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Home My WebLink About#01- 2024 Budget DiscussionSTAFF REPORT DATE: August 29, 2023 TO: Mayor & Council FROM: Clarissa Hadler, Finance Director AGENDA ITEM: 2024 Budget Information – General Fund, Utility Funds and Tax Levy BACKGROUND: In preparation for adoption of the preliminary tax levy in September, this memo addresses the following information: discussion on preliminary levy, and assumptions being used to prepare the preliminary budget. ISSUE BEFORE COUNCIL: 1) What changes, if any, should be made to the draft budgets? OPERATING BUDGETS: Attachment #1 includes the entire General Fund Operating Budget and Utility Operating Budgets. Below are a number of points that provide brief context for changes within department budgets. Salary and Benefits The 2024 preliminary budget is currently being prepared with assumptions of moving staff to the next step of the pay plan on January 1, 2024, including a proposed 3% COLA increase. For new or vacant positions, they are budgeted at the midpoint of the range. Medical benefits are budgeted to increase by 14% as we won’t get final numbers until late Sept/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 is expected to decrease from the 2023 Budget in Licenses and Permits and Charges for Services due to effects of a changing housing market. We are currently projecting 250 new homes, with a larger percentage of those being townhomes, which bring lower permit fees. Total taxes for the operating budget are planned to increase by 16.81%. That increase will be covered largely by the increase in total tax capacity caused by new development and increased property values, with an increase to the tax rate of 2% over 2023; from 24.064% to 24.545%. Overall, general government expense budgets are proposed to increase due to continued staffing changes (new/reclassified positions, class and comp implementation 1/1/23, etc.), the added costs of the new City Center facility, and increasing costs such as insurance and IT expenses as the city and the organization continues to grow. To continue to simplify the city’s chart of accounts, we are closing two budgetary “departments”; communications and city hall. The communications expenses will be incorporated into the administration department. City Center expenses will be allocated to city departments based largely on a formula calculated using square footage of those departments within the building. City Center expenses will also be increasing due to the additional space compared to the old city hall. The city council budget will increase by 10% due largely to proposed additional conference attendance and tentative increases in LMC dues. The Administrator is encouraging Council to attend the LMC Conference in Rochester in 2024. The administration department increases are due to the aforementioned combination of departments. “Admin plus Communications” will decrease almost 5%. The elections department will increase due to the presidential election in 2024. The finance department increase is due to tentative increases in insurance and added training and IT expenses for new positions. The planning and zoning department increases are due to full implementation of the staffing model recommended in the dept audit in 2021 and increasing costs for landscape architect services. The sheriff’s contract budget is increasing as they are recommending an additional deputy starting in 2024. The attached memo outlines that option, as well as continuing with the current model. The fire department is increasing due to paid-on-call salaries related to scheduled duty crew staffing and department training. A clerical error inadvertently kept some other payroll expenses low in 23 when full-time fire fighters were added. Property insurance costs have increased due to the increased value of newer apparatus. Due to the amount of space they have in the City Center, the fire department takes a relatively large portion of those new expenses. IT replacement costs are higher than in 23. The building inspections department is increasing due in part to some additional allocations of other departments’ staff time, as well as new proposed software and tablets for web-based applications and on-site inspections. Public works is comprised of Streets (General Fund), Parks (General Fund), Water, Sewer and Storm Water. Staff time, and many expenses, are allocated across those functions. The table below outlines how personnel expenses are allocated. The streets department budget is holding steady with just a 1% increase. The Sealcoating & Crack Sealing budget will be removed to a new Street Maintenance Fund, so the amount that was budgeted as an Charges & Services expense will now be reflected as a Transfer to that fund. Parks & Recreation will increase nominally in part to a change in allocation of insurance. There is an additional transfer of $100,000 to the vehicle replacement fund in order to address the anticipated deficit in the fund in 2027. This is in addition to the $200,000 proposed from the building, fire, streets and parks departments. Details regarding Capital expenses and Transfers can be found in the 2024-2033 Draft CIP. Summary of Expenditure Changes by Department 2023 Budget 2024 Budget % Change 1110 Mayor & Council 59,960 66,094 10% 1320 Administration 620,040 667,216 8% 1410 Elections 3,200 16,658 421% 1450 Communications 81,098 --100% 1520 Finance 266,403 285,664 7% 1910 Planning & Zoning 404,476 482,987 19% 1930 Engineering Services 35,000 35,000 0% 1940 City Hall 66,819 --100% 2100 Police 1,049,784 1,310,573 25% 2150 Prosecution 50,000 50,000 0% 2220 Fire 1,540,881 1,664,069 8% 2250 Fire Relief 80,000 --100% 2400 Building Inspection 932,259 1,136,318 22% 2500 Emergency Communications 4,500 4,500 0% 2700 Animal Control 13,000 14,500 12% 3100 Streets 1,797,064 1,813,626 1% 5200 Parks & Recreation 431,038 457,017 6% 9000 Transfers 250,000 100,000 -60% 9001 Contingency Reserve 35,000 35,000 0% 7,720,521 8,139,222 5.423% Summary of Changes by General Fund Category and Function Changes by Category 2023 Budget 2024 Proposed $ Change % Change Personnel 3,432,290 3,928,591 496,301 14% Materials & Supplies 322,830 328,093 5,263 2% Charges & Services 3,181,813 2,832,186 (349,627) -11% Capital Outlay 230,000 101,500 (128,500) -56% Miscellaneous 93,588 13,853 (79,735) -85% Transfers 425,000 900,000 475,000 112% Contingency Reserve 35,000 35,000 - 0% TOTAL 7,720,521 8,139,222 418,701 5.423% The large increase in Transfers is due to the new Transfer to Street Maintenance Fund, which correlates to a decrease in Charges & Services. Miscellaneous decreased due to reallocation of city hall and building dept. expenses. Capital Outlay is a Category that varies significantly year-to-year as we make larger purchases and pay for projects out of the General Fund. Personnel expenses continue to increase as we move toward full staffing according to recent organizational studies and developing our public safety departments to meet the needs of a growing community. Changes by Function 2023 Budget 2024 Proposed $ Change % Change General Government 1,536,996 1,553,619 16,623 1% Public Safety 3,383,405 4,008,747 625,341 18% Public Works 1,681,381 1,086,568 (594,812) -35% Culture & Recreation 428,739 453,788 25,049 6% Capital Outlay 230,000 101,500 (128,500) -56% Transfers 425,000 900,000 475,000 112% Contingency Reserve 35,000 35,000 - 0% TOTAL 7,720,521 8,139,222 418,701 5.423% Debt Service The total tax levy is comprised of the General Fund (operating) levy as well as the Debt Levy. The city issued new debt in 2023 which we will begin paying on in 2024. The 2024 levies necessary to pay for existing debt are as follows: 2023 2024 Change % Change 2010B 206,656 205,884 -772 2014A 200,091 103,597 -96,494 2016A 193,409 187,529 -5,880 2017A 342,660 340,954 -1,706 2018A 123,569 125,984 2,415 2019A 297,138 298,661 1,523 2021A 1,025,930 1,025,510 -420 2022A 287,685 283,998 -3,687 2023A 0 351,713 351,713 Total 2,677,138 2,923,830 246,692 9.21% Despite some decreases in existing debt payments, the addition of the 2023A bond will cause the overall increase in the debt service levy to be 9.21%. Utility Funds The city is currently in the process of updating the Utility Funds Long Term Financial Plan and will have more information regarding those budgets when that project is complete. Staff expects to be able to present that plan this fall so that final decisions on fees and budgets can be made by December. Tax Impact The total tax capacity for Lake Elmo increased by $4,197,258 or 13.14%. Fiscal Disparities decreased by $43,168. In order to remain within the 2% rate increase per the long-term financial management plan, the city would levy a total of $ 8,921,541, including General Fund and Debt Service levies. This would be an increase of $1,110,216 over 2023, or 14.2%; due largely to capturing the increased tax capacity caused by new development and increased property values. 2023 2024 General Fund Levy 5,134,187 5,998,212 Debt Service Levy 2,677,138 2,923,830 TOTAL LEVY 7,811,325 8,922,042 In the attached Tax Impact Worksheet, the County utilizes a comparison that calculates the median increase instead of using the MVH. The median increase of residential values was 3.9%. If you had a median value home worth $554,500 and it increased in value by 3.9%, your tax would increase by $94. 