HomeMy WebLinkAbout2018-City-of-Lake-Elmo-Budget BookAdopted December 5, 2017
2018 Budget
City of Lake Elmo
3800 Laverne Avenue
Lake Elmo, Minnesota 55042
Phone: 651-747-3900
Fax: 651-747-3901
Web: www.lakeelmo.org
CITY OFFICIALS
Mike Pearson, Mayor
Justin Bloyer, Councilmember
Julie Fliflet, Councilmember
Jill Lundgren, Councilmember
Christine Nelson, Councilmember
CITY MANAGEMENT TEAM
Kristina Handt, City Administrator
Emily Becker, Director of Planning
Michael Bent, Building Official
Julie Johnson, City Clerk
Greg Malmquist, Fire Chief Brian Swanson, Finance Director Rob Weldon, Director of Public Works
FINANCE COMMITTEETerry Forrest, Chair Anne Cohen, Member Thomas Wall, Member
2018 BUDGET INDEX
1.Organizational Chart ......................................................................................................................... Page 4
2. 2018 General Fund Budget Highlights ............................................................................................. Page 5
3. 2018 Budget Calendar and Summary Information ........................................................................... Page 9
4. 2018 General Fund Budget Detail Information .............................................................................. Page 19
5. 2018 Utility Fund Budgets Highlights ............................................................................................ Page 30
6.2018 Utility Fund Budgets Detail Information ............................................................................... Page 32
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GENERAL FUND HIGHLIGHTS
At the December 5, 2017 Regular City Council Meeting, the City Council adopted the following:
1) Set the 2018 Final Property Tax Levy at $3,596,601, which is an increase of $646,175 or approximately 21.90% over the 2017 Final Property Tax Levy.
2) The Adopted 2018 General Fund Budget is $4,670,734, which is $719,348 or an approximate 18.20% increase compared to the 2017 Adopted Budget.
Revenues:
1. Property taxes for the General Fund – For the 2018 Proposed General Fund Budget, property taxes will
increase from $1,818,847 for the 2017 Adopted Budget to $2,382,813 for the 2018 Proposed Budget, which is an increase of $563,966, or 31.01%.
2. Licenses and Permits – These are based on staff estimates for related activities within the City, with most
line items remaining reasonably consistent compared to the 2017 Adopted Budget. A few key items of note are:
a. Building Permits – Revenue of $800,000, which is approximately $8,000, or 1% less than the 2017 Adopted Budget. This is based on 250 new residential units being constructed in 2018, which is consistent with 2017.
b. Heating and Plumbing Permits – Both of these are proposed to increase by approximately $15,000 based on a fee charged for a fireplace, and sewer and water permit, both of which are $60.00.
c. Fire Sprinkler Alarm Fees – This fee was instituted in 2017, based on history and estimates were
reduced by $5,000 in total, or 33.33%. This fee was also split into two object codes, Fire Sprinkler Alarm and Fire Alarm Fees.
3. Intergovernmental – Municipal State Aid – Maintenance is projected to increase by approximately $4,700 or 3.61% based on information from MNDOT.
4. Charges for Services – These are based from staff estimates and historical information. Two key items of note are :
a. Zoning and Subdivision Fees – These were increased by $32,000, from $23,000 to $55,000, based on new construction fees and staff estimates for planning and zoning activities. b. Plan Check Fees – This line item is proposed to increase by approximately $12,000 or 2.34%,
based on more detailed analyses on the building permits that require plan check review to occur.
5. Fines are Forfeits – This line item is proposed to increase by $2,500, or 5.38% based on historical
averages.
6. Miscellaneous – Key line items of change compared to the 2017 Adopted Budget are: a. Cable Franchise Revenue – This is proposed to decline by $4,000 or 5.56% based on a city
discontinuing participating in the franchise resulting in lower total revenues to be allocated among the remaining cities.
b. Miscellaneous Revenue – This increase of $25,900, from $4,000 to $29,900, pertains to tax forfeit
receipts, miscellaneous accounts receivable items and development fees.
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c. Tower Rent – This proposed increase of $7,000, or 15.22% is based on existing contracts.
d. Use of Fund Balance – The proposed increase of $44,000, or 29.33%, from $150,000 to $194,000,
is based on a change in philosophy from 2017 to 2018. In 2017, Fund Balance was used to balance the budget from an operational standpoint. For 2018, based on meetings with the Finance
Committee, the use of fund balance is being allocated for capital purchases in the General Fund for
items less than $75,000. Based on this, the proposed purchases are a vehicle for Inspections of $24,000, a 1 Ton Truck for $70,000, Vac Trailer for $45,000, an asphalt roller for $30,000 and a
Cushman Utility Vehicle for $25,000.
Expenditures:
1) Expenditure themes in the General Fund From the 2017 Adopted to 2018 Proposed - a) Staffing – For 2018, no new staffing positions are proposed in the budget. Two key items of note: 1) The Assistant City Administrator position that was approved in 2017, which reflects approximately three and
half months of expenditures in 2017 and then a full year in 2018. This position will be allocated 50% to Administration and 50% to Communications. 2) The new staffing model approved for the Fire Department in 2017 is shown for a full year in 2018.
b) Salaries – Extensive work and a compensation study occurred to determine budgeted salary proposals. Staff is recommending salary adjustments to bring staff into alignment of its peer cities group with an
inflationary adjustment of two percent. As such, in the expenditures section below, this will not be discussed individually except in the case of staffing model changes approved by the City Council in 2017.
c) Benefits – Subsequent to the 2018 Preliminary General Fund and Property Tax Levy adoption, staff worked to secure better health insurance rates for non-union staff and was successful. Based on budgeted estimates from the original renewal rates for 2018 and comparing them to the new rates, the City was able to reduce
the overall city budget by approximately $33,000, with a General Fund and property tax levy reduction of approximately $30,000. This information was presented to the City Council on November 14th and
approved. For other benefits, such as FICA, Medicare, PERA, etc., many of these correlate to salaries on a
percentage basis, so as salaries are adjusted, so are these benefits.
d) Capital Outlay – As outlined in the Revenues section above, Capital Outlay within the General Fund for
items under $75,000 will be proposed to be paid with Fund Balance for the 2018 Proposed Budget. 2) Key Expenditure Changes by Dept./Cost Center from 2017 Adopted to 2018 Proposed–
a) Administration –
i) Personnel - Increased by approximately $85,300, or 41%, which is attributed to the Assistant City Administrator salaries and benefits position approved by the City Council in 2017, and other wage
adjustments outlined in item #1 above. ii) Materials and Supplies – Legal Services is proposed to decrease by $70,000, or 41.18% based on shifting litigation costs related to 3M to the Water Fund.
iii) Charges and Services – Assessing services is proposed to increase by $15,350, or 40.39%, based on
250 new parcels and the Washington County charge. Contract Services, IT, and Software Programs, are proposed to increase by $11,250, for Shred It, a new website and computer and existing software
licensing. Legal Publishing is proposed to increase by approximately $6,000 or 83% for legal codification updates and other publishing requirements. Cable Operation Expense will decline entirely from $31,400 related to a one-time capital expenditure.
b) Elections – This is proposed to increase by $9,000 for the 2018 Election cycle.
c) Communications – This budget is proposed to increase by approximately $20,000, or 29%, for Personnel Costs related to the Assistant City Administrator of approximately $41,000, quarterly newsletters for $6,000 including postage, $5,000 for cable operations to cover increased meeting and a reduction of approximately
$32,000 for IT/Web costs being proposed for allocation between the General Fund and Utility Funds.
d) Finance –
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i) Personnel – Proposed to decrease by approximately $58,000, or 63% based on contracting for Finance
Director services and increasing the part-time accountant to full-time as part of the department
reorganization in 2017 after the 2017 Adopted Budget was approved. ii) Charges and Services – Audit services will increase approximately $3,000, or 3% based on the
contract. Contract services is proposed to increase by approximately $108,000 based on Finance
Director Services being provided by an external firm. Software services is proposed to increase by approximately $19,000 for support for financial related software and the General Funds share of new
financial related software.
e) Planning and Zoning – Charges and Services – This section is proposed to decrease by approximately
$62,000 with the vast majority of the decrease attributed to the Comprehensive Plan update being split into
2017 and 2018 budget cycles based on the timing of the costs.
f) City Hall – Charges and Services – Repair/Maint. Contractual Equipment is to increase by approximately
$2,500, or 16% based on a new copier lease. g) Police – Charges and Services – Contract with Washington County proposed to increase by approximately
$46,300 or 7.49%. This reflects having the sergeant position filled for the whole year. h) Fire –
i) Personnel – Based on City Council action earlier this year, staff was directed to proceed with a revised staffing model that includes career, part-time and paid on call firefighters. As such, this section increased by approximately $181,000, or 82%. Major changes in this section are the increase in part-
time salaries of approximately $127,000 for 144 hours of service coverage per week and the associated benefits of approximately $34,000 for this change. The remaining amount of the increase was related to
the paid-on-call and personnel changes.
ii) Charges and Services – This section increased by approximately $19,000, or 17%, which is mostly related to physicals, training, uniforms for the new part-time hires and repairs.
i) Building Inspection – i. Charges and Services - This section increased by approximately $3,000, or 19%. This is based on I-pads and telephone service for fieldwork of approximately $8,000 and a
reduction of $5,000 for engineering services that can be handled by the current Building Official.
ii. Capital Outlay – Vehicle purchase of $24,000 approximately to be paid from Fund
Balance. j. Emergency Communications – Contract Services – decrease of $3,615, or 67% for pole replacement
project done in 2017.
