HomeMy WebLinkAbout#15 - Preliminary 2021 General Fund and Annual Budget, Tax Levy & Public Hearing DateSTAFF REPORT
DATE: September 15, 2020
REGULAR
TO: Mayor and City Council
FROM: Kristina Handt, City Administrator
AGENDA ITEM: 2021 Budget Information – General Fund and Tax Levy
BACKGROUND:
The City Council is required by law to adopt a Preliminary Levy for 2021 for Certification to Washington
County by September 30, 2020. 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 budget?
2)What Preliminary Property Tax Levy would the City Council like to set for certification in
September?
3)Public Hearing date for the 2021 Budget and Final Property Tax Levy will be set for Tuesday,
December 1, 2020 at 7:00 p.m.
PRELIMINARY LEVY
The Council reviewed the draft 2021 budget at its budget work session on August 25th and provided
direction to staff to cut the proposed funding for the 5th St median plantings ($20,000), asphalt hot box
($50,000 was removed from capital outlay but $4,500 was added to repairs budget to get make some fixes),
invasive treatments at Sunfish Lake Park ($10,000), and tree giveaway ($550). Staff has prepared a budget
that would keep the tax rate at the 2020 rate by making further adjustments to the transfer to the vehicle
replacement fund. 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 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 are estimated to increase by 10%.
General Fund
Revenues are decreasing overall ($80,394) despite a small increase ($7,735) in the proposed tax
levy for the General Fund and an increase in Intergovernmental revenues ($1,360). Most other
revenues (licenses and permits, charges for services, investments) are proposed to slightly decrease
for 2021 given the current economic state. It is anticipated that decreases will be seen first in the
planning department and then more in the building department the following year. More detailed
information is found in the attached budget.
Staff again worked on budgets to more accurately reflect costs in the proper departments and
services as reflected in the attached budget sheets. The Administration budget remains fairly flat
with the exception of an increase in the Assessing Services from the county and IT costs. Elections
is decreased due to no election planned in 2021. Communications is relatively flat; small increases
are planned for the biannual newsletter as the number of homes increase in Lake Elmo. Finance
budget is increased due to a reallocation of the accountant given the new utility billing clerk
position. Planning and Zoning is seeing an increase to allow for an operational audit of the
2020 2021
GO 2010A 57,151
GO 2010B 206,908 207,338
GO 2011A 74,828
GO 2012A
GO 2012B 63,669 67,313
GO 2013A
GO 2014A 199,370 205,117
GO 2015A 21,543 12,722
GO 2016A 194,564 188,999
GO 2017A 340,691 339,904
GO 2018A Equip Cert 128,996 123,848
GO 2019A 124,786 293,148
Total Existing Debt Levy 1,412,506 1,438,389
General Fund Levy 3,537,317$ 3,824,879$
Total Tax Levy 4,949,823$ 5,263,268$
department. Engineering is flat.
The Sheriff’s contract assumes a 19% increase due to the addition of another deputy position for the
entire year. The Fire Department is seeing an increase of 24% 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 64% 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 more in line 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 at the work session to keep the tax rate flat and after accounting
for the other cuts to the operating budget, the vehicle replacement fund is proposed as follows:
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.
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
OPTIONS:
1) Adopt Resolution 2020-81 Approving the 2021 Preliminary General Fund Budget, 2021
Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2021 Budget and 2021
Property Tax Levy for Tuesday, December 1, 2020 at 7:00 p.m.
2) Amend and then adopt Resolution 2020-81 Approving the 2021 Preliminary General Fund Budget,
2021 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2021 Budget and
2021 Property Tax Levy for Tuesday, December 1, 2020 at 7:00 p.m.
3) Do not adopt Resolution 2020-81
RECOMMENDATION:
“Motion to approve Resolution 2020-81, approving the 2021 Preliminary General Fund Budget,
2021 Preliminary Property Tax Levy, and setting a Public Hearing date for the 2021 Budget and
Property Tax Levy for Tuesday, December 1, 2020 at 7:00 p.m.”
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
ATTACHMENTS:
1) 2021 Proposed Master Budget Worksheet – General Fund
2) Tax Impact Worksheet
3) Resolution No. 2020-81 Approving the 2021 Preliminary General Fund Budget, 2021 Preliminary
Property Tax Levy, and Setting Public Hearing Date for 2021 Budget and 2021 Property Tax Levy
for Tuesday, December 1, 2020 at 7:00 p.m.
