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Home My WebLink About#22 - 2022 Budget & Levy STAFF REPORT DATE: September 21, 2021 TO: Honorable Mayor and City Council FROM: Samuel Magureanu – Finance Director AGENDA ITEM: 2022 Budget Information – General Fund and Tax Levy INTRODUCTION: The City Council is required by law to adopt a Preliminary Levy for 2022 for Certification to Washington County by September 30, 2021. 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 2022 Budget and Final Property Tax Levy will be set for Tuesday, December 7, 2021 at 7:00 p.m. PRELIMINARY LEVY The Council reviewed the draft 2022 budget at its budget work session on August 24th and provided direction to update the budget. One change was made to the budget. The change was recommended by the City Engineer and Public Works Director and it related to the Sealcoating & Crack Sealing budget, initially presented at $1,550,000 and ultimately reduced to $1,035,000. This change reduced the draft presented tax levy from 32.64% to 30.47%. The new proposed rate of 30.47% increases the tax rate by 28.90% from 2021. The adopted tax rate in 2021 was 23.64%. The proposed tax rate was calculated using the estimated taxable value of $23,566,219 provided by the County with the 2022 Tax Impact Worksheet attached. The attached worksheet also shows the impact on the median valued home of $400,000. The home will see a 4.4% increase in market value from Pay 2021 to Pay 2022. As a result of increasing the tax rate by 28.90%, that home owner will pay $1,215.14 in city taxes, or $316.18 more, in 2022 compared to 2021. ***PLEASE NOTE THESE ARE ESTIMATES USING NUMBERS FROM THE COUNTY*** There were few major factors that determined the 2022 increase in the tax rate:  Borrowing for the New City Center and the 2021 Street Improvements. This increased the Debt Levy for 2022 by an estimated amount of $1,014,325.77 or 70%. The City Center alone increased the 2022 Debt Levy by $733,322.75 or 51%. See bellow presentation and discussion on the 2022 Debt Levy.  $470,000 increase in Public Works budget for Sealcoat, crack seal brings the 2022 budget to $1,035,000, an increase of 83.19% from prior year budget. The 2021 budget for Sealcoating and Crack Sealing was $565,000. The increase is catching up through 2019 constructed roads. There is no M/O scheduled for 2022. This will drop significantly in 2023.  Staff changes. The City has budgeted for two full time fire fighters for $90,997 each, one Code Enforcement Officer for $79,717, and an Assistant Public Works Director for $115,620. The proposed salaries include taxes and benefits.  CIP Items: $83,000 Turnout gear, $50,000 Asphalt trailer, $186,350 5th Street medians The overall City levy is made up of the General Fund Operating Levy and the Debt Levies. The table below shows the Actual 2021 Debt Levy and the Proposed 2022 Debt Levy. The GO 2021A Bonds are estimated since the bond issuance has not yet been finalized. The City expects to close on the bonds on December 7th, 2021. Current Debt 2021 Debt Levy 2022 Debt Levy GO 2010B 207,338 207,076 GO 2012B 67,313 65,417 GO 2014A 205,118 200,394 GO 2015A 12,723 14,508 GO 2016A 188,999 193,934 GO 2017A 339,904 344,104 GO 2018A Equip Cert 123,848 126,404 GO 2019A 293,148 295,301 Total Current 1,438,390 1,447,137 New Debt GO 2021A ‐ City Hall/Fire 733,323 GO 2021A ‐ Street Improvement 281,003 Total New 1,014,326 Total 2022 Debt Levy 2,461,463 Debt Levies OPERATING BUDGETS Attachment #1 includes the entire General Fund Operating Budget Salary and Benefits The 2022 preliminary budget is currently being prepared assuming a 3% COLA adjustment for staff. Medical benefits are estimated to increase by 10%. Additionally, the City has budgeted for two full time fire fighters for $90,997 each, one Code Enforcement Officer for $79,717 (This position is split 80% Planning and 20% Building) , and an Assistant Public Works Director for $115,620. The proposed salaries include taxes and benefits. General Fund Revenues are largely increased due to the proposed operating levy for the General Fund. Most other revenues, as noted in the bellow table, are proposed to remain relatively the same. The investment market continues to stay low and investment earnings are expected to decrease. Cable franchise revenues best estimate, and State Fire Aid and Municipal State Aids (MSA) for road maintenance are based on the current estimates done this year. More detailed information on revenues is found in the attached budget. Property Tax Levy 1,188,695$ Building/Mechanical Permits 34,500 State Fire Aid 12,608 MSA Maintenance 16,934 Planning & Zoning Fees 19,150 Investment Earnings (38,500) Cable Franchise (35,000) General Fund Revenues $ Change ‐ Adopted 2021 to Proposed 2022 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 an increase in contracted services due to planned department operating audit. Elections show an increase as there was no election in 2021. Finance and Communication budgets are relatively flat, with the exception of planned department operating audit for finance. Planning & Zoning budgets decreased as the operating audit was budgeted and completed in 2021, and Engineering budgets remain fairly flat. City Hall budgets increased due to a budgeted increase in utilities driven by the construction of the New City Center (Staff moved back to 3800 and temporary trailer) and budgeted for security cameras for New City Center. The Sheriff’s contract assumes a 2.8% increase. The Fire Department contains the replacement of turnout gear and radios. For 2022 Building Inspections continued to budget for a full time Building Official and two Inspectors and additional 20% for Code Enforcement Officer, and 3% increase in Inspector Contracted Service has been budgeted for MnSPECT to assist in Building Inspections. Alternatively these funds can be used for 3 additional Inspectors. A new vehicle for Building Inspections was budgeted in 2022. Emergency Communications budget has increased due to repairs and replacement of siren pole. Public Works is comprised of Streets (General Fund), Parks (General Fund), Water, Sewer, and Storm Water. For the last few 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 2022 based off 2020 YTD actual data. This resulted in a decrease in personnel expenses in Streets of 6.2% and an increase in Parks, Water, Sewer and Storm Water. The Streets Department budgets for Overtime and Temporary Employees has also increased. Overtime/On Call budget is based on actual 2021 projected amounts and Temporary Employees increased due to an increase in pay to $15h. An additional $470,000 increase in Public Works budget for Sealcoat, crack seal brings the 2022 budget to $1,035,000, an increase of 83.19% from prior year budget. The increase is catching up through 2019 constructed roads. There is no M/O scheduled for 2022. This will drop significantly in 2023. The 2021 budget for Sealcoating and Crack Sealing was $565,000. Transfers have been added for Capital projects for Asphalt Hot Box for $50,000 and $186,350 for the street landscape for the 5th street medians. As in past years, transfers to the Vehicle Replacement fund have risen from $125,000 to $150,000 for a total increase of $25,000. For 2022 there will be no additional transfers to Vehicle Replacement Fund since the tax rate has increased from prior year by more than 2%. Historically, the City will allow for an additional transfer if the tax rate has not increased more than 2%. Assessing Services 9,763$ Contracted Services ‐ Admin 42,000 2022 Election 10,245 Contracted Services ‐ Finance 20,000 Contracted Services ‐ Planning (11,000) City Hall ‐ Utilities 25,425 Sheriff Contract 26,227 Fire Department Equipment 92,286 Building Inspector/Code enforcement Officer 26,404 Inspector Contracted Services ‐ Building 9,579 Emergency Communications ‐ Sirene pole 16,786 Streets Personnel (11,852) Sealcoting & Crack Sealing 470,000 Capital Projects ‐ Street 236,350 Transfers to Vehicle Replacement Fund ‐ Street 85,714 Transfers to Vehicle Replacement Fund ‐ Park portion 2,000 Transfers to Vehicle Replacement Fund ‐ Building 9,728 Transfers to Vehicle Replacement Fund ‐ Fire 52,558 General Fund Expenditure $ Change ‐ Adopted 2021 to Proposed 2022 FISCAL IMPACT: The proposed budgets and tax levy will help support the proposed city services to be provided in 2022. 