0!
Total Charges and Services 65,496$ 51,860$ 11,785$ 3,112$ 11,785$ 10,635$ -9.76%
1450 Total Communications 75,359$ 90,986$ 54,976$ 22,768$ 54,830$ 54,771$ -0.37%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
11
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 68,372 69,526 97,334 44,056 97,334 98,159 0.85%
101-410-1520-41030 Part-time Salaries 5,636 #DIV/0!
101-410-1520-41020 Overtime #DIV/0!
101-410-1520-41040 Temporary Employees 5,874 6,760 2,288 6,760 6,963 3.00%Intern
101-410-1520-41210 PERA Contributions 1,833 5,215 7,300 3,304 7,300 7,362 0.85%
101-410-1520-41220 FICA Contributions 5,504 5,425 7,963 3,351 7,963 7,509 -5.70%
101-410-1520-41230 Medicare Contributions #DIV/0!
101-410-1520-41300 Insurance 7,572 7,586 15,211 4,409 15,211 16,732 10.00%
101-410-1520-41325 Life Insurance 86 125 29 125 129 3.00%
101-410-1520-41330 STD/LTD 89 638 288 638 657 3.00%
101-410-1520-41420 Unemployment Benefits 3,220 5,537 #DIV/0!
101-410-1520-41510 Workers Compensation 440 244 440 869 869 1,034 134.92%2019 Prem $1006, Refund from 2018 $137
Total Personnel 92,814$ 99,344$ 135,771$ 58,595$ 136,200$ 138,544$ 2.04%
Materials and Supplies
101-410-1520-42000 Office Supplies 621 1,299 800 17 800 800 0.00%
101-410-1520-42030 Printed Forms - 1,039 375 - 1,000 1,000 166.67%Check costs
Total Materials and Supplies 621$ 2,338$ 1,175$ 17$ 1,800$ 1,800$ 53.19%
Charges and Services
101-410-1520-43010 Audit Services 26,575 29,820 7,987 2,901 7,987 7,987 0.01% split GF, Water, Sewer, SW
101-410-1520-43150 Contract Services 187,453 79,620 3,000 3,000 3,060 2.00%Finance Consultant
101-410-1520-43185 IT Support 2,120 3,779 1,622 3,779 3,779 0.01%Roseville
101-410-1520-42002 IT Hardware 718 1,200 52 1,200 - -100.00%
101-410-1520-43190 Software Programs 6,400 18,973 2,752 2,976 2,752 2,834 3.00%
Accela support (slit with W, S, SW $9226)/Banyon/Credit Card
Services, Roseville
101-410-1520-43210 Telephone 881 580 585 264 585 595 1.71%Roseville IT Phone
101-410-1520-43310 Mileage - 168 500 500 500 0.00%Mileage for training and conferences.
101-410-1520-44330 Dues & Subscriptions 330 2,071 2,000 464 2,100 2,100 5.00%
GFOA, MNGFOA, GFOA Program Fees, Select Acct, Ins Prog
Fees
101-410-1520-44370 Conferences & Training 344 642 3,000 295 3,000 3,000 0.00%
MNGFOA Confr (2 people) and Govt. Acctg. Courses, OSA
Training, Public Finance Training, Monthly MnGFOA Mtgs
Total Charges and Services 221,983$ 134,713$ 24,802$ 8,574$ 24,903$ 23,855$ -3.82%
Miscellaneous
101-410-1520-44300 Miscellaneous 46,172 2,141 5,000 458 5,000 4,750 -4.99%
Bank Fees, Wire Transfer Fees, Excise Tax, Penalties, County
charges, Health Partners, Ind Health Svs Network
Total Miscellaneous 46,172$ 2,141$ 5,000$ 458$ 5,000$ 4,750$ -4.99%
1520 Total Finance 361,589$ 238,537$ 166,748$ 67,644$ 167,903$ 168,950$ 1.32%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 168,582 148,529 148,632 77,291 148,632 160,011 7.66%Salary Allocation Permit Technician/Deputy Clerk
101-410-1910-41030 Part-time Salaries 4,626 #DIV/0!
101-410-1910-41020 Overtime #DIV/0!
101-410-1910-41040 Temporary Employees 6,760 1,266 6,760 6,963 3.00%Intern
101-410-1910-41210 PERA Contributions 12,612 10,784 11,147 5,690 11,147 12,001 7.66%FT $12001, Intern $0
101-410-1910-41220 FICA Contributions 12,319 11,628 11,887 5,987 11,887 12,774 7.46%FT $12241, Intern $533
101-410-1910-41230 Medicare Contributions #DIV/0!
101-410-1910-41300 Insurance 30,840 6,684 30,422 3,410 30,422 31,074 2.14%Salary Allocation Permit Technician/Deputy Clerk
101-410-1910-41325 Life Insurance 294 288 35 28 297 3.00%
101-410-1910-41330 STD/LTD 1,015 805 216 805 829 3.00%
101-410-1910-41510 Workers Compensation 783 1,424 1,424 585 585 1,308 -8.15%2019 Prem $1273, Refund from 2018 $688
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
12
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
Total Personnel 225,136$ 184,984$ 211,365$ 94,479$ 210,266$ 225,257$ 6.57%
Materials and Supplies
101-410-1910-42000 Office Supplies 336 752 500 7 200 -60.00%
101-410-1910-42030 Printed Forms - - - - - - #DIV/0!
Total Materials and Supplies 336$ 752$ 500$ 7$ -$ 200$ -60.00%
Charges and Services
101-410-1910-43020 Comprehensive Planning 44,058 50,885 5,000 6,041 5,000 -100.00%
Comp Plan: $5000 in 2019 left over to use for any last
minute changes to Comp Plan from adjacent jurisdictional
review for SHC and /or Engr
101-410-1910-43030 Engineering Services 6,608 11,170 15,000 9,210 14,000 15,000 0.00%
101-410-1910-43150 Contract Services 5,964 2,249 5,500 375 5,500 6,000 9.09%Codification 2020
101-410-1910-43180 Information Technology/Web 406 #DIV/0!
101-410-1910-43185 IT Support 5,505 2,363 5,500 5,600 1.73%Roseville
101-410-1910-42002 IT Hardware 2,000 52 2,000 -100.00%
101-410-1910-43190 Software Programs 407 623 1,383 505 500 1,376 -0.51%Roseville, Comp Plan Software
101-410-1910-43210 Telephone 738 724 678 264 680 600 -11.44%Roseville
101-410-1910-43220 Postage 220 79 100 100 150 50.00%
101-410-1910-43310 Mileage 344 158 350 30 300 350 0.00%
101-410-1910-43510 Legal Publishing 1,410 2,185 1,400 289 1,400 1,500 7.14%
101-410-1910-44330 Dues & Subscriptions 170 800 400 650 -18.75%ULI, AICP
101-410-1910-44350 Books - #DIV/0!
101-410-1910-44370 Conferences & Training 405 273 1,500 - 1,000 1,000 -33.33%APA Confr
Total Charges and Services 60,559$ 68,515$ 39,215$ 19,128$ 36,380$ 32,226$ -17.82%
Miscellaneous
101-410-1910-44300 Miscellaneous 10 76 200 - - 200 0.00%
Total Miscellaneous 10$ 76$ 200$ -$ -$ 200$ 0.00%
1910 Total Planning & Zoning 286,042$ 254,327$ 251,280$ 113,614$ 246,646$ 257,883$ 2.63%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 44,332 31,770 39,000 12,592 40,000 40,000 2.56%
101-410-1930-43210 Telephone 178 - - - #DIV/0!
Total Charges and Services 44,510$ 31,770$ 39,000$ 12,592$ 40,000$ 40,000$ 2.56%
Capital Outlay
101-480-8000-45900 Construction Projects - - 35,000 28,902 35,000 - -100.00%Keats Ave turn lane 2019
Total Capital Outlay -$ -$ 35,000$ 28,902$ 35,000$ -$ -100.00%
1930 Total Engineering Services 44,510$ 31,770$ 74,000$ 41,494$ 75,000$ 40,000$ -45.95%
1940 City Hall
Materials and Supplies
101-410-1940-42110 Cleaning Supplies #DIV/0!
101-410-1940-42230 Building Repair Supplies 550 801 800 114 800 800 0.00%
Total Materials and Supplies 550$ 801$ 800$ 114$ 800$ 800$ 0.00%
Charges and Services
101-410-1940-43180 Information Technology/Web 185 400 400 400 0.00%
101-410-1940-43185 IT Support 5,462 2,185 5,245 5,090 -6.81%Roseville
101-410-1940-42002 IT Hardware 52 #DIV/0!
101-410-1940-43190 Software Programs #DIV/0!
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
13
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
101-410-1940-43210 Telephone 691 870 877 431 865 877 0.03%Roseville
101-410-1940-43810 Utilities 3,840 3,686 4,500 1,459 4,020 4,422 -1.73%xcel, water, sewer
101-410-1940-43840 Refuse 1,561 1,402 1,600 662 1,600 1,600 0.00%
101-410-1940-44010 Repairs/Maint Contractual Bldg 9,735 11,353 6,000 1,348 6,000 6,000 0.00%cintas and cleaning
101-410-1940-44040 Repairs/Maint Contractual Eqpt 12,346 14,434 16,000 4,819 15,000 15,000 -6.25%copier leases
101-410-1940-44120 Rentals - Building 31,992 10,664 30,000 - 30,000 30,000 0.00%city lease space 2019 and 2020 transfer to Brookfield
Total Charges and Services 60,348$ 42,411$ 64,839$ 10,956$ 63,130$ 63,389$ -2.24%
Miscellaneous
101-410-1940-44300 Miscellaneous 568 1,286 1,800 468 1,800 1,800 0.00%
Total Miscellaneous 568$ 1,286$ 1,800$ 468$ 1,800$ 1,800$ 0.00%
1940 Total City Hall 61,466$ 44,498$ 67,439$ 11,539$ 65,730$ 65,989$ -2.15%
2100 Police
Charges and Services
101-420-2100-43151 Law Enforcement Contract 615,054 665,309 701,768 634 701,768 773,255 10.19%Additional officer for part of the year
101-420-2100-44301 Misc. - Community Event 1,800 1,800 1,000 - 1,800 1,800 80.00%
Total Charges and Services 616,854$ 667,109$ 702,768$ 634$ 703,568$ 775,055$ 10.29%
2100 Total Police 616,854$ 667,109$ 702,768$ 634$ 703,568$ 775,055$ 10.29%
2150 Prosecution
Charges and Services
101-420-2150-43045 Attorney Criminal 42,874 42,164 45,792 15,906 45,792 49,000 7.01%2020 rate is $3995/mth
Total Charges and Services 42,874$ 42,164$ 45,792$ 15,906$ 45,792$ 49,000$ 7.01%
2150 Total Prosecution 42,874$ 42,164$ 45,792$ 15,906$ 45,792$ 49,000$ 7.01%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 82,258 85,800 90,636 40,704 90,636 95,950 5.86%
101-420-2220-41030 Part-time Salaries 124,580 114,980 172,649 60,164 172,649 178,636 3.47%Witter $26052 plus 152,584 for Part-time Fire Fighters
101-420-2220-41035 Paid On Call Salaries 73,656 71,400 36,165 71,400 73,364 2.75%
101-420-2220-41210 PERA Contributions 20,713 31,340 30,594 17,115 30,594 33,594 9.81%
GM/NW $21594 Police/Fire rate incr for 2020, Part-time
$12000
101-420-2220-41220 FICA Contributions 10,782 14,654 18,669 8,721 18,669 19,308 3.42%GM/NW $1993, other $17,315
101-420-2220-41230 Medicare Contributions #DIV/0!
