HomeMy WebLinkAbout#08 - Budget & Levy
STAFF REPORT
DATE: December 1, 2020
TO: Mayor and City Council
FROM: Kristina Handt, City Administrator
AGENDA ITEM: 2021 Budget Information – General Fund, EDA, Utility Budgets and Tax
Levy
BACKGROUND:
In preparation for adoption of the final tax levy, the City Council needs to hold a Truth-N-Taxation hearing.
Following the hearing, the Council is asked to adopt the final budgets and property tax levy.
ISSUE BEFORE THE COUNCIL:
1) What changes, if any, should be made to the draft budget?
2) What Final Property Tax Levy would the City Council like to set for certification to Washington
County for Payable 2021?
3) What changes, if any should be made to the 2020 utility rates? (Note these will be adopted as part
of the 2021 Fee Schedule agenda item).
FINAL LEVY
At the September 15th Council meeting, Council adopted a preliminary levy of $5,263,268, which maintains
the 2020 tax rate into 2021. As you can see from the table on the attached tax impact work sheet from
Washington County, the Pay 2020 rate was 23.477 % with an overall levy of $4,949,823. To achieve no
increase in the tax rate for Pay 2021, using the estimated taxable value of $21,261,511 the overall levy
would increase by $313,445 to $5,263,268.
The attached worksheet also shows the impact on the median valued home of $432,400. The home will see
a .5% decrease in market value from Pay 2020 to Pay 2021. As a result of keeping the tax rate flat combined
with the lower home value, that home owner will pay $1,009.98 in city taxes, or $5.16 less, in 2021
compared to 2020.
***PLEASE NOTE THESE ARE ESTIMATES USING NUMBERS FROM THE COUNTY***
The overall City levy is made up of the General Fund Operating Levy and the Debt Levies. The table below
shows the Actual 2020 levy and the Proposed Final 2021 levy. Fund balance is available to make the final
payment on the GO 2011A bonds in 2021 so no levy is proposed.
OPERATING BUDGET
Attached is the proposed 2021 General Fund operating budget.
Salary and Benefits
The 2021 preliminary budget is currently being prepared assuming a 2.5%-3% wage adjustment.
Medical benefits will increase by about 10%.
General Fund
Revenues are decreasing overall ($107,412) despite a small increase ($7,735) in the proposed tax
levy for the General Fund. Most other revenues (licenses and permits, intergovernmental, charges
for services, investments) are proposed to slightly decrease for 2021 given the current economic
state. It is anticipated that decreases will be seen first in the planning department and then more in
the building department the following year. After the adoption of the preliminary levy, the city was
informed that MSA funds for 2021 would be decreasing by over 12%. Staff updated wage
information to reflect the newly hired employees and made adjustments to inspector contracted
services in order to maintain the same tax levy. More detailed information is found in the attached
budget.
Staff again worked on budgets to more accurately reflect costs in the proper departments and
services as reflected in the attached budget sheets. The Administration budget remains fairly flat
with the exception of an increase in the Assessing Services from the county and IT costs. Elections
is decreased due to no election planned in 2021. Communications is proposing a small increase for
the biannual newsletter as the number of homes increase in Lake Elmo. Finance budget is increased
due to a reallocation of the accountant given the new utility billing clerk position. Planning and
Zoning is seeing an increase to allow for an operational audit of the department. Engineering is flat.
The Sheriff’s contract assumes a 19% increase due to the addition of another deputy position for the
2020 2021
GO 2010A 57,151
GO 2010B 206,908 207,338
GO 2011A 74,828
GO 2012A
GO 2012B 63,669 67,313
GO 2013A
GO 2014A 199,370 205,117
GO 2015A 21,543 12,722
GO 2016A 194,564 188,999
GO 2017A 340,691 339,904
GO 2018A Equip Cert 128,996 123,848
GO 2019A 124,786 293,148
Total Existing Debt Levy 1,412,506 1,438,389
General Fund Levy 3,537,317$ 3,824,879$
Total Tax Levy 4,949,823$ 5,263,268$
entire year. The Fire Department is seeing an increase of 23% to allow for the hiring of an FTE, the
increase in equipment maintenance costs is offset from the operational audit cost.
For 2021 Building Inspections is seeing a 63% increase due to budgeting for MNSPECT and an
operational audit. The amount budgeted for MNSPECT could also be used to hire the equivalent of
3 FTEs. This brings expenses in closer alignment with revenues for the building department.
Public Works is comprised of Streets (General Fund), Parks (General Fund), Water, Sewer, and
Storm Water. For the last couple of years, public works hourly staff have submitted their timecards
and identified which of the above departments they worked in each day. This has given us
historical data to use in projecting where they will spend time in the future. Allocation changes for
public works staff across all departments has been adjusted for 2021 based off of 2019 and 2020
YTD actual data. This resulted in more personnel expenses in Streets and Water and less in Parks,
Sewer and Storm Water. In 2021 less salt is expected to be purchased since our sheds are full at the
moment. Increased costs from IT and computer replacement and the repair of the asphalt hot box
are proposed.
Transfers include the $30,000 to the EDA for the city staff space in Brookfield as well as the
transfers to the vehicle replacement fund. These additional funds help reduce the need to bond for
equipment in the future.
With the direction from the Council to keep the tax rate flat, the vehicle replacement fund is
proposed as follows:
EDA
The EDA Fund shows a slight increase in revenues due to a new tenant for part of the year.
Expenses remain relatively flat.
UTILITY FUNDS
Utility fund revenues have been updated to be consistent with the most recent utility pro forma
update in November. They assume the rate increases proposed in the study are adopted as well-1%
for water, 1% for sewer and $10 for stormwater.
Water fund expenses are seeing a slight increase due to staffing reallocation as discussed above and
CIP items such as oversizing that are due to developers when the infrastructure is turned over to the
city.
Year Revenue Expense Balance
2021 $260,746 $810,000 $716,618
2022 $150,000 $417,500 $449,118
2023 $175,000 $469,000 $155,118
2024 $200,000 $239,000 $116,118
2025 $200,000 $55,000 $261,118
2026 $200,000 $65,000 $396,118
2027 $366,000 $1,103,000 -$340,882
2028 $650,000 $0 $309,118
2029 $200,000 $295,000 $214,118
2030 $510,000 $55,000 $669,118
The sewer fund expenditures are increased in the charges for services and capital outlay categories
due to increase in credit card fees, Met Council fees and equipment rental.
Storm water fund expenditures are down due to the reallocation of staff as previously discussed.
FISCAL IMPACT:
The proposed budgets and tax levy will help support the proposed city services to be provided in 2021. 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.
Lake Elmo’s tax rate still lands very favorably among other developed/developing cities in Washington
County. As shown in the chart below, Lake Elmo’s 2020 tax rate was 23 out of 33.
OPTIONS:
Washington County Tax Rates
Rank Taxing Authority 2020
1 Hastings 57.391
2 Marine 56.338
3 Newport 54.337
4 Stillwater 53.814
5 Landfall 51.212
6 Oak Park Heights 50.176
7 Willernie 46.042
8 Lake St. Croix Beach 41.083
9 Forest Lake 40.333
10 Hugo 39.279
11 Cottage Grove 39.182
12 St. Paul Park 38.689
13 Oakdale 37.617
14 Mahtomedi 36.473
15 Lakeland 36.149
16 Woodbury 32.489
17 Bayport 31.644
18 Scandia 31.466
19 Afton 30.749
20 Birchwood 28.068
21 St. Mary's Point 23.833
22 Grey Cloud Island 23.494
23 Lake Elmo 23.477
24 Lakeland Shores 23.060
25 Dellwood 21.005
26 White Bear Lake 20.629
27 Stillwater Township 18.454
28 Denmark Township 15.919
29 Baytown Township 14.635
30 Grant 13.096
31 May Township 10.541
32 West Lakeland Township 10.500
33 Pine Springs 9.193
1) Adopt Resolution 2020-095 A Resolution Adopting the 2020 Tax Levy Collectible in 2021 and
Adopting the 2021 general Fund and EDA Budgets
2) Amend and then adopt Resolution 2020-095 A Resolution Adopting the 2020 Tax Levy Collectible
in 2021 and Adopting the 2021 general Fund and EDA Budgets
3) Do not adopt Resolution 2020-096 A Resolution Adopting the 2020 Tax Levy Collectible in 2021
and Adopting the 2021 general Fund and EDA Budgets
RECOMMENDATION:
“Motion to approve Resolution 2020-095 A Resolution Adopting the 2020 Tax Levy Collectible
in 2021 and Adopting the 2021 general Fund and EDA Budgets”
AND
“Motion to adopt Resolution 2020-096, Adopting 2021 Water, Sewer and Storm Water Fund
Budgets.”
ATTACHMENTS:
1) 2021 Proposed Master Budget Worksheet – General Fund, Utilities and EDA
2) Tax Impact Worksheet
3) Resolution 2020-095
4) Resolution 2020-096
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
1
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
General Fund Revenues:
Taxes
101-410-1320-31010 Current Ad Valorem Taxes 2,216,047$ 2,738,122$ 3,537,317$ 1,684,468 3,257,490$ 3,522,782$ -0.41%
101-410-1320-31020 Delinquent Ad Valorem Taxes 15,785 11,702 15,000 16,870 16,870 15,000 0.00%
101-410-1320-31030 Mobile Home Tax 16,079 18,680 15,000 2,916 15,000 15,000 0.00%
101-410-1320-31030 Delinquent Mobile Home Tax 0 #DIV/0!
101-410-1320-31040 Fiscal Disparities 148,090 194,300 249,327 137,445 249,327 271,597 8.93%
101-410-1320-31045 Delinquent Fiscal Disparities 0 #DIV/0!
101-410-1320-31050 Tax Abatement 0 #DIV/0!
101-410-1320-31910 Penalty & Interest on Taxes 719 1,038 500 833 833 500 0.00%
Total Taxes 2,396,720$ 2,966,393$ 3,817,144$ 1,842,532 3,539,520$ 3,824,879$ 0.20%
Licenses and Permits
101-410-1320-32110 Liquor License 17,000 12,600 8,300 3,100 7,250 8,300 0.00%
101-410-1320-32180 Wastehauler License 840 625 120 600 720 15.20%
101-410-1320-32181 General Contractor License 50 350 150 100 150 150 0.00%
101-410-1320-32184 Blacktopping Contractor License 300 #DIV/0!
101-420-2400-32210 Building Permits 1,044,126 780,104 800,000 941,469 1,100,000 800,000 0.00%
101-430-3100-32211 Driveway Permits 17,570 13,705 10,000 13,255 14,000 12,000 20.00%
101-420-2400-32212 Fireplace Permits 5,580 15,780 16,000 15,660 16,500 16,000 0.00%
101-420-2400-32220 Heating Permits 79,657 74,367 60,000 64,756 68,000 60,000 0.00%
101-420-2400-32230 Plumbing Permits 82,254 91,576 60,000 80,915 85,000 75,000 25.00%
101-420-2400-32232 Pool Permits 150 1,050 1,000 1,725 1,725 1,000 0.00%
101-420-2400-32213 Siding Permits 4,706 12,500 3,303 3,303 5,000 -60.00%
101-420-2400-32214 Roof Permits 12,309 50,000 14,928 15,500 10,000 -80.00%
101-430-3100-32250 Utility Permits 61,620 36,898 27,000 23,983 25,000 21,600 -20.00%
101-420-2220-32260 Burning Permit 2,050 1,585 1,700 1,220 1,500 1,500 -11.76%
101-410-1320-32270 Massage Therapy Licenses 300 300 100 - 100 0.00%
101-420-2400-32275 Fire Suppression Permits 700 6,980 2,500 1,814 5,500 2,000 -20.00%
101-420-2400-32278 Fire Permit Plan Check Fee 1,151 1,400 1,500 - -100.00%Fire Alarm Systems
101-410-1320-32281 Golf Cart Operation Permit 30 30 30 30 #DIV/0!
101-410-1320-32282 Miscellaneous Permits 25 100 150 150 100 #DIV/0!
Total Licenses and Permits 1,317,647$ 1,055,038$ 1,051,375$ 1,166,528 1,344,208$ 1,013,500$ -3.60%
Intergovernmental
101-430-3100-33418 MSA - Maintenance 144,502 153,963 158,582 173,566 173,566 151,755 -4.30%12% cut per state
101-420-2220-33420 State Fire Aid 64,533 68,975 64,000 64,000 64,000 0.00%Sept - Nov receipt for Relief Association
101-410-1320-33422 PERA Aid 2,749 2,749 - #DIV/0!Ended in 2019
101-410-1320-33426 Coronavirus Aid 426,521 749,999
101-410-1930-33426 Miscellaneous State Grants #DIV/0!