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
1
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
General Fund Revenues:
- Surplus/(Deficit) in Rev over Expenditures
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 2,050 6,200 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 1,044,126 780,104 800,000 490,688 860,000 800,000 0.00%
101-430-3100-32211 Driveway Permits 17,570 13,705 10,000 8,255 14,000 12,000 20.00%
101-420-2400-32212 Fireplace Permits 5,580 15,780 16,000 9,420 16,000 16,000 0.00%
101-420-2400-32220 Heating Permits 79,657 74,367 60,000 38,449 60,000 60,000 0.00%
101-420-2400-32230 Plumbing Permits 82,254 91,576 60,000 51,994 80,000 75,000 25.00%
101-420-2400-32232 Pool Permits 150 1,050 1,000 975 1,275 1,000 0.00%
101-420-2400-32213 Siding Permits 4,706 12,500 2,504 3,000 5,000 -60.00%
101-420-2400-32214 Roof Permits 12,309 50,000 6,559 10,000 10,000 -80.00%
101-430-3100-32250 Utility Permits 61,620 36,898 27,000 14,515 21,600 21,600 -20.00%
101-420-2220-32260 Burning Permit 2,050 1,585 1,700 950 1,700 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 1,714 2,000 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 25 100 100 100 100 #DIV/0!
Total Licenses and Permits 1,317,647$ 1,055,038$ 1,051,375$ 628,423 1,076,655$ 1,013,500$ -3.60%
Intergovernmental
101-430-3100-33418 MSA - Maintenance 144,502 153,963 158,582 86,783 173,566 178,773 12.73%used 3% over 2020 amount
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 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$ 128,606 1,047,829$ 283,190$ 0.48%
Charges for Services
101-410-1910-34103 Zoning & Subdivision Fees 93,710 81,695 45,000 32,070 50,000 40,000 -11.11%
101-420-2400-34104 Plan Check Fees 566,532 460,523 525,000 291,744 514,000 520,000 -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 1,400 795 1,200 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
8/26/20202:01 PM
2
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
101-420-2400-34112 Planning & Zoning Review Fee 29,300 26,600 25,000 16,400 22,000 20,000 -20.00%$100 every new review charged
101-430-3100-34114 Street Light Fee 4,902 1,161 1,500 3,048 3,048 1,000 -33.33%Developer Agreements
101-410-1910-34115 Base Map Upgrading Fee 8,200 3,050 3,000 5,750 6,000 3,000 0.00%$25/lot created
101-410-1910-36206 Escrow Administration Fee 27,300 27,200 25,000 14,600 22,000 20,000 -20.00%$100 every new escrow is charged
Total Charges for Services 736,216$ 605,366$ 630,950$ 364,407 623,298$ 611,050$ -3.15%
Fines and Forfeits
101-420-2100-35100 Fines 48,253 36,696 50,000 17,188 35,000 35,000 -30.00%
101-420-2100-35130 Forfeitures 950 #DIV/0!
Total Fines and Forfeits 49,202$ 36,696$ 50,000$ 17,188 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
101-450-3100-36200 Miscellaneous Revenue 1,418 2,000 2,000
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 -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 73,190 110,311 112,517 2.00%Estimated from contracts.
Total Miscellaneous 192,091$ 321,659$ 259,731$ 201,726 245,008$ 246,017$ -5.28%
Prior Period Adjustments 32,332
Total General Fund Revenues:5,067,227$ 5,517,756$ 6,171,030$ 3,182,882 6,647,310$ 6,090,636$ -1.30%
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 1,211 701 1,211 1,332 10.00%Council Email Support (Roseville)
Total Materials and Supplies 1,000$ 2,212$ 1,636$ 707 1,261$ 4,757$ 190.78%
Charges and Services
101-410-1110-44300 Miscellaneous 5,414 6,910 7,140 5,291 7,140 7,250 1.54%YSB, misc
101-410-1110-44330 Dues & Subscriptions 12,850 14,119 15,000 3,914 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$ 9,205 22,140$ 24,750$ 6.96%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
3
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
1110 Total Mayor & Council 47,156$ 51,473$ 52,562$ 23,873 51,191$ 57,293$ 9.00%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 214,777 260,732 169,642 150,382 175,750 171,431 1.05%
Admin more time allocated to water due to 3M work group
and water projects
101-410-1320-41040 Temporary Employees 7,000 7,000 -100.00%
101-410-1320-41210 PERA Contributions 16,114 18,358 14,324 12,051 15,000 12,857 -10.24%
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 9,389 11,331 10,629 -18.10%
101-410-1320-41230 Medicare Contributions 3,344 2,196 2,650 2,486 #DIV/0!