101-420-2220-41300 Insurance 14,619 16,072 14,487 7,167 14,487 15,935 10.00%
101-420-2220-41325 Life Insurance 120 500 28 500 515 3.00%
101-420-2220-41330 STD/LTD 572 1,715 264 1,715 1,766 3.00%
101-420-2220-41420 Unemployment Benefits 20 81
101-420-2220-41510 Workers Compensation 19,249 31,635 31,635 23,910 23,910 32,505 2.75%2019 Prem $41977, Refund from 2018 $18067
Total Personnel 272,201$ 368,851$ 432,285$ 194,319$ 424,560$ 451,573$ 4.46%
Materials and Supplies
101-420-2220-42000 Office Supplies 1,494 1,136 500 295 500 500 0.00%
101-420-2220-42080 EMS Supplies 4,074 236 3,750 48 3,750 2,800 -25.33%Replace Medical and Trauma Bags
101-420-2220-42090 Fire Prevention 2,741 332 3,000 332 3,000 2,000 -33.33%
101-420-2220-42120 Fuel, Oil and Fluids 8,804 13,252 8,000 4,838 8,000 9,400 17.50%Incresed call volume and PT FF's out more.
101-420-2220-42400 Small Tools & Equipment 5,280 27,785 22,675 4,687 22,675 30,175 33.08%3 hires and purchase gear dryer to replace 2 failed units
Total Materials and Supplies 22,394$ 42,741$ 37,925$ 10,200$ 37,925$ 44,875$ 18.33%
Charges and Services
101-420-2220-43050 Physicals 5,186 8,796 8,198 2,335 8,198 8,296 1.20%3 hires, FIT test cost up.
101-420-2220-43150 Contract Services 1,000 200 1,000 #DIV/0!Actuarial Fees for Relief Association
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
14
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
101-420-2220-43180 Information Technology/Web (440) 880 #DIV/0!
101-420-2220-43185 IT Support 18,130 7,783 18,130 17,130 -5.51%Roseville
101-420-2220-42002 IT Hardware 7,000 52 7,000 -100.00%
101-420-2220-43190 Software Programs 341 341 341 0.00%Roseville
101-420-2220-43210 Telephone 4,435 3,798 4,063 1,217 4,063 4,000 -1.55%Sprint, TDS, Verizon, Roseville
101-420-2220-43230 Radio 20,676 18,928 25,636 3,968 25,636 25,636 0.00%Replace 2 portables
101-420-2220-43310 Mileage 220 370 500 500 500 0.00%
101-420-2220-43630 Insurance 7,571 7,195 8,274 7,825 8,274 9,101 10.00%
101-420-2220-43810 Utility 13,231 12,756 16,000 3,074 16,000 15,000 -6.25%
101-420-2220-43840 Refuse 3,890 586 4,000 277 4,000 1,000 -75.00%
101-420-2220-44010 Repairs/Maint Bldg 11,134 14,543 7,000 3,076 7,000 8,440 20.57%Station #2 tank pumping.
101-420-2220-44040 Repairs/Maint Eqpt 43,613 48,372 30,896 17,214 30,896 33,920 9.79%Even year ladder maint., Increse in inspection costs.
101-420-2220-44170 Uniforms 4,550 8,615 9,821 1,978 9,821 10,321 5.09%3 hires, replace stat. coats and polo's.
101-420-2220-44330 Dues & Subscriptions 3,044 4,935 5,980 2,438 5,980 6,330 5.85%
101-420-2220-44350 Books 180 440 440 440 0.00%
101-420-2220-44370 Conferences & Training 14,110 17,743 22,944 6,559 22,944 20,580 -10.30%Switched from Century to Make the Move.
Total Charges and Services 131,401$ 148,518$ 169,222$ 57,996$ 169,223$ 162,035$ -4.25%
Capital Outlay
101-480-8000-45500 Vehicle 64 #DIV/0!
101-480-8000-45800 Equipment 2,538 - - #DIV/0!
101-900-9000-47200 Transfer to Vehicle Replacement Fund - - 9,438 - 9,438 47,236 400.48%
Total Capital Outlay 2,602$ -$ 9,438$ -$ 9,438$ 47,236$ 400.48%
Miscellaneous
101-420-2220-44300 Miscellaneous 1,391 1,524 2,000 581 2,000 2,000 0.00%
Total Miscellaneous 1,391$ 1,524$ 2,000$ 581$ 2,000$ 2,000$ 0.00%
2220 Total Fire 429,990$ 561,634$ 650,870$ 263,095$ 643,146$ 707,719$ 8.73%
2250 Fire Relief
Charges and Services
101-420-2250-44920 Fire State Aid 61,147 64,533 60,000 - 60,000 64,000 6.67%Relief Assoc. pass through
Total Charges and Services 61,147$ 64,533$ 60,000$ -$ 60,000$ 64,000$ 6.67%
2250 Total Fire Relief 61,147$ 64,533$ 60,000$ -$ 60,000$ 64,000$ 6.67%
2400 Building Inspection
Personnel
101-420-2400-41010 Full-time Salaries 217,052 210,186 219,756 78,674 219,756 285,560 29.94%1 additional Bldg Insp in 2020
101-420-2400-41030 Part-time Salaries 30,690 - - -100.00%added Part-time for 2019 Bldg Insp not filled
101-420-2400-41020 Overtime 2,996 6,000 #DIV/0!authorized as postion not filled in 2018
101-420-2400-41040 Temporary Employees #DIV/0!
101-420-2400-41210 PERA Contributions 16,241 15,769 21,085 5,579 21,085 21,417 1.57%
101-420-2400-41220 FICA Contributions 12,881 15,570 21,507 6,118 21,507 21,845 1.57%
101-420-2400-41230 Medicare Contributions 3,012 #DIV/0!
101-420-2400-41300 Insurance 49,757 31,118 46,357 10,668 46,357 62,944 35.78%
Salary Allocation Permit Technician/Deputy Clerk, added
additional Bldg Insp
101-420-2400-41325 Life Insurance 297 500 59 500 600 20.00%
101-420-2400-41330 STD/LTD 1,230 1,500 440 1,500 2,000 33.33%
101-420-2400-41510 Workers Compensation 919 2,567 2,567 898 898 3,000 16.87%
2019 Prem $2071, Refund from 2018 $1172, added additional
person
Total Personnel 299,862$ 276,738$ 343,962$ 105,431$ 317,603$ 397,366$ 15.53%
Materials and Supplies
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
15
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
101-420-2400-42000 Office Supplies 1,722 865 1,750 321 1,750 1,750 0.00%
101-420-2400-42030 Printed Forms 350 350 350 0.00%
101-420-2400-42120 Fuel, Oil and Fluids 198 2,841 3,600 - 3,600 3,600 0.00%
Total Materials and Supplies 1,920$ 3,706$ 5,700$ 321$ 5,700$ 5,700$ 0.00%
Charges and Services
101-420-2400-43030 Engineering 248 1,000 2,176 3,000 3,000 200.00%
101-420-2400-43150 Inspector Contract Services 37,391 65,000 5,000 #DIV/0!MnSPECT
101-420-2400-43180 Information Technology/Web 6,114 4,552 #DIV/0!See below separated out for 2019
101-420-2400-43185 IT Support 5,654 2,427 5,654 6,200 9.67%Roseville, added costs for additional Insp
101-420-2400-42002 IT Hardware 1,800 52 1,800 600 -66.67%Computer Desktops 1
101-420-2400-43190 Software Programs 8,126 250 8,126 8,900 9.52%i-pads and PermitWorks,Roseville, costs for addln Insp
101-420-2400-43210 Telephone 3,208 3,579 3,325 1,512 3,325 3,650 9.78%Roseville , Sprint, verizon card costs
101-420-2400-43510 Legal Publishing 141 #DIV/0!
101-420-2400-43630 Insurance 185 3,566 4,101 2,790 4,101 4,511 10.00%
101-420-2400-44040 Repairs/Maint Eqpt 786 1,012 1,000 1,096 1,000 1,500 50.00%
101-420-2400-44170 Uniforms 986 560 800 800 800 0.00%Jackets, shirts, ID's
101-420-2400-44330 Dues & Subscriptions 310 65 740 135 740 500 -32.43%
101-420-2400-44350 Books 345 231 500 500 500 0.00%
101-420-2400-44370 Conferences & Training 1,066 2,885 3,200 915 3,200 3,200 0.00%
101-420-2400-44380 Building Code Surcharges - - - - #DIV/0!Not budgeted as pass thru
Total Charges and Services 13,389$ 16,449$ 30,245$ 48,746$ 97,246$ 38,361$ 26.83%
Capital Outlay
101-480-2400-45500 Vehicle - - 24,000 - 24,000 - -100.00%Vehicle for new inspector
Total Capital Outlay -$ -$ 24,000$ -$ 24,000$ -$ -100.00%
Miscellaneous
101-420-2400-44300 Miscellaneous 3,833 - 1,000 - 1,000 1,000 0.00%
Total Miscellaneous 3,833$ -$ 1,000$ -$ 1,000$ 1,000$ 0.00%
2400 Total Building Inspection 319,004$ 296,893$ 404,907$ 154,498$ 445,549$ 442,427$ 9.27%
2500 Emergency Communications
Charges and Services
101-420-2500-43150 Contract Services 2,729 900 1,780 900 1,780 3,350 88.20%Increse due to repair/replace siren pole.