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 2021 tax rate was 22 out of 33. The new proposed tax rate would move the city up from the 22nd spot to 20th. Rank Taxing Authority 2021 Proposed 2022 1 Landfall 64.490 2 Hastings 57.351 3 Marine 56.172 4 Newport 54.006 5 Stillwater 52.814 6 Willernie 51.674 7Oak Park Height 50.838 8Lake St. Croix Beach 40.727 9Forest Lake 40.640 10 Hugo 39.293 11 St. Paul Park 39.111 12 Oakdale 38.820 13 Cottage Grove 37.350 14 Mahtomedi 37.307 15 Bayport 33.791 16 Lakeland 33.408 17 Woodbury 32.298 18 Afton 32.024 19 Scandia 30.815 20 Birchwood 29.231 21 St. Mary's Point 24.111 22 Lake Elmo 23.640% 30.470% 23 Lakeland Shores 23.381 24 Grey Cloud Island 20.852 25 White Bear Lake 20.355 26 Stillwater Township 20.185 27 Dellwood 19.204 28 Baytown Township 16.372 29 Denmark Township 15.891 30 Grant 13.609 31 May Township 11.518 32 West Lakeland Township 10.877 33 Pine Springs 9.034 Washington County Tax Rates OPTIONS: 1) Adopt Resolution 2021-105 Approving the 2022 Preliminary General Fund Budget, 2022 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2022 Budget and 2022 Property Tax Levy for Tuesday, December 7th, 2021 at 7:00 p.m. 2) Amend and then adopt Resolution 2021-105 Approving the 2022 Preliminary General Fund Budget, 2022 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2022 Budget and 2022 Property Tax Levy for Tuesday, December 7th , 2021 at 7:00 p.m. 3) Do not adopt Resolution 2021-105 RECOMMENDATION: “Motion to approve Resolution 2021-105 approving the 2022 Preliminary General Fund Budget, 2022 Preliminary Property Tax Levy, and setting a Public Hearing date for the 2022 Budget and Property Tax Levy for Tuesday, December 7th , 2021 at 7:00 p.m.” ATTACHMENTS: 1) 2022 Proposed Master Budget Worksheet – General Fund 2) Tax Impact Worksheet 3) Resolution No.2021-105 Approving the 2022 Preliminary General Fund Budget, 2022 Preliminary Property Tax Levy, and Setting Public Hearing Date for 2022 Budget and 2022 Property Tax Levy for Tuesday, December 7th, 2021 at 7:00 p.m. Adopted 2021 to2018 2019 2020 2021 Actual 2021 2022 Proposed 2022Account Number Description Actual Actual Actual Adopted 6/30/2021 Projected Proposed Percent Change CommentsGeneral Fund Revenues:Taxes101‐410‐1320‐31010 Current Ad Valorem Taxes 2,216,047 2,738,122 3,250,895 3,522,782 1,104,876 3,522,782 4,689,073 33.11%101‐410‐1320‐31020 Delinquent Ad Valorem Taxes 15,785 11,702 20,115 15,000 26,221 26,221 15,000 0.00%101‐410‐1320‐31030 Delinquent Mobile Home Tax16,079 18,680 16,819 15,000 2,913 2,913 15,000 0.00%101‐410‐1320‐31040 Fiscal Disparities 148,090 194,300 245,389 271,597 162,978 271,597 294,401 8.40%101‐410‐1320‐31520 30% Rental ‐ County‐ 2,551 ‐ ‐ 4,420 4,420 ‐ #DIV/0!101‐410‐1320‐31910 Penalty & Interest on Taxes 719 1,038 1,162 500 43 64 100 ‐80.00%101‐000‐0000‐33620 Gravel Tax‐ ‐ 3,370 ‐ ‐ ‐ ‐ #DIV/0!Total Taxes2,396,720$ 2,966,392$ 3,537,749$ 3,824,879$ 1,301,452$ 3,827,998$ 5,013,574$ 31.08%Licenses and Permits101‐410‐1320‐32110 Liquor License 8,700 12,600 9,342 8,300 ‐ 10,000 10,000 20.48%101‐410‐1320‐32180 Wastehauler License‐ 840 120 720 ‐ 720 720 0.00%101‐410‐1320‐32181 General Contractor License‐ 350 100 150 300 300 300 100.00%101‐410‐1320‐32183 Heating Contractor License‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐420‐2400‐32210 Building Permits 1,046,758 780,104 1,137,150 800,000 664,422 1,029,854 800,000 0.00% Residential only. 250 new homes101‐430‐3100‐32211 Driveway Permits 17,570 13,705 16,255 12,000 10,000 17,500 12,500 4.17%101‐420‐2400‐32212 Fireplace Permits 5,580 15,780 19,319 16,000 10,860 16,833 16,000 0.00%101‐420‐2400‐32220 Heating Permits 79,657 74,367 80,489 60,000 73,790 114,374 70,000 16.67%101‐420‐2400‐32230 Plumbing Permits 82,254 91,576 99,846 75,000 93,303 144,619 80,000 6.67%101‐420‐2400‐32232 Pool Permits 150 1,050 1,725 1,000 1,200 1,860 1,500 50.00%101‐420‐2400‐32213 Siding Permits‐ 4,706 3,303 5,000 3,824 5,927 4,000 ‐20.00%101‐420‐2400‐32214 Roof Permits‐ 12,309 15,475 10,000 13,032 20,200 15,000 50.00%101‐430‐3100‐32250 Utility Permits 61,620 36,898 34,974 21,600 23,398 30,000 30,000 38.89%101‐420‐2220‐32260 Burning Permit 2,050 1,585 1,550 1,500 1,275 1,740 1,700 13.33%101‐410‐1320‐32270 Massage Therapy Licenses 300 300 25 100 100 150 150 50.00%101‐420‐2400‐32275 Fire Suppression Permits 700 6,980 5,467 2,000 12,323 15,000 5,000 150.00%101‐420‐2400‐32278 Fire Permit Plan Check Fee 1,151 1,400 100 ‐ 5,460 6,000 1,000 #DIV/0!Fire Alarm Systems 101‐410‐1320‐32281 Golf Cart Operation Permit‐ 30 30 30 30 30 30 0.00%101‐410‐1320‐32282 Miscellaneous Permits 25 100 175 100 88 100 100 0.00%101‐420‐2400‐32282 Miscellaneous Permits 3,790 3 100 ‐ ‐ ‐ ‐ #DIV/0!Total Licenses and Permits1,310,304$ 1,055,038$ 1,425,544$ 1,013,500$ 913,404$ 1,415,207$ 1,048,000$ 3.40%Intergovernmental101‐430‐3100‐33418 MSA ‐ Maintenance 144,502 153,963 173,566 151,755 81,888 163,776 168,689 11.16%101‐420‐2220‐33420 State Fire Aid 64,533 68,975 76,608 64,000 ‐ 64,000 76,608 19.70%Sept ‐ Nov receipt for Relief Association101‐410‐1320‐33426 Coronavirus Aid‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1930‐33426 Miscellaneous State Grants‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐420‐2220‐33426 Miscellaneous State Grants 7,128 6,323 5,858 ‐ ‐ ‐ 3,500 #DIV/0!Gear Washer matching grant101‐450‐5200‐33426 Miscellaneous State Grants 5,664 6,394 3,192 4,820 2,676 4,820 4,820 0.00%DNR/Sunfish Lake Trail Grooming101‐410‐1320‐33623 Payment in Lieu of Taxes 31,500 149,944 66,201 34,097 ‐ 34,097 34,779 2.00%ISD 916 Service Fee Due in Dec. ‐ 2% incr./yr. End in 2026101‐430‐3100‐33630 Grant Revenue‐ 4,327 ‐ ‐ ‐ ‐ #DIV/0!S Washing Cty Watershed grant agreement101‐420‐2220‐33525 Other County Grants and Aids 4,190 2,889 ‐ ‐ ‐ 3,400 ‐ #DIV/0!101‐410‐1320‐33521 Recycling Grant‐ 16,534 ‐ ‐ ‐ 11,951 10,000 #DIV/0!Total Intergovernmental261,635$ 415,882$ 330,010$ 256,172$ 84,564$ 282,044$ 298,396$ 16.48%Charges for Services101‐410‐1910‐34103 Zoning & Subdivision Fees 93,785 81,695 48,517 40,000 38,585 45,000 45,000 12.50%101‐420‐2400‐34104 Plan Check Fees 567,035 460,523 701,220 520,000 443,796 669,405 520,000 0.00%101‐410‐1320‐34105 Sale of Copies, Books, Maps 40 ‐ ‐ 50 ‐ ‐ ‐ ‐100.00%101‐410‐1520‐34107 Assessment Searches‐ 810 2,010 2,000 1,880 2,820 2,500 25.00%101‐420‐2400‐34207 Building Code Surcharges 60,740 ‐ 5,067 ‐ 42,909 ‐ ‐ #DIV/0!Pass Thru ‐ not budgeted101‐450‐5200‐34710 Rent 12 12 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐34111 Cable Operation Reimbursement‐ 4,315 3,185 5,000 ‐ 5,000 5,000 0.00%Offset with Cable Operators charge in Communications101‐420‐2400‐34112 Planning & Zoning Review Fee 29,400 26,600 34,200 20,000 20,634 30,000 25,000 25.00%$100 every new review charged101‐430‐3100‐34114 Street Light Fee 4,902 1,161 4,338 1,000 1,548 1,935 1,500 50.00%Developer Agreements101‐410‐1910‐34115 Base Map Upgrading Fee 8,200 3,050 6,775 3,000 5,875 6,200 6,200 106.67%$25/lot created101‐420‐2400‐34203 Day Care Inspections 50 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1910‐36206 Escrow Administration Fee 27,300 27,200 37,200 20,000 20,287 25,000 25,000 25.00%$100 every new escrow is charged. Based on 250 new homes.Total Charges for Services791,464$ 605,366$ 842,512$ 611,050$ 575,513$ 785,360$ 630,200$ 3.13%Fines and Forfeits101‐420‐2100‐35100 Fines 50,857 36,696 33,584 35,000 19,569 35,000 35,000 0.00%Total Fines and Forfeits50,857$ 36,696$ 33,584$ 35,000$ 19,569$ 35,000$ 35,000$ 0.00%Investment Earnings101‐410‐1320‐36210 Interest Earnings 83,217 118,299 44,816 77,000 ‐ 77,000 38,500 ‐50.00%Projected market is falling. This will be adjusted at EOY. Finance will estimate!Total Investment Earnings83,217$ 118,299$ 44,816$ 77,000$ ‐$ 77,000$ 38,500$ ‐50.00%Miscellaneous101‐410‐1320‐31811 Cable Franchise Revenue‐ 103,692 94,841 85,000 81,019 81,019 50,000 ‐41.18%Declining revenues do to fewer member cities and new franchise101‐410‐1320‐36100 Special Assesments‐ ‐ ‐ ‐ 520 ‐ ‐ #DIV/0!clean up charges101‐410‐1320‐36200 Miscellaneous Revenue 1,845 15,730 21,710 3,000 154 3,000 3,000 0.00%misc. accts. Receivable, LMCIT dividend, misc. one‐tiome revenues101‐420‐2220‐36200 Miscellaneous Revenue‐ 23,783 2,574 ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐36200 Miscellaneous Revenue‐ 25,403 24,059 500 2,083 2,500 500 0.00%Public Surplus Auction Rev101‐410‐1910‐36200 Miscellaneous Revenue‐ ‐ 14,725 15,000 25 100 100 ‐99.33%AUAR101‐450‐5200‐36200 Miscellaneous Revenue‐ 1,418 812 ‐ 8,025 25 500 #DIV/0!101‐410‐1320‐36207 MCMA Grant‐ ‐ ‐ ‐ 3,500 3,500 ‐ #DIV/0!Intern for Admin101‐410‐1910‐36236 Conservation Easement Fee 20,000 ‐ ‐ 20,000 ‐ ‐ ‐ ‐100.00%101‐420‐2220‐36204 Reimbursements ‐ Fire 20 ‐ 5,150 ‐ 9,765 15,627 5,000 #DIV/0!2021 : $4400 original reimbursement, $11,227 additional one time reallocation from MBFTE101‐420‐2220‐36230 Donations‐Fire‐ 1,500 370 ‐ ‐ 1,000 1,000 #DIV/0!101‐410‐1320‐36230 Donations 14,036 15,000 14,100 10,000 9,000 9,000 10,000 0.00%pull tabs from Jaycees sales at TP, NKT?101‐410‐1320‐34120 Tower Rent 53,531 129,587 113,316 112,517 47,000 112,517 114,767 2.00%Estimated from contracts. Sprint not yet received for 2021!Total Miscellaneous89,433$ 316,112$ 291,658$ 246,017$ 161,092$ 228,288$ 184,867$ ‐24.86%Prior Period Adjustments32,332 Total General Fund Revenues: 5,015,962$ 5,513,784$ 6,505,872$ 6,063,618$ 3,055,594$ 6,650,897$ 7,248,537$ 19.54% General Fund Expenditures:1110 Mayor & CouncilPersonnel101‐410‐1110‐41030 Part‐time Salaries 25,690 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 1,593 796 1,593 1,593 0.00%101‐410‐1110‐41230 Medicare Contributions 373 373 373 373 186 373 373 0.00%101‐410‐1110‐41510 Workers Compensation 237 119 136 130 118 130 150 15.00%15% over 2021 ActualTotal Personnel27,892$ 27,781$ 27,792$ 27,786$ 13,945$ 27,786$ 27,806$ 0.07%Materials and Supplies101‐410‐1110‐42000 Office Supplies‐ 78 212 125 ‐ 125 125 0.00%business cards, name tags, etc101‐410‐1110‐42001 Computer Reimbursement 1,000 1,000 ‐ 3,000 2,859 2,859 ‐ ‐100.00% e/o year exp101‐410‐1110‐43310 Mileage‐ ‐ ‐ 300 ‐ 300 300 0.00%101‐410‐1110‐43185 IT Support‐ 1,134 1,248 1,332 601 1,332 1,322 ‐0.78% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1110‐42002 IT Hardware‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1110‐43190 Software Programs‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Materials and Supplies1,000$ 2,213$ 1,460$ 4,757$ 3,460$ 4,616$ 1,747$ ‐63.28%Charges and Services101‐410‐1110‐44300 Miscellaneous 164 6,910 5,295 7,250 1,785 7,250 7,500 3.45%YSB, misc101‐410‐1110‐44330 Dues & Subscriptions 12,850 14,119 14,699 16,500 4,229 16,500 18,150 10.00%LMC, MC, MA101‐410‐1110‐44370 Conferences & Training‐ 450 ‐ 1,000 175 500 1,000 0.00%Total Charges and Services13,014$ 21,479$ 19,994$ 24,750$ 6,189$ 24,250$ 26,650$ 7.68%1110 Total Mayor & Council 41,906$ 51,473$ 49,246$ 57,293$ 23,595$ 56,652$ 56,202$ ‐1.90%1320 AdministrationPersonnel101‐410‐1320‐41010 Full‐time Salaries 214,777 260,732 163,213 169,407 83,457 169,407 176,559 4.22%101‐410‐1320‐41030 Part‐time Salaries‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1320‐41020 Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1320‐41040 Temporary Employees‐ ‐ 4,780 ‐ 1,532 1,532 ‐ #DIV/0! No interns in 2022101‐410‐1320‐41210 PERA Contributions 16,114 18,358 19,774 12,706 6,502 12,706 13,242 4.22%101‐410‐1320‐41216 MSRS Contributions ‐ City Adminstration‐ ‐ ‐ 1,649 573 1,649 1,540 ‐6.61%101‐410‐1320‐41220 FICA Contributions 12,528 14,198 15,391 10,503 5,221 10,503 10,947 4.22%101‐410‐1320‐41230 Medicare Contributions 2,805 3,344 3,711 2,456 1,221 2,456 2,560 4.24%101‐410‐1320‐41300 Insurance 44,869 36,341 34,880 31,837 13,592 31,837 34,278 7.67%est 10% increase in rates101‐410‐1320‐41325 Life Insurance 381 852 156 127 64 127 127 0.13%101‐410‐1320‐41330 STD/LTD 1,536 1,178 2,172 905 471 905 927 2.46%101‐410‐1320‐41420 Unemployment Benefits 461 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1320‐41510 Workers Compensation 2,005 2,149 1,912 2,103 1,619 2,103 2,313 10.00%10% over 2021 ActualTotal Personnel295,477$ 337,152$ 245,989$ 231,693$ 114,253$ 233,225$ 242,493$ 4.66%Materials and Supplies101‐410‐1320‐42000 Office Supplies 3,211 2,640 1,870 3,200 336 3,200 3,200 0.00%101‐410‐1320‐42030 Printed Forms‐ ‐ ‐ 100 ‐ 100 100 0.00%Total Materials and Supplies3,211$ 2,640$ 1,870$ 3,300$ 336$ 3,300$ 3,300$ 0.00%Charges and Services101‐410‐1320‐43100 Assessing Services 7,983 85,831 91,773 97,625 100,475 100,475 107,388 10.00%Wash Co bills June for previous year101‐410‐1320‐43040 Legal Services 132,928 80,390 120,251 87,500 30,542 87,500 87,500 0.00%101‐410‐1320‐43150 Contract Services 3,109 2,155 821 3,000 439 3,000 45,000 1400.00% Op Audit, Job Comp/Class Study, Shred it, misc101‐410‐1320‐43185 IT Support 7,291 6,936 7,574 7,350 3,650 7,350 5,262 ‐28.40% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1320‐42002 IT Hardware‐ 34 568 600 ‐ ‐ 1,200 100.00% two computers101‐410‐1320‐43190 Software Programs 2,011 3,000 ‐ 2,540 ‐ 2,540 ‐ ‐100.00% 1 additional license $1000. Allcoation for 2022 has changed!!!101‐410‐1320‐43210 Telephone 1,852 2,076 792 2,664 974 2,744 2,200 ‐17.42% Sprint/Verizon101‐410‐1320‐43220 Postage 1,157 1,283 2,294 2,500 1,799 3,599 3,600 44.00% more project mailings101‐410‐1320‐43310 Mileage 772 539 32 1,100 ‐ 500 1,100 0.00%101‐410‐1320‐43510 Legal Publishing 1,608 9,962 9,515 2,000 1,255 2,511 2,500 25.00%101‐410‐1320‐43610 Insurance 25,565 32,212 40,970 45,067 41,177 41,177 45,294 10.00%10% inc over 2021 actual101‐410‐1320‐44330 Dues & Subscriptions 1,919 1,746 1,731 2,200 1,413 2,000 2,200 0.00%101‐410‐1320‐44370 Conferences & Training 2,637 1,394 600 5,000 550 1,150 5,000 0.00%101‐410‐1320‐44371 Allocation to Building Inspections‐ ‐ ‐ (2,810) ‐ (2,987) (2,606) ‐7.24%Allocation of overhead charges to Bulding DeptTotal Charges and Services188,832$ 227,558$ 276,921$ 256,336$ 182,274$ 251,559$ 305,638$ 19.23%Miscellaneous101‐410‐1320‐44300 Miscellaneous 1,156 2,972 899 1,500 441 1,500 3,750 150.00% Eagle Point Business Park Easement billing, employee recognition, etcTotal Miscellaneous1,156$ 2,972$ 899$ 1,500$ 441$ 1,500$ 3,750$ 150.00%1320 Total Administration 488,675$ 570,322$ 525,678$ 492,829$ 297,303$ 489,584$ 555,181$ 12.65%1410 ElectionsPersonnel101‐410‐1410‐41030 Part‐time Salaries 6,397 795 9,655 ‐ ‐ ‐ 8,500 #DIV/0!101‐410‐1410‐41510 Workers Compensation‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Personnel6,397$ 795$ 9,655$ ‐$ ‐$ ‐$ 8,500$ #DIV/0!Charges and Services101‐410‐1410‐43310 Travel Expense 44 25 ‐ ‐ ‐ ‐ 50 #DIV/0!101‐410‐1410‐42000 Office Supplies‐ ‐ 295 ‐ ‐ ‐ 300 #DIV/0!101‐410‐1410‐43510 Legal Notices Publishing 20 ‐ 379 ‐ ‐ ‐ 350 #DIV/0!101‐410‐1410‐43150 Contract Services 1,660 1,660 1,660 3,150 3,100 3,100 3,195 1.43%Wash. Cty. charges for electionsTotal Charges and Services1,724$ 1,685$ 2,334$ 3,150$ 3,100$ 3,100$ 3,895$ 23.65%Capital Outlay101‐480‐8000‐45800 Other Equipment‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!Miscellaneous101‐410‐1410‐44300 Miscellaneous 630 159 1,054 ‐ ‐ ‐ 1,000 #DIV/0! Food & beverages for judges on election dayTotal Miscellaneous630$ 159$ 1,054$ ‐$ ‐$ ‐$ 1,000$ #DIV/0!#DIV/0!1410 Total Elections 8,751$ 2,639$ 13,043$ 3,150$ 3,100$ 3,100$ 13,395$ 325.24% 1450 CommunicationsPersonnel101‐410‐1450‐41010 Full‐time Salaries 29,159 27,051 25,988 27,128 12,822 27,128 28,778 6.08%101‐410‐1450‐41030 Part‐time Salaries‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐41020 Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐41040 Temporary Employees‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐41210 PERA Contributions 2,187 1,907 2,046 2,035 961 2,035 2,158 #REF!101‐410‐1450‐41220 FICA Contributions 1,792 1,543 1,692 1,682 795 1,682 1,784 #REF!101‐410‐1450‐41230 Medicare Contributions 419 359 396 393 186 393 417 6.18%101‐410‐1450‐41300 Insurance 4,604 5,462 2,676 6,909 1,599 6,909 7,438 7.66%101‐410‐1450‐41325 Life Insurance 60 99 17 28 15 28 28 ‐1.45%101‐410‐1450‐41330 STD/LTD 131 105 89 145 80 145 158 9.31%101‐410‐1450‐41510 Workers Compensation 262 298 279 307 259 307 338 10.00%Total Personnel38,613$ 36,824$ 33,183$ 38,627$ 16,717$ 38,627$ 41,100$ 6.40%Charges and Services101‐410‐1450‐43090 Newsletter 2,870 3,179 1,122 1,200 615 1,291 1,400 16.67%printing only (Split with Water and Sewer)101‐410‐1450‐43185 IT Support 36,861 2,619 3,778 2,789 592 2,789 1,134 ‐59.33% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1450‐42002 IT Hardware‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43190 Software Programs 2,550 ‐ ‐ ‐ ‐ ‐ 700 #DIV/0!101‐410‐1450‐43210 Telephone‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43220 Postage 1,330 1,461 1,526 1,650 822 1,726 642 ‐61.09%newsletter postage101‐410‐1450‐43310 Mileage‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43510 Public Notices‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43152 Cable Operations 5,050 4,645 3,295 5,000 770 5,000 5,000 0.00%101‐410‐1450‐44370 Conferences and Training‐ ‐ ‐ 500 ‐ ‐ ‐ ‐100.00%Total Charges and Services48,661$ 11,904$ 9,722$ 11,139$ 2,799$ 10,806$ 8,876$ ‐20.31%1450 Total Communications 87,274$ 48,728$ 42,905$ 49,766$ 19,517$ 49,433$ 49,976$ 0.42%1520 FinancePersonnel101‐410‐1520‐41010 Full‐time Salaries 69,526 95,690 12,149 74,290 31,299 74,290 79,358 6.82%higher paid position, more acct time in finance101‐410‐1520‐41030 Part‐time Salaries 5,636 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1520‐41020 Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1520‐41040 