101-410-1320-41300 Insurance 48,241 36,341 29,723 19,547 32,608 31,837 7.11%est 10% increase in rates
101-410-1320-41325 Life Insurance 381 852 354 87 130 127 -64.08%
101-410-1320-41330 STD/LTD 1,654 1,178 1,234 700 944 905 -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$ 196,264 248,925$ 234,024$ -1.96%
Materials and Supplies
101-410-1320-42000 Office Supplies 3,211 2,640 4,250 1,237 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$ 1,237 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 74,908 110,000 87,500 0.00%
101-410-1320-43150 Contract Services 3,109 2,155 3,193 410 2,000 3,000 -6.04%Shred it, misc
101-410-1320-43185 IT Support 6,936 6,682 4,253 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
$1000
101-410-1320-43210 Telephone 1,852 2,076 2,586 428 2,586 2,664 3.00%Roseville, Sprint
101-410-1320-43220 Postage 1,157 1,283 2,000 2,517 3,000 2,500 25.00%
101-410-1320-43310 Mileage 772 539 1,100 32 100 1,100 0.00%
101-410-1320-43510 Legal Publishing 1,608 9,962 10,200 5,588 10,200 2,000 -80.39%
101-410-1320-43610 Insurance 25,565 32,212 39,214 40,970 40,970 45,067 14.93%10% inc over 2020 actual
101-410-1320-44330 Dues & Subscriptions 1,919 1,746 2,060 1,731 2,000 2,200 6.80%
101-410-1320-44370 Conferences & Training 2,637 1,394 5,000 200 5,000 0.00%
101-410-1320-44371 Allocation to Building Inspections - - (2,715) (4,125) (2,810) 3.48%Allocation of overhead charges to Bulding Dept
Total Charges and Services 188,658$ 227,558$ 249,379$ 223,178 269,803$ 256,336$ 2.79%
Miscellaneous
101-410-1320-44300 Miscellaneous 1,156 2,972 1,500 8,326 8,500 1,500 -0.02%Eagle Point Business Park Easement billing
Total Miscellaneous 1,156$ 2,972$ 1,500$ 8,326 8,500$ 1,500$ -0.02%
1320 Total Administration 492,116$ 570,322$ 493,931$ 429,005 530,328$ 495,160$ 0.25%
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 6,397 795 7,250 1,973 9,250 - -100.00%no election in 2021
101-410-1410-41510 Workers Compensation - - - #DIV/0!
Total Personnel 6,397$ 795$ 7,250$ 1,973 9,250$ -$ -100.00%
Charges and Services
101-410-1410-43310 Travel Expense 44 25 50 50 -100.00%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
4
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
101-410-1410-43510 Legal Notices Publishing 20 32 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$ 1,692 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 630 159 700 295 1,000 -100.00%
Total Miscellaneous 630$ 159$ 700$ 295 1,000$ -100.00%
1410 Total Elections 8,751$ 2,639$ 10,000$ 3,960 11,992$ 3,150$ -68.50%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 29,159 27,051 25,775 14,393 25,775 27,128 5.25%
101-410-1450-41210 PERA Contributions 2,187 1,907 1,933 1,177 1,933 2,035 5.26%
101-410-1450-41220 FICA Contributions 2,211 1,543 1,972 973 1,575 1,682 -14.71%
101-410-1450-41230 Medicare Contributions 359 227 368 393 #DIV/0!