Total Charges and Services 2,729$ 900$ 1,780$ 900$ 1,780$ 3,350$ 88.20%
2500 Total Emergency Communications 2,729$ 900$ 1,780$ 900$ 1,780$ 3,350$ 88.20%
2700 Animal Control
Charges and Services
101-420-2700-43150 Contract Services 11,448 10,930 9,000 4,146 10,000 11,000 22.22%
Total Charges and Services 11,448$ 10,930$ 9,000$ 4,146$ 10,000$ 11,000$ 22.22%
2700 Total Animal Control 11,448$ 10,930$ 9,000$ 4,146$ 10,000$ 11,000$ 22.22%
3100 Streets
Personnel
101-430-3100-41010 Full-time Salaries 317,102 357,436 290,012 186,724 290,012 307,899 6.17%
101-430-3100-41030 Part-time Salaries #DIV/0!
101-430-3100-41020 Overtime 4,676 6,000 2,748 6,000 6,000 0.00%On call and overtime
101-430-3100-41040 Temporary Employees 5,240 2,550 9,360 996 9,360 10,764 15.00%Seasonals ($13-$14/hr)
101-430-3100-41210 PERA Contributions 23,647 26,793 21,751 14,544 21,751 23,542 8.23%Full time $23092, OT $450
101-430-3100-41220 FICA Contributions 19,422 26,977 22,186 14,487 22,186 24,836 11.94%Full time $23554, OT & Seasonals$1282
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
16
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
101-430-3100-41230 Medicare Contributions 4,542 #DIV/0!
101-430-3100-41300 Insurance 46,887 70,328 75,728 40,278 75,728 76,489 1.00%
101-430-3100-41325 Life Insurance 536 819 148 819 844 3.00%
101-430-3100-41330 STD/LTD 1,951 2,049 968 2,049 2,110 3.00%
101-430-3100-41600 Safety Clothing Allowance 160 744 515 725 600 -19.35%Boots ($200 per person allocated by Salary Allocation)
101-430-3100-41420 Unemployment Benefits 3,636
101-430-3100-41510 Workers Compensation 17,290 23,593 23,593 6,794 6,794 32,266 36.76%2019 Prem $31402, Refund from 2018 $24608
Total Personnel 434,130$ 518,635$ 452,242$ 268,201$ 435,424$ 485,350$ 7.32%
Materials and Supplies
101-430-3100-42000 Office Supplies 658 443 800 162 650 650 -18.75%
101-430-3100-42120 Fuel, Oil and Fluids 33,536 41,006 15,000 8,450 17,000 17,000 13.33%Split all PW departments
101-430-3100-42150 Operating Supplies 3,009 5,606 2,500 5,317 4,600 4,400 76.00%
Contract Service ROW #DIV/0!
101-430-3100-42210 Repair/Maint. Supplies 4,250 28,270 10,000 7,759 9,500 10,000 0.00%
101-430-3100-42212 Repair/Maint. Supplies S&I 5,448 228 10,000 7,748 9,500 10,000 0.00%
101-430-3100-42240 Street Maintenance & Landscaping - Materials 17,453 37,568 20,000 14,628 45,000 45,000 125.00%
Sealcoat and Crackseal materials - potholes, landscape
fixes, etc
101-430-3100-42260 Street Signs 5,631 8,944 5,000 3,838 4,500 4,500 -10.00%
101-430-3100-42290 Sand/Salt S&I 74,202 125,999 80,000 85,200 95,200 153,363 91.70%400(times $76) tons untreated 1400 *x$91) unteated
101-430-3100-42400 Small Tools & Minor Equipment 3,777 6,166 20,500 12,576 12,500 4,500 -78.05%small aluminum trailer $1500
101-430-3100-44375 Personal Protection Equipment 1,828 1,188 2,800 641 - 1,700 -39.29%
Total Materials and Supplies 149,793$ 255,419$ 166,600$ 146,320$ 198,450$ 251,113$ 50.73%
Charges and Services
101-430-3100-43030 Engineering Services 6,311 12,289 4,800 4,474 4,800 6,000 25.00%Misc
101-430-3100-43090 Sealcoating & Crack Sealing 411,254 120,732 590,000 14,762 590,000 565,000 -4.24%Sealcoat, crackseal, mill/overlay
101-430-3100-43150 Contract Services 32,636 25,501 24,500 3,500 24,000 24,000 -2.04%Striping, guard rail repair, tree trimming, mowing, etc.
101-430-3100-43180 Information Technology/Web 3,601 4,441 #DIV/0!
101-430-3100-43185 IT Support 1,750 7,482 5,407 11,782 11,782 57.48%Roseville/Comcast
101-430-3100-42002 IT Hardware 37 1,200 1,200 1,500 25.00%2 computers
101-430-3100-43190 Software Programs 1,604 750 1,604 1,700 5.99%Roseville, BeHIve Asset Mgmt
101-430-3100-43151 Snow Removal Contract Services #DIV/0!
101-430-3100-44050 Tree Program #DIV/0!
101-430-3100-43210 Telephone 7,278 6,156 5,930 1,766 5,930 6,200 4.56%Roseville, Sprint, TDS, Verizon
101-430-3100-43230 Radio 1,200 24,117 7,000 1,030 7,000 5,000 -28.57%Wash Co. fees
101-430-3100-43310 Mileage 245 245 #DIV/0!
101-430-3100-43510 Public Notices 152 212 212 212 #DIV/0!
101-430-3100-43630 Insurance 15,688 17,740 20,401 19,293 19,293 22,441 10.00%
101-430-3100-43810 Utilities 18,427 22,111 19,698 14,188 19,698 20,289 3.00% US Solar Subsription/Traffic Signals/PW Electric
101-430-3100-43811 Street Lights 31,677 43,826 33,000 17,792 33,000 36,000 9.09%
101-430-3100-43840 Refuse 2,343 5,998 3,000 1,384 3,000 3,000 0.00%
101-430-3100-44010 Repairs/Maint Bldg.11,438 35,637 21,000 18,026 19,000 15,000 -28.57%new garage doors/openers at PW
101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.1,203 2,955 1,500 9 500 1,000 -33.33%
101-430-3100-44040 Repairs/Maint Equip 36,570 27,429 20,000 20,117 20,000 25,000 25.00%
101-430-3100-44041 Repairs/Maint Equip S&I 4,928 1,182 14,000 5,997 14,000 14,000 0.00%
101-430-3100-44130 Equipment Rental 2,500 2,000 73 1,500 2,000 0.00%
101-430-3100-44170 Uniforms 7,118 8,047 5,578 2,195 5,578 5,625 0.84%Allocate to all dept
101-430-3100-44330 Dues & Subscriptions 531 661 800 547 750 700 -12.50%
101-430-3100-44370 Conferences & Training 2,242 2,956 4,800 1,773 2,000 3,000 -37.50%
101-430-3100-44380 Clean-up Days 14,256 - - - - #DIV/0!
Total Charges and Services 608,853$ 366,067$ 788,292$ 133,539$ 785,092$ 769,449$ -2.39%
Capital Outlay
101-900-9000-47200 Transfer to Vehicle Replacement Fund 50,745 50,745 49,059 -3.32%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
17
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
101-480-3100-45500 Capital Purchases - 57,443 - - - - #DIV/0!
Total Capital Outlay -$ 57,443$ 50,745$ -$ 50,745$ 49,059$ -3.32%
Miscellaneous
101-430-3100-44300 Miscellaneous 631 559 1,000 1,836 1,900 1,000 0.00%
Total Miscellaneous 631$ 559$ 1,000$ 1,836$ 1,900$ 1,000$ 0.00%
3100 Total Streets 1,193,408$ 1,198,122$ 1,458,879$ 549,896$ 1,471,611$ 1,555,971$ 6.66%
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 56,356 64,831 132,127 29,368 132,127 141,559 7.14%
101-450-5200-41030 Part-time Salaries #DIV/0!
101-450-5200-41020 Overtime #DIV/0!On call pay
101-450-5200-41040 Temporary Employees 24,543 9,311 14,000 997 14,000 14,000 0.00%Seasonal Workers/Park Summer-Ice Rink Winter
101-450-5200-41210 PERA Contributions 4,583 4,977 9,910 2,168 9,910 10,617 7.13%Full time $10617
101-450-5200-41220 FICA Contributions 5,979 5,544 10,108 2,297 10,108 11,900 17.73%Full time $10829, Seasonals $1071
101-450-5200-41230 Medicare Contributions #DIV/0!
101-450-5200-41300 Insurance 19,091 6,248 34,493 3,868 34,493 35,854 3.95%
101-450-5200-41325 Life Insurance 57 200 20 200 206 3.00%
101-450-5200-41330 STD/LTD 202 544 118 544 560 3.00%
101-450-5200-41600 Safety Clothing Allowance 315 315 350 11.11%Boots ($200 per person allocated by Salary Allocation)
101-450-5200-41420 Unemployment Benefits 1,367 #DIV/0!
101-450-5200-41510 Workers Compensation 4,206 22,078 22,078 7,354 7,354 9,013 -59.18%2019 Prem $8772, Refund from 2018 $1418
Total Personnel 116,124$ 113,248$ 223,775$ 46,190$ 209,051$ 224,060$ 0.13%
Materials and Supplies
101-450-5200-42000 Office Supplies 611 394 800 117 650 650 -18.75%
101-450-5200-42120 Fuel, Oil and Fluids 2,000 3,806 2,000 2,000 0.00%Allocated to all PW departments
101-450-5200-42150 Operating Supplies 182 989 1,000 617 1,000 750 -25.00%
101-450-5200-42160 Chemicals 577 579 2,000 627 1,250 1,250 -37.50%
101-450-5200-42210 Repair/Maint. Supplies 1,153 5,107 7,000 5,000 5,500 -21.43%Combined with Landscaping materials
101-450-5200-42230 Building Repair Supplies 100 63 500 500 500 0.00%
101-450-5200-42250 Landscaping Materials 2,593 #DIV/0!
