HomeMy WebLinkAbout#22 - 2023 Budget and LevySTAFF REPORT
DATE: September 20, 2022
TO: Mayor and City Council FROM: Kristina Handt, City Administrator AGENDA ITEM: 2023 Budget Information – General Fund, Tax Levy and Public Hearing Date
BACKGROUND: The City Council is required by law to adopt a Preliminary Levy for 2023 for Certification to Washington County by September 30, 2022. Once this levy is adopted and certified it cannot be increased, however it may be decreased before final adoption and certification in December.
The only update to the budget draft from the August work session has been to remove the $85,000 for the EDA consultant.
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 inSeptember?3) Public Hearing date for the 2023 Budget and Final Property Tax Levy will be set for Tuesday,December 6, 2022 at 7:00 p.m.
OPERATING BUDGETS: Attachment #1 includes the entire General Fund Operating Budget.
Salary and Benefits The 2023 preliminary budget is currently being prepared with assumptions of moving staff to the next step of the new pay plan on January 1, 2023. For new or vacant positions, they are budgeted at the midpoint of the range. Medical benefits are budgeted to increase by 10% as we won’t get final
numbers until early Oct so a contingency has been included at this point. Staff would expect the contingency may be reduced or removed by the time of final adoption in December.
General Fund Revenue increases are proposed across all categories (except Fines and Investments) with Licenses and Charges for Services seeing the largest increases at nearly 20%. This is due to staff aligning
budget projections for building permits, zoning permits and plan reviews more closely to past actuals. We’ve still only budgeted for residential since commercial projects are less certain but have now reflected the increase in values we’ve been experiencing. Total taxes for the operating
budget are planned to increase just over 4% compared to over 31% this year.
All general government expense budgets are proposed to increase mainly due to staffing changes
(new/reclassified positions, class and comp implementation 1/1/23, etc.). The administration department increases are due to the new administrative services director position, increase in assessing fees from the county due to growth in number and values of properties, and training and IT needs. The city council budget is up slightly because of new computer reimbursements following an election year and increased membership and training costs. Elections is down due to
there being no planned election in 2023. Communications is up due to the new administrative
services director position and growth in households and postage costs for the newsletters. The finance department increase is due to the new finance coordinator position as well as a significant increase in the finance director compensation. The planning department increases are due to the
addition of a new senior planner position as recommended in last year’s department audit. The position would not be filled until quarter three when staff is in the new city center. Also at that time, it’s proposed to move to a community development director to replace the planning director
position. The community development director would oversee both divisions-planning and building- in order to bring a more cohesive approach and eliminate some uncertainties about where to go in the development process. The community development director would also be the main staff contact for the EDA as it is in cities of similar size such as Hugo thereby relieving the city administrator of those operational duties to focus on more organizational strategic initiatives as discussed at the August work session. Planning department increases then also include the associated IT, software and training needs of the growing department as well as an increase in fuel costs for the code enforcement official. Lastly, we’ve planned for increases in the new city center building that are largely unknown at this time with a new building. The sheriff’s contract is increasing almost 11% next year. Per the Sheriff’s Office these rates reflect bargaining agreement settlements in relation to salary and benefits package, to include the following increases: • COLA: 2.5% • Range: 3.5% • Retention: 6.0% • Medical insurance: 3.2% • Flex credits: $0.40/hour added to base pay for deputies, $0.43/hour added to base pay for sergeants in lieu of receiving flex benefit credits • Uniform allowance: $395 for deputies, $310 for sergeants
The rising cost of fuel has also impacted the fleet budget, with an increase of $1.40/gallon, or 56%. This has a direct impact on the mileage rate calculation, with an increase of $0.126/mile, or 22.5% These calculations are evaluated in detail each year to arrive at a cost figure that the Sheriff’s Office
believes to be reflective of the true cost to provide police services to the city. The fire department is seeing an increase of about 40% to allow for the hiring of four new fulltime
firefighters beginning in quarter 2 of 2023. This budget also plans for 53 hour work weeks for all 6 full time firefighters. Under FLSA laws, firefighters are allowed to work up to 212 hours in a 28 day period (53 hours a week) before being eligible for overtime. Paid on call firefighters would
serve as the third person on the crew. Once the full time positions are established, the city would eliminate the part time firefighter positions. The fire department is also planning for the increased fuel costs and software costs for the new station. There is a one-time CIP cost of $205,000 for new
radios. The building inspections department is projecting a reduction in overall expenses in 2023 due to the
addition of an in house plan reviewer and investment in mobile technology to improve efficiencies in service delivery. There is also a proposed increase for fuel and a shared fuel tracking system at the public works facility. Currently, we have no system in place to track fuel usage expect for the honor system on a hand written sheet. As more people, and more departments, are making use of the bulk fuel at public works it is important, and a good practice, to invest in a system to track and bill the usage properly. 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 2023 based off of 2021 actual data. This
resulted in more personnel expenses in Parks rather than Streets. The increases in Water and Sewer personnel expenses are largely related to the new/reclassified staff positions mentioned in other departments above who have some of their time allocated to utilities. Materials and supplies
subcategory is up due to fuel and a new fuel tracking system as mentioned previously. Charges for services is down due to a decrease in seal coating and crack filling from 2022 when the city played catch up. Going forward staff is proposing to create a local street improvement fund. Much like the vehicle replacement fund, the city could levy a set amount each year and have those funds restricted for road projects. This will allow us to better manage the ups and downs by
keeping a fairly consistent contribution from the tax levy but allow the flexibility to tackle road seal coating, mill and overlays, crack filling as needed. As you know, mill and overlays are significantly more expensive so those years that include a mill and overlay would need to see a significant increase in the tax levy if we didn’t average it out over a few years. Over the next five years, engineering estimates we need about $500,000 on average each year to maintain our streets. Ideally, we’d like to work toward a ten year average. I’ve increased the 2023 budget for street maintenance to $600,000 from this estimate since it only looks at the next 5 years and in order to cover any remaining costs to the county for CSAH 15/TH36 which they don’t expect to have final billed to us before the end of this year.
If council didn’t want to follow the proposal to average the costs and create a local street improvement fund, then you can see from the chart below how the costs would fluctuate and greatly increase in the years a mill and overlay is needed.
The parks department is proposing an increase due to more staff time spent in parks, increased fuel
costs, more weed control, more porta potties, and the $15,000 contribution to the Friends of Sunfish Lake Park for their DNR grant.
Transfers include $250,000 to the vehicle replacement fund in order to address the anticipated deficit in the fund in 2027. See more details in 2023-2027 CIP. This is in addition to the $175,000 already proposed from the building, fire, streets and parks departments.
Lastly, as mentioned above the preliminary budget draft does include a contingency of $35,000 to cover some of the HR related items that have not yet been finalized but are expected to be by the time the final budget is adopted in December. Remember when setting the preliminary levy in September, you may reduce that amount in December but cannot increase it.
Summary of Changes by Category and Function
Changes by Category Personnel 641,444
Materials and Supplies 83,764
Charges and Services -428,442
Capital Outlay -93,636
Miscellaneous 14,032
Transfers 232,746
Contingency Reserve 35,000
TOTALS: 484,908
Changes by Function
General Government 285,128
Public Safety 332,407
Public Works -369,865
Culture & Recreation 63,127
Capital Outlay -93,636
Contingency 35,000
Transfers 232,746
Total 484,908 As you can see from the above the biggest change is in the personnel category. This is largely due to the addition of the following new staff positions in 2023: Finance Coordinator for $67,448 (salary, benefits and taxes for Q3 start) (80% in General fund, 20% in utilities) 4 Full Time Firefighters for $95,583 each (salary, benefits and taxes for Q2 start) Senior Planner for $67,448 (salary, benefits and taxes for Q3 start)
Plan Reviewer for $57,435 (salary, benefits and taxes for Q3 start) Debt Service The total tax levy is comprised of the operating levy as well as the debt levy. The city issued new debt in 2022 which we will begin paying on in 2023. The 2023 payments for existing debt are as follows:
2022 2023
GO 2010A $207,076 $206,656
GO 2012B $65,417
GO 2014A $200,394 $200,091
GO 2015A $14,508
GO 2016A $193,934 193,409
GO 2017A $344,104 342,660
GO 2018A Equip Cert $126,404 123,569
GO 2019A $295,301 297,138
GO 2021A $1,008,036 $1,025,930
GO 2022A $287,685
Total Existing Debt Levy $2,455,174 $2,677,138
The combined increase in the tax levy (for operations in the general fund and debt service) is proposed at 4.6% for 2023.
Tax Impact: The impact of the proposed budget on the median home in Lake Elmo valued at $553,500 is a decrease of $41.37 in the city portion of their taxes. This assumes the home experienced a 20.4% increase in market value from 2022 to 2023. A couple of the Washington County Tax Impact Worksheet is attached which shows the impact on other valued homes in the city. Despite the increase in the proposed tax levy, the median valued home as noted above is seeing a decrease because the increase in that home value (20.4%) is less than the taxable value increase of the city overall at 30.7% because of new construction. Lake Elmo’s tax rate is proposed to drop from 30.546% to 24.040%. Lake Elmo remains in the bottom half for tax rate compared to other Washington County communities for tax rates set in 2022. Updated numbers will be available from the county after preliminary levy info is submitted for 2023.