101-410-1450-41300 Insurance 5,101 5,462 6,287 1,465 6,287 6,909 9.89%
101-410-1450-41325 Life Insurance 60 99 65 5 28 28 -57.55%
101-410-1450-41330 STD/LTD 146 105 162 24 145 145 -10.68%
101-410-1450-41510 Workers Compensation 262 298 306 279 279 307 0.23%
Total Personnel 39,125$ 36,824$ 36,500$ 18,543 36,390$ 38,626$ 5.82%
Charges and Services
101-410-1450-43090 Newsletter 2,870 3,179 1,100 1,100 1,200 9.09%printing only (Split with Water and Sewer)
101-410-1450-43180 Information Technology/Web 40,061 2,068 2,000 350 2,000 2,200 10.00%Website,Constant Contact, Not Form
101-410-1450-43185 IT Support 551 535 341 535 589 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 1,700 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$ 2,391 10,135$ 11,139$ 4.73%
1450 Total Communications 90,986$ 48,728$ 47,135$ 20,934 46,525$ 49,765$ 5.58%
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 69,526 95,690 71,821 7,715 40,750 80,410 11.96%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 5,387 852 3,117 6,031 11.96%
101-410-1520-41220 FICA Contributions 5,425 5,730 6,027 629 2,527 5,426 -9.98%
101-410-1520-41230 Medicare Contributions 1,335 127 591 1,269 #DIV/0!
101-410-1520-41300 Insurance 7,586 3,922 10,863 4,900 7,000 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
8/26/20202:01 PM
5
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
Total Personnel 99,344$ 120,922$ 102,710$ 15,127 54,889$ 115,273$ 12.23%
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 8,390 8,812 8,227 3.00% split GF, Water, Sewer, SW
101-410-1520-43150 Contract Services 79,620 1,750 3,060 22,818 48,026 10,000 226.80%
101-410-1520-43185 IT Support 2,120 3,893 3,779 2,405 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 $9226)/Banyon/Credit Card
Services, Roseville
101-410-1520-43210 Telephone 580 528 595 613 3.00%Roseville IT Phone
101-410-1520-43310 Mileage 168 - 500 500 0.00%
101-410-1520-44330 Dues & Subscriptions 2,071 1,294 2,100 190 870 2,300 9.52%GFOA and CAFR
101-410-1520-44370 Conferences & Training 642 455 3,000 3,200 6.67%
101-410-1520-44371 Allocation to Building Inspections - - (1,959) (1,575) (2,324) 18.65%Allocation charge for Building Dept.
Total Charges and Services 134,713$ 21,090$ 21,896$ 36,605 62,746$ 31,091$ 41.99%
Miscellaneous
101-410-1520-44300 Miscellaneous 2,141 1,119 4,750 332 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$ 332 3,000$ 5,000$ 5.26%
1520 Total Finance 238,536$ 144,729$ 131,157$ 52,304 122,435$ 153,164$ 16.78%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 148,529 161,971 160,011 85,298 137,184 163,569 2.22%
101-410-1910-41020 Overtime #DIV/0!
101-410-1910-41040 Temporary Employees 4,096 6,963 3,848 6,963 7,102 2.00%Intern
101-410-1910-41210 PERA Contributions 10,784 11,523 12,001 6,938 10,495 12,268 2.22%
101-410-1910-41220 FICA Contributions 11,628 9,833 12,774 5,941 8,505 10,582 -17.16%
101-410-1910-41230 Medicare Contributions 2,290 1,390 1,989 2,475 #DIV/0!
101-410-1910-41300 Insurance 6,684 10,726 29,322 12,056 26,344 32,222 9.89%
101-410-1910-41325 Life Insurance 294 340 297 32 58 129 -56.67%
101-410-1910-41330 STD/LTD 1,015 330 829 485 838 935 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$ 117,569 193,957$ 231,020$ 3.36%
Materials and Supplies
101-410-1910-42000 Office Supplies 752 62 200 18 100 150 -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 6,450 10,000 12,000 -20.00%
101-410-1910-43150 Contract Services 2,249 11,675 6,000 6,767 8,000 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 3,504 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
8/26/20202:01 PM
6
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 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 27 50 100 -71.43%
101-410-1910-43510 Legal Publishing 2,185 1,091 1,500 861 1,200 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$ 18,081 28,200$ 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$ 135,650 222,457$ 275,494$ 7.56%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 31,770 38,482 40,000 15,000 40,000 40,000 0.00%