2023 2024 Home Value $ 554,400 (MVH) $ 576,022 (3.9% incr.) Tax Rate City Taxes Due 24.064% (2023) $ 1,367 $ 1,432 24.545% (proposed 2024) $ 1,394 $ 1,461 $ 94 increase Lake Elmo remains in the bottom half for tax rate compared to other Washington County communities for tax rates set in 2023. Rank Taxing Authority 2023 (%) Rank Taxing Authority 2023 (%) 1 Landfall 58.843 18 Scandia 26.46 2 Hastings 53.267 19 Lakeland 26.189 3 Newport 49.69 20 Lake Elmo 24.064 4 Stillwater 49.39 21 White Bear Lake 24.054 5 Oak Park Heights 48.985 22 Birchwood 21.27 6 Willernie 46.245 23 Lakeland Shores 20.742 7 Marine on St. Croix 42.75 24 St. Mary's Point 18.287 8 Oakdale 38.217 25 Stillwater Township 17.56 9 St. Paul Park 36.93 26 Dellwood 15.72 10 Hugo 36.371 27 Grey Cloud Island 14.81 11 Forest Lake 34.45 28 Baytown Township 14.29 12 Mahtomedi 34.41 29 Denmark Township 11.68 13 Cottage Grove 33.898 30 West Lakeland Twp 11.44 14 Lake St. Croix Beach 31.126 31 Grant 11.054 15 Bayport 28.964 32 May Township 9.82 16 Woodbury 28.599 33 Pine Springs 7.484 17 Afton 27.111 Process for This Evening For this evening, staff will discuss the 2024 Proposed Budget, outlining key points and answering any questions. We are seeking feedback on changes to make before the Council certifies a preliminary levy at the September 19th meeting. After setting the preliminary levy in September, Council may reduce the amount in December, but cannot increase it. ATTACHMENTS 1)2024 Proposed Master Budget Worksheet – All Budgets2)Letter re: Washington County Sheriff Contract3)Proposed Pay 2024 Property Tax Impact Worksheet City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted NotesGeneral Fund Revenues:Taxes101-410-1320-31010 Current Ad Valorem Taxes 3,250,895$ 3,547,612$ 4,685,850$ 4,651,926$ -$ 0.0% 4,651,926 5,566,834 20%101-410-1320-31020 Delinquent Ad Valorem Taxes 20,115 23,518 23,692 18,445 - 0.0% 18,445 19,000 3%101-410-1320-31030 Mobile Home Tax 16,819 17,745 22,171 17,748 - 0.0% 17,748 22,000 24%101-410-1320-31040 Fiscal Disparities 245,389 269,390 294,157 433,046 - 0.0% 433,046 389,878 -10%101-410-1320-31520 30% Rental - County1,721 - #DIV/0! - - #DIV/0!101-410-1320-31910 Penalty & Interest on Taxes 1,162 79 944 100 - 0.0% 100 500 400%Total Taxes 3,534,380$ 3,858,344$ 5,028,535$ 5,121,265$ -$ 0.0% 5,121,265.00$ 5,998,211.50$ 17%Licenses and Permits101-410-1320-32110 Liquor License 9,342 12,050 14,100 12,000 - 0.0% 12,000 13,400 12%101-410-1320-32180 Wastehauler License 120 1,200 1,200 1,320 110.0% 1,320 1,320 10%101-410-1320-32181 General Contractor License 100 300 500 300 300 100.0% 300 350 17%101-420-2400-32210 Building Permits 1,137,150 1,087,376 888,486 1,000,000 380,134 38.0% 750,000 750,000 -25%Based on 250 homes at $3,000 per (single family and townhomes - more townhomes in 2024)) Decrease from prior year corrects accounting error.101-430-3100-32211 Driveway Permits 16,255 16,510 12,825 13,000 6,225 47.9% 7,000 7,000 -46%101-420-2400-32212 Fireplace Permits 19,319 17,940 9,780 12,000 3,360 28.0% 9,000 6,000 -50%Supply issues, some going to alternative appliances101-420-2400-32220 Heating Permits 80,489 104,870 64,928 60,000 29,206 48.7% 41,000 45,000 -25%Based on 250 homes at $180 per101-420-2400-32230 Plumbing Permits 99,846 134,602 76,332 80,000 37,927 47.4% 42,000 45,000 -44%Based on 250 homes at $180 per101-420-2400-32232 Pool Permits 1,725 1,650 1,650 1,500 450 30.0% 1,000 1,000 -33%101-420-2400-32213 Siding Permits 3,303 6,023 37,730 4,000 20,231 505.8% 35,000 4,000 0%Generally a slow item unless a storm event101-420-2400-32214 Roof Permits 15,475 30,372 488,840 15,000 72,970 486.5% 100,000 15,000 0%Generally a slow item unless a storm event101-430-3100-32250 Utility Permits 34,974 51,647 34,713 42,500 13,206 31.1% 30,000 30,000 -29%These permits slow as development starts to slow. 101-420-2220-32260 Burning Permit 1,550 1,695 2,105 1,700 1,420 83.5% 2,100 1,700 0%101-410-1320-32270 Massage Therapy Licenses 25 350 - 150 - 0.0% 150 150 0%101-420-2400-32275 Fire Suppression Permits 5,467 14,635 - 7,900 - 0.0% 7,900 8,000 1%101-420-2400-32278 Fire Permit Plan Check Fee 100 5,460 - 5,135 - 0.0% 3,500 5,500 7%101-410-1320-32281 Golf Cart Operation Permit 30 90 90 60 - 0.0% 60 60 0%101-410-1320-32282 Miscellaneous Permits 175 88 100 50 75 150.0% 50 100 100%Total Licenses and Permits 1,425,545$ 1,485,658$ 1,633,379$ 1,256,495$ 566,824$ 45.11%1,042,380.00$ 933,580.00$ -26%Intergovernmental101-430-3100-33418 MSA - Maintenance 173,566 163,776 198,154 173,750 101,110 58.2% 200,000 208,287 20%101-420-2220-33420 State Fire Aid 76,608 80,470 99,778 80,000 - 0.0% 99,778 - -100%FRA moving to SVF plan.101-420-2220-33426 Miscellaneous State Grants 5,858 165 4,709 3,500 2,000 57.1% 3,500 3,500 0%101-450-5200-33426 Miscellaneous State Grants 3,192 2,676 4,784 4,850 2,438 50.3% 4,850 4,800 -1%101-410-1320-33623 Payment in Lieu of Taxes 66,201 34,097 34,779 35,475 - 0.0% 35,475 36,184 2%101-410-1320-33521 Recycling Grant 11,951 14,004 14,000 - 0.0% 14,000 16,756 20%Total Intergovernmental 325,425$ 296,638$ 360,870$ 311,574$ 105,548$ 33.88%357,602.29$ 269,526.67$ -13%#DIV/0!Charges for Services#DIV/0!101-410-1910-34103 Zoning & Subdivision Fees 48,517 50,215 115,965 65,000 76,105 117.1% 70,710 93,000 43%101-420-2400-34104 Plan Check Fees 701,220 711,920 574,075 650,000 241,837 37.2% 550,000 487,000 -25%65% of Building Permits101-410-1520-34107 Assessment Searches 2,010 3,540 2,340 3,000 960 32.0% 2,000 2,500 -17%101-410-1450-34111 Cable Operation Reimbursement 3,185 2,635 - 5,000 - 0.0% 5,000 5,000 0%101-420-2400-34112 Planning & Zoning Review Fee 34,200 33,434 21,400 - 200 #DIV/0! 200 - #DIV/0!discontinued in 2023. 101-430-3100-34114 Street Light Fee 4,338 2,580 816 1,500 516 34.4% 2,000 2,000 33%101-410-1910-34115 Base Map Upgrading Fee 3,775 7,700 1,025 5,125 1,075 21.0% 1,075 2,500 -51%101-410-1910-36206 Escrow Administration Fee 37,200 31,987 20,700 25,000 11,200 44.8% 22,400 25,000 0%Total Charges for Services 834,445$ 844,011$ 742,281$ 754,625$ 358,803$ 47.55%653,385.00$ 617,000.00$ -18%#DIV/0!Fines and Forfeits#DIV/0!101-420-2100-35100 Fines 33,584 45,749 2,966 30,000 11,025 36.8% 30,000 30,000 0%101-420-2100-35130 Forfeitures- - #DIV/0! 500 - #DIV/0!Total Fines and Forfeits 33,584$ 45,749$ 2,966$ 30,000$ 11,025$ 36.75%30,500.00$ 30,000.00$ 0%#DIV/0!Investment Earnings#DIV/0!101-410-1320-36210 Interest Earnings 44,816 (9,833) (81,535) 35,000 150,974 431.4% 35,000 80,000 129%interest allocations across funds occur at year end. 1 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted NotesTotal Investment Earnings 44,816$ (9,833)$ (81,535)$ 35,000$ 150,974$ 431.35%35,000.00$ 80,000.00$ 129%#DIV/0!Miscellaneous#DIV/0!101-410-1320-31811 Cable Franchise Revenue 94,841 81,019 77,694 70,000 - 0.0% 65,000 65,000 -7%101-410-1320-36200 Miscellaneous Revenue (Admin) 21,710 20,486 15,955 5,000 74 1.5% 5,000 5,000 0%101-420-2220-36200 Miscellaneous Revenue (Fire) 2,574 7,725 6,155 - #DIV/0! - - #DIV/0!101-430-3100-36200 Miscellaneous Revenue (PW) 24,871 4,080 9,203 3,500 1,887 53.9% 4,000 4,500 29%101-410-1910-36200 Miscellaneous Revenue (Planning) 14,725 14,285 - - - #DIV/0! - - #DIV/0!101-410-1320-36207 MCMA Grant 3,500 - - #DIV/0! - - #DIV/0!101-450-5200-36200 Miscellaneous Revenue (Parks) 812 37 1,312 #DIV/0! 1,000 1,000 #DIV/0!101-420-2220-36204 Reimbursements - Fire 5,150 27,616 25,535 5,000 702 14.0% 23,000 5,000 0%101-420-2220-36230 Donations-Fire 370 2,185 1,000 - 0.0% 1,500 1,000 0%101-410-1320-36230 Donations 14,100 9,000 12,000 10,000 10,000 100.0% 10,000 10,000 0%101-410-1320-34120 Tower Rent 113,316 103,631 48,006 117,062 55,509 47.4% 117,000 119,404 2%Total Miscellaneous 292,469$ 271,342$ 196,769$ 211,562$ 69,484$ 32.84%226,500.00$ 210,904.00$ 0%Prior Period Adjustments#DIV/0!#DIV/0!General Fund Revenue Summary#DIV/0!Taxes5,028,535 5,121,265 - 0.0%5,121,265 5,998,212 17%Licenses and Permits1,633,379 1,256,495 566,824 45.1%1,042,380 933,580 -26%Intergovernmental360,870 311,574 105,548 33.9%357,602 269,527 -13%Charges for Services742,281 754,625 358,803 47.5%653,385 617,000 -18%Fines and Forfeits2,966 30,000 11,025 36.8%30,500 30,000 0%Investment Earnings(81,535) 35,000 150,974 431.4%35,000 80,000 129%Miscellaneous196,769 211,562 69,484 32.8%226,500 210,904 0%#DIV/0!Total General Fund Revenues:6,490,664$ 6,791,909$ 7,883,265$ 7,720,521$ 1,262,658$ 16.35% 7,466,632$ 8,139,222$ 5%2 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes7,883,265$ 1,262,658$ General Fund Expenditures:1110 Mayor & CouncilPersonnel101-410-1110-41030 Part-time Salaries 25,690 25,690 25,690 25,690 12,845 50.0% 25,690 25,690 0%101-410-1110-41220 FICA Contributions 1,593 1,593 1,593 1,593 796 50.0% 1,593 1,593 0%101-410-1110-41230 Medicare Contributions 373 373 373 373 186 49.9% 373 373 0%101-410-1110-41510 Workers Compensation 136 118 86 110 66.49 60.4% 66 66 -40%Total Personnel 27,792$ 27,774$ 27,741$ 27,766$ 13,894$ 50.0%27,722$ 27,722$ 0%Materials and Supplies101-410-1110-42000 Office Supplies 212 70 64 125 67 53.4% 125 125 0%101-410-1110-42001 Computer Reimbursement 2,859 - 2,000 2,000 100.0% 2,000 - -100%no computers until 2025. 101-410-1110-43185 IT Support 1,248 1,203 1,322 1,269 636 50.2% 1,269 1,394 10%101-410-1110-43310 Mileage191 300 - 0.0% 300 955 218%LMC conference in RochesterTotal Materials and Supplies 1,460$ 4,132$ 1,577$ 3,694$ 2,703$ 73.2%3,694$ 2,474$ -33%Charges and Services101-410-1110-44300 Miscellaneous 5,295 7,035 5,412 7,500 7,329 97.7% 6,165 6,165 -18%101-410-1110-44330 Dues & Subscriptions 14,699 15,514 17,092 19,500 4,534 23.3% 19,500 22,758 17%LMC Dues (max 4.5% incr.