Rank Taxing Authority 2022
1 Marine on St. Croix 59.002
2 Hastings 58.807
3 Landfall 57.567
4 Newport 55.852
5 Stillwater 52.152
6 Oak Park Height 51.753
7 Willernie 49.194
8 Forest Lake 40.991
9 Lake St. Croix Beach 39.902
10 St. Paul Park 39.726
11 Oakdale 39.533
12 Hugo 39.403
13 Mahtomedi 39.119
14 Cottage Grove 37.251
15 Bayport 33.463
16 Woodbury 32.217
17 Afton 32.007
18 Scandia 30.945
19 Lake Elmo 30.546
20 Lakeland 29.525
21 Birchwood 28.692
22 Lakeland Shores 23.224
23 White Bear Lake 22.271
24 St. Mary's Point 22.034
25 Grey Cloud Island 21.214
26 Stillwater Township 20.105
27 Dellwood 19.248
28 Baytown Township 16.443
29 Denmark Township 14.65
30 Grant 13.426
31 May Township 12.426
32 West Lakeland Twp 12.017
33 Pine Springs 9.427 New State Law: Minnesota Laws 2021, First Special Session, Chapter 14 includes an amendment to Minn. Stat. § 275.065, creating a new subdivision and new requirements to Minnesota’s “truth-in-taxation”
process. The law created a requirement for county auditors to produce a new one-page information sheet that must be included with the parcel-specific notice of proposed property taxes that will contain the following information: 1. The increase or decrease (expressed as a percentage) between the current certified levy for the county, city or township, and school district and the proposed levy for taxes payable the following year by those entities. 2. Select summary budget data for the county, city or township, and school district for the current year budget as well as for the proposed budget. Cities with populations of at least 500 must report the summary budget data to the county auditor for the current budget year (2022) and for the upcoming proposed budget year (2023) on or before the time they certify their proposed levy, which has a statutory deadline of Sept. 30. Cities under 500 in population are specifically exempt from reporting the summary budget data. For the county and city, the reported summary budget data must include the same information, in the same categories, and in the same format as provided to the Office of the State Auditor as required by Minn. Stat. § 6.745.
If a taxing authority reporting this data does not have revenues or expenditures in any category, then the taxing authority must designate the amount as “0” for that specific category.
What if a city doesn’t provide budget information? The law requiring supplemental budget information applies to cities with a population of at least 500. If a city required to provide information fails to do so, the law states the supplemental budget sheet should state: “Budget information not reported”.
The information we will be submitting to the county to meet this requirement is below:
2022 Current
Year
2023
Proposed
Revenues Property Taxes $5,013,574 $5,134,187
Special Assessments $0 $0
State General Purpose Aid $0 $0
State Categorical Aid $263,617 $276,100
All Other Revenues $1,971,346 $2,323,157
Total Revenues $7,248,537 $7,733,444
Expenditures General Government $1,226,090 $1,511,218
Public Safety $3,265,515 $3,731,578
Streets and Highways $2,416,180 $1,818,686
Sanitation $0 $0
Human Services $0 $0
Health $0 $0
Culture and Recreation $323,497 $386,962
Conservation of Nat'l Res $0 $0
Economic Dev & Housing $0 $0
All Other Expenditures $17,254 $285,000
Total Expenditures $7,248,536 $7,733,444
OPTIONS: 1) Adopt Resolution 2022-82 Approving the 2023 Preliminary General Fund Budget, 2023 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2023 Budget and 2023 Property Tax Levy for Tuesday, December 6th, 2022 at 7:00 p.m. 2) Amend and then adopt Resolution 2022-82 Approving the 2023 Preliminary General Fund Budget,
2023 Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2023 Budget and 2023 Property Tax Levy for Tuesday, December 6th , 2022 at 7:00 p.m. 3) Do not adopt Resolution 2022-82
RECOMMENDATION: “Motion to approve Resolution 2022-82 approving the 2023 Preliminary General Fund Budget, 2023 Preliminary Property Tax Levy, and setting a Public Hearing date for the 2023 Budget and Property Tax Levy for Tuesday, December 6th , 2022 at 7:00 p.m.” ATTACHMENTS: 4) 2023 Proposed Master Budget Worksheet – General Fund 5) Tax Impact Work Sheet from Washington County 6) Resolution 2022-82 approving the 2023 Preliminary General Fund Budget, 2023 Preliminary
Property Tax Levy, and setting a Public Hearing date for the 2023 Budget and Property Tax Levy for Tuesday, December 6th , 2022 at 7:00 p.m
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeCommentsGeneral Fund Revenues:Taxes101‐410‐1320‐31010 Current Ad Valorem Taxes 2,738,122$ 3,250,895$ 3,547,612$ 4,689,073‐$ 4,689,073$ 4,664,848$ ‐0.52%101‐410‐1320‐31020 Delinquent Ad Valorem Taxes 11,702 20,115 23,518 15,000‐ 15,000 18,445 22.97%average of last three years101‐410‐1320‐31030 Mobile Home Tax 18,680 16,819 17,745 15,000‐ 15,000 17,748 18.32%average of last three years101‐410‐1320‐31040 Fiscal Disparities 194,300 245,389 269,390 294,401‐ 294,401 433,046 47.09%last years est, will update with actual from county101‐410‐1320‐31910 Penalty & Interest on Taxes 1,038 1,162 79 100‐ 100 100 0.00%Total Taxes2,966,393$ 3,534,380$ 3,858,344$ 5,013,574‐$ 5,013,574$ 5,134,187$ 2.41%Licenses and Permits101‐410‐1320‐32110 Liquor License 12,600 9,342 12,050 10,000 12,000 12,000 20.00%101‐410‐1320‐32180 Wastehauler License 840 120 720 1,200 1,200 1,200 66.67%101‐410‐1320‐32181 General Contractor License 350 100 300 300 400 400 300 0.00%101‐420‐2400‐32210 Building Permits 780,104 1,137,150 1,087,376 800,000 560,450 1,100,000 1,000,000 25.00%250 new homes, valuations up101‐430‐3100‐32211 Driveway Permits 13,705 16,255 16,510 12,500 8,100 16,200 13,000 4.00%101‐420‐2400‐32212 Fireplace Permits 15,780 19,319 17,940 16,000 7,140 13,000 12,000 ‐25.00%supply issues, going electric101‐420‐2400‐32220 Heating Permits 74,367 80,489 104,870 70,000 33,387 60,000 60,000 ‐14.29%101‐420‐2400‐32230 Plumbing Permits 91,576 99,846 134,602 80,000 48,847 90,000 80,000 0.00%101‐420‐2400‐32232 Pool Permits 1,050 1,725 1,650 1,500 900 1,200 1,500 0.00%101‐420‐2400‐32213 Siding Permits 4,706 3,303 6,023 4,000 6,441 9,000 4,000 0.00%due to hail this year101‐420‐2400‐32214 Roof Permits 12,309 15,475 30,372 15,000 52,419 80,000 15,000 0.00%due to hail this year101‐430‐3100‐32250 Utility Permits 36,898 34,974 51,647 30,000 18,959 38,250 42,500 41.67%101‐420‐2220‐32260 Burning Permit 1,585 1,550 1,695 1,700 1,360 1,630 1,700 0.00%101‐410‐1320‐32270 Massage Therapy Licenses 300 25 350 150 150 150 0.00%101‐420‐2400‐32275 Fire Suppression Permits 6,980 5,467 14,635 5,000 6,137 11,868 7,900 58.00%new townhome sprinkler