HomeMy WebLinkAbout#18 - Preliminary 2025 Budget and Tax Levy1
STAFF REPORT
DATE: September 17, 2024
TO: Mayor & Council
FROM: Clarissa Hadler, Finance Director
AGENDA ITEM: Preliminary 2025 Tax Levy and Draft Budgets
BACKGROUND:
In preparation for adoption of the preliminary tax levy, this memo addresses the following information:
discussion on preliminary levy, and assumptions being used to prepare the preliminary budget.
Update after Budget Workshop – This memo is largely the same as was presented at the Budget
Workshop on August 27. I’ve made efforts to highlight in blue the major changes to the document. In
response to feedback from Council at that workshop, staff did make some changes to conference &
training budgets and has provided additional notes on miscellaneous and trainings.
Some minor changes to other line items may have occurred to fix mistakes in formulas or account for new
information as it is received. We will continue this fine tuning through the fall months to present the
most accurate budget possible in December.
Further, in response to the workshop request on September 10 to pursue landscaping along Lake Elmo
Ave. staff has added $50,000 to the budget and levy to provide flexibility in that planning process. This
is not reflected in departmental budgets yet. For the moment, we’ve added it to the contingency line
while we work through that planning process.
ISSUE BEFORE COUNCIL:
1) What changes, if any, should be made to the draft budgets?
2) Should Council adopt the Preliminary Levy as presented?
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.
Revenues
Revenues are expected to remain largely the same as 2024 for Licenses and Permits and Charges for
Services. Revenues in this area were over $1 million in 2020 and 2021, but due to the effects of a changing
housing market moving toward more multifamily, revenues are lower than when single-family residential
development was stronger. We are currently projecting 200 - 250 new homes, with a larger percentage of
those being townhomes, which bring lower permit fees.
The Council had generally expressed interest in implementing franchise fees on electric and gas providers
earlier in the year, so we have worked those into revenue projections. The current assumption is that we
would be able to raise approximately $500,000 annually, and we would be able to fully implement by March
of 2025, so 2025 is prorated to 10 months. Information regarding Franchise Fees specifically can be found
in the Appendices. (of the August 27 workshop memo)
2
Update after Budget Workshop – Council generally agreed that the franchise fees would be dedicated to a
particular capital purpose. To that end, we removed the franchise fee revenue from the General Fund,
increased the tax revenue in that fund, and decreased the Infrastructure Reserve Levy. (Final decision on
where those funds get designated can come at a later date. Additional discussion is planned for the October
workshop.)
A fiscal disparities distribution is another larger revenue of the city. This can vary significantly year-to-
year. Preliminary Fiscal Disparity Distribution for 2025 are currently $ 433,937, an 11.3% increase from
2024.
Total taxes for the General Fund operations budget are planned to decrease by 9%, as we shift from capital
transfers out of the general fund to capital levies. Additional information on this recommendation and the
overall levy is later in this memo.
Salary and Benefits
The 2025 preliminary budget is currently being prepared with assumptions of moving staff to the next step
of the pay plan on January 1, 2025, 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 10% as we
won’t receive final numbers until late-September/early-October so a contingency has been included at this
point. Staff will revise by the time of final adoption in December.
Despite the expected increase in rates, staff was able to reduce the budgeted health and dental insurance
amounts by utilizing the actual health plan of an employee, rather than the most expensive plan, as was the
past practice. This change saved approximately $120,000 overall compared to what it would have been
using the prior practice, and saved almost $23,000 over the 2024 budgeted amount. Council should note
that actual expenditures will not change; we are simply utilizing a different budgeting approach. We will
revise insurance costs after open enrollment, so they may increase or decrease for the final budget in
December.
There are some new staff positions recommended in Administration and Public Works. See attached
memos for more information. (Memos in August 27 workshop packet only.)
Divisions/Department Budgets
The following sections summarize the expense budgets for each division and department. Detailed budgets
for each department are available in the Appendices.
A requested change in practice regarding how we manage capital set-asides create a significant change in
the department budgets. Moving vehicle transfers and the street maintenance transfer out of the general
fund budget and into separate capital levies had varying degrees of impact on departments, and is most
impactful on the Streets Dept because of the Street Maintenance transfer of $600,000 per year. This will
impact the year-over-year change this year but should make our processes more efficient and the operations
budget more transparent in future years.
General Government
General Government includes the following departments that manage the overall administration, financial
management and development of the city.
Dept # Department Name 2022 Actual 2023 Actual 2024 Budget 2025 Requested Change
1110 Mayor & Council 53,123 56,842 66,121 71,328 8%
1320 Administration 454,233 506,102 660,504 720,224 9%
1410 Elections 12,556 3,646 16,658 8,315 -50%
1450 Communications 22,978 50,812 - - -
1520 Finance 115,100 174,557 280,813 363,363 29%
1910 Planning & Zoning 277,963 217,156 473,149 524,459 11%
1930 Engineering Services 30,975 32,855 35,000 35,000 0%
1940 City Hall 45,996 36,687 - - -
Total General Government 1,012,924 1,078,658 1,532,245 1,722,689 12%
3
Overall, general government expense budgets are proposed to increase due to continued staffing changes
(new/reclassified positions, class and comp implementation 1/1/25, 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. In addition, a few special projects are included in the 2025 budget that are occasional
expenses or CIP items, including City Council goal setting and new financial management software.
The separate Communications and City Hall “departments” were discontinued in 2024. City Hall expenses
are now being allocated directly to each department. Communications is a function of the Administration
Department and expenses were incorporated into that budget starting in 2024.
Public Safety
The Public Safety segments of the budget include the following departments that provide for the health and
safety of the city.
Total Public Safety is budgeted to decrease slightly in the General Fund, largely due to moving the Vehicle
Transfers into a separate levy outside the General Fund. If we include the Fire & Building share of the
vehicle levy, this division would have a 4.66% increase.
Dept # Department Name 2022 Actual 2023 Actual 2024 Budget 2025 Requested Change
2100 Police 947,044 1,048,618 1,310,013 1,401,357 7%
2150 Prosecution 48,141 36,949 50,000 50,000 0%
2220 Fire 893,746 1,387,730 1,645,493.42 1,608,209 -2%
2250 Fire Relief 75,000 - - - -
2400 Building Inspection 808,520 677,312 1,114,889 1,065,583 -4%
2500 Emergency Communications 20,501 4,311 4,500 4,500 0%
2700 Animal Control 13,550 19,172 14,500 14,500 0%
Total Public Safety 2,806,503 3,174,092 4,139,396 4,144,709 -0.13%
Vehicle & Equipment Levy 187,520
TOTAL 2,806,503 3,174,092 4,139,396 4,312,799 4.66%
The City of Lake Elmo contracts with the Washington County Sheriff for police services. The number of
contracted officers is not changing. See attached Sheriff’s letter for more information. (Memos in August
27 workshop packet only.)
The Fire Department will decrease slightly due to the vehicle transfer methodology change (more info
below). Their wages are expected to increase due to additional Paid-on-Call hours. Fire Relief moved to
the Statewide Volunteer Fire Plan for their retirement, so that department (2250) will remain zero from now
on.
Building Inspections was able to decrease due largely to combining two positions into one.
4
Public Works
Title Streets (3100) Parks & Rec (5200) Water (601) Sewer (602)
Storm
(603)
Public Works Director 45% 20% 20% 10% 5%
Assisstant PW Director 7% 51% 20% 20% 2%
PW Lead Worker 50% 15% 15% 15% 5%
PW Maintenance Worker I 73% 6% 12% 5% 4%
PW Maintenance Worker I 14% 3% 62% 19% 2%
PW Maintenance Worker I 95% 2% 3% 0% 0%
PW Maintenance Worker I 40% 20% 19% 19% 2%
PW Maintenance Worker I 56% 33% 7% 3% 1%
PW Maintenance Worker I 35% 13% 25% 25% 2%
PW Maintenance Worker I 44% 20% 23% 3% 10%
PW Maintenance Worker III 86% 6% 4% 2% 2%
PW Maintenance Worker 50% 50% 0% 0% 0%
PW Maintenance Worker 50% 50% 0% 0% 0%
PW Seasonal 50% 50% 0% 0% 0%
PW Seasonal 50% 50% 0% 0% 0%
PW Seasonal 50% 50% 0% 0% 0%
PW Seasonal 50% 50% 0% 0% 0%
FTE 8.45 4.89 2.10
1.21
0.35
Total General Fund Public Works functions are budgeted to decrease, due to moving the Vehicle Transfers
and Street Maintenance Transfers into a separate levy outside the General Fund (see Capital Expenses
section below). Two additional staff are recommended to be split between Streets and Parks. If comparing
with the capital set-asides included, it would be an 18% increase.
Dept # Department Name 2022 Actual 2023 Actual 2024 Budget 2025 Requested Change
3100 Streets 1,902,740 1,450,333 1,812,018 1,175,752 -35%
5200 Parks & Recreation 284,752 412,051 455,204 690,823 52%
Total Public Works (GF) 2,187,491 1,862,384 2,267,222 1,866,576 -18%
Vehicle & Equipment Levy 212,000
Street Maint Levy 600,000
TOTAL 2,187,491 1,862,384 2,267,222 2,678,576 18%
Enterprise Fund expenses vary greatly year-to-year, due to those funds utilizing a full accrual accounting
method. Expenses within those funds include depreciation and debt payments, as well as capital expenses,
which create the largest fluctuation in those budgets year-to-year.
Fund # Fund Name 2022 Actual 2023 Actual 2024 Budget 2025 Requested Change
601 Water 2,155,099 6,736,603 7,451,932 4,296,827 -42%
602 Sewer 1,057,512 2,867,698 2,721,910 2,658,197 -2%
603 Stormwater 951,183 1,052,213 1,314,003 1,607,887 22%
Capital Levies
Since moving to a 10-year CIP in 2023, staff has continued to build out the inventory of existing assets and
timing of maintenance and replacement. Our CIP planning software was upgraded this year, and staff has
spent time cleaning up that database and implementing more intuitive numbering systems and custom fields.
This continued build-out and review have already begun to inform our long-term capital funding needs. A
draft of the 2025-2034 Capital Projects list is attached (in the August 27 Workshop packet only) for review.
In an effort to more clearly differentiate between capital-type expenses and operations expenses, Finance
is recommending the implementation of separate levies with those taxes being deposited directly into
5
specific Capital Funds. This revision increases transparency in long-term planning and simplifies a number
of accounting and reporting processes. It does, however, create a large year-over-year difference in some
General Fund Budgets; most dramatically, the Streets Budget, by removing the Vehicle Transfer and the
Street Maintenance Transfer.
In addition to changing a number of existing transfers into direct levies – Vehicle Fund Transfers from 4
departments and Street Maintenance Transfer from the Street Dept. – we offer for discussion three
additional capital levies to begin to address future capital needs.