Temporary Employees‐ 5,568 ‐ 7,102 2,711 ‐ ‐ ‐100.00%No Intern in 2022101‐410‐1520‐41210 PERA Contributions 5,215 6,860 1,153 5,572 2,346 5,572 5,952 6.82%101‐410‐1520‐41220 FICA Contributions 4,397 5,730 903 5,046 2,058 4,606 4,920 ‐2.49%No Intern in 2022101‐410‐1520‐41230 Medicare Contributions 1,028 1,335 211 1,180 481 1,077 1,151 ‐2.48%No Intern in 2022101‐410‐1520‐41300 Insurance 6,851 3,922 (64) 13,589 5,982 13,589 14,631 7.67%more acct time in finance101‐410‐1520‐41325 Life Insurance 86 321 9 54 6 54 54 0.52%101‐410‐1520‐41330 STD/LTD 41 490 45 457 34 457 468 2.37%101‐410‐1520‐41420 Unemployment Benefits 5,537 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1520‐41510 Workers Compensation 244 1,006 851 935 710 710 781 ‐16.47%Total Personnel98,561$ 120,921$ 15,256$ 108,225$ 45,628$ 100,355$ 107,315$ ‐0.84%Materials and Supplies101‐410‐1520‐42000 Office Supplies 1,299 297 258 800 208 800 880 10.00%101‐410‐1520‐42030 Printed Forms 1,039 1,301 ‐ 1,000 153 1,000 1,670 67.00%Check and deposit book costsTotal Materials and Supplies2,338$ 1,597$ 258$ 1,800$ 361$ 1,800$ 2,550$ 41.67%#DIV/0!Charges and Services#DIV/0!101‐410‐1520‐43010 Audit Services 29,820 9,246 9,105 8,227 1,465 8,227 8,706 5.82% split GF, Water, Sewer, SW 101‐410‐1520‐43150 Contract Services 79,620 1,750 43,155 10,000 14,959 17,951 30,000 200.00% $5,000 Misc ‐ Consulting for new GASB implementations (GASB 87) 25K operational Audit101‐410‐1520‐43185 IT Support 1,680 3,893 4,446 4,157 2,064 4,157 2,266 ‐45.48%Allocation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1520‐42002 IT Hardware 18 505 ‐ 1,500 ‐ ‐ ‐ ‐100.00%101‐410‐1520‐43190 Software Programs 18,973 3,419 5,743 2,919 330 2,919 7,192 146.40%Accela support (slit with W, S, SW $9226)/Banyon/Credit Card Services, Roseville101‐410‐1520‐43210 Telephone 580 528 ‐ 613 ‐ 613 ‐ ‐100.00%No additional Phone. Budgeted with 43185101‐410‐1520‐43310 Mileage 168 ‐ ‐ 500 ‐ 100 200 ‐60.00%101‐410‐1520‐44330 Dues & Subscriptions 2,071 1,294 650 2,300 460 1,000 1,470 ‐36.09%GFOA and CAFR101‐410‐1520‐44370 Conferences & Training 642 455 ‐ 3,200 ‐ 500 1,600 ‐50.00%101‐410‐1520‐44371 Allocation to Building Inspections‐ ‐ ‐ (2,324) ‐ (1,152) (1,751) ‐24.64%Allocation charge for Building Dept.Total Charges and Services133,573$ 21,090$ 63,099$ 31,092$ 19,278$ 34,315$ 49,683$ 59.79%#DIV/0!Miscellaneous#DIV/0!#DIV/0!101‐410‐1520‐44300 Miscellaneous 2,141 1,119 1,008 5,000 315 3,500 3,500 ‐30.00%Bank Fees, Wire Transfer Fees, Excise Tax, Penalties, County charges, Health Partners, Ind Health Svs NetworkTotal Miscellaneous2,141$ 1,119$ 1,008$ 5,000$ 315$ 3,500$ 3,500$ ‐30.00%#DIV/0!1520 Total Finance 236,614$ 144,727$ 79,621$ 146,117$ 65,581$ 139,970$ 163,049$ 11.59% 1910 Planning & ZoningPersonnel101‐410‐1910‐41010 Full‐time Salaries 148,529 161,971 152,276 163,494 76,678 163,494 223,805 36.89%Added Code Enforcement Officer 80% Planning 101‐410‐1910‐41030 Part‐time Salaries 4,626 ‐ 5,915 ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1910‐41020 Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1910‐41040 Temporary Employees‐ 4,096 ‐ 7,102 3,400 ‐ ‐ ‐100.00%No Intern in 2022101‐410‐1910‐41210 PERA Contributions 10,784 11,523 11,819 12,262 5,748 12,262 16,785 36.89%101‐410‐1910‐41220 FICA Contributions 9,424 9,833 10,088 10,577 4,917 10,137 13,876 31.19%101‐410‐1910‐41230 Medicare Contributions 2,204 2,290 2,359 2,474 1,150 2,371 3,245 31.17%101‐410‐1910‐41300 Insurance 6,582 10,726 20,632 32,222 12,226 32,222 48,925 51.84%101‐410‐1910‐41325 Life Insurance 294 340 53 129 30 129 182 40.70%101‐410‐1910‐41330 STD/LTD 972 330 843 935 464 935 1,268 35.62%101‐410‐1910‐41510 Workers Compensation 1,424 1,273 1,581 1,739 1,563 1,739 1,913 10.00%Total Personnel184,839$ 202,382$ 205,567$ 230,934$ 106,176$ 223,288$ 309,999$ 34.24%Materials and Supplies101‐410‐1910‐42000 Office Supplies 752 62 110 150 158 200 250 66.67%Total Materials and Supplies752$ 62$ 110$ 150$ 158$ 200$ 250$ 66.67%Charges and Services101‐410‐1910‐43020 Comprehensive Planning 50,885 7,796 744 400 ‐ ‐ ‐ ‐100.00%Comp Plan complete, line item for consulting if needed101‐410‐1910‐43030 Engineering Services 11,170 16,450 10,255 12,000 1,584 10,000 10,000 ‐16.67%101‐410‐1910‐43150 Contract Services 2,249 11,675 11,543 21,000 1,217 21,000 10,000 ‐52.38%101‐410‐1910‐43185 IT Support‐ 7,360 6,239 6,160 3,007 6,160 5,291 ‐14.11%Roseville101‐410‐1910‐42002 IT Hardware‐ 505 ‐ ‐ ‐ ‐ 480 #DIV/0!Code Enforcement Officer Computer at 80%101‐410‐1910‐43190 Software Programs 623 973 ‐ 1,514 ‐ 1,500 500 ‐66.97%Roseville, Comp Plan Software101‐410‐1910‐43210 Telephone 724 528 ‐ 600 ‐ 600 680 13.33%Cell for Code Enforcement Officer at 80%101‐410‐1910‐43220 Postage 79 ‐ ‐ 150 ‐ 100 100 ‐33.33%101‐410‐1910‐43310 Mileage 158 271 40 100 ‐ 50 300 200.00%Conferences101‐410‐1910‐43510 Legal Publishing 2,185 1,091 1,374 1,200 371 700 700 ‐41.67%101‐410‐1910‐44330 Dues & Subscriptions 170 354 372 500 ‐ 500 500 0.00%ULI, AICP memberships101‐410‐1910‐44370 Conferences & Training 273 20 100 500 ‐ 500 1,000 100.00%APA ConferenceTotal Charges and Services68,515$ 47,023$ 30,667$ 44,124$ 6,179$ 41,110$ 29,551$ ‐33.03%Miscellaneous101‐410‐1910‐44300 Miscellaneous 76 ‐ ‐ 200 ‐ 100 100 ‐50.00%Total Miscellaneous76$ ‐$ ‐$ 200$ ‐$ 100$ 100$ ‐50.00%1910 Total Planning & Zoning 254,182$ 249,467$ 236,344$ 275,408$ 112,513$ 264,698$ 339,900$ 23.42%1930 Engineering ServicesCharges and Services101‐410‐1930‐43030 Engineering Services 31,770 38,482 30,000 40,000 12,500 30,000 35,000 ‐12.50%101‐410‐1930‐43210 Telephone‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Charges and Services31,770$ 38,482$ 30,000$ 40,000$ 12,500$ 30,000$ 35,000$ ‐12.50%Capital Outlay101‐480‐8000‐45900 Construction Projects‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!1930 Total Engineering Services 31,770$ 38,482$ 30,000$ 40,000$ 12,500$ 30,000$ 35,000$ ‐12.50%1940 City HallMaterials and Supplies101‐410‐1940‐42110 Cleaning Supplies‐ 97 17 100 ‐ 100 200 100.00% increase for moving staff back to 3800101‐410‐1940‐42230 Building Repair Supplies 801 124 107 800 72 800 1,000 25.00%Total Materials and Supplies801$ 221$ 124$ 900$ 72$ 900$ 1,200$ 33.33%Charges and Services101‐410‐1940‐43185 IT Support‐ 5,244 5,769 6,039 2,781 6,039 1,322 ‐78.12% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1940‐42002 IT Hardware‐ 505 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1940‐43190 Software Programs‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1940‐43210 Telephone 870 893 ‐ 903 ‐ 903 ‐ ‐100.00%101‐410‐1940‐43810 Electric Utility 3,686 3,506 3,033 4,555 1,805 4,555 17,592 286.21% xcel‐increase for moving staff back to 3800, brookfield and temp trailer101‐410‐1940‐43840 Refuse 1,402 1,783 1,608 1,648 876 1,648 1,697 3.00%101‐410‐1940‐44010 Repairs/Maint Contractual Bldg 11,353 5,984 5,855 6,600 4,566 6,600 13,200 100.00% cintas and cleaning, increase every week cleaning rather than e/o101‐410‐1940‐44040 Repairs/Maint Contractual Eqpt14,434 11,577 10,795 16,000 7,421 16,000 16,000 0.00%101‐410‐1940‐44120 Rentals ‐ Building 7,998 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1940‐44371 Allocation to Building Inspections‐ ‐ ‐ (15,482) ‐ (15,482) (32,623) 110.72%Allocation to Building Inspection departmentTotal Charges and Services39,745$ 29,583$ 27,151$ 20,263$ 17,449$ 20,263$ 17,188$ ‐15.18%Miscellaneous101‐410‐1940‐44300 Miscellaneous 1,286 1,276 828 1,800 535 1,800 30,000 1566.67% includes security cameras for new city center ($13k) and final year of taxes on 3880 ($15k)Total Miscellaneous1,286$ 1,276$ 828$ 1,800$ 535$ 1,800$ 30,000$ 1566.67%1940 Total City Hall 41,832$ 31,079$ 28,103$ 22,963$ 18,056$ 22,963$ 48,388$ 110.72%2100 PoliceCharges and Services101‐420‐2100‐43150 Law Enforcement Contract 665,309 702,403 761,969 920,183 634 920,183 946,410 2.85%101‐420‐2100‐44300 Misc. ‐ Community Event 1,800 ‐ ‐ 1,800 ‐ 1,800 1,800 0.00%Total Charges and Services667,109$ 702,403$ 761,969$ 921,983$ 634$ 921,983$ 948,210$ 2.84%2100 Total Police 667,109$ 702,403$ 761,969$ 921,983$ 634$ 921,983$ 948,210$ 2.84%2150 ProsecutionCharges and Services101‐420‐2150‐43045 Attorney Criminal 42,164 46,434 48,392 51,000 20,900 51,000 51,000 0.00% est as contract ends 2021Total Charges and Services42,164$ 46,434$ 48,392$ 51,000$ 20,900$ 51,000$ 51,000$ 0.00%2150 Total Prosecution 42,164$ 46,434$ 48,392$ 51,000$ 20,900$ 51,000$ 51,000$ 0.00% 2220 FirePersonnel101‐420‐2220‐41010 Full‐time Salaries 85,800 82,175 73,917 169,562 58,102 169,562 344,251 103.02%Add 2 FT Firefighter's101‐420‐2220‐41030 Part‐time Salaries 114,980 186,057 178,775 191,527 50,889 101,778 94,240 ‐50.80%PT adjustments based on 2 FT staff. 