requirements101‐420‐2400‐32278 Fire Permit Plan Check Fee 1,400 100 5,460 1,000 7,912 5,135 413.50%101‐410‐1320‐32281 Golf Cart Operation Permit 30 30 90 30 30 60 60 100.00%101‐410‐1320‐32282 Miscellaneous Permits 100 175 88 100 25 50 50 ‐50.00%101‐420‐2400‐32282 Miscellaneous Permits 3 100 Total Licenses and Permits 1,055,038$ 1,425,545$ 1,485,658$ 1,048,000 745,795$ 1,442,920$ 1,256,495$ 19.89%Intergovernmental101‐430‐3100‐33418 MSA ‐ Maintenance 153,963 173,566 163,776 168,689 99,077 168,689 173,750 3.00%101‐420‐2220‐33420 State Fire Aid 68,975 76,608 80,470 76,608 76,608 80,000 4.43%101‐420‐2220‐33426 Miscellaneous State Grants 6,323 5,858 165 3,500 3,657 3,657 3,500 0.00%101‐450‐5200‐33426 Miscellaneous State Grants 6,394 3,192 2,676 4,820 3,159 4,650 4,850 0.62%101‐410‐1320‐33623 Payment in Lieu of Taxes 149,944 66,201 34,097 34,779 34,779 35,475 2.00%101‐410‐1320‐33521 Recycling Grant 16,534 11,951 10,000 14,000 14,000 40.00%Total Intergovernmental 414,305$ 325,425$ 296,638$ 298,396 105,893$ 302,383$ 311,574$ 4.42%Charges for Services101‐410‐1910‐34103 Zoning & Subdivision Fees 81,695 48,517 50,215 45,000 54,805 65,000 65,000 44.44%101‐420‐2400‐34104 Plan Check Fees 460,523 701,220 711,920 520,000 362,115 700,000 650,000 25.00%65% of builidng fees101‐410‐1520‐34107 Assessment Searches 810 2,010 3,540 2,500 1,680 3,360 3,000 20.00%101‐410‐1450‐34111 Cable Operation Reimbursement 4,315 3,185 2,635 5,000 5,000 5,000 0.00%101‐420‐2400‐34112 Planning & Zoning Review Fee 26,600 34,200 33,434 25,000 14,500 25,000 ‐ ‐100.00%discontinue in 2023101‐430‐3100‐34114 Street Light Fee 1,161 4,338 2,580 1,500 966 966 1,500 0.00%101‐410‐1910‐34115 Base Map Upgrading Fee 3,050 3,775 7,700 6,200 1,025 1,025 5,125 ‐17.34%101‐410‐1910‐36206 Escrow Administration Fee 27,200 37,200 31,987 25,000 13,800 25,000 25,000 0.00%Total Charges for Services 605,366$ 834,445$ 844,011$ 630,200 448,891$ 825,351$ 754,625$ 19.74%Fines and Forfeits101‐420‐2100‐35100 Fines 36,696 33,584 45,749 35,000 13,469 30,000 30,000 ‐14.29%101‐420‐2100‐35130 ForfeituresTotal Fines and Forfeits 36,696$ 33,584$ 45,749$ 35,000 13,469$ 30,000$ 30,000$ ‐14.29%1
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeCommentsInvestment Earnings101‐410‐1320‐36210 Interest Earnings 118,299 44,816 (9,833) 38,500 (8,477) 35,000 35,000 ‐9.09%Total Investment Earnings 118,299$ 44,816$ (9,833)$ 38,500 (8,477)$ 35,000$ 35,000$ ‐9.09%Miscellaneous101‐410‐1320‐31811 Cable Franchise Revenue 103,692 94,841 81,019 50,000 77,694 70,000 40.00%101‐410‐1320‐36200 Miscellaneous Revenue 15,730 21,710 20,486 3,000 95 10,000 5,000 66.67%LMC insurance dividend101‐420‐2220‐36200 Miscellaneous Revenue 23,783 2,574 7,725 300 300 #DIV/0!101‐430‐3100‐36200 Miscellaneous Revenue 26,821 24,871 4,080 500 4,327 6,325 3,500 600.00%101‐410‐1910‐36200 Miscellaneous Revenue 14,725 14,285 100‐ ‐ ‐100.00%101‐450‐5200‐36200 Miscellaneous Revenue 1,418 812 500 12 12 101‐410‐1910‐36236 Conservation Easement Fee‐ ‐ #DIV/0!101‐420‐2220‐36204 Reimbursements ‐ Fire‐ 5,150 27,616 5,000 2,500 5,000 5,000 0.00%101‐420‐2220‐36230 Donations‐Fire 1,500 370 1,000 100 500 1,000 0.00%101‐410‐1320‐36230 Donations 15,000 14,100 9,000 10,000 12,000 12,000 10,000 0.00%101‐410‐1320‐34120 Tower Rent 129,587 113,316 103,631 114,767 59,392 114,767 117,062 2.00%Total Miscellaneous 323,077$ 292,469$ 271,342$ 184,867 78,726$ 226,598$ 211,562$ 14.44%Prior Period AdjustmentsTotal General Fund Revenues: 5,519,174$ 6,490,664$ 6,791,909$ 7,248,537 1,384,297$ 7,875,826$ 7,733,444$ 6.69%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 1,599 1,593 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 120 136 118 150 81 100 110 ‐26.67%Total Personnel27,782$ 27,792$ 27,774$ 27,806 13,908$ 27,756$ 27,766$ ‐0.14%Materials and Supplies101‐410‐1110‐42000 Office Supplies 78 212 70 125 125 125 0.00%101‐410‐1110‐42001 Computer Reimbursement 1,000 2,859 ‐ 2,000 #DIV/0!101‐410‐1110‐43310 Mileage‐ 300 191 300 300 0.00%101‐410‐1110‐43185 IT Support 1,134 1,248 1,203 1,322 661 1,322 1,269 ‐4.01%Total Materials and Supplies 2,212$ 1,460$ 4,132$ 1,747 852$ 1,747$ 3,694$ 111.45%Charges and Services101‐410‐1110‐44300 Miscellaneous 6,910 5,295 7,035 7,500 7,500 7,500 0.00%101‐410‐1110‐44330 Dues & Subscriptions 14,119 14,699 15,514 18,150 4,420 18,150 19,500 7.44%101‐410‐1110‐44370 Conferences & Training 450 175 1,000 561 1,300 1,500 50.00%Total Charges and Services 21,479$ 19,994$ 22,724$ 26,650 4,981$ 26,950$ 28,500$ 6.94%1110 Total Mayor & Council 51,473$ 49,246$ 54,630$ 56,203 19,741$ 56,453$ 59,960$ 6.68%1320 AdministrationPersonnel101‐410‐1320‐41010 Full‐time Salaries 260,732 163,213 175,445 176,559 82,024 164,048 210,227 19.07%administrative services director101‐410‐1320‐41040 Temporary Employees 4,780 1,532 101‐410‐1320‐41210 PERA Contributions 18,358 19,774 13,224 13,242 6,103 12,550 15,767 19.07%101‐410‐1320‐41216 MSRS Contributions ‐City Admin 1,355 1,540 735 1,540 1,598 3.76%101‐410‐1320‐41220 FICA Contributions 14,198 15,391 10,485 10,947 4,883 10,171 13,034 19.07%101‐410‐1320‐41230 Medicare Contributions 3,344 3,711 2,463 2,560 1,142 166,427 3,048 19.07%101‐410‐1320‐41300 Insurance 36,341 34,880 24,381 34,278 10,880 21,760 37,571 9.61%101‐410‐1320‐41325 Life Insurance 852 156 123 127 56 112 127 0.13%2
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeComments101‐410‐1320‐41330 STD/LTD 1,178 2,172 878 927 395 790 927 0.03%101‐410‐1320‐41420 Unemployment Benefits101‐410‐1320‐41510 Workers Compensation 2,149 1,912 1,538 2,313 1,116 1,373 1,510 ‐34.72%Total Personnel337,152$ 245,989$ 231,424$ 242,493 107,334$ 378,770$ 283,809$ 17.04%Materials and Supplies101‐410‐1320‐42000 Office Supplies 2,640 1,870 1,160 3,200 339 3,200 3,000 ‐6.25%101‐410‐1320‐42030 Printed Forms‐ 100‐ 100 100 0.00%Total Materials and Supplies 2,640$ 1,870$ 1,160$ 3,300 339$ 3,300$ 3,100$ ‐6.06%Charges and Services101‐410‐1320‐43100 Assessing Services 85,831 91,773 102,847 107,388 126,361 126,361 145,315 35.32%15% incr over 22 actual101‐410‐1320‐43040 Legal Services 80,390 120,251 49,351 87,500 15,799 50,000 83,331 ‐4.76%average of last three years101‐410‐1320‐43150 Contract Services 2,155 821 1,045 45,000 14,569 45,000 30,000 ‐33.33%101‐410‐1320‐43185 IT Support 6,936 7,574 7,300 5,262 2,631 5,262 5,033 ‐4.36%101‐410‐1320‐42002 IT Hardware 34 568 868 1,200 600 6,575 447.92%3 laptop replacements, 2 desk top replacements &software101‐410‐1320‐43210 Telephone 2,076 792 2,372 2,200 267 600 1,600 ‐27.27%101‐410‐1320‐43220 Postage 1,283 2,294 3,379 3,600 1,776 3,552 3,730 3.60%101‐410‐1320‐43310 Mileage 539 32 409 1,100 408 816 1,500 36.36%allow for more training for