k. Public Works –
i. Personnel – On call pay was added for $4,000 for the year and a safety clothing allowance is being allocated that total $175 per employee that is split among Public Works, Parks and the three Utility Funds.
ii. Material and Supplies – Increased by approximately $16,000, or 2.86%, which is related to sand/salt increase of $10,000, small tools and minor equipment increase of $5,000 for a pallet rack and net increase of $1,000 across various accounts.
iii. Charges and Services – This section is projected to increase by approximately $48,000, or
30%. This is based on approximately $24,000 for seven new 800mhz radios and annual cost. Repairs and maintenance is proposed to increase by approximately $31,000 in total,
which includes purchases of fan and locks for $10,000 and $1,000 respectively as well as increased estimates for equipment maintenance. Equipment rental is projected to increase by $2,000, uniforms by $2,500, Clean-up Days eliminated per City Council action saving
$10,000, and the remaining line items resulting in a net reduction of approximately $1,500.
iv. Capital Outlay – This line item is project to increase by $145,000 for the purchase of a 1-
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Ton Truck for $70,000, Vac Trailer for $45,000, an asphalt roller for $30,000. This is to
be paid from Fund Balance.
l. Parks and Recreation –
i. Material and Supplies – This section is proposed to increase by approximately $2,800, or
25%, which includes $1,000 for operating supplies, $1,000 for Repair/Maint. Supplies and a net increase of $800 across the remaining line items. ii. Charges and Services – The net impact on this section is a decrease of approximately
$9,000, based on a decrease of $25,000 for the lakes matching grant, as proposed by the Finance Committee. Also an increase in contract services of $13,000 this includes turf
treatments for $8,000 and Sunfish Lake Management cost of $5,000. Repairs and
maintenance increased by approximately $3,000. iii. Capital Outlay – This line item includes the proposed purchase of a Cushman Utility
vehicle for $25,000, which in accordance with the other capital purchases, will be paid from
Fund Balance. m. Compensation Adjustment - This section decreased by $35,000, as now all salary and benefit adjustments
are being incorporated into the Departmental or cost center budgets.
2017 Final and Proposed 2018 Final Property Tax Levy, Tax Capacity and Rate Information:
1) The 2018 Final Property Tax Levy is $3,596,601, which is an increase of $646,175, or approximately
21.90% compared to the 2017 Final Property Tax Levy. 2) Of the 2018 Final Property Tax Levy, the Debt Service portion of the levy is $1,213,788, which accounts
for approximately 33.47% of the total levy. 3) The 2018 Property Tax Rate is 22.60%, compared to 20.02% for the 2017 Final Property Tax Rate, which is
an increase of approximately 12.89%. This lesser increase compared to the property levy is a result of increased tax capacity within the City spreading the property tax levy over a larger number of properties.
4) From 2013 Final to 2018 Proposed, tax capacity has increased from approximately $11.38 million to $15.92 million or approximately 39.81%. During that same time, the tax rate has declined from 27.82% to the
proposed rate of 22.60%, or a decrease of approximately 18.75%.
The 2018 tax capacity and tax rate will experience minor fluctuations as Washington County refines its Pay 2018 taxing information throughout the year, and will not become final until early 2018 when the property tax statements
to go out.
2018 Property Tax Levy Impact on a Median Value Homesteaded Property City Share of Taxes
For a median valued home of $378,300 that experiences a change in valuation of 1.19%, to $382,800, based on information from Washington County, the estimated City share of property taxes for the Proposed 2018 Final
Property Tax Levy would be approximately $859 compared to $751 for the 2017 Final Property Tax Levy. This is an increase of $108, or approximately 14.4% for the estimated City share of property taxes. This information is
contingent upon changes in overall valuation, tax capacity, and the City’s 2018 Final Property Tax Levy.
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CITY OF LAKE ELMO
2018 Budget Calendar
4/19/2017 Draft CIP Package Distributed to Departments
5/12/2017 Proposed CIP listings to Administrator and Finance Director
5/22/2017 Proposed Parks CIP to Parks Commission
5/23/2017 Proposed CIP from MAC and Public Safety
6/8/2017 Proposed 5 year CIP presented to Finance Committee
6/12/2017 Revenue and expense budget detail to Dept heads (actuals through May) for use to project balance of 2017 and 2018 budget
6/19/2017 Detailed 2017/2018 budget worksheets due back to Finance
6/26-6/30 Budget review with Dept. Heads, Administrator & Finance Department
7/6/2017 Departmental changes completed by Finance
7/7/2017 Proposed Budget to Dept. Supervisors for Final Comments
7/13/2017 Proposed 2018 budgets to FC
8/10/2017 Finance and Council Workshop – Proposed Budget
8/22/2017 Council Workshop – Proposed Budget
9/19/2017 Proposed Budget to City Council For Adoption by Resolution & Property Tax Levy
9/29/2017 Proposed Budget (adopted by Resolution) & Proposed Property Tax Levy
Certified to the County. Certify Hearing(s) Dates.
11/14/2017 Council Workshop – Proposed Budget (optional)
12/5/2017 Final Budget & Levy determination Public Hearing 7:00PM City Hall
12/19/2017 Final Budget & Levy Determination (if necessary) 7:00PM City Hall
12/28/2017 Final Levy certified to the County & Adopt Final Budget
CRITICAL DATES
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Budget –General Fund Revenues
2017 2018 2017 – 2018
Revenues:Adopted Proposed Change
General Property Taxes $ 1,818,847 $ 2,382,813 31.01%
Licenses and Permits 964,367 994,400 3.11%
Intergovernmental 201,095 205,896 2.39%
Charges for Services 566,577 611,595 7.95%
Fines, Forfeits, and Penalties 46,500 49,000 5.38%
Investment Earnings 40,000 40,000 0.00%
Miscellaneous 164,000 193,030 17.70%
Use of Fund Balance 150,000 194,000 29.33%
Total Revenues $3,951,386 $4,670,734 18.20%
___________________________________________________________________
10
Budget –General Fund Expenditures
2017 2018 2017 - 2018
Expenditures:Adopted Proposed Change
Total General Government $1,208,653 $1,236,966 2.34%
Total Parks 251,529 275,880 9.68%
Total Public Safety 1,427,483 1,757,118 23.09%
Total Public Works 1,063,721 1,400,770 31.69%
Total General Fund $3,951,386 $4,670,734 18.20%
26.5%
5.9%
37.6%
30.0%
2018 Proposed
Gen. Govt.
Parks
Public Safety
Public Works
30.6%
6.4%
36.1%
26.9%
2017 Adopted
Gen. Govt.
Parks
Public Safety
Public Works
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Tax Levy Allocation –21.90% Increase
2017 2018 Dollar Chg. % Chg.
Final Levy Proposed From 2017 From 2017
TAX CAPACITY BASED TAX LEVY
General Fund 1,818,847$ 2,382,813$ 563,966$ 31.01%
Library *256,957 - (256,957) -100.00%
G.O. Imp. Bonds - Series 2009B 52,959 50,911 (2,048) -3.87%
G.O. Imp. Bonds - Series 2010A 57,683 61,206 3,523 6.11%
G.O. Cap. Imp. Xover Ref. Bonds - Series 2010B 202,605 204,519 1,914 0.94%
G.O. Imp. Bonds - Series 2011A 74,368 73,254 (1,114) -1.50%
G.O. Imp. Bonds - Series 2012B 62,656 61,141 (1,515) -2.42%
G.O. Imp. Bonds - Series 2014A 207,218 203,045 (4,173) -2.01%
G.O. Imp. Bonds - Series 2015A 17,756 28,683 10,927 61.54%
G.O. Imp. Bonds - Series 2016A 199,377 189,419 (9,958) -4.99%
G.O. Imp. Bonds - Series 2017A - 341,610 341,610 N/A
TOTAL TAX CAPACITY BASED TAX LEVIES 2,950,426$ 3,596,601$ 646,175$ 21.90%
___________________________________________________________________
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Tax Levy Allocation –Debt Service
•Debt service portion of the tax levy is $1,231,788,
or approximately 33.47% of the total levy
•Debt levy increased by $339,166, which is related
to the 2017A Bonds of $341,610 and small
reductions in other bonds of $2,444.
•2017A Bonds are being utilized for the following:
–Downtown project
–Equipment purchases –Dump and plow trucks
–Olson Lake Trail
–Street improvements –North Tri Lakes
___________________________________________________________________
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Average Residential Property Tax
Percentage Change –All Taxing
Jurisdictions –2017 to 2018___________________________________________________________________
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
10.21%
44.05%
38.65%
6.09%
1.00%Number of propertiesPercentage change in taxes
Reduction
0.0 - 5.0% Incr
5.01 - 10.0% Incr
10.01 - 20.0% Incr
Over 20% Incr
14
Residential Estimated City Share of Property
Taxes –2018 Final Levy –21.90% Increase___________________________________________________________________
* These are estimated figures at particular price points.
Homes at the price points will not experience these exact changes.