1. Infrastructure Reserve – This fund would be used specifically for street reconstruction projects,
such as those listed in projects PW-100 and greater in the draft CIP. It would cover only the street
portion; and each utility fund should support their respective infrastructure. As discussed at the
July workshop, funding projects partially with cash will decrease our debt levels significantly in
the future, thereby decreasing interest expense and making city finances more resilient to market
changes such as interest rate hikes or development slow-down. Update after Budget Workshop --
I have penciled in the Franchise Fees to be put into this fund in addition to this levy, which would
add approximately $416,000 in 2025 and $500,000 in the following years.
2. City Center CIP – This fund will be utilized for large maintenance and equipment replacement at
the new City Center. Staff is in the process of developing a CIP, that will provide an average annual
cost over the life of building, systems, and contents. We expect that average to be higher than the
amount planned for this first year of that fund.
3. Park CIP – This fund is for any future park projects that we are not able to fund out of the existing
development-funded Park Dedication Fund. Park Dedication is a revenue that is received in lieu
of developers setting aside land within a development for parks. We know that the current level of
development is subsidizing our existing parks. This new levy starts to create a sustainable funding
source for our current and new parks for the future. Community Development and Finance staff
are working to incorporate park dedication funds into long-term financial planning to gain a better
understanding of future levy needs.
Levy Name Notes
2024
Budget
2025
Requested
Infrastructure Reserve Levy New in 2025 0 93,333
City Center CIP Levy New in 2025 0 50,000
Park CIP Levy New in 2025 0 100,000
Vehicle & Equipment Levy Change from a GF Transfer 167,328 400,000
Street Maintenance Levy Change from a GF Transfer 600,000 600,000
TOTAL $ 767,328 $ 1,243,333
Summary of Changes by Category
It is sometimes helpful to see the categories of expenditures to more fully understand what our dollars are
spent on. The first chart below shows an illustration of the categories of expenditures in the general fund,
which deals largely with the operations and provision of city services. General Fund expenses largely fall
under Personnel and Charge & Services. The Charges & Services category is roughly 75% contracted
services and consultants.
Distribution of Expenses by Category
Personnel
Materials & Supplies
Charges and Services
Miscellaneous
Contingency Reserve
Capital Outlay (Expense)
Transfers*
6
The table below shows year-over-year changes to expense categories.
2024 Budget 2025 Requested $ Change % Change
Personnel 3,861,290 4,263,746 402,456 10.4%
Materials & Supplies 328,093 236,469 (91,624) -27.9%
Charges and Services 2,834,686 3,125,499 290,813 10.3%
Miscellaneous 13,853 14,819 966 7.0%
Contingency Reserve 35,000 85,000 50,000 142.9%
TOTAL OPERATIONS 7,072,922 7,725,533 652,611 9.2%
Capital Outlay (Expense) 101,500 75,000 (26,500) -26.1%
Transfers* 967,328 19,000 295,005 30.5% Capital Levies* 1,243,333
TOTAL CAPITAL 1,068,828 1,337,333 268,505 25.1%
TOTAL 8,141,750 9,062,866 921,116 11.31%
* Transfers and Capital Levies are not Expenses. They are funds that gets placed into a Capital Fund for
expenditure on large purchases. We are showing them here because Transfers were previously shown in the
General Fund Expense Budget, and we wanted to present a more accurate comparison year-to-year.
The table below summarizes the main factors for the changes to the Operations categories. 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.
% Change Main Factors
Personnel 10.4% 3 new FTE, add'l Paid-on-call Hours
Materials & Supplies -27.9% No staff computers this year.
Charges and Services 10.3% Contract Services, Comp Planning, Insurance
Miscellaneous 7.0% Minimal $ change
Contingency Reserve 142.9% No change.
For the Capital-type categories, we’re moving from Transfers and toward a more fully developed Capital
Planning model, as discussed in the Capital Levies section above.
% Change Main Factors
Capital Outlay (Expense) -26.1% fluctuate year-to-year
Transfers & Capital Levies 30.5% increasing long-term capital set-asides
Debt Service
The Debt Service Levies are detailed below. The city issued new debt in 2024 which we will begin
paying on in 2025. The 2025 levies necessary to pay for existing debt are as follows:
2024 2025 $ Change % Change
2010B 205,884 - (205,884)
2014A 103,597 183,304 79,707
2016A 187,529 186,899 (630)
2017A 340,954 362,868 21,914
2018 Certificate 125,984 128,258 2,273
2019A 298,661 294,618 (4,043)
2021A 1,025,510 1,022,885 (2,625)
2022A 283,998 279,523 (4,475)
2023A 351,713 353,288 1,575
2024A - 440,086 440,086
2,923,828 3,251,727 327,899 11.2%
Despite some decreases in existing debt payments, the addition of the 2024A bond and an increase in the
2014A bond will cause the overall increase in the debt service levy to be 11.2%.
7
Utility Funds
The first drafts of the Utility Fund Budgets are attached for review: water, sewer and stormwater. City staff
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. Utility Fund Budgets
do not affect the Levy.
For that Utility Fund Long-Term Financial model, staff will assume, unless directed otherwise by Council,
that a standard across-the-board increase is again the preference.
Tax Levy & Impact
This section summarizes some of the impacts to the levy and tax rate of the earlier discussions. Additional
historical tables have been added to the Appendices for a more thorough history.
The following table shows the proposed 2025 Levy and change from prior year;
2024 2025 $ Change % Change
General Fund Levy 5,998,212 5,588,958 (409,254) -6.82%
Debt Service Levy 2,923,830 3,251,728 327,898 11.21%
Capital Levies
Infrastructure Reserve Levy (new) - 93,333 93,333
City Center CIP Levy (new) - 50,000 50,000
Park CIP Levy (new) - 100,000 100,000
Vehicle & Equipment Levy* - 400,000 400,000
Street Maintenance Levy* - 600,000 600,000
TOTAL LEVY $ 8,922,042 $ 10,084,019 $ 1,161,977 13.02%
* Vehicle & Street Levies were formerly a Transfer in the General Fund Levy
Update after Budget Workshop – The proposed Preliminary Levy did change slightly after the Budget
Workshop discussion. As noted above, we shifted dollars from the Infrastructure Levy to the General
Fund Levy, as we removed the Franchise Fees from the GF revenue. (The final amounts of each capital
levy does not need to be determined at this time, as they are set in the resolution as a total of all capital
levies.) In addition, in order to pursue the direction from Council at the 9/10 workshop regarding Lake
Elmo Ave. landscaping, $50,000 was added to Contingency and the GF Levy while we work through that
planning process.
City Levies over time are shown in the following chart (2025 is proposed);
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
City Levies
G.O. Debt Levy
Library Levy
Capital Levy
General Fund
8
Breaking down the increase in the total levy, it can be summarized as follows;
• General Fund plus Vehicle/Equipment & Street Maintenance set-
asides account for about $591K, or 51%, of the increase. We’re
counting these together for the time being because those two set-
asides already existed in the 2024 GF levy as transfers.
• Debt Service accounts for $328K, or 29%, of the increase.
• New Capital levies account for $244K, or 21%, of the increase.
Update after Budget Workshop – The above pie chart changed substantially due to the shift of the franchise
fee revenue away from the General Fund.
In order to distribute the levy across the city, the County utilizes calculations of market value, homestead
exclusions, and class rates to calculate the tax capacity of each property. The sum of all tax capacity is
compared to the levy requested (less fiscal disparities) to determine the local tax rate. The Levy History
charts in the Appendices provide more insight on trends in this area.
Note: when we discuss or illustrate values and capacity below, it is shown in the “Tax Year”, as opposed
to the “Assessment Year”, which is the year prior. Those assessments are based on property and sales
evaluations from the year prior to the assessment year, so values and capacity for the tax year lag roughly
1.5 - 2 years behind the actual market or construction activity.
The total tax capacity for Lake Elmo increased by $1.3 million, or 3.7%, to $ 37,752,743. In comparison,
the past three years have averaged over 18% increases, and the 10-year average is 11.5%.
The slowed increase is due largely to the slowdown of housing prices. The increase to existing market
value (market value less new improvements) is now under $50 million, whereas the 10-year average is
closer to $120 million. In addition, new improvements have slowed to a rate closer to the average of 2019
– 2022, at just over $100 million.
The chart below shows Estimated Market Value changes in the past 10 years. The green bar is the market
value from each prior year, the blue bar shows the market value increase to that prior year existing value,
Portion of Levy Increase
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Tax Capacity
9
and the red bar shows the market value of new improvements. EMV will follow similar trends as tax
capacity, but they are different measures.
Again, the local tax rate is the ratio of the city’s local levy (total levy – fiscal disparity distribution) to tax
capacity. This rate is then applied to the tax capacity of individual properties to determine the local tax due.
Lake Elmo’s final local tax rate for 2024 was 24.63%. The estimated local tax rate for the above levy is
26.77%, an increase of 2.14%. (Up from 2% at the Budget Workshop.)
The Median Home Value fell this year; from $585,700 in 2024 to $581,700 for tax year 2025. When
applying the estimated tax rate to a median value home, you would see an increase of $117 in city tax for
the year, or $9.75 per month.
2024 2025
Median Value Home 585,700 581,700
Tax Rate - -
24.63% (final 2024) 1,495 1,483
26.77% (est. 2025) 1,617 1,612
2.14% change in Tax Rate $117 increase on MVH
The table below shows the city tax impact based on home values. (added after Budget Workshop.)
2024 2025 Change (actual) (projected)
Tax Rate 24.63% 26.77% 2.14%
Home Value City Taxes Change ($)
$250,000 616 669 53
$300,000 739 803 64
$350,000 862 937 75
$400,000 985 1071 86
$450,000 1108 1205 96
$500,000 2755 2995 239
$550,000 2909 3162 253
$600,000 3063 3329 266
$650,000 3217 3497 279
$700,000 3371 3664 293
$750,000 3525 3831 306
$800,000 3679 3999 319
-
500,000,000
1,000,000,000
1,500,000,000
2,000,000,000
2,500,000,000
3,000,000,000
3,500,000,000
4,000,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Estimated Market Values
Existing MV (PY)Existing MV Increase New Improvements
10
Lake Elmo remained low compared to tax rates of other Washington County cities in 2024. Ranked at 21
out of 27 Washington County cities, it is in the lowest quartile among cities, and in the bottom half if also
considering townships.