Total Charges and Services 31,770$ 38,482$ 40,000$ 15,000 40,000$ 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$ 15,000 40,000$ 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 3,240 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 1,370 4,000 4,555 3.00%xcel, water, sewer
101-410-1940-43840 Refuse 1,402 1,783 1,600 882 1,500 1,648 3.00%
101-410-1940-44010 Repairs/Maint Contractual Bldg 11,353 5,984 6,000 2,521 6,000 6,600 10.00%cintas and cleaning
101-410-1940-44040 Repairs/Maint Contractual Eqpt 14,434 11,577 15,000 6,570 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) (14,051) (15,482) 6.82%Allocation to Building Inspection department
Total Charges and Services 42,411$ 29,982$ 18,896$ 14,583 18,816$ 20,263$ 7.23%
Miscellaneous
101-410-1940-44300 Miscellaneous 1,286 1,276 1,800 462 1,500 1,800 0.00%
Total Miscellaneous 1,286$ 1,276$ 1,800$ 462 1,500$ 1,800$ 0.00%
1940 Total City Hall 44,498$ 31,382$ 21,496$ 15,045 20,841$ 22,963$ 6.82%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
7
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 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 23,970 49,000 51,000 4.08%$4,166/mth
Total Charges and Services 42,164$ 46,434$ 49,000$ 23,970 49,000$ 51,000$ 4.08%
2150 Total Prosecution 42,164$ 46,434$ 49,000$ 23,970 49,000$ 51,000$ 4.08%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 85,800 82,175 88,274 44,096 76,973 175,498 98.81%addl full time fire inspector
101-420-2220-41030 Part-time Salaries 114,980 186,057 178,636 107,241 175,568 191,527 7.22%
101-420-2220-41035 Paid On Call Salaries 73,656 59,412 73,364 16,016 43,067 75,000 2.23%
101-420-2220-41210 PERA Contributions 31,340 37,736 32,236 14,997 44,700 43,063 33.59%
101-420-2220-41220 FICA Contributions 14,654 14,185 19,308 9,384 18,328 27,406 41.94%
101-420-2220-41230 Medicare Contributions 4,408 2,830 4,286 6,409 #DIV/0!
101-420-2220-41300 Insurance 16,072 15,126 13,834 7,109 14,218 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$ 249,620 425,087$ 606,381$ 37.68%
Materials and Supplies
101-420-2220-42000 Office Supplies 1,136 1,413 500 138 500 1,000 100.00%supplies for new FTE
101-420-2220-42080 EMS Supplies 236 2,317 2,800 270 2,800 2,400 -14.29%
101-420-2220-42090 Fire Prevention 332 651 2,000 2,000 0.00%
101-420-2220-42120 Fuel, Oil and Fluids 13,252 13,948 9,400 2,756 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 9,645 30,175 24,679 -18.21%average of last 3 years
Total Materials and Supplies 42,741$ 34,405$ 44,875$ 12,809 42,875$ 44,079$ -1.77%
Charges and Services
101-420-2220-43050 Physicals 8,796 8,878 8,296 110 8,296 8,300 0.05%3 hires, FIT test cost up.
101-420-2220-43150 Contract Services 1,000 11,115 18,085 25,185 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 11,540 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 2,518 4,538 4,674 16.85%Sprint, TDS, Verizon, Roseville
101-420-2220-43230 Radio 18,928 18,200 25,636 7,602 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 6,940 15,000 15,450 3.00%
101-420-2220-43840 Refuse 586 746 1,000 367 1,000 1,030 3.00%
101-420-2220-44010 Repairs/Maint Bldg 14,543 10,688 8,440 4,694 8,440 9,000 6.64%Station #2 tank pumping.
101-420-2220-44040 Repairs/Maint Eqpt 48,372 57,265 33,920 22,983 33,920 43,920 29.48%
Even year ladder maint., Increase in inspection costs. PSC
requested $10k+
101-420-2220-44170 Uniforms 8,615 8,133 10,321 5,209 10,321 10,000 -3.11%3 hires, replace stat. coats and polo's.
101-420-2220-44330 Dues & Subscriptions 4,935 3,998 6,330 1,018 6,330 6,330 0.00%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
8
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
101-420-2220-44350 Books 1,400 440 824 824 1,000 127.27%
101-420-2220-44370 Conferences & Training 17,743 14,174 20,580 7,056 15,000 20,580 0.00%Switched from Century to Make the Move.
Total Charges and Services 148,518$ 183,815$ 179,120$ 105,751 198,085$ 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 2,000 141 2,000 2,000 0.00%
Total Miscellaneous 1,524$ 1,492$ 2,000$ 141 2,000$ 2,000$ 0.00%
#DIV/0!