Assessed Market Val.Taxable Taxable Estimated City Tax Dollar Percent
2016 For 2017 For Market Market 2017 2018 Change Change
Pay 2017 Pay 2018 Value 2017 Value 2018
148,200 150,000 124,298 126,260 248.81 285.31 36.50 14.7%
247,000 250,000 231,990 235,260 464.39 531.62 67.24 14.5%
378,300 382,800 375,107 380,012 750.87 858.72 107.85 14.4%
420,000 425,000 420,000 425,000 840.74 960.38 119.65 14.2%
494,100 500,000 494,100 500,000 989.06 1,129.86 140.80 14.2%
592,900 600,000 592,900 600,000 1,233.33 1,412.32 179.00 14.5%
691,700 700,000 691,700 700,000 1,480.54 1,694.79 214.25 14.5%
790,500 800,000 790,500 800,000 1,727.76 1,977.25 249.49 14.4%
900,000 917,836 900,000 917,836 2,001.75 2,310.10 308.35 15.4%
Assumptions:
2017 and 2018 tax capacity rate based on Washington County information.
Tax capacity rates increase from 1% to 1.25% for values over $500,000.
= Median Value Home in Lake Elmo
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Average Commercial/Industrial and Apartments
Property Tax Percentage Change –All Taxing
Jurisdictions –2017 to 2018
___________________________________________________________________
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%71.51%
19.19%
5.81%
1.16%2.33%Number of propertiesPercentage change in taxes
Reduction
0.0 - 5.0% Incr
5.01 - 10.0% Incr
10.01 - 20.0% Incr
Over 20% Incr
16
Where Your Property Taxes Go
2018 Proposed Figures
___________________________________________________________________
37.5%
28.6%
25.4%
8.5%
County
City
School
Other
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How Do Our Taxes Compare?
Proposed 2018 Tax Rates of the City Share in Washington County
*Information provided by Washington County
Lake Elmo
18
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
General Fund Revenues Detail:
Taxes
101-000-0000-31010 Current Ad Valorem Taxes 2,206,350$ 2,019,331$ 1,629,875$ 1,629,875$ 2,202,698$ 35.15%
101-000-0000-31020 Delinquent Ad Valorem Taxes 22,467 13,546 15,000 15,000 15,000 0.00%
101-000-0000-31030 Mobile Home Tax 18,874 14,366 12,000 12,000 15,000 25.00%
101-000-0000-31040 Fiscal Disparities 179,607 157,096 161,272 161,272 149,615 -7.23%
101-000-0000-31910 Penalty & Interest on Taxes 725 185 700 700 500 -28.57%
Total Taxes 2,428,022$ 2,204,523$ 1,818,847$ 1,818,847$ 2,382,813$ 31.01%
Licenses and Permits
101-000-0000-32110 Liquor License 8,350 7,025 9,000 8,300 8,300 -7.78%
101-000-0000-32180 Wastehauler License 480 1,560 1,000 1,000 1,000 0.00%
101-000-0000-32181 General Contractor License 50 150 150 - - -100.00%
101-000-0000-32183 Heating Contractor License 3,901 3,450 2,850 1,200 - -100.00%
101-000-0000-32210 Building Permits 421,941 902,690 808,157 900,000 800,000 -1.01%
101-000-0000-32211 Driveway Permits 250 10,190 - 17,500 17,500 #DIV/0!
101-000-0000-32220 Heating Permits 34,359 128,558 44,820 122,000 60,000 33.87%
101-000-0000-32230 Plumbing Permits 42,662 92,752 44,820 90,000 60,000 33.87%
101-000-0000-32240 Animal License 2,116 1,900 1,720 2,000 2,000 16.28%
101-000-0000-32250 Utility Permits 59,033 60,234 33,000 33,000 33,000 0.00%
101-000-0000-32260 Burning Permit 1,530 2,035 3,750 3,750 2,500 -33.33%
101-000-0000-32270 Massage Therapy Licenses 200 75 100 100 100 0.00%
101-000-0000-35101 Fire Sprinkler Alarm Fees - - 15,000 15,000 8,500 -43.33%
101-000-0000-35102 Fire Alarm Fees - - - - 1,500 #DIV/0!
Total Licenses and Permits 574,871$ 1,210,619$ 964,367$ 1,193,850$ 994,400$ 3.11%
Intergovernmental
101-000-0000-33418 MSA - Maintenance 119,464 123,433 130,838 122,883 135,561 3.61%
101-000-0000-33420 State Fire Aid 58,166 59,136 47,000 47,000 47,000 0.00%
101-000-0000-33422 PERA Aid 2,749 2,749 2,749 2,749 2,749 0.00%
101-000-0000-33426 Miscellaneous State Grants 26,285 8,367 4,820 4,820 4,820 0.00%
101-000-0000-33621 Recycling Grant 15,688 15,688 15,688 15,688 15,766 0.50%
Total Intergovernmental 222,352$ 209,373$ 201,095$ 193,140$ 205,896$ 2.39%
Charges for Services
101-000-0000-34103 Zoning & Subdivision Fees 29,035 33,490 23,000 50,000 55,000 139.13%
101-000-0000-34104 Plan Check Fees 242,970 500,965 513,002 509,822 525,000 2.34%
101-000-0000-34105 Sale of Copies, Books, Maps 116 213 280 125 200 -28.57%
101-000-0000-34107 Assessment Searches 3,030 4,905 1,395 1,000 1,395 0.00%
101-000-0000-34110 Rent - - - 12 - #DIV/0!
101-000-0000-34111 Cable Operation Reimbursement 71,912 1,600 4,000 4,000 5,000 25.00%
101-000-0000-36206 Escrow Administration Fee - 2,800 24,900 25,000 25,000 0.40%
Total Charges for Services 347,063$ 543,973$ 566,577$ 589,959$ 611,595$ 7.95%
Fines and Forfeits
101-000-0000-35100 Fines 48,739 49,505 46,500 49,000 49,000 5.38%
Total Fines and Forfeits 48,739$ 49,505$ 46,500$ 49,000$ 49,000$ 5.38%
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CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
Investment Earnings
101-000-0000-36210 Interest Earnings 23,501 20,437 40,000 25,000 40,000 0.00%
Total Investment Earnings 23,501$ 20,437$ 40,000$ 25,000$ 40,000$ 0.00%
Miscellaneous
101-000-0000-33622 Cable Franchise Revenue - 98,218 72,000 94,178 68,000 -5.56%
101-000-0000-36200 Miscellaneous Revenue 2,438 28,205 4,000 32,900 29,900 647.50%
101-000-0000-36204 Reimbursements - Fire - 1,500 500 - - -100.00%
101-000-0000-36207 ISD Service Fee In Lieu of Tax - - 31,500 31,500 32,130 2.00%
101-000-0000-36230 Donations - 10,000 10,000 11,400 10,000 0.00%
101-000-0000-37180 Tower Rent - - 46,000 51,000 53,000 15.22%
101-000-0000-38000 Use of Fund Balance - - 150,000 101,361 194,000 29.33%
Total Miscellaneous 2,438$ 137,924$ 314,000$ 322,340$ 387,030$ 23.26%
Total General Fund Revenues:3,646,987$ 4,376,355$ 3,951,386$ 4,192,136$ 4,670,734$ 18.20%
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CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
General Fund Expenditures Detail:
1110 Mayor & Council
Personnel
101-410-1110-41030 Part-time Salaries 25,690 25,690 25,690 25,690 25,690 0.00%
101-410-1110-41220 FICA Contributions 1,593 1,593 1,593 1,593 1,593 0.00%
101-410-1110-41230 Medicare Contributions 373 373 373 373 373 0.00%
101-410-1110-41510 Workers Compensation 9 - 300 198 198 -34.00%
Total Personnel 27,664$ 27,655$ 27,956$ 27,854$ 27,854$ -0.36%
Materials and Supplies
101-410-1110-42000 Office Supplies - 72 - 120 30 #DIV/0!
101-410-1110-42001 Computer Reimbursement - - - 3,000 - #DIV/0!
101-410-1110-43310 Mileage 169 - 375 100 300 -20.00%
Total Materials and Supplies 169$ 72$ 375$ 3,220$ 330$ -12.00%
Charges and Services
101-410-1110-44300 Miscellaneous 8,764 15,691 5,250 6,750 6,750 28.57%
101-410-1110-44330 Dues & Subscriptions 11,519 11,986 11,813 11,813 12,470 5.56%
101-410-1110-44370 Conferences & Training 1,000 520 1,500 335 1,000 -33.33%
Total Charges and Services 21,283$ 28,197$ 18,563$ 18,898$ 20,220$ 8.93%
1110 Total Mayor & Council 49,116$ 55,924$ 46,894$ 49,972$ 48,404$ 3.22%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 232,992 195,150 153,083 180,359 217,946 42.37%
101-410-1320-41030 Part-time Salaries - 5,613 - 6,240 - #DIV/0!
101-410-1320-41210 PERA Contributions 12,638 14,378 11,481 16,004 16,346 42.37%
101-410-1320-41220 FICA Contributions 13,922 11,823 9,491 12,851 13,146 38.51%
101-410-1320-41230 Medicare Contributions 3,273 2,765 2,220 2,952 3,160 42.34%
101-410-1320-41300 Insurance 44,554 28,335 26,787 34,902 42,456 58.49%
101-410-1320-41510 Workers Compensation 6,717 6,252 6,300 1,437 1,678 -73.37%
Total Personnel 314,096$ 264,317$ 209,362$ 254,745$ 294,732$ 40.78%
Materials and Supplies
101-410-1320-42000 Office Supplies 5,538 5,113 5,500 5,000 4,500 -18.18%
101-410-1320-42030 Printed Forms 1,888 771 700 775 785 12.14%
101-410-1320-43040 Legal Services 100,075 322,842 170,000 100,000 100,000 -41.18%
101-410-1320-43090 Newsletter/Website - - 8,000 90 100 -98.75%
Total Materials and Supplies 107,500$ 328,727$ 184,200$ 105,865$ 105,385$ -42.79%
Charges and Services
101-410-1320-43100 Assessing Services 46,659 52,049 38,000 50,318 53,350 40.39%
101-410-1320-43150 Contract Services 1,100 1,019 - 16,000 3,000 #DIV/0!