Rank Taxing Authority 2024 (%) Rank Taxing Authority 2024 (%) Rank Taxing Authority 2024 (%)
1 Hastings 55.23 10 Saint Paul Park 37.35 19 Scandia 26.70
2 Oak Park Heights 49.50 11 Hugo 36.52 20 Birchwood 24.71
3 Willernie 48.03 12 Mahtomedi 33.94 21 Lake Elmo 24.63
4 Marine on St. Croix 47.85 13 Cottage Grove 32.91 22 Afton 23.53
5 Landfall 47.77 14 Lake St. Croix Beach 30.79 23 Lakeland Shores 19.66
6 Stillwater 47.09 15 Lakeland 30.36 24 Saint Mary's Point 17.07
7 Newport 46.20 16 Bayport 27.73 25 Dellwood 16.36
8 Oakdale 38.13 17 Woodbury 27.60 26 Grant 10.33
9 Forest Lake 37.62 18 White Bear Lake 27.32 27 Pine Springs 7.77
When removing some of the smallest cities and largest cities, Lake Elmo has the 9th lowest tax rate out of
the 10 cities that are closest in population.
City tax rates and levies vary drastically due to a number of reasons. It may be the level of service they
provide; for instance, they may have full-time Fire, Police or Ambulance. They may have debt related to
buildings or infrastructure - or not - and they may be levying for future needs - or not. So, while tax rate is
a helpful comparison, it is only a single perspective and should be looked at in terms of what services are
provided, as well as the tax capacity of the city.
Process for This Evening
For this evening;
1) Staff will present the draft levy and budget highlights.
2) Staff will take any necessary questions from Council.
3) Council should approve the attached Resolution, making changes as they see fit.
RECOMMENDED MOTION
Motion to Approve Resolution 2024-099 Approving 2025 Preliminary General Fund Budget, 2025
Preliminary Property Tax Levy, and Setting Public Hearing Date for the 2025 Budget and 2025 Property
Tax Levy for Tuesday December 17, 2024 at 7:00 P.M.
ATTACHMENTS
1) Resolution 2024-099
2) 2025 Proposed Master Budget Worksheet – All Budgets
3) Tax Levy & Tax Base History
0
10
20
30
40
50
60
Oak Park
Heights
Stillwater Newport Forest Lake Saint Paul
Park
Hugo Mahtomedi Scandia Lake Elmo Grant
2024 Tax Rates (%)
Washington County Cities most similar in Population
CITY OF LAKE ELMO
WASHINGTON COUNTY
STATE OF MINNESOTA
RESOLUTION NO. 2024 -099
RESOLUTION APPROVING 2025 PRELIMINARY GENERAL FUND BUDGET, 2025
PRELIMINARY PROPERTY TAX LEVY, AND SETTING PUBLIC HEARING DATE
FOR THE 2025 BUDGET AND 2025 PROPERTY TAX LEVY FOR TUESDAY
DECEMBER 17, 2024 AT 7:00 P.M.
WHEREAS, The City of Lake Elmo is required by State law to approve a resolution
setting forth an annual property tax levy to the Washington County Auditor; and
WHEREAS, Minnesota Statutes require approval of a preliminary property tax levy and
a preliminary budget on or before September 30th of each year; and
WHEREAS, the City Council has received the preliminary budget document;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Lake
Elmo, that the Preliminary 2025 Budget shall be as follows:
2025
Preliminary
General Fund Revenues:
Property Taxes $ 5,588,958
Licenses and Permit 1,011,995
Intergovernmental 276,320
Charges for Services 623,000
Fines and Forfeits 30,000
Interest on Investments 83,200
Miscellaneous 205,500
Total General Fund Revenues $ 7,818,973
General Fund Expenditures:
General Government $ 1,722,689
Public Safety 4,144,709
Public Works 1,866,576
Miscellaneous / Contingency 85,000
Total General Fund Expenditures $ 7,818,973
BE IT FURTHER RESOLVED that the Public Hearing will be held on Tuesday
December 17, 2024 at 7:00 p.m.; and
BE IT FURTHER RESOLVED that the City Council of the City of Lake Elmo,
Washington County, Minnesota, that the following sums of money be levied in 2024, for
collection in 2025 upon the taxable property in said City of Lake Elmo for the following
purposes:
2025 Preliminary Levy
General Levy $ 5,588,958
Debt Service Levy 3,251,728
Capital Levy 1,243,333
TOTAL LEVY $ 10,084,019
And
BE IT FURTHER RESOLVED that the Finance Director is hereby authorized and
directed to transmit this information to the County Auditor of Washington County, Minnesota
and the Minnesota Department of Revenue, if applicable, in the format requested as required by
law.
ADOPTED, by the Lake Elmo City Council on the 17th day of September, 2024.
______________________________
Charles Cadenhead
Mayor
ATTEST:
__________________________________
Julie Johnson
City Clerk
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
General Fund Revenues:
Taxes
101-410-1320-31010 Current Ad Valorem Taxes 3,547,612$ 4,685,850$ 4,679,708$ 5,566,834$ 2,783,417$ 5,566,834 5,118,521 -8.05%-
101-410-1320-31020 Delinquent Ad Valorem Taxes 23,518 23,692 20,875 19,000 - 19,000 19,000 0.00%-
101-410-1320-31030 Mobile Home Tax 17,745 22,171 16,781 22,000 - 17,000 17,000 -22.73%-
101-410-1320-31040 Fiscal Disparities 269,390 294,157 423,542 389,878 194,939 389,878 433,937 11.30%
101-410-1320-31520 30% Rental - County 1,721 1,625 - - - - #DIV/0!-
101-410-1320-31910 Penalty & Interest on Taxes 79 944 (204) 500 - 500 500 0.00%-
Total Taxes 3,858,344$ 5,028,535$ 5,142,327$ 5,998,212$ 2,978,356$ 5,993,212 5,588,958 -6.82%
Licenses and Permits
101-410-1320-32110 Liquor License 12,050 14,100 12,050 13,400 1,700 13,400 12,000 -10.45%-
101-410-1320-32180 Wastehauler License 1,200 1,560 1,320 1,080 1,320 1,410 6.82%-
101-410-1320-32181 General Contractor License 300 500 550 350 475 350 475 35.71%-
101-420-2400-32210 Building Permits 1,087,376 888,486 725,852 750,000 443,927 750,000 800,000 6.67%Based on a mix of residential and multifamily.
101-430-3100-32211 Driveway Permits 16,510 12,825 10,200 7,000 3,450 7,000 7,000 0.00%-
101-420-2400-32212 Fireplace Permits 17,940 9,780 6,300 6,000 2,280 4,000 5,000 -16.67%Supply issues, some going to alternative appliances
101-420-2400-32220 Heating Permits 104,870 64,928 65,761 45,000 52,718 75,000 60,000 33.33%Based on a mix of residential and multifamily.
101-420-2400-32230 Plumbing Permits 134,602 76,332 70,967 45,000 55,093 60,000 60,000 33.33%Based on a mix of residential and multifamily.
101-420-2400-32232 Pool Permits 1,650 1,650 750 1,000 975 1,100 1,000 0.00%-
101-420-2400-32213 Siding Permits 6,023 37,730 32,161 4,000 5,250 6,000 5,000 25.00%Generally a slow item unless a storm event
101-420-2400-32214 Roof Permits 30,372 488,840 157,002 15,000 14,920 16,000 15,000 0.00%Generally a slow item unless a storm event
101-430-3100-32250 Utility Permits 51,647 34,713 41,138 30,000 21,100 30,000 30,000 0.00%These permits slow as development starts to slow.
101-420-2220-32260 Burning Permit 1,695 2,105 2,085 1,700 1,130 1,700 1,700 0.00%-
101-410-1320-32270 Massage Therapy Licenses 350 - - 150 - 150 150 0.00%-
101-420-2220-32275 Fire Suppression Permits (Sprin 14,635 12,785 21,139 8,000 7,031 13,000 13,000 #REF!includes both Alarm and Sprinkler Permits
101-420-2400-32278 Fire Permit Plan Check Fee 5,460 - - 5,500 - 5,500 - -100.00%-
101-410-1320-32281 Golf Cart Operation Permit 90 90 - 60 30 60 60 0.00%-
101-410-1320-32282 Miscellaneous Permits 88 100 175 100 200 100 200 100.00%-
Total Licenses and Permits 1,485,658$ 1,646,164$ 1,147,690$ 933,580$ 611,358$ 984,680.00$ 1,011,995 8.40%
-
Intergovernmental
101-430-3100-33418 MSA - Maintenance 163,776 198,154 202,220 208,287 113,855 208,287 214,535 3.00%-
101-420-2220-33420 State Fire Aid 80,470 99,778 - - - - - #DIV/0!FRA moving to SVF plan.
101-420-2220-33426 Miscellaneous State Grants 165 4,709 2,000 3,500 - 3,500 3,500 0.00%-
101-450-5200-33426 Miscellaneous State Grants 2,676 4,784 2,438 4,800 - 4,800 4,800 0.00%-
101-410-1320-33623 Payment in Lieu of Taxes 34,097 34,779 35,474 36,212 - 36,212 36,212 0.00%-
101-410-1320-33521 Recycling Grant 11,951 14,004 39,256 16,756 17,273 16,756 17,273 3.09%-
Total Intergovernmental 296,638$ 360,870$ 286,127$ 269,555$ 175,835$ 314,262$ 276,320$ 2.51%
Charges for Services
101-410-1910-34103 Zoning & Subdivision Fees 50,215 115,965 85,876 93,000 70,555 110,000 100,000 7.53%-
101-420-2400-34104 Plan Check Fees 711,920 574,075 467,420 487,000 323,323 487,000 487,500 0.10%65% of Building Permits
101-410-1520-34107 Assessment Searches 3,540 2,340 1,595 2,500 360 1,000 1,000 -60.00%-
101-410-1450-34111 Cable Operation Reimbursemen 2,635 - (0) 5,000 - 5,000 5,000 0.00%-
101-420-2400-34112 Planning & Zoning Review Fee 33,434 21,400 200 - - - - #DIV/0!discontinued in 2023.
101-430-3100-34114 Street Light Fee 2,580 816 516 2,000 3,668 3,668 2,000 0.00%-
101-410-1910-34115 Base Map Upgrading Fee 7,700 1,025 1,075 2,500 4,450 2,500 2,500 0.00%-
101-420-2400-34203 Day Care Inspections - - - - - - #DIV/0!
101-410-1910-36206 Escrow Administration Fee 31,987 20,700 17,100 25,000 4,500 25,000 25,000 0.00%-
Total Charges for Services 844,011$ 742,281$ 577,073$ 617,000$ 434,845$ 634,168$ 623,000$ 0.97%
1
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
-
Fines and Forfeits
101-420-2100-35100 Fines 45,749 2,966 36,879 30,000 15,585 30,000 30,000 0.00%-
101-420-2220-35102 False Alarm 1,210 -
101-420-2100-35130 Forfeitures - 93 - - - - #DIV/0!-
Total Fines and Forfeits 45,749$ 2,966$ 36,972$ 30,000$ 16,795$ 30,000.00$ 30,000.00$ 0.00%
-
Investment Earnings
101-410-1320-36210 Interest Earnings (9,833) 238,492 80,000 157,082 80,000 83,200 4.00%interest allocations across funds occur at year end.