+pop. growth), MN Mayors Assoc, Metro Cities ($5008)101-410-1110-44370 Conferences & Training 175 1,301 1,500 594 39.6% 1,500 6,975 365%LMC annual conference and hotelTotal Charges and Services 19,994$ 22,724$ 23,805$ 28,500$ 12,457$ 43.7%27,165$ 35,898$ 26%1110 Total Mayor & Council 49,246$ 54,630$ 53,123$ 59,960$ 29,054$ 48.5% 58,581$ 66,094$ 10%3 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes1320 AdministrationPersonnel101-410-1320-41010 Full-time Salaries 163,213 175,445 161,134 208,445 82,949 39.8% 208,445 261,516 25%Communications budget has been incorporated into Admin.101-410-1320-41030 Part-time Salaries- - #DIV/0! - #DIV/0!101-410-1320-41040 Temporary Employees 4,780 1,532 - - #DIV/0! - #DIV/0!101-410-1320-41210 PERA Contributions 19,774 13,224 11,924 15,633 6,221 39.8% 15,633 19,614 25%101-410-1320-41216 MSRS Contributions -City Admin 1,355 1,540 1,598 757 47.4% 1,598 1,704 7%101-410-1320-41220 FICA Contributions 15,391 10,485 9,365 12,924 4,925 38.1% 12,924 16,214 25%101-410-1320-41230 Medicare Contributions 3,711 2,463 2,220 3,022 1,152 38.1% 3,022 3,792 25%101-410-1320-41300 Insurance 34,880 24,381 22,409 35,829 11,376 31.8% 35,829 48,609 36%101-410-1320-41325 Life Insurance 156 123 110 127 46 36.0% 127 168 32%101-410-1320-41330 STD/LTD 2,172 878 804 927 379 40.8% 927 1,399 51%101-410-1320-41420 Unemployment Benefits- - #DIV/0! - - #DIV/0!101-410-1320-41510 Workers Compensation 1,912 1,538 1,179 1,510 1,045 69.2% 1,510 1,385 -8%Total Personnel 245,989$ 231,424$ 210,686$ 280,015$ 108,851$ 38.9% 280,015$ 354,400$ 27%Materials and Supplies101-410-1320-42000 Office Supplies 1,870 1,160 754 3,000 1,064 35.5% 3,000 3,200 7%101-410-1320-42030 Printed Forms- 100 - 0.0% 100 100 0%101-410-1320-42110 Cleaning Supplies70 #DIV/0!101-410-1320-42230 Building Repair Supplies210 #DIV/0!Total Materials and Supplies 1,870$ 1,160$ 754$ 3,100$ 1,064$ 34.3% 3,100$ 3,580$ 15%Charges and Services101-410-1320-42002 IT Hardware 568 868 1,139 6,575 4,966 75.5% 6,575 4,600 -30%Council Chamber, Deputy Clerk Laptop101-410-1320-43040 Legal Services 120,251 49,351 41,985 83,331 12,620 15.1% 83,331 80,000 -4%101-410-1320-43090 Newsletter- 1,533 1,610 #DIV/0!101-410-1320-43100 Assessing Services 91,773 102,847 107,874 145,315 6,493 4.5% 110,000 112,959 -22%101-410-1320-43150 Contract Services 821 1,045 33,472 30,000 12,680 42.3% 30,000 25,000 -17%101-410-1320-43152 Cable Operation Expense- - #DIV/0! 5,000 #DIV/0!101-410-1320-43185 IT Support 7,574 7,300 5,262 5,033 2,516 50.0% 5,033 7,830 56%101-410-1320-43210 Telephone 792 2,372 569 1,600 251 15.7% 1,600 1,002 -37%101-410-1320-43220 Postage 2,294 3,379 3,876 3,730 2,684 72.0% 3,730 4,504 21%101-410-1320-43310 Mileage 32 409 499 1,500 322 21.4% 750 2,055 37%101-410-1320-43510 Legal Publishing 9,515 5,290 1,286 2,500 179 7.1% 1,300 1,500 -40%101-410-1320-43610 Insurance 40,970 41,177 43,543 47,897 34,387 71.8% 26,087 -46%101-410-1320-43810 Electric Utility- 4,200 #DIV/0!101-410-1320-43830 Gas Utility- 1,050 #DIV/0!101-410-1320-43840 Refuse- 210 #DIV/0!101-410-1320-44010 Repairs/Maint Contractual Bldg- 2,331 #DIV/0!101-410-1320-44040 Repairs/Maint Contractual Eqpt1,598 2,750 #DIV/0!101-410-1320-44330 Dues & Subscriptions 1,731 1,413 1,557 3,128 1,271 40.6% - 3,800 21%101-410-1320-44370 Conferences & Training 600 1,085 2,377 7,000 1,886 26.9% - 11,285 61%101-410-1320-44371 Allocation to Building Inspections (1,998) (3,184) - 0.0% (3,184) - -100%no longer used.Total Charges and Services 276,921$ 216,863$ 241,441$ 334,425$ 81,852$ 24.5% 248,668$ 305,773$ -9%Capital Outlay101-410-1320-45800 Other Equipment- - - #DIV/0! - - Total Capital Outlay-$ -$ -$ -$ -$ Miscellaneous101-410-1320-44300 Miscellaneous 899 1,436 1,352 2,500 618 24.7% - 3,463 39%Total Miscellaneous 899$ 1,436$ 1,352$ 2,500$ 618$ 24.7% -$ 3,463$ 39%1320 Total Administration525,679$ 450,883$ 454,233$ 620,040$ 192,385$ 31.0%531,783$ 667,216$ 8%-4.84%1410 ElectionsPersonnel101-410-1410-41030 Part-time Salaries 9,655 1,606 8,649 - - - 11,008 #DIV/0!101-410-1410-41510 Workers Compensation- - - - #DIV/0!4 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted NotesTotal Personnel 9,655$ 1,606$ 8,649$ -$ -$ 11,008$ #DIV/0!#DIV/0!Charges and Services#DIV/0!101-410-1410-43310 Travel Expense- - - 75 #DIV/0!101-410-1410-42000 Office Supplies 295 - - - 300 #DIV/0!101-410-1410-43510 Legal Notices Publishing 379 712 - - 500 #DIV/0!101-410-1410-43150 Contract Services 1,660 3,100 3,195 3,200 3,525 110.2% 3,200 3,525 10%Total Charges and Services 2,334$ 3,100$ 3,907$ 3,200$ 3,200$ 3,200$ 3,200$ 4,400$ 38%#DIV/0!Miscellaneous#DIV/0!101-410-1410-44300 Miscellaneous 1,054 406 1,214 - - - 1,250 #DIV/0!Total Miscellaneous 1,054$ 406$ -$ -$ - 1,250$ #DIV/0!1410 Total Elections13,043$ 5,112$ 12,556$ 3,200$ 3,200$ 3,200$ 3,200$ 16,658$ 421%1450 CommunicationsPersonnel101-410-1450-41010 Full-time Salaries 25,988 27,460 11,931 51,459 8,030 15.6% 51,459$ -100%Communications Dept goes away in 2024, 101-410-1450-41210 PERA Contributions 2,046 2,048 845 3,859 602 15.6% 3,859$ -100%but will show for comparison to whole budget. 101-410-1450-41220 FICA Contributions 1,692 1,693 739 3,190 476 14.9% 3,190$ -100%101-410-1450-41230 Medicare Contributions 396 396 173 746 111 14.9% 746$ -100%101-410-1450-41300 Insurance 2,676 2,937 1,778 7,775 1,280 16.5% 7,775$ -100%101-410-1450-41325 Life Insurance 17 28 287 28 - 0.0% 28$ -100%101-410-1450-41330 STD/LTD 89 146 54 158 - 0.0% 158$ -100%101-410-1450-41510 Workers Compensation 279 259 189 242 256 105.5% 242$ -100%Total Personnel 33,183$ 34,967$ 15,997$ 67,458$ 10,755$ 15.9% 67,458$ -$ -100%#DIV/0!Charges and Services#DIV/0!101-410-1450-43090 Newsletter 1,122 1,231 709 1,550 - 0.0% 1,550$ -100%101-410-1450-43185 IT Support 3,778 585 849 1,086 791 72.9% 1,086$ -100%101-410-1450-42002 IT Hardware- 700 - 0.0% 700$ -100%101-410-1450-43190 Software Programs1,629 4,000 - 0.0% 4,000$ -100%101-410-1450-43220 Postage 1,526 1,967 309 704 1,049 149.0% 704$ -100%101-410-1450-43310 Mileage- 100 - 0.0% 100$ -100%101-410-1450-43152 Cable Operations 3,295 2,745 3,485 5,000 1,675 33.5% 5,000$ -100%101-410-1450-44370 Conferences and Training- 500 - 0.0% 500$ -100%Total Charges and Services 9,721$ 9,475$ 6,981$ 13,640$ 3,515$ 25.8% 13,640$ -$ -100%- - 1450 Total Communications 42,904$ 44,442$ 22,978$ 81,098$ 14,271$ 17.6% 81,098$ -$ -100%5 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes1520 FinancePersonnel101-410-1520-41010 Full-time Salaries 12,149 71,096 42,139 147,055 21,150 14.4% 147,055 160,980 9%101-410-1520-41040 Temporary Employees 6,026 - 10,200 - 0.0% 10,200 - -100%No intern in Finance. 101-410-1520-41210 PERA Contributions 1,153 5,301 3,034 11,029 1,586 14.4% 11,029 12,074 9%101-410-1520-41220 FICA Contributions 903 4,600 2,512 9,750 1,281 13.1% 9,750 9,981 2%101-410-1520-41230 Medicare Contributions 211 1,076 588 2,280 300 13.1% 2,280 2,334 2%101-410-1520-41300 Insurance (64) 10,750 8,929 24,928 3,905 15.7% 24,928 35,133 41%101-410-1520-41325 Life Insurance 9 386 308 109 11 10.0% 109 121 11%101-410-1520-41330 STD/LTD 45 288 295 542 68 12.6% 542 1,044 93%101-410-1520-41420 Unemployment Benefits414 - - - #DIV/0!101-410-1520-41510 Workers Compensation 851 710 517 662 734 110.9% 662 852 29%Total Personnel 15,257$ 100,233$ 58,735$ 206,556$ 29,034$ 14.1%206,556$ 222,520$ 8%Materials and Supplies101-410-1520-42000 Office Supplies 258 697 760 1,000 240 24.0% 1,000 1,000 0%101-410-1520-42110 Cleaning Supplies70 #DIV/0!101-410-1520-42230 Building Repair Supplies210 #DIV/0!101-410-1520-42030 Printed Forms 980 1,052 1,750 1,009 57.7% 1,750 1,500 -14%Total Materials and Supplies 258$ 1,677$ 1,811$ 2,750$ 1,249$ 45.4%2,750$ 2,780$ 1%Charges and Services101-410-1520-42002 IT Hardware 1,774 - 2,140 - 0.0% 2,140 6,900 222%Finance Coord, A/P Clerk Laptop, UB Clerk Laptop101-410-1520-43010 Audit Services 9,105 8,608 8,244 8,967 7,300 81.4% 8,967 11,425 27%101-410-1520-43150 Contract Services 43,155 15,834 39,493 30,000 36,990 123.3% 30,000 10,000 -67%101-410-1520-43185 IT Support 4,446 4,128 2,266 4,287 2,314 54.0% 4,287 4,287 0%101-410-1520-43190 Software Programs 5,743 4,383 4,018 7,408 800 10.8% 7,408 7,000 -6%101-410-1520-43310 Mileage- 200 - 0.0% 200 300 50%101-410-1520-43610 Insurance- - 2,206 #DIV/0!new allocation to Finance Dept.101-410-1520-43810 Electric Utility- - 4,200 #DIV/0!101-410-1520-43830 Gas Utility- - 1,050 #DIV/0!101-410-1520-43840 Refuse- - 210 #DIV/0!101-410-1520-44010 Repairs/Maint Contractual Bldg- - 2,331 #DIV/0!101-410-1520-44040 Repairs/Maint Contractual Eqpt- - 2,750 #DIV/0!101-410-1520-44330 Dues & Subscriptions 650 720 530 1,500 260 17.3% 520 1,040 -31%101-410-1520-44370 Conferences & Training 681 - 1,600 - 0.0% 1,600 5,095 218%MNGFOA conference - registration & hotel (FD and FC), LMC conference (FD)101-410-1520-44371 Allocation to Building Inspections (1,231) (2,905) - 0.0% (2,905) -100%no longer used. Total Charges and Services 63,099$ 36,128$ 53,319$ 53,197$ 47,664$ 89.6%52,217$ 58,794$ 11%Miscellaneous101-410-1520-44300 Miscellaneous 1,008 2,773 1,234 3,900 270 6.9% 1,500 1,570 -60%Total Miscellaneous 1,008$ 2,773$ 1,234$ 3,900$ 270$ 6.9%1,500$ 1,570$ -60%1520 Total Finance 79,622$ 140,811$ 115,100$ 266,403$ 78,217$ 29.4%263,023$ 285,664$ 7%6 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes1910 Planning & ZoningPersonnel101-410-1910-41010 Full-time Salaries 152,276 153,262 190,130 250,900 31,470 12.5% 250,900 291,923 16%101-410-1910-41040 Temporary Employees 5,915 9,341 390 10,200 867 8.5% 10,200 9,620 -6%101-410-1910-41210 PERA Contributions 11,819 11,125 14,260 18,817 2,316 12.3% 18,817 21,894 16%101-410-1910-41220 FICA Contributions 10,088 9,947 11,471 16,188 1,923 11.9% 16,188 18,696 15%101-410-1910-41230 Medicare Contributions 2,359 2,326 2,683 3,786 450 11.9% 3,786 4,372 15%101-410-1910-41300 Insurance 20,632 12,497 18,703 52,069 5,009 9.6% 52,069 70,961 36%101-410-1910-41325 Life Insurance 53 751 664 271 31 11.5% 271 245 -9%101-410-1910-41330 STD/LTD 843 579 739 1,195 149 12.5% 1,195 1,600 34%101-410-1910-41510 Workers Compensation 1,581 1,563 1,138 1,457 1,260 86.4% 1,457 1,610 10%Total Personnel 205,566$ 201,391$ 240,176$ 354,883$ 43,475$ 12.3% 354,883$ 420,921$ 19%Materials and Supplies101-410-1910-42000 Office Supplies 110 323 574 1,000 262 26.2% 1,000 1,000 0%101-410-1910-42110 Cleaning Supplies40 #DIV/0!101-410-1910-42230 Building Repair Supplies120 #DIV/0!101-410-1910-42120 Fuel, Oil and Fluids- 2,000 270 13.5% 2,000 2,000 0%101-410-1910-42030 Printed Forms- 600 51 8.5% 600 600 0%Total Materials and Supplies 110$ 323$ 574$ 3,600$ 583$ 16.2% 3,600.00$ 3,760.00$ 4%Charges and Services101-410-1910-43020 Comprehensive Planning 744 - - #DIV/0! - - #DIV/0!101-410-1910-43030 Engineering Services 10,255 4,671 6,175 13,000 1,595 12.3% 5,000 5,000 -62%101-410-1910-43150 Contract Services 11,543 86,121 17,216 10,000 41,519 415.2% 41,519 15,000 50%landscape architect101-410-1910-43185 IT Support 6,014 5,291 11,273 5,806 51.5% 11,273 11,273 0%101-410-1910-42002 IT