101‐420‐2220‐41035 Paid On Call Salaries 73,656 59,412 48,447 75,000 45,742 91,484 94,229 25.64%Reflects increased training, all call response, EM Responder pay, FFI/II class pay101‐420‐2220‐41210 PERA Contributions 31,340 37,736 28,053 42,012 20,408 42,012 72,932 73.60%101‐420‐2220‐41220 FICA Contributions 10,945 14,185 14,323 27,038 2,284 22,495 33,029 22.16%101‐420‐2220‐41230 Medicare Contributions 3,709 4,408 4,733 6,323 2,203 5,261 7,724 22.16%101‐420‐2220‐41300 Insurance 14,878 15,126 9,883 31,726 11,900 31,726 69,741 119.82%addl full time fire fighters101‐420‐2220‐41325 Life Insurance 120 312 ‐ 120 20 120 252 110.10%101‐420‐2220‐41330 STD/LTD 528 484 579 1,108 230 1,108 2,286 106.31%101‐420‐2220‐41420 Unemployment Benefits 20 2,431 653 2,500 ‐ ‐ ‐ ‐100.00%101‐420‐2220‐41510 Workers Compensation 31,635 41,977 47,294 52,023 39,378 39,378 43,316 ‐16.74%Total Personnel367,612$ 444,303$ 406,656$ 598,939$ 231,156$ 504,925$ 762,000$ 27.23%Materials and Supplies101‐420‐2220‐42000 Office Supplies 1,136 1,413 920 1,000 418 836 1,000 0.00%101‐420‐2220‐42080 EMS Supplies 236 2,317 4,066 2,400 1,023 2,400 2,400 0.00%101‐420‐2220‐42090 Fire Prevention 332 651 1,710 2,000 70 1,900 2,000 0.00%101‐420‐2220‐42120 Fuel, Oil and Fluids 13,252 13,948 7,683 14,000 4,708 11,770 14,000 0.00%101‐420‐2220‐42400 Small Tools & Equipment 27,785 16,076 15,261 24,679 21,022 29,422 25,419 3.00%Total Materials and Supplies42,741$ 34,405$ 29,640$ 44,079$ 27,240$ 46,328$ 44,819$ 1.68%Charges and Services101‐420‐2220‐43050 Physicals 8,796 8,878 4,883 8,300 4,636 8,678 8,500 2.41% 2 FT, 4 POC ‐ Annual Physicals not done 2020 (COVID), resume in 2021 101‐420‐2220‐43150 Contract Services 1,000 11,115 41,635 3,500 2,550 3,500 3,500 0.00% Actuarial Fees for Relief Association $1000. Risk Assessment, might increase.101‐420‐2220‐43185 IT Support‐ 21,605 20,550 18,843 9,904 18,843 19,418 3.05% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐420‐2220‐42002 IT Hardware‐ 2,554 ‐ 1,200 ‐ 1,200 3,400 183.33% CAD Units for CV1 and T1. No Computer Replacement in 2022 per Dustin.101‐420‐2220‐43190 Software Programs‐ 341 ‐ ‐ ‐ ‐ 3,730 #DIV/0! Moved out of Dues / Subscriptions ‐ Staff scheduling software101‐420‐2220‐43210 Telephone 3,798 3,274 4,657 4,674 2,460 4,440 4,660 ‐0.30% Verizon: CAD and Cell Data plans ‐ add 2 more devices in 2022. Sprint bill out101‐420‐2220‐43230 Radio 18,928 18,200 19,525 20,000 4,056 21,200 21,499 7.50% Pager replacement/ additions. Does not include any radio replacements.101‐420‐2220‐43310 Mileage 370 178 190 500 ‐ 500 500 0.00%101‐420‐2220‐43630 Insurance 7,195 7,825 9,515 10,467 9,563 10,467 11,514 10.00%101‐420‐2220‐43810 Electric Utility 12,756 13,441 11,002 15,450 7,115 15,450 15,914 3.00%101‐420‐2220‐43840 Refuse 586 746 707 1,030 427 1,030 1,061 3.00%101‐420‐2220‐44010 Repairs/Maint Bldg 14,543 10,688 7,077 9,000 7,399 10,520 9,000 0.00% Station #2 Septic Pumping 101‐420‐2220‐44040 Repairs/Maint Eqpt 48,372 57,265 50,901 43,920 13,530 40,960 43,920 0.00%101‐420‐2220‐44170 Uniforms 8,615 8,133 7,696 10,000 7,678 10,000 10,000 0.00%New hire uniform needs101‐420‐2220‐44330 Dues & Subscriptions 4,285 3,998 2,779 6,330 5,705 6,330 3,450 ‐45.50%NFPA Code Subscription service101‐420‐2220‐44350 Books‐ 1,400 1,064 1,000 244 1,000 1,000 0.00%101‐420‐2220‐44370 Conferences & Training 17,743 14,174 23,427 20,580 3,878 25,276 24,568 19.38%4 POC New Hires, New Officer training / Continuing EducationTotal Charges and Services146,988$ 183,814$ 205,773$ 174,794$ 79,153$ 179,394$ 185,633$ 6.20%Capital Outlay101‐420‐2220‐47200 Transfer to Vehicle Replacement Fund ‐ Fire52,558 101‐480‐8000‐45800 Equipment‐ ‐ ‐ ‐ ‐ ‐ 92,286 #DIV/0! Turnout gear replacements and radio grant matchTotal Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 144,844$ #DIV/0!Miscellaneous101‐420‐2220‐44300 Miscellaneous 1,524 1,492 439 2,000 435 ‐ 2,000 0.00%Total Miscellaneous1,524$ 1,492$ 439$ 2,000$ 435$ ‐$ 2,000$ 0.00%#DIV/0!2220 Total Fire 558,866$ 664,014$ 642,509$ 819,812$ 337,985$ 730,647$ 1,139,297$ 38.97%2250 Fire ReliefCharges and Services101‐420‐2250‐44920 Fire State Aid 64,533 68,975 76,608 64,000 ‐ 64,000 76,608 19.70%Relief Assoc. pass throughTotal Charges and Services64,533$ 68,975$ 76,608$ 64,000$ ‐$ 64,000$ 76,608$ 19.70%2250 Total Fire Relief 64,533$ 68,975$ 76,608$ 64,000$ ‐$ 64,000$ 76,608$ 19.70% 2400 Building InspectionPersonnel101‐420‐2400‐41010 Full‐time Salaries 210,186 214,668 245,057 400,707 139,015 305,834 427,111 6.59%Continue to budget for B.O. Added Code Enforcement Officer 20% Building101‐420‐2400‐41030 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 16,888 30,053 10,837 22,938 32,033 6.59%101‐420‐2400‐41216 MSRS Contributions ‐City Admin‐ ‐ ‐ 504 193 504 519 2.94%101‐420‐2400‐41220 FICA Contributions 12,619 12,481 13,347 24,844 7,918 18,962 26,481 6.59%101‐420‐2400‐41230 Medicare Contributions 2,951 2,907 3,195 5,810 1,919 4,435 6,193 6.59%101‐420‐2400‐41300 Insurance 28,792 23,088 35,196 81,179 27,470 81,179 90,962 12.05%101‐420‐2400‐41325 Life Insurance 297 635 124 331 95 331 344 3.94%101‐420‐2400‐41330 STD/LTD 1,136 668 822 2,341 600 2,341 2,473 5.64%101‐420‐2400‐41510 Workers Compensation 2,567 2,070 4,377 4,815 4,222 4,222 4,644 ‐3.55%Total Personnel274,318$ 274,337$ 319,008$ 550,584$ 192,269$ 440,745$ 590,760$ 7.30%Materials and Supplies101‐420‐2400‐42000 Office Supplies 865 558 698 1,750 33 1,000 1,750 0.00% new staff supplies101‐420‐2400‐42030 Printed Forms‐ ‐ ‐ 350 ‐ 350 350 0.00%101‐420‐2400‐42120 Fuel, Oil and Fluids 2,841 1,976 2,123 3,600 1,793 3,600 4,000 11.11%Total Materials and Supplies3,706$ 2,534$ 2,821$ 5,700$ 1,825$ 4,950$ 6,100$ 7.02%Charges and Services101‐420‐2400‐43030 Engineering‐ 3,548 245 5,000 ‐ 5,000 5,000 0.00%101‐420‐2400‐43150 Inspector Contract Services‐ 142,283 755,966 319,300 346,612 866,530 328,879 3.00%MnSPECT (or equivalent of 3 FTEs) Incl contract for op audit101‐420‐2400‐43185 IT Support 4,312 6,667 9,688 6,820 6,368 6,820 13,378 96.16%Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐420‐2400‐42002 IT Hardware‐ 1,480 ‐ 700 546 546 2,520 260.00%Computer Desktops 3. Also added 20% computer cost for Code Enforcement Officer101‐420‐2400‐43190 Software Programs‐ 986 395 1,100 ‐ 3,280 3,500 218.18%i‐pads and PermitWorks,Roseville101‐420‐2400‐43210 Telephone 3,579 3,323 3,242 3,760 2,050 4,100 6,170 64.10%Sprint, verizon card costs. One additional phone for new staff and Code Enforcement officer 101‐420‐2400‐43630 Insurance 3,566 2,790 3,387 4,962 3,404 3,404 5,458 10.00%101‐420‐2400‐44040 Repairs/Maint Eqpt 1,012 2,000 1,717 1,500 49 1,500 1,500 0.00%101‐420‐2400‐44170 Uniforms 560 260 190 800 90 500 1,200 50.00%Jackets, shirts, ID's 101‐420‐2400‐44330 Dues & Subscriptions 65 260 130 500 65 130 500 0.00%101‐420‐2400‐44350 Books 231 1,168 595 600 317 600 1,800 200.00%101‐420‐2400‐44370 Conferences & Training 2,885 2,705 791 3,200 850 1,700 4,000 25.00%Total Charges and Services16,209$ 167,470$ 776,346$ 348,242$ 360,351$ 894,110$ 373,905$ 7.37%Capital Outlay101‐420‐2400‐47200 Transfer Out to Vehicle Replacement ‐ Building9,728 101‐480‐2400‐45500‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 9,728$ #DIV/0!Miscellaneous101‐420‐2400‐44371 Allocations from Admin, Finance, City Hall‐ ‐ ‐ 20,616 ‐ 19,620 36,981 79.38%101‐420‐2400‐44300 Miscellaneous‐ 266 152 1,000 325 1,000 1,000 0.00%Total Miscellaneous‐$ 266$ 152$ 21,616$ 325$ 20,620$ 37,981$ 75.71%2400 Total Building Inspection 294,233$ 444,607$ 1,098,326$ 926,142$ 554,770$ 1,360,425$ 1,018,474$ 9.97%2500 Emergency CommunicationsCharges and Services101‐420‐2500‐43150 Contract Services 900 1,933 900 3,350 1,254 ‐ 20,136 501.07%Increse due to repair/replace siren pole.Total Charges and Services900$ 1,933$ 900$ 3,350$ 1,254$ ‐$ 20,136$ 501.07%2500 Total Emergency Communications 900$ 1,933$ 900$ 3,350$ 1,254$ ‐$ 20,136$ 501.07%2700 Animal ControlCharges and Services101‐420‐2700‐43150 Contract Services 10,930 19,902 13,066 13,000 4,400 13,000 13,000 0.00%Total Charges and Services10,930$ 19,902$ 13,066$ 13,000$ 4,400$ 13,000$ 13,000$ 0.00%2700 Total Animal Control 10,930$ 19,902$ 13,066$ 13,000$ 4,400$ 13,000$ 13,000$ 0.00% 3100 StreetsPersonnel101‐430‐3100‐41010 Full‐time Salaries 357,436 382,736 344,197 412,315 156,572 412,315 386,752 ‐6.20%Reallocated based upon 2020 YTD actual re: time allocation. New Assistant Director split with other departments.101‐430‐3100‐41030 Part‐time Salaries‐ ‐ 126 ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐41020 Overtime 4,676 12,217 22,670 6,000 4,302 9,464 9,748 62.47%On call and overtime. Based on actuals101‐430‐3100‐41040 Temporary Employees 2,550 4,527 ‐ 12,500 