2220 Total Fire 561,634$ 664,015$ 666,433$ 368,321 668,047$ 827,253$ 24.13%
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 210,186 214,668 369,167 124,349 180,000 388,655 5.28%
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 10,294 13,770 29,149 0.65%
MSRS Contributions -City Admin 489 489 504 3.07%
101-420-2400-41220 FICA Contributions 15,570 12,481 27,654 8,050 11,160 24,097 -12.86%
101-420-2400-41230 Medicare Contributions 2,907 1,942 2,610 5,636 #DIV/0!
101-420-2400-41300 Insurance 31,118 23,088 73,872 19,391 40,000 81,179 9.89%
101-420-2400-41325 Life Insurance 297 635 600 80 150 331 -44.86%
101-420-2400-41330 STD/LTD 1,230 668 2,000 558 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$ 169,041 253,556$ 536,707$ 6.01%
Materials and Supplies
101-420-2400-42000 Office Supplies 865 558 1,750 214 1,500 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 3,600 658 3,600 3,600 0.00%
Total Materials and Supplies 3,706$ 2,534$ 5,700$ 872 5,450$ 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 5,000 187,312 500,000 335,000 6600.00%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 3,598 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 8,900 9,790 10.00%i-pads and PermitWorks,Roseville
101-420-2400-43210 Telephone 3,579 3,323 3,650 1,623 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 1,500 199 1,500 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
8/26/20202:01 PM
9
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 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$ 201,767 535,984$ 372,632$ 871.38%
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 19,751 20,616 7.56%
101-420-2400-44300 Miscellaneous - 266 1,000 75 500 1,000 0.00%
Total Miscellaneous -$ 266$ 20,167$ 20,251$ 21,616$ 7.18%
2400 Total Building Inspection 296,893$ 468,607$ 570,502$ 371,680 815,241$ 936,654$ 64.18%
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 4,368 11,000 13,000 18.18%
Total Charges and Services 10,930$ 19,902$ 11,000$ 4,368 11,000$ 13,000$ 18.18%
2700 Total Animal Control 10,930$ 19,902$ 11,000$ 4,368 11,000$ 13,000$ 18.18%
3100 Streets
Personnel
101-430-3100-41010 Full-time Salaries 357,436 382,736 307,899 205,589 329,904 412,315 33.91%
Reallocated based upon 2019 and 2020YTD actual re: time
allocation
101-430-3100-41020 Overtime 4,676 12,217 9,000 12,161 9,000 6,000 -33.33%On call and overtime
101-430-3100-41040 Temporary Employees 2,550 4,527 10,764 10,764 12,500 16.13%Seasonals ($13-$14/hr)
101-430-3100-41210 PERA Contributions 26,793 28,848 23,542 17,444 26,750 31,374 33.27%
101-430-3100-41220 FICA Contributions 26,977 23,455 24,836 13,747 21,679 26,711 7.55%
101-430-3100-41230 Medicare Contributions 5,463 3,242 5,070 6,247 #DIV/0!
101-430-3100-41300 Insurance 70,328 79,988 77,834 41,828 71,752 92,920 19.38%
101-430-3100-41325 Life Insurance 536 1,706 844 186 318 427 -49.43%
101-430-3100-41330 STD/LTD 1,951 1,496 2,110 1,164 1,998 2,267 7.46%
101-430-3100-41600 Safety Clothing Allowance 160 515 600 600 600 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$ 332,823 515,297$ 632,568$ 29.18%
Materials and Supplies
101-430-3100-42000 Office Supplies 443 1,368 650 108 500 500 -23.08%
101-430-3100-42120 Fuel, Oil and Fluids 41,006 17,663 17,000 11,811 20,000 21,000 23.53%more roads to maintain
101-430-3100-42150 Operating Supplies 5,606 16,628 4,400 5,455 9,000 9,500 115.91%