101-450-5200-42400 Small Tools & Minor Equipment 2,548 1,570 5,000 58 1,750 4,550 -9.00%small aluminum trailer $1500
Total Materials and Supplies 7,762$ 8,701$ 18,300$ 5,225$ 12,150$ 15,200$ -16.94%
Charges and Services
101-450-5200-43030 Engineering Services 123 #DIV/0!
101-450-5200-43150 Contracted Services 7,592 63,562 80,000 8,118 78,000 80,000 0.00%
Sunfish MgmtK, Mowing $45k, $13k Fertilizer, $9k misc
(2 addditional parks)
101-450-5200-43185 IT Support 2,620 4,636 2,038 4,636 4,636 0.01%Roseville
101-450-5200-42002 IT Hardware 52 52 #DIV/0!
101-450-5200-43190 Software Programs 340 340 340 0.00%Roseville
101-450-5200-43210 Telephone 948 1,085 993 828 993 1,100 10.81%Roseville, Sprint
101-450-5200-43510 Public Notices 66 #DIV/0!
101-450-5200-43630 Insurance 3,198 5,404 6,214 5,876 5,876 6,835 10.00%
101-450-5200-43810 Utilities 10,641 7,314 10,500 3,527 10,500 10,500 0.00%Water costs added in. US Solar
101-450-5200-43840 Refuse 1,991 2,609 1,000 1,513 1,700 1,800 80.00%
101-450-5200-44010 Repairs/Maint Bldg 130 2,074 5,000 2,545 2,750 2,500 -50.00%
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 9,113 5,434 3,200 882 3,200 3,200 0.00%
101-450-5200-44040 Repairs/Maint Eqpt 1,170 5,200 3,200 10,072 3,500 3,200 0.00%
101-450-5200-44120 Rentals - Buildings 7,627 6,294 8,000 1,119 8,000 8,000 0.00%porta-potties at new parks
101-450-5200-44170 Uniforms 58 1,078 225 1,078 1,078 0.00%Allocated from Streets
101-450-5200-44301 Events 450 482 500 524 524 550 10.00%Tree Give Away
101-450-5200-44302 Lakes 7,499 9,934 15,000 5,000 15,000 15,000 0.00%Grant to treat Invasive Species
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
18
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
101-450-5200-44370 Conferences & Training 1,495 1,200 1,197 1,197 1,200 0.00%
101-450-5200-44130 Equipment Rental 650 1,200 7 450 1,000 -16.67%
101-450-5200-44375 Personal Protection Equipment 1,521 1,262 800 90 350 600 -25.00%
Total Charges and Services 52,003$ 115,540$ 142,860$ 43,614$ 138,146$ 141,539$ -0.92%
Capital Outlay
101-900-9000-47200 Transfer to Vehicle Replacement Fund 14,817 14,817 3,705 -74.99%Transfer to Vehicle Replacement Fund
101-900-5200-45500 Capital Purchases - 21,003 - - - #DIV/0!
Total Capital Outlay -$ 21,003$ 14,817$ -$ 14,817$ 3,705$ -74.99%
Miscellaneous
101-450-5200-44300 Miscellaneous (1,434) 958 1,000 1,459 1,459 1,000 0.00%
Total Miscellaneous (1,434)$ 958$ 1,000$ 1,459$ 1,459$ 1,000$ 0.00%
5200 Total Parks & Recreation 174,455$ 259,450$ 400,752$ 96,488$ 375,623$ 385,504$ -3.80%
9000 Transfers
Transfers
101-900-9000-47200 Transfer to Washington County (Library)7,966 #DIV/0!
101-900-9000-47205 Operating Transfer to EDA 25,225 #DIV/0!
101-900-9000-47200 Transfer to Project Fund 25,000 #DIV/0!Transfer to Lake Elmo Ave Phase 3 Project Fund
101-900-9000-47200 Transfer to Project Fund 117,820 #DIV/0!
101-900-9000-47200 Transfer to Debt Service 67,859 67,859 -100.00%
101-900-9000-47200 Transfer to Vehicle Replacement Fund 470,076 470,076 772,139 64.26%
Additional available for transfer to Equpment Replacement
Fund
101-900-9000-47200 Transfer to Vehicle Replacement Fund - - 100,000 - 100,000 - -100.00%
Total Transfers 7,966$ 143,045$ 637,935$ -$ 637,935$ 797,139$ 24.96%
9000 Total Transfers 7,966$ 143,045$ 637,935$ -$ 637,935$ 797,139$ 24.96%
9000 Contingency Reserve
Contingency Reserve
Reserve for possible Insurance Increase - - 3,788 - - - -100.00%
Total Contingency Reserve -$ -$ 3,788$ -$ -$ -$ -100.00%
9000 Contingency Reserve -$ -$ 3,788$ -$ -$ -$ -100.00%
Prior Period Adjustments (52,015)$
Total General Fund Expenditures:4,332,972$ 4,400,906$ 5,591,009$ 1,674,133$ 5,576,557$ 5,992,916$ 7.19%
Total Gen Fund Revs. Over/(Under) Expenditures:220,298$ 666,321$ (124,000)$ (687,838)$ (67,643)$ (0)$ -100.00%Use of Fund Balance if negative
(0.00)
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
19
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
601 Water Fund
Water Fund Revenues:
601-000-0000-33422 PERA Pension Revenue 38 704 #DIV/0!
601-000-0000-33426 Miscellaneouse State Grants 67,698 81,159 #DIV/0!
601-000-0000-36100 Special Assessments 21,137 34,837 108,550 21,776 21,776 -79.94%Per Northland schedule
601-000-0000-36101 Delinquent Special Assessments
601-000-0000-36102 Special Assessments Penalties & Interest 13,905
601-000-0000-36103 Prepaid Special Assessments 5,220
601-000-0000-36200 Miscellaneouse 82 #DIV/0!
601-000-0000-36205 Refunds and Reimbursements 1,902 #DIV/0!
601-000-0000-36210 Interest on Investments 18,096 31,305 20,000 60,000 60,000 200.00%
601-000-0000-37100 Water Sales 883,610 834,042 937,421 268,667 937,421 1,149,997 22.68%Faster build out than estimated, no rate increase for 2020
601-000-0000-37120 Bulk Water 3,184 1,122 #DIV/0!
601-000-0000-37130 Water Lat Benefit Fee 25,100 26,100 #DIV/0!
601-000-0000-39250 Contribution of Capital Assets 137 #DIV/0!
601-000-0000-37140 Water Access Revenue 1,425,000 818,000 960,000 58,000 960,000 800,000 -16.67%Per Northland schedule
601-000-0000-37150 Water Connections - Municipal 172,000 489,000 320,000 107,900 320,000 320,000 0.00%Per Northland schedule
601-000-0000-37160 Penalties 1,703
601-000-0000-37170 Meter Sales 118,052 115,036 90,000 44,043 90,000 95,000 5.56%
601-000-0000-37180 Tower Rent - #DIV/0!
601-000-0000-39200 Transfer In - 840 - - - - #DIV/0!
Total Water Fund Revenues:2,735,954$ 2,366,676$ 2,435,971$ 564,989$ 2,389,197$ 2,446,773$ 0.44%
Water Fund Expenses:
Personnel
601-494-9400-41010 Full-time Salaries 111,772 126,525 166,020 58,289 166,020 184,555 11.16%
601-494-9400-41030 Part-time Salaries #DIV/0!
601-494-9400-41020 Overtime - 6,000 2,748 4,500 6,000 0.00%On call pay should go here
601-494-9400-41040 Temporary Employees #DIV/0!
601-494-9400-41210 PERA Contributions 15,925 1,131 12,452 4,353 12,452 14,740 18.37%Full time $14290, OT $450
601-494-9400-41220 FICA Contributions 6,854 9,104 12,701 4,272 12,701 14,946 17.68%Full time $14487, OT $459
601-494-9400-41230 Medicare Contributions 1,603 #DIV/0!
601-494-9400-41300 Insurance 19,044 21,453 38,620 11,477 38,620 43,822 13.47%Salary Allocation Chg City Clerk/Deputy Clerk
601-494-9400-41325 Life Insurance 236 237 48 237 244 3.00%
601-494-9400-41330 STD/LTD 614 685 305 685 706 3.00%
601-494-9400-41415 OPEB Expense 1,080
601-494-9400-41301 Unemployment Insurance - 897 #DIV/0!
601-494-9400-41600 Safety Clothing Allowance 289 - 289 170 -41.18%Boots ($200 per person allocated by Salary Allocation)
601-494-9400-41510 Workers Compensation 3,980 7,744 7,029 3,197 3,197 6,020 -14.35%2019 Prem $5859, Refund from 2018 $2662
Total Personnel 159,177$ 168,784$ 244,033$ 84,689$ 238,701$ 271,203$ 11.13%
Materials and Supplies
601-494-9400-42000 Office Supplies 975 396 800 642 800 800 0.00%
601-494-9400-42120 Fuel, Oil and Fluids 4,500 4,862 4,500 4,800 6.67%Allocated to all PW Departments
601-494-9400-42030 Printed Forms 247 167 750 177 650 750 0.00%
601-494-9400-42150 Operating Supplies - 876 1,000 992 1,226 3,500 250.00%Lab Tests Baterial
601-494-9400-42160 Chemicals 5,992 8,316 13,000 1,555 13,000 11,000 -15.38%
601-494-9400-42210 Repair/Maint. Supplies 3,614 12,808 26,000 1,674 16,000 16,000 -38.46%
601-494-9400-42270 Utility System Maintenance 516 #DIV/0!
601-494-9400-42300 Water Meters & Supplies 124,127 138,652 135,000 78,948 13,500 145,000 7.41%Water meters
601-494-9400-44375 Personal Protective Equipment 262 866 800 320 500 800 0.00%
601-494-9400-42400 Small Tools & Minor Equipment 2,218 6,924 10,800 665 8,000 9,800 -9.26%
Total Materials and Supplies 137,435$ 169,005$ 192,650$ 90,352$ 58,176$ 192,450$ -0.10%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
20
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
Charges and Services
601-494-9400-43030 Engineering Services 50,457 33,187 20,000 5,879 20,000 20,000 0.00%
601-494-9400-43040 Legal Services 118,260 181,188 200,000 567,911 575,000 10,000 -95.00%
601-494-9400-43010 Audit Services 7,987 2,901 7,987 7,987 0.01% split GF, Water, Sewer, SW
601-494-9400-43090 Newsletter 1,100 #DIV/0!printing only (split with Communications and sewer)
601-494-9400-43150 Contract Services 73,154 40,461 31,000 4,027 31,000 39,000 25.81%new SCADA agreement, Mowing
Computers #DIV/0!