101-410-1320-43180 Information Technology/Web 5,967 470 - 1,500 4,500 #DIV/0!
101-410-1320-43190 Software Programs - 2,338 - 3,000 3,750 #DIV/0!
101-410-1320-43210 Telephone 1,388 1,574 1,500 1,718 1,770 17.97%
101-410-1320-43220 Postage 4,541 3,741 3,000 1,000 4,000 33.33%
21
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
101-410-1320-43310 Mileage 70 418 348 750 1,000 187.36%
101-410-1320-43510 Legal Publishing 6,513 8,003 7,088 7,500 13,000 83.41%
101-410-1320-43610 Insurance 16,386 26,121 28,000 28,500 29,400 5.00%
101-410-1320-43620 Cable Operation Expense - - 31,400 31,400 - -100.00%
101-410-1320-44330 Dues & Subscriptions 1,713 1,877 2,500 1,800 2,250 -10.00%
101-410-1320-44370 Conferences & Training 2,511 844 2,170 1,700 2,000 -7.83%
Total Charges and Services 86,848$ 98,454$ 114,006$ 145,186$ 118,020$ 3.52%
Miscellaneous
101-410-1320-44300 Miscellaneous 1,210 538 600 600 600 0.00%
Total Miscellaneous 1,210$ 538$ 600$ 600$ 600$ 0.00%
1320 Total Administration 509,653$ 692,035$ 508,168$ 506,396$ 518,737$ 2.08%
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 1,280 7,037 - - 7,500 #DIV/0!
101-410-1410-41510 Workers Compensation - - - - - #DIV/0!
Total Personnel 1,280$ 7,037$ -$ -$ 7,500$ #DIV/0!
Charges and Services
101-410-1410-43150 Contract Services 600 1,200 1,200 1,660 1,660 38.33%
Total Charges and Services 600$ 1,200$ 1,200$ 1,660$ 1,660$ 38.33%
Capital Outlay
101-410-1410-45800 Other Equipment - 20 - - - #DIV/0!
Total Capital Outlay -$ 20$ -$ -$ -$ #DIV/0!
Miscellaneous
101-410-1410-44300 Miscellaneous - 835 - - 1,000 #DIV/0!
Total Miscellaneous -$ 835$ -$ -$ 1,000$ #DIV/0!
1410 Total Elections 1,880$ 9,092$ 1,200$ 1,660$ 10,160$ 746.67%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 11,191 - - 7,953 28,434 #DIV/0!
101-410-1450-41030 Part-time Salaries - - - - - #DIV/0!
101-410-1450-41210 PERA Contributions 664 - - 596 2,133 #DIV/0!
101-410-1450-41220 FICA Contributions 680 - - 493 1,763 #DIV/0!
101-410-1450-41230 Medicare Contributions 159 - - 115 412 #DIV/0!
101-410-1450-41300 Insurance 3,672 - - 1,907 7,659 #DIV/0!
101-410-1450-41510 Workers Compensation 213 - - 61 219 #DIV/0!
Total Personnel 16,578$ -$ -$ 11,125$ 40,620$ #DIV/0!
Charges and Services
101-410-1450-43090 Newsletter 4,711 - - 2,000 5,000 #DIV/0!
101-410-1450-43180 Information Technology/Web 35,507 50,580 67,396 38,800 35,500 -47.33%
101-410-1450-43210 Telephone 876 308 - - - #DIV/0!
101-410-1450-43220 Postage 1,208 - - - 1,000 #DIV/0!
22
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
101-410-1450-43310 Mileage 57 - - - - #DIV/0!
101-410-1450-43510 Public Notices 1,586 - - - - #DIV/0!
101-410-1450-43620 Cable Operations 3,849 3,955 - 5,000 5,000 #DIV/0!
101-410-1450-44370 Conferences and Training 360 - - - - #DIV/0!
Total Charges and Services 47,795$ 54,843$ 67,396$ 45,800$ 46,500$ -31.00%
1450 Total Communications 64,733$ 54,843$ 67,396$ 56,925$ 87,120$ 29.27%
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 60,494 63,053 59,561 64,231 14,664 -75.38%
101-410-1520-41030 Part-time Salaries - 12,702 10,000 16,500 6,760 -32.40%
101-410-1520-41210 PERA Contributions 4,537 5,281 4,835 1,438 1,100 -77.25%
101-410-1520-41220 FICA Contributions 3,545 4,500 3,997 1,647 1,328 -66.78%
101-410-1520-41230 Medicare Contributions 829 1,052 935 395 311 -66.74%
101-410-1520-41300 Insurance 10,010 10,938 11,994 6,800 3,831 -68.06%
101-410-1520-41420 Unemployment Benefits - - - 8,742 5,464 #DIV/0!
101-410-1520-41510 Workers Compensation 472 204 600 315 165 -72.50%
Total Personnel 79,886$ 97,731$ 91,922$ 100,068$ 33,623$ -63.42%
Materials and Supplies
101-410-1520-42000 Office Supplies 818 338 600 750 600 0.00%
101-410-1520-42030 Printed Forms 137 1,117 375 300 375 0.00%
Total Materials and Supplies 955$ 1,456$ 975$ 1,050$ 975$ 0.00%
Charges and Services
101-410-1520-43010 Audit Services 28,270 29,345 29,500 29,500 30,425 3.14%
101-410-1520-43150 Contract Services 7,786 114 101 139,493 108,150 106979.21%
101-410-1520-43190 Software Programs 5,379 - - 6,400 19,433 #DIV/0!
101-410-1520-43210 Telephone 408 427 900 850 875 -2.78%
101-410-1520-43310 Mileage - - 50 100 250 400.00%
101-410-1520-44330 Dues & Subscriptions 420 170 670 500 500 -25.37%
101-410-1520-44370 Conferences & Training - - 500 500 750 50.00%
Total Charges and Services 42,263$ 30,056$ 31,721$ 177,343$ 160,383$ 405.61%
Miscellaneous
101-410-1520-44300 Miscellaneous 1,632 1,627 220 1,400 1,625 638.64%
Total Miscellaneous 1,632$ 1,627$ 220$ 1,400$ 1,625$ 638.64%
1520 Total Finance 124,737$ 130,869$ 124,838$ 279,861$ 196,606$ 57.49%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 135,788 149,034 145,407 145,619 146,468 0.73%
101-410-1910-41030 Part-time Salaries - - - 6,240 6,760 #DIV/0!
101-410-1910-41210 PERA Contributions 9,546 11,211 10,906 10,921 10,985 0.72%
101-410-1910-41220 FICA Contributions 7,919 9,075 9,015 9,415 9,500 5.38%
101-410-1910-41230 Medicare Contributions 1,852 2,122 2,109 2,202 2,222 5.36%
101-410-1910-41300 Insurance 29,145 23,249 25,772 30,625 26,803 4.00%
101-410-1910-41510 Workers Compensation 938 415 750 1,181 1,192 58.93%
23
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
Total Personnel 185,188$ 195,105$ 193,959$ 206,203$ 203,930$ 5.14%
Materials and Supplies
101-410-1910-42000 Office Supplies 1,661 810 1,800 350 800 -55.56%
101-410-1910-42030 Printed Forms 958 - 500 750 - -100.00%
Total Materials and Supplies 2,619$ 810$ 2,300$ 1,100$ 800$ -65.22%
Charges and Services
101-410-1910-43020 Comprehensive Planning - - - 54,000 36,000 #DIV/0!
101-410-1910-43030 Engineering Services 16,328 18,688 12,000 13,000 15,000 25.00%
101-410-1910-43150 Contract Services 25,467 25,133 113,500 10,000 10,000 -91.19%
101-410-1910-43190 Software Programs - - - 500 100 #DIV/0!
101-410-1910-43210 Telephone 761 775 1,020 1,000 1,100 7.84%
101-410-1910-43220 Postage 35 6 150 - 25 -83.33%
101-410-1910-43310 Mileage 95 342 150 300 300 100.00%
101-410-1910-43510 Legal Publishing - - - 1,000 500 #DIV/0!
101-410-1910-44330 Dues & Subscriptions 120 617 390 1,000 1,115 185.90%
101-410-1910-44350 Books - - 175 - - -100.00%
101-410-1910-44370 Conferences & Training 555 1,520 1,560 1,500 2,500 60.26%
Total Charges and Services 43,361$ 47,081$ 128,945$ 82,300$ 66,640$ -48.32%
Miscellaneous
101-410-1910-44300 Miscellaneous 31 31 300 200 200 -33.33%
Total Miscellaneous 31$ 31$ 300$ 200$ 200$ -33.33%
1910 Total Planning & Zoning 231,199$ 243,027$ 325,504$ 289,803$ 271,570$ -16.57%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 32,942 34,034 36,000 34,500 36,000 0.00%
101-410-1930-43210 Telephone 204 195 - 200 216 #DIV/0!
Total Charges and Services 33,146$ 34,229$ 36,000$ 34,700$ 36,216$ 0.60%
1930 Total Engineering Services 33,146$ 34,229$ 36,000$ 34,700$ 36,216$ 0.60%
1940 City Hall
Materials and Supplies
101-410-1940-42110 Cleaning Supplies - - 50 -100.00%
101-410-1940-42230 Building Repair Supplies 478 4 300 750 800 166.67%
Total Materials and Supplies 478$ 4$ 350$ 750$ 800$ 128.57%
Charges and Services
101-410-1940-43180 Information Technology/Web - - - 370 389 #DIV/0!