Hardware 1,769 2,091 2,300 - 0.0% 2,300 9,200 300%Planner laptop, CEO laptop, Sr Planner laptop, intern/extra101-410-1910-43190 Software Programs 268 936 1,700 - 0.0% 1,700 1,700 0%101-410-1910-43810 Electric Utility- - 2,400 #DIV/0!101-410-1910-43830 Gas Utility- - 600 #DIV/0!101-410-1910-43840 Refuse- - 120 #DIV/0!101-410-1910-44010 Repairs/Maint Contractual Bldg- - 1,332 #DIV/0!101-410-1910-44040 Repairs/Maint Contractual Eqpt- - 2,750 #DIV/0!101-410-1910-43210 Telephone191 720 50 7.0% 720 126 -82%101-410-1910-43220 Postage80 200 - 0.0% 200 200 0%101-410-1910-43310 Mileage 40 380 600 - 0.0% 200 600 0%101-410-1910-43510 Legal Publishing 1,374 770 1,775 700 913 130.4% 1,825 1,825 161%101-410-1910-44330 Dues & Subscriptions 372 698 1,700 - 0.0% 425 2,000 18%101-410-1910-44370 Conferences & Training 100 2,032 3,200 285 8.9% 1,000 3,500 9%Total Charges and Services 30,667$ 99,613$ 37,213$ 45,393$ 50,168$ 111% 66,161.53$ 57,666.11$ 27%Miscellaneous101-410-1910-44300 Miscellaneous348 600 189 31.5% 600 640 7%Total Miscellaneous348$ 600$ 189$ 31% 600.00$ 640.00$ 7%/1910 Total Planning & Zoning 236,343$ 301,327$ 278,311$ 404,476$ 94,415$ 23.3% 425,244$ 482,987$ 19%7 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes1930 Engineering ServicesCharges and Services101-410-1930-43030 Engineering Services 30,000 30,000 30,975 35,000 12,850 36.7% 35,000 35,000 0%101-410-1930-43210 Telephone- - #DIV/0! - - #DIV/0!Total Charges and Services 30,000$ 30,000$ 30,975$ 35,000$ 12,850$ 36.7% 35,000$ 35,000$ 0%#DIV/0!1930 Total Engineering Services 30,000$ 30,000$ 30,975$ 35,000$ 12,850$ 36.7% 35,000$ 35,000$ 1940 City HallMaterials and Supplies101-410-1940-42110 Cleaning Supplies 17 40 345 1,000 - 0.0% 1,000 - -100%City Hall Dept goes away in 2024, 101-410-1940-42230 Building Repair Supplies 107 87 491 2,000 - 0.0% 2,000 - -100%but will show for comparison to whole budget. Total Materials and Supplies 124$ 127$ 835$ 3,000$ -$ 0.0% 3,000$ -$ -100%Costs will be allocated across departments using City Hall.- #DIV/0!Charges and Services- #DIV/0!101-410-1940-43185 IT Support 5,769 5,561 1,322 1,269 636 50.2% 1,269 - -100%101-410-1940-42002 IT Hardware- 600 - 0.0% 600 - -100%101-410-1940-43810 Utilities 3,033 4,519 25,083 38,000 29,137 76.7% 38,000 - -100%101-410-1940-43840 Refuse 1,608 1,898 1,968 3,000 832 27.7% 3,000 - -100%101-410-1940-44010 Repairs/Maint Contractual Bldg 5,855 9,060 14,855 26,000 6,597 25.4% 26,000 - -100%101-410-1940-44040 Repairs/Maint Contractual Eqpt 10,795 7,852 2,840 10,000 993 9.9% 10,000 - -100%101-410-1940-44371 Allocation to Building Inspections (26,476) (45,050) - 0.0% (45,050) - -100%Total Charges and Services 27,060$ 28,890$ 19,841$ 33,819$ 38,196$ 112.9% 33,819$ -$ -100%Miscellaneous101-410-1940-44300 Miscellaneous 828 996 25,320 30,000 1,658 5.5% 30,000 - -100%Total Miscellaneous 828$ 996$ 25,320$ 30,000$ 1,658$ 5.5% 30,000$ -$ -100%- - 1940 Total City Hall 28,012$ 30,013$ 45,996$ 66,819$ 39,854$ 59.6% 66,819$ -$ 8 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes2100 PoliceMaterials and Supplies101-420-2100-42110 Cleaning Supplies140 #DIV/0!101-420-2100-42230 Building Repair Supplies420 #DIV/0!Total Materials and Supplies560$ #DIV/0!Charges and Services101-420-2100-43150 Law Enforcement Contract 761,969 901,120 947,044 1,047,984 634 0.1% 1,047,984 1,289,478 23%adding additional deputy. 101-420-2100-43610 Insurance3,013 #DIV/0!new allocation. 101-420-2100-43810 Electric Utility8,400 #DIV/0!new building expenses. 101-420-2100-43830 Gas Utility2,100 #DIV/0!101-420-2100-43840 Refuse420 #DIV/0!101-420-2100-44010 Repairs/Maint Contractual Bldg4,662 #DIV/0!101-420-2100-44040 Repairs/Maint Contractual Eqpt- #DIV/0!101-420-2100-44300 Misc. Building Exp. 140 #DIV/0!101-420-2100-44301 Misc. - Community Event- 1,800 - 0.0% 1,800 1,800 0%Total Charges and Services 761,969$ 901,120$ 947,044$ 1,049,784$ 634$ 0.1% 1,049,784$ 1,310,013$ 25%- - 2100 Total Police 761,969$ 901,120$ 947,044$ 1,049,784$ 634$ 0% 1,049,784$ 1,310,573$ 25%2150 ProsecutionCharges and Services101-420-2150-43045 Attorney Criminal 48,392 50,212 48,141 50,000 20,526 41.1% 50,000 50,000 0%Total Charges and Services 48,392$ 50,212$ 48,141$ 50,000$ 20,526$ 41.1% 50,000$ 50,000$ 0%- - 2150 Total Prosecution 48,392$ 50,212$ 48,141$ 50,000$ 20,526$ 41% 50,000$ 50,000$ 0%9 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes2220 FirePersonnel101-420-2220-41010 Full-time Salaries 73,917 149,818 249,451 588,112 149,660 25.4% 588,112 623,384 6%101-420-2220-41030 Part-time Salaries 178,775 112,497 61,057 19,429 3,778 19.4% 7,500 7,500 -61%101-420-2220-41035 Paid On Call Salaries 48,447 102,555 75,897 167,280 58,584 35.0% 167,280 196,859 18%101-420-2220-41210 PERA Contributions 28,053 46,654 51,347 107,535 26,893 25.0% 107,535 111,666 4%101-420-2220-41220 FICA Contributions 14,323 6,211 5,145 10,371 4,183 40.3% 10,371 12,205 18%101-420-2220-41230 Medicare Contributions 4,733 5,195 5,389 11,235 3,123 27.8% 11,235 12,002 7%101-420-2220-41300 Insurance 9,883 24,745 31,967 71,037 19,345 27.2% 71,037 152,936 115%101-420-2220-41325 Life Insurance 233 145 516 86 16.7% 516 529 2%101-420-2220-41330 STD/LTD 579 611 1,104 1,104 683 61.8% 1,104 2,850 158%101-420-2220-41420 Unemployment Benefits 653 6,652 - #DIV/0! - - #DIV/0!101-420-2220-41510 Workers Compensation 47,294 39,378 28,673 36,726 57,030 155.3% 36,726 66,880 82%Total Personnel 406,657$ 487,897$ 516,825$ 1,013,345$ 323,366$ 31.9% 1,001,416$ 1,186,812$ 17%Materials and Supplies101-420-2220-42000 Office Supplies 920 835 1,119 1,000 309 30.9% 1,000 1,000 0%101-420-2220-42110 Cleaning Supplies540 #DIV/0!101-420-2220-42230 Building Repair Supplies1,620 #DIV/0!101-420-2220-42080 EMS Supplies 4,066 2,422 968 2,400 850 35.4% 2,400 2,400 0%101-420-2220-42090 Fire Prevention 1,710 991 1,860 2,000 130 6.5% 2,000 2,000 0%101-420-2220-42120 Fuel, Oil and Fluids 7,683 13,230 25,109 25,200 7,405 29.4% 27,000 29,700 18%101-420-2220-42400 Small Tools & Equipment 15,261 31,521 37,573 25,419 19,095 75.1% 25,419 25,419 0%Total Materials and Supplies 29,640$ 48,999$ 66,629$ 56,019$ 27,788$ 49.6% 57,819$ 62,679$ 12%Charges and Services101-420-2220-42002 IT Hardware 1,200 1,715 3,000 2,430 81.0% 3,000 8,920 197%3 gen. use, Chief, Asst. Ch. laptop101-420-2220-43050 Physicals 4,883 8,052 9,764 11,500 3,217 28.0% 11,500 11,500 0%101-420-2220-43150 Contract Services 41,635 2,550 1,100 2,650 - 0.0% 2,650 1,150 -57%101-420-2220-43185 IT Support 20,550 19,808 19,824 22,443 11,362 50.6% 22,443 23,513 5%101-420-2220-43190 Software Programs3,730 14,000 14,005 100.0% 14,000 15,324 9%101-420-2220-43210 Telephone 4,657 4,332 3,983 4,800 1,505 31.4% 4,800 4,800 0%101-420-2220-43230 Radio 19,525 22,959 16,555 17,500 5,264 30.1% 17,500 17,500 0%101-420-2220-43310 Mileage 190 286 180 500 - 0.0% 500 600 20%101-420-2220-43630 Insurance 9,515 9,563 10,112 11,123 15,325 137.8% 15,325 21,950 97%101-420-2220-43810 Utility 11,002 14,168 16,820 15,914 8,438 53.0% - 32,400 104%101-420-2220-43830 Gas Utility- 8,100 #DIV/0!separating utilities moving forward. 101-420-2220-43840 Refuse 707 898 227 700 80 11.4% - 1,620 131%101-420-2220-44010 Repairs/Maint Bldg 7,077 11,018 6,737 9,000 4,387 48.7% 9,000 17,982 100%101-420-2220-44040 Repairs/Maint Eqpt 50,901 49,485 54,027 43,920 20,596 46.9% 43,920 43,920 0%101-420-2220-44170 Uniforms 7,696 12,698 7,532 10,000 11,342 113.4% 10,000 10,000 0%101-420-2220-44330 Dues & Subscriptions 2,779 6,841 2,766 3,450 2,778 80.5% 3,450 4,845 40%101-420-2220-44350 Books 1,064 942 185 1,000 393 39.3% 1,000 1,000 0%101-420-2220-44370 Conferences & Training 23,427 21,715 23,015 25,905 10,345 39.9% 25,905 27,000 4%Total Charges and Services 205,608$ 186,515$ 178,273$ 197,406$ 111,468$ 56.5% 184,994$ 252,124$ 28%Capital Outlay101-420-2220-47200 Transfer to Vehicle Replacement Fund 51,537 67,112 - 0.0% 67,112 94,914 41%See CIP for future purchases. 101-480-2220-45800 Equipment65,000 SCBA Fill Station & Compressor101-480-8000-45800 Equipment78,628 205,000 13,475 6.6% 205,000 - -100%use account above. Total Capital Outlay130,165$ 272,112$ 13,475$ 5.0% 272,112$ 159,914$ -41%Miscellaneous101-420-2220-44300 Miscellaneous 439 2,259 1,854 2,000 831 41.6% 2,000 2,540 27%Total Miscellaneous 439$ 2,259$ 1,854$ 2,000$ 831$ 41.6% 2,000$ 2,540$ 27%#DIV/0!2220 Total Fire 642,344$ 725,670$ 893,746$ 1,540,881$ 476,928$ 31.0% 1,518,340$ 1,664,069$ 8%2220 Fire Relief10 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted NotesCharges and Services101-420-2220-44920 Fire State Aid 76,608 80,470 - 80,000 - 80,000 - -100%FRA moving to SVF. State aid will go directly to the FRA. Total Charges and Services76608 80470 080,000$ 00.0% 80,000.00$ -$ -100%2250 Total Fire Relief 76608 80470 0 80,000$ 0 0.0% 80,000$ -$ -100%11 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes2400 Building InspectionPersonnel101-420-2400-41010 Full-time Salaries 245,057 320,305 343,456 516,834 167,791 32.5% 516,834 648,216 25%101-420-2400-41210 PERA Contributions 16,888 25,186 27,061 38,763 13,513 34.9% 38,763 55,388 43%101-420-2400-41216 MSRS Contributions -City Admin 457 519 538 255 47.4% 538 574 7%101-420-2400-41220 FICA Contributions 13,347 18,077 19,246 32,044 9,434 29.4% 32,044 40,189 25%101-420-2400-41230 Medicare Contributions 3,195 4,422 4,760 7,494 2,337 31.2% 7,494 9,399 25%101-420-2400-41300 Insurance 35,196 53,549 64,027 88,232 31,076 35.2% 88,232 155,194 76%101-420-2400-41325 Life Insurance 124 389 239 398 112 28.1% 398 536 35%101-420-2400-41330 STD/LTD 822 1,348 1,439 2,254 817 36.3% 2,254 3,790 68%101-420-2400-41510 Workers Compensation 4,377 4,222 3,074 3,937 2,258.09 57.4% 3,937 8,172 108%Total Personnel 319,006$ 427,955$ 463,821$ 690,494$ 227,594$ 33.0% 690,494$ 921,457$ 33%Materials and Supplies101-420-2400-42000 Office Supplies 698 849 1,067 13,420 11,718 87.3% 13,420 4,000 -70%101-420-2400-42030 Printed Forms- 350 - 0.0% 350 350 0%101-420-2400-42110 Cleaning Supplies- - 140 #DIV/0!101-420-2400-42120 Fuel, Oil and Fluids 2,123 3,574 5,424 7,500 3,170 42.3% 7,500 7,500 0%101-420-2400-42230 Building Repair Supplies- - 420 #DIV/0!Total Materials and Supplies 2,821$ 4,423$ 6,491$ 21,270$ 14,888$ 70.0% 21,270$ 12,410$ -42%Charges and Services101-420-2400-42002 IT Hardware 1,413 174 5,000 - 0.0% - 15,500 210%Bldg Official, Bldg Insp., 2 rugged laptops for onsite inspect., Bldg off laptop, Inspec. Laptop, clerk laptop. 