601-494-9400-43180 Software Support 31,126
601-494-9400-43185 IT Support 6,289 7,297 3,181 7,297 7,297 0.01%Roseville
601-494-9400-42002 IT Hardware 1,800 1,800 1,000 -44.44%
Computer Replacements PW + $1200 Meter Reading
Computer in Finance
601-494-9400-43190 Software Programs 3,274 3,226 3,274 3,500 6.91%Roseville, Banyon, Accela
601-494-9400-43210 Telephone 687 1,141 987 707 987 1,050 6.42%Roseville, TDS
601-494-9400-44377 Credit Card Fees 382 1,972 1,675 1,972 2,000 1.42%
601-494-9400-43220 Postage 2,178 3,509 2,000 610 2,500 3,500 75.00%
601-494-9400-43310 Mileage 558 200 150 200 0.00%
601-494-9400-43610 Insurance 9,322 7,981 9,178 8,680 8,680 10,096 10.00%
601-494-9400-43810 Electric Utility 54,894 76,286 45,000 20,331 75,000 75,000 66.67%Electric & US Solar
601-494-9400-43820 Water Utility 242,929 29,736 5,170 11,000 15,000 #DIV/0!Water Connection Fees MDH
601-494-9400-44030 Repairs\Maint Imp Not Bldgs 17,363 94,233 20,000 31,927 35,000 20,000 0.00%Prairie Ridge Water Break
601-494-9400-44040 Repairs/Maint. Equip.- 10,222 12,000 1,121 12,000 7,500 -37.50%Well 2 PLC & Screen
601-494-9400-44010 Repairs\Maint Imp Bldgs - 48,535 2,000 1,100 2,000 2,000 0.00%
601-494-9400-44150 Equipment Rental - 1,000 900 1,000 0.00%
601-494-9400-44170 Uniforms 984 256 700 1,000 1.63%Allocated from Streets
601-494-9400-44330 Dues & Subscriptions 196 250 250 #DIV/0!
601-494-9400-44370 Conferences & Training 1,880 1,178 2,000 1,510 2,000 1,600 -20.00%
601-494-9400-44386 Real Estate Taxes - - - - 12,650 25,300 #DIV/0!Taxes on 180 acres from 3M Settlement
Total Charges and Services 577,608$ 559,725$ 368,678$ 660,212$ 812,147$ 255,380$ -30.73%
Capital Outlay
601-494-9400-45300 Improvments Other Than Bldgs - - 358,000 51,315 358,000 545,000 52.23%
CIP (Half of Utility Van 35,000, , E village truck line 132,000,
well and pump house 240,000, Streety & Utility improvements
50,000 water meter change out 50,000, watermain oversizing
38,000)
Total Capital Outlay -$ -$ 358,000$ 51,315$ 358,000$ 545,000$ 52.23%
Miscellaneous and Non-operating
601-494-9400-43320 Depreciation Expense 808,865 902,049 #DIV/0!
601-494-9400-44300 Miscellaneous 38,696 1,086 2,000 2,000 2,000 0.00%
601-494-9400-46010 Bond Principal - 810,000 590,427 820,000 820,000 1.23%
601-494-9400-46110 Bond Interest 295,328 265,789 292,041 99,083 292,041 344,370 17.92%Per Northland schedule
601-494-9400-46200 Fiscal Agent Fees - Bond Payments 675 1,740 11,000 2,000 2,000 -81.82%
601-494-9400-46250 Fiscal Agent Fees - Bond Issuance #DIV/0!
601-494-9400-46220 Deferred Charges Amort (6,599) #DIV/0!
601-494-9400-46300 Bond Issuance Costs 11,262 12,000 12,000 12,000 0.00%
601-494-9400-47200 Transfer Out - - - - - - #DIV/0!
Total Misc. and Non-operating 1,148,226$ 1,170,664$ 1,127,041$ 689,510$ 1,128,041$ 1,180,370$ 4.73%
Prior Period Adjustments 271,735
Total Water Fund Expenses:2,022,445$ 2,339,912$ 2,290,402$ 1,576,078$ 2,595,065$ 2,444,403$ 6.72%
Total Water Fund Revs. Over/(Under) Expenses:713,509$ 26,764$ 145,569$ (1,011,090)$ (205,868)$ 2,370$ -98.37%
602 Sewer Fund
Sewer Fund Revenues:
602-000-0000-33422 PERA Pension Revenue 9 168 #DIV/0!
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
21
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
602-000-0000-36100 Special Assessments 1,229,699 1,331,400 141,799 137,250 137,250 -3.21%Per Northland schedule
602-000-0000-36101 Delinquent Special Assessments
602-000-0000-36102 Special Assessments Penalties & Interest 96,164
602-000-0000-36103 Perpair Special Assessments
602-000-0000-36210 Interest on Investments 20,362 48,217 20,000 40,000 40,000 100.00%
602-000-0000-37160 Penalties 428
602-000-0000-37200 Sewer Sales 267,130 244,383 339,840 125,474 339,840 300,000 -11.72%Per Northland schedule - 1% increase in fees
602-000-0000-37220 SAC Early Pay discount/revenue 8,474 7,803 2,535 7,000 7,500 #DIV/0!Based on averages
602-000-0000-37230 Sewer Lat Benefit Fee 11,000 31,050 11,000 -100.00%
602-000-0000-39250 Contribution of Capital Assets 71,269 #DIV/0!
602-000-0000-37240 Sewer Connecton Fee Revenue (SAC)1,450,165 767,500 901,500 65,942 900,000 -0.17%Per Northland schedule
602-000-0000-37250 Sewer Connection Fees Regional 21,000 #DIV/0!Pass-through of approx $21K
602-000-0000-37260 Sewer Connection Fees Municipa 677,980 565,180 339,500 110,500 339,500 320,000 -5.74%Per Northland schedule
Total Sewer Fund Revenues:3,757,088$ 3,061,244$ 1,773,689$ 315,451$ 863,590$ 1,704,750$ -3.89%
Sewer Fund Expenses:
Personnel
602-495-9450-41010 Full-time Salaries 23,073 54,674 79,409 22,802 79,409 97,613 22.92%
602-495-9450-41030 Part-time Salaries #DIV/0!
602-495-9450-41020 Overtime - 6,000 2,806 4,000 6,200 3.33%On call pay
602-495-9450-41040 Temporary Employees #DIV/0!
602-495-9450-41210 PERA Contributions 3,807 (11,709) 5,956 1,696 5,956 8,085 35.75%Full time $7620, OT $465
602-495-9450-41220 FICA Contributions 1,609 3,993 6,075 1,675 6,075 7,942 30.73%Full time $7467, OT $475
602-495-9450-41230 Medicare Contributions 376 #DIV/0!
602-495-9450-41300 Insurance 8,429 5,434 17,825 4,846 17,825 22,309 25.16%Salary Allocation Chg City Clerk/Deputy Clerk
602-495-9450-41325 Life Insurance 72 125 23 125 129 3.00%
602-495-9450-41330 STD/LTD 194 491 135 491 506 3.00%
602-495-9450-41415 OPEB Expense 572
602-495-9450-41600 Safety Clothing Allowance 140 120 140 140 0.00%Boots ($200 per person allocated by Salary Allocation)
602-495-9450-41301 Unemployment Insurance - 555 #DIV/0!
602-495-9450-41510 Workers Compensation 2,004 4,626 3,911 2,488 2,488 3,537 -9.57%2019 Prem $3442, Refund from 2018 $954
Total Personnel 39,300$ 58,411$ 119,932$ 36,592$ 116,509$ 146,460$ 22.12%
Materials and Supplies
602-495-9450-42210 Repair/Maint. Supplies 1,724 4,000 1,420 4,630 28,130 603.25%$25,000 Bioxide chemical at lisbon lift
602-495-9450-42000 Office Supplies 73 1,425 800 322 350 600 -25.00%
602-495-9450-42030 Printed Forms 167 177 177 600 #DIV/0!
602-495-9450-42120 Fuel, Oil and Fluids 4,500 4,862 4,500 4,500 0.00%Allocated to all PW Departments
602-495-9450-42150 Operating Suppies - 471 1,000 801 1,000 1,500 50.00%
602-495-9450-42270 Repair/Maint. Supplies 280
602-495-9450-44375 Personal Protective Equipment 262 1,157 800 320 350 -56.25%
602-495-9450-42400 Small Tools & Minor Equipment 2,462 5,110 4,500 58 - 2,500 -44.44%
Total Materials and Supplies 4,521$ 8,610$ 15,600$ 7,960$ 10,657$ 38,180$ 144.74%
Charges and Services
602-495-9450-43030 Engineering Services 5,310 4,605 20,000 7,789 20,000 15,000 -25.00%
602-495-9450-43010 Audit Services 7,987 2,901 7,987 7,987 0.01% split GF, Water, Sewer, SW
602-495-9450-43090 Newsletter 1,100 #DIV/0!printing only (split with Comunnications and Water)
602-495-9450-43150 Contract Services 291,285 20,951 30,400 11,163 30,000 57,000 87.50%
new SCADA agreement $6k/Mowing $3000, $20,000 tank
pumping
602-495-9450-43185 IT Support 5,989 4,041 1,783 4,258 4,258 5.38%Roseville
602-495-9450-42002 IT Hardware 800 52 52 -100.00%Computer Replacements
602-495-9450-43180 Software Support 31,306
602-495-9450-43190 Software Programs 3,010 3,226 3,010 3,500 16.29%Roseville, Banyon, Accela, Sensus
602-495-9450-43210 Telephone 1,146 1,726 1,707 998 1,707 1,750 2.54%Roseville, TDS, T-Mobile
602-495-9450-44377 Credit Card Fees 382 1,972 - 1,972 2,000 1.42%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
22
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
602-495-9450-43220 Postage 2,500 3,500 1,175 610 2,500 3,500 197.87%
602-495-9450-43310 Mileage - 90 90 90 #DIV/0!