Total Investment Earnings (9,833)$ (81,535)$ 238,492$ 80,000$ 157,082$ 80,000.00$ 83,200.00$ 4.00%
-
Miscellaneous
101-410-1320-31811 Cable Franchise Revenue 81,019 77,694 68,884 65,000 86,955 86,955 65,000 0.00%extra reimbursement in 2024 not expected in 2025.
101-410-1320-36200 Miscellaneous Revenue (Admin 20,486 15,955 14,560 5,000 87 5,000 5,000 0.00%-
101-420-2220-36200 Miscellaneous Revenue (Fire)7,725 6,155 11,970 - - - - #DIV/0!-
101-430-3100-36200 Miscellaneous Revenue (PW)4,080 9,203 8,534 4,500 1,905 1,905 4,500 0.00%-
101-410-1910-36200 Miscellaneous Revenue (Planni 14,285 - - - - - - #DIV/0!-
101-410-1320-36207 MCMA Grant 3,500 - - - - - - #DIV/0!-
101-450-5200-36200 Miscellaneous Revenue (Parks)37 1,312 1,000 2,181 1,000 1,000 0.00%-
101-420-2220-36204 Reimbursements - Fire 27,616 25,535 15,519 5,000 6,402 6,402 5,500 10.00%-
101-420-2220-36230 Donations-Fire 2,185 2,759 1,000 3,785 1,000 1,000 0.00%-
101-410-1320-36230 Donations - Admin 9,000 12,000 10,000 10,000 7,600 10,000 7,500 -25.00%pulltab donations have decreased
101-450-5200-36230 Donations - Parks - 36,500 - - #DIV/0!-
101-410-1320-34120 Tower Rent 103,631 48,006 133,843 119,403 58,285 119,403 116,000 -2.85%-
Total Miscellaneous 271,342$ 196,769$ 267,381$ 210,903$ 203,701$ 231,665$ 205,500$ -2.56%
Prior Period Adjustments
General Fund Revenue Summary
Taxes 5,028,535 5,142,327 5,998,212 2,978,356 5,993,212 5,588,958 -6.82%
Licenses and Permits 1,646,164 1,147,690 933,580 611,358 984,680 1,011,995 8.40%
Intergovernmental 360,870 286,127 269,555 175,835 314,262 276,320 2.51%
Charges for Services 742,281 577,073 617,000 434,845 634,168 623,000 0.97%
Fines and Forfeits 2,966 36,972 30,000 16,795 30,000 30,000 0.00%
Investment Earnings (81,535) 238,492 80,000 157,082 80,000 83,200 4.00%
Miscellaneous 196,769 267,381 210,903 203,701 231,665 205,500 -2.56%
Total General Fund Revenues:6,791,909$ 7,896,051$ 7,696,061$ 8,139,250$ 4,577,971$ 8,267,987$ 7,818,973$ -3.93%
7,896,051$ 7,696,061$ 8,139,250$ 4,577,971$
General Fund Expenditures:
1110 Mayor & Council
Personnel
101-410-1110-41030 Part-time Salaries 25,690 25,690 25,162 25,690 12,845 25,690 25,690 0.00%-
101-410-1110-41220 FICA Contributions 1,593 1,593 1,560 1,593 796 1,593 1,593 0.00%-
101-410-1110-41230 Medicare Contributions 373 373 365 373 186 373 373 0.00%-
101-410-1110-41510 Workers Compensation 118 86 66.49 93.08 52.30 - 93 0.00%-
Total Personnel 27,774$ 27,741$ 27,153$ 27,749$ 13,880$ 27,656$ 27,749$ 0.00%
Materials and Supplies
101-410-1110-42000 Office Supplies 70 64 67 125 250 250 275 120.00%-
101-410-1110-42001 Computer Reimbursement 2,859 - 2,000 - - - 2,000 #DIV/0!$1000 x 2 (ND & new elect)
101-410-1110-43185 IT Support 1,203 1,322 1,273 1,394 719 1,394 1,601 14.88%-
101-410-1110-43310 Mileage 191 37 955 - 955 630 -34.03%LMC conference in Rochester
2
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
Total Materials and Supplies 4,132$ 1,577$ 3,377$ 2,474$ 968$ 2,599$ 4,506$ 82.16%
Charges and Services
101-410-1110-44300 Miscellaneous 7,035 5,412 7,329 6,165 5,715 6,165 11,165 81.10%Strategic Planning & Youth Services Donation
101-410-1110-44330 Dues & Subscriptions 15,514 17,092 18,389 22,758 5,053 22,758 23,933 5.16%LMC Dues (max 4.5% incr.+pop. growth), MN Mayors Assoc, Metro Cities ($5008)
101-410-1110-44370 Conferences & Training 175 1,301 594 6,975 425 6,975 3,975 -43.01%LMC annual conference and hotel (3), Newly Elected / Advanced LMC training
Total Charges and Services 22,724$ 23,805$ 26,312$ 35,898$ 11,193$ 35,898$ 39,073$ 8.84%
1110 Total Mayor & Council 54,630$ 53,123$ 56,842$ 66,121$ 26,041$ 66,153$ 71,328$ 7.88%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 175,445 161,134 196,912 261,516 113,488 261,516 300,045 14.73%Add 1 FT Communications staff.
101-410-1320-41030 Part-time Salaries - - - - - - #DIV/0!-
101-410-1320-41040 Temporary Employees 1,532 - - - - - - #DIV/0!-
101-410-1320-41210 PERA Contributions 13,224 11,924 13,950 19,614 8,512 19,614 22,503 14.73%-
101-410-1320-41216 MSRS Contributions -City Admi 1,355 1,540 1,677 1,704 884 1,704 1,560 -8.49%-
101-410-1320-41220 FICA Contributions 10,485 9,365 11,445 16,214 8,803 16,214 18,603 14.73%-
101-410-1320-41230 Medicare Contributions 2,463 2,220 2,730 3,792 2,059 3,792 4,501 18.69%-
101-410-1320-41300 Insurance 24,381 22,409 26,269 41,897 20,358 41,897 43,668 4.23%-
101-410-1320-41325 Life Insurance 123 110 465 168 68 168 198 18.03%-
101-410-1320-41330 STD/LTD 878 804 890 1,399 453 1,399 1,569 12.19%-
101-410-1320-41420 Unemployment Benefits - - - - - - #DIV/0!-
101-410-1320-41510 Workers Compensation 1,538 1,179 1,045 1,385 701 1,385 1,385 0.00%-
Total Personnel 231,424$ 210,686$ 255,382$ 347,688$ 155,325$ 347,688$ 394,031$ 13.33%
Materials and Supplies
101-410-1320-42000 Office Supplies 1,160 754 2,234 3,200 1,518 3,200 2,000 -37.50%-
101-410-1320-42030 Printed Forms - - 100 - 100 100 0.00%-
101-410-1320-42110 Cleaning Supplies 70 17 70 70 0.00%-
101-410-1320-42230 Building Repair Supplies 210 - 210 210 0.00%-
Total Materials and Supplies 1,160$ 754$ 2,234$ 3,580$ 1,535$ 3,580$ 2,380$ -33.52%
Charges and Services
101-410-1320-42002 IT Hardware 868 1,139 5,195 4,600 - 4,600 - -100.00%no computers in 2025.
101-410-1320-43040 Legal Services 49,351 41,985 56,432 80,000 12,776 80,000 60,000 -25.00%-
101-410-1320-43090 Newsletter - 1,610 - 1,610 3,667 127.74%2 newsletters, 1 annual report, extra mailings, split w/ W/S
101-410-1320-43100 Assessing Services 102,847 107,874 112,968 112,959 113,783 112,959 117,959 4.43%-
101-410-1320-43150 Contract Services 1,045 33,472 13,276 25,000 18,577 25,000 30,500 22.00%
101-410-1320-43152 Cable Operation Expense - - 5,000 1,695 5,000 6,200 24.00%-
101-410-1320-43185 IT Support 7,300 5,262 5,032 7,830 3,536 7,830 8,701 11.12%-
101-410-1320-43190 Software Programs 327 - - 8,000 2,972 8,000 9,000 12.50%new website
101-410-1320-43210 Telephone 2,372 569 602 1,002 250 1,002 1,033 3.15%-
101-410-1320-43220 Postage 3,379 3,876 4,854 4,504 2,499 4,500 5,000 11.01%-
101-410-1320-43310 Mileage 409 499 661 2,055 9 2,055 1,120 -45.50%-
101-410-1320-43510 Legal Publishing 5,290 1,286 3,638 1,500 1,319 1,500 1,500 0.00%-
101-410-1320-43610 Insurance 41,177 43,543 36,273 26,087 42,291 26,087 46,779$ 79.32%-
101-410-1320-43810 Electric Utility - 4,200 1,712 4,200 4,200 0.00%-
101-410-1320-43830 Gas Utility - 1,050 - 1,050 1,050 0.00%-
101-410-1320-43840 Refuse - 210 77 210 210 0.00%-
101-410-1320-44010 Repairs/Maint Contractual Bldg 83 2,331 1,326 2,331 2,611 12.01%-
101-410-1320-44040 Repairs/Maint Contractual Eqpt 5,035 2,750 2,152 2,750 2,750 0.00%-
101-410-1320-44330 Dues & Subscriptions 1,413 1,557 1,321 3,800 270 3,800 3,613 -4.92%-
3
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
101-410-1320-44370 Conferences & Training 1,085 2,377 3,083 11,285 2,256 11,285 12,170 7.84%Admin & City Wide Trainings & Conferences, Leadership in the Valley (2)
101-410-1320-44371 Allocation to Building Inspections (1,998) (3,184) - - - - #DIV/0!no longer used.
Total Charges and Services 216,863$ 241,441$ 245,267$ 305,773$ 207,501$ 305,769$ 318,063$ 4.02%
Capital Outlay
101-410-1320-45800 Other Equipment - - - - - - #DIV/0!-
Total Capital Outlay -$ -$ -$ -$ -$ - #DIV/0!