101-430-3100-33630 Miscellaneous State Grants 4,327 5,000 1,786 1,500 -70.00%S Washing Cty Watershed grant agreement
101-420-2220-33426 Miscellaneous State Grants 7,128 6,323 5,858 5,858 #DIV/0!
101-450-5200-33426 Miscellaneous State Grants 5,664 6,394 4,820 3,192 3,192 4,820 0.00%DNR/Sunfish Lake Trail Grooming
101-410-1320-33623 Payment in Lieu of Taxes 31,500 149,944 33,428 32,773 33,428 34,097 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 2,889 #DIV/0!
101-410-1320-33521 Recycling Grant - 16,534 16,000 16,000 -100.00%
Total Intergovernmental 264,384$ 414,305$ 281,830$ 641,910 1,047,829$ 256,172$ -9.10%
Charges for Services
101-410-1910-34103 Zoning & Subdivision Fees 93,710 81,695 45,000 46,892 50,000 40,000 -11.11%
101-420-2400-34104 Plan Check Fees 566,532 460,523 525,000 575,986 600,000 520,000 -0.95%
101-410-1320-34105 Sale of Copies, Books, Maps 40 - 50 50 50 0.00%
101-410-1520-34107 Assessment Searches 1,170 810 1,400 1,650 2,000 2,000 42.86%
101-410-1450-34111 Cable Operation Reimbursement 5,000 4,315 5,000 5,000 5,000 0.00%Offset with Cable Operators charge in Communications
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
2
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-420-2400-34112 Planning & Zoning Review Fee 29,300 26,600 25,000 28,275 30,000 20,000 -20.00%$100 every new review charged
101-430-3100-34114 Street Light Fee 4,902 1,161 1,500 3,822 3,822 1,000 -33.33%Developer Agreements
101-410-1910-34115 Base Map Upgrading Fee 8,200 3,050 3,000 6,775 6,775 3,000 0.00%$25/lot created
101-410-1910-36206 Escrow Administration Fee 27,300 27,200 25,000 31,200 35,000 20,000 -20.00%$100 every new escrow is charged
Total Charges for Services 736,216$ 605,366$ 630,950$ 694,600 732,647$ 611,050$ -3.15%
Fines and Forfeits
101-420-2100-35100 Fines 48,253 36,696 50,000 23,586 35,000 35,000 -30.00%
101-420-2100-35130 Forfeitures 950 #DIV/0!
Total Fines and Forfeits 49,202$ 36,696$ 50,000$ 23,586 35,000$ 35,000$ -30.00%
Investment Earnings
101-410-1320-36210 Interest Earnings 78,634 118,299 80,000 80,000 77,000 -3.75%Projected similar as 2018 projected as market is falling
Total Investment Earnings 78,634$ 118,299$ 80,000$ 80,000$ 77,000$ -3.75%
Miscellaneous
101-410-1320-31811 Cable Franchise Revenue 81,581 103,692 100,000 94,841 94,841 85,000 -15.00%best estimate without a franchise renewal in place
101-410-1320-36200 Miscellaneous Revenue 1,806 15,730 3,000 339 3,000 3,000 0.00%
misc. accts. Receivable, LMCIT dividend, misc. one-tiome
revenues
101-420-2220-36200 Miscellaneous Revenue 23,783 598 598 #DIV/0!
101-430-3100-36200 Miscellaneous Revenue 25,403 1,958 1,958 500 #DIV/0!Public Surplus Auction Rev
101-410-1910-36200 Miscellaneous Revenue 28,000 14,700 14,700 15,000 -46.43%AUAR
101-430-3100-36200 Miscellaneous Revenue 1,418 22,707 22,707
101-410-1320-36207 MCMA Grant 3,500 3,500 -100.00%Intern for Admin
101-410-1910-36236 Conservation Easement Fee 20,000 - 20,000 #DIV/0!
101-420-2220-36204 Reimbursements - Fire 20 - 4,920 750 750 -100.00%Training reimbursement from MBFTE
101-420-2220-36230 Donations-Fire 1,500 #DIV/0!
101-410-1320-36230 Donations 14,036 15,000 10,000 14,100 14,100 10,000 0.00%pull tabs from Jaycees sales at TP, NKT?
101-410-1320-34120 Tower Rent 53,531 129,587 110,311 95,542 110,311 112,517 2.00%Estimated from contracts.
Total Miscellaneous 192,091$ 321,659$ 259,731$ 245,535 266,465$ 246,017$ -5.28%
Prior Period Adjustments 32,332
Total General Fund Revenues:5,067,227$ 5,517,756$ 6,171,030$ 4,614,691 7,045,669$ 6,063,618$ -1.74%
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 1,599 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 237 120 130 134 134 130 0.00%
Total Personnel 27,892$ 27,782$ 27,786$ 13,961 27,790$ 27,786$ 0.00%
Materials and Supplies
101-410-1110-42000 Office Supplies 78 125 6 50 125 0.00%business cards, name tags, etc
101-410-1110-42001 Computer Reimbursement 1,000 1,000 - - 3,000 #DIV/0!potential for new mayor and 2 new council members
101-410-1110-43310 Mileage - 300 - 300 0.00%
101-410-1110-43185 IT Support 1,134 1,211 1,001 1,211 1,332 10.00%Council Email Support (Roseville)
Total Materials and Supplies 1,000$ 2,212$ 1,636$ 1,007 1,261$ 4,757$ 190.78%
Charges and Services
101-410-1110-44300 Miscellaneous 5,414 6,910 7,140 5,295 7,140 7,250 1.54%YSB, misc
101-410-1110-44330 Dues & Subscriptions 12,850 14,119 15,000 14,699 15,000 16,500 10.00%LMC, MC, MA
101-410-1110-44370 Conferences & Training - 450 1,000 1,000 0.00%
Total Charges and Services 18,264$ 21,479$ 23,140$ 19,994 22,140$ 24,750$ 6.96%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
3
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
1110 Total Mayor & Council 47,156$ 51,473$ 52,562$ 34,962 51,191$ 57,293$ 9.00%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 214,777 260,732 169,642 211,722 253,582 169,407 -0.14%
Admin more time allocated to water due to 3M work group
and water projects
101-410-1320-41040 Temporary Employees 7,000 372 7,000 -100.00%
101-410-1320-41210 PERA Contributions 16,114 18,358 14,324 16,603 19,544 12,706 -11.30%
101-410-1320-41216 MSRS Contributions -City Admin 1,601 1,601 1,649 3.00%
101-410-1320-41220 FICA Contributions 15,458 14,198 12,978 13,067 16,156 10,503 -19.07%
101-410-1320-41230 Medicare Contributions 3,344 3,056 3,778 2,456 #DIV/0!
101-410-1320-41300 Insurance 48,241 36,341 29,723 29,006 32,608 31,837 7.11%est 10% increase in rates
101-410-1320-41325 Life Insurance 381 852 354 125 130 127 -64.08%
101-410-1320-41330 STD/LTD 1,654 1,178 1,234 1,015 1,200 905 -26.65%
101-410-1320-41420 Unemployment Benefits 461 #DIV/0!
101-410-1320-41510 Workers Compensation 2,005 2,149 1,846 1,912 1,912 2,103 13.93%10% over 2020 Actual
Total Personnel 299,091$ 337,152$ 238,702$ 276,878 337,511$ 231,694$ -2.94%
Materials and Supplies
101-410-1320-42000 Office Supplies 3,211 2,640 4,250 1,491 3,000 3,200 -24.71%
101-410-1320-42030 Printed Forms - 100 100 100 0.00%
Total Materials and Supplies 3,211$ 2,640$ 4,350$ 1,491 3,100$ 3,300$ -24.14%
Charges and Services
101-410-1320-43100 Assessing Services 7,983 85,831 88,750 91,773 91,773 97,625 10.00%Wash Co bills June for previous year
101-410-1320-43040 Legal Services 136,215 80,390 87,500 88,789 110,000 87,500 0.00%
101-410-1320-43150 Contract Services 3,109 2,155 3,193 680 2,000 3,000 -6.04%Shred it, misc
101-410-1320-43185 IT Support 6,936 6,682 6,076 7,290 7,350 10.00%Roseville
101-410-1320-42002 IT Hardware 34 1,500 568 1,500 600 -60.00%One computer
101-410-1320-43190 Software Programs 2,011 3,000 2,309 2,309 2,540 10.00%
laser fiche, adobe, etc (Roseville), 1 additional license
$1000
101-410-1320-43210 Telephone 1,852 2,076 2,586 646 1,000 2,664 3.00%Roseville, Sprint
101-410-1320-43220 Postage 1,157 1,283 2,000 2,517 3,000 2,500 25.00%
101-410-1320-43310 Mileage 772 539 1,100 32 100 1,100 0.00%
101-410-1320-43510 Legal Publishing 1,608 9,962 10,200 5,588 10,200 2,000 -80.39%
101-410-1320-43610 Insurance 25,565 32,212 39,214 40,970 40,970 45,067 14.93%10% inc over 2020 actual
101-410-1320-44330 Dues & Subscriptions 1,919 1,746 2,060 1,731 2,000 2,200 6.80%
101-410-1320-44370 Conferences & Training 2,637 1,394 5,000 1,200 5,000 0.00%
101-410-1320-44371 Allocation to Building Inspections - - (2,715) (3,898) (2,810) 3.48%Allocation of overhead charges to Bulding Dept
Total Charges and Services 188,658$ 227,558$ 249,379$ 239,370 269,444$ 256,336$ 2.79%
Miscellaneous
101-410-1320-44300 Miscellaneous 1,156 2,972 1,500 8,460 8,700 1,500 -0.02%Eagle Point Business Park Easement billing
Total Miscellaneous 1,156$ 2,972$ 1,500$ 8,460 8,700$ 1,500$ -0.02%
1320 Total Administration 492,116$ 570,322$ 493,931$ 526,199 618,755$ 492,830$ -0.22%
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 6,397 795 7,250 1,973 9,655 - -100.00%no election in 2021
101-410-1410-41510 Workers Compensation - - - #DIV/0!
Total Personnel 6,397$ 795$ 7,250$ 1,973 9,655$ -$ -100.00%
Charges and Services
101-410-1410-43310 Travel Expense 44 25 50 0 50 -100.00%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
4
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-410-1410-43510 Legal Notices Publishing 20 71 32 #DIV/0!
101-410-1410-43150 Contract Services 1,660 1,660 2,000 1,660 1,660 3,150 57.50%Wash. Cty. charges for elections
Total Charges and Services 1,724$ 1,685$ 2,050$ 1,731 1,742$ 3,150$ 53.66%
Capital Outlay
101-480-8000-45800 Other Equipment - - - #DIV/0!
Total Capital Outlay -$ -$ -$ #DIV/0!
Miscellaneous
101-410-1410-44300 Miscellaneous 630 159 700 580 1,000 -100.00%
Total Miscellaneous 630$ 159$ 700$ 580 1,000$ -100.00%
1410 Total Elections 8,751$ 2,639$ 10,000$ 4,284 12,397$ 3,150$ -68.50%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 29,159 27,051 25,775 20,495 25,775 27,128 5.25%
101-410-1450-41210 PERA Contributions 2,187 1,907 1,933 1,634 1,933 2,035 5.26%
101-410-1450-41220 FICA Contributions 2,211 1,543 1,972 1,351 1,575 1,682 -14.71%
101-410-1450-41230 Medicare Contributions 359 316 368 393 #DIV/0!
101-410-1450-41300 Insurance 5,101 5,462 6,287 2,134 6,287 6,909 9.89%
101-410-1450-41325 Life Insurance 60 99 65 12 20 28 -57.55%
101-410-1450-41330 STD/LTD 146 105 162 60 100 145 -10.68%
101-410-1450-41510 Workers Compensation 262 298 306 279 279 307 0.23%
Total Personnel 39,125$ 36,824$ 36,500$ 26,281 36,337$ 38,626$ 5.82%
Charges and Services
101-410-1450-43090 Newsletter 2,870 3,179 1,100 553 1,100 1,200 9.09%printing only (Split with Water and Sewer)
101-410-1450-43180 Information Technology/Web 40,061 2,068 2,000 1,878 2,000 2,200 10.00%Website,Constant Contact, Not Form
101-410-1450-43185 IT Support 551 535 487 535 589 10.00%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 1,461 1,500 1,500 1,650 10.00%newsletter postage
101-410-1450-43310 Mileage #DIV/0!