602-495-9450-43610 Insurance 603 3,187 3,665 3,466 3,665 4,032 10.00%
602-495-9450-43810 Electric Utility 5,739 11,782 9,000 5,379 13,000 15,000 66.67%
602-495-9450-43820 Sewer Utility - Met Council 83,809 92,140 169,359 84,680 169,359 229,887 35.74%Per Met Council 35.74% increase in 2020
602-495-9450-44010 Repairs/Maint Imp Bldgs 105 105 1,000 #DIV/0!split building expenses between all depts
602-495-9450-44040 Repairs/Maint. Equip.1,148 3,838 4,500 4,369 4,500 4,500 0.00%
602-495-9450-44150 Equipment Rental - 1,000 - 1,000 1,000 0.00%
602-495-9450-44170 Uniforms 563 128 563 600 6.57%Allocated from Streets
602-495-9450-44030 Repairs\Maint Imp Not Bldgs 1,683 15,000 15,000 2,000 -86.67%Pave Lisbon Lift Station
602-495-9450-44370 Conferences & Training 3,718 1,163 2,000 2,742 2,750 2,500 25.00%
Total Charges and Services 401,246$ 176,264$ 276,178$ 129,482$ 281,518$ 356,704$ 29.16%
Capital Outlay
602-495-9450-45300 Improvements Other Than Bldgs - 20,634 345,000 13,260 345,000 210,000 -39.13%CIP (Sewer Oversizing - $35k, Hamlet-$140k Half of Utility van
$35,000 )
Total Capital Outlay -$ 20,634$ 345,000$ 13,260$ 345,000$ 210,000$ -39.13%
Miscellaneous and Non-operating
602-495-9450-43320 Depreciation Expense 350,903 414,735 - #DIV/0!
602-495-9450-44300 Miscellaneous Expenses 50,873 300 300 300 -100.00%
602-495-9450-46010 Bond Principal - 470,000 335,358 470,000 435,000 -7.45%Per Northland schedule
602-495-9450-46110 Bond Interest 168,587 167,079 208,454 88,500 208,454 198,516 -4.77%Per Northland schedule
602-495-9450-46220 Deferred Charges Amort (3,811) #DIV/0!
602-495-9450-46300 Bond Issuance Costs 18,437 20,000 20,000 20,000 0.00%
602-495-9450-46250 Fiscal Agent Fees 16,000 2,000 2,000 -87.50%
602-495-9450-47200 Transfer Out - - - - - - #DIV/0!
Total Misc. and Non-operating 584,989$ 582,114$ 714,754$ 423,858$ 700,754$ 655,516$ -8.29%
Prior Period Adjustment 136,324$
Total Sewer Fund Expenses:1,030,056$ 982,357$ 1,471,464$ 611,152$ 1,454,438$ 1,406,860$ -4.39%
Total Sewer Fund Revs. Over/(Under) Expenses:2,727,032$ 2,078,887$ 302,225$ (295,701)$ (590,848)$ 297,890$ -1.43%
603 Storm Water Fund
Storm Water Fund Revenues:
603-000-0000-33422 PERA Pension Revenue 5 84 #DIV/0!
603-000-0000-36100 Special Assessments #DIV/0!Delinquent S/A's for '17 and estimate for '18
603-000-0000-36102 Special Assessment Penalties/Interest 360
603-000-0000-36210 Interest on Investment 8,247 16,902 7,000 25,000 25,000 257.14%
603-000-0000-39250 Contribution of Capital Assets (18) #DIV/0!
603-000-0000-36232 Developer Contributions 100,000 #DIV/0!
603-000-0000-37300 Surface Water Utility Sales 251,025 285,775 337,303 218,860 337,303 361,793 7.26%Per Northland schedule - ($5 incr per Residential lot)
603-000-0000-34113 SW Review Fee Revenue 38,350 36,925 29,051 16,023 - 30,000 3.27%
Total Storm Water Fund Revenues:397,609$ 340,046$ 373,354$ 234,883$ 362,303$ 416,793$ 11.63%
Storm Water Fund Expenses:
Personnel
603-496-9500-41010 Full-time Salaries 12,962 30,103 54,068 15,994 54,068 61,586 13.90%
603-496-9500-41030 Part-time Salaries - #DIV/0!
603-496-9500-41020 Overtime 1,500 #DIV/0!Spring culvert drainage
603-496-9500-41040 Temporary Employees #DIV/0!
603-496-9500-41210 PERA Contributions 1,909 (10,147) 4,055 1,191 4,055 4,881 20.37%Full time $4768, OT $113
603-496-9500-41220 FICA Contributions 790 2,113 4,136 1,168 4,136 4,826 16.68%Full time $4711, OT $115
603-496-9500-41230 Medicare Contributions 185 #DIV/0!
603-496-9500-41300 Insurance 5,276 5,175 12,318 1,767 12,318 14,342 16.43%Salary Allocation Chg City Clerk/Deputy Clerk
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
23
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
603-496-9500-41325 Life Insurance 44 81 8 81 83 3.00%
603-496-9500-41330 STD/LTD 97 263 56 263 271 3.00%
603-496-9500-41415 OPEB Expense 318
603-496-9500-41600 Safety Clothing Allowance 88 88 125 42.05%Boots ($200 per person allocated by Salary Allocation)
603-496-9500-41301 Unemployment Insurance - 555 #DIV/0!
603-496-9500-41510 Workers' Compensation 1,150 1,626 1,626 1,037 1,037 1,731 6.48%2019 Prem $1685, Refund from 2018 $648
Total Personnel 22,271$ 29,883$ 76,635$ 21,221$ 76,046$ 89,346$ 16.59%
Materials and Supplies
603-496-9500-42000 Office Supplies 428 224 800 322 500 450 -43.75%
603-496-9500-42120 Fuel, Oil and Fluids 400 1,692 637 900 125.00%Allocated to all PW Departments
603-496-9500-42030 Printed Forms 247 167 177 177 185 #DIV/0!
603-496-9500-42270 Repair/Maint. Maint Supplies 135 2,338 2,000 264 1,500 2,000 0.00%
603-496-9500-42150 Operating Supplies - 70 1,000 518 1,000 1,000 0.00%
603-496-9500-44375 Personal Protective Equipment 866 800 450 500 -37.50%
603-496-9500-42400 Small Tools & Minor Equipment 1,241 2,478 3,500 58 1,500 2,500 -28.57%
Total Materials and Supplies 2,051$ 6,144$ 8,500$ 3,031$ 5,764$ 7,535$ -11.35%
Charges and Services
603-496-9500-43030 Engineering Services 6,311 2,563 20,000 5,426 20,000 10,000 -50.00%
603-496-9500-43010 Audit Services 7,987 2,901 7,987 7,987 0.01% split GF, Water, Sewer, SW
603-496-9500-43150 Contract Services 18,116 10,259 6,000 675 4,500 5,000 -16.67%
603-496-9500-43180 Software Support
603-496-9500-43185 IT Support 3,558 3,668 1,623 3,555 3,778 3.01%Roseville
603-496-9500-42002 IT Hardware 1,000 52 402 200 -80.00%Ipad for Pond Insp
603-496-9500-43190 Software Programs 9,825 3,010 2,251 3,010 3,200 6.32%Roseville, Banyon Accela
603-496-9500-43210 Telephone 65 351 416 351 375 6.93%Roseville
603-496-9500-44377 Credit Card Fees 360 400 11.11%
603-496-9500-43220 Postage - 1,000 2,000 1,110 2,000 1,500 -25.00%
603-496-9500-43510 Legal Publishing 58 58 60
603-496-9500-43610 Insurance - 5,001 5,751 5,439 5,439 6,326 10.00%
603-496-9500-44010 Street Sweeping 20,958 15,873 30,000 12,876 30,000 30,000 0.00%
more streets with development includes contracting
hauling out sweepings
603-496-9500-44040 Repairs/Maint Equip - 99 1,000 959 1,000 1,000 0.00%
603-496-9500-44030 Repairs/Maint Not Bldg 32,790 33,500 33,500 33,500 0.00%
603-496-9500-44150 Equipment Rental - 1,080 1,000 7 1,000 1,000 0.00%
603-496-9500-44170 Uniforms 234 72 234 250 6.84%Allocated from Streets
603-496-9500-44370 Conferences & Training 1,875 1,285 2,500 297 1,700 2,500 0.00%
Total Charges and Services 50,819$ 79,838$ 118,360$ 34,161$ 114,736$ 107,076$ -9.53%
Capital Outlay
603-496-9500-45300 Improvements Other Than Bldgs - - 40,000 - 40,000 - -100.00%Storm Water Comp Plan Update
Total Capital Outlay -$ -$ 40,000$ -$ 40,000$ -$ -100.00%
Miscellaneous and Non-operating
603-496-9500-43320 Depreciation Expense 56,298 149,901 #DIV/0!
603-496-9500-44300 Miscellaneous Expenses 21,157 666 2,000 866 -100.00%
603-496-9500-46010 Bond Principal - 175,000 201,367 201,367 205,000 17.14%Per Northland schedule
603-496-9500-46110 Bond Interest 62,781 49,537 54,500 27,827 54,500 58,750 7.80%Per Northland schedule
603-496-9500-46220 Deferred Charges Amort (3,193) #DIV/0!
603-496-9500-46200 Fiscal Agent Fees 900 900 900 0.00%
603-496-9500-46300 Bond Issuance Costs 1,064 - - - - - #DIV/0!
Total Misc. and Non-operating 138,107$ 200,104$ 232,400$ 230,060$ 256,767$ 264,650$ 13.88%
Prior Period Adjustment (74,348)$
Total Storm Water Fund Expenses:213,249$ 241,621$ 475,895$ 288,473$ 493,313$ 468,607$ -1.53%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
24
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
Total Storm Water Fund Revs. Over/(Under) Expenses:184,360$ 98,426$ (102,541)$ (53,590)$ (131,010)$ (51,814)$ -49.47%
CITY OF LAKE ELMO
2020 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
9/12/20191:23 PM
25
Adopted 2019 to
2017 2018 2019 2019 2019 2020 Proposed 2020
Account Number Description Actual Actual Adopted YTD - June 2019 Projected Proposed Percent Change Comments
221 EDA Brookfield Building Fund
EDA Brookfield Bldg Fund Revenues:
221-000-0000-34110 Tenant Rents 78,573 108,852 51,228 91,580 74,451 -31.60%
221-000-0000-36210 Interest Income 419
221-000-0000-39300 Bond Proceeds 926,000 #DIV/0!