staff101‐410‐1320‐43510 Legal Publishing 9,962 9,515 5,290 2,500 1,220 2,440 2,500 0.00%101‐410‐1320‐43610 Insurance 32,212 40,970 41,177 45,294 43,543 43,543 47,897 5.75%101‐410‐1320‐44330 Dues & Subscriptions 1,746 1,731 1,413 2,200 1,454 1,564 3,128 42.18%increase for admin services dir, clerk and deputy clerk memberships101‐410‐1320‐44370 Conferences & Training 1,394 600 1,085 5,000 2,344 4,500 7,000 40.00%allow for clerk/deputy clerk conferences, admin services LMC101‐410‐1320‐44371 Allocation to Building Inspections‐ (2,606) (2,255) (3,184) 22.17%Total Charges and Services 227,558$ 276,921$ 216,863$ 305,638 210,372$ 281,983$ 334,425$ 9.42%Miscellaneous101‐410‐1320‐44300 Miscellaneous 2,972 899 1,436 3,750 177 3,750 2,500 ‐33.33%eagle point business park easment billing, employee recognition (7) and annual event, shirts for admin staffTotal Miscellaneous2,972$ 899$ 1,436$ 3,750 177$ 3,750$ 2,500$ ‐33.33%1320 Total Administration 570,322$ 525,679$ 450,883$ 555,181 318,222$ 667,803$ 623,834$ 12.37%1410 ElectionsPersonnel101‐410‐1410‐41030 Part‐time Salaries 795 9,655 1,606 8,500 8,500 ‐ ‐100.00%no election in 2023101‐410‐1410‐41510 Workers Compensation‐ Total Personnel795$ 9,655$ 1,606$ 8,500 8,500$ ‐$ ‐100.00%Charges and Services101‐410‐1410‐43310 Travel Expense 25 50 50 ‐100.00%101‐410‐1410‐42000 Office Supplies 295 300 300 ‐100.00%101‐410‐1410‐43510 Legal Notices Publishing 379 350 350 ‐100.00%101‐410‐1410‐43150 Contract Services 1,660 1,660 3,100 3,195 3,195 3,195 3,200 0.16%Total Charges and Services 1,685$ 2,334$ 3,100$ 3,895 3,195$ 3,895$ 3,200$ ‐17.84%Miscellaneous101‐410‐1410‐44300 Miscellaneous 159 1,054 406 1,000 1,000 ‐ ‐100.00%Total Miscellaneous159$ 1,054$ 406$ 1,000 1,000$ ‐$ ‐100.00%1410 Total Elections 2,639$ 13,043$ 5,112$ 13,395 3,195$ 13,395$ 3,200$ ‐76.11%1450 CommunicationsPersonnel101‐410‐1450‐41010 Full‐time Salaries 27,051 25,988 27,460 28,778 11,931 23,862 51,459 78.81%administratve services director3
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeComments101‐410‐1450‐41210 PERA Contributions 1,907 2,046 2,048 2,158 845 1,825 3,859 78.84%101‐410‐1450‐41220 FICA Contributions 1,543 1,692 1,693 1,784 739 1,479 3,190 78.84%101‐410‐1450‐41230 Medicare Contributions 359 396 396 417 173 346 746 78.93%101‐410‐1450‐41300 Insurance 5,462 2,676 2,937 7,438 1,134 2,268 8,153 9.61%101‐410‐1450‐41325 Life Insurance 99 17 28 28 10 20 28 ‐1.45%101‐410‐1450‐41330 STD/LTD 105 89 146 158 54 108 158 0.31%101‐410‐1450‐41510 Workers Compensation 298 279 259 338 179 220 242 ‐28.35%Total Personnel36,824$ 33,183$ 34,967$ 41,099 15,065$ 30,129$ 67,836$ 65.06%Charges and Services101‐410‐1450‐43090 Newsletter 3,179 1,122 1,231 1,400 709 1,425 1,550 10.71%inc in # of homes101‐410‐1450‐43185 IT Support 551 3,778 585 1,134 (18) 1,134 1,086 ‐4.26%101‐410‐1450‐42002 IT Hardware700 #DIV/0!101‐410‐1450‐43190 Software Programs700 700 4,000 471.43%constant contact, survey tool, website101‐410‐1450‐43220 Postage 1,461 1,526 1,967 642 310 640 704 9.66%inc # of homes and postage price101‐410‐1450‐43310 Mileage100 #DIV/0!101‐410‐1450‐43152 Cable Operations 4,645 3,295 2,745 5,000 1,455 5,000 5,000 0.00%101‐410‐1450‐44370 Conferences and Training‐ 500 #DIV/0!Total Charges and Services 11,904$ 9,721$ 9,475$ 8,876 2,456$ 8,899$ 13,640$ 53.67%1450 Total Communications 48,728$ 42,904$ 44,442$ 49,975 17,521$ 39,028$ 81,476$ 63.03%1520 FinancePersonnel101‐410‐1520‐41010 Full‐time Salaries 95,690 12,149 71,096 79,358 35,335 53,003 139,251 75.47%finance coordinator Q3101‐410‐1520‐41040 Temporary Employees 5,568 6,026 10,200 #DIV/0! fall intern $17/hrx40/hrs/wkx15wks101‐410‐1520‐41210 PERA Contributions 6,860 1,153 5,301 5,952 2,524 4,055 10,444 75.47%101‐410‐1520‐41220 FICA Contributions 5,730 903 4,600 4,920 2,094 2,226 9,266 88.33%101‐410‐1520‐41230 Medicare Contributions 1,335 211 1,076 1,151 490 769 2,167 88.27%101‐410‐1520‐41300 Insurance 3,922 (64) 10,750 14,631 6,471 9,707 26,140 78.66%101‐410‐1520‐41325 Life Insurance 321 9 386 54 25 38 109 102.72%101‐410‐1520‐41330 STD/LTD 490 45 288 468 253 266 542 15.88%101‐410‐1520‐41420 Unemployment Benefits414 #DIV/0!101‐410‐1520‐41510 Workers Compensation 1,006 851 710 781 489 601 662 ‐15.29%Total Personnel120,922$ 15,257$ 100,233$ 107,315 48,095$ 70,663$ 198,781$ 85.23%Materials and Supplies101‐410‐1520‐42000 Office Supplies 297 258 697 880 262 880 1,000 13.64%101‐410‐1520‐42030 Printed Forms 1,301 980 1,670 1,001 1,670 1,750 4.79%checksTotal Materials and Supplies 1,598$ 258$ 1,677$ 2,550 1,263$ 2,550$ 2,750$ 7.84%Charges and Services101‐410‐1520‐43010 Audit Services 9,246 9,105 8,608 8,706 1,500 8,244 8,967 3.00%101‐410‐1520‐43150 Contract Services 1,750 43,155 15,834 30,000 6,501 95,000 30,000 0.00%101‐410‐1520‐43185 IT Support 3,893 4,446 4,128 2,266 1,133 2,266 4,287 89.20%101‐410‐1520‐42002 IT Hardware 505 1,774 ‐ 2,140 #DIV/0!new FC101‐410‐1520‐43190 Software Programs 3,419 5,743 4,383 7,192 775 7,192 7,408 3.00%101‐410‐1520‐43310 Mileage‐ 200 100 200 0.00%101‐410‐1520‐44330 Dues & Subscriptions 1,294 650 720 1,470 530 1,470 1,500 2.04%101‐410‐1520‐44370 Conferences & Training 455 681 1,600 200 1,600 0.00%101‐410‐1520‐44371 Allocation to Building Inspections‐ (1,751) (2,123) (2,905) 65.91%Total Charges and Services 21,090$ 63,099$ 36,128$ 49,683 10,439$ 112,349$ 53,197$ 7.07%Miscellaneous101‐410‐1520‐44300 Miscellaneous 1,119 1,008 2,773 3,500 680 3,500 3,900 11.43%city logo attire, bank fees, etc4
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeCommentsTotal Miscellaneous1,119$ 1,008$ 2,773$ 3,500 680$ 3,500$ 3,900$ 11.43%1520 Total Finance 144,729$ 79,622$ 140,811$ 163,048 60,477$ 189,062$ 258,629$ 58.62%1910 Planning & ZoningPersonnel101‐410‐1910‐41010 Full‐time Salaries 161,971 152,276 153,262 223,805 83,221 208,053 259,839 16.10%move to comm dev dir and add senior planner mid year101‐410‐1910‐41040 Temporary Employees 4,096 5,915 9,341 390 390 10,200 #DIV/0! fall intern $17/hrx40/hrs/wkx15wks101‐410‐1910‐41210 PERA Contributions 11,523 11,819 11,125 16,785 6,241 15,916 19,488 16.10%101‐410‐1910‐41220 FICA Contributions 9,833 10,088 9,947 13,876 5,054 12,899 16,742 20.66%101‐410‐1910‐41230 Medicare Contributions 2,290 2,359 2,326 3,245 1,182 3,017 3,916 20.66%101‐410‐1910‐41300 Insurance 10,726 20,632 12,497 48,925 5,324 13,310 54,600 11.60%101‐410‐1910‐41325 Life Insurance 340 53 751 182 24 60 271 48.68%101‐410‐1910‐41330 STD/LTD 330 843 579 1,268 196 490 1,195 ‐5.76%101‐410‐1910‐41510 Workers Compensation 1,273 1,581 1,563 1,913 1,077 1,325 1,457 ‐23.83%Total Personnel202,382$ 205,566$ 201,391$ 309,999 102,709$ 255,459$ 367,708$ 18.62%Materials and Supplies101‐410‐1910‐42000 