101-410-1450-43510 Public Notices #DIV/0!
101-410-1450-43152 Cable Operations 5,050 4,645 5,000 2,910 5,000 5,000 0.00%
101-410-1450-44370 Conferences and Training - - 500 500 0.00%
Total Charges and Services 51,860$ 11,904$ 10,635$ 5,828 10,135$ 11,139$ 4.73%
1450 Total Communications 90,986$ 48,728$ 47,135$ 32,109 46,472$ 49,765$ 5.58%
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 69,526 95,690 71,821 9,826 18,000 74,290 3.44%higher paid position, more acct time in finance
101-410-1520-41020 Overtime #DIV/0!
101-410-1520-41040 Temporary Employees 5,636 5,568 6,963 7,102 2.00%Intern
101-410-1520-41210 PERA Contributions 5,215 6,860 5,387 978 1,377 5,572 3.44%
101-410-1520-41220 FICA Contributions 5,425 5,730 6,027 760 1,116 5,046 -16.27%
101-410-1520-41230 Medicare Contributions 1,335 127 261 1,180 #DIV/0!
101-410-1520-41300 Insurance 7,586 3,922 10,863 4,900 6,000 13,589 25.10%more acct time in finance
101-410-1520-41325 Life Insurance 86 321 129 9 9 54 -57.92%
101-410-1520-41330 STD/LTD 89 490 657 45 45 457 -30.47%
101-410-1520-41420 Unemployment Benefits 5,537 #DIV/0!
101-410-1520-41510 Workers Compensation 244 1,006 864 850 850 935 8.26%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
5
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
Total Personnel 99,344$ 120,922$ 102,710$ 17,495 27,658$ 108,225$ 5.37%
Materials and Supplies
101-410-1520-42000 Office Supplies 1,299 297 800 240 800 800 0.00%
101-410-1520-42030 Printed Forms 1,039 1,301 1,000 1,000 1,000 0.00%Check and deposit book costs
Total Materials and Supplies 2,338$ 1,598$ 1,800$ 240 1,800$ 1,800$ 0.00%
Charges and Services
101-410-1520-43010 Audit Services 29,820 9,246 7,987 9,105 8,812 8,227 3.00% split GF, Water, Sewer, SW
101-410-1520-43150 Contract Services 79,620 1,750 3,060 38,301 45,000 10,000 226.80%
101-410-1520-43185 IT Support 2,120 3,893 3,779 3,436 3,779 4,157 10.00%Roseville
101-410-1520-42002 IT Hardware 718 505 - 1,500 #DIV/0!two new computers
101-410-1520-43190 Software Programs 18,973 3,419 2,834 2,802 2,834 2,919 3.00%
Accela support (slit with W, S, SW $9226)/Banyon/Credit Card
Services, Roseville
101-410-1520-43210 Telephone 580 528 595 613 3.00%Roseville IT Phone
101-410-1520-43310 Mileage 168 - 500 500 0.00%
101-410-1520-44330 Dues & Subscriptions 2,071 1,294 2,100 650 870 2,300 9.52%GFOA and CAFR
101-410-1520-44370 Conferences & Training 642 455 3,000 3,200 6.67%
101-410-1520-44371 Allocation to Building Inspections - - (1,959) (1,575) (2,324) 18.65%Allocation charge for Building Dept.
Total Charges and Services 134,713$ 21,090$ 21,896$ 54,294 59,720$ 31,091$ 41.99%
Miscellaneous
101-410-1520-44300 Miscellaneous 2,141 1,119 4,750 962 3,000 5,000 5.26%
Bank Fees, Wire Transfer Fees, Excise Tax, Penalties, County
charges, Health Partners, Ind Health Svs Network
Total Miscellaneous 2,141$ 1,119$ 4,750$ 962 3,000$ 5,000$ 5.26%
1520 Total Finance 238,536$ 144,729$ 131,157$ 72,991 92,178$ 146,116$ 11.41%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 148,529 161,971 160,011 118,911 137,184 163,494 2.18%
101-410-1910-41020 Overtime #DIV/0!
101-410-1910-41040 Temporary Employees 4,096 6,963 5,915 6,963 7,102 2.00%Intern
101-410-1910-41210 PERA Contributions 10,784 11,523 12,001 9,459 10,495 12,262 2.18%
101-410-1910-41220 FICA Contributions 11,628 9,833 12,774 8,147 8,505 10,577 -17.20%
101-410-1910-41230 Medicare Contributions 2,290 1,905 1,989 2,474 #DIV/0!
101-410-1910-41300 Insurance 6,684 10,726 29,322 16,208 26,344 32,222 9.89%
101-410-1910-41325 Life Insurance 294 340 297 44 58 129 -56.67%
101-410-1910-41330 STD/LTD 1,015 330 829 684 838 935 12.83%
101-410-1910-41510 Workers Compensation 1,424 1,273 1,308 1,581 1,581 1,739 32.96%
Total Personnel 184,984$ 202,382$ 223,505$ 162,854 193,957$ 230,933$ 3.32%
Materials and Supplies
101-410-1910-42000 Office Supplies 752 62 200 96 100 150 -25.00%
101-410-1910-42030 Printed Forms - - - #DIV/0!
Total Materials and Supplies 752$ 62$ 200$ 100$ 150$ -25.00%
Charges and Services
101-410-1910-43020 Comprehensive Planning 50,885 7,796 744 800 400 #DIV/0!Comp Plan complete, line item for consulting if needed
101-410-1910-43030 Engineering Services 11,170 16,450 15,000 8,225 10,000 12,000 -20.00%
101-410-1910-43150 Contract Services 2,249 11,675 6,000 8,242 12,000 21,000 250.00%Includes contract for operational audit
101-410-1910-43180 Information Technology/Web 1,688 #DIV/0!
101-410-1910-43185 IT Support 5,672 5,600 5,005 5,800 6,160 10.00%Roseville
101-410-1910-42002 IT Hardware 505 #DIV/0!
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
6
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-410-1910-43190 Software Programs 623 973 1,376 1,000 1,514 10.00%Roseville, Comp Plan Software
101-410-1910-43210 Telephone 724 528 600 500 600 0.00%Roseville
101-410-1910-43220 Postage 79 - 150 150 150 0.00%
101-410-1910-43310 Mileage 158 271 350 40 50 100 -71.43%
101-410-1910-43510 Legal Publishing 2,185 1,091 1,500 1,298 1,500 1,200 -20.00%
101-410-1910-44330 Dues & Subscriptions 170 354 650 372 500 500 -23.08%ULI, AICP memberships
101-410-1910-44350 Books - #DIV/0!
101-410-1910-44370 Conferences & Training 273 20 1,000 100 200 500 -50.00%APA Confr
Total Charges and Services 68,515$ 47,023$ 32,226$ 23,282 32,500$ 44,124$ 36.92%
Miscellaneous
101-410-1910-44300 Miscellaneous 76 - 200 200 200 0.00%
Total Miscellaneous 76$ -$ 200$ 200$ 200$ 0.00%
1910 Total Planning & Zoning 254,327$ 249,467$ 256,131$ 186,136 226,757$ 275,407$ 7.53%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 31,770 38,482 40,000 22,500 35,000 40,000 0.00%
Total Charges and Services 31,770$ 38,482$ 40,000$ 22,500 35,000$ 40,000$ 0.00%
Capital Outlay
101-480-8000-45900 Construction Projects - 6,881 - #DIV/0!
Total Capital Outlay -$ 6,881$ -$ #DIV/0!
1930 Total Engineering Services 31,770$ 45,363$ 40,000$ 22,500 35,000$ 40,000$ 0.00%
1940 City Hall
Materials and Supplies
101-410-1940-42110 Cleaning Supplies 97 17 25 100 #DIV/0!
101-410-1940-42230 Building Repair Supplies 801 124 800 500 800 0.00%
Total Materials and Supplies 801$ 124$ 800$ 0 525$ 900$ 12.50%
Charges and Services
101-410-1940-43180 Information Technology/Web 400 400 400 440 10.00%
101-410-1940-43185 IT Support 5,244 5,090 4,628 5,090 5,599 10.00%Roseville
101-410-1940-42002 IT Hardware 505 #DIV/0!
101-410-1940-43190 Software Programs #DIV/0!
101-410-1940-43210 Telephone 870 893 877 877 903 3.00%Roseville
101-410-1940-43810 Utilities 3,686 3,596 4,422 2,534 4,000 4,555 3.00%xcel, water, sewer
101-410-1940-43840 Refuse 1,402 1,783 1,600 1,318 1,600 1,648 3.00%
101-410-1940-44010 Repairs/Maint Contractual Bldg 11,353 5,984 6,000 4,730 6,000 6,600 10.00%cintas and cleaning
101-410-1940-44040 Repairs/Maint Contractual Eqpt 14,434 11,577 15,000 9,462 15,000 16,000 6.67%
101-900-9000-47205 Rentals - Building 10,664 - - #DIV/0!
city lease space 2019-2021 transfer to Brookfield - Budget
here but JE will be a transfer See below
101-410-1940-44371 Allocation to Building Inspections - - (14,493) (14,091) (15,482) 6.82%Allocation to Building Inspection department
Total Charges and Services 42,411$ 29,982$ 18,896$ 22,672 18,876$ 20,263$ 7.23%
Miscellaneous
101-410-1940-44300 Miscellaneous 1,286 1,276 1,800 698 1,500 1,800 0.00%
Total Miscellaneous 1,286$ 1,276$ 1,800$ 698 1,500$ 1,800$ 0.00%
1940 Total City Hall 44,498$ 31,382$ 21,496$ 23,370 20,901$ 22,963$ 6.82%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
7
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
2100 Police
Charges and Services
101-420-2100-43150 Law Enforcement Contract 665,309 702,403 773,255 363,420 773,255 920,183 19.00%Additional Officer added full year
101-420-2100-44301 Misc. - Community Event 1,800 - 1,800 1,800 0.00%
Total Charges and Services 667,109$ 702,403$ 775,055$ 363,420 773,255$ 921,983$ 18.96%
2100 Total Police 667,109$ 702,403$ 775,055$ 363,420 773,255$ 921,983$ 18.96%
2150 Prosecution
Charges and Services
101-420-2150-43045 Attorney Criminal 42,164 46,434 49,000 31,960 49,000 51,000 4.08%$4,166/mth
Total Charges and Services 42,164$ 46,434$ 49,000$ 31,960 49,000$ 51,000$ 4.08%
2150 Total Prosecution 42,164$ 46,434$ 49,000$ 31,960 49,000$ 51,000$ 4.08%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 85,800 82,175 88,274 51,653 70,651 169,562 92.09%addl full time fire inspector
101-420-2220-41030 Part-time Salaries 114,980 186,057 178,636 144,327 175,568 191,527 7.22%
101-420-2220-41035 Paid On Call Salaries 73,656 59,412 73,364 26,338 43,067 75,000 2.23%
101-420-2220-41210 PERA Contributions 31,340 37,736 32,236 20,527 43,581 42,012 30.33%
101-420-2220-41220 FICA Contributions 14,654 14,185 19,308 12,271 17,936 27,038 40.03%
101-420-2220-41230 Medicare Contributions 4,408 3,627 4,195 6,323 #DIV/0!
101-420-2220-41300 Insurance 16,072 15,126 13,834 7,109 10,000 31,726 129.33%addl full time fire inspector
101-420-2220-41325 Life Insurance 120 312 515 120 -76.68%
101-420-2220-41330 STD/LTD 572 484 1,766 1,108 -37.28%
101-420-2220-41420 Unemployment Benefits 20 2,431 653 653 2,500 #DIV/0!
101-420-2220-41510 Workers Compensation 31,635 41,977 32,505 47,294 47,294 52,023 60.05%
Total Personnel 368,851$ 444,303$ 440,438$ 313,799 412,944$ 598,939$ 35.99%
Materials and Supplies
101-420-2220-42000 Office Supplies 1,136 1,413 500 352 500 1,000 100.00%supplies for new FTE
101-420-2220-42080 EMS Supplies 236 2,317 2,800 352 2,800 2,400 -14.29%
101-420-2220-42090 Fire Prevention 332 651 2,000 1,710 1,710 2,000 0.00%
101-420-2220-42120 Fuel, Oil and Fluids 13,252 13,948 9,400 6,180 9,400 14,000 48.94%Incresed call volume and PT FF's out more.