101-420-2400-43030 Engineering 245 488 24 5,000 - 0.0% 3,000 3,000 -40%101-420-2400-43150 Inspector Contract Services 755,966 769,930 274,617 96,000 26,558 27.7% 80,000 80,000 -17%101-420-2400-43185 IT Support 9,688 7,962 13,378 17,365 8,680 50.0% 17,365 23,030 33%101-420-2400-43190 Software Programs 395 1,495 3,416 4,500 3,280 72.9% 4,500 25,000 456%Looking at new Web-based permitting software to replace Permit Works, still receiving quotes of $20,000 or less.101-420-2400-43210 Telephone 3,242 3,209 1,760 3,024 970 32.1% 3,024 2,442 -19%101-420-2400-43630 Insurance 3,387 3,404 3,600 3,960 6,168 155.8% 3,960 7,207 82%101-420-2400-43810 Electric Utility- - 8,400 #DIV/0!101-420-2400-43830 Gas Utility- - 2,100 #DIV/0!101-420-2400-43840 Refuse- - 420 #DIV/0!101-420-2400-44010 Repairs/Maint Contractual Bldg- - 4,662 #DIV/0!101-420-2400-44040 Repairs/Maint Eqpt 1,717 7,479 7,322 7,500 2,773 37.0% 6,000 7,750 3%101-420-2400-44170 Uniforms 190 326 468 2,100 - 0.0% 1,000 1,000 -52%101-420-2400-44330 Dues & Subscriptions 130 290 60 1,000 496 49.6% 1,000 1,500 50%101-420-2400-44350 Books 595 430 256 2,000 - 0.0% 1,000 1,000 -50%101-420-2400-44370 Conferences & Training 791 1,848 2,224 5,000 183 3.7% 3,000 5,000 0%Total Charges and Services 776,346$ 798,274$ 307,297$ 152,449$ 49,109$ 32.2% 123,849$ 188,011$ 23%Capital Outlay101-420-2400-47200 Transfer to Vehicle Replacement 9,539 - #DIV/0!101-480-2400-47200 Transfer to Vehicle Replacement - - 14,907 - 0.0% 14,907 11,300 #REF!4 vehicles, 6 year rotationTotal Capital Outlay -$ -$ 14,907$ -$ 0.0% 14,907$ 11,300$ -24%Miscellaneous101-420-2400-44371 Allocations from Admin, Finance, City Hall 29,706 51,138 - 0.0% 51,138 - -100%no longer used starting in 2024. 101-420-2400-44300 Miscellaneous 152 868 1,205 2,000 422 21.1% 2,000 3,140 57%Total Miscellaneous 152$ 868$ 30,911$ 53,138$ 422$ 0.8% 53,138$ 3,140$ -94%2400 Total Building Inspection 1,098,325$ 1,231,520$ 808,520$ 932,259$ 292,012$ 31.3% 903,659$ 1,136,318$ 22%12 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes2500 Emergency CommunicationsCharges and Services101-420-2500-43150 Contract Services 900 1,514 20,501 4,500 3,537 78.6% 4,500 4,500 0%Total Charges and Services 900$ 1,514$ 20,501$ 4,500$ 3,537$ 78.6% 4,500$ 4,500$ 0%- - 2500 Total Emergency Communications 900$ 1,514$ 20,501$ 4,500$ 3,537$ 78.6% 4,500$ 4,500$ 0%2700 Animal ControlCharges and Services101-420-2700-43150 Contract Services 13,066 14,161 13,550 13,000 7,196 55.4% 14,391.90$ 14,500 12%Total Charges and Services 13,066$ 14,161$ 13,550$ 13,000$ 7,196$ 55.4% 14,392$ 14,500$ 12%2700 Total Animal Control 13,066$ 14,161$ 13,550$ 13,000$ 7,196$ 55.4% 14,392$ 14,500$ 12%13 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes3100 StreetsPersonnel101-430-3100-41010 Full-time Salaries 344,197 338,210 375,049 393,363 222,792 56.6% 393,363 389,266 -1%101-430-3100-41020 Overtime 126 8,605 11,431 13,634 5,977 43.8% 13,634 19,689 44%101-430-3100-41040 Temporary Employees 22,670 4,871 9,585 15,300 8,112 53.0% 15,300 19,240 26%101-430-3100-41210 PERA Contributions 28,634 25,853 28,899 30,525 17,158 56.2% 30,525 29,195 -4%101-430-3100-41220 FICA Contributions 22,644 20,862 23,414 26,182 14,039 53.6% 26,182 26,548 1%101-430-3100-41230 Medicare Contributions 5,322 4,879 5,476 6,123 3,284 53.6% 6,123 6,209 1%101-430-3100-41300 Insurance 73,684 69,021 75,099 79,948 44,471 55.6% 79,948 82,638 3%101-430-3100-41325 Life Insurance 320 305 334 341 182 53.3% 341 378 11%101-430-3100-41330 STD/LTD 3,075 1,806 1,929 1,984 1,211 61.1% 1,984 2,145 8%101-430-3100-41600 Safety Clothing Allowance 277 225 800 662 82.8% 800 800 0%101-430-3100-41420 Unemployment Benefits- 2,005 #DIV/0! - - #DIV/0!101-430-3100-41510 Workers Compensation 37,462 49,530 36,194 46,193 25,184 54.5% 46,193 22,806 -51%Total Personnel 538,411$ 523,942$ 567,633$ 614,393$ 345,077$ 56.2% 614,393$ 598,914$ -3%Materials and Supplies101-430-3100-42000 Office Supplies 247 171 500 500 55 11.0% 500 500 0%101-430-3100-42120 Fuel, Oil and Fluids 20,358 21,203 41,375 44,000 29,928 68.0% 50,000 48,000 9%2023 hauling material to city hall & excessive snow101-430-3100-42150 Operating Supplies 9,998 9,192 8,586 9,000 3,872 43.0% 9,000 9,000 0%101-430-3100-42210 Repair/Maint. Supplies 6,131 9,453 5,481 11,000 6,455 58.7% 11,000 11,000 0%101-430-3100-42212 Repair/Maint. Supplies S&I 9,484 11,004 10,414 11,000 5,402 49.1% 11,000 11,000 0%101-430-3100-42240 Street Maintenance & Landscaping - Materials22,135 46,643 12,635 30,000 15,985 53.3% 26,000 26,000 -13%less pothole filling as we redo streets. 101-430-3100-42260 Street Signs 4,020 3,422 4,254 4,000 221 5.5% 4,000 4,000 0%101-430-3100-42290 Sand/Salt S&I 111,880 55,575 57,401 62,000 67,773 109.3% 67,773 97,000 56%$20 increase per ton101-430-3100-42400 Small Tools & Minor Equipment 3,095 3,784 4,223 25,040 15,429 61.6% 25,000 5,000 -80%purchased trailers in 2023, none planned for 24.101-430-3100-44375 Personal Protection Equipment 1,411 312 746 1,200 285 23.7% 1,200 1,200 0%Total Materials and Supplies 188,759$ 160,759$ 145,613$ 197,740$ 147,324$ 74.5% 205,473$ 212,700$ 8%Charges and Services101-430-3100-43030 Engineering Services 12,938 10,044 9,934 14,000 12,228 87.3% 15,000 16,000 14%101-430-3100-43090 Sealcoating & Crack Sealing 552,506 592,656 817,304 600,000 2,788 0.5% 600,000 - -100%moved to a Transfer to Street Maint Fund. 101-430-3100-43150 Contract Services 18,572 28,255 14,139 $43,399 8,116 18.7% 32,000 45,000 4%2023 lack of rain, minimal mowing101-430-3100-43185 IT Support 11,185 8,886 18,509 13,231 7,213 54.5% 15,273 15%101-430-3100-42002 IT Hardware 743 - - #DIV/0! - 2,032 #DIV/0!SCADA, Jim, Rick, 2 gen. use. -- spread across 5 PW depts.101-430-3100-43190 Software Programs 3,662 6,544 4,297 8,400 6,978 83.1% 8,400 8,400 0%Precise and Fuel Cloud101-430-3100-43210 Telephone 3,840 4,472 4,413 4,800 1,182 24.6% 4,800 2,599 -46%improved accuracy in allocations.101-430-3100-43230 Radio 4,001 4,121 6,834 6,750 1,100 16.3% 6,750 6,750 0%101-430-3100-43310 Mileage- 125 - 0.0% 125 125 0%101-430-3100-43510 Public Notices 134 - 212 - 0.0% 200 200 -6%101-430-3100-43630 Insurance 23,443 23,562 24,915 27,407 12,336 45.0% 11,525 -58%101-430-3100-43810 Utilities 31,544 24,891 31,704 37,500 16,944 45.2% 37,500 39,000 4%101-430-3100-43811 Street Lights 41,778 54,087 59,005 49,000 27,139 55.4% 60,000 65,000 33%expected increase in elect. Prices. 101-430-3100-43840 Refuse 5,294 9,121 7,584 6,450 2,949 45.7% 6,500 7,000 9%101-430-3100-44010 Repairs/Maint Bldg. 4,488 6,313 9,883 12,000 4,861 40.5% 9,500 9,750 -19%101-430-3100-44030 Repairs/Maint Imp Other Than Bldg. 2,848 579 - 900 - 0.0% 950 950 6%101-430-3100-44040 Repairs/Maint Equip 9,971 14,598 18,128 20,000 3,361 16.8% 17,500 20,000 0%101-430-3100-44041 Repairs/Maint Equip S&I 13,504 7,699 11,789 13,000 2,958 22.8% 11,000 13,000 0%101-430-3100-44130 Equipment Rental 1,845 1,065 1,250 3,242 259.4% 3,500 1,250 0%101-430-3100-44170 Uniforms 5,531 4,783 4,521 5,200 2,413 46.4% 5,200 5,200 0%101-430-3100-44330 Dues & Subscriptions 614 323 482 750 937 124.9% 1,100 1,200 60%101-430-3100-44370 Conferences & Training 463 1,529 3,057 4,175 1,855 44.4% 4,000 4,000 -4%Total Charges and Services 748,161$ 803,206$ 1,047,563$ 868,548$ 118,601$ 13.7% 824,025$ 274,254$ -68%Capital Outlay101-430-3100-47200 Transfer to Vehicle Replacement Fund 86,963 90,683 - 0.0% 90,683 90,558 0%See CIP for future purchases. 101-430-3100-47NEW Transfer to Street Maintenance Fund (New Fund)- 600,000 #DIV/0!establish account to Transfer to new Street Maintenance Fund.101-480-3100-45500 Capital Purchases - 53,038 25,000 61,551 246.2% 25,000 36,500 #REF!PW generator (split allocation), Loader GrappleTotal Capital Outlay -$ 140,001$ 115,683$ 61,551$ 53.2% 115,683$ 727,058$ 528%14 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted NotesMiscellaneous101-430-3100-44300 Miscellaneous 689 541 1,929 700 238 33.9% 700 700 0%Total Miscellaneous 689$ 541$ 1,929$ 700$ 238$ 33.9% 700$ 700$ 0%- - 3100 Total Streets 1,476,020$ 1,488,448$ 1,902,740$ 1,797,064$ 672,791$ 37.4% 1,760,274$ 1,813,626$ 1%- - 15 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes5200 Parks & RecreationPersonnel101-450-5200-41010 Full-time Salaries 93,671 86,833 95,997 114,660 40,378 35.2% 114,660 123,425 8%101-450-5200-41040 Temporary Employees 605 5,054 9,803 15,300 - 0.0% 15,300 9,620 -37%101-450-5200-41210 PERA Contributions 7,366 6,473 7,195 8,599 3,016 35.1% 8,599 9,257 8%101-450-5200-41220 FICA Contributions 6,443 5,483 6,255 8,058 2,416 30.0% 8,058 8,249 2%101-450-5200-41230 Medicare Contributions 1,510 1,282 1,462 1,884 565 30.0% 1,884 1,929 2%101-450-5200-41300 Insurance 18,768 16,471 19,281 24,031 6,265 26.1% 24,031 26,808 12%101-450-5200-41325 Life Insurance 82 69 352 96 26 26.6% 96 111 15%101-450-5200-41330 STD/LTD 713 443 461 617 197 32.0% 617 657 7%101-450-5200-41600 Safety Clothing Allowance 240 350 320 270 100 37.0% 270 270 0%101-450-5200-41420 Unemployment Benefits952 - #DIV/0! - - #DIV/0!101-450-5200-41510 Workers Compensation 9,910 4,145 3,018 3,866 4,171 107.9% 3,866 4,512 17%Total Personnel 148,001$ 126,603$ 145,142$ 177,381$ 57,135$ 32.2% 177,381$ 184,837$ 4%- Materials and Supplies- 101-450-5200-42000 Office Supplies 43 126 457 450 36 8.0% 450 450 0%101-450-5200-42120 Fuel, Oil and Fluids 4,702 8,178 11,444 9,000 6,302 70.0% 9,500 10,800 20%101-450-5200-42150 Operating Supplies 444 643 964 800 234 29.2% 750 800 0%101-450-5200-42160 Chemicals 201 - 750 56 7.5% 500 500 -33%101-450-5200-42210 Repair/Maint. Supplies 9,479 7,055 11,334 8,600 3,948 45.9% 8,600 8,600 0%101-450-5200-42230 Building Repair Supplies 360 760 500 - 0.0% 450 500 0%101-450-5200-42250 