101-410-1940-43210 Telephone 772 614 900 900 900 0.00%
101-410-1940-43810 Utilities 6,968 3,851 6,500 6,500 6,500 0.00%
101-410-1940-43840 Refuse 1,490 1,129 1,355 1,500 1,325 -2.21%
101-410-1940-44010 Repairs/Maint Contractual Bldg 9,139 21,350 6,000 7,000 6,000 0.00%
101-410-1940-44040 Repairs/Maint Contractual Eqpt 10,820 11,365 15,540 14,000 18,000 15.83%
101-410-1940-44120 Rentals - Building 29,532 30,147 31,992 31,992 33,223 3.85%
Total Charges and Services 58,721$ 68,457$ 62,287$ 62,262$ 66,337$ 6.50%
24
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
Miscellaneous
101-410-1940-44300 Miscellaneous 1,802 1,981 1,016 1,016 1,016 0.00%
Total Miscellaneous 1,802$ 1,981$ 1,016$ 1,016$ 1,016$ 0.00%
1940 Total City Hall 61,000$ 70,442$ 63,653$ 64,028$ 68,153$ 7.07%
2100 Police
Charges and Services
101-420-2100-43150 Law Enforcement Contract 527,462 536,330 618,357 618,357 664,675 7.49%
101-420-2100-44300 Misc. - Community Event - - 1,000 1,800 1,000 0.00%
Total Charges and Services 527,462$ 536,330$ 619,357$ 620,157$ 665,675$ 7.48%
2100 Total Police 527,462$ 536,330$ 619,357$ 620,157$ 665,675$ 7.48%
2150 Prosecution
Charges and Services
101-420-2150-43045 Attorney Criminal 55,710 44,144 43,200 43,200 44,996 4.16%
Total Charges and Services 55,710$ 44,144$ 43,200$ 43,200$ 44,996$ 4.16%
2150 Total Prosecution 55,710$ 44,144$ 43,200$ 43,200$ 44,996$ 4.16%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 70,680 71,918 72,970 82,597 85,515 17.19%
101-420-2220-41030 Part-time Salaries 105,487 96,663 97,724 129,502 228,179 133.49%
101-420-2220-41210 PERA Contributions 14,829 14,699 11,821 23,020 39,180 231.44%
101-420-2220-41220 FICA Contributions 5,681 6,038 6,059 4,340 4,340 -28.37%
101-420-2220-41230 Medicare Contributions 2,532 2,364 2,475 2,400 1,015 -58.99%
101-420-2220-41300 Insurance 14,275 13,673 14,993 16,448 17,093 14.01%
101-420-2220-41510 Workers Compensation 20,966 12,879 15,000 17,219 26,481 76.54%
Total Personnel 234,449$ 218,234$ 221,042$ 275,526$ 401,803$ 81.78%
Materials and Supplies
101-420-2220-42000 Office Supplies 1,373 1,444 1,850 1,500 500 -72.97%
101-420-2220-42080 EMS Supplies 453 888 5,800 5,800 1,200 -79.31%
101-420-2220-42090 Fire Prevention 142 722 3,000 3,000 3,000 0.00%
101-420-2220-42120 Fuel, Oil and Fluids 10,015 7,644 11,000 7,500 8,000 -27.27%
101-420-2220-42400 Small Tools & Equipment 20,734 10,539 11,700 11,700 22,675 93.80%
Total Materials and Supplies 32,717$ 21,237$ 33,350$ 29,500$ 35,375$ 6.07%
Charges and Services
101-420-2220-43050 Physicals 5,199 4,221 2,400 4,300 8,075 236.46%
101-420-2220-43210 Telephone 4,316 3,682 4,200 4,200 4,200 0.00%
101-420-2220-43230 Radio 20,446 18,917 22,018 22,018 21,616 -1.83%
101-420-2220-43310 Mileage 578 814 500 500 500 0.00%
101-420-2220-43630 Insurance 5,469 7,290 8,300 8,300 8,549 3.00%
101-420-2220-43810 Utility 14,161 9,520 15,500 15,500 15,500 0.00%
101-420-2220-43840 Refuse 3,455 2,948 2,400 3,200 3,200 33.33%
101-420-2220-44010 Repairs/Maint Bldg 5,960 17,938 7,800 7,800 7,000 -10.26%
25
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
101-420-2220-44040 Repairs/Maint Eqpt 25,224 41,975 22,967 37,000 25,896 12.75%
101-420-2220-44170 Uniforms 1,862 5,255 2,500 4,000 9,821 292.84%
101-420-2220-44330 Dues & Subscriptions 3,303 3,275 3,733 3,500 3,955 5.95%
101-420-2220-44350 Books - 230 220 280 440 100.00%
101-420-2220-44370 Conferences & Training 8,775 17,663 19,891 16,000 22,514 13.19%
Total Charges and Services 98,750$ 133,727$ 112,429$ 126,598$ 131,266$ 16.75%
Capital Outlay
101-420-2220-45500 Vehicle - - - 64 - #DIV/0!
Total Capital Outlay -$ -$ -$ 64$ -$ #DIV/0!
Miscellaneous
101-420-2220-44300 Miscellaneous 2,721 2,290 2,000 2,000 2,000 0.00%
Total Miscellaneous 2,721$ 2,290$ 2,000$ 2,000$ 2,000$ 0.00%
2220 Total Fire 368,637$ 375,488$ 368,821$ 433,688$ 570,444$ 54.67%
2250 Fire Relief
Charges and Services
101-420-2250-44920 Fire State Aid 58,166 59,136 47,000 47,000 47,000 0.00%
Total Charges and Services 58,166$ 59,136$ 47,000$ 47,000$ 47,000$ 0.00%
2250 Total Fire Relief 58,166$ 59,136$ 47,000$ 47,000$ 47,000$ 0.00%
2400 Building Inspection
Personnel
101-420-2400-41010 Full-time Salaries 99,174 167,498 232,801 265,364 272,754 17.16%
101-420-2400-41210 PERA Contributions 7,250 12,102 15,132 19,902 20,457 35.19%
101-420-2400-41220 FICA Contributions 5,834 10,062 14,434 16,453 16,911 17.16%
101-420-2400-41230 Medicare Contributions 1,365 2,353 3,376 3,848 3,955 17.15%
101-420-2400-41300 Insurance 18,264 24,554 42,432 54,074 53,002 24.91%
101-420-2400-41510 Workers Compensation 2,828 1,260 4,800 2,091 2,149 -55.23%
Total Personnel 134,714$ 217,830$ 312,975$ 361,732$ 369,228$ 17.97%
Materials and Supplies
101-420-2400-42000 Office Supplies 690 1,602 1,750 1,750 1,750 0.00%
101-420-2400-42030 Printed Forms 154 - 350 350 350 0.00%
101-420-2400-42120 Fuel, Oil and Fluids 1,014 521 3,600 3,000 3,600 0.00%
Total Materials and Supplies 1,858$ 2,122$ 5,700$ 5,100$ 5,700$ 0.00%
Charges and Services
101-420-2400-43030 Engineering 6,289 2,465 6,000 1,500 1,000 -83.33%
101-420-2400-43180 Information Technology/Web 3,875 6,010 - 8,500 7,405 #DIV/0!
101-420-2400-43210 Telephone 758 1,912 1,800 2,100 2,500 38.89%
101-420-2400-43630 Insurance 136 178 400 400 400 0.00%
101-420-2400-44040 Repairs/Maint Eqpt 1,253 965 1,000 1,000 1,000 0.00%
101-420-2400-44170 Uniforms 241 80 1,200 1,200 1,200 0.00%
101-420-2400-44330 Dues & Subscriptions 385 185 740 740 740 0.00%
101-420-2400-44350 Books 1,692 870 500 500 500 0.00%
101-420-2400-44370 Conferences & Training 1,095 2,596 4,825 3,500 4,825 0.00%
26
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
Total Charges and Services 15,726$ 15,261$ 16,465$ 19,440$ 19,570$ 18.86%
Capital Outlay
101-420-2400-45500 Vehicle - - - - 24,000 #DIV/0!
Total Capital Outlay -$ -$ -$ -$ 24,000$ #DIV/0!
Miscellaneous
101-420-2400-44300 Miscellaneous 1,564 266 845 3,900 1,000 18.34%
Total Miscellaneous 1,564$ 266$ 845$ 3,900$ 1,000$ 18.34%
2400 Total Building Inspection 153,862$ 235,479$ 335,985$ 390,172$ 419,498$ 24.86%
2500 Emergency Communications
Charges and Services
101-420-2500-43150 Contract Services 3,745 4,945 5,395 5,395 1,780 -67.01%
Total Charges and Services 3,745$ 4,945$ 5,395$ 5,395$ 1,780$ -67.01%
2500 Total Emergency Communications 3,745$ 4,945$ 5,395$ 5,395$ 1,780$ -67.01%
2700 Animal Control
Charges and Services
101-420-2700-43150 Contract Services 5,725 3,086 7,725 7,725 7,725 0.00%
Total Charges and Services 5,725$ 3,086$ 7,725$ 7,725$ 7,725$ 0.00%
2700 Total Animal Control 5,725$ 3,086$ 7,725$ 7,725$ 7,725$ 0.00%
3100 Public Works
Personnel
101-430-3100-41010 Full-time Salaries 134,875 253,303 238,857 299,044 325,079 36.10%
101-430-3100-41030 Part-time Salaries 2,429 - 9,680 7,200 9,360 -3.31%
101-430-3100-41210 PERA Contributions 10,351 18,494 18,640 22,303 24,081 29.19%
101-430-3100-41220 FICA Contributions 8,081 15,066 13,312 18,987 20,735 55.76%
101-430-3100-41230 Medicare Contributions 1,890 3,524 3,604 4,441 4,849 34.54%
101-430-3100-41300 Insurance 36,238 44,655 42,141 62,752 62,796 49.01%
101-430-3100-41510 Workers Compensation 19,017 12,028 14,000 18,455 19,749 41.06%
101-430-3100-41600 Safety Clothing Allowance - - - 971 971 #DIV/0!