101-420-2220-42400 Small Tools & Equipment 27,785 16,076 30,175 11,668 30,175 24,679 -18.21%average of last 3 years
Total Materials and Supplies 42,741$ 34,405$ 44,875$ 20,262 44,585$ 44,079$ -1.77%
Charges and Services
101-420-2220-43050 Physicals 8,796 8,878 8,296 2,219 8,296 8,300 0.05%3 hires, FIT test cost up.
101-420-2220-43150 Contract Services 1,000 11,115 18,085 41,635 41,635 3,500 -80.65%Actuarial Fees for Relief Association $1000
101-420-2220-43180 Information Technology/Web 880 2,925 #DIV/0!
101-420-2220-43185 IT Support 18,680 17,130 16,485 17,130 18,843 10.00%Roseville
101-420-2220-42002 IT Hardware 2,554 1,200 #DIV/0!new desktop for inspector, new network switch for station
101-420-2220-43190 Software Programs 341 341 -100.00%
101-420-2220-43210 Telephone 3,798 3,274 4,000 3,914 4,538 4,674 16.85%Sprint, TDS, Verizon, Roseville
101-420-2220-43230 Radio 18,928 18,200 25,636 11,402 25,636 20,000 -21.98%
101-420-2220-43310 Mileage 370 178 500 190 500 500 0.00%
101-420-2220-43630 Insurance 7,195 7,825 9,101 9,515 9,515 10,467 15.00%
101-420-2220-43810 Utility 12,756 13,441 15,000 9,360 15,000 15,450 3.00%
101-420-2220-43840 Refuse 586 746 1,000 549 1,000 1,030 3.00%
101-420-2220-44010 Repairs/Maint Bldg 14,543 10,688 8,440 6,198 8,440 9,000 6.64%Station #2 tank pumping.
101-420-2220-44040 Repairs/Maint Eqpt 48,372 57,265 33,920 34,346 43,000 43,920 29.48%
Even year ladder maint., Increase in inspection costs. PSC
requested $10k+
101-420-2220-44170 Uniforms 8,615 8,133 10,321 7,054 10,321 10,000 -3.11%3 hires, replace stat. coats and polo's.
101-420-2220-44330 Dues & Subscriptions 4,935 3,998 6,330 2,033 6,330 6,330 0.00%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
8
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-420-2220-44350 Books 1,400 440 1,064 1,064 1,000 127.27%
101-420-2220-44370 Conferences & Training 17,743 14,174 20,580 8,586 15,000 20,580 0.00%Switched from Century to Make the Move.
Total Charges and Services 148,518$ 183,815$ 179,120$ 154,550 207,405$ 174,794$ -2.42%
Capital Outlay
101-480-8000-45500 Vehicle #DIV/0!
101-480-8000-45800 Equipment - - #DIV/0!
101-900-9000-47200 Transfer to Vehicle Replacement Fund - - - #DIV/0!Transfer to Vehicle Replacement Fund - See below
Total Capital Outlay -$ -$ -$ #DIV/0!
Miscellaneous
101-420-2220-44300 Miscellaneous 1,524 1,492 2,000 300 2,000 2,000 0.00%
Total Miscellaneous 1,524$ 1,492$ 2,000$ 300 2,000$ 2,000$ 0.00%
#DIV/0!
2220 Total Fire 561,634$ 664,015$ 666,433$ 488,911 666,934$ 819,812$ 23.01%
2220 Fire Relief
Charges and Services
101-420-2220-44920 Fire State Aid 64,533 68,975 64,000 64,000 64,000 0.00%Relief Assoc. pass through
Total Charges and Services 64,533$ 68,975$ 64,000$ 64,000$ 64,000$ 0.00%
2250 Total Fire Relief 64,533$ 68,975$ 64,000$ 0 64,000$ 64,000$ 0.00%
2400 Building Inspection
Personnel
101-420-2400-41010 Full-time Salaries 210,186 214,668 369,167 154,705 185,000 400,707 8.54%
101-420-2400-41030 Part-time Salaries - #DIV/0!
101-420-2400-41020 Overtime 2,996 #DIV/0!
101-420-2400-41040 Temporary Employees #DIV/0!
101-420-2400-41210 PERA Contributions 15,769 14,824 28,960 12,545 14,153 30,053 3.77%
MSRS Contributions -City Admin 489 489 504 3.07%
101-420-2400-41220 FICA Contributions 15,570 12,481 27,654 9,900 11,470 24,844 -10.16%
101-420-2400-41230 Medicare Contributions 2,907 2,375 2,683 5,810 #DIV/0!
101-420-2400-41300 Insurance 31,118 23,088 73,872 23,584 40,000 81,179 9.89%
101-420-2400-41325 Life Insurance 297 635 600 107 150 331 -44.86%
101-420-2400-41330 STD/LTD 1,230 668 2,000 716 1,000 2,341 17.07%
101-420-2400-41510 Workers Compensation 2,567 2,070 3,532 4,377 4,377 4,815 36.32%
Total Personnel 276,738$ 274,337$ 506,274$ 208,309 259,321$ 550,584$ 8.75%
Materials and Supplies
101-420-2400-42000 Office Supplies 865 558 1,750 214 1,000 1,750 0.00%
101-420-2400-42030 Printed Forms - 350 350 350 0.00%
101-420-2400-42120 Fuel, Oil and Fluids 2,841 1,976 3,600 1,634 3,600 3,600 0.00%
Total Materials and Supplies 3,706$ 2,534$ 5,700$ 1,848 4,950$ 5,700$ 0.00%
Charges and Services
101-420-2400-43030 Engineering 3,548 3,000 245 3,000 5,000 66.67%
101-420-2400-43150 Inspector Contract Services 142,283 5,000 488,873 643,000 319,300 6286.00%MnSPECT (or equivalent of 3 FTEs) Incl contract for op audit
101-420-2400-43180 Information Technology/Web 4,552 842 3,280 6,500 #DIV/0!See below separated out for 2019
101-420-2400-43185 IT Support 5,825 6,200 5,141 6,200 6,820 10.00%Roseville
101-420-2400-42002 IT Hardware 1,480 600 122 722 700 16.67%Computer Desktops 1
101-420-2400-43190 Software Programs 986 8,900 395 1,000 1,100 -87.64%i-pads and PermitWorks,Roseville
101-420-2400-43210 Telephone 3,579 3,323 3,650 2,514 3,650 3,760 3.00%Roseville , Sprint, verizon card costs
101-420-2400-43630 Insurance 3,566 2,790 4,511 3,387 3,387 4,962 10.00%
101-420-2400-44040 Repairs/Maint Eqpt 1,012 2,000 1,500 620 1,750 1,500 0.00%
101-420-2400-44170 Uniforms 560 260 800 90 400 800 0.00%Jackets, shirts, ID's
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
9
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-420-2400-44330 Dues & Subscriptions 65 260 500 130 130 500 0.00%
101-420-2400-44350 Books 231 1,168 500 595 595 600 20.00%
101-420-2400-44370 Conferences & Training 2,885 2,705 3,200 791 1,000 3,200 0.00%
Total Charges and Services 16,449$ 167,470$ 38,361$ 506,183 671,334$ 348,242$ 807.80%
Capital Outlay
101-480-2400-45500 Vehicle - 24,000 - #DIV/0!
Total Capital Outlay -$ 24,000$ -$ #DIV/0!
Miscellaneous
101-420-2400-44371 Allocations from Admin, Finance, City Hall 19,167 19,564 20,616 7.56%
101-420-2400-44300 Miscellaneous - 266 1,000 75 500 1,000 0.00%
Total Miscellaneous -$ 266$ 20,167$ 20,064$ 21,616$ 7.18%
2400 Total Building Inspection 296,893$ 468,607$ 570,502$ 716,340 955,669$ 926,141$ 62.34%
2500 Emergency Communications
Charges and Services
101-420-2500-43150 Contract Services 900 1,933 3,350 900 3,350 3,350 0.00%Increse due to repair/replace siren pole.
Total Charges and Services 900$ 1,933$ 3,350$ 900 3,350$ 3,350$ 0.00%
2500 Total Emergency Communications 900$ 1,933$ 3,350$ 900 3,350$ 3,350$ 0.00%
2700 Animal Control
Charges and Services
101-420-2700-43150 Contract Services 10,930 19,902 11,000 9,664 11,000 13,000 18.18%
Total Charges and Services 10,930$ 19,902$ 11,000$ 9,664 11,000$ 13,000$ 18.18%
2700 Total Animal Control 10,930$ 19,902$ 11,000$ 9,664 11,000$ 13,000$ 18.18%
3100 Streets
Personnel
101-430-3100-41010 Full-time Salaries 357,436 382,736 307,899 280,832 329,904 412,315 33.91%
Reallocated based upon 2019 and 2020YTD actual re: time
allocation
101-430-3100-41020 Overtime 4,676 12,217 9,000 17,203 9,000 6,000 -33.33%On call and overtime
101-430-3100-41040 Temporary Employees 2,550 4,527 10,764 126 10,764 12,500 16.13%Seasonals ($13-$14/hr)
101-430-3100-41210 PERA Contributions 26,793 28,848 23,542 23,465 26,750 31,374 33.27%
101-430-3100-41220 FICA Contributions 26,977 23,455 24,836 18,531 21,679 26,711 7.55%
101-430-3100-41230 Medicare Contributions 5,463 4,360 5,070 6,247 #DIV/0!
101-430-3100-41300 Insurance 70,328 79,988 77,834 59,822 71,752 92,920 19.38%
101-430-3100-41325 Life Insurance 536 1,706 844 264 318 427 -49.43%
101-430-3100-41330 STD/LTD 1,951 1,496 2,110 1,661 1,998 2,267 7.46%
101-430-3100-41600 Safety Clothing Allowance 160 515 600 77 600 600 0.00%Boots ($200 per person allocated by Salary Allocation)
101-430-3100-41420 Unemployment Benefits 3,636 #DIV/0!
101-430-3100-41510 Workers Compensation 23,593 31,402 32,266 37,462 37,462 41,208 27.72%
Total Personnel 518,635$ 572,353$ 489,695$ 443,803 515,297$ 632,568$ 29.18%
Materials and Supplies
101-430-3100-42000 Office Supplies 443 1,368 650 142 500 500 -23.08%
101-430-3100-42120 Fuel, Oil and Fluids 41,006 17,663 17,000 16,388 20,000 21,000 23.53%more roads to maintain
101-430-3100-42150 Operating Supplies 5,606 16,628 4,400 7,833 9,500 9,500 115.91%
101-430-3100-42210 Repair/Maint. Supplies 28,270 12,678 10,000 4,822 7,500 10,000 0.00%
101-430-3100-42212 Repair/Maint. Supplies S&I 228 8,834 10,000 7,859 10,000 10,000 0.00%
101-430-3100-42240 Street Maintenance & Landscaping - Materials 37,568 50,356 39,864 20,896 39,000 39,000 -2.17%
Sealcoat and Crackseal materials - potholes, landscape
fixes, etc,
101-430-3100-42260 Street Signs 8,944 3,287 4,500 1,136 4,000 4,000 -11.11%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
10
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-430-3100-42290 Sand/Salt S&I 125,999 129,492 153,363 111,880 111,880 85,000 -44.58%have 700 tons of treated on hand
101-430-3100-42400 Small Tools & Minor Equipment 6,166 16,188 4,500 722 4,500 4,500 0.00%
101-430-3100-44375 Personal Protection Equipment 1,188 800 1,400 1,127 1,400 1,200 -14.29%
Total Materials and Supplies 255,419$ 257,440$ 245,677$ 172,805 208,280$ 184,700$ -24.82%
Charges and Services
101-430-3100-43030 Engineering Services 12,289 13,178 6,000 10,048 14,000 14,000 133.33%ROW permits
101-430-3100-43090 Sealcoating & Crack Sealing 120,732 795,917 565,000 526,058 545,000 565,000 0.00%Sealcoat, crackseal, mill/overlay
101-430-3100-43150 Contract Services 25,501 20,364 24,000 15,661 20,000 24,000 0.00%Striping, guard rail repair, tree trimming, mowing, etc.