221-000-0000-39201 Transfer from City Hall Budget 25,225 30,000 30,000 30,000 0.00%
- - - - - - #DIV/0!
Total EDA Brookfield Building Fund Revenues:-$ 1,030,217$ 138,852$ 51,228$ 121,580$ 104,451$ -24.78%
EDA Brookfield Bldg Fund Expenses:
Materials and Supplies
221-460-6301-42110 Repair/Maint. Maint Supplies 2,208 5,000 1,852 5,000 5,000 0.00%
221-460-6301-42150 Operating Supplies 36 100 100 100 0.00%
- - - - - - #DIV/0!
Total Materials and Supplies -$ 2,244$ 5,100$ 1,852$ 5,100$ 5,100$ 0.00%
Charges and Services
221-460-6301-43150 Contract Services 11,798 9,480 5,071 10,500 10,000 5.49%HVAC, cleaning, pest control, misc
221-460-6301-44386 Real Estate Taxes 15,811 16,825 11,377 14,656 16,854 0.17%
221-460-6301-43810 Utilities 13,027 21,000 7,356 20,000 21,000 0.00%Xcel, w&s
221-460-6301-43840 Refuse 2,070 6,000 2,013 6,000 6,600 10.00%
221-460-6301-43610 Insurance 1,500 1,500 1,500 1,500 0.00%
221-460-6301-44040 Repairs/Maint Equip 2,754 1,500 3,236 3,500 7,500 400.00%
221-460-6301-44030 Repairs/Maint Not Bldg #DIV/0!
- - - - - - #DIV/0!
Total Charges and Services -$ 45,460$ 56,305$ 30,553$ 56,156$ 63,454$ 12.70%
Capital Outlay
221-460-6301-45200 Buildings 901,670
221-460-6301-45300 Improvements Other Than Bldgs - - - - - - #DIV/0!
Total Capital Outlay -$ 901,670$ -$ -$ -$ -$ #DIV/0!
Miscellaneous and Non-operating
#DIV/0!
221-460-6301-44300 Miscellaneous Expenses 1,000 1,000 1,000 0.00%
221-460-6301-47285 Transfer to Debt Service
221-460-6301-46010 Bond Principal 45,000 #DIV/0!
221-460-6301-46110 Bond Interest 43,638 43,638 40,658 -6.83%
221-460-6301-46220 Deferred Charges Amort #DIV/0!
221-460-6301-46200 Fiscal Agent Fees 400 400 400 0.00%
221-460-6301-46300 Bond Issuance Costs - 21,583 - - - - #DIV/0!
Total Misc. and Non-operating -$ 21,583$ 45,038$ -$ 45,038$ 87,058$ 93.30%
Total EDA Brookfield Bldg Fund Expenses:-$ 970,956$ 106,443$ 32,405$ 106,294$ 155,612$ 46.19%
Total EDA Brookfield Bldg Fund Revs. Over/(Under) Expenses:-$ 59,261$ 32,409$ 18,823$ 15,286$ (51,161)$ -257.86%
9/17/201910:55 AM
Page 1
CITY OF Lake Elmo
Financial Management Plan Summary DRAFT ONLY
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 2030
Actual Actual Actual Actual Actual Budget Budget
REVENUE
1 PROPERTY TAX LEVY 2,237,110 2,206,350 2,019,331 1,643,358 2,216,047 2,963,905 3,362,703 3,607,703 3,315,706 3,525,763 3,713,763 4,189,445 4,442,194 4,907,749 5,523,376 6,052,309 6,765,441
2 Adjust for Fiscal Disparities 140,432 179,607 157,096 159,325 148,090 199,221 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327 249,327
Other Taxes (Delinq., Mobile Home, Penalties)39,696 48,272 28,097 38,529 32,583 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 1,317,647 1,056,900 1,051,375 1,072,403 1,093,851 1,115,728 1,138,042 1,160,803 1,184,019 1,207,699 1,231,853 500,000 510,000
4 INTERGOVERNMENTAL (excludes Fiscal Disparities)190,148 222,352 209,373 206,185 264,384 267,835 281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830 281,830
5 CHARGES FOR SERVICES 30,192 35,796 543,973 738,580 736,216 626,600 630,950 643,569 656,440 669,569 682,961 696,620 710,552 724,763 739,258 754,044 769,125
6 FINES/FOREFEITS 48,647 48,739 49,505 41,418 49,202 49,000 50,000 51,000 52,020 53,060 54,122 55,204 56,308 57,434 58,583 59,755 60,950
7 INTEREST EARNINGS 71,813 23,501 20,437 27,665 78,634 40,000 80,000 81,600 83,232 84,897 86,595 88,326 90,093 91,895 93,733 95,607 97,520
8 MISC. (See note 1 below)192,355 74,772 146,102 220,280 192,091 233,048 256,231 261,356 266,583 271,914 277,353 282,900 288,558 294,329 300,215 306,220 312,344
9 Prior Period Adjustments 0 32,332 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 5,067,226 5,467,009 5,992,916 6,279,287 6,029,489 6,282,588 6,514,492 7,034,955 7,333,381 7,845,527 8,508,676 8,329,591 9,077,036
11
12 EXPENDITURES
13 GENERAL GOVERNMENT 1,046,906 1,025,320 1,290,461 1,473,094 1,208,141 1,179,538 1,201,751 1,249,821 1,299,814 1,351,806 1,405,879 1,462,114 1,520,598 1,581,422 1,644,679 1,710,466 1,778,885
14 PUBLIC SAFETY 1,198,546 1,203,765 1,258,609 1,481,443 1,644,163 1,841,679 2,005,315 2,085,528 2,168,949 2,255,707 2,345,935 2,439,772 2,537,363 2,638,858 2,744,412 2,854,189 2,968,356
15 PUBLIC WORKS 585,071 686,401 856,548 1,193,408 1,115,691 1,408,134 1,506,912 1,567,188 1,629,876 1,695,071 1,762,874 1,833,389 1,906,724 1,982,993 2,062,313 2,144,806 2,230,598
16 CULTURE AND RECREATION 208,204 229,595 170,066 174,456 259,450 385,935 381,799 397,071 412,954 429,472 446,651 464,517 483,098 502,421 522,518 543,419 565,156
17 ECONOMIC DEVELOPMENT 0 0 0 0 0 0 0 0 0 0
18 MISCELLANEOUS 69,403 107,094 7,966 3,788 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 35,000 0 0 0 0 0 0 0 0 0 0
21 PUBLIC SAFETY 2,602 24,000 0 0 60,000 0 0 0 0 0 0 0
22 PUBLIC WORKS 82,431 25,000 0 60,000 0 0 0 0 0 0 0 0
23 CULTURE AND RECREATION 0 0 0 0 0 0 0 0 0 0
24 OPERATING TRANSFERS OUT 360,000 447,118 0 0 0 0 0 0 0 0 0 0
25 CAPITAL EQUIPMENT 75,000 100,000 125,000 150,000 175,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Additional Transfer to Capital Equipment 570,076 772,139 669,679 187,300 224,500 435,290 810,030 331,000 741,500
26 Bond Accts 67,859 0 0 0 0 0 0 0 0 0 0
EDA 25,225 0 0 0 0 0 0 0 0 0 0
27 Project Funds 117,820 0 0 0 0 0 0 0 0 0 0
NEW ADDITIONS TO OPERATING LEVY
NEW PERSONNEL 0 66,476 64,455 67,033 146,063 147,225 153,114 159,239 165,608 172,233
NEW OPERATING COSTS 85,000 91,420 95,077 123,880 132,233 137,522 168,023 174,744 181,734 214,003
28 ADDITIONAL SHERIFF DEPUTY 100,000 150,000 156,000 162,240 169,568 176,350 183,404 190,740 198,370 206,305
29 Prior Period Adjustments -52,015 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 4,400,906 5,591,009 5,992,916 6,279,287 6,029,488 6,282,588 6,514,491 7,034,955 7,333,381 7,845,527 8,508,676 8,329,592 9,077,036
31
32 REVENUE OVER (UNDER) EXPENSES 3,619 6,281 701,755 220,289 666,320 (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 4,775,646 4,651,646 4,651,646 4,651,646 4,651,647 4,651,647 4,651,647 4,651,647 4,651,646 4,651,647 4,651,647 4,651,646
38 ENDING FUND BALANCE 3,181,001 3,187,282 3,889,037 4,109,326 4,775,646 4,651,646 4,651,646 4,651,646 4,651,647 4,651,647 4,651,647 4,651,647 4,651,646 4,651,647 4,651,647 4,651,646 4,651,647
41
42
43 GENERAL FUND OPERATING TAX LEVY 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 2,963,905 3,362,703 3,607,703 3,315,706 3,525,763 3,713,763 4,189,445 4,442,194 4,907,749 5,523,376 6,052,309 6,765,441
44 ANNUAL INCREASE 0.0%-9.5%-17.0%31.0%24.4%13.5%7.3%-8.1%6.3%5.3%12.8%6.0%10.5%12.5%9.6%11.8%
45
46 OTHER GENERAL LEVIES 256,957 231,261 256,957 256,957 0 0 0 0 0 0 0 0 0 0 0 0 0
47
50 EXISTING DEBT SERVICE LEVIES 484,814 484,814 664,541 874,622 1,213,788 1,215,932 1,287,719 1,145,898 1,151,836 1,061,127 960,277 834,825 837,135 614,096 303,324 179,314 0
54
55 TOTAL EXISTING TAX LEVIES 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,179,837 4,650,422 4,753,601 4,467,542 4,586,890 4,674,040 5,024,270 5,279,329 5,521,845 5,826,700 6,231,623 6,765,441
56
60 TOTAL NEW DEBT LEVY ADDTIONS TO TAX LEVY 0 299,401 657,994 1,438,509 2,428,402 3,065,659 3,210,516 3,467,334 3,753,972 3,995,878 4,156,052 4,206,320
61
62 GROSS LEVY TO TAXPAYERS 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,179,837 4,949,823 5,411,595 5,906,051 7,015,292 7,739,699 8,234,786 8,746,663 9,275,817 9,822,578 10,387,675 10,971,761
63 FISCAL DISPARITIES -161,313 -187,743 -157,509 -161,272 -149,615 -199,221 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327 -249,327