Office Supplies 62 110 323 250 453 500 1,000 300.00%added employee and continued modernization (headphones, cameras, etc)101‐410‐1910‐42120 Fuel, Oil and Fluids2,000 CEO usage101‐410‐1910‐42030 Printed Forms‐ 600 600 #DIV/0!printed forms and mapsTotal Materials and Supplies 62$ 110$ 323$ 250 453$ 1,100$ 3,600$ 1340.00%Charges and Services101‐410‐1910‐43020 Comprehensive Planning 7,796 744 #DIV/0!101‐410‐1910‐43030 Engineering Services 16,450 10,255 4,671 10,000 2,763 10,000 13,000 30.00%hourly assistance with special projects (water needs, sw reuse)101‐410‐1910‐43150 Contract Services 11,675 11,543 86,121 10,000 8,622 8,622 10,000 0.00%101‐410‐1910‐43185 IT Support 5,672 6,014 5,291 2,645 5,291 11,273 113.05%addl employees101‐410‐1910‐42002 IT Hardware 505 1,769 480 694 694 2,300 379.17%laptop (two monitors and docking station) setup for new employee101‐410‐1910‐43190 Software Programs 973 268 500 640 640 1,700 240.00%Adobe and Microsoft set up for new employee, 2 ArcViewers101‐410‐1910‐43210 Telephone 528 680 131 720 720 5.88%80%CEO cell101‐410‐1910‐43220 Postage‐ 100 80 100 200 100.00%101‐410‐1910‐43310 Mileage 271 40 300 300 600 100.00%101‐410‐1910‐43510 Legal Publishing 1,091 1,374 770 700 332 700 700 0.00%101‐410‐1910‐44330 Dues & Subscriptions 354 372 500 599 979 1,700 240.00%addl emp101‐410‐1910‐44370 Conferences & Training 20 100 1,000 180 1,000 3,200 220.00%addl empTotal Charges and Services 47,023$ 30,667$ 99,613$ 29,551 16,686$ 29,046$ 45,393$ 53.61%Miscellaneous101‐410‐1910‐44300 Miscellaneous‐ 100 228 228 600 500.00%city logo attireTotal Miscellaneous‐$ 100 228$ 228$ 600$ 500.00%1910 Total Planning & Zoning 249,467$ 236,343$ 301,327$ 339,900 120,076$ 285,833$ 417,300$ 22.77%1930 Engineering ServicesCharges and Services101‐410‐1930‐43030 Engineering Services 38,482 30,000 30,000 35,000 13,248 35,000 35,000 0.00%Total Charges and Services 38,482$ 30,000$ 30,000$ 35,00013,248$ 35,000$ 35,000$ 0.00%Capital Outlay101‐480‐8000‐45900 Construction Projects 6,881 ‐ ‐ #DIV/0!Total Capital Outlay6,881$ ‐$ ‐$ #DIV/0!1930 Total Engineering Services 45,363$ 30,000$ 30,000$ 35,000 13,248$ 35,000$ 35,000$ 0.00%5
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeComments1940 City HallMaterials and Supplies101‐410‐1940‐42110 Cleaning Supplies 97 17 40 200 331 600 1,000 400.00%101‐410‐1940‐42230 Building Repair Supplies 124 107 87 1,000 225 1,000 2,000 100.00%Total Materials and Supplies 124$ 124$ 127$ 1,200 556$ 1,600$ 3,000$ 150.00%Charges and Services101‐410‐1940‐43185 IT Support 5,244 5,769 5,561 1,322 661 1,322 1,269 ‐4.01%101‐410‐1940‐42002 IT Hardware 505 600 #DIV/0!101‐410‐1940‐43190 Software Programs#DIV/0!101‐410‐1940‐43210 Telephone 893 250 250 #DIV/0!101‐410‐1940‐43810 Utilities 3,596 3,033 4,519 17,592 9,611 20,183 38,000 116.01%101‐410‐1940‐43840 Refuse 1,783 1,608 1,898 1,697 1,040 2,288 3,000 76.78%1/2 dumpster 101‐410‐1940‐44010 Repairs/Maint Contractual Bldg 5,984 5,855 9,060 13,200 6,336 13,939 26,000 96.97%cintas, cleaning, mechanical101‐410‐1940‐44040 Repairs/Maint Contractual Eqpt 11,577 10,795 7,852 16,000 2,837 8,000 10,000 ‐37.50%bldg charged for one copier lease101‐900‐9000‐47205 Rentals ‐ Building‐ #DIV/0!101‐410‐1940‐44371 Allocation to Building Inspections‐ (32,623) (31,242) (45,050) 38.09%Total Charges and Services 29,982$ 27,060$ 28,890$ 17,188 20,735$ 14,740$ 33,819$ 96.76%Miscellaneous101‐410‐1940‐44300 Miscellaneous 1,276 828 996 30,000 18,240 30,000 30,000 0.00%unknowns with new builidngTotal Miscellaneous1,276$ 828$ 996$ 30,000 18,240$ 30,000$ 30,000$ 0.00%1940 Total City Hall 31,382$ 28,012$ 30,013$ 48,388 39,531$ 46,340$ 66,819$ 38.09%2100 PoliceCharges and Services101‐420‐2100‐43150 Law Enforcement Contract 702,403 761,969 901,120 946,410 634 946,410 1,047,984 10.73%101‐420‐2100‐44301 Misc. ‐ Community Event‐ 1,800 1,800 1,800 0.00%Total Charges and Services 702,403$ 761,969$ 901,120$ 948,210 634$ 948,210$ 1,049,784$ 10.71%2100 Total Police 702,403$ 761,969$ 901,120$ 948,210 634$ 948,210$ 1,049,784$ 10.71%2150 ProsecutionCharges and Services101‐420‐2150‐43045 Attorney Criminal 46,434 48,392 50,212 51,000 20,080 48,500 50,000 ‐1.96%Total Charges and Services 46,434$ 48,392$ 50,212$ 51,000 20,080$ 48,500$ 50,000$ ‐1.96%2150 Total Prosecution 46,434$ 48,392$ 50,212$ 51,000 20,080$ 48,500$ 50,000$ ‐1.96%2220 FirePersonnel101‐420‐2220‐41010 Full‐time Salaries 82,175 73,917 149,818 344,251 110,785 304,659 625,212 81.62%4 new FF Q2101‐420‐2220‐41030 Part‐time Salaries 186,057 178,775 112,497 94,240 39,739 87,426 19,429 ‐79.38%Q1 only 101‐420‐2220‐41035 Paid On Call Salaries 59,412 48,447 102,555 94,229 35,093 94,229 167,280 77.52%no duty crew or EMS responder. Elminiate officer stipend.101‐420‐2220‐41210 PERA Contributions 37,736 28,053 46,654 72,932 24,814 69,791 114,101 56.45%101‐420‐2220‐41220 FICA Contributions 14,185 14,323 6,211 33,029 2,599 5,842 10,371 ‐68.60%only on POC101‐420‐2220‐41230 Medicare Contributions 4,408 4,733 5,195 7,724 2,639 7,052 11,773 52.42%101‐420‐2220‐41300 Insurance 15,126 9,883 24,745 69,741 14,643 32,215 74,490 6.81%101‐420‐2220‐41325 Life Insurance 312 233 252 55 151 516 104.81%101‐420‐2220‐41330 STD/LTD 484 579 611 2,286 459 1,262 1,104 ‐51.70%101‐420‐2220‐41420 Unemployment Benefits 2,431 653 6,652 6,652 #DIV/0!101‐420‐2220‐41510 Workers Compensation 41,977 47,294 39,378 43,316 27,144 33,387 36,726 ‐15.21%Total Personnel444,303$ 406,657$ 487,897$ 762,000 264,622$ 642,666$ 1,061,003$ 39.24%6
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeCommentsMaterials and Supplies101‐420‐2220‐42000 Office Supplies 1,413 920 835 1,000 745 1,000 1,000 0.00%101‐420‐2220‐42080 EMS Supplies 2,317 4,066 2,422 2,400 786 2,400 2,400 0.00%101‐420‐2220‐42090 Fire Prevention 651 1,710 991 2,000 159 2,000 2,000 0.00%101‐420‐2220‐42120 Fuel, Oil and Fluids 13,948 7,683 13,230 14,000 10,463 23,000 25,200 80.00%101‐420‐2220‐42400 Small Tools & Equipment 16,076 15,261 31,521 25,419 11,019 25,419 25,419 0.00%Total Materials and Supplies 34,405$ 29,640$ 48,999$ 44,819 23,172$ 53,819$ 56,019$ 24.99%Charges and Services101‐420‐2220‐43050 Physicals 8,878 4,883 8,052 8,500 1,542 8,500 11,500 35.29%101‐420‐2220‐43150 Contract Services 11,115 41,635 2,550 3,500 2,650 ‐24.29%101‐420‐2220‐43185 IT Support 21,605 20,550 19,808 19,418 9,918 19,418 22,443 15.58%addl employees101‐420‐2220‐42002 IT Hardware 2,554 1,200 3,400 3,400 3,000 ‐11.76%ipad replacement for vehicles101‐420‐2220‐43190 Software Programs 341 3,730 2,995 3,730 14,000 275.34%In station dashboard system & updated CAD licenses101‐420‐2220‐43210 Telephone 3,274 4,657 4,332 4,660 1,759 4,660 4,800 3.00%101‐420‐2220‐43230 