101-430-3100-43185 IT Support 1,750 11,796 11,782 7,544 11,796 12,976 10.13%Roseville/Comcast
101-430-3100-42002 IT Hardware 37 513 1,200 - 750 -37.50%2 computers
101-430-3100-43190 Software Programs 1,540 1,700 3,662 3,662 1,750 2.94%Roseville, BeHIve Asset Mgmt
101-430-3100-43210 Telephone 6,156 3,946 6,200 3,152 5,000 5,500 -11.29%Roseville, Sprint, TDS, Verizon
101-430-3100-43230 Radio 24,117 4,091 5,000 3,000 5,000 5,000 0.00%Wash Co. fees
101-430-3100-43310 Mileage 280 250 150 250 0.00%
101-430-3100-43510 Public Notices 212 212 134 212 212 0.00%
101-430-3100-43630 Insurance 17,740 19,293 22,441 23,443 23,443 25,787 14.91%
101-430-3100-43810 Utilities 22,111 25,821 24,000 17,994 35,000 25,000 4.17% US Solar Subsription/Traffic Signals/PW Electric
101-430-3100-43811 Street Lights 43,826 39,576 36,000 34,043 42,000 39,000 8.33%
101-430-3100-43840 Refuse 5,998 7,420 4,500 4,129 4,750 4,600 2.22%
101-430-3100-44010 Repairs/Maint Bldg.35,637 21,541 15,000 3,854 10,000 12,000 -20.00%
101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.2,955 298 500 2,348 2,500 650 30.00%generator in 2020
101-430-3100-44040 Repairs/Maint Equip 27,429 28,422 25,000 9,004 24,000 29,500 18.00%hot box repair
101-430-3100-44041 Repairs/Maint Equip S&I 1,182 19,872 14,000 8,164 12,500 14,000 0.00%
101-430-3100-44130 Equipment Rental 2,500 163 2,000 1,650 1,500 2,000 0.00%
101-430-3100-44170 Uniforms 8,047 5,605 5,625 4,485 5,650 5,700 1.33%Allocate to all dept
101-430-3100-44330 Dues & Subscriptions 661 606 700 614 700 750 7.14%
101-430-3100-44370 Conferences & Training 2,956 6,043 3,000 0 1,000 4,500 50.00%continuing ed catch up from COVID
Total Charges and Services 366,067$ 1,030,570$ 774,110$ 678,987 767,863$ 792,925$ 2.43%
Capital Outlay
101-900-9000-47200 Transfer to Vehicle Replacement Fund #DIV/0!Transfer to Vehicle Replacement Fund - See below
101-480-3100-45500 Capital Purchases 57,443 - - #DIV/0!
Total Capital Outlay 57,443$ -$ -$ 0 -$ #DIV/0!
Miscellaneous
101-430-3100-44300 Miscellaneous 559 1,866 1,000 352 1,000 1,000 0.00%
Total Miscellaneous 559$ 1,866$ 1,000$ 352 1,000$ 1,000$ 0.00%
3100 Total Streets 1,198,122$ 1,862,229$ 1,510,482$ 1,295,947 1,492,440$ 1,611,193$ 6.67%
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 64,831 80,410 141,559 70,947 77,478 72,988 -48.44%
Reallocated based upon 2019 & 2020 YTD actual re: time
allocation
101-450-5200-41030 Part-time Salaries 47 7,404 #DIV/0!
101-450-5200-41020 Overtime 97 315 315 #DIV/0!
101-450-5200-41040 Temporary Employees 9,311 4,725 10,000 8,983 8,983 10,000 0.00%Seasonal Workers/Park Summer-Ice Rink Winter
101-450-5200-41210 PERA Contributions 4,977 5,628 10,617 5,662 5,927 5,474 -48.44%
101-450-5200-41220 FICA Contributions 5,544 4,886 11,900 5,075 5,820 5,145 -56.76%
101-450-5200-41230 Medicare Contributions 1,138 1,191 1,361 1,203 #DIV/0!
101-450-5200-41300 Insurance 6,248 11,314 36,229 13,479 16,125 15,415 -57.45%
101-450-5200-41325 Life Insurance 57 322 206 65 75 67 -67.59%
101-450-5200-41330 STD/LTD 202 241 560 405 560 401 -28.33%
101-450-5200-41600 Safety Clothing Allowance 175 350 350 350 0.00%Boots ($200 per person allocated by Salary Allocation)
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
11
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-450-5200-41420 Unemployment Benefits #DIV/0!
101-450-5200-41510 Workers Compensation 22,078 8,772 9,013 9,910 9,910 10,901 20.94%
Total Personnel 113,248$ 117,755$ 220,435$ 116,032 134,308$ 121,945$ -44.68%
Materials and Supplies
101-450-5200-42000 Office Supplies 394 408 650 43 450 450 -30.77%
101-450-5200-42120 Fuel, Oil and Fluids 7,839 6,250 3,251 5,000 5,500 -12.00%Allocated to all PW departments
101-450-5200-42150 Operating Supplies 989 672 750 444 750 750 0.00%
101-450-5200-42160 Chemicals 579 201 1,000 201 201 -100.00%
101-450-5200-42210 Repair/Maint. Supplies 5,107 6,969 5,500 9,239 9,239 6,000 9.09%
101-450-5200-42230 Building Repair Supplies 63 69 500 500 500 0.00%
101-450-5200-42250 Landscaping Materials 135 562 562 550 #DIV/0!
101-450-5200-42400 Small Tools & Minor Equipment 1,570 784 4,550 4,186 4,550 4,550 0.00%small aluminum trailer $1500
Total Materials and Supplies 8,701$ 17,077$ 19,200$ 17,926 21,252$ 18,300$ -4.69%
Charges and Services
101-450-5200-43030 Engineering Services 123 #DIV/0!
101-450-5200-43150 Contracted Services 63,562 51,108 64,500 69,476 70,000 56,000 -13.18%
Mowing $45k, $13k Fertilizer, $9k misc (2 addditional
parks)
101-450-5200-43185 IT Support 2,620 5,019 4,636 4,658 5,000 5,500 18.64%Roseville
101-450-5200-42002 IT Hardware 505 250 -100.00%
101-450-5200-43190 Software Programs 340 340 -100.00%Roseville
101-450-5200-43210 Telephone 1,085 1,770 1,750 1,036 1,750 1,750 0.00%Roseville, Sprint
101-450-5200-43630 Insurance 5,404 5,876 6,835 7,144 7,144 7,858 14.97%
101-450-5200-43810 Utilities 7,314 8,805 10,500 7,141 10,500 10,815 3.00%
101-450-5200-43840 Refuse 2,609 4,564 4,000 2,636 4,000 4,000 0.00%
101-450-5200-44010 Repairs/Maint Bldg 2,074 6,289 2,500 3,995 4,100 3,000 20.00%
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 5,434 3,063 3,200 3,930 4,000 3,200 0.00%
101-450-5200-44040 Repairs/Maint Eqpt 5,200 17,669 14,975 626 8,500 14,000 -6.51%
101-450-5200-44120 Rentals - Buildings 6,294 5,489 7,000 4,924 7,000 7,000 0.00%porta-potties at new parks
101-450-5200-44170 Uniforms 837 1,078 728 1,078 1,100 2.04%Allocated from Streets
101-450-5200-44301 Events 482 524 550 544 544 - -100.00%Tree Give Away
101-450-5200-44302 Lakes 9,934 12,570 15,000 14,965 14,956 15,000 0.00%Grant to treat Invasive Species
101-450-5200-44330 Dues & Subscriptions 60 60
101-450-5200-44370 Conferences & Training 1,495 2,137 800 2,828 2,828 3,000 275.00%continuing ed catch up from COVID
101-450-5200-44130 Equipment Rental 650 797 1,000 415 1,000 1,000 0.00%
101-450-5200-44375 Personal Protection Equipment 1,262 229 400 406 406 400 0.00%
Total Charges and Services 115,540$ 127,591$ 139,314$ 125,512 142,866$ 133,623$ -4.08%
Capital Outlay
101-900-9000-47200 Transfer to Vehicle Replacement Fund #DIV/0!Transfer to Vehicle Replacement Fund-See below
101-900-5200-45500 Capital Purchases 21,003 - - #DIV/0!
Total Capital Outlay 21,003$ -$ -$ #DIV/0!
Miscellaneous
101-450-5200-44300 Miscellaneous 958 1,555 1,000 416 750 1,000 0.00%
Total Miscellaneous 958$ 1,555$ 1,000$ 416 750$ 1,000$ 0.00%
5200 Total Parks & Recreation 259,450$ 263,978$ 379,949$ 259,886 299,176$ 274,868$ -27.66%
-
9000 Transfers
Transfers
101-900-9000-47200 Transfer to Washington County (Library)#DIV/0!
101-900-9000-47205 Operating Transfer to EDA 25,225 30,000 30,000 30,000 30,000 0.00%Transfer for City Hall to EDA
101-900-9000-47201 Transfer to Project Fund 25,000 25,000 -100.00%Transfer to Lake Elmo Ave Phase 3 Project Fund
101-900-9000-47201 Transfer to Project Fund 30,000 123 65,000 -100.00%Transfer to Project Fund Kwik Trip Stoplight
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
12
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
101-900-9000-47201 Transfer to Project Fund 117,820 #DIV/0!
101-900-9000-47285 Transfer to Debt Service 67,859 #DIV/0!
101-900-9000-47200 Transfer to Vehicle Replacement Fund 570,076 903,847 903,847 135,746 -84.98%
Additional available for transfer to Equpment Replacement
Fund
101-900-9000-47250 Transfer to Vehicle Replacement Fund 75,000 100,000 100,000 125,000 25.00%Budgeted Transfer for Fire, Streets, Parks Equipment
101-900-9000-47200 Transfer to Vehicle Replacement Fund - - - #DIV/0!Fund Balance transfer for Equipment
Total Transfers 143,045$ 742,935$ 1,088,847$ 123 1,123,847$ 290,746$ -73.30%
9000 Total Transfers 143,045$ 742,935$ 1,088,847$ 123 1,123,847$ 290,746$ -73.30%
9000 Contingency Reserve
Contingency Reserve
Reserve for possible Insurance Increase - - #DIV/0!
Total Contingency Reserve -$ -$ -$ #DIV/0!
#DIV/0!
9000 Contingency Reserve -$ -$ -$ #DIV/0!
Prior Period Adjustments (52,015)$ #DIV/0!
Total General Fund Expenditures:4,400,905$ 5,985,515$ 6,171,030$ 4,068,802 6,542,322$ 6,063,617$ -1.74%
#DIV/0!
Total Gen Fund Revs. Over/(Under) Expenditures:666,321$ (467,759)$ (0)$ 545,889 503,347$ 1$ -530.67%Use of Fund Balance if negative
(0.16) -100.00%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
13
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
601 Water Fund
Water Fund Revenues:
601-000-0000-36100 Special Assessments 34,837 11,872 21,776 51,327 10,740 -50.68%
601-000-0000-36102 Special Assessments Penalties & Interest 13,905 96 1 #DIV/0!
601-000-0000-36103 Prepaid Special Assessments 4,350 4,350 #DIV/0!
601-000-0000-36200 Miscellaneous 82 #DIV/0!
601-000-0000-36205 Refunds and Reimbursements 2,662 #DIV/0!
601-000-0000-36210 Interest on Investments 31,305 183,387 60,000 39,928 -33.45%
601-000-0000-36220 Rent 10,010 13,000 26,000 26,000 #DIV/0!Rent on Land from 3M
601-000-0000-37100 Water Sales 834,042 849,720 1,149,997 927,720 1,027,720 1,029,177 -10.51%
601-000-0000-37120 Bulk Water 1,122 1,394 1,839 1,400 1,000 #DIV/0!
601-000-0000-37130 Water Lat Benefit Fee 26,100 5,800 #DIV/0!
601-000-0000-37140 Water Access Revenue 818,000 475,000 800,000 698,000 698,000 1,617,000 102.13%
601-000-0000-37150 Water Connections - Municipal 489,000 500,900 320,000 853,000 863,000 451,000 40.94%
601-000-0000-37160 Penalties 1,703 #DIV/0!
601-000-0000-37170 Meter Sales 115,036 97,342 95,000 112,431 95,000 95,000 0.00%
601-000-0000-39200 Transfer In 840 - - #DIV/0!
Total Water Fund Revenues:2,366,676$ 10,454,122$ 2,446,773$ 2,810,240 2,715,470$ 3,269,845$ 33.64%
Water Fund Expenses:
Personnel
601-494-9400-41010 Full-time Salaries 126,525 151,029 184,555 146,432 174,028 217,707 17.96%
Reallocated based upon 2019 & 2020 YTD actual re: time
allocation 20% of admin time
601-494-9400-41030 Part-time Salaries 6,578 8,000 13,992 #DIV/0!new utility billing clerk in 2020
601-494-9400-41020 Overtime 2,931 6,000 576 6,000 6,000 0.00%On call pay should go here
601-494-9400-41210 PERA Contributions 1,131 17,702 14,740 11,448 13,467 17,827 20.95%
MSRS Contributions -City Admin 448 0 448 461 2.90%
601-494-9400-41220 FICA Contributions 9,104 8,899 14,946 9,183 10,728 14,737 -1.40%
601-494-9400-41230 Medicare Contributions 2,075 2,151 2,516 3,447 #DIV/0!