64 NET LEVY TO TAXPAYERS 3,002,046 2,949,920 2,954,695 2,789,154 3,446,986 3,980,616 4,700,496 5,162,268 5,656,724 6,765,965 7,490,372 7,985,459 8,497,336 9,026,490 9,573,251 10,138,348 10,722,434
65
66 EXISTING TAX BASE 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,361,919 20,091,583 20,493,415 22,056,199 23,673,298 25,346,258 27,076,667 28,866,154 30,716,389 32,629,088 34,606,008 36,648,953
67 NEW CONSTRUCTION TAX CAP (from lines 86-89)0 1,130,310 1,152,916 1,175,975 1,199,494 1,223,484 1,247,954 1,272,913 1,298,371 1,324,338 1,350,825
69 TOTAL TAX CAPACITY 10,814,010 12,395,813 12,779,339 13,933,542 15,359,350 17,361,919 20,091,583 21,623,725 23,209,115 24,849,272 26,545,752 28,300,151 30,114,107 31,989,302 33,927,459 35,930,346 37,999,778
70
71 TAX RATE ON TAX CAPACITY 27.761%23.798%23.121%20.018%22.442%22.927%23.395%23.873%24.373%27.228%28.217%28.217%28.217%28.217%28.217%28.217%28.217%
72 TAX RATE % CHANGE -14.3%-2.8%-13.4%12.1%2.2%2.0%2.0%2.1%11.7%3.6%0.0%0.0%0.0%0.0%0.0%0.0%
73
91 Existing $416,812 home Market Value (inflated by line 81)314,200 351,600 351,600 364,600 382,800 396,964 416,812 425,148 433,651 442,324 451,171 460,194 469,398 478,786 488,362 498,129 508,092
94 City Taxes (with inflation on value)899 872 848 751 853 907 975 1,015 1,051 1,198 1,267 1,299 1,325 1,351 1,378 1,405 1,439
95 Percentage City tax increase in home ($396,964 inflated from 2018)-2.91%-2.84%-11.41%13.57%6.33%7.54%4.08%3.51%14.03%5.76%2.49%2.00%2.00%2.01%1.99%2.41%
96
97 Existing Tax Base Inflation -0.6%11.9%0.0%2.1%1.2%3.7%5.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%
98 Total Tax Base Increase 0.8%14.6%3.1%9.0%10.2%24.6%15.7%7.6%7.3%7.1%6.8%6.6%6.4%6.2%6.1%5.9%5.8%
99 % from New Growth 1.4%2.7%3.1%6.9%9.0%20.9%10.7%5.6%5.3%5.1%4.8%4.6%4.4%4.2%4.1%3.9%3.8%
100
101 New tax capacity assumptions
102 Residential units completed in beginning of year 0 250 250 250 250 250 250 250 250 250 250 250
103 New home average value ($452,124)0 452,124 461,166 470,390 479,798 489,394 499,181 509,165 519,348 529,735 540,330 551,137
104 Commercial - New construction (15,000 s.f./year)0 0 0 0 0 0 0 0 0 0 0
105 New Home Value Construction Inflation 0.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%2.0%
106
Percentage of Tax Levy for Debt 16.15%16.43%22.49%31.36%35.21%30.55%33.76%34.94%45.79%51.57%53.75%50.66%50.66%48.39%44.91%42.76%39.23%
Projected
9/17/2019
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 2030
A. Property Tax Levy
Operating Levy $2,421,588 $2,421,588 $2,190,706 $1,818,847 $2,382,813 $2,963,905 $3,362,703 $3,607,703 $3,280,709 $3,490,066 $3,677,352 $4,189,445 $4,442,194 $4,907,749 $5,523,376 $6,052,309 $6,765,441
Existing Debt $484,814 $484,814 $664,541 $874,622 $1,213,788 $1,215,932 $1,287,719 $1,145,898 $1,151,836 $1,061,127 $960,277 $834,825 $837,135 $614,096 $303,324 $179,314 $0
New Debt and Operating $0 $0 $0 $0 $0 $0 $299,401 $657,994 $1,438,509 $2,428,402 $3,065,659 $3,210,516 $3,467,334 $3,753,972 $3,995,878 $4,156,052 $4,206,320
Total Tax Levy $2,906,402 $2,906,402 $2,855,247 $2,693,469 $3,596,601 $4,179,837 $4,949,823 $5,411,595 $5,871,054 $6,979,595 $7,703,288 $8,234,786 $8,746,663 $9,275,817 $9,822,578 $10,387,675 $10,971,761
B. Taxes Paid-City Only
Market value 119,200 133,400 133,400 136,200 137,800 142,900 150,000 153,000 156,060 159,181 162,365 165,612 168,924 172,302 175,748 179,263 182,848
Market Value Exclusion 26,512 25,234 25,234 24,982 24,838 24,379 23,740 23,470 23,195 22,914 22,627 22,335 22,037 21,733 21,423 21,106 20,784
Taxable Market Value 92,688 108,166 108,166 111,218 112,962 118,521 126,260 129,530 132,865 136,267 139,738 143,277 146,887 150,569 154,325 158,157 162,064
Tax capacity 927 1,082 1,082 1,112 1,130 1,185 1,263 1,295 1,329 1,363 1,397 1,433 1,469 1,506 1,543 1,582 1,621
Property taxes $257.34 $257.49 $250.17 $222.60 $253.59 $271.68 $295.48 $309.16 $321.91 $369.15 $392.28 $404.35 $414.51 $424.95 $435.39 $446.39 $457.40
Market value 158,900 177,800 177,800 181,500 183,700 190,500 200,000 204,000 208,080 212,242 216,487 220,817 225,233 229,738 234,333 239,020 243,800
Market Value Exclusion 22,939 21,238 21,238 20,905 20,707 20,095 19,240 18,880 18,513 18,138 17,756 17,366 16,969 16,564 16,150 15,728 15,298
Taxable Market Value 135,961 156,562 156,562 160,595 162,993 170,405 180,760 185,120 189,567 194,104 198,731 203,451 208,264 213,174 218,183 223,292 228,502
Tax capacity 1,360 1,566 1,566 1,606 1,630 1,704 1,808 1,851 1,896 1,941 1,987 2,035 2,083 2,132 2,182 2,233 2,285
Property taxes $377.55 $372.68 $362.07 $321.49 $365.80 $390.68 $422.98 $441.89 $459.25 $525.70 $557.95 $574.22 $587.76 $601.59 $615.69 $630.09 $644.76
Market value 331,100 370,500 370,500 378,300 382,800 397,000 416,812 425,148 433,651 442,324 451,170 460,193 469,397 478,785 488,361 498,128 508,091
Market Value Exclusion 7,441 3,895 3,895 3,193 2,788 1,510 - - - - - - - - - - -
Taxable Market Value 323,659 366,605 366,605 375,107 380,012 395,490 416,812 425,148 433,651 442,324 451,170 460,193 469,397 478,785 488,361 498,128 508,091
Tax capacity 3,237 3,666 3,666 3,751 3,800 3,955 4,168 4,251 4,337 4,423 4,512 4,602 4,694 4,788 4,884 4,981 5,101
Property taxes $898.62 $872.43 $847.62 $750.88 $852.80 $906.76 $975.10 $1,014.84 $1,050.51 $1,197.93 $1,266.97 $1,298.55 $1,324.51 $1,351.03 $1,378.12 $1,405.49 $1,439.35
Market value 397,200 444,500 444,500 453,800 459,200 476,200 500,000 510,000 520,200 530,604 541,216 552,040 563,081 574,343 585,830 597,547 609,498
Market Value Exclusion 1,492 - - - - - - - - - - - - - - - -
Taxable Market Value 395,708 444,500 444,500 453,800 459,200 476,200 500,000 510,000 520,200 530,604 541,216 552,040 563,081 574,343 585,830 597,547 609,498
Tax capacity 3,957 4,445 4,445 4,538 4,592 4,762 5,000 5,125 5,253 5,383 5,515 5,651 5,789 5,929 6,073 6,219 6,369
Property taxes $1,098.50 $1,057.82 $1,027.73 $908.42 $1,030.54 $1,091.78 $1,169.75 $1,223.49 $1,272.38 $1,457.93 $1,548.61 $1,594.54 $1,633.48 $1,672.99 $1,713.62 $1,754.82 $1,797.14
Tax Rate 27.76100%23.79800%23.12100%20.01800%22.44200%22.92700%23.39500%23.87300%24.22200%27.08400%28.08000%28.21700%28.21700%28.21700%28.21700%28.21700%28.21700%
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2019-068
RESOLUTION APPROVING 2019 PRELIMINARY GENERAL FUND BUDGET, 2020
PRELIMINARY PROPERTY TAX LEVY, AND SETTING PUBLIC HEARING DATE
FOR THE 2020 BUDGET AND 2020 FINAL PROPERTY TAX LEVY FOR TUESDAY
DECEMBER 3, 2019 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 2020 Budget shall be as follows:
2020
Preliminary
General Fund Revenues:
Property Taxes $3,642,530
Licenses and Permit 1,051,375
Intergovernmental 281,830
Charges for Services 630,950
Fines and Forfeits 50,000
Interest on Investments 80,000
Miscellaneous 256,231
Total General Fund Revenues $5,992,916
General Fund Expenditures:
General Government $1,201,751
Public Safety 2,005,316
Public Works 1,506,912
Culture & Recreation 381,799
Capital Outlay 100,000
Transfers 797,139
Total General Fund Expenditures $5,559,916
BE IT FURTHER RESOLVED that the Public Hearing will be held on Tuesday
December 3, 2019 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 2019, for
collection in 2020 upon the taxable property in said City of Lake Elmo for the following
purposes:
2020
Preliminary
TAX CAPACITY BASED TAX LEVY Levy
General Fund $3,362,703
Debt Service 1,587,120
TOTAL TAX LEVIES $4,949,823
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 17th day of September, 2019.
______________________________
Mike Pearson
Mayor
ATTEST:
__________________________________
Julie Johnson
City Clerk