Radio 18,200 19,525 22,959 21,499 8,202 21,499 17,500 ‐18.60%101‐420‐2220‐43310 Mileage 178 190 286 500 180 500 500 0.00%101‐420‐2220‐43630 Insurance 7,825 9,515 9,563 11,514 10,112 10,112 11,123 ‐3.39%101‐420‐2220‐43810 Utility 13,441 11,002 14,168 15,914 9,129 15,914 15,914 0.00%101‐420‐2220‐43840 Refuse 746 707 898 1,061 137 1,000 700 ‐34.02%101‐420‐2220‐44010 Repairs/Maint Bldg 10,688 7,077 11,018 9,000 744 9,000 9,000 0.00%101‐420‐2220‐44040 Repairs/Maint Eqpt 57,265 50,901 49,485 43,920 19,891 43,920 43,920 0.00%101‐420‐2220‐44170 Uniforms 8,133 7,696 12,698 10,000 4,269 10,000 10,000 0.00%101‐420‐2220‐44330 Dues & Subscriptions 3,998 2,779 6,841 3,450 2,261 3,450 3,450 0.00%101‐420‐2220‐44350 Books 1,400 1,064 942 1,000 1,000 1,000 0.00%101‐420‐2220‐44370 Conferences & Training 14,174 23,427 21,715 24,568 11,141 24,568 25,905 5.44%Total Charges and Services 183,815$ 205,608$ 186,515$ 185,634 82,280$ 180,671$ 197,406$ 6.34%Capital Outlay101‐420‐2220‐47200 Transfer to Vehicle Replacement Fund‐ 51,537 51,537 67,112 30.22%101‐480‐8000‐45800 Equipment‐ 92,286 5,787 205,000 122.14%800MHz Radio ReplacementTotal Capital Outlay‐$ 143,823 5,787$ 51,537$ 272,112$ 89.20%Miscellaneous101‐420‐2220‐44300 Miscellaneous 1,492 439 2,259 2,000 963 2,000 2,000 0.00%Total Miscellaneous1,492$ 439$ 2,259$ 2,000 963$ 2,000$ 2,000$ 0.00%2220 Total Fire 664,015$ 642,344$ 725,670$ 1,138,276 376,824$ 930,693$ 1,588,539$ 39.56%2220 Fire ReliefCharges and Services101‐420‐2220‐44920 Fire State Aid 68,975 76,608 80,470 76,608 76,608 80,000 4.43%Total Charges and Services 68,975$ 76,608$ 80,470$ 76,608 76,608$ 80,000$ 4.43%2250 Total Fire Relief 68,975$ 76,608$ 80,470$ 76,608‐$ 76,608$ 80,000$ 4.43%2400 Building InspectionPersonnel101‐420‐2400‐41010 Full‐time Salaries 214,668 245,057 320,305 427,111 165,327 413,318 524,829 22.88%Plan Reviewer Q3101‐420‐2400‐41210 PERA Contributions 14,824 16,888 25,186 32,033 12,766 31,619 39,362 22.88%101‐420‐2400‐41216 MSRS Contributions ‐City Admin 457 519 248 519 538 3.72%101‐420‐2400‐41220 FICA Contributions 12,481 13,347 18,077 26,481 9,309 25,626 32,539 22.88%101‐420‐2400‐41230 Medicare Contributions 2,907 3,195 4,422 6,193 2,294 5,993 7,610 22.88%101‐420‐2400‐41300 Insurance 23,088 35,196 53,549 90,962 30,247 75,618 92,522 1.72%101‐420‐2400‐41325 Life Insurance 635 124 389 344 101 253 398 15.63%101‐420‐2400‐41330 STD/LTD 668 822 1,348 2,473 611 1,528 2,254 ‐8.86%101‐420‐2400‐41510 Workers Compensation 2,070 4,377 4,222 4,644 2,910 3,579 3,937 ‐15.22%7
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeCommentsTotal Personnel274,337$ 319,006$ 427,955$ 590,760 223,813$ 558,051$ 703,990$ 19.17%Materials and Supplies101‐420‐2400‐42000 Office Supplies 558 698 849 1,750 253 1,750 13,420 666.86%Increase in employees and printing Approved plans, 80% of New Inkjet Plotter $10,000 purchase, replacment (6) ink cartridges $1,080, Service contract $1,900 and printer head per year $370101‐420‐2400‐42030 Printed Forms‐ 350 350 350 0.00%101‐420‐2400‐42120 Fuel, Oil and Fluids 1,976 2,123 3,574 4,000 2,720 5,000 7,500 87.50%3 employees, fuel costs up, fuel tracking systemTotal Materials and Supplies 2,534$ 2,821$ 4,423$ 6,100 2,973$ 7,100$ 21,270$ 248.69%Charges and Services101‐420‐2400‐43030 Engineering 3,548 245 488 5,000 24 100 5,000 0.00%101‐420‐2400‐43150 Inspector Contract Services 142,283 755,966 769,930 328,879 187,848 320,000 96,000 ‐70.81%more plan review in house, need for inspectors slowing, state delegate101‐420‐2400‐43185 IT Support 6,667 9,688 7,962 13,378 6,889 13,378 17,365 29.81%addl employee101‐420‐2400‐42002 IT Hardware 1,480 1,413 2,520 174 2,200 5,000 98.41%1 Dell Lat 7320 and 1 work station for plan reviewer101‐420‐2400‐43190 Software Programs 986 395 1,495 3,500 3,416 4,500 4,500 28.57%programs for Dell Lat and new employee101‐420‐2400‐43210 Telephone 3,323 3,242 3,209 6,170 596 1,260 3,024 ‐50.99%cell phones for 4 FTE, remote setup for laptops101‐420‐2400‐43630 Insurance 2,790 3,387 3,404 5,458 3,600 3,600 3,960 ‐27.45%101‐420‐2400‐44040 Repairs/Maint Eqpt 2,000 1,717 7,479 1,500 3,350 5,000 7,500 400.00%copier and vehicles101‐420‐2400‐44170 Uniforms 260 190 326 1,200 118 1,200 2,100 75.00%4.2 FTE101‐420‐2400‐44330 Dues & Subscriptions 260 130 290 500 60 500 1,000 100.00%101‐420‐2400‐44350 Books 1,168 595 430 1,800 256 1,500 2,000 11.11%books for tests and certs101‐420‐2400‐44370 Conferences & Training 2,705 791 1,848 4,000 331 3,000 5,000 25.00%4.2 employees more classes and confTotal Charges and Services 167,470$ 776,346$ 798,274$ 373,905 206,662$ 356,238$ 152,449$ ‐59.23%Capital Outlay101‐480‐2400‐47200 Transfer to Vehicle Replacement‐ 9,539 9,539 14,907 56.27%Total Capital Outlay‐$ ‐$ 9,539 9,539$ 14,907$ 56.27%Miscellaneous101‐420‐2400‐44371 Allocations from Admin, Finance, City Hall 36,981 35,619 51,138 38.28%101‐420‐2400‐44300 Miscellaneous 266 152 868 1,000 554 1,000 2,000 100.00%Total Miscellaneous266$ 152$ 868$ 37,981 554$ 36,619$ 53,138$ 39.91%2400 Total Building Inspection 444,607$ 1,098,325$ 1,231,520$ 1,018,285 434,002$ 967,547$ 945,755$ ‐7.12%2500 Emergency CommunicationsCharges and Services101‐420‐2500‐43150 Contract Services 1,933 900 1,514 20,136 900 20,136 4,500 ‐77.65%battery replacement, chargers,etcTotal Charges and Services 1,933$ 900$ 1,514$ 20,136 900$ 20,136$ 4,500$ ‐77.65%2500 Total Emergency Communications 1,933$ 900$ 1,514$ 20,136 900$ 20,136$ 4,500$ ‐77.65%2700 Animal ControlCharges and Services101‐420‐2700‐43150 Contract Services 19,902 13,066 14,161 13,000 4,716 11,400 13,000 0.00%Total Charges and Services 19,902$ 13,066$ 14,161$ 13,000 4,716$ 11,400$ 13,000$ 0.00%2700 Total Animal Control 19,902$ 13,066$ 14,161$ 13,000 4,716$ 11,400$ 13,000$ 0.00%3100 StreetsPersonnel101‐430‐3100‐41010 Full‐time Salaries 382,736 344,197 338,210 386,752 186,917 411,217 389,041 0.59%more time spent in parks101‐430‐3100‐41020 Overtime 12,217 126 8,605 9,748 5,726 12,597 13,634 39.86%increase for more streets for snow removal101‐430‐3100‐41040 Temporary Employees 4,527 22,670 4,871 18,000 4,403 9,000 15,300 ‐15.00%1.5 seasonal ($17/hr for 600 hours each)101‐430‐3100‐41210 PERA Contributions 28,848 28,634 25,853 29,738 14,448 32,422 30,201 1.56%8