826 7,000 18,000 44.00%40h x 15weeks x 2 = 18,000. Increased pay to $15h101‐430‐3100‐41210 PERA Contributions 26,793 28,848 28,634 31,374 12,060 31,633 29,738 ‐5.22%101‐430‐3100‐41220 FICA Contributions 21,864 23,455 22,644 26,711 9,612 26,584 25,699 ‐3.79%101‐430‐3100‐41230 Medicare Contributions 5,113 5,463 5,322 6,247 2,248 6,217 6,010 ‐3.79%101‐430‐3100‐41300 Insurance 63,766 79,988 73,684 92,920 36,656 92,920 86,942 ‐6.43%101‐430‐3100‐41325 Life Insurance 536 1,706 320 427 159 427 379 ‐11.28%101‐430‐3100‐41330 STD/LTD 1,750 1,496 3,075 2,267 952 2,267 2,166 ‐4.44%101‐430‐3100‐41600 Safety Clothing Allowance 160 515 277 600 ‐ 600 800 33.33%Boots ($200 per person allocated by Salary Allocation)101‐430‐3100‐41420 Unemployment Benefits 3,636 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐41510 Workers Compensation 23,593 31,402 37,462 41,208 49,530 49,530 54,483 32.21%Total Personnel511,872$ 572,353$ 538,412$ 632,569$ 272,917$ 638,959$ 620,717$ ‐1.87%Materials and Supplies101‐430‐3100‐42000 Office Supplies 443 1,368 247 500 233 500 500 0.00%101‐430‐3100‐42120 Fuel, Oil and Fluids 41,006 17,663 20,358 21,000 10,879 21,000 22,000 4.76%more roads to maintain101‐430‐3100‐42150 Operating Supplies 5,606 16,628 9,998 9,500 4,529 9,500 9,500 0.00%Contract Service ROW‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐42210 Repair/Maint. Supplies 28,270 12,678 6,131 10,000 5,857 9,000 10,000 0.00%101‐430‐3100‐42212 Repair/Maint. Supplies S&I 228 8,834 9,484 10,000 6,301 10,000 10,000 0.00%101‐430‐3100‐42240 Street Maintenance & Landscaping ‐ Materials 31,198 50,356 22,135 39,000 17,975 33,000 35,000 ‐10.26%Sealcoat and Crackseal materials ‐ potholes, landscape fixes, etc,101‐430‐3100‐42250 Street Maintenance 6,371 146 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐42260 Street Signs 8,944 3,287 4,020 4,000 354 4,000 4,000 0.00%101‐430‐3100‐42290 Sand/Salt S&I 125,999 129,492 111,880 85,000 53,325 53,325 62,000 ‐27.06%Ordered 800 tons of regular, have 700 tons of treated and 500 tons of regular on hand101‐430‐3100‐42400 Small Tools & Minor Equipment6,166 16,188 3,095 4,500 2,466 4,500 4,500 0.00%101‐430‐3100‐44375 Personal Protection Equipment1,188 800 1,411 1,200 59 1,200 1,200 0.00%Total Materials and Supplies255,419$ 257,439$ 188,759$ 184,700$ 101,978$ 146,025$ 158,700$ ‐14.08%Charges and Services101‐430‐3100‐43030 Engineering Services 7,844 13,178 12,938 14,000 2,210 14,000 14,000 0.00%ROW permits101‐430‐3100‐43090 Sealcoating & Crack Sealing 115,018 795,917 552,506 565,000 275,228 565,000 1,035,000 83.19%Sealcoat, crack seal ‐catching us up through 2019 constructed roads‐ no M/O scheduled for 2022‐ this will drop significantly in 2023. Trunk Highway 36 Manning Interchange101‐430‐3100‐43150 Contract Services (3,461) 20,364 18,572 24,000 6,037 20,000 24,000 0.00%Striping, guard rail repair, tree trimming, mowing, etc.101‐430‐3100‐43185 IT Support 6,191 15,869 11,185 12,976 4,392 12,976 17,309 33.40%Allocation for 2022 has changed!!! Includes all the Rossville bill ( IT Support, Software, and Telephone)101‐430‐3100‐42002 IT Hardware 37 513 ‐ 750 ‐ ‐ 750 0.00%1 Computer101‐430‐3100‐43190 Software Programs‐ 1,540 3,662 1,750 5,344 6,000 8,263 372.14%BeHIve Asset Mgmt‐added sign modual $2500 and goodpoint101‐430‐3100‐43210 Telephone 6,156 3,946 3,840 5,500 2,306 5,000 5,000 ‐9.09%Sprint, TDS, Verizon , Comcast101‐430‐3100‐43230 Radio 24,117 4,091 4,001 5,000 2,120 4,700 6,750 35.00%Wash Co. fees. Add Radio101‐430‐3100‐43310 Mileage‐ 280 ‐ 250 ‐ ‐ 100 ‐60.00%101‐430‐3100‐43510 Public Notices‐ 212 134 212 ‐ 212 212 0.00%101‐430‐3100‐43630 Insurance 17,740 19,293 23,443 25,787 23,562 25,787 28,366 10.00%101‐430‐3100‐43810 Electric Utility 65,937 25,795 31,544 25,000 13,613 27,000 30,000 20.00% US Solar Subsription/Traffic Signals/PW Electric. Add square footage101‐430‐3100‐43811 Street Lights‐ 39,576 41,778 39,000 23,831 45,000 45,000 15.38%101‐430‐3100‐43840 Refuse 5,998 7,420 5,294 4,600 2,795 5,500 5,500 19.57%101‐430‐3100‐44010 Repairs/Maint Bldg. 35,637 21,541 4,488 12,000 2,698 10,000 12,000 0.00%101‐430‐3100‐44030 Repairs/Maint Imp Other Than Bldg. 2,955 298 2,848 650 579 750 850 30.77%101‐430‐3100‐44040 Repairs/Maint Equip 27,429 28,422 9,971 29,500 6,266 20,000 20,000 ‐32.20%101‐430‐3100‐44041 Repairs/Maint Equip S&I 1,182 19,872 13,504 14,000 2,220 12,000 13,000 ‐7.14%101‐430‐3100‐44130 Equipment Rental 2,500 163 1,845 2,000 ‐ 1,250 1,250 ‐37.50%101‐430‐3100‐44170 Uniforms 8,047 5,605 5,531 5,700 2,651 5,600 5,700 0.00%Allocate to all dept101‐430‐3100‐44330 Dues & Subscriptions 661 606 614 750 294 750 750 0.00%101‐430‐3100‐44370 Conferences & Training 2,956 6,043 463 4,500 540 3,500 4,175 ‐7.22%Total Charges and Services326,945$ 1,030,568$ 748,240$ 792,925$ 376,685$ 785,025$ 1,277,975$ 61.17%Capital Outlay101‐430‐3100‐47200 Transfer to Vehicle Replacement Fund ‐ Streets85,714 101‐480‐3100‐45500‐ 236,350 #DIV/0!Patching trailer and median. $186,350 to the street landscape budget for 2022 for the 5th St mediansTotal Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 322,064$ #DIV/0!Miscellaneous101‐430‐3100‐44300 Miscellaneous 559 1,866 689 1,000 461 461 475 ‐52.50%Total Miscellaneous559$ 1,866$ 689$ 1,000$ 461$ 461$ 475$ ‐52.50%3100 Total Streets 1,094,795$ 1,862,226$ 1,476,101$ 1,611,194$ 752,041$ 1,570,470$ 2,379,931$ 47.71% 5200 Parks & RecreationPersonnel101‐450‐5200‐41010 Full‐time Salaries 64,831 80,410 93,671 72,988 43,382 72,988 91,652 25.57%Reallocated based upon 2020 YTD actual re: time allocation. New Assistant Director split with other departments.101‐450‐5200‐41030 Part‐time Salaries‐ 47 8,378 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐41020 Overtime‐ 97 315 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐41040 Temporary Employees 9,311 4,725 605 10,000 1,862 7,000 10,500 5.00%Seasonal Workers/Park Summer‐Ice Rink Winter101‐450‐5200‐41210 PERA Contributions 4,977 5,628 7,366 5,474 3,252 5,474 6,874 25.57%101‐450‐5200‐41220 FICA Contributions 4,493 4,886 6,443 5,145 2,709 4,959 6,333 23.10%101‐450‐5200‐41230 Medicare Contributions 1,051 1,138 1,510 1,203 633 1,160 1,481 23.13%101‐450‐5200‐41300 Insurance 5,590 11,314 18,768 15,415 9,563 15,415 19,748 28.11%101‐450‐5200‐41325 Life Insurance 57 322 82 67 41 67 81 21.16%101‐450‐5200‐41330 STD/LTD 181 241 713 401 254 401 514 28.19%101‐450‐5200‐41600 Safety Clothing Allowance‐ 175 240 350 270 270 270 ‐22.86%Boots ($200 per person allocated by Salary Allocation)101‐450‐5200‐41420 Unemployment Benefits‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐41510 Workers Compensation 22,078 8,772 9,910 10,901 4,145 10,901 11,991 10.00%Total Personnel112,569$ 117,752$ 148,000$ 121,944$ 66,111$ 118,635$ 149,445$ 22.55%Materials and Supplies101‐450‐5200‐42000 Office Supplies 394 408 43 450 106 450 450 0.00%101‐450‐5200‐42120 Fuel, Oil and Fluids‐ 7,839 4,702 5,500 3,600 6,000 6,250 13.64%Allocated to all PW departments101‐450‐5200‐42150 Operating Supplies 989 672 444 750 369 750 750 0.00%101‐450‐5200‐42160 Chemicals 579 201 201 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐42210 Repair/Maint. Supplies 5,107 6,969 9,479 6,000 3,959 6,000 7,250 20.83%101‐450‐5200‐42230 Building Repair Supplies 63 69 ‐ 500 80 500 500 0.00%101‐450‐5200‐42250 Landscaping Materials‐ 135 562 550 456 650 650 18.18%101‐450‐5200‐42400 Small Tools & Minor Equipment1,570 784 4,752 4,550 1,564 4,550 4,550 0.00%small aluminum trailer $1500Total Materials and Supplies8,701$ 17,076$ 20,184$ 18,300$ 10,133$ 18,900$ 20,400$ 11.48%Charges and Services101‐450‐5200‐43030 Engineering Services 123 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43150 Contracted Services 63,562 51,108 77,697 56,000 16,320 56,000 74,500 33.04%Mowing $50k, $15k Fertilizer, $7k misc ( additions for mowing/ fertilizing /irrigating fields and $2500 for sunfish prairie maintenance) 101‐450‐5200‐43185 IT Support 2,620 5,019 5,844 5,500 2,835 5,500 2,909 ‐47.12% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐450‐5200‐42002 IT Hardware‐ 505 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43190 Software Programs‐ 340 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43210 Telephone 1,085 1,770 1,290 1,750 507 1,750 1,750 0.00% Sprint101‐450‐5200‐43510 Public Notices‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43630 Insurance 5,403 5,876 7,144 7,858 7,180 7,858 8,644 10.00%101‐450‐5200‐43810 Electric Utility 7,314 8,622 8,707 10,815 4,398 10,815 11,139 3.00%101‐450‐5200‐43820 Water Utility‐ 184 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43840 Refuse 2,609 4,564 3,166 4,000 1,653 4,000 4,000 0.00%101‐450‐5200‐44010 Repairs/Maint Bldg 2,074 