Miscellaneous
101-410-1320-44300 Miscellaneous 1,436 1,352 3,220 3,463 6,350 3,463 5,750 66.04% 5 possible retirements, employee & council/commission recognitions, logo apparel
Total Miscellaneous 1,436$ 1,352$ 3,220$ 3,463$ 6,350$ 3,463$ 5,750$ 66.04%
1320 Total Administration 450,883$ 454,233$ 506,102$ 660,504$ 370,712$ 660,500$ 720,224$ 9.04%
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 1,606 8,649 2,649 11,008 2,907 11,008 3,000 -72.75%possible local elections
101-410-1410-41510 Workers Compensation - - - - - - #DIV/0!-
Total Personnel 1,606$ 8,649$ 2,649$ 11,008$ 2,907$ 11,008$ 3,000$ -72.75%
Charges and Services
101-410-1410-43310 Travel Expense - - 75 - 75 50 -33.33%-
101-410-1410-42000 Office Supplies - 53 300 - 300 250 -16.67%-
101-410-1410-43510 Legal Notices Publishing 712 68 500 43 500 500 0.00%-
101-410-1410-43150 Contract Services 3,100 3,195 3,525 3,525 3,854 3,525 3,890 10.35%-
Total Charges and Services 3,100$ 3,907$ 3,646$ 4,400$ 3,897$ 4,400$ 4,690$ 6.59%
Miscellaneous
101-410-1410-44300 Miscellaneous 406 1,214 585 1,250 537 1,250 625 -50.00%election judge meals
Total Miscellaneous 406$ -$ - 1,250 537 1,250 625 -50.00%
1410 Total Elections 5,112$ 12,556$ 3,646$ 16,658$ 7,341$ 16,658$ 8,315$ -50.08%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 27,460 11,931 31,033 Communications Dept goes away in 2024,
101-410-1450-41210 PERA Contributions 2,048 845 2,327 but will show for comparison to whole budget.
101-410-1450-41220 FICA Contributions 1,693 739 1,798
101-410-1450-41230 Medicare Contributions 396 173 420
101-410-1450-41300 Insurance 2,937 1,778 5,122
101-410-1450-41325 Life Insurance 28 287 5
101-410-1450-41330 STD/LTD 146 54 48
101-410-1450-41510 Workers Compensation 259 189 256
Total Personnel 34,967$ 15,997$ 41,008$
Charges and Services
101-410-1450-43090 Newsletter 1,231 709 2,425
101-410-1450-43185 IT Support 585 849 1,333
101-410-1450-42002 IT Hardware - 106
101-410-1450-43190 Software Programs 1,629 1,550
101-410-1450-43220 Postage 1,967 309 349
101-410-1450-43310 Mileage - -
4
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
101-410-1450-43152 Cable Operations 2,745 3,485 4,042
101-410-1450-44370 Conferences and Training - -
Total Charges and Services 9,475$ 6,981$ 9,804$
- -
1450 Total Communications 44,442$ 22,978$ 50,812$
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 71,096 42,139 72,262 160,980 75,493 160,980 174,790 8.58%-
101-410-1520-41040 Temporary Employees 6,026 - - - - - - #DIV/0!
101-410-1520-41210 PERA Contributions 5,301 3,034 5,419 12,074 5,661 12,074 13,109 8.58%-
101-410-1520-41220 FICA Contributions 4,600 2,512 4,292 9,981 4,509 9,981 10,837 8.58%-
101-410-1520-41230 Medicare Contributions 1,076 588 1,004 2,334 1,055 2,334 2,622 12.32%-
101-410-1520-41300 Insurance 10,750 8,929 13,032 30,282 10,317 30,282 21,673 -28.43%-
101-410-1520-41325 Life Insurance 386 308 270 121 31 121 120 -0.82%-
101-410-1520-41330 STD/LTD 288 295 174 1,044 274 1,044 1,044 0.00%-
101-410-1520-41420 Unemployment Benefits 414 - - - - - #DIV/0!-
101-410-1520-41510 Workers Compensation 710 517 734 852 432 852 852 0.00%-
Total Personnel 100,233$ 58,735$ 97,188$ 217,669$ 97,770$ 217,669$ 225,047.66$ 3.39%
Materials and Supplies
101-410-1520-42000 Office Supplies 697 760 898 1,000 399 1,000 1,030 3.00%-
101-410-1520-42110 Cleaning Supplies 70 - 70 70 0.00%-
101-410-1520-42230 Building Repair Supplies 210 - 210 210 0.00%-
101-410-1520-42030 Printed Forms 980 1,052 1,009 1,500 1,151 1,500 1,545 3.00%-
Total Materials and Supplies 1,677$ 1,811$ 1,907$ 2,780$ 1,550$ 2,780$ 2,855$ 2.70%
Charges and Services
101-410-1520-42002 IT Hardware 1,774 - 6,080 6,900 184 6,900 - -100.00%no computers in 2025.
101-410-1520-43010 Audit Services 8,608 8,244 11,284 11,425 6,000 11,425 11,500 0.66%-
101-410-1520-43150 Contract Services 15,834 39,493 49,054 10,000 7,681 10,000 10,000 0.00%-
101-410-1520-43185 IT Support 4,128 2,266 4,459 4,287 3,225 4,287 7,356 71.58%additional Laserfiche license.
101-410-1520-43190 Software Programs 4,383 4,018 4,319 7,000 3,849 7,000 9,000 28.57%upgraded CIP software
101-410-1520-43310 Mileage - 288 300 - 300 309 3.00%-
101-410-1520-43610 Insurance - 886 2,206 4,736 2,206 3,434.04$ 55.66%new allocation to Finance Dept.
101-410-1520-43810 Electric Utility - - 4,200 1,637 4,200 4,200 0.00%-
101-410-1520-43830 Gas Utility - - 1,050 - 1,050 1,050 0.00%-
101-410-1520-43840 Refuse - - 210 77 210 210 0.00%-
101-410-1520-44010 Repairs/Maint Contractual Bldg - 83 2,331 1,291 2,331 2,611 12.01%-
101-410-1520-44040 Repairs/Maint Contractual Eqpt - - 2,750 1,661 2,750 2,750 0.00%-
101-410-1520-44330 Dues & Subscriptions 720 530 720 1,040 220 1,040 1,040 0.00%-
101-410-1520-44370 Conferences & Training 681 - 766 5,095 275 5,095 4,000 -21.49%MNGFOA conference - registration & hotel (FD and FC), LMC conference (FD)
101-410-1520-44371 Allocation to Building Inspections (1,231) (2,905) - - - - #DIV/0!no longer used.
Total Charges and Services 36,128$ 53,319$ 75,035$ 58,794$ 30,836$ 58,794$ 57,460$ -2.27%
Miscellaneous
101-410-1520-44300 Miscellaneous 2,773 1,234 427 1,570 1,254 3,140 3,000 91.08%logo apparel, Wash Co. exp., other
Total Miscellaneous 2,773$ 1,234$ 427$ 1,570$ 1,254$ 3,140.00$ 3,000$ 91.08%
Capital Outlay
101-410-1520-45###Capital Outlay - Finance Software 75,000 New Financial Software ($200K over 2 years, part getting allocated to W/S/S)
Total Capital Outlay 75,000$ #DIV/0!
5
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
1520 Total Finance 140,811$ 115,100$ 174,557$ 280,813$ 131,409$ 282,383$ 363,363$ 29.40%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 153,262 190,130 74,715 291,923 85,998 291,923 259,053 -11.26%
101-410-1910-41040 Temporary Employees 9,341 390 4,522 9,620 - 9,620 21,257 120.97%intern
101-410-1910-41210 PERA Contributions 11,125 14,260 5,560 21,894 6,450 21,894 21,023 -3.98%-
101-410-1910-41220 FICA Contributions 9,947 11,471 4,740 18,696 5,089 18,696 17,379 -7.04%-
101-410-1910-41230 Medicare Contributions 2,326 2,683 1,109 4,372 1,190 4,372 4,205 -3.84%-
101-410-1910-41300 Insurance 12,497 18,703 12,168 61,162 14,782 61,162 43,547 -28.80%-
101-410-1910-41325 Life Insurance 751 664 305 245 38 245 221 -9.70%-
101-410-1910-41330 STD/LTD 579 739 313 1,600 189 1,600 1,442 -9.89%-
101-410-1910-41510 Workers Compensation 1,563 1,138 1,260 1,610 1,054 1,610 1,610 0.00%-
Total Personnel 201,391$ 240,176$ 104,691$ 411,122$ 114,789$ 411,122$ 369,738$ -10.07%
Materials and Supplies
101-410-1910-42000 Office Supplies 323 574 389 1,000 269 1,000 1,000 0.00%-
101-410-1910-42110 Cleaning Supplies 40 - 40 40 0.00%-
101-410-1910-42230 Building Repair Supplies 120 - 120 120 0.00%-
101-410-1910-42120 Fuel, Oil and Fluids - 270 2,000 - 2,000 2,000 0.00%-
101-410-1910-42030 Printed Forms - 51 600 - 600 600 0.00%-
Total Materials and Supplies 323$ 574$ 710$ 3,760$ 269$ 3,760$ 3,760$ 0.00%
Charges and Services
101-410-1910-43020 Comprehensive Planning - - - - - 25,000 #DIV/0!Comprehensive Planning (2025 - 2027 project)
101-410-1910-43030 Engineering Services 4,671 6,175 3,213 5,000 3,043 5,000 - -100.00%-
101-410-1910-43150 Contract Services 86,121 17,216 92,875 15,000 42,684 60,000 90,000 500.00%BMI services for higher level planning, landscape arch., GIS implementation
101-410-1910-43185 IT Support 6,014 5,291 11,445 11,273 6,365 11,273 14,947 32.59%-
101-410-1910-42002 IT Hardware 1,769 2,091 1,283 9,200 4,937 9,200 - -100.00%no computers in 2025.
101-410-1910-43190 Software Programs 268 936 - 1,700 287 1,700 2,000 17.65%-
101-410-1910-43810 Electric Utility - - 2,400 935 2,400 1,774 -26.08%-
101-410-1910-43830 Gas Utility - - 600 - 600 600 0.00%-
101-410-1910-43840 Refuse - - 120 44 120 120 0.00%-
101-410-1910-44010 Repairs/Maint Contractual Bldg - 47 1,332 1,327 1,332 1,492 12.01%-
101-410-1910-44040 Repairs/Maint Contractual Eqpt - - 2,750 1,832 2,750 2,750 0.00%-
101-410-1910-43210 Telephone 191 120 126 83 126 663 424.90%-
101-410-1910-43220 Postage 80 - 200 - 200 200 0.00%-
101-410-1910-43310 Mileage 380 - 600 - 600 600 0.00%-
101-410-1910-43510 Legal Publishing 770 1,775 1,835 1,825 496 1,825 1,825 0.00%-
101-410-1910-44330 Dues & Subscriptions 698 - 2,000 392 2,000 3,260 63.00%-
101-410-1910-44370 Conferences & Training 2,032 356 3,500 3,211 3,500 4,730 35.14%AICP cert, LMC, APA, GIS training
Total Charges and Services 99,613$ 36,865$ 111,174$ 57,626$ 65,637$ 102,626$ 149,961$ 160.23%
Miscellaneous
101-410-1910-44300 Miscellaneous 348 581 640 295 640 1,000 56.25%logo apparel, incidentals
Total Miscellaneous 348$ 581$ 640$ 295$ 640$ 1,000$ 56.25%
1910 Total Planning & Zoning 301,327$ 277,963$ 217,156$ 473,149$ 180,990$ 518,149$ 524,459$ 10.84%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 30,000 30,975 32,855 35,000 15,500 35,000 35,000 0.00%-
Total Charges and Services 30,000$ 30,975$ 32,855$ 35,000$ 15,500$ 35,000 35,000 0.00%
1930 Total Engineering Services 30,000$ 30,975$ 32,855$ 35,000$ 15,500$ 35,000$ 35,000$ 0.00%
6
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
1940 City Hall
Materials and Supplies
101-410-1940-42110 Cleaning Supplies 40 345 227 City Hall Dept goes away in 2024,
101-410-1940-42230 Building Repair Supplies 87 491 232 but will show for comparison to whole budget.