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeComments101‐430‐3100‐41220 FICA Contributions 23,455 22,644 20,862 25,699 11,679 26,835 25,914 0.84%101‐430‐3100‐41230 Medicare Contributions 5,463 5,322 4,879 6,010 2,731 6,276 6,061 0.84%101‐430‐3100‐41300 Insurance 79,988 73,684 69,021 86,942 38,180 83,996 80,445 ‐7.47%101‐430‐3100‐41325 Life Insurance 1,706 320 305 379 164 361 341 ‐9.97%101‐430‐3100‐41330 STD/LTD 1,496 3,075 1,806 2,166 961 2,114 1,984 ‐8.42%101‐430‐3100‐41600 Safety Clothing Allowance 515 277 800 225 800 800 0.00%101‐430‐3100‐41420 Unemployment Benefits#DIV/0!101‐430‐3100‐41510 Workers Compensation 31,402 37,462 49,530 54,483 34,141 41,993 46,193 ‐15.22%Total Personnel572,353$ 538,411$ 523,942$ 620,717 299,575$ 627,611$ 609,913$ ‐1.74%Materials and Supplies101‐430‐3100‐42000 Office Supplies 1,368 247 171 500 279 450 500 0.00%101‐430‐3100‐42120 Fuel, Oil and Fluids 17,663 20,358 21,203 22,000 21,481 40,000 44,000 100.00%fuel price increases101‐430‐3100‐42150 Operating Supplies 16,628 9,998 9,192 9,500 4,631 8,500 9,000 ‐5.26%101‐430‐3100‐42210 Repair/Maint. Supplies 12,678 6,131 9,453 10,000 4,088 10,000 11,000 10.00%do more repairs in house101‐430‐3100‐42212 Repair/Maint. Supplies S&I 8,834 9,484 11,004 10,000 5,649 10,000 11,000 10.00%more streets=more wear and tear101‐430‐3100‐42240 Street Maintenance & Landscaping ‐ Materials 50,356 22,135 46,643 35,000 7,861 27,000 30,000 ‐14.29%streets are improving101‐430‐3100‐42260 Street Signs 3,287 4,020 3,422 4,000 2,435 3,700 4,000 0.00%101‐430‐3100‐42290 Sand/Salt S&I 129,492 111,880 55,575 62,000 57,401 57,401 62,000 0.00%800 tons reg salt x $77 per ton101‐430‐3100‐42400 Small Tools & Minor Equipment 16,188 3,095 3,784 4,500 2,685 4,250 25,040 456.44% $1040 of $5200 for fuel authority/tracking system ($1040 building‐$270 planning, $1040 streets, $1040 parks‐$905 water‐ $905 sewer) $11,000 towards a $22,000 skid steer trailer replacement‐ ($3667 parks, $3666 sewer and $3667 water) and speed trailer 101‐430‐3100‐44375 Personal Protection Equipment 800 1,411 312 1,200 746 1,100 1,200 0.00%Total Materials and Supplies 257,440$ 188,759$ 160,759$ 158,700 107,256$ 162,401$ 197,740$ 24.60%Charges and Services101‐430‐3100‐43030 Engineering Services 13,178 12,938 10,044 14,000 4,224 13,000 14,000 0.00%101‐430‐3100‐43090 Sealcoating & Crack Sealing 795,917 552,506 592,656 1,015,000 15,085 891,340 600,000 ‐40.89%5 year average to begin Street Improvement Fund+101‐430‐3100‐43150 Contract Services 20,364 18,572 28,255 24,000 4,522 24,000 34,500 43.75%10,000 increase for 5th st median maintenance101‐430‐3100‐43185 IT Support 15,869 11,185 8,886 17,309 9,136 18,272 13,231 ‐23.56%reallocation of staff time101‐430‐3100‐42002 IT Hardware 513 743 750 750 ‐100.00%101‐430‐3100‐43190 Software Programs 1,540 3,662 6,544 8,263 4,088 8,263 8,400 1.66%101‐430‐3100‐43210 Telephone 3,946 3,840 4,472 5,000 2,225 4,650 4,800 ‐4.00%101‐430‐3100‐43230 Radio 4,091 4,001 4,121 6,750 4,634 6,750 6,750 0.00%101‐430‐3100‐43310 Mileage 280 100 100 125 25.00%101‐430‐3100‐43510 Public Notices 212 134 212 212 212 0.00%101‐430‐3100‐43630 Insurance 19,293 23,443 23,562 28,366 24,915 24,915 27,407 ‐3.38%101‐430‐3100‐43810 Utilities 25,821 31,544 24,891 30,000 18,774 30,000 37,500 25.00%adding firehall 2 utilites for second half of the year101‐430‐3100‐43811 Street Lights 39,576 41,778 54,087 45,000 23,829 47,000 49,000 8.89%adding more streets lights 101‐430‐3100‐43840 Refuse 7,420 5,294 9,121 5,500 4,076 5,800 6,450 17.27%more trash dumpings101‐430‐3100‐44010 Repairs/Maint Bldg. 21,541 4,488 6,313 12,000 1,367 9,000 12,000 0.00%would like to continue LED light upgrades101‐430‐3100‐44030 Repairs/Maint Imp Other Than Bldg. 298 2,848 579 850 850 900 5.88%101‐430‐3100‐44040 Repairs/Maint Equip 28,422 9,971 14,598 20,000 8,332 18,000 20,000 0.00%101‐430‐3100‐44041 Repairs/Maint Equip S&I 19,872 13,504 7,699 13,000 6,061 12,000 13,000 0.00%101‐430‐3100‐44130 Equipment Rental 163 1,845 1,250 540 900 1,250 0.00%101‐430‐3100‐44170 Uniforms 5,605 5,531 4,783 5,700 2,174 4,700 5,200 ‐8.77%101‐430‐3100‐44330 Dues & Subscriptions 606 614 323 750 303 750 750 0.00%101‐430‐3100‐44370 Conferences & Training 6,043 463 1,529 4,175 2,370 3,000 4,175 0.00%Total Charges and Services 1,034,643$ 748,161$ 803,206$ 1,257,975 136,655$ 1,124,252$ 859,649$ ‐31.66%Capital Outlay101‐430‐3100‐47200 Transfer to Vehicle Replacement Fund 86,963 86,963 90,683 4.28%101‐480‐3100‐45500 Capital Purchases‐ ‐ 256,350 256,350 25,000 ‐90.25%Village Parkway Crossing phase 1Total Capital Outlay‐$ ‐$ 343,313 343,313$ 115,683$ ‐66.30%Miscellaneous101‐430‐3100‐44300 Miscellaneous 1,866 689 541 475 790 790 700 47.37%9
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeCommentsTotal Miscellaneous1,866$ 689$ 541$ 475 790$ 790$ 700$ 47.37%3100 Total Streets 1,866,302$ 1,476,020$ 1,488,448$ 2,381,180 544,276$ 2,258,367$ 1,783,686$ ‐25.09%5200 Parks & RecreationPersonnel101‐450‐5200‐41010 Full‐time Salaries 80,410 93,671 86,833 91,652 43,387 95,451 117,155 27.83%more staff time spent in parks maintenance101‐450‐5200‐41040 Temporary Employees 4,725 605 5,054 10,500 3,090 6,180 15,300 45.71%1.5 seasonal ($17/hr for 600 hours each)101‐450‐5200‐41210 PERA Contributions 5,628 7,366 6,473 6,874 3,254 7,302 8,787 27.82%101‐450‐5200‐41220 FICA Contributions 4,886 6,443 5,483 6,333 2,746 6,301 8,212 29.67%101‐450‐5200‐41230 Medicare Contributions 1,138 1,510 1,282 1,481 642 1,474 1,921 29.68%101‐450‐5200‐41300 Insurance 11,314 18,768 16,471 19,748 6,132 13,490 24,546 24.30%101‐450‐5200‐41325 Life Insurance 322 82 69 81 24 53 96 18.96%101‐450‐5200‐41330 STD/LTD 241 713 443 514 157 345 617 19.98%101‐450‐5200‐41600 Safety Clothing Allowance 175 240 350 270 270 270 0.00%101‐450‐5200‐41420 Unemployment Benefits#DIV/0!101‐450‐5200‐41510 Workers Compensation 8,772 9,910 4,145 11,991 2,857 3,514 3,866 ‐67.76%Total Personnel117,755$ 148,001$ 126,603$ 149,444 62,289$ 134,381$ 180,770$ 20.96%Materials and Supplies101‐450‐5200‐42000 Office Supplies 408 43 126 450 243 400 450 0.00%101‐450‐5200‐42120 Fuel, Oil and Fluids 7,839 4,702 8,178 6,250 5,130 8,000 9,000 44.00%fuel price increases101‐450‐5200‐42150 Operating Supplies 672 444 643 750 863 863 800 6.67%101‐450‐5200‐42160 Chemicals 201 201 750 #DIV/0!weed and bug control101‐450‐5200‐42210 Repair/Maint. Supplies 6,969 9,479 7,055 7,250 6,547 7,250 8,600 18.62%$1600 for redball lime on two ball fields each year for 3 yrs101‐450‐5200‐42230 Building Repair Supplies 69 360 500 200 500 0.00%101‐450‐5200‐42250 Landscaping Materials 135 562 456 650 2,392 2,392 2,000 207.69%need more overseeding of grass101‐450‐5200‐42400 Small Tools & Minor Equipment 784 4,752 1,980 4,550 3,537 4,550 9,557 110.04% $3667 towards a $22,000 skid steer trailer, $1040 towards the fuel tracking system Total Materials and Supplies 17,077$ 20,183$ 18,798$ 20,400 18,712$ 23,655$ 31,657$ 55.18%Charges and Services101‐450‐5200‐43030 Engineering Services101‐450‐5200‐43150 Contracted Services 51,108 77,697 49,494 74,500 23,077 74,500 95,000 27.52%$3000 weed control in