601-494-9400-41300 Insurance 21,453 25,225 43,548 29,901 37,634 44,902 3.11%
601-494-9400-41325 Life Insurance 236 635 244 156 210 197 -19.37%
601-494-9400-41330 STD/LTD 614 560 706 777 978 1,177 66.75%
601-494-9400-41301 Unemployment Insurance 897 #DIV/0!
601-494-9400-41600 Safety Clothing Allowance 465 400 400 400 0.00%Boots ($200 per person allocated by Salary Allocation)
601-494-9400-41510 Workers Compensation 7,744 5,859 6,020 6,984 6,984 7,682 27.61%
Total Personnel 168,784$ 216,859$ 271,607$ 214,186 261,393$ 328,529$ 20.96%
Materials and Supplies
601-494-9400-42000 Office Supplies 396 770 800 445 750 800 0.00%
601-494-9400-42120 Fuel, Oil and Fluids 8,623 9,000 4,347 8,600 9,000 0.00%Allocated to all PW Departments
601-494-9400-42030 Printed Forms 167 432 750 353 700 750 0.00%
601-494-9400-42150 Operating Supplies 876 2,133 3,500 2,276 3,350 3,500 0.00%Lab Tests Baterial
601-494-9400-42160 Chemicals 8,316 4,260 11,000 3,148 11,000 11,000 0.00%
601-494-9400-42210 Repair/Maint. Supplies 12,808 9,865 16,000 5,399 14,500 16,000 0.00%
601-494-9400-42300 Water Meters & Supplies 138,652 85,217 145,000 128,634 145,000 145,000 0.00%Water meters
601-494-9400-44375 Personal Protective Equipment 866 606 800 511 800 800 0.00%
601-494-9400-42400 Small Tools & Minor Equipment 6,924 7,452 9,800 2,835 9,000 9,800 0.00%
Total Materials and Supplies 169,005$ 119,922$ 196,650$ 147,948 193,700$ 196,650$ 0.00%
Charges and Services
601-494-9400-43030 Engineering Services 33,187 40,064 20,000 14,369 25,000 25,000 25.00%
601-494-9400-43040 Legal Services 181,188 1,556,529 10,000 -100.00%3M lawsuit complete
601-494-9400-43010 Audit Services 9,246 7,987 9,105 8,812 8,227 3.00% split GF, Water, Sewer, SW
601-494-9400-43090 Newsletter 1,100 553 1,100 1,100 0.00%printing only (split with Communications and sewer)
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
14
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
601-494-9400-43150 Contract Services 40,461 39,809 30,000 36,111 37,000 30,000 0.00%
601-494-9400-43180 Software Support 31,126 #DIV/0!
601-494-9400-43185 IT Support 7,761 7,297 7,078 7,297 8,027 10.00%Roseville
601-494-9400-42002 IT Hardware 505 1,000 1,030 1,030 1,000 0.00%Computer replacements
601-494-9400-43190 Software Programs 8,909 9,000 8,223 9,000 9,900 10.00%Roseville, Banyon, Accela
601-494-9400-43210 Telephone 1,141 1,991 2,000 1,223 2,000 2,000 0.00%Roseville, TDS
601-494-9400-43220 Postage 3,509 2,580 3,500 2,259 3,500 4,000 14.29%
601-494-9400-43310 Mileage 558 306 200 65 200 200 0.00%
601-494-9400-43610 Insurance 7,981 8,680 10,096 10,552 10,552 11,607 14.97%
601-494-9400-43810 Electric Utility 76,286 66,432 75,000 48,050 75,000 80,000 6.67%
601-494-9400-43820 Water Utility 29,736 14,312 15,000 16,511 21,810 23,000 53.33%Water Connection Fees MDH
601-494-9400-44030 Repairs\Maint Imp Not Bldgs 94,233 51,564 45,000 8,100 33,000 45,000 0.00%
601-494-9400-44040 Repairs/Maint. Equip.10,222 16,958 7,500 1,411 7,500 7,500 0.00%
601-494-9400-44010 Repairs\Maint Imp Bldgs 48,535 3,363 4,000 3,070 4,000 4,000 0.00%
601-494-9400-44150 Equipment Rental 807 1,000 1,000 1,000 0.00%valve exerciser
601-494-9400-44170 Uniforms 965 1,000 665 1,000 1,000 0.00%
601-494-9400-44330 Dues & Subscriptions 310 400 360 400 400 0.00%
601-494-9400-44370 Conferences & Training 1,178 1,510 1,600 142 600 2,500 56.25%all staff will need to catch up on cancelled training
601-494-9400-44377 Credit Card Fees 382 6,397 5,000 5,358 7,050 7,262 45.23%
601-494-9400-44386 Real Estate Taxes - 12,282 25,300 23,084 23,084 23,777 -6.02%Taxes on 180 acres from 3M Settlement
Total Charges and Services 559,725$ 1,851,280$ 282,980$ 197,319 279,935$ 296,499$ 4.78%
Capital Outlay
601-494-9400-45300 Improvments Other Than Bldgs - - 545,000 3,885 35,000 658,844 20.89%oversizing and meter replacement
Total Capital Outlay -$ -$ 545,000$ 3,885 35,000$ 658,844$ 20.89%
#DIV/0!
Miscellaneous and Non-operating #DIV/0!
601-494-9400-44300 Miscellaneous 1,086 - 2,000 872 2,000 2,000 0.00%
601-494-9400-46010 Bond Principal 810,000 820,000 773,175 820,000 790,000 -3.66%
601-494-9400-46110 Bond Interest 265,789 271,907 344,370 260,466 344,370 252,402 -26.71%
601-494-9400-46200 Fiscal Agent Fees - Bond Payments 1,740 495 2,000 495 -100.00%
601-494-9400-46250 Fiscal Agent Fees - Bond Issuance #DIV/0!
601-494-9400-46220 Deferred Charges Amort #DIV/0!
601-494-9400-46350 Bond Issuance Costs 6,016 12,000 -100.00%
601-494-9400-47200 Transfer Out - - - #DIV/0!
Total Misc. and Non-operating 1,170,664$ 2,155,360$ 1,180,370$ 1,035,008 1,166,370$ 1,044,402$ -11.52%
Prior Period Adjustments 271,735 #DIV/0!
Total Water Fund Expenses:2,339,912$ 4,343,421$ 2,476,607$ 1,598,346 1,936,398$ 2,524,924$ 1.95%
#DIV/0!
Total Water Fund Revs. Over/(Under) Expenses:26,764$ 6,110,701$ (29,834)$ 1,211,894 779,072$ 744,921$ -2596.88%
602 Sewer Fund
Sewer Fund Revenues:
602-000-0000-36100 Special Assessments 1,331,400 109,320 137,250 118,690 137,250 162,570 18.45%
602-000-0000-36101 Delinquent Special Assessments #DIV/0!
602-000-0000-36102 Special Assessments Penalties & Interest 96,164 624 1,710 #DIV/0!
602-000-0000-36103 Prepaid Special Assessments 50,870 50,870 #DIV/0!
602-000-0000-36210 Interest on Investments 48,217 179,860 40,000 40,000 39,812 -0.47%
602-000-0000-37160 Penalties 428 #DIV/0!
602-000-0000-37200 Sewer Sales 244,383 299,779 300,000 261,868 347,328 466,378 55.46%1% increase in fees
602-000-0000-37220 SAC Early Pay discount/revenue 7,803 5,308 7,500 7,187 7,500 7,500 0.00%Based on averages
602-000-0000-37230 Sewer Lat Benefit Fee 11,000 36,600 36,600 #DIV/0!
602-000-0000-37240 Sewer Connecton Fee Revenue (SAC)767,500 505,732 900,000 825,997 825,997 1,359,000 51.00%
602-000-0000-37250 Sewer Connection Fees Regional #DIV/0!Pass-through
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
15
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
602-000-0000-37260 Sewer Connection Fees Municipa 565,180 510,001 320,000 894,500 894,500 389,000 21.56%
Total Sewer Fund Revenues:3,061,244$ 1,621,624$ 1,704,750$ 2,197,422 2,340,045$ 2,424,260$ 42.21%
Sewer Fund Expenses:
Personnel
602-495-9450-41010 Full-time Salaries 54,674 58,207 97,613 44,361 47,484 82,123 -15.87%
Reallocated based upon 2019 & 2020 YTD actual re: time
allocation
602-495-9450-41030 Part-time Salaries 5,756 7,000 12,243 #DIV/0!new utility billing clerk in 2020
602-495-9450-41020 Overtime 2,978 6,200 0 6,000 6,000 -3.23%On call pay
602-495-9450-41210 PERA Contributions (11,709) 5,925 8,085 3,727 3,936 7,527 -6.90%
MSRS Contributions -City Admin 299 299 308 3.01%City Administrator Deferred Comp included here
602-495-9450-41220 FICA Contributions 3,993 3,499 7,942 3,002 3,134 6,223 -21.65%
602-495-9450-41230 Medicare Contributions 817 704 738 1,455 #DIV/0!
602-495-9450-41300 Insurance 5,434 10,677 22,116 7,610 8,744 16,435 -25.69%
602-495-9450-41325 Life Insurance 72 290 129 36 45 69 -46.24%
602-495-9450-41330 STD/LTD 194 240 506 201 250 440 -13.06%
602-495-9450-41600 Safety Clothing Allowance 470 140 140 140 0.00%Boots ($200 per person allocated by Salary Allocation)
602-495-9450-41301 Unemployment Insurance 555 #DIV/0!
602-495-9450-41510 Workers Compensation 4,626 3,442 3,537 4,197 4,197 4,617 30.54%
Total Personnel 58,411$ 87,235$ 146,567$ 69,594 81,967$ 137,580$ -6.13%
Materials and Supplies
602-495-9450-42210 Repair/Maint. Supplies 280 1,740 28,130 366 13,000 3,500 -87.56%$25,000 Bioxide chemical at lisbon lift every 3-5 yrs
602-495-9450-42000 Office Supplies 1,425 426 600 163 500 600 0.00%
602-495-9450-42030 Printed Forms 167 613 600 195 600 600 0.00%
602-495-9450-42120 Fuel, Oil and Fluids 7,426 8,000 4,927 8,000 8,200 2.50%Allocated to all PW Departments
602-495-9450-42150 Operating Suppies 471 921 1,500 947 1,500 1,500 0.00%
602-495-9450-42270 Repair/Maint. Supplies 268 268 #DIV/0!
602-495-9450-44375 Personal Protective Equipment 1,157 716 350 307 350 350 0.00%
602-495-9450-42400 Small Tools & Minor Equipment 5,110 102 2,500 2,326 2,500 2,500 0.00%
Total Materials and Supplies 8,610$ 11,944$ 41,680$ 9,499 26,718$ 17,250$ -58.61%
Charges and Services
602-495-9450-43030 Engineering Services 4,605 6,768 15,000 6,165 15,000 15,000 0.00%
602-495-9450-43010 Audit Services 9,246 7,987 9,105 8,812 8,227 3.00% split GF, Water, Sewer, SW
602-495-9450-43090 Newsletter 1,100 553 1,100 1,100 0.00%printing only (split with Comunnications and Water)
602-495-9450-43150 Contract Services 20,951 22,289 57,000 26,968 50,000 50,000 -12.28%
602-495-9450-43185 IT Support 4,406 4,258 4,117 4,258 4,684 10.00%Roseville
602-495-9450-42002 IT Hardware 505 821 821 650 #DIV/0!Computer Replacements
602-495-9450-43180 Software Support 31,306 8,459 #DIV/0!