101-430-3100-42210 Repair/Maint. Supplies 28,270 12,678 10,000 1,979 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 17,036 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 1,033 4,000 4,000 -11.11%
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
10
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 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 4,500 371 4,500 4,500 0.00%
101-430-3100-44375 Personal Protection Equipment 1,188 800 1,400 927 1,400 1,200 -14.29%
Total Materials and Supplies 255,419$ 257,440$ 245,677$ 158,459 207,780$ 184,700$ -24.82%
Charges and Services
101-430-3100-43030 Engineering Services 12,289 13,178 6,000 8,221 14,000 14,000 133.33%ROW permits
101-430-3100-43090 Sealcoating & Crack Sealing 120,732 795,917 565,000 71,378 505,000 565,000 0.00%Sealcoat, crackseal, mill/overlay
101-430-3100-43150 Contract Services 25,501 20,364 24,000 4,808 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 5,355 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 3,275 1,700 1,750 2.94%Roseville, BeHIve Asset Mgmt
101-430-3100-43210 Telephone 6,156 3,946 6,200 2,251 5,000 5,500 -11.29%Roseville, Sprint, TDS, Verizon
101-430-3100-43230 Radio 24,117 4,091 5,000 2,000 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 13,550 24,000 25,000 4.17% US Solar Subsription/Traffic Signals/PW Electric
101-430-3100-43811 Street Lights 43,826 39,576 36,000 22,568 37,500 39,000 8.33%
101-430-3100-43840 Refuse 5,998 7,420 4,500 2,796 4,500 4,600 2.22%
101-430-3100-44010 Repairs/Maint Bldg.35,637 21,541 15,000 3,435 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 5,255 24,000 29,500 18.00%hot box repair
101-430-3100-44041 Repairs/Maint Equip S&I 1,182 19,872 14,000 1,709 12,500 14,000 0.00%
101-430-3100-44130 Equipment Rental 2,500 163 2,000 1,500 2,000 0.00%
101-430-3100-44170 Uniforms 8,047 5,605 5,625 2,680 5,650 5,700 1.33%Allocate to all dept
101-430-3100-44330 Dues & Subscriptions 661 606 700 554 700 750 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$ 175,760 710,151$ 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 1,000 321 1,000 1,000 0.00%
Total Miscellaneous 559$ 1,866$ 1,000$ 321 1,000$ 1,000$ 0.00%
3100 Total Streets 1,198,122$ 1,862,229$ 1,510,482$ 667,363 1,434,228$ 1,611,193$ 6.67%
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 64,831 80,410 141,559 48,398 75,652 72,988 -48.44%
Reallocated based upon 2019 & 2020 YTD actual re: time
allocation
101-450-5200-41030 Part-time Salaries 47 6,950 7,404 #DIV/0!
101-450-5200-41020 Overtime 97 315 315 #DIV/0!
101-450-5200-41040 Temporary Employees 9,311 4,725 10,000 605 605 10,000 0.00%Seasonal Workers/Park Summer-Ice Rink Winter
101-450-5200-41210 PERA Contributions 4,977 5,628 10,617 3,971 5,787 5,474 -48.44%
101-450-5200-41220 FICA Contributions 5,544 4,886 11,900 3,644 5,187 5,145 -56.76%
101-450-5200-41230 Medicare Contributions 1,138 856 1,213 1,203 #DIV/0!
101-450-5200-41300 Insurance 6,248 11,314 36,229 9,147 14,738 15,415 -57.45%
101-450-5200-41325 Life Insurance 57 322 206 45 75 67 -67.59%
101-450-5200-41330 STD/LTD 202 241 560 284 560 401 -28.33%
101-450-5200-41600 Safety Clothing Allowance 175 350 350 350 0.00%Boots ($200 per person allocated by Salary Allocation)
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
11
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
101-450-5200-41420 Unemployment Benefits #DIV/0!