sunfish prairie, add second weed and feed applications to several properties, $15k to Friends 101‐450‐5200‐43185 IT Support 5,019 5,844 5,774 2,909 1,935 2,909 3,830 31.65%reallocation of staff time101‐450‐5200‐42002 IT Hardware 505 #DIV/0!101‐450‐5200‐43190 Software Programs 340 #DIV/0!101‐450‐5200‐43210 Telephone 1,770 1,290 878 1,750 330 1,750 1,750 0.00%101‐450‐5200‐43630 Insurance 5,876 7,144 7,180 8,644 7,593 7,593 8,352 ‐3.37%101‐450‐5200‐43810 Utilities 8,805 8,707 10,529 11,139 5,800 11,139 11,555 3.73%101‐450‐5200‐43840 Refuse 4,564 3,166 3,887 4,000 1,377 4,000 4,250 6.25%101‐450‐5200‐44010 Repairs/Maint Bldg 6,289 4,570 2,125 3,000 2,396 3,000 3,000 0.00%101‐450‐5200‐44030 Repairs/Maint Imp Not Bldgs 3,063 4,480 2,071 3,200 678 2,500 4,000 25.00%irrigation system repairs101‐450‐5200‐44040 Repairs/Maint Eqpt 17,669 1,688 6,292 14,000 782 6,500 10,000 ‐28.57%101‐450‐5200‐44120 Rentals ‐ Buildings 5,489 6,712 8,909 7,000 3,525 7,500 8,850 26.43%add toilet to kleis, tana and hidden knolls parks101‐450‐5200‐44170 Uniforms 837 930 953 1,100 421 1,100 1,200 9.09%101‐450‐5200‐44301 Events 524 544 550 482 482 550 0.00%101‐450‐5200‐44302 Lakes 12,570 14,956 15,000 15,000 15,000 15,000 0.00%101‐450‐5200‐44330 Dues & Subscriptions 60 #DIV/0!101‐450‐5200‐44370 Conferences & Training 2,137 2,828 815 3,000 2,000 3,000 0.00%101‐450‐5200‐44130 Equipment Rental 797 415 73 750 224 500 750 0.00%101‐450‐5200‐44375 Personal Protection Equipment 229 435 400 136 350 400 0.00%Total Charges and Services 127,591$ 141,466$ 113,980$ 150,942 48,756$ 140,823$ 171,487$ 13.61%Capital Outlay101‐450‐5200‐47200 Transfer to Vehicle Replacement Fund 1,961 1,961 2,298 17.19%101‐900‐5200‐45500 Capital Purchases‐ ‐ #DIV/0!10
CITY OF LAKE ELMO2023 PROPOSED BUDGETMaster Worksheet ‐ All Budgets ‐ DRAFT9/15/20228:01 AM2019 2020 2021 2022 2022 2022 2023 Proposed 2023Account NumberDescriptionActual Actual Actual Adopted 6/30/2022 Projected Proposed Percent ChangeCommentsTotal Capital Outlay‐$ ‐$ 1,961 1,961$ 2,298$ 17.19%Miscellaneous101‐450‐5200‐44300 Miscellaneous 1,555 416 309 750 168 700 750 0.00%Total Miscellaneous1,555$ 416$ 309$ 750 168$ 700$ 750$ 0.00%5200 Total Parks & Recreation 263,978$ 310,066$ 259,690$ 323,497 129,925$ 301,520$ 386,962$ 19.62%9000 TransfersTransfers101‐900‐9000‐47205 Operating Transfer to EDA 30,000 30,000 30,000 #DIV/0!101‐900‐9000‐47201 Transfer to Project Fund 15,661 30,000 17,254 17,254 ‐100.00%101‐900‐9000‐47201 Transfer to Project Fund#DIV/0!101‐900‐9000‐47201 Transfer to Project Fund#DIV/0!101‐900‐9000‐47285 Transfer to Debt Service 67,859 #DIV/0!101‐900‐9000‐47200 Transfer to Vehicle Replacement Fund 570,076 903,847 #DIV/0!101‐900‐9000‐47250 Transfer to Vehicle Replacement Fund 75,000 100,000 150,000 #DIV/0!101‐900‐9000‐47200 Transfer to Vehicle Replacement Fund‐ 135,746 250,000 #DIV/0!Total Transfers742,935$ 1,049,508$ 345,746$ 17,254 17,254$ 250,000$ 1348.94%9000 Total Transfers 742,935$ 1,049,508$ 345,746$ 17,254‐$ 17,254$ 250,000$ 1348.94%9000 Contingency ReserveContingency ReserveReserve 35,000 #DIV/0!Total Contingency Reserve‐$ 35,000$ #DIV/0!Total General Fund Expenditures: 5,965,588$ 6,482,047$ 6,155,769$ 7,248,536 2,103,368$ 6,913,150$ 7,733,444$ 6.69%Total Gen Fund Revs. Over/(Under) Expenditures: (446,414)$ 8,617$ 636,140$ 1(719,071)$ 962,676$ ‐$ ‐100.00%11
Proposed Pay 2023 Property Tax Impact Worksheet
STEP 1 - Calculate the Taxing District's Tax Rate:
Actual Proposed %
Item Pay 2022 Pay 2023 Change
(A) (B) (C)
1.Levy before reduction for state aids $7,468,748 $7,811,325 4.6%
2.State Aids - $0 $0 0.0%
3. Certified Property Tax Levy = $7,468,748 $7,811,325 4.587%
4.Fiscal Disparity Portion of Levy - $294,401 $433,046 47.1%
5.Local Portion of Levy = $7,174,347 $7,378,279 2.8%
6.Local Taxable Value 2023 is an ESTIMATE ÷ 23,487,099 $30,692,153 30.7%
7. Local Tax Rate = 30.546% 24.040%-21.3%
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 Value2023 is ESTIMATE ÷ 000.0%
12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0%
13. Assumes a 20.4%change in market value from 22 to 23, which is the city median change.
(D)(E)(F)(G)(H)
Market Homestead Taxing
Value Market Taxable District
Before Value Market Tax Portion of
ExclusionExclusion Value Capacity Tax
Actual Pay 2022
Pay 2022 76,000 @40% 500,000@1.0%(A7 x G) +
MV - rem @ 9% (D) - (E) rem @ 1.25% (A12 X D)
14.459,700 0 459,700 4,597 $1,404.20
15.207,600 18,600 189,000 1,890 $577.32
16.249,200 14,800 234,400 2,344 $716.00
17.290,700 11,100 279,600 2,796 $854.06
18.332,200 7,300 324,900 3,249 $992.44
Proposed Pay 2023
Pay 2023 MV76,000 @40% 500,000@1.0%(B7 x G) +
X 1.204 - rem @ 9% (D) - (E) rem @ 1.25% (B12 x D)
19.553,500 0 553,500 5,669 $1,362.83
20.250,000 14,700 235,300 2,353 $565.66
21.300,000 10,200 289,800 2,898 $696.68
22.350,000 5,700 344,300 3,443 $827.70
STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes:
23.400,000 1,200 398,800 3,988 $958.72
Percentage Change from 2022 to 2023
24.20.4% 0.0% 20.4% 23.3%-2.9%
25.20.4%-21.0%24.5% 24.5%-2.0%
26.20.4%-31.1%23.6% 23.6%-2.7%
27.20.4%-48.6%23.1% 23.1%-3.1%
28.20.4%-83.6%22.7% 22.7%-3.4%
CITY OF LAKE ELMO WASHINGTON COUNTY STATE OF MINNESOTA RESOLUTION NO. 2022-082 RESOLUTION APPROVING 2023 PRELIMINARY GENERAL FUND BUDGET, 2023 PRELIMINARY PROPERTY TAX LEVY, AND SETTING PUBLIC HEARING DATE FOR THE 2023 BUDGET AND 2023 FINAL PROPERTY TAX LEVY FOR TUESDAY DECEMBER 6th, 2022 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 2023 Budget shall be as follows:
2023 Preliminary
General Fund Revenues:
Property Taxes $5,134,187
Licenses and Permit 1,256,495
Intergovernmental 311,574
Charges for Services 754,625
Fines and Forfeits 30,000
Interest on Investments 35,000
Miscellaneous 211,562
Total General Fund Revenues $7,733,444
General Fund Expenditures:
General Government $1,511,218 Public Safety 3,731,578
Public Works 1,818,686
Culture & Recreation 386,962
Miscellaneous 35,000
Transfers 250,000
Total General Fund Expenditures $7,733,444 BE IT FURTHER RESOLVED that the Public Hearing will be held on Tuesday
December 6th, 2022 at 7:00 p.m.; and
BE IT FURTHER RESOLVED that the City Council of the City of Lake Elmo, Washington County, Minnesota, that the following sums of money be levied in 2022, for collection in 2023 upon the taxable property in said City of Lake Elmo for the following purposes:
2023
Preliminary Levy
General Fund Levy 5,134,187$
Debt Service $2,677,138
TOTAL TAX LEVIES 7,811,325$ 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 20th day of September, 2022.
______________________________ Charles Cadenhead Mayor
ATTEST:
__________________________________ Julie Johnson City Clerk