602-495-9450-43190 Software Programs 8,459 6,274 8,459 9,305 10.00%Roseville, Banyon, Accela, Sensus
602-495-9450-43210 Telephone 1,726 2,504 2,500 1,949 2,500 2,500 0.00%Roseville, TDS, T-Mobile
602-495-9450-43220 Postage 3,500 2,569 3,500 2,251 3,500 3,500 0.00%
602-495-9450-43310 Mileage 90 90 0 - 100 11.11%
602-495-9450-43610 Insurance 3,187 3,466 4,032 4,212 4,212 4,633 14.91%
602-495-9450-43810 Electric Utility 11,782 14,813 15,000 12,211 15,000 15,500 3.33%
602-495-9450-43820 Sewer Utility - Met Council 92,140 169,359 229,887 210,730 229,887 265,011 15.28%Per Met Council
602-495-9450-44010 Repairs/Maint Imp Bldgs 1,471 1,000 0 650 1,000 0.00%split building expenses between all depts
602-495-9450-44040 Repairs/Maint. Equip.3,838 12,301 4,500 4,500 4,500 0.00%
602-495-9450-44150 Equipment Rental 7 1,000 564 1,000 8,000 700.00%rent vac truck for 2 weeks
602-495-9450-44170 Uniforms 448 600 381 600 600 0.00%Allocated from Streets
602-495-9450-44030 Repairs\Maint Imp Not Bldgs 1,683 16,942 2,000 7,036 7,500 4,000 100.00%
602-495-9450-44370 Conferences & Training 1,163 3,447 2,500 1,826 2,000 3,500 40.00%training catch up
602-495-9450-44377 Credit Card Fees 382 4,787 3,000 5,358 7,050 7,262 142.05%
Total Charges and Services 175,882$ 279,090$ 360,413$ 300,521 366,849$ 409,071$ 13.50%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
16
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
Capital Outlay
602-495-9450-45300 Improvements Other Than Bldgs 20,634 210,000 3,885 35,000 275,760 31.31%Half of utility van (2020), CIP (2021 some oversizing)
Total Capital Outlay 20,634$ -$ 210,000$ 3,885 35,000$ 275,760$ 31.31%
Miscellaneous and Non-operating
602-495-9450-44300 Miscellaneous Expenses 300 20 764 1,000 1,000 #DIV/0!
602-495-9450-46010 Bond Principal 435,000 449,200 449,200 470,000 8.05%
602-495-9450-46110 Bond Interest 167,079 179,590 198,516 174,549 198,516 169,822 -14.45%
602-495-9450-46220 Deferred Charges Amort #DIV/0!
602-495-9450-46350 Bond Issuance Costs 4,809 20,000 -100.00%
602-495-9450-46200 Fiscal Agent Fees 2,000 -100.00%
602-495-9450-47200 Transfer Out - - - #DIV/0!
Total Misc. and Non-operating 582,114$ 753,625$ 655,516$ 624,513 648,716$ 640,822$ -2.24%
Prior Period Adjustment 136,324$ #DIV/0!
Total Sewer Fund Expenses:981,975$ 1,131,894$ 1,414,176$ 1,008,012 1,159,250$ 1,480,483$ 4.69%
Total Sewer Fund Revs. Over/(Under) Expenses:2,079,269$ 489,730$ 290,574$ 1,189,410 1,180,795$ 943,777$ 224.80%
603 Storm Water Fund
Storm Water Fund Revenues:
603-000-0000-33422 PERA Pension Revenue 84 #DIV/0!
603-000-0000-36100 Special Assessments 33,614 #DIV/0!
603-000-0000-36101 Delinquent Special Assessments #DIV/0!
603-000-0000-36102 Special Assessment Penalties/Interest 360 241 #DIV/0!
603-000-0000-36210 Interest on Investment 16,902 37,479 25,000 25,000 4,574 -81.70%
603-000-0000-37300 Surface Water Utility Sales 285,775 344,211 361,793 6,416 361,793 385,155 6.46%($10 incr per Residential lot) Per Northland Study
603-000-0000-34113 SW Review Fee Revenue 36,925 35,454 30,000 37,530 39,000 35,000 16.67%
Total Storm Water Fund Revenues:340,046$ 417,385$ 416,793$ 77,560 425,793$ 424,729$ 1.90%
Storm Water Fund Expenses:
Personnel
603-496-9500-41010 Full-time Salaries 30,103 35,071 61,586 24,565 26,554 43,133 -29.96%
Reallocated based upon 2019 & 2020 YTD actual re: time
allocation
603-496-9500-41030 Part-time Salaries 4,111 5,500 8,745 #DIV/0!new utility billing clerk in 2020
603-496-9500-41020 Overtime 1,500 169 1,000 1,000 -33.33%Spring culvert drainage
603-496-9500-41210 PERA Contributions (10,147) 3,361 4,881 2,132 2,282 3,966 -18.75%
MSRS Contributions -City Admin 149 149 154 3.36%
603-496-9500-41220 FICA Contributions 2,113 2,057 4,826 1,732 1,820 3,278 -32.07%
603-496-9500-41230 Medicare Contributions 480 407 430 767 #DIV/0!
603-496-9500-41300 Insurance 5,175 4,163 14,199 3,720 4,810 8,599 -39.44%
603-496-9500-41325 Life Insurance 44 102 83 19 26 36 -57.06%
603-496-9500-41330 STD/LTD 97 86 271 100 132 230 -15.24%
603-496-9500-41600 Safety Clothing Allowance - 125 125 125 0.00%Boots ($200 per person allocated by Salary Allocation)
603-496-9500-41301 Unemployment Insurance 555 #DIV/0!
603-496-9500-41510 Workers' Compensation 1,626 1,685 1,731 2,029 2,029 2,232 28.91%
Total Personnel 29,883$ 47,399$ 89,351$ 39,764 44,857$ 72,264$ -19.12%
Materials and Supplies
603-496-9500-42000 Office Supplies 224 387 450 350 450 0.00%
603-496-9500-42120 Fuel, Oil and Fluids 2,731 3,000 2,976 3,000 3,500 16.67%Allocated to all PW Departments
603-496-9500-42030 Printed Forms 167 177 185 513 600 600 224.32%more postcard stock as parcel # inc
603-496-9500-42270 Repair/Maint. Maint Supplies 2,338 1,897 2,000 21 2,000 2,250 12.50%
603-496-9500-42150 Operating Supplies 70 588 1,000 68 350 1,000 0.00%
603-496-9500-44375 Personal Protective Equipment 866 579 500 13 500 500 0.00%
603-496-9500-42400 Small Tools & Minor Equipment 2,478 163 2,500 3,004 3,100 2,500 0.00%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
17
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
Total Materials and Supplies 6,144$ 6,522$ 9,635$ 6,595 9,900$ 10,800$ 12.09%
Charges and Services
603-496-9500-43030 Engineering Services 2,563 17,685 10,000 5,833 10,000 10,000 0.00%
603-496-9500-43010 Audit Services 9,246 7,987 9,105 8,212 8,227 3.00% split GF, Water, Sewer, SW
603-496-9500-43040 Legal Services 403 #DIV/0!
603-496-9500-43150 Contract Services 10,259 5,458 5,000 7,347 8,000 6,500 30.00%
603-496-9500-43185 IT Support 4,021 3,778 4,077 4,200 4,620 22.29%Roseville
603-496-9500-42002 IT Hardware 505 200 430 600 200.00%computer
603-496-9500-43190 Software Programs 9,825 7,484 7,484 6,076 7,484 8,232 10.00%Roseville, Banyon Accela
603-496-9500-43210 Telephone 65 1,063 900 699 900 1,100 22.22%Roseville
603-496-9500-44377 Credit Card Fees 360 400 0 450 500 25.00%
603-496-9500-43220 Postage 1,000 1,267 1,500 1,249 1,500 1,650 10.00%
603-496-9500-43510 Legal Publishing 58 60 60 60 0.00%
603-496-9500-43610 Insurance 5,001 5,439 6,326 6,615 6,615 7,277 15.03%
603-496-9500-43810 Utilities 8 18 -100.00%
603-496-9500-44010 Street Sweeping 15,873 19,989 30,000 14,747 22,500 28,000 -6.67%
603-496-9500-44040 Repairs/Maint Equip 99 3,082 2,500 2,000 2,500 0.00%
603-496-9500-44015 Repairs/Maint Bldg 47 100 100 100 0.00%
603-496-9500-44030 Repairs/Maint Not Bldg 32,790 250 25,473 237 12,000 25,000 -1.86%
603-496-9500-44150 Equipment Rental 1,080 237 1,000 1,000 1,000 0.00%
603-496-9500-44170 Uniforms 201 250 154 250 250 0.00%Allocated from Streets
603-496-9500-44370 Conferences & Training 1,285 787 2,000 675 250 2,000 0.00%
Total Charges and Services 79,838$ 77,590$ 104,976$ 57,244 85,521$ 107,616$ 2.51%
Capital Outlay
603-496-9500-45300 Improvements Other Than Bldgs - 40,000 - 0 - - #DIV/0!
Total Capital Outlay -$ 40,000$ -$ 0 -$ -$ #DIV/0!
Miscellaneous and Non-operating
603-496-9500-43320 Depreciation Expense 149,901 328,695
603-496-9500-44300 Miscellaneous Expenses 666 866 64 100 5,000 #DIV/0!New MPCA MS4 fee
603-496-9500-46010 Bond Principal 205,000 175,000 205,000 200,000 -2.44%
603-496-9500-46110 Bond Interest 49,537 53,733 58,750 57,737 58,750 54,771 -6.77%
603-496-9500-46220 Deferred Charges Amort #DIV/0!
603-496-9500-46200 Fiscal Agent Fees 900 -100.00%
603-496-9500-46300 Bond Issuance Costs - 9,611 - #DIV/0!
Total Misc. and Non-operating 200,104$ 392,905$ 264,650$ 232,801 263,850$ 259,771$ -1.84%
Prior Period Adjustment (74,348)$ #DIV/0!
Total Storm Water Fund Expenses:241,621$ 564,416$ 468,612$ 336,404 404,128$ 450,451$ -3.88%
Total Storm Water Fund Revs. Over/(Under) Expenses:98,426$ (147,031)$ (51,819)$ (258,844)21,665$ (25,722)$ -50.36%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
18
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
221 EDA Brookfield Building Fund
EDA Brookfield Bldg Fund Revenues:
221-000-0000-34110 Tenant Rents 78,573 99,690 74,451 69,686 89,044 88,836 19.32%new tenant part of year
221-000-0000-36210 Interest Income 419 2,153 #DIV/0!
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 30,000 0.00%
- - - #DIV/0!
Total EDA Brookfield Building Fund Revenues:1,030,217$ 131,843$ 104,451$ 69,686 119,044$ 118,836$ 13.77%
EDA Brookfield Bldg Fund Expenses:
Materials and Supplies
221-460-6301-42110 Repair/Maint. Maint Supplies 2,208 1,855 5,000 438 2,000 2,000 -60.00%
221-460-6301-42150 Operating Supplies 36 105 100 52 100 100 0.00%
- - - #DIV/0!
Total Materials and Supplies 2,244$ 1,960$ 5,100$ 490 2,100$ 2,100$ -58.82%
Charges and Services
221-460-6301-43150 Contract Services 11,798 24,735 10,000 9,237 10,000 10,000 0.00%HVAC, cleaning, pest control, misc
221-460-6301-44386 Real Estate Taxes 15,811 14,656 16,854 13,990 13,990 14,410 -14.50%
221-460-6301-43810 Utilities 13,027 19,606 21,000 12,977 21,000 21,630 3.00%Xcel, w&s
221-460-6301-43840 Refuse 2,070 5,366 6,600 3,863 6,000 6,500 -1.52%
221-460-6301-44040 Repairs/Maint Equip 2,754 2,486 7,500 215 7,500 7,500 0.00%
221-460-6301-44030 Repairs/Maint Not Bldg 1,301 #DIV/0!
- - - #DIV/0!
Total Charges and Services 45,460$ 68,150$ 61,954$ 40,282 58,490$ 60,040$ -3.09%
Capital Outlay
221-460-6301-45200 Buildings 901,670 - - #DIV/0!
221-460-6301-45300 Improvements Other Than Bldgs - - - - - #DIV/0!
Total Capital Outlay 901,670$ -$ -$ -$ -$ #DIV/0!
Miscellaneous and Non-operating
221-460-6301-44300 Miscellaneous Expenses - 1,000 1,000 1,000 0.00%
221-900-9000-47285 Transfer to Debt Service 43,638 86,058 -100.00%Bond Principal, Interest and Fiscal Agent Fees
221-460-6301-46010 Bond Principal 45,000 47,000 #DIV/0!Budget but will be a transfer
221-460-6301-46110 Bond Interest 19,823 40,658 38,588 #DIV/0!Budget but will be a transfer
221-460-6301-46220 Deferred Charges Amort #DIV/0!
221-460-6301-46200 Fiscal Agent Fees 1,700 1,700 1,700 1,700 #DIV/0!Budget but will be a transfer
221-460-6301-46300 Bond Issuance Costs 21,583 - - #DIV/0!