101-450-5200-41510 Workers Compensation 22,078 8,772 9,013 9,910 9,910 10,901 20.94%
Total Personnel 113,248$ 117,755$ 220,435$ 84,125 121,796$ 121,945$ -44.68%
Materials and Supplies
101-450-5200-42000 Office Supplies 394 408 650 450 450 -30.77%
101-450-5200-42120 Fuel, Oil and Fluids 7,839 6,250 1,616 5,000 5,500 -12.00%Allocated to all PW departments
101-450-5200-42150 Operating Supplies 989 672 750 226 750 750 0.00%
101-450-5200-42160 Chemicals 579 201 1,000 -100.00%
101-450-5200-42210 Repair/Maint. Supplies 5,107 6,969 5,500 4,740 5,500 6,000 9.09%
101-450-5200-42230 Building Repair Supplies 63 69 500 500 500 0.00%
101-450-5200-42250 Landscaping Materials 135 562 500 550 #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$ 11,330 17,250$ 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 22,240 64,500 56,000 -13.18%
Mowing $45k, $13k Fertilizer, $9k misc (2 addditional
parks)
101-450-5200-43185 IT Support 2,620 5,019 4,636 3,245 4,636 5,100 10.00%Roseville
101-450-5200-42002 IT Hardware 505 250 -100.00%
101-450-5200-43190 Software Programs 340 340 -100.00%Roseville
101-450-5200-43210 Telephone 1,085 1,770 1,750 689 1,750 1,750 0.00%Roseville, Sprint
101-450-5200-43630 Insurance 5,404 5,876 6,835 7,144 7,144 7,858 14.97%
101-450-5200-43810 Utilities 7,314 8,805 10,500 4,920 10,500 10,815 3.00%
101-450-5200-43840 Refuse 2,609 4,564 4,000 1,836 4,000 4,000 0.00%
101-450-5200-44010 Repairs/Maint Bldg 2,074 6,289 2,500 3,704 3,704 3,000 20.00%
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 5,434 3,063 3,200 3,620 3,620 3,200 0.00%
101-450-5200-44040 Repairs/Maint Eqpt 5,200 17,669 14,975 112 8,500 14,000 -6.51%
101-450-5200-44120 Rentals - Buildings 6,294 5,489 7,000 1,748 7,000 7,000 0.00%porta-potties at new parks
101-450-5200-44170 Uniforms 837 1,078 519 1,078 1,100 2.04%Allocated from Streets
101-450-5200-44301 Events 482 524 550 544 544 - -100.00%Tree Give Away
101-450-5200-44302 Lakes 9,934 12,570 15,000 13,000 15,000 0.00%Grant to treat Invasive Species
101-450-5200-44370 Conferences & Training 1,495 2,137 800 1,688 500 3,000 275.00%continuing ed catch up from COVID
101-450-5200-44130 Equipment Rental 650 797 1,000 1,000 1,000 0.00%
101-450-5200-44375 Personal Protection Equipment 1,262 229 400 400 0.00%
Total Charges and Services 115,540$ 127,591$ 139,314$ 52,009 131,476$ 133,223$ -4.37%
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$ 147,880 271,272$ 274,468$ -27.76%
-
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
101-900-9000-47201 Transfer to Project Fund 117,820 #DIV/0!
CITY OF LAKE ELMO
2021 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED
8/26/20202:01 PM
12
Adopted 2020 to
2018 2019 2020 Actual 2020 2021 Proposed 2021
Account Number Description Actual Actual Adopted 7/31/2020 Projected Proposed Percent Change Comments
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$ 2,642,896 6,259,010$ 6,090,635$ -1.30%
#DIV/0!
Total Gen Fund Revs. Over/(Under) Expenditures:666,321$ (467,759)$ (0)$ 539,986 388,300$ 0$ -367.83%Use of Fund Balance if negative
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. 2020-81
RESOLUTION APPROVING 2021 PRELIMINARY GENERAL FUND BUDGET, 2021
PRELIMINARY PROPERTY TAX LEVY, AND SETTING PUBLIC HEARING DATE
FOR THE 2021 BUDGET AND 2021 FINAL PROPERTY TAX LEVY FOR TUESDAY
DECEMBER 1, 2020 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 2021 Budget shall be as follows:
2021
Preliminary
General Fund Revenues:
Property Taxes $3,824,879
Licenses and Permit 1,013,500
Intergovernmental 283,190
Charges for Services 611,050
Fines and Forfeits 35,000
Interest on Investments 77,000
Miscellaneous 246,017
Total General Fund Revenues $6,090,636
General Fund Expenditures:
General Government $1,096,988
Public Safety 2,817,240
Public Works 1,611,193
Culture & Recreation 274,468
Capital Outlay 0
Transfers 290,746
Total General Fund Expenditures $6,090,636
BE IT FURTHER RESOLVED that the Public Hearing will be held on Tuesday
December 1, 2020 at 7:00 p.m.; and
BE IT FURTHER RESOLVED that the City Council of the City of Lake Elmo,
Washington County, Minnesota, that the following sums of money be levied in 2020, for
collection in 2021 upon the taxable property in said City of Lake Elmo for the following
purposes:
2021
Preliminary
Geenral Fund Levy 3,824,879$
Debt Service $1,438,389
TOTAL TAX LEVIES 5,263,268$
And
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 15th day of September, 2020.
______________________________
Mike Pearson
Mayor
ATTEST:
__________________________________
Julie Johnson
City Clerk