Total Personnel 212,880$ 347,071$ 340,234$ 434,153$ 467,620$ 37.44%
Materials and Supplies
101-430-3100-42000 Office Supplies 350 1,666 2,000 2,000 800 -60.00%
101-430-3100-42120 Fuel, Oil and Fluids 26,146 24,049 30,000 27,000 28,500 -5.00%
101-430-3100-42150 Operating Supplies 2,151 2,431 3,000 2,800 2,000 -33.33%
101-430-3100-42210 Repair/Maint. Supplies 6,308 3,964 10,350 9,000 12,750 23.19%
101-430-3100-42240 Street Maintenance & Landscaping - Materials 20,203 16,112 445,000 20,000 20,000 -95.51%
101-430-3100-42250 Street Maintenance 185,950 258,223 - 425,000 425,000 #DIV/0!
101-430-3100-42260 Street Signs 378 2,389 3,000 3,500 5,000 66.67%
101-430-3100-42290 Sand/Salt 73,780 49,616 65,000 74,202 75,000 15.38%
101-430-3100-42400 Small Tools & Minor Equipment 5,634 2,788 3,000 3,800 8,000 166.67%
101-430-3100-44375 Personal Protection Equipment - 1,465 2,400 2,000 2,800 16.67%
Total Materials and Supplies 320,900$ 362,703$ 563,750$ 569,302$ 579,850$ 2.86%
27
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
Charges and Services
101-430-3100-43030 Engineering Services 10,384 4,676 4,800 2,500 4,800 0.00%
101-430-3100-43150 Contract Services 20,098 24,156 24,350 22,000 24,500 0.62%
101-430-3100-43210 Telephone 7,344 7,347 7,800 6,800 7,800 0.00%
101-430-3100-43230 Radio 1,236 1,236 1,300 1,300 24,000 1746.15%
101-430-3100-43630 Insurance 11,914 15,105 17,000 17,000 19,000 11.76%
101-430-3100-43810 Utilities 46,717 34,935 54,400 54,400 52,000 -4.41%
101-430-3100-43840 Refuse 2,811 2,407 2,625 2,800 3,000 14.29%
101-430-3100-44010 Repairs/Maint Bldg.5,604 10,996 4,000 10,000 21,000 425.00%
101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.590 165 500 1,500 1,500 200.00%
101-430-3100-44040 Repairs/Maint Equip 27,514 25,364 20,900 26,000 34,000 62.68%
101-430-3100-44130 Equipment Rental - - - - 2,000 #DIV/0!
101-430-3100-44170 Uniforms 3,095 5,886 5,000 6,500 7,500 50.00%
101-430-3100-44330 Dues & Subscriptions 275 294 600 750 600 0.00%
101-430-3100-44370 Conferences & Training 3,187 3,889 4,800 4,000 4,800 0.00%
101-430-3100-44380 Clean-up Days 5,564 9,557 10,212 14,256 - -100.00%
Total Charges and Services 146,332$ 146,012$ 158,287$ 169,806$ 206,500$ 30.46%
Capital Outlay
101-430-3100-45500 Capital Purchases - - - - 145,000 #DIV/0!
Total Capital Outlay -$ -$ -$ -$ 145,000$ #DIV/0!
Miscellaneous
101-430-3100-44300 Miscellaneous 2,534 762 1,450 1,200 1,800 24.14%
Total Miscellaneous 2,534$ 762$ 1,450$ 1,200$ 1,800$ 24.14%
3100 Total Public Works 682,647$ 856,548$ 1,063,721$ 1,174,461$ 1,400,770$ 31.69%
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 129,189 70,421 77,429 63,533 99,036 27.91%
101-450-5200-41030 Part-time Salaries 21,629 30,934 48,000 25,000 28,080 -41.50%
101-450-5200-41210 PERA Contributions 9,666 5,798 6,162 4,571 7,428 20.55%
101-450-5200-41220 FICA Contributions 8,964 6,027 7,777 6,794 7,857 1.03%
101-450-5200-41230 Medicare Contributions 2,096 1,410 1,819 1,595 1,843 1.32%
101-450-5200-41300 Insurance 18,135 18,232 19,992 21,596 18,481 -7.56%
101-450-5200-41510 Workers Compensation 5,391 3,735 4,000 5,018 7,419 85.48%
101-450-5200-41600 Safety Clothing Allowance - - - 236 236 #DIV/0!
Total Personnel 195,071$ 136,556$ 165,179$ 128,343$ 170,380$ 3.15%
Materials and Supplies
101-450-5200-42000 Office Supplies 172 60 900 800 800 -11.11%
101-450-5200-42150 Operating Supplies 1,575 1,338 - 1,000 1,000 #DIV/0!
101-450-5200-42160 Chemicals 679 1,057 1,500 800 2,000 33.33%
101-450-5200-42210 Repair/Maint. Supplies 4,156 4,505 6,000 6,000 7,000 16.67%
101-450-5200-42230 Building Repair Supplies 140 619 500 500 500 0.00%
101-450-5200-42400 Small Tools & Minor Equipment 2,753 2,365 2,150 2,500 2,500 16.28%
Total Materials and Supplies 9,475$ 9,944$ 11,050$ 11,600$ 13,800$ 24.89%
Charges and Services
28
CITY OF LAKE ELMO
2018 ADOPTED BUDGET
General Fund - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
101-450-5200-43150 Contract Services - - - 1,000 13,000 #DIV/0!
101-450-5200-43210 Telephone 1,283 1,358 1,200 1,000 1,200 0.00%
101-450-5200-43630 Insurance 2,301 3,079 3,800 4,500 5,000 31.58%
101-450-5200-43810 Utilities 8,935 6,446 9,600 9,000 10,500 9.38%
101-450-5200-43840 Refuse - 20 1,000 1,200 1,000 0.00%
101-450-5200-44010 Repairs/Maint Bldg 1,294 63 1,800 750 2,800 55.56%
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 3,114 2,959 3,000 8,000 3,200 6.67%
101-450-5200-44040 Repairs/Maint Eqpt 804 2,235 1,500 1,000 3,200 113.33%
101-450-5200-44120 Rentals - Buildings 7,232 6,476 6,000 5,900 7,000 16.67%
101-450-5200-44130 Equipment Rental - - - - 1,000 #DIV/0!
101-450-5200-44170 Uniforms 136 67 - 100 100 #DIV/0!
101-450-5200-44301 Events - - 5,000 2,500 500 -90.00%
101-450-5200-44302 Lakes - - 40,000 10,000 15,000 -62.50%
101-450-5200-44370 Conferences & Training - - - - 1,200 #DIV/0!
101-450-5200-44375 Personal Protection Equipment - 341 1,200 1,300 800 -33.33%
Total Charges and Services 25,099$ 23,044$ 74,100$ 46,250$ 65,500$ -11.61%
Capital Outlay
101-450-5200-45500 Vehicles - - - - 25,000 #DIV/0!
Total Capital Outlay -$ -$ -$ -$ 25,000$ #DIV/0!
Miscellaneous
101-450-5200-44300 Miscellaneous 889 521 1,200 800 1,200 0.00%
Total Miscellaneous 889$ 521$ 1,200$ 800$ 1,200$ 0.00%
5200 Total Parks & Recreation 230,533$ 170,065$ 251,529$ 186,993$ 275,880$ 9.68%
9000 Compensation Adjustment
Personnel
101-460-9000-41010 Compensation Adjustment - - 35,000 - - -100.00%
Total Personnel -$ -$ 35,000$ -$ -$ -100.00%
9000 Total Compensation Adjustment -$ -$ 35,000$ -$ -$ -100.00%
Total General Fund Expenditures:3,161,952$ 3,575,683$ 3,951,386$ 4,192,136$ 4,670,734$ 18.20%
Total Gen Fund Revs. Over/(Under) Expenditures:485,035$ 800,672$ -$ (0)$ (0)$ #DIV/0!
29
UTILITY FUNDS HIGHLIGHTS
At the December 5, 2017 Regular City Council Meeting, the City Council Adopted the 2018 Water, Sewer and Storm Water Fund Budgets.
UTILITY FUNDS BUDGET HIGHLIGHTS:
Revenues: The revenues for the funds are from the Utility Financial Management Plan presented by Northland
Securities at the October 3rd regular City Council meeting. These assumptions are based upon the increased rates recommended in the report as well. In summary, here are the proposed rate increases:
1) Water Fund – Proposed three percent (3%) rate increase across the base and variable rates compared from the 2017 Adopted to 2018 Proposed. Water Availability Charge (WAC) and
the Water Connection Charge would remain the same.