6,289 4,570 3,000 1,678 2,500 3,000 0.00%101‐450‐5200‐44030 Repairs/Maint Imp Not Bldgs 5,434 3,063 4,480 3,200 1,346 3,000 3,200 0.00%101‐450‐5200‐44040 Repairs/Maint Eqpt 5,200 17,669 1,688 14,000 2,195 12,500 14,000 0.00%101‐450‐5200‐44120 Rentals ‐ Buildings 6,294 5,489 6,712 7,000 4,393 7,000 7,000 0.00%porta‐potties at new parks101‐450‐5200‐44170 Uniforms‐ 837 930 1,100 534 1,100 1,100 0.00%Allocated from Streets101‐450‐5200‐44301 Events 482 524 544 ‐ ‐ ‐ 550 #DIV/0!Tree Give Away101‐450‐5200‐44302 Lakes 9,934 12,570 14,956 15,000 5,000 15,000 15,000 0.00%Grant to treat Invasive Species101‐450‐5200‐44330 Dues & Subscriptions‐ ‐ 60 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐44370 Conferences & Training 1,495 2,137 2,828 3,000 815 2,000 3,000 0.00%101‐450‐5200‐44130 Equipment Rental 650 797 415 1,000 ‐ 500 750 ‐25.00%101‐450‐5200‐44375 Personal Protection Equipment1,262 229 435 400 ‐ 400 400 0.00%Total Charges and Services115,539$ 127,590$ 141,466$ 133,623$ 48,854$ 129,923$ 150,942$ 12.96%Capital Outlay101‐450‐5200‐47200 Transfer Out to Vehicle Replacement ‐ PW ‐ Park & Rec2,000 101‐900‐5200‐45500 Capital Purchases‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 2,000$ #DIV/0!Miscellaneous101‐450‐5200‐44300 Miscellaneous 958 1,555 416 1,000 ‐ 650 750 ‐25.00%Total Miscellaneous958$ 1,555$ 416$ 1,000$ ‐$ 650$ 750$ ‐25.00%5200 Total Parks & Recreation 237,768$ 263,973$ 310,067$ 274,867$ 125,098$ 268,108$ 323,537$ 17.71%9000 TransfersTransfers101‐900‐9000‐47205 Operating Transfer to EDA 25,225 30,000 30,000 30,000 ‐ 30,000 ‐ ‐100.00%city lease space 2019‐2021 transfer to Brookfield ‐ Budget here but JE will be a transfer See below101‐900‐9000‐47201 Transfer to Project Fund‐ ‐ 15,661 ‐ ‐ ‐ 17,254 #DIV/0!Inwood & 5th St Stop Light101‐900‐9000‐47285 Transfer to Debt Service‐ 67,859 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐900‐9000‐47250 Transfer to Vehicle Replacement Fund‐ 570,076 903,847 125,000 ‐ ‐ ‐ ‐100.00%101‐900‐9000‐47200 Transfer to Vehicle Replacement Fund‐ 75,000 100,000 135,746 ‐ ‐ ‐ ‐100.00%Total Transfers25,225$ 742,935$ 1,049,508$ 290,746$ ‐$ 30,000$ 17,254$ ‐94.07%9000 Total Transfers 25,225$ 742,935$ 1,049,508$ 290,746$ ‐$ 30,000$ 17,254$ ‐94.07%9000 Contingency ReserveContingency ReserveReserve for possible Insurance Increase‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Contingency Reserve‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!9000 Contingency Reserve‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!Prior Period Adjustments(52,015)$ Total General Fund Expenditures: 4,135,510$ 5,954,319$ 6,482,385$ 6,063,620$ 2,349,246$ 6,066,034$ 7,248,538$ 19.54%Total Gen Fund Revs. Over/(Under) Expenditures: 880,452$ (440,535)$ 23,487$ (2)$ 706,348$ 584,863$ (0)$ ‐85.98%Use of Fund Balance if negative Department of Property Records and Taxpayer Services Instructions for Tax Impact Worksheet for Taxes Payable in 2022 l l l l l l Cities with urban/rural taxing districts,or other subdistricts where the rate is not uniform across the entire district,will need to make adjustments for those situations. When you have entered all your data,the sheet titled "Graphs"will show graphs of some of the key data if you would like to view it in a graphical format. This spreadsheet is provided to assist taxing districts in estimating the impact of the proposed tax levy on residential homestead taxpayers.It is not required to be filled out,it is just provided for informational purposes.If you choose to use it,please take note of all the warnings that the proposed 2022 values included in the worksheet are only an ESTIMATE at this time. Column B:Lines 3,8.Levies will default to the 2021 levy amount.Enter the 2022 levy amounts you are considering.Enter state aids on Line 2 if you wish to include that in your comparison.Lines 6 and 11 will default to the estimated values for 2022.Verify the values on the sheet "Column B data". Column A:Lines 3,4,6,8,9,11 will default to the levies and values for the selected district for Pay 2021.Enter state aids on Line 2 if you wish to include that in your comparison. Verify the Pay 2021 rate calculation by looking at the sheet "Column A data". The spreadsheet will calculate tax rates for 2021 and 2022 and will calculate the tax on 5 different values of residential homesteads for 2021 and 2022,along with the percentage change in each item.Line 19(D)will default to the median value residential homestead value for the taxing district,Lines 20 -23 will calculate for 4 other selected values.You can change any of the values that you want to calculate a 2022 tax for on Lines 19(D)-23(D).The median percentage change in taxable market value from 2021 to 2022 in the taxing district is indicated on Line 13; the spreadsheet assumes that the value changed by that amount and will back into the appropriate value for 2021. Go to the sheet "Tax Rate Calc".Select the name of the taxing district from the drop-down list in the Taxing District box.Input fields that you need to enter data into are shaded yellow.Fields that are shaded green will provide data based on the selected taxing district,but you can type over it if you wish to change the numbers. Proposed Pay 2022 Property Tax Impact Worksheet Taxing District: STEP 1 - Calculate the Taxing District's Tax Rate: Actual Proposed Item Pay 2021 Pay 2022 (A)(B) 1.Levy before reduction for state aids $5,263,268 $7,475,037 2.State Aids - $0 $0 3.Certified Property Tax Levy = $5,263,268 $7,475,037 4.Fiscal Disparity Portion of Levy - $271,597 $294,401 5.Local Portion of Levy = $4,991,671 $7,180,636 6.Local Taxable Value 2022 is an ESTIMATE ÷ 21,116,953 $23,566,219 7.Local Tax Rate = 23.638%30.470% 8.Market Value Referenda Levy $0 $0 9.Fiscal Disparity Portion of Levy (SD only)- $0 $0 10.Local Portion of Levy = $0 $0 11.Referenda Market Value 2022 is an ESTIMATE ÷ 0 0 12.Market Value Referenda Rate = 0.00000%0.00000% STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes: 13.Assumes a 4.4%change in market value from 2021 to 2022, 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 2021 Pay 2021 76,000 @40%500,000@1.0%(A7 x G) + MV - rem @ 9%(D) - (E)rem @ 1.25%(A12 X D) 14.191,600 20,000 171,600 1,716 $405.63 15.239,500 15,700 223,800 2,238 $529.02 16.287,400 11,400 276,000 2,760 $652.41 17.305,300 9,800 295,500 2,955 $698.5118.383,100 2,800 380,300 3,803 $898.96 Proposed Pay 2022 Pay 2022 MV 76,000 @40%500,000@1.0%(B7 x G) + X 1.044 - rem @ 9%(D) - (E)rem @ 1.25%(B12 x D) 19.200,000 19,200 180,800 1,808 $550.90 20.250,000 14,700 235,300 2,353 $716.96 21.300,000 10,200 289,800 2,898 $883.0222.318,700 8,600 310,100 3,101 $944.8723.400,000 1,200 398,800 3,988 $1,215.14 Percentage Change from 2021 to 202224.4.4%-4.0%5.4%5.4%35.8% 25.4.4%-6.4%5.1%5.1%35.5% 26.4.4%-10.5%5.0%5.0%35.3% 27.4.4%-12.2%4.9%4.9%35.3% 28.4.4%-57.1%4.9%4.9%35.2% 0800 Lake Elmo Instructions for Calculating a Residential Homestead Property Tax: D.Market Value of Residential Homestead Assumes that the Pay 2022 market value changed from Pay 2021 by 4.4%. Countywide, the median change in market value from Pay 2021 to Pay 2022 is 2.7%. E.Calculate the Homestead Market Value Exclusion40% 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 HomesteadPay 2021:1st 500,000 of (F) Taxable Market Value @ 1.00%, remainder @ 1.25% Pay 2022:1st 500,000 of (F) Taxable Market Value @ 1.00%, remainder @ 1.25% H.Calculate the Taxing District's portion of the Tax Pay 2021:multiply the Pay 2021 net tax capacity (G) by the Pay 2021 tax capacity local tax rate (A7), plus multiply the Pay 2021 market value before exclusion (D) by the Pay 2021 market value tax rate (A12Pay 2022:multiply the Pay 2022 net tax capacity (G) by the Pay 2022 tax capacity local tax rate (B7) , plus multiply the Pay 2022 market value before exclusion (D) by the Pay 2022 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 2022. 