Total Materials and Supplies 127$ 835$ 459$ Costs will be allocated across departments using City Hall.
-
Charges and Services -
101-410-1940-43185 IT Support 5,561 1,322 1,273
101-410-1940-42002 IT Hardware - -
101-410-1940-43810 Utilities 4,519 25,083 54,231
101-410-1940-43840 Refuse 1,898 1,968 2,183
101-410-1940-44010 Repairs/Maint Contractual Bldg 9,060 14,855 18,028
101-410-1940-44040 Repairs/Maint Contractual Eqp 7,852 2,840 993
101-410-1940-44371 Allocation to Building Inspections (26,476) (45,050)
Total Charges and Services 28,890$ 19,841$ 31,659$
Miscellaneous
101-410-1940-44300 Miscellaneous 996 25,320 4,569
Total Miscellaneous 996$ 25,320$ 4,569$ -$ -$
- - - -
1940 Total City Hall 30,013$ 45,996$ 36,687$ -$ -$
2100 Police
Materials and Supplies
101-420-2100-42110 Cleaning Supplies 140 - 140 140 0.00%-
101-420-2100-42230 Building Repair Supplies 420 - 420 420 0.00%-
Total Materials and Supplies 560$ 560 560 0.00%
Charges and Services
101-420-2100-43150 Law Enforcement Contract 901,120 947,044 1,048,618 1,289,478 - 1,289,478 1,377,253 6.81%pd in Aug and Dec.
101-420-2100-43610 Insurance 3,013 1,260 1,260 6,583 118.46%new allocation.
101-420-2100-43810 Electric Utility 8,400 3,274 8,400 8,400 0.00%new building expenses.
101-420-2100-43830 Gas Utility 2,100 - 2,100 2,100 0.00%-
101-420-2100-43840 Refuse 420 155 420 420 0.00%-
101-420-2100-44010 Repairs/Maint Contractual Bldg 4,662 1,035 4,662 5,222 12.01%-
101-420-2100-44040 Repairs/Maint Contractual Eqpt - - - - #DIV/0!-
101-420-2100-44300 Misc. Building Exp. 140 - 140 140 0.00%-
101-420-2100-44301 Misc. - Community Event - - 1,800 - 1,800 1,800 0.00%-
Total Charges and Services 901,120$ 947,044$ 1,048,618$ 1,310,013$ 5,723$ 1,308,259$ 1,401,917$ 7.02%
- - - -
2100 Total Police 901,120$ 947,044$ 1,048,618$ 1,310,013$ 5,723$ 1,308,259$ 1,401,917$ 7.02%
2150 Prosecution
Charges and Services
101-420-2150-43045 Attorney Criminal 50,212 48,141 36,949 50,000 25,268 50,000 50,000 0.00%These expenses are offset by Fines in Revenue section.
Total Charges and Services 50,212$ 48,141$ 36,949$ 50,000$ 25,268$ 50,000$ 50,000$ 0.00%
- - - -
2150 Total Prosecution 50,212$ 48,141$ 36,949$ 50,000$ 25,268$ 50,000$ 50,000$ 0.00%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 149,818 249,451 415,118 623,384 305,844 623,384 687,708 10.32%-
7
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
101-420-2220-41020 Overtime & Holiday Wages - - - 40,500 #DIV/0!currently coded in full-time salaries.
101-420-2220-41030 Part-time Salaries 112,497 61,057 6,351 7,500 1,250 - - -100.00%
101-420-2220-41035 Paid On Call Salaries 102,555 75,897 144,681 196,859 78,438 196,859 220,194 11.85%-
101-420-2220-41210 PERA Contributions 46,654 51,347 74,335 111,666 53,886 111,666 121,724 9.01%-
101-420-2220-41220 FICA Contributions 6,211 5,145 9,524 12,205 4,866 12,205 13,652 11.85%-
101-420-2220-41230 Medicare Contributions 5,195 5,389 8,174 12,002 5,495 12,002 14,226 18.53%-
101-420-2220-41300 Insurance 24,745 31,967 49,440 131,818 34,688 131,818 107,128 -18.73%-
101-420-2220-41325 Life Insurance 233 145 704 529 163 529 524 -0.82%-
101-420-2220-41330 STD/LTD 611 1,104 1,679 2,850 1,159 2,850 2,937 3.03%-
101-420-2220-41420 Unemployment Benefits 6,652 - - - - - #DIV/0!-
101-420-2220-41510 Workers Compensation 39,378 28,673 57,030 66,882 44,861 66,882 66,882 0.00%-
Total Personnel 487,897$ 516,825$ 767,036$ 1,165,696$ 530,651$ 1,158,196$ 1,275,474$ 9.42%
Materials and Supplies
101-420-2220-42000 Office Supplies 835 1,119 855 1,000 490 1,000 1,000 0.00%-
101-420-2220-42110 Cleaning Supplies 540 - 540 540 0.00%-
101-420-2220-42230 Building Repair Supplies 1,620 - 1,620 1,620 0.00%-
101-420-2220-42080 EMS Supplies 2,422 968 2,606 2,400 2,037 2,700 2,700 12.50%increased call volume
101-420-2220-42090 Fire Prevention 991 1,860 2,433 2,000 75 3,100 3,000 50.00%more community events
101-420-2220-42120 Fuel, Oil and Fluids 13,230 25,109 18,248 29,700 7,863 29,700 30,888 4.00%-
101-420-2220-42400 Small Tools & Equipment 31,521 37,573 82,102 25,419 9,659 25,419 6,000 -76.40%-
Total Materials and Supplies 48,999$ 66,629$ 106,244$ 62,679$ 20,124$ 64,079$ 45,748$ -27.01%
Charges and Services
101-420-2220-42002 IT Hardware 1,200 1,715 3,000 8,920 4,830 8,920 - -100.00%no computers in 2025.
101-420-2220-43050 Physicals 8,052 9,764 7,795 11,500 2,556 10,900 10,100 -12.17%-
101-420-2220-43150 Contract Services 2,550 1,100 2,600 1,150 966 1,150 2,600 126.09%-
101-420-2220-43185 IT Support 19,808 19,824 23,189 23,513 12,668 23,513 26,901 14.41%-
101-420-2220-43190 Software Programs 3,730 14,005 15,324 10,026 15,324 18,100 18.12%-
101-420-2220-43210 Telephone 4,332 3,983 4,655 4,800 1,493 4,884 4,300 -10.42%-
101-420-2220-43230 Radio 22,959 16,555 17,709 17,500 4,101 17,500 17,500 0.00%-
101-420-2220-43310 Mileage 286 180 - 600 - 500 500 -16.67%-
101-420-2220-43630 Insurance 9,563 10,112 22,157 21,950 35,907 35,907 33,863.59$ 54.27%-
101-420-2220-43810 Utility 14,168 16,820 12,178 32,400 15,422 32,400 32,400 0.00%-
101-420-2220-43830 Gas Utility - 8,100 - 8,100 8,100 0.00%separating utilities moving forward.
101-420-2220-43840 Refuse 898 227 148 1,620 596 1,620 1,620 0.00%-
101-420-2220-44010 Repairs/Maint Bldg 11,018 6,737 13,184 17,982 9,745 17,982 20,142 12.01%-
101-420-2220-44040 Repairs/Maint Eqpt 49,485 54,027 60,987 43,920 19,172 43,920 43,920 0.00%-
101-420-2220-44170 Uniforms 12,698 7,532 14,455 10,000 4,808 10,000 10,000 0.00%-
101-420-2220-44330 Dues & Subscriptions 6,841 2,766 3,851 4,845 6,679 7,200 7,200 48.61%-
101-420-2220-44350 Books 942 185 1,250 1,000 710 1,000 1,200 20.00%-
101-420-2220-44370 Conferences & Training 21,715 23,015 39,564 27,000 8,761 27,000 27,000 0.00%new hires, Chief conference, state certs. Partially reimbursed thru state.
Total Charges and Services 186,515$ 178,273$ 240,728$ 254,664$ 138,440$ 267,819$ 265,446$ 4.23%
Capital Outlay
101-420-2220-47200 Transfer to Vehicle Replacement Fund 51,537 67,112 94,914 47,457 94,914 - -100.00%See CIP for future purchases.
101-420-2220-47300 Transfer to Fire Equipment & Project Fund 19,000 pulling away from Small Tools & Equipment
101-480-2220-45800 Equipment 65,000 - - - -100.00%
101-480-8000-45800 Equipment 78,628 204,815 - - - - #DIV/0!
Total Capital Outlay 130,165$ 271,927$ 159,914$ 47,457$ 94,914$ 19,000$ -88.12%
Miscellaneous
101-420-2220-44300 Miscellaneous 2,259 1,854 1,795 2,540 314 2,540 2,540 0.00%retirement events, vehicle wash, ice, postage.
equipment will be purchased from Fire Equip Fund from now on.
8
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
Total Miscellaneous 2,259$ 1,854$ 1,795$ 2,540$ 314$ 2,540$ 2,540$ 0.00%
2220 Total Fire 725,670$ 893,746$ 1,387,730$ 1,645,493$ 736,986$ 1,587,549$ 1,608,209$ -2.27%
2220 Fire Relief
Charges and Services
101-420-2220-44920 Fire State Aid 80,470 75,000 - - - - - FRA moved to SVF in 2023. State aid will go directly to the FRA.