2) Sewer Fund – Proposed one percent (1%) rate increase for the commercial usage, residential
usage, and residential base fee, compared from the 2017 Adopted to 2018 Proposed. Sewer
Availability Charge (SAC) and the Sewer Connection Charge would remain the same.
3) Storm Water Fund – Service fee would increase by five dollars ($5.00) from the 2017
Adopted to 2018 Proposed. Expenses:
Water Fund:
• Personnel services decreased by approximately $51,000 due to a reallocation of labor to other areas.
• Water Meter and Supplies: includes the purchase of 250 meters to continue the meter change out
program to address old and failing meters at a cost of approximately $47,000.
• Small Tools & Equipment: includes $3,000 for a generator for water tower #3.
• Legal Services: increase of $150,000 due to reassignment of 3M litigation costs.
• Contract Services: contract for updating wellhead protection program as required by the state and
contract for Finance Director services totaling a $33,400 increase.
• Software Support: increase of approximately $27,500 for new finance software upgrades approved
by Council as well as ongoing IT costs.
• Water Utility: expect to be off Oakdale water by January so no costs proposed for this line item.
• Capital Outlay: utility vehicle replacement and water main oversizing costs totaling $137,500.
• Depreciation: removed since Capital Improvement Plan costs account for it.
• Bond Principal and Interest: increase of approximately $737,000 for debt service.
Sewer Fund:
• Small Tools & Equipment: reduced from last draft to remove all but necessary equipment for
confined space maintenance tasks.
30
• Contract Services: increase of approximately $16,000 for Finance Director contract.
• Software Support: increase of approximately $28,000 for new finance software upgrades
approved by Council as well as ongoing IT costs.
• Sewer Utility-Met Council: this is the cities operations charge. Increase of approximately $48,000 is due to increase in customer volume.
• Capital Outlay: utility vehicle replacement (1/2 in water) and sewer main oversizing costs totaling $85,000.
• Depreciation: removed since Capital Improvement Plan costs account for it.
• Bond Principal and Interest: increase of approximately $343,000 for debt service.
Storm Water Expenses:
• Personnel services decreased by $3,500 due to a reallocation of labor to other areas.
• Repair/Maintenance Supplies and Small Tools: increased by $3,500.
• Contract Services: Finance Director contract increase of approximately $7,000.
• Software Support: increase of approximately $7,000 for new finance software upgrades approved
by Council as well as ongoing IT costs.
• Street Sweeping: 2nd street sweeping added at a cost of $5,000.
• Capital Outlay: surface water plan required with Comp Plan update of approximately $20,000.
• Depreciation: removed since Capital Improvement Plan costs account for it.
• Bond Principal and Interest: increase of approximately $156,000 for debt service.
31
CITY OF LAKE ELMO
2018 ADOPTED BUDGETS
Utility Funds - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
601 Water Fund
Water Fund Revenues:
601-000-0000-33422 PERA Pension Revenue - 525 - - - #DIV/0!
601-000-0000-33426 Miscellaneous State Grants - 3,433,298 - - - #DIV/0!
601-000-0000-36100 Special Assessments - 11,334 16,950 16,950 111,077 555.32%
601-000-0000-36205 Refunds and Reimbursements - - - 75 - #DIV/0!
601-000-0000-36210 Interest on Investments 26,985 13,987 20,000 20,000 20,000 0.00%
601-000-0000-37100 Water Sales 440,322 275,019 543,689 489,139 597,769 9.95%
601-000-0000-37120 Bulk Water 1,241 5,423 2,000 2,000 2,000 0.00%
601-000-0000-37140 Water Access Revenue 66,000 979,500 1,509,000 1,509,000 960,000 -36.38%
601-000-0000-37150 Water Connections - Municipal 1,237,500 244,500 369,000 369,000 320,000 -13.28%
601-000-0000-37170 Meter Sales 55,435 244,260 68,000 100,000 87,500 28.68%
601-000-0000-37180 Tower Rent 49,742 52,526 - - - #DIV/0!
601-000-0000-39210 Transfer In - (59,872) - - - #DIV/0!
Total Water Fund Revenues:1,877,225$ 5,200,500$ 2,528,639$ 2,506,164$ 2,098,346$ -17.02%
Water Fund Expenses:
Personnel
601-494-9400-41010 Full-time Salaries 92,578 127,902 144,184 117,335 105,194 -27.04%
601-494-9400-41210 PERA Contributions 8,615 15,792 10,814 8,800 7,590 -29.81%
601-494-9400-41220 FICA Contributions 5,498 7,346 9,012 7,275 6,497 -27.91%
601-494-9400-41230 Medicare Contributions 1,286 1,718 2,091 1,701 1,525 -27.07%
601-494-9400-41300 Insurance 18,199 29,467 28,837 19,894 21,743 -24.60%
601-494-9400-41420 Unemployment Insurance - - - 1,093 683 #DIV/0!
601-494-9400-41510 Workers Compensation 2,472 1,904 5,767 5,526 5,884 2.03%
601-494-9400-41600 Safety Clothing Allowance - - - 193 193 #DIV/0!
Total Personnel 128,647$ 184,130$ 200,705$ 161,817$ 149,309$ -25.61%
Materials and Supplies
601-494-9400-42000 Office Supplies 1,933 771 700 700 800 14.29%
601-494-9400-42030 Printed Forms 239 499 750 550 750 0.00%
601-494-9400-42150 Operating Supplies - - - - 1,000 #DIV/0!
601-494-9400-42160 Chemicals 1,473 3,157 13,000 10,000 13,000 0.00%
601-494-9400-42210 Repair/Maint. Supplies 25,257 25,014 25,000 20,000 26,000 4.00%
601-494-9400-42300 Water Meters & Supplies 82,343 105,477 85,000 125,000 132,000 55.29%
601-494-9400-44375 Personal Protective Equipment - - - - 800 #DIV/0!
601-494-9400-42400 Small Tools & Minor Equipment 5,016 3,955 5,000 3,500 8,300 66.00%
Total Materials and Supplies 116,263$ 138,874$ 129,450$ 159,750$ 182,650$ 41.10%
Charges and Services
601-494-9400-43030 Engineering Services 14,725 - 20,000 20,000 20,000 0.00%
601-494-9400-43040 Legal Services 388 2,323 5,000 125,000 155,000 3000.00%
601-494-9400-43150 Contract Services 16,305 7,459 14,000 40,000 47,400 238.57%
601-494-9400-43180 Software Support 4,774 5,556 9,600 16,479 37,133 286.81%
601-494-9400-43210 Telephone 775 793 800 800 800 0.00%
601-494-9400-43220 Postage 2,500 1,800 1,880 750 2,000 6.38%
601-494-9400-43310 Mileage - 189 - - - #DIV/0!
601-494-9400-43610 Insurance 6,799 8,975 10,000 10,000 12,000 20.00%
601-494-9400-43810 Electric Utility 33,410 34,392 30,000 45,000 45,000 50.00%
32
CITY OF LAKE ELMO
2018 ADOPTED BUDGETS
Utility Funds - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
601-494-9400-43820 Water Utility 107,029 144,932 - 210,000 - #DIV/0!
601-494-9400-44030 Repairs\Maint Imp Not Bldgs 7,116 8,617 10,000 8,000 20,000 100.00%
601-494-9400-44040 Repairs/Maint. Equip.- - - - 8,000 #DIV/0!
601-494-9400-44050 Repairs\Maint Imp Bldgs - - - - 2,000 #DIV/0!
601-494-9400-44130 Equipment Rental - - - - 1,000 #DIV/0!
601-494-9400-44370 Conferences & Training 460 103 1,500 1,500 2,000 33.33%
Total Charges and Services 194,281$ 215,140$ 102,780$ 477,529$ 352,333$ 242.80%
Capital Outlay
601-494-9400-45300 Improvments Other Than Bldgs 42 - - 22,430 137,500 #DIV/0!
Total Capital Outlay 42$ -$ -$ 22,430$ 137,500$ #DIV/0!
Miscellaneous and Non-operating
601-494-9400-43320 Depreciation Expense 557,626 612,353 598,971 - - -100.00%
601-494-9400-44300 Miscellaneous 188 3,178 2,000 2,600 2,000 0.00%
601-494-9400-46010 Bond Principal 0 - - 485,000 710,000 #DIV/0!
601-494-9400-46110 Bond Interest 351,742 241,142 273,321 273,321 300,775 10.04%
601-494-9400-46200 Fiscal Agent Fees - Bond Payments 1,189 16,014 800 800 856 7.00%
601-494-9400-46250 Fiscal Agent Fees - Bond Issuance (11,720) - 53,811 - - -100.00%
601-494-9400-47200 Transfer Out - 40,427 - - - #DIV/0!
Total Misc. and Non-operating 899,025$ 913,113$ 928,903$ 761,721$ 1,013,631$ 9.12%
Total Water Fund Expenses:1,338,258$ 1,451,257$ 1,361,838$ 1,583,247$ 1,835,423$ 34.78%
Total Water Fund Revs. Over/(Under) Expenses:538,967$ 3,749,243$ 1,166,801$ 922,917$ 262,923$ -77.47%
33
CITY OF LAKE ELMO
2018 ADOPTED BUDGETS
Utility Funds - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
602 Sewer Fund
Sewer Fund Revenues:
602-000-0000-36100 Special Assessments - 21,073 62,133 62,133 77,874 25.33%
602-000-0000-36210 Interest on Investments 9,929 14,584 12,699 15,000 20,000 57.49%
602-000-0000-37200 Sewer Sales 61,920 120,974 177,228 177,228 247,599 39.71%
602-000-0000-37220 SAC Early Pay discount/revenue 3,227 8,474 - 5,800 5,800 #DIV/0!