Landscaping Materials 562 456 2,392 2,000 - 0.0% 2,000 2,000 0%101-450-5200-42400 Small Tools & Minor Equipment 4,752 1,980 3,597 9,557 3,712 38.8% 9,557 3,500 -63%Total Materials and Supplies 20,183$ 18,798$ 30,948$ 31,657$ 14,287$ 45.1% 31,807$ 27,150$ -14%Charges and Services101-450-5200-43030 Engineering Services- - - #DIV/0! - - #DIV/0!101-450-5200-43150 Contracted Services 77,697 49,494 46,300 $142,465 24,168 17.0% 120,000 152,000 7%101-450-5200-43185 IT Support 5,844 5,774 4,108 3,830 2,511 65.6% 382960.0% 5,097 33%101-450-5200-42002 IT Hardware- - - #DIV/0! - 544 #DIV/0!SCADA, Jim, Rick, 2 gen. use. -- spread across 5 PW depts.101-450-5200-43190 Software Programs- - - #DIV/0! - - #DIV/0!101-450-5200-43210 Telephone 1,290 878 631 1,750 251 14.3% 1,750 2,039 17%101-450-5200-43630 Insurance 7,144 7,180 7,593 8,352 22,890 274.1% 2289019.0% 23,717 184%101-450-5200-43810 Utilities 8,707 10,529 11,754 11,555 3,323 28.8% 11,555 12,500 8%added Fire2 gas and electric101-450-5200-43840 Refuse 3,166 3,887 3,580 4,250 1,500 35.3% 4,250 4,250 0%101-450-5200-44010 Repairs/Maint Bldg 4,570 2,125 3,439 3,000 1,583 52.8% 3,000 3,000 0%101-450-5200-44030 Repairs/Maint Imp Not Bldgs 4,480 2,071 964 4,000 375 9.4% 3,000 3,000 -25%101-450-5200-44040 Repairs/Maint Eqpt 1,688 6,292 1,082 10,000 - 0.0% 5,500 6,500 -35%101-450-5200-44120 Rentals - Buildings 6,712 8,909 8,203 8,850 - 0.0% - 8,880 0%101-450-5200-44170 Uniforms 930 953 930 1,200 440 36.6% 1,200 1,200 0%101-450-5200-44301 Events 544 482 550 537 97.6% 537 550 0%101-450-5200-44302 Lakes 14,956 15,000 15,000 15,000 - 0.0% 15,000 15,000 0%101-450-5200-44330 Dues & Subscriptions 60 - - 19 #DIV/0! 19 75 #DIV/0!101-450-5200-44370 Conferences & Training 2,828 815 317 3,000 930 31.0% 2,500 2,000 -33%101-450-5200-44130 Equipment Rental 415 73 882 750 - 0.0% 500 650 -13%101-450-5200-44375 Personal Protection Equipment 435 136 400 - 0.0% 250 250 -38%Total Charges and Services 141,466$ 113,980$ 105,401$ 218,952$ 58,526$ 26.7% 195,781$ 241,251$ 10%Capital Outlay101-450-5200-47200 Transfer to Vehicle Replacement Fund 1,961 2,298 - 0.0% 2,298 3,228 40%Total Capital Outlay-$ 1,961$ 2,298$ -$ 0.0% 2,298$ 3,228$ 40%Miscellaneous101-450-5200-44300 Miscellaneous 416 309 1,300 750 169 22.6% 700 550 -27%Total Miscellaneous 416$ 309$ 1,300$ 750$ 169$ 22.6% 700$ 550$ -27%- - 5200 Total Parks & Recreation 310,066$ 259,690$ 284,752$ 431,038$ 130,117$ 30.2% 407,967$ 457,017$ 6%16 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes9000 TransfersTransfers101-900-9000-47205 Operating Transfer to EDA 30,000 30,000 - - #DIV/0!#DIV/0!101-900-9000-47201 Transfer to Project Fund 15,661 30,000 102,074 - #DIV/0!#DIV/0!101-900-9000-47200 Transfer to Vehicle Replacement Fund 903,847 - - #DIV/0!#DIV/0!manu101-900-9000-47250 Transfer to Vehicle Replacement Fund 100,000 150,000 - 250,000 - 0.0% 100,000 -60%manuTotal Transfers 1,049,508$ 210,000$ 102,074$ 250,000$ -$ 0.0% 250,000$ 100,000$ -60%9000 Total Transfers 1,049,508$ 210,000$ 102,074$ 250,000$ -$ 0.0% 250,000$ 100,000$ -60%9001 Contingency ReserveContingency ReserveReserve - 35,000 - 0.0% 35,000$ 0%Total Contingency Reserve- 35,000$ - 0.0% -$ 35,000$ 0%9001 Total Contingency Reserve-$ 35,000$ -$ 0.0% -$ 35,000$ 0%General Fund Expenditure Summary2020 Actual 2021 Actual 2022 Actual 2023 Budget Q2 % to Budget 2023 Projected 2024 Budget1110 Mayor & Council49,246$ 54,630$ 53,123$ 59,960$ 29,054$ 48% 58,581$ 66,094$ 10%1320 Administration525,679$ 450,883$ 454,233$ 620,040$ 192,385$ 31% 531,783$ 667,216$ 8%1410Elections13,043$ 5,112$ 12,556$ 3,200$ 3,200$ 100% 3,200$ 16,658$ 421%1450 Communications42,904$ 44,442$ 22,978$ 81,098$ 14,271$ 18% 81,098$ -$ -100%1520 Finance79,622$ 140,811$ 115,100$ 266,403$ 78,217$ 29% 263,023$ 285,664$ 7%1910 Planning & Zoning236,343$ 301,327$ 278,311$ 404,476$ 94,415$ 23% 425,244$ 482,987$ 19%1930 Engineering Services30,000$ 30,000$ 30,975$ 35,000$ 12,850$ 37% 35,000$ 35,000$ 0%1940 City Hall28,012$ 30,013$ 45,996$ 66,819$ 39,854$ 60% 66,819$ -$ -100%2100 Police761,969$ 901,120$ 947,044$ 1,049,784$ 634$ 0% 1,049,784$ 1,310,573$ 25%2150 Prosecution48,392$ 50,212$ 48,141$ 50,000$ 20,526$ 41% 50,000$ 50,000$ 0%2220 Fire642,344$ 725,670$ 893,746$ 1,540,881$ 476,928$ 31% 1,518,340$ 1,664,069$ 8%2250 Fire Relief76,608$ 80,470$ -$ 80,000$ -$ 0% 80,000$ -$ -100%2400 Building Inspection1,098,325$ 1,231,520$ 808,520$ 932,259$ 292,012$ 31% 903,659$ 1,136,318$ 22%2500 Emergency Communications900$ 1,514$ 20,501$ 4,500$ 3,537$ 79% 4,500$ 4,500$ 0%2700 Animal Control13,066$ 14,161$ 13,550$ 13,000$ 7,196$ 55% 14,392$ 14,500$ 12%3100 Streets1,476,020$ 1,488,448$ 1,902,740$ 1,797,064$ 672,791$ 37% 1,760,274$ 1,813,626$ 1%5200 Parks & Recreation310,066$ 259,690$ 284,752$ 431,038$ 130,117$ 30% 407,967$ 457,017$ 6%9000 Transfers1,049,508$ 210,000$ 102,074$ 250,000$ -$ 0% 250,000$ 100,000$ -60%9001 Contingency Reserve-$ -$ -$ 35,000$ -$ 0% -$ 35,000$ 0%6,482,047$ 6,020,023$ 6,034,340$ 7,720,521$ 2,067,988$ 27% 7,503,663$ 8,139,222$ 5%#DIV/0!Total General Fund Expenditures: 6,482,047$ 6,020,023$ 6,034,340$ 7,720,521$ 2,067,988$ 26.8%7,503,663$ 8,139,222$ 5%8,139,222 Total Gen Fund Revs. Over/(Under) Expenditures: 8,617$ 771,886$ 1,848,925$ -$ (805,330)$ (37,031)$ (0)$ 17 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes601 Water FundWater Fund Revenues:601-000-0000-36100 Special Assessments 762 56,024 58,029 - #DIV/0! 55,000 30,098 #DIV/0!ALL UTILITY BUDGETS WILL BE UPDATED AFTER UTILITY 601-000-0000-36101 Delinquent Special Assessments (932) - #DIV/0! - - #DIV/0!LONG RANGE PLAN IS COMPLETE.601-000-0000-36102 Special Assessments Penalties & Interest (675) 386 547 - #DIV/0! - - #DIV/0!601-000-0000-36103 Prepaid Special Assessments 1 - - #DIV/0! - - #DIV/0!601-000-0000-36210 Interest on Investments 128,678 (11,572) (66,764) 32,000 0% 32,000 60,000 88%interest allocated at end of year. 601-000-0000-36211 Non-Cash Interest Allocations(120,000) new account to record non-cash interest allocations601-000-0000-37100 Water Sales 1,046,893 1,537,606 1,634,375 1,276,703 658,050 52% 1,510,000 1,601,959 25%601-000-0000-37120 Bulk Water 3,381 710 - 2,000 - 0% 20 2,000 0%601-000-0000-37130 Water Lat Benefit Fee 5,800 23,200 12,400 - 13,200 #DIV/0! 13,200 - #DIV/0!601-000-0000-37140 Water Access Revenue 1,205,000 1,566,000 685,000 1,707,000 189,000 11% 378,000 2,721,000 59%601-000-0000-37150 Water Connections - Municipal 522,000 515,000 383,000 458,000 122,000 27% 458,000 813,000 78%601-000-0000-37170 Meter Sales 155,831 149,944 113,708 100,000 62,721 63% 100,000 125,000 25%Total Water Fund Revenues:3,104,501$ 3,858,796$ 2,775,000$ 3,575,703$ 1,044,971$ 29.2% 2,546,220$ 5,366,339$ 50%Water Fund Expenses:Personnel601-494-9400-41010 Full-time Salaries 211,891 284,850 290,353 362,767 132,898 37% 362,767 367,310 1%601-494-9400-41020 Overtime 1,024 7,619 7,979 8,805 6,398 73% 8,805 9,040 3%601-494-9400-41210 PERA Contributions 14,164 26,490 64,026 27,868 10,446 37% 27,868 27,548 -1%601-494-9400-41216 MSRS Contributions - City Admin 557 634 657 312 47% 657 701 7%601-494-9400-41220 FICA Contributions 11,334 16,906 17,069 23,038 8,303 36% 23,038 23,334 1%601-494-9400-41230 Medicare Contributions 2,666 3,958 4,003 5,388 1,942 36% 5,388 5,457 1%601-494-9400-41300 Insurance 37,591 57,711 57,068 73,313 24,535 33% 73,313 79,751 9%601-494-9400-41325 Life Insurance 183 231 243 270 89 33% 270 299 11%601-494-9400-41330 STD/LTD 1,301 1,429 1,514 1,802 642 36% 1,802 2,008 11%601-494-9400-41301 Unemployment Insurance- - #DIV/0! - - #DIV/0!601-494-9400-41600 Safety Clothing Allowance 370 546 675 665 - 0% 665 665 0%601-494-9400-41510 Workers Compensation 6,984 7,853 5,718 7,324 9,833.01 134% 9,833 6,692 -9%Total Personnel 294,891$ 408,150$ 453,261$ 511,897$ 195,398$ 38.2% 514,406$ 522,806$ 2%#DIV/0!Materials and Supplies#DIV/0!601-494-9400-42000 Office Supplies 676 476 954 800 31 4% 800 800 0%601-494-9400-42120 Fuel, Oil and Fluids 6,282 8,878 10,272 9,500 4,441 47% 9,250 10,500 11%601-494-9400-42030 Printed Forms 610 958 1,504 850 - 0% 850 850 0%601-494-9400-42150 Operating Supplies 2,276 3,572 763 3,000 156 5% 2,500 2,500 -17%601-494-9400-42160 Chemicals 5,089 8,429 14,307 12,000 5,421 45% 12,000 12,000 0%601-494-9400-42210 Repair/Maint. Supplies 6,072 5,512 11,170 10,000 3,513 35% 9,000 10,000 0%601-494-9400-42300 Water Meters & Supplies 157,615 179,885 160,718 200,000 67,898 34% 125,000 200,000 0%waiting for backordered 2023 mxus and meters yet601-494-9400-44375 Personal Protective Equipment 801 378 297 800 - 0% 650 650 -19%601-494-9400-42400 Small Tools & Minor Equipment 4,840 3,886 3,779 10,572 3,816.00 36% 9,500 4,500 -57%Total Materials and Supplies 184,261$ 211,974$ 203,766$ 247,522$ 85,276$ 34.5% 169,550$ 241,800$ -2%#DIV/0!Charges and Services#DIV/0!601-494-9400-43030 Engineering Services 7,073 7,119 3,430 25,000 14,689 59% 25,000 25,000 0%601-494-9400-43040 Legal Services 12,804 12,521 40,000 10,898 27% 21,796 80,000 100%add lobbyist601-494-9400-43010 Audit Services 9,105 8,608 8,244 8,967 5,500 61% 11,425 11,425 27%601-494-9400-43090 Newsletter 1,122 1,187 709 1,550 - 0% 1,533 1,610 4%601-494-9400-43150 Contract Services 45,352 38,785 45,472 46,000 34,855 76% 46,000 50,000 9%601-494-9400-43185 IT Support 8,860 8,680 10,417 11,558 6,375 55% 11,558 13,190 14%601-494-9400-42002 IT Hardware 1,030 - 268 - 0% - 2,520 842%SCADA, Jim, Rick, 2 gen. use. -- spread across 5 PW depts.601-494-9400-43190 Software Programs 11,875 7,897 10,354 13,000 6,243 48% 13,000 13,500 4%banyon, Fuel Cloud, .. 601-494-9400-43210 Telephone 1,508 1,603 1,925 2,200 801 36% 2,200 2,709 23%601-494-9400-43220 Postage 2,259 1,972 3,397 2,723 570 21% 3,500 3,675 35%601-494-9400-43310 Mileage 65 51 200 94 47% 189 200 0%601-494-9400-43610 Insurance 10,552 10,605 11,215 12,337 25,923 210% 25,923 24,996 103%18 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes601-494-9400-43810 Electric Utility 59,223 108,409 138,488 95,000 41,295 43% 138,488 150,000 58%601-494-9400-43820 Water Utility 27,432 30,057 36,393 35,000 15,420 44% 36,000 43,850 25%MDH + DNR Fee increase601-494-9400-44030 Repairs\Maint Imp Not Bldgs 11,900 15,028 66,291 45,000 13,678 30% 30,000 35,000 -22%601-494-9400-44040 Repairs\Maint. Equip. 