Total Charges and Services 80470 75000 0 0 0 - -
2250 Total Fire Relief 80470 75000 0 0 0 0 0
2400 Building Inspection
Personnel
101-420-2400-41010 Full-time Salaries 320,305 343,456 357,891 648,216 228,813 648,216 626,533 -3.34%combined 2 positions for decrease
101-420-2400-41210 PERA Contributions 25,186 27,061 28,649 55,388 20,458 55,388 54,472 -1.65%-
101-420-2400-41216 MSRS Contributions -City Admi 457 519 565 574 298 574 525 -8.49%-
101-420-2400-41220 FICA Contributions 18,077 19,246 20,007 40,189 12,447 40,189 42,222 5.06%-
101-420-2400-41230 Medicare Contributions 4,422 4,760 4,986 9,399 3,375 9,399 10,215 8.68%-
101-420-2400-41300 Insurance 53,549 64,027 62,983 133,765 34,476 74,952 99,562 -25.57%-
101-420-2400-41325 Life Insurance 389 239 485 536 105 536 406 -24.32%-
101-420-2400-41330 STD/LTD 1,348 1,439 1,850 3,790 978 3,790 2,940 -22.42%-
101-420-2400-41510 Workers Compensation 4,222 3,074 2,258.09 8,171.76 6,956.60 8,172 8,172 0.00%-
Total Personnel 427,955$ 463,821$ 479,673$ 900,028$ 307,905$ 841,215 845,048 -6.11%
Materials and Supplies
101-420-2400-42000 Office Supplies 849 1,067 12,595 4,000 2,487 4,000 6,000 50.00%-
101-420-2400-42030 Printed Forms - - 350 - 350 350 0.00%-
101-420-2400-42110 Cleaning Supplies - - 140 - 140 140 0.00%-
101-420-2400-42120 Fuel, Oil and Fluids 3,574 5,424 6,939 7,500 1,647 7,500 8,000 6.67%-
101-420-2400-42230 Building Repair Supplies - - 420 - 420 420 0.00%-
Total Materials and Supplies 4,423$ 6,491$ 19,534$ 12,410$ 4,134$ 12,410 14,910 20.15%
Charges and Services
101-420-2400-42002 IT Hardware 1,413 174 1,709 15,500 - 15,500 - -100.00%no computers in 2025.
101-420-2400-43030 Engineering 488 24 - 3,000 - 3,000 6,000 100.00%-
101-420-2400-43150 Inspector Contract Services 769,930 274,617 85,421 80,000 26,080 80,000 90,000 12.50%
101-420-2400-43185 IT Support 7,962 13,378 17,361 23,030 9,800 23,030 25,763 11.87%-
101-420-2400-43190 Software Programs 1,495 3,416 3,385 25,000 12,287 25,000 25,000 0.00%
101-420-2400-43210 Telephone 3,209 1,760 2,331 2,442 966 2,442 2,565 5.00%-
101-420-2400-43630 Insurance 3,404 3,600 7,939 7,207 12,974 7,207 13,515.58$ 87.54%
101-420-2400-43810 Electric Utility - - 8,400 3,274 8,400 8,400 0.00%-
101-420-2400-43830 Gas Utility - - 2,100 - 2,100 2,100 0.00%-
101-420-2400-43840 Refuse - - 420 155 420 420 0.00%-
101-420-2400-44010 Repairs/Maint Contractual Bldg - 166 4,662 2,840 4,662 5,222 12.01%-
101-420-2400-44040 Repairs/Maint Eqpt 7,479 7,322 6,259 7,750 2,940 7,750 16,000 106.45%
101-420-2400-44170 Uniforms 326 468 330 1,000 - 1,000 1,500 50.00%-
101-420-2400-44330 Dues & Subscriptions 290 60 789 1,500 291 1,500 1,500 0.00%MN AMBO, ICC CBO
101-420-2400-44350 Books 430 256 - 1,000 - 1,000 2,500 150.00%-
101-420-2400-44370 Conferences & Training 1,848 2,224 783 5,000 1,380 5,000 5,000 0.00%Inspector certs, SWPP, Safety
9
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
Total Charges and Services 798,274$ 307,297$ 126,472$ 188,011$ 72,987$ 188,011 205,485 9.29%
Capital Outlay
101-420-2400-47200 Transfer to Vehicle Replacement 9,539 14,907 - -
101-480-2400-47200 Transfer to Vehicle Replacement - - 11,300 5,650 11,300 - -100.00%4 vehicles, 7 year rotation
Total Capital Outlay -$ -$ 11,300$ 5,650$ 11,300 - -100.00%
Miscellaneous
101-420-2400-44371 Allocations from Admin, Finance, City Hall 29,706 51,139 - - no longer used starting in 2024.
101-420-2400-44300 Miscellaneous 868 1,205 494 3,140 87 3,140 140 -95.54%vehicle regist, supplies
Total Miscellaneous 868$ 30,911$ 51,633$ 3,140$ 87$ 3,140 140 -95.54%
2400 Total Building Inspection 1,231,520$ 808,520$ 677,312$ 1,114,889$ 390,763$ 1,056,076$ 1,065,583$ -4.42%
2500 Emergency Communications
Charges and Services
101-420-2500-43150 Contract Services 1,514 20,501 4,311 4,500 2,028 4,500 4,500 0.00%-
Total Charges and Services 1,514$ 20,501$ 4,311$ 4,500$ 2,028$ 4,500 4,500 0.00%
- - - - #DIV/0!-
2500 Total Emergency Communicati 1,514$ 20,501$ 4,311$ 4,500$ 2,028$ 4,500 4,500 0.00%
2700 Animal Control
Charges and Services
101-420-2700-43150 Contract Services - Siren Monit 14,161 13,550 19,172 14,500 9,292 14,500 14,500 0.00%-
Total Charges and Services 14,161$ 13,550$ 19,172$ 14,500$ 9,292$ 14,500$ 14,500$ 0.00%
2700 Total Animal Control 14,161$ 13,550$ 19,172$ 14,500$ 9,292$ 14,500$ 14,500$ 0.00%
3100 Streets
Personnel
101-430-3100-41010 Full-time Salaries 338,210 375,049 410,215 389,266 198,668 389,266 485,866 24.82%add 2 FTEs half parks half streets
101-430-3100-41020 Overtime 8,605 11,431 12,566 19,689 5,536 19,689 19,858 0.86%-
101-430-3100-41040 Temporary Employees 4,871 9,585 12,880 19,240 9,890 19,240 14,820 -22.97%-
101-430-3100-41210 PERA Contributions 25,853 28,899 31,674 29,195 15,228 29,195 37,551 28.62%-
101-430-3100-41220 FICA Contributions 20,862 23,414 25,855 26,548 12,791 26,548 32,274 21.57%-
101-430-3100-41230 Medicare Contributions 4,879 5,476 6,042 6,209 2,991 6,209 7,808 25.76%-
101-430-3100-41300 Insurance 69,021 75,099 84,751 81,029 40,017 81,029 109,497 35.13%-
101-430-3100-41325 Life Insurance 305 334 344 378 158 378 436 15.29%-
101-430-3100-41330 STD/LTD 1,806 1,929 2,339 2,145 1,087 2,145 2,423 12.98%-
101-430-3100-41600 Safety Clothing Allowance 225 662 800 450 800 1,800 125.00%increase $1000 for one time winter boots in 2025 only
101-430-3100-41420 Unemployment Benefits - 2,005 - - - - #DIV/0!-
101-430-3100-41510 Workers Compensation 49,530 36,194 25,374 22,806 19,863 22,806 22,806 0.00%-
Total Personnel 523,942$ 567,633$ 614,707$ 597,306$ 306,679$ 597,306$ 735,142$ 23.08%
Materials and Supplies
101-430-3100-42000 Office Supplies 171 500 55 500 257 500 400 -20.00%-
101-430-3100-42120 Fuel, Oil and Fluids 21,203 41,375 43,317 48,000 10,566 38,000 48,000 0.00%
101-430-3100-42150 Operating Supplies 9,192 8,586 8,946 9,000 4,438 9,000 9,000 0.00%-
101-430-3100-42210 Repair/Maint. Supplies 9,453 5,481 9,287 11,000 5,797 11,000 11,000 0.00%-
101-430-3100-42212 Repair/Maint. Supplies S&I 11,004 10,414 8,651 11,000 4,545 9,000 11,000 0.00%-
101-430-3100-42240 Street Maintenance & Landscap 46,643 12,635 34,773 26,000 3,552 20,000 20,000 -23.08%
101-430-3100-42260 Street Signs 3,422 4,254 4,414 4,000 1,063 4,000 4,000 0.00%-
101-430-3100-42290 Sand/Salt S&I 55,575 57,401 67,773 97,000 75,780 75,780 15,000 -84.54%left over salt from 2023/24 winter
10
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
101-430-3100-42400 Small Tools & Minor Equipmen 3,784 4,223 22,613 5,000 5,949 6,200 15,000 200.00%10K for Vplow replacement
101-430-3100-44375 Personal Protection Equipment 312 746 506 1,200 454 1,000 1,000 -16.67%-
Total Materials and Supplies 160,759$ 145,613$ 200,335$ 212,700$ 112,399$ 174,480$ 134,400$ -36.81%
Charges and Services
101-430-3100-43030 Engineering Services 10,044 9,934 26,526 16,000 3,911 16,000 20,000 25.00%-
101-430-3100-43090 Sealcoating & Crack Sealing 592,656 817,304 217,913 - - - - #DIV/0!moved to a Transfer to Street Maint Fund.
101-430-3100-43150 Contract Services 28,255 14,139 32,401 45,000 17,141 45,000 61,408 36.46%new in 2025 - $5K increase for tree pile grinding, $11,408 per year wildflower rail road
101-430-3100-43185 IT Support 8,886 18,509 14,600 15,273 8,017 15,273 17,582 15.12%-
101-430-3100-42002 IT Hardware 743 - - 2,032 1,936 2,032 - -100.00%no computers in 2025.
101-430-3100-43190 Software Programs 6,544 4,297 13,598 8,400 7,074 8,600 8,600 2.38%Precise and Fuel Cloud
101-430-3100-43210 Telephone 4,472 4,413 2,594 2,599 819 2,599 2,729 5.00%improved accuracy in allocations.
101-430-3100-43230 Radio 4,121 6,834 4,401 6,750 1,100 6,750 15,000 122.22%add two new radios for new FTEs $7500
101-430-3100-43310 Mileage - - 125 - - - -100.00%staff instructed to take city vehicle when available
101-430-3100-43510 Public Notices - - 200 - 100 100 -50.00%-
101-430-3100-43630 Insurance 23,562 24,915 12,836 11,525 13,077 13,077 14,942$ 29.65%additonal vehicles/equipment
101-430-3100-43810 Utilities 24,891 31,704 29,224 39,000 13,048 35,000 35,000 -10.26%-
101-430-3100-43811 Street Lights 54,087 59,005 65,804 65,000 24,957 65,000 67,000 3.08%expected increase in elect. Prices.