602-000-0000-37240 Sewer Connecton Fee Revenue 63,000 803,000 1,462,000 1,462,000 908,700 -37.85%
602-000-0000-37250 Sewer Connection Fees Regional - - - - - #DIV/0!
602-000-0000-37260 Sewer Connection Fees Municipal 1,394,920 383,500 466,500 466,500 345,500 -25.94%
Total Sewer Fund Revenues:1,532,996$ 1,351,605$ 2,180,560$ 2,188,661$ 1,605,473$ -26.37%
Sewer Fund Expenses:
Personnel
602-495-9450-41010 Full-time Salaries 37,161 39,678 65,606 35,222 66,250 0.98%
602-495-9450-41210 PERA Contributions 3,453 4,270 4,920 2,650 4,669 -5.10%
602-495-9450-41220 FICA Contributions 2,254 1,987 4,068 2,185 4,058 -0.25%
602-495-9450-41230 Medicare Contributions 527 464 951 510 961 1.05%
602-495-9450-41300 Insurance 6,217 8,352 13,121 10,345 10,744 -18.12%
602-495-9450-41420 Unemployment Insurance - - - 546 342 #DIV/0!
602-495-9450-41510 Workers Compensation 1,663 989 2,625 3,032 3,274 24.72%
602-495-9450-41600 Safety Clothing Allowance - - - 123 123 #DIV/0!
Total Personnel 51,274$ 55,739$ 91,291$ 54,613$ 90,421$ -0.95%
Materials and Supplies
602-495-9450-42000 Office Supplies - - - - 800 #DIV/0!
602-495-9450-42150 Operating Suppies - - - - 1,000 #DIV/0!
602-495-9450-42270 Repair/Maint. Supplies 1,910 5,873 1,000 1,500 4,000 300.00%
602-495-9450-44375 Personal Protective Equipment - - - - 800 #DIV/0!
602-495-9450-42400 Small Tools & Minor Equipment (984) 2,860 500 2,800 5,500 1000.00%
Total Materials and Supplies 926$ 8,732$ 1,500$ 4,300$ 12,100$ 706.67%
Charges and Services
602-495-9450-43030 Engineering Services 14,511 - 20,000 8,000 20,000 0.00%
602-495-9450-43150 Contract Services 3,085 8,059 5,000 37,000 21,400 328.00%
602-495-9450-43180 Software Support 4,071 4,591 6,000 18,479 33,533 458.89%
602-495-9450-43210 Telephone 992 1,008 1,500 1,200 1,500 0.00%
602-495-9450-43220 Postage - - 1,175 1,175 0.00%
602-495-9450-43310 Mileage - - 100 - -100.00%
602-495-9450-43610 Insurance 185 581 2,000 1,000 2,000 0.00%
602-495-9450-43810 Electric Utility 4,621 5,125 5,000 5,000 5,500 10.00%
602-495-9450-43820 Sewer Utility - Met Council 17,592 16,621 44,514 44,514 92,140 106.99%
602-495-9450-44030 Repairs\Maint Imp Not Bldgs 1,131 1,391 1,200 33,000 1,200 0.00%
602-495-9450-44040 Repairs/Maint. Equip.- - - - 4,500 #DIV/0!
602-495-9450-44130 Equipment Rental - - - - 1,000 #DIV/0!
602-495-9450-44370 Conferences & Training 23 80 1,500 3,600 2,000 33.33%
Total Charges and Services 46,212$ 37,456$ 87,989$ 151,793$ 185,948$ 111.33%
Capital Outlay
602-495-9450-45300 Improvements Other Than Bldgs - - - 1,289,000 85,000 #DIV/0!
34
CITY OF LAKE ELMO
2018 ADOPTED BUDGETS
Utility Funds - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
Total Capital Outlay -$ -$ -$ 1,289,000$ 85,000$ #DIV/0!
Miscellaneous and Non-operating
602-495-9450-43320 Depreciation Expense 42,224 132,265 86,561 - - -100.00%
602-495-9450-44300 Miscellaneous Expenses - 26,036 300 310 300 0.00%
602-495-9450-46010 Bond Principal 0 - - 220,000 275,000 #DIV/0!
602-495-9450-46110 Bond Interest 107,089 116,715 85,337 124,318 195,324 128.89%
602-495-9450-46250 Fiscal Agent Fees (3,587) 3,707 42,313 - - -100.00%
602-495-9450-47200 Transfer Out - 102,678 - - - #DIV/0!
Total Misc. and Non-operating 145,726$ 381,401$ 214,511$ 344,628$ 470,624$ 119.39%
Total Sewer Fund Expenses:244,139$ 483,328$ 395,291$ 1,844,335$ 844,092$ 113.54%
Total Sewer Fund Revs. Over/(Under) Expenses:1,288,857$ 868,277$ 1,785,269$ 344,326$ 761,381$ -57.35%
35
CITY OF LAKE ELMO
2018 ADOPTED BUDGETS
Utility Funds - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
603 Storm Water Fund
Storm Water Fund Revenues:
603-000-0000-36100 Special Assessments - - 5,000 - - -100.00%
603-000-0000-36210 Interest on Investment 2,844 15,933 2,603 14,000 7,000 168.92%
603-000-0000-37100 Surface Water Utility Sales 219,127 185,858 282,360 282,360 283,587 0.43%
603-000-0000-37140 SW Review Fee Revenue - 27,375 29,375 35,000 29,375 0.00%
Total Storm Water Fund Revenues:221,971$ 229,166$ 319,338$ 331,360$ 319,962$ 0.20%
Storm Water Fund Expenses:
Personnel
603-496-9500-41010 Full-time Salaries 23,599 20,591 36,630 14,553 34,273 -6.43%
603-496-9500-41210 PERA Contributions 2,179 2,408 2,747 1,091 2,570 -6.44%
603-496-9500-41220 FICA Contributions 1,378 1,129 2,271 903 2,099 -7.57%
603-496-9500-41230 Medicare Contributions 322 264 531 211 497 -6.40%
603-496-9500-41300 Insurance 8,209 5,856 7,326 6,887 6,275 -14.35%
603-496-9500-41420 Unemployment Insurance - - - 546 342 #DIV/0!
603-496-9500-41510 Workers' Compensation 221 - 1,465 1,290 1,361 -7.10%
603-496-9500-41600 Safety Clothing Allowance - - - 53 53 #DIV/0!
Total Personnel 35,908$ 30,247$ 50,970$ 25,534$ 47,470$ -6.87%
Materials and Supplies
603-496-9500-42000 Office Supplies 1,933 499 500 500 800 60.00%
603-496-9500-42150 Operating Supplies - - - - 1,000 #DIV/0!
603-496-9500-42270 Repair/Maint. Maint Supplies 551 3,972 1,000 750 2,000 100.00%
603-496-9500-44375 Personal Protective Equipment - - - - 800 #DIV/0!
603-496-9500-42400 Small Tools & Minor Equipment 200 - 1,000 1,000 3,500 250.00%
Total Materials and Supplies 2,685$ 4,471$ 2,500$ 2,250$ 8,100$ 224.00%
Charges and Services
603-496-9500-43030 Engineering Services 20,332 11,827 20,000 8,000 20,000 0.00%
603-496-9500-43150 Contract Services 9,941 2,400 10,000 20,000 17,200 72.00%
603-496-9500-43180 Software Support 3,617 4,067 8,400 15,140 15,500 84.52%
603-496-9500-43220 Postage 1,500 1,800 1,645 700 2,000 21.58%
603-496-9500-43610 Insurance - - 1,500 1,500 1,500 0.00%
603-496-9500-44010 Street Sweeping 10,438 10,318 20,000 18,000 25,000 25.00%
603-496-9500-44030 Repairs/Maint Not Bldg - 1,368 3,000 2,000 3,000 0.00%
603-496-9500-44040 Repairs/Maint Equip - - - - 1,000 #DIV/0!
603-496-9500-44130 Equipment Rental - - - - 1,000 #DIV/0!
603-496-9500-44370 Conferences & Training 2,265 2,500 2,500 1,000 2,500 0.00%
Total Charges and Services 48,094$ 34,280$ 67,045$ 66,340$ 88,700$ 32.30%
Capital Outlay
603-496-9500-45300 Improvements Other Than Bldgs - - 20,000 20,000 40,000 100.00%
Total Capital Outlay -$ -$ 20,000$ 20,000$ 40,000$ 100.00%
Miscellaneous and Non-operating
603-496-9500-43320 Depreciation Expense 15,963 15,963 85,090 -100.00%
603-496-9500-44300 Miscellaneous Expenses - 20,577 400 1,000 2,000 400.00%
603-496-9500-46010 Bond Principal - - - - 160,000 #DIV/0!
36
CITY OF LAKE ELMO
2018 ADOPTED BUDGETS
Utility Funds - Approved December 5, 2017
Adopted 2017 to
2015 2016 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted Projected Proposed Percent Change
603-496-9500-46110 Bond Interest - 44,765 62,171 62,171 58,294 -6.24%
Total Misc. and Non-operating 15,963$ 81,305$ 147,661$ 63,171$ 220,294$ 49.19%
Total Storm Water Fund Expenses:102,649$ 150,303$ 288,176$ 177,295$ 404,563$ 40.39%
Total Storm Water Fund Revs. Over/(Under) Expenses:119,322$ 78,863$ 31,162$ 154,065$ (84,601)$ -371.49%
37