4,877 1,464 4,443 8,000 (136) -2% 5,000 7,000 -13%601-494-9400-44010 Repairs\Maint Imp Bldgs 4,130 3,136 14,224 18,000 3,781 21% 13,000 15,000 -17%601-494-9400-44150 Equipment Rental 800 1,600 800 1,600 - 0% 2,400 2,400 50%3wks valve excersizer601-494-9400-44170 Uniforms 851 880 873 1,000 402 40% 1,000 1,000 0%601-494-9400-44330 Dues & Subscriptions 360 300 450 400 22 5% 400 400 0%601-494-9400-44370 Conferences & Training 142 3,964 3,676 4,000 1,058 26% 2,000 2,500 -38%utilizing more free classes and less staff needing new licenses601-494-9400-44377 Credit Card Fees 9,017 10,931 11,223 12,381 3,888 31% 12,381 12,500 1%601-494-9400-44386 Real Estate Taxes 23,084 23,474 15,416 - - #DIV/0! - - #DIV/0!Total Charges and Services 240,617$ 299,478$ 400,131$ 393,999$ 185,357$ 47.0% 402,792$ 498,474$ 27%#DIV/0!Capital Outlay#DIV/0!601-494-9400-45300 Improvments Other Than Bldgs - 15,425 - 1,066,778 25,800.00 2.4% - 4,605,875 332%Total Capital Outlay -$ 15,425$ -$ 1,066,778$ 25,800$ 2.4% -$ 4,605,875$ 332%#DIV/0!Miscellaneous and Non-operating#DIV/0!601-494-9400-43320 Depreciation Expense1,868,224 - #DIV/0!- - #DIV/0!601-494-9400-44300 Miscellaneous 908 542 1,139 2,000 1,415 71% 2,000 2,000 0%601-494-9400-46010 Bond Principal825,000 1,240,000 900,000 73% 1,200,000 1,120,000 -10%601-494-9400-46110 Bond Interest 244,340 219,564 271,308 329,256 191,769 58% 376,643 350,683 7%Total Misc. and Non-operating 245,743$ 220,766$ 1,097,942$ 1,571,256$ 1,093,184$ 69.6% 1,578,643$ 1,472,683$ -6%Prior Period Adjustments- - Total Water Fund Expenses: 965,512$ 1,155,793$ 2,155,099$ 3,791,452$ 1,585,016$ 42% 2,665,390.75$ 7,341,638.51$ 94%Net Water Fund Revs. Over/(Under) Expenses:2,138,989$ 2,703,003$ 619,901$ (215,749)$ (540,045)$ (0)$ (119,171)$ (1,975,300)$ 816%19 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes602 Sewer FundSewer Fund Revenues:602-000-0000-36100 Special Assessments (10,254) 1,545,648 1,458,154 - #DIV/0! 320,000 255,838 #DIV/0!602-000-0000-36101 Delinquent Special Assessments 2,628 - #DIV/0! - - #DIV/0!602-000-0000-36102 Special Assessments Penalties & Interest 1,710 594 684 - #DIV/0! - - #DIV/0!602-000-0000-36103 Prepaid Special Assessments 171,577 - 26,200 #DIV/0! - - #DIV/0!602-000-0000-36210 Interest on Investments 142,328 (7,335) (138,866) 36,000 259,065 720% 36,000 143,000 297%602-000-0000-37200 Sewer Sales 354,947 539,130 671,283 621,476 367,072 59% 734,144 785,534 26%602-000-0000-37220 SAC Early Pay discount/revenue 17,375 8,996 8,599 8,500 3,628 43% 8,500 8,755 3%602-000-0000-37230 Sewer Lat Benefit Fee 48,800 25,000 13,100 - 13,700 #DIV/0! - - #DIV/0!602-000-0000-37240 Sewer Connecton Fee Revenue (SAC) 1,256,997 1,491,000 477,500 1,450,350 187,500 13% 1,450,350 1,431,000 -1%T602-000-0000-37260 Sewer Connection Fees Municipa 533,500 482,000 310,500 344,500 125,500 36% 344,500 383,000 11%Total Sewer Fund Revenues: 2,347,314$ 4,258,051$ 1,342,307$ 2,460,826$ 956,465$ 38.9% 2,893,494$ 3,007,127$ 22%Sewer Fund Expenses:Personnel602-495-9450-41010 Full-time Salaries 87,537 104,267 131,072 155,383 64,569 42% 155,383 161,099 4%602-495-9450-41020 Overtime 108 7,265 8,581 9,569 5,249 55% 9,569 8,402 -12%602-495-9450-41210 PERA Contributions 5,261 (10,523) 30,413 12,371 5,236 42% 12,371 12,082 -2%602-495-9450-41216 MSRS Contributions -City Admin 279 317 329 156 47% 329 351 7%602-495-9450-41220 FICA Contributions 4,197 6,619 8,013 10,227 4,167 41% 10,227 10,509 3%602-495-9450-41230 Medicare Contributions 991 1,550 1,881 2,392 974 41% 2,392 2,458 3%602-495-9450-41300 Insurance 11,983 21,870 27,098 33,171 12,721 38% 33,171 37,238 12%602-495-9450-41325 Life Insurance 50 83 115 104 44 42% 104 115 11%602-495-9450-41330 STD/LTD 420 496 738 754 310 41% 754 876 16%602-495-9450-41600 Safety Clothing Allowance- 140 - 0% 140 140 0%602-495-9450-41301 Unemployment Insurance- - #DIV/0! - - #DIV/0!602-495-9450-41510 Workers Compensation 4,197 2,716 1,978 2,533 4,104.36 162% 4,104 2,586 2%Total Personnel 114,744$ 134,622$ 211,487$ 226,973$ 97,531$ 43.0% 228,544$ 235,855$ 4%#DIV/0!Materials and Supplies#DIV/0!602-495-9450-42210 Repair/Maint. Supplies 880 2,689 10,435 12,000 216 2% 6,000 12,000 0%602-495-9450-42000 Office Supplies 163 438 490 450 101 22% 400 400 -11%602-495-9450-42030 Printed Forms 451 594 600 650 - 0% 600 600 -8%602-495-9450-42120 Fuel, Oil and Fluids 6,863 8,871 11,742 9,000 4,534 50% 9,500 10,750 19%602-495-9450-42150 Operating Suppies 959 663 412 1,000 16 2% 750 750 -25%602-495-9450-42270 Repair/Maint. Supplies 7,612 77 396 - #DIV/0! - - #DIV/0!602-495-9450-44375 Personal Protective Equipment 466 193 538 450 - 0% 400 400 -11%602-495-9450-42400 Small Tools & Minor Equipment 2,480 2,117 1,821 7,071 3,666.00 52% 6,500 5,000 -29%Total Materials and Supplies 19,874$ 15,642$ 26,434$ 30,621$ 8,532$ 27.9% 24,150$ 29,900$ -2%#DIV/0!Charges and Services#DIV/0!602-495-9450-43030 Engineering Services 6,950 1,875 894 12,500 105 1% 12,000 12,000 -4%602-495-9450-43010 Audit Services 9,105 8,608 8,244 8,967 5,500 61% 8,967 11,425 27%602-495-9450-43090 Newsletter 1,122 1,187 709 1,550 - 0% 1,533 1,610 4%602-495-9450-43150 Contract Services 36,059 35,264 34,367 52,500 33,089 63% 47,000 52,500 0%602-495-9450-43185 IT Support 5,170 5,123 5,158 5,015 3,102 62% 5,015 6,006 20%602-495-9450-42002 IT Hardware 821 - 134 - 0% - 2,520 1784%SCADA, Jim, Rick, 2 gen. use. -- spread across 5 PW depts.602-495-9450-43190 Software Programs 9,925 8,772 8,404 12,670 4,293 34% 10,000 11,000 -13%Beehive, Fuel cloud, Banyon602-495-9450-43210 Telephone 2,436 2,597 1,965 3,150 652 21% 3,150 2,065 -34%602-495-9450-43220 Postage 2,251 1,448 2,222 3,500 570 16% 3,500 3,675 5%602-495-9450-43310 Mileage - - - - #DIV/0! - - #DIV/0!602-495-9450-43610 Insurance 4,212 4,234 4,477 4,925 15,790 321% 15,790 16,372 232%602-495-9450-43810 Electric Utility 14,889 19,630 24,076 18,750 9,359 50% 24,557 30,000 60%602-495-9450-43820 Sewer Utility - Met Council 229,887 265,011 422,284 526,216 307,384 58% 526,216 644,326 22%22.45% increase602-495-9450-44010 Repairs/Maint Imp Bldgs 1,181 591 1,000 800 80% 950 1,000 0%602-495-9450-44040 Repairs/Maint. Equip. 3,689 3,387 6,699 4,500 3,367 75% 4,500 4,500 0%20 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes602-495-9450-44150 Equipment Rental 6,500 7,000 9,063 8,250 - 0% 8,250 1,500 -82%purchase vac truck 2024 so no rental602-495-9450-44170 Uniforms 487 546 458 600 230 38% 600 600 0%602-495-9450-44030 Repairs\Maint Imp Not Bldgs 7,804 5,282 14,785 4,500 11,247 250% 12,500 6,500 44%602-495-9450-44370 Conferences & Training 1,826 1,600 2,919 3,500 889 25% 2,500 2,500 -29%602-495-9450-44377 Credit Card Fees 9,017 10,931 11,223 12,381 3,888.00 31% 12,381 13,000 5%Total Charges and Services 352,150$ 383,676$ 558,537$ 697,277$ 400,265$ 57.4% 699,409$ 823,098$ 18%#DIV/0!Capital Outlay#DIV/0!602-495-9450-45300 Improvements Other Than Bldgs - - 3,208 309,102 12,310.00 4% - 289,102 -6%Total Capital Outlay -$ -$ 3,208$ 309,102$ 12,310$ 4.0% -$ 289,102$ -6%#DIV/0!Miscellaneous and Non-operating#DIV/0!602-495-9450-44300 Miscellaneous Expenses 790 70 500 - 0% 350 350 -30%602-495-9450-46010 Bond Principal- 995,000 915,000 92% 915,000 950,000 -5%602-495-9450-46110 Bond Interest 165,205 134,538 257,775 260,376 179,762 69% 350,080 397,495 53%Total Misc. and Non-operating 165,995$ 134,703$ 257,845$ 1,255,876$ 1,094,762$ 87.2% 1,265,430$ 1,347,845$ 7%Prior Period Adjustment- - Total Sewer Fund Expenses: 652,763$ 668,643$ 1,057,512$ 2,519,848$ 1,613,400$ 64.0% 2,217,534$ 2,725,800$ 8%Net Sewer Fund Revs. Over/(Under) Expenses: 1,694,551$ 3,589,408$ 284,795$ (59,022.47)$ (656,935.29)$ 675,960.27$ 281,326.89$ -577%603 Stormwater FundStormwater Fund Revenues:603-000-0000-36100 Special Assessments 25,578 124 (904) - #DIV/0! - - #DIV/0!603-000-0000-36101 Delinquent Special Assessments 904 - #DIV/0! - - #DIV/0!603-000-0000-36102 Special Assessment Penalties/Interest 78 253 - #DIV/0! - - #DIV/0!603-000-0000-36210 Interest on Investment 15,344 (2,038) (15,423) 4,400 29,314 666% 4,400 15,000 241%603-000-0000-37300 Surface Water Utility Sales 314,959 457,517 507,204 551,984 180,316 33% 551,984 568,544 3%603-000-0000-34113 SW Review Fee Revenue 46,380 46,520 33,528 35,000 19,850 57% 35,000 36,050 3%Total Stormwater Fund Revenues:402,261$ 502,201$ 525,869$ 591,384$ 229,480$ 38.8% 591,384$ 589,594$ 0%21 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted NotesStormwater Fund Expenses:Personnel603-496-9500-41010 Full-time Salaries 46,070 57,921 77,290 80,283 25,287 31% 80,283 89,117 11%603-496-9500-41030 Part-time Salaries- - #DIV/0! - - #DIV/0!603-496-9500-41020 Overtime 169 427 - 500 - 0% 500 - -100%603-496-9500-41040 Temporary Employees- - #DIV/0! - - #DIV/0!603-496-9500-41210 PERA Contributions 2,856 (10,903) 17,472 6,059 1,898 31% 6,059 6,684 10%603-496-9500-41216 MSRS Contributions -City Admin 139 159 164 78 47% 164 175 7%603-496-9500-41220 FICA Contributions 2,305 3,557 4,432 5,009 1,519 30% 5,009 5,525 10%603-496-9500-41230 Medicare Contributions 545 833 1,039 1,171 355 30% 1,171 1,292 10%603-496-9500-41300 Insurance 5,750 13,475 16,087 17,406 5,028 29% 17,406 20,941 20%603-496-9500-41325 Life Insurance 21 44 67 50 13 26% 50 59 18%603-496-9500-41330 STD/LTD 197 282 421 392 104 26% 392 488 24%603-496-9500-41415 OPEB Expense812 - #DIV/0! - - #DIV/0!603-496-9500-41600 Safety Clothing Allowance 125 125 125 125 100% 125 125 0%603-496-9500-41301 Unemployment Insurance- - #DIV/0! - - #DIV/0!603-496-9500-41510 Workers' Compensation 2,029 1,060 772 989 5,294.31 535% 989 1,904 93%Total Personnel 59,942$ 66,960$ 118,676$ 112,148$ 39,701$ 35.4% 112,148$ 126,311$ 13%#DIV/0!Materials and Supplies#DIV/0!603-496-9500-42000 Office Supplies 129 54 357 350 - 0% 350 300 -14%603-496-9500-42120 Fuel, Oil and Fluids 3,460 1,444 4,397 3,850 316 8% 3,850 4,500 17%603-496-9500-42030 Printed