Total Misc. and Non-operating 21,583$ 45,338$ 87,058$ 21,523 88,358$ 88,288$ 1.41%
Total EDA Brookfield Bldg Fund Expenses:970,956$ 115,448$ 154,112$ 62,295 148,948$ 150,428$ -2.39%
Total EDA Brookfield Bldg Fund Revs. Over/(Under) Expenses:59,261$ 16,395$ (49,661)$ 7,391 (29,904)$ (31,592)$ -36.39%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
19
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
404 Park Dedication
Park Dedication Fund Revenues:
404-000-0000-36210 Interest on Investments 6,814 19,943
404-000-0000-36230 Donations 0 44,000 44,000
404-000-0000-36240 Dedication Fees 502,802 123,500 670,558 670,558 132,280
Total Park Dedication Fund Revenues:509,616 143,443 0 714,558 714,558 132,280 #DIV/0!
Park Dedication Fund Expenses:
Capital Outlay
404-480-8000-43030 Engineering Services
404-480-8000-43040 Legal Services
404-480-8000-43050 Other Park Ded Prof Services 96,753
404-480-8000-43510 Legal Publishing
404-480-8000-44010 Repairs/Maint Contractual Bldg
404-480-8000-44030 Repairs/Maint Imp Not Bldgs 23,488
404-480-8000-44040 Repairs/Maint Contractual Eqpt
404-480-8000-45200 Buildings and Structures 47,631 6,762
404-480-8000-45300 Improv Other than Bldgs 401 270,000 111,562 270,000 200,000 trail connections in 2021
404-480-8000-45805 Other Project Costs 4,485 222,478 73,975 2,073
404-480-8070-43030 Engineering Services 46,844 1,306 298 298
404-480-8070-43150 Contract Services 105
404-480-8070-45805 Construction Contract 2,037 30,077
404-480-8070-45900 Construction Contract 82,878
Total Capital Outlay 304,116 261,129 270,000 185,835 272,371 200,000 -25.93%
Miscellaneous and Non-operating
404-480-8000-44300 Miscellaneous 2,854
Total Misc. and Non-operating 2,854 0 0 0 0 #DIV/0!
Total Park Dedication Fund Expenses:306,970 261,129 270,000 185,835 272,371 200,000 -25.93%
Total Park Dedication Fund Revs. Over/(Under) Expenses:202,646 -117,686 -270,000 528,723 442,187 -67,720 -74.92%
410 Vehicle Replacement
Vehicle Replacement Fund Revenues:
410-000-0000-36210 Interest on Investments 6,924 33,975
410-000-0000-39101 Sale of Capital Assets 8,991 44,927 4,000 4,000
410-000-0000-39210 Transfer In 29,667 645,076 1,003,847 1,003,847 260,746
410-000-0000-39310 Bond Proceeds 940,000 698,984
410-420-2220-36230 Donations 12,000
Total Vehicle Replacement Fund Revenues:997,582 1,422,962 1,003,847 4,000 1,007,847 260,746 -74.03%
Vehicle Replacement Fund Expenses:
Capital Outlay
410-420-2220-45500 Public Safety Vehicles 7,837 722,238 48,500 297,090 300,000 710,000 brush rig, engine repalcements
410-420-2400-45500 Building Vehicles 6,111 30,000 inspector vehicle
410-430-8000-45500 Public Works Vehicles 121,236 316,886 250,000 220,947 250,000 70,000 parks dump truck
Total Capital Outlay 129,073 1,045,235 298,500 518,037 550,000 810,000 171.36%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
11/16/20201:58 PM
20
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 10/31/2020 Projected Proposed Percent Change Comments
Miscellaneous and Non-operating
410-000-0000-46300 Fiscal Agent Fees 4,500 0
410-480-8000-46300 Bond Issuance Costs 12,328 0
0
Total Misc. and Non-operating 4,500 12,328 0 0 #DIV/0!
Total Vehicle Replacement Expenses:133,573 1,057,563 298,500 518,037 550,000 810,000 171.36%
Total Vehicle Replacement Fund Revs. Over/(Under) Expenses:864,009 365,399 705,347 -514,037 457,847 -549,254 -177.87%
Proposed Pay 2021 Property Tax Impact Worksheet
Taxing District:
STEP 1 - Calculate the Taxing District's Tax Rate:
Actual Proposed %
Item Pay 2020 Pay 2021 Change
(A)(B)(C)
1.Levy before reduction for state aids $4,949,823 $5,263,268 6.3%
2.State Aids - $0 $0 0.0%
3.Certified Property Tax Levy = $4,949,823 $5,263,268 6.332%
4.Fiscal Disparity Portion of Levy - $249,327 $271,597 8.9%
5.Local Portion of Levy = $4,700,496 $4,991,671 6.2%
6.Local Taxable Value 2021 is an ESTIMATE ÷ 20,021,726 $21,261,511 6.2%
7.Local Tax Rate = 23.477%23.477%0.0%
8.Market Value Referenda Levy $0 $0 0.0%
9.Fiscal Disparity Portion of Levy (SD only)- $0 $0 0.0%
10.Local Portion of Levy = $0 $0 0.0%
11.Referenda Market Value 2021 is an ESTIMATE ÷ 0 0 0.0%
12.Market Value Referenda Rate = 0.00000%0.00000%0.0%
STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes:
13.Assumes a -0.5%change in market value from 2020 to 2021, which is the city median change.
(D)(E)(F)(G)(H)
Market Homestead Taxing
Value Market Taxable District
Before Value Market Tax Portion of
Exclusion Exclusion Value Capacity Tax
Actual Pay 2020
Pay 2020 76,000 @40%500,000@1.0%(A7 x G) +
MV - rem @ 9%(D) - (E)rem @ 1.25%(A12 X D)
14.432,400 0 432,400 4,324 $1,015.14
15.17,600 7,000 10,600 106 $24.89
16.150,800 23,700 127,100 1,271 $298.39
17.251,300 14,600 236,700 2,367 $555.70
18.402,000 1,100 400,900 4,009 $941.19
Proposed Pay 2021
Pay 2021 MV 76,000 @40%500,000@1.0%(B7 x G) +
X 0.995 - rem @ 9%(D) - (E)rem @ 1.25%(B12 x D)
19.430,200 0 430,200 4,302 $1,009.98
20.17,500 7,000 10,500 105 $24.65
21.150,000 23,700 126,300 1,263 $296.51
22.250,000 14,700 235,300 2,353 $552.41
23.400,000 1,200 398,800 3,988 $936.26
Percentage Change from 2020 to 2021
24.-0.5%0.0%-0.5%-0.5%-0.5%
25.-0.6%0.0%-0.9%-0.9%-1.0%
26.-0.5%0.0%-0.6%-0.6%-0.6%
27.-0.5%0.7%-0.6%-0.6%-0.6%
28.-0.5%9.1%-0.5%-0.5%-0.5%
0800 Lake Elmo
Instructions for Calculating a Residential Homestead Property Tax:
D.Market Value of Residential Homestead
Assumes that the Pay 2021 market value changed from Pay 2020 by -0.5%.
Countywide, the median change in market value from Pay 2020 to Pay 2021 is 2.3%.
E.Calculate the Homestead Market Value Exclusion
40% of the first 76,000 of market value (D), reduced by 9% on the market value over 76,000
The exclusion decreases as the market value over 76,000 increases, until a 413,300 home receives 0 exclusion.
F.Calculate Taxable Market Value
Market Value before Exclusion (D) - Homestead Market Value Exclusion (E).
G.Calculate the Net Tax Capacity of a Residential Homestead
Pay 2020:1st 500,000 of (F) Taxable Market Value @ 1.00%, remainder @ 1.25%
Pay 2021:1st 500,000 of (F) Taxable Market Value @ 1.00%, remainder @ 1.25%
H.Calculate the Taxing District's portion of the Tax
Pay 2020:multiply the Pay 2020 net tax capacity (G) by the Pay 2020 tax capacity local tax rate (A7), plus
multiply the Pay 2020 market value before exclusion (D) by the Pay 2020 market value tax rate (A12)
Pay 2021:multiply the Pay 2021 net tax capacity (G) by the Pay 2021 tax capacity local tax rate (B7) , plus
multiply the Pay 2021 market value before exclusion (D) by the Pay 2021 market value tax rate (B12)
19-23.Line 19 will default to the median residential homestead value for the taxing authority for taxes payable in 2021.
24-28.Calculate the % increase/decrease from 2020 to 2021
(2021 -2020) / 2020
There is no longer a homestead credit. The market value homestead credit was eliminated starting with taxes payable in
2012 and was replaced with a market value exclusion for homestead property.
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2020-095
RESOLUTION ADOPTING THE 2020 TAX LEVY COLLECTIBLE IN 2021
AND
ADOPTING THE 2021 GENERAL FUND AND EDA BUDGETS
WHEREAS, The City of Lake Elmo is required by State law to approve a resolution
setting forth an annual property tax levy to the Washington County Auditor; and
WHEREAS, Minnesota Statutes currently in force require approval of a property tax levy
and a budget in December of each year; and
WHEREAS, the City Council has received the budget documents;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Lake Elmo,
that the 2021 General Fund Budget shall be as follows:
2021
Adopted
General Fund Revenues:
Property Taxes $3,824,879
Licenses and Permit 1,013,500
Intergovernmental 256,172
Charges for Services 611,050
Fines and Forfeits 35,000
Interest on Investments 77,000
Miscellaneous 246,017
Total General Fund Revenues $6,063,618
General Fund Expenditures:
Personnel $2,541,300
Materials and Supplies 263,686
Charges and Services 2,933,769
Capital Outlay 0
Miscellaneous 34,117
Transfers 290,746
Total General Fund Expenditures $6,063,618
And the 2021 EDA Budget shall be as follows:
2021
Adopted
EDA Revenues:
Tenant Rents $88,836
Transfers 30,000
Total EDA Revenues $118,836
EDA Expenditures:
Materials and Supplies $2,100
Charges and Services 60,040
Miscellaneous 1,000
Debt Payments and Fiscal Fees 87,288
Total EDA Expenditures $150,428
BE IT FURTHER RESOLVED that the Public Hearing was held on Tuesday December
1, 2020 at 7:00 p.m.; and
BE IT FURTHER RESOLVED that the City Council of the City of Lake Elmo,
Washington County, Minnesota, that the following sums of money be levied in 2020, for collection
in 2021 upon the taxable propert y in said City of Lake Elmo for the following purposes:
And
2021
LEVY
GO 2010B 207,338
GO 2011A
GO 2012A
GO 2012B 67,313
GO 2013A
GO 2014A 205,117
GO 2015A 12,722
GO 2016A 188,999
GO 2017A 339,904
GO 2018A Equip Cert 123,848
GO 2019A 293,148
Total Existing Debt Levy 1,438,389
General Fund Levy 3,824,879$
Total Tax Levy 5,263,268$
BE IT FURTHER RESOLVED that the City Administrator 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 1st day of December, 2020.
______________________________
Mike Pearson
Mayor
ATTEST:
__________________________________
Julie Johnson
City Clerk
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2020-096
RESOLUTION ADOPTING 2021 WATER, SEWER AND STORM WATER FUND
BUDGETS
WHEREAS, The City of Lake Elmo is to approve a resolution setting forth an annual
budget for the Water, Sewer and Storm Water Funds; and
WHEREAS, the City Council has received the budget document;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Lake Elmo,
that the 2020 Water, Sewer and Storm Water Fund Budgets shall be as follows:
2021
Water
2021
Sewer
2021
Storm
Adopted Adopted Adopted
Fund Revenues:
Charges for Services $ 1,030,177 $ 473878 $420,155
Connections 2,068,000 1,748,000 -
Special Assessments 10,740 162,570 -
Miscellaneous 121,000 - -
Interest on Investments 39,928 39,812 4,574
Total Fund Revenues $3,269,845 $2,424,260 $424,729
Fund Expenses:
Personnel $ 328,529 $ 137,580 $ 72,264
Materials and Supplies 196,650 17,250 10,800
Charges and Services 296,499 409,071 107,616
Capital Outlay 658,844 275,760 0
Miscellaneous 1,044,402 640,822 259,771
Total Fund Expenses $2,524,924 $1,480,483 $450,451
ADOPTED, by the Lake Elmo City Council on the 1st day of December, 2020.
______________________________
Mike Pearson
Mayor
ATTEST:
__________________________________
Julie Johnson
City Clerk