24-28.Calculate the % increase/decrease from 2021 to 2022(2022 -2021) / 2021 There is no longer a homestead credit. The market value homestead credit was eliminated starting with taxes pay and was replaced with a market value exclusion for homestead property. % Change (C) 42.0% 0.0% 42.023% 8.4% 43.9% 11.6% 28.9% 0.0% 0.0% 0.0% 0.0% 0.0% 2) 2) yable in 2012 Information for completing the prior year column "A" (only includes districts for which Washington County calculates the tax rate) Line 3A Line 4A Line 6A Line 7A Line 8A Line 9A Line 11A Line 12APay 2021 Pay 2021 Pay 2021 Pay 2021 Pay 2021 Pay 2021 Pay 2021 Pay 2021CertifiedFD portion Value for Tax Market Value Market Value Referenda RMVTaxing District Levy of Levy Tax Rate Rate Levy FD Levy Market Value RateTowns:0002 Baytown $800,640 $22,146 $4,852,111 16.373%0004 Denmark $736,910 $22,562 $4,495,122 15.892%0009 May $889,665 $19,300 $7,556,383 11.518%0011 Grey Cloud Island $114,050 $8,418 $506,568 20.852%0014 Stillwater Twp $935,399 $26,854 $4,501,023 20.185%0017 West Lakeland $873,455 $43,619 $7,629,198 10.877%Cities:0100 Afton $2,455,912 $68,722 $7,454,179 32.025%0200 Bayport $1,493,034 $246,140 $3,689,963 33.792%0300 Birchwood $512,000 $0 $1,751,563 29.231%0400 Scandia $2,510,824 $123,889 $7,745,924 30.815%0500 Dellwood $829,132 $13,370 $4,247,784 19.204%0600 Forest Lake $11,447,799 $1,352,218 $24,840,948 40.641% 0700 Hugo $8,916,507 $852,056 $20,875,304 39.294%**URBAN 0800 Lake Elmo $5,263,268 $271,597 $21,116,953 23.638% 0900 Lakeland Shores $165,300 $6,315 $679,959 23.382% 1000 Mahtomedi $5,193,284 $350,539 $12,980,531 37.308% 1100 Marine on St Croix $942,299 $31,841 $1,620,827 56.172% 1200 Newport $2,923,000 $368,425 $4,730,107 54.007% 1300 St Paul Park $2,332,997 $521,178 $4,632,428 39.112% 1400 Landfall $593,734 $511,734 $127,150 64.491% 1500 Stillwater City $14,993,954 $1,459,753 $25,895,585 52.815%**URBAN 1600 Willernie $322,948 $46,477 $535,023 51.675% 1700 Oak Park Heights $5,691,012 $287,386 $10,629,046 50.838% 1800 St Mary's Point $212,450 $0 $881,110 24.112%1900 Lakeland $996,210 $82,986 $2,733,533 33.408%2000 Lake St Croix Beach $586,496 $64,750 $1,281,060 40.728%2100 Pine Springs $60,000 $4,566 $613,598 9.034%2200 Cottage Grove $17,589,285 $2,720,861 $39,918,539 37.351%**URBAN2500 Woodbury $38,919,504 $3,089,778 $110,933,151 32.298%$615,950 10,555,065,100 0.00584%2600 Oakdale $13,532,996 $1,902,939 $29,958,475 38.821%2700 Grant $1,321,662 $41,585 $9,405,879 13.609%Schools:ISD 831 Forest Lake $17,698,237 $989,699 $34,711,188 25.090%$11,245,618 $653,841 3,288,653,600 0.16723%*Cross cou ISD 832 Mahtomedi $8,396,621 $505,702 $26,699,455 29.555%$6,756,011 $411,491 2,501,549,300 0.25362%ISD 833 South Washington $50,480,313 $5,611,833 $131,265,458 34.181%$45,837,102 $5,309,541 12,833,321,500 0.31580%ISD 834 Stillwater $21,046,172 $1,244,054 $114,611,080 17.278%$19,423,495 $1,359,676 10,855,805,400 0.16640%Int SD 916Watersheds:WS 010 Carnelian Marine $754,500 $28,830 $18,892,156 3.841% WS 014 South Washington $1,219,805 $132,783 $146,454,893 0.742% WS 034 R-W Metro $1,349,494 $162,911 $36,946,858 3.212% WS 038 Rice Creek $1,059,114 $88,730 $50,605,423 1.918% WS 054 Valley Branch $2,320,208 $152,006 $53,222,358 4.074% WS 069 Browns Creek $1,129,390 $78,211 $21,739,668 4.835% WS 071 Comfort Lake-FL $1,124,968 $125,470 $17,289,958 5.781% SpTaxDists:187 Washington County CDA $5,419,977 $530,056 $379,355,049 1.289% 519 Washington County RRA $660,000 $64,463 $379,355,049 0.157% 316 Woodbury HRA $250,000 $20,743 $110,933,151 0.207% Information for completing Estimated Pay 2022 Column B (only includes districts for which Washington County calculates the tax rate) Line 4B Line 6B Line 9B Line 11BPay 2022 Pay 2022 Pay 2022 Pay 2022 Note: Pay 2022 values areFD portion Value for Market Value Referendum only an estimate at this timeTaxing District of Levy Tax Rate FD Levy Market ValueCounty:Washington County $11,505,712 400,306,248 $38,426,169,400 Towns:0002 Baytown $26,806 5,098,9020004 Denmark $24,400 4,795,593 0009 May $23,404 7,662,4360011 Grey Cloud Island $8,170 515,107 0014 Stillwater Twp $33,554 4,662,6930017 West Lakeland $50,964 8,061,189 Cities:0100 Afton $81,934 7,657,7280200 Bayport $285,090 3,964,168 0300 Birchwood $0 1,786,1050400 Scandia $133,241 7,928,9670500 Dellwood $12,824 4,353,0120600 Forest Lake $1,499,208 26,341,0110700 Hugo $924,336 22,390,2420800 Lake Elmo $294,401 23,566,2190900 Lakeland Shores $7,232 700,6271000 Mahtomedi $389,495 12,765,8291100 Marine on St Croix $36,174 1,543,6811200 Newport $358,927 5,228,2781300 St Paul Park $564,537 4,736,648 1400 Landfall $739,368 131,0471500 Stillwater City $1,579,914 27,756,395 1600 Willernie $57,621 579,5201700 Oak Park Heights $314,646 11,420,760 1800 St Mary's Point $0 978,9191900 Lakeland $82,559 2,847,340 2000 Lake St Croix Beach $69,768 1,330,5542100 Pine Springs $5,073 638,586 2200 Cottage Grove $2,735,736 42,134,6592500 Woodbury $3,305,790 117,495,964 11,171,612,400 2600 Oakdale $2,153,968 30,885,5192700 Grant $49,821 9,796,086 Schools:ISD 831 Forest Lake *Cross county district, need values from other countiesISD 832 Mahtomedi $547,532 27,053,279 $440,236 2,535,285,600 ISD 833 South Washington $6,017,415 138,357,367 $5,435,334 13,537,343,900ISD 834 Stillwater $1,532,218 121,966,407 $1,397,720 11,543,337,200Int SD 916 *Cross county district, need values from other countiesWatersheds:WS 010 Carnelian Marine $30,775 19,295,940WS 014 South Washington $137,187 155,128,933WS 034 R-W Metro $173,276 38,654,653WS 038 Rice Creek $96,535 52,744,588WS 054 Valley Branch $198,977 56,694,275WS 069 Browns Creek $86,671 23,416,137WS 071 Comfort Lake-FL $136,073 18,271,297SpTaxDists:187 Washington County CDA $545,255 400,306,248 519 Washington County RRA $66,403 400,306,248316 Woodbury HRA $21,152 117,495,964 Information for Line 13 Estimated Median Percentage change in Taxable Market Value (before homestead exc from Pay 2021 to Pay 2022, as mailed on valuation notices. The Countywide Median Taxing District Median % Change in TMV Towns:0002 Baytown 3.7% 0004 Denmark 2.2% 0009 May 1.3% 0011 Grey Cloud Island 2.2% 0014 Stillwater Twp 4.1% 0017 West Lakeland 5.2% Cities:0100 Afton 2.2% 0200 Bayport 3.7% 0300 Birchwood 2.1% 0400 Scandia 1.2%0500 Dellwood 3.8% 0600 Forest Lake 2.6% 0700 Hugo 4.0% 0800 Lake Elmo 4.4%0900 Lakeland Shores 4.4% 1000 Mahtomedi -2.7% 1100 Marine on St Croix -1.2% 1200 Newport -0.5% 1300 St Paul Park 1.1% 1400 Landfall 2.7% 1500 Stillwater City 5.6% 1600 Willernie 6.0% 1700 Oak Park Heights 3.2% 1800 St Mary's Point 7.5% 1900 Lakeland 4.3% 2000 Lake St Croix Beach 2.7% 2100 Pine Springs 3.1% 2200 Cottage Grove 1.4% 2500 Woodbury 2.7% 2600 Oakdale 2.2% 2700 Grant 3.1%Schools:ISD 831 Forest Lake 2.2% ISD 832 Mahtomedi 0.1% ISD 833 South Washington 2.4% ISD 834 Stillwater 3.9%Int SD 916 2.7% Watersheds:WS 010 Carnelian Marine 1.5% WS 014 South Washington 2.3% WS 034 R-W Metro 3.3%WS 038 Rice Creek 2.5% WS 054 Valley Branch 3.3% WS 069 Browns Creek 5.0% WS 071 Comfort Lake-FL 2.6%SpTaxDists:187 Washington County CDA 2.7% 519 Washington County RRA 2.7% 316 Woodbury HRA 2.7% 0800 Lake Elmo 34.8% 35.0% 35.2% 35.4% 35.6% 35.8% 36.0% 200,000 250,000 300,000 318,700 400,000 % Change in Taxing District Portion of Net TaxPay 2021 vs. 2022 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 200,000 250,000 300,000 318,700 400,000 Comparison of Taxing District Portion of Tax Pay 2021 vs. 2022 Pay 2021 Tax Proposed 2022 Tax 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 45.0% 50.0% Levy beforereduction forstate aids State Aids CertifiedProperty TaxLevy Fiscal DisparityPortion of Levy Local Portion ofLevy Local TaxableValue Local Tax Rate Market ValueReferenda Levy Fiscal DisparityPortion of Levy(SD only) Local Portion ofLevy ReferendaMarket Value Market ValueReferenda Rate % Change in Components of Tax Rate Calculation CITY OF LAKE ELMO WASHINGTON COUNTY STATE OF MINNESOTA RESOLUTION NO. 2021-105 RESOLUTION APPROVING 2022 PRELIMINARY GENERAL FUND BUDGET, 2022 PRELIMINARY PROPERTY TAX LEVY, AND SETTING PUBLIC HEARING DATE FOR THE 2022 BUDGET AND 2022 FINAL PROPERTY TAX LEVY FOR TUESDAY DECEMBER 7th , 2021 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 2022 Budget shall be as follows: 2022 Preliminary General Fund Revenues: Property Taxes $5,013,574 Licenses and Permit 1,048,000 Intergovernmental 298,396 Charges for Services 630,200 Fines and Forfeits 35,000 Interest on Investments 38,500 Miscellaneous 184,868 Total General Fund Revenues $7,248,538 General Fund Expenditures: General Government $1,261,091 Public Safety 3,204,439 Public Works 2,294,217 Culture & Recreation 321,537 Capital Outlay 0 Transfers 167,254 Total General Fund Expenditures $7,248,538 BE IT FURTHER RESOLVED that the Public Hearing will be held on Tuesday December 7th, 2021 at 7:00 p.m.; and BE IT FURTHER RESOLVED that the City Council of the City of Lake Elmo, Washington County, Minnesota, that the following sums of money be levied in 2021, for collection in 2022 upon the taxable property in said City of Lake Elmo for the following purposes: General Fund Levy Debt Service Total Tax Levy 2021 Preliminary 5,013,574$ 2,461,463 7,475,037$ 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 21st day of September, 2021. ______________________________ Charles Cadenhead Mayor ATTEST: __________________________________ Julie Johnson City Clerk