Forms 513 594 600 550 - 0% 550 550 0%603-496-9500-42270 Repair/Maint. Maint Supplies 34 3,413 1,265 2,450 564 23% 2,000 2,500 2%603-496-9500-42150 Operating Supplies 68 9 - - #DIV/0! - - #DIV/0!603-496-9500-44375 Personal Protective Equipment 508 (200) 411 - - #DIV/0! - - #DIV/0!603-496-9500-42400 Small Tools & Minor Equipment 3,004 250 2,457 2,500 1,400.00 56% 2,000 2,000 -20%Total Materials and Supplies 7,716$ 5,555$ 9,495$ 9,700$ 2,280$ 23.5% 8,750$ 9,850$ 2%#DIV/0!Charges and Services#DIV/0!603-496-9500-43030 Engineering Services 5,954 10,616 4,677 12,500 6,703 54% 12,500 12,500 0%603-496-9500-43010 Audit Services 9,105 8,608 8,244 8,967 5,500 61% 8,967 11,425 27%603-496-9500-43040 Legal Services- - - #DIV/0! - - #DIV/0!603-496-9500-43150 Contract Services 12,639 7,903 5,650 8,000 5,237 65% 7,500 7,500 -6%603-496-9500-43180 Software Support- - #DIV/0! - - #DIV/0!603-496-9500-43185 IT Support 5,047 4,698 3,362 2,584 1,884 73% 2,584 3,021 17%603-496-9500-42002 IT Hardware 430 - 134 - 0% - 624 367%SCADA, Jim, Rick, 2 gen. use. -- spread across 5 PW depts.603-496-9500-43190 Software Programs 9,728 7,797 8,059 12,000 4,293 36% 12,000 12,000 0%603-496-9500-43210 Telephone 947 1,018 572 1,200 177 15% 1,200 441 -63%603-496-9500-44377 Credit Card Fees3,053 4,952 2,213 45% 4,952 5,200 5%603-496-9500-43220 Postage 1,249 5,173 2,000 (1,980) -99% 2,000 2,100 5%603-496-9500-43510 Legal Publishing- - - #DIV/0! - - #DIV/0!603-496-9500-43610 Insurance 6,615 6,647 7,029 7,732 3,728 48% 7,732 3,793 -51%603-496-9500-43810 Utilities- - #DIV/0! - - #DIV/0!603-496-9500-44010 Street Sweeping 19,866 17,230 33,421 30,000 24,925 83% 36,000 32,000 7%more chip seal to sweep up in 2023, less to sweep in 2024603-496-9500-44040 Repairs/Maint Equip 616 1,949 2,500 - 0% 2,000 2,500 0%603-496-9500-44030 Repairs/Maint Not Bldg 16,787 - 25,000 - 0% 5,500 25,000 0%no issues found yet with minimal rain603-496-9500-44150 Equipment Rental 500 3,500 1,813 1,500 - 0% 1,500 750 -50%vac truck addition will reduce rental603-496-9500-44170 Uniforms 196 180 185 225 93 41% 225 225 0%603-496-9500-44330 Dues & Subscriptions780 800 831 104% 900 915 14%603-496-9500-44370 Conferences & Training 675 854 1,664 1,000 - 0% 500 650 -35%Total Charges and Services 89,738$ 69,667$ 85,629$ 121,094$ 53,605$ 44.3% 106,060$ 120,644$ 0%#DIV/0!Capital Outlay#DIV/0!603-496-9500-45300 Improvements Other Than Bldgs 24,185 - - - #DIV/0! - 800,000 #DIV/0!Total Capital Outlay24,185$ -$ -$ -$ #DIV/0! -$ 800,000$ #DIV/0!#DIV/0!Miscellaneous and Non-operating#DIV/0!603-496-9500-43320 Depreciation Expense691,840 - #DIV/0! - - #DIV/0!22 City of Lake Elmo2024 Draft Budgetcompare to budget pdf! 2020 2021 2022 2023 2023 YTD 2023 2024 % Change BudgetAccount Number Description Actual Actual Actual Adopted Q2 % of Budget Projected Proposed vs. 23 Adopted Notes603-496-9500-44300 Miscellaneous Expenses 83 780 538 1,500 - 0% 750 800 -47%603-496-9500-46010 Bond Principal- 210,000 210,000 100% 210,000 215,000 2%603-496-9500-46110 Bond Interest 54,015 49,359 45,005 48,288 25,269 52% 48,288 43,738 -9%Total Misc. and Non-operating 54,098$ 50,139$ 737,382$ 259,788$ 235,269$ 90.6% 259,038$ 259,538$ 0%Prior Period Adjustment#DIV/0!Total Stormwater Fund Expenses: 211,494$ 216,506$ 951,183$ 502,730$ 330,855$ 65.8%485,996$ 1,316,343$ Net Stormwater Fund Revs. Over/(Under) Expenses: 190,767$ 285,695$ (425,314)$ 88,654$ (101,375)$ 105,388$ (726,749)$ 23 Proposed Pay 2024 Property Tax Impact Worksheet Taxing District: STEP 1 - Calculate the Taxing District's Tax Rate: Actual Proposed % Item Pay 2023 Pay 2024 Change (A)(B)(C) 1.Levy before reduction for state aids $7,798,403 $8,921,541 14.4% 2.State Aids - $0 $0 0.0% 3. Certified Property Tax Levy = $7,798,403 $8,921,541 14.402% 4.Fiscal Disparity Portion of Levy - $433,046 $389,878 -10.0% 5.Local Portion of Levy = $7,365,357 $8,531,663 15.8% 6.Local Taxable Value 2024 is an ESTIMATE ÷ 30,606,781 $34,758,875 13.6% 7. Local Tax Rate = 24.064% 24.545% 2.0% 8.Market Value Referenda Levy $0 $0 0.0% 9.Fiscal Disparity Portion of Levy (SD only)- $0 $0 0.0% 10.Local Portion of Levy = $0 $0 0.0% 11.Referenda Market Value 2024 is an ESTIMATE ÷ 000.0% 12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0% STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes: 13.Assumes a 3.9%change in market value from 2023 to 2024, 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 2023 Pay 2023 76,000 @40%500,000@1.0% (A7 x G) + MV - rem @ 9% (D) - (E) rem @ 1.25% (A12 X D) 14.554,400 0 554,400 5,680 $1,366.86 15.240,600 15,600 225,000 2,250 $541.45 16.288,700 11,300 277,400 2,774 $667.55 17.336,900 6,900 330,000 3,300 $794.13 18.385,000 2,600 382,400 3,824 $920.23 Proposed Pay 2024 Pay 2024 MV 76,000 @40%500,000@1.0% (B7 x G) + X 1.039 - rem @ 9% (D) - (E) rem @ 1.25% (B12 x D) 19.576,000 0 576,000 5,950 $1,460.43 20.250,000 14,700 235,300 2,353 $577.54 21.300,000 10,200 289,800 2,898 $711.31 22.350,000 5,700 344,300 3,443 $845.08 23.400,000 1,200 398,800 3,988 $978.85 Percentage Change from 2023 to 2024 24.3.9% 0.0% 3.9% 4.8% 6.8% 25.3.9%-5.8%4.6% 4.6% 6.7% 26.3.9%-9.7%4.5% 4.5% 6.6% 27.3.9%-17.4%4.3% 4.3% 6.4% 28.3.9%-53.8%4.3% 4.3% 6.4% 0800 Lake Elmo Law Enforcement Center • 15015 62nd Street North • P. O. Box 3801 • Stillwater, MN 55082-3801 Telephone: 651-430-7600 • Fax: 651-430-7603 • TTY: 651-430-6246 www.wcso.info Washington County is an equal opportunity organization and employer Office of the Sheriff Commitment to Excellence Dan Starry County Sheriff Douglas H. Anschutz Chief Deputy July 25, 2023 Kristina Handt City Administrator City of Lake Elmo Our goal at the Washington County Sheriff’s Office is to collaborate with the community to provide high-quality public safety services in a responsible manner through innovation, leadership, and the cooperation of dedicated people. The remarkable men and women who comprise the Sheriff’s Office carry out this mission in their work each day, and we strive to provide the citizens of Washington County with the most efficient and cost-effective services possible. In 2023, we prioritized our commitment to the recruitment and retention of the highest-caliber law enforcement professionals possible, in part through competitive wage ranges. Currently in the State of Minnesota there are an unprecedented 189 agencies seeking qualified candidates. I am proud to report our deputy positions are currently fully staffed, allowing us to maintain a highly skilled and qualified team. Despite our achievements in personnel management, we continue to face escalating demands across all the communities we serve, including a sustained increase in agency calls in our patrol division. Over the past three years, we have experienced a 467 percent increase involving people in crisis in our response areas. Just last year, calls for service in the City of Lake Elmo reached over 8,000. For 2024, we are requesting that an additional patrol deputy be added to the Lake Elmo contract for a total of 7 FTE. We feel this addition is essential to effectively meet the public safety expectations and needs of our community. We are asking for the support of the Lake Elmo City Council to approve this request. I am aware of the costs associated with adding an FTE, and I would not ask unless I felt this addition was in the best interest of the residents we serve, and the deputies that are called upon to respond to these calls for service. We value our continued partnership, and we are committed to working together to provide the highest level of public safety services possible. Thank you for your continued trust and I look forward to working together in the years ahead. In service, Dan Starry Sheriff City of Lake Elmo 2024 Police Services 6.0 FTE Deputies, 1.0 FTE Sergeant WAGES Units Rate Amount Deputies Regular Pay 12,480 $43.01 $536,796.81 Holiday 528 $43.01 $22,710.63 Vacation 720 $43.01 $30,969.05 Sick Leave 240 $43.01 $10,323.02 Shift Differential 10,400 $1.00 $10,400.00 Overtime 750 $64.52 $48,389.14 Sergeant Regular Pay 2,080 $54.16 $112,654.88 Holiday 96 $54.16 $5,199.46 Paid Time Off 160 $54.16 $8,665.76 Overtime 50 $81.24 $4,062.08 Total Annual Wages $790,170.81 BENEFITS PERA 17.70%$139,860.23 Medicare 1.45%$11,457.48 Employer Liability 4.50%$35,557.69 Medical Insurance $107,980.46 Life Insurance $343.00 Long Term Disability $812.00 Total Annual Benefits $296,010.86 OTHER EXPENSES Cost of Administrative Support $33,593.32 Cost of Supervision $65,635.55 Uniform/Vest Replacement 7 $1,445.00 $10,115.00 Radio/Gun/Taser Replacement 7 $900.00 $6,300.00 Body Worn Camera/Radio Service 7 $1,000.00 $7,000.00 Vehicle Mileage 175,000 $0.685 $119,875.00 Records Management System $36,045.89 Total Annual Other Expenses $278,564.77 CREDITS Police State Aid Credit ($75,268.51) Total Annual Credits ($75,268.51) Total Annual Contract Cost $1,289,477.92 City of Lake Elmo 2024 Police Services 5.0 FTE Deputies, 1.0 FTE Sergeant WAGES Units Rate Amount Deputies Regular Pay 10,400 $43.01 $447,330.67 Holiday 440 $43.01 $18,925.53 Vacation 600 $43.01 $25,807.54 Sick Leave 200 $43.01 $8,602.51 Shift Differential 8,320 $1.00 $8,320.00 Overtime 625 $64.52 $40,324.28 Sergeant Regular Pay 2,080 $54.16 $112,654.88 Holiday 96 $54.16 $5,199.46 Paid Time Off 160 $54.16 $8,665.76 Overtime 50 $81.24 $4,062.08 Total Annual Wages $679,892.70 BENEFITS PERA 17.70%$120,341.01 Medicare 1.45%$9,858.44 Employer Liability 4.50%$30,595.17 Medical Insurance $92,554.68 Life Insurance $294.00 Long Term Disability $696.00 Total Annual Benefits $254,339.30 OTHER EXPENSES Cost of Administrative Support $28,794.28 Cost of Supervision $54,696.29 Uniform/Vest Replacement 6 $1,445.00 $8,670.00 Radio/Gun/Taser Replacement 6 $900.00 $5,400.00 Body Worn Camera/Radio Service 6 $1,000.00 $6,000.00 Vehicle Mileage 150,000 $0.685 $102,750.00 Records Management System $36,045.89 Total Annual Other Expenses $242,356.46 CREDITS Police State Aid Credit ($64,515.87) Total Annual Credits ($64,515.87) Total Annual Contract Cost $1,112,072.60