101-430-3100-43840 Refuse 9,121 7,584 7,893 7,000 4,617 8,000 8,000 14.29%-
101-430-3100-44010 Repairs/Maint Bldg.6,313 9,883 7,692 9,750 5,468 9,000 9,000 -7.69%-
101-430-3100-44030 Repairs/Maint Imp Other Than 579 - 501 950 223 500 500 -47.37%-
101-430-3100-44040 Repairs/Maint Equip 14,598 18,128 10,235 20,000 6,390 20,000 20,000 0.00%-
101-430-3100-44041 Repairs/Maint Equip S&I 7,699 11,789 8,218 13,000 - 10,000 13,000 0.00%-
101-430-3100-44130 Equipment Rental 1,065 3,862 1,250 - 550 950 -24.00%-
101-430-3100-44170 Uniforms 4,783 4,521 5,313 5,200 2,214 5,200 5,700 9.62%add 2 FTEs half parks half streets
101-430-3100-44330 Dues & Subscriptions 323 482 2,364 1,200 370 2,300 2,300 91.67%-
101-430-3100-44370 Conferences & Training 1,529 3,057 2,489 4,000 2,301 3,000 3,600 -10.00%training for licenses and certifications
Total Charges and Services 803,206$ 1,047,563$ 468,465$ 274,254$ 112,663$ 267,981$ 305,411$ 11.36%
Capital Outlay
101-430-3100-47200 Transfer to Vehicle Replacement Fund 86,963 90,683 90,558 45,279 90,558 - -100.00%moved to separate levy
101-430-3100-47205 Transfer to Street Maintenance Fund (New Fund)- 600,000 300,000 600,000 - -100.00%moved to separate levy
101-480-3100-45500 Capital Purchases 53,038 75,316 36,500 24,135 36,500 - -100.00%
Total Capital Outlay 140,001$ 165,999$ 727,058$ 369,414$ 727,058$ -$ -100.00%
Miscellaneous
101-430-3100-44300 Miscellaneous 541 1,929 828 700 930 950 800 14.29%empl screenings
Total Miscellaneous 541$ 1,929$ 828$ 700$ 930$ 950$ 800$ 14.29%
- - - -
3100 Total Streets 1,488,448$ 1,902,740$ 1,450,333$ 1,812,018$ 902,085$ 1,767,775$ 1,175,752$ -35.11%
- - - -
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 86,833 95,997 94,881 123,425 63,452 123,425 268,182 117.28%add 2 FTEs half parks half streets
101-450-5200-41040 Temporary Employees 5,054 9,803 9,760 9,620 9,890 9,620 14,820 54.05%-
101-450-5200-41210 PERA Contributions 6,473 7,195 7,092 9,257 4,740 9,257 21,225 129.29%-
101-450-5200-41220 FICA Contributions 5,483 6,255 6,261 8,249 4,415 8,249 17,546 112.71%-
101-450-5200-41230 Medicare Contributions 1,282 1,462 1,469 1,929 1,033 1,929 4,245 120.05%-
101-450-5200-41300 Insurance 16,471 19,281 14,667 24,995 9,660 24,995 56,452 125.85%-
101-450-5200-41325 Life Insurance 69 352 61 111 37 111 235 112.81%-
101-450-5200-41330 STD/LTD 443 461 461 657 277 657 1,300 97.73%-
101-450-5200-41600 Safety Clothing Allowance 350 320 100 270 - 270 - -100.00%increase $500 for one time winter boots n 2025, $500 for 2 new FTEs
11
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
101-450-5200-41420 Unemployment Benefits 952 - - - - - #DIV/0!-
101-450-5200-41510 Workers Compensation 4,145 3,018 4,171 4,512 5,654 4,512 4,512 0.00%-
Total Personnel 126,603$ 145,142$ 138,923$ 183,024$ 99,157$ 183,024$ 388,517$ 112.28%
-
Materials and Supplies -
101-450-5200-42000 Office Supplies 126 457 160 450 - 350 350 -22.22%-
101-450-5200-42120 Fuel, Oil and Fluids 8,178 11,444 11,499 10,800 4,358 10,750 11,000 1.85%-
101-450-5200-42150 Operating Supplies 643 964 988 800 42 800 800 0.00%-
101-450-5200-42160 Chemicals - 56 500 - 400 400 -20.00%-
101-450-5200-42210 Repair/Maint. Supplies 7,055 11,334 8,539 8,600 4,442 8,600 8,600 0.00%-
101-450-5200-42230 Building Repair Supplies 360 760 - 500 - 500 500 0.00%-
101-450-5200-42250 Landscaping Materials 456 2,392 2,376 2,000 2,028 2,300 2,200 10.00%-
101-450-5200-42400 Small Tools & Minor Equipmen 1,980 3,597 9,770 3,500 3,562 3,600 3,500 0.00%-
Total Materials and Supplies 18,798$ 30,948$ 33,388$ 27,150$ 14,432$ 27,300$ 27,350$ 0.74%
Charges and Services
101-450-5200-43030 Engineering Services - - - - - -
101-450-5200-43150 Contracted Services 49,494 46,300 125,627 152,000 33,272 152,000 172,500 13.49%add weed and feed lawn app sunfish park and 32nd lift, increase in office cleaning and
101-450-5200-43185 IT Support 5,774 4,108 5,196 5,097 2,710 5,097 5,883 15.44%-
101-450-5200-42002 IT Hardware - - 544 581 544 - -100.00%no computers in 2025.
101-450-5200-43190 Software Programs - - - - - - #DIV/0!-
101-450-5200-43210 Telephone 878 631 1,317 2,039 750 2,039 2,804 37.53%add cell phones for two new staff
101-450-5200-43630 Insurance 7,180 7,593 22,890 23,717 24,150 24,150 25,993.85$ 9.60%-
101-450-5200-43810 Utilities 10,529 11,754 8,774 12,500 2,388 12,000 12,500 0.00%
101-450-5200-43840 Refuse 3,887 3,580 4,889 4,250 - 4,250 4,500 5.88%-
101-450-5200-44010 Repairs/Maint Bldg 2,125 3,439 2,327 3,000 5,070 5,250 3,000 0.00%
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 2,071 964 2,667 3,000 6,849 7,500 6,000 100.00%extra ball lime and playground chips, couple extra trees
101-450-5200-44040 Repairs/Maint Eqpt 6,292 1,082 4,678 6,500 443 5,000 5,000 -23.08%-
101-450-5200-44120 Rentals - Buildings 8,909 8,203 10,797 8,880 6,438 9,200 9,500 6.98%-
101-450-5200-44170 Uniforms 953 930 1,187 1,200 429 1,200 1,600 33.33%two new staff
101-450-5200-44301 Events 482 905 550 599 599 650 18.18%-
101-450-5200-44302 Lakes 15,000 15,000 15,000 15,000 - 15,000 20,000 33.33%5K for four lakes
101-450-5200-44330 Dues & Subscriptions - 167 75 26 75 75 0.00%-
101-450-5200-44370 Conferences & Training 815 317 930 2,000 2,848 2,848 3,400 70.00%training for licenses and certifications
101-450-5200-44130 Equipment Rental 73 882 1,175 650 - 450 500 -23.08%-
101-450-5200-44375 Personal Protection Equipment 136 858 250 243 400 450 80.00%-
Total Charges and Services 113,980$ 105,401$ 209,384$ 241,251$ 86,795$ 247,602$ 274,357$ 13.72%
Capital Outlay
101-450-5200-47200 Transfer to Vehicle Replacement Fund 1,961 2,298 3,228 1,614 3,228 - -100.00%-
Total Capital Outlay -$ 1,961$ 2,298$ 3,228$ 1,614$ 3,228$ -$ -100.00%
Miscellaneous
101-450-5200-44300 Miscellaneous 309 1,300 28,058 35,550 42,751 42,751 600 -98.31%projects related to donations. (budget amend. 35K 3/6/2024)
Total Miscellaneous 309$ 1,300$ 28,058$ 550$ 42,751$ 42,751$ 600$ 9.09%
- - - -
5200 Total Parks & Recreation 259,690$ 284,752$ 412,051$ 455,204$ 244,750$ 503,905$ 690,823$ 51.76%
9000 Transfers
Transfers
101-900-9000-47201 Transfer to Project Fund 30,000 102,074 16,902 - -
101-900-9000-TEMP Transfer to City Center Maintenance Fund -
101-900-9000-TEMP Transfer to Park Maintenance Fund
101-900-9000-47250 Transfer to Vehicle Replacemen 150,000 - 250,000 167,328 83,664 167,328 - -100.00%moved to a separate levy.
12
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
Total Transfers 210,000$ 102,074$ 266,902$ 167,328$ 83,664$ 167,328$ -$ -100.00%
9000 Total Transfers 210,000$ 102,074$ 266,902$ 167,328$ 83,664$ 167,328$ -$ -100.00%
9001 Contingency Reserve
Contingency Reserve
Reserve - - 35,000 - 35,000 85,000 142.86%balancing line / surplus in order to maintain fund balance ratio.
Total Contingency Reserve - - 35,000 - 35,000 85,000 142.86%
9001 Total Contingency Reserve -$ -$ 35,000$ -$ 35,000 85,000 142.86%
General Fund Expenditure Summary 2021 Actual 2022 Actual 2023 Actual 2024 Budget Q2 YTD 2024 Projected 2025 Requested
1110 Mayor & Council 54,630$ 53,123$ 56,842$ 66,121$ 26,041$ 66,153$ 71,328$ 7.88%
1320 Administration 450,883$ 454,233$ 506,102$ 660,504$ 370,712$ 660,500$ 720,224$ 9.04%
1410 Elections 5,112$ 12,556$ 3,646$ 16,658$ 7,341$ 16,658$ 8,315$ -50.08%
1450 Communications 44,442$ 22,978$ 50,812$ -$ -$ -$ -$ #DIV/0!
1520 Finance 140,811$ 115,100$ 174,557$ 280,813$ 131,409$ 282,383$ 363,363$ 29.40%
1910 Planning & Zoning 301,327$ 277,963$ 217,156$ 473,149$ 180,990$ 518,149$ 524,459$ 10.84%
1930 Engineering Services 30,000$ 30,975$ 32,855$ 35,000$ 15,500$ 35,000$ 35,000$ 0.00%
1940 City Hall 30,013$ 45,996$ 36,687$ -$ -$ -$ -$ #DIV/0!
2100 Police 901,120$ 947,044$ 1,048,618$ 1,310,013$ 5,723$ 1,308,259$ 1,401,917$ 7.02%
2150 Prosecution 50,212$ 48,141$ 36,949$ 50,000$ 25,268$ 50,000$ 50,000$ 0.00%
2220 Fire 725,670$ 893,746$ 1,387,730$ 1,645,493$ 736,986$ 1,587,549$ 1,608,209$ -2.27%
2250 Fire Relief 80,470$ 75,000$ -$ -$ -$ -$ -$ #DIV/0!
2400 Building Inspection 1,231,520$ 808,520$ 677,312$ 1,114,889$ 390,763$ 1,056,076$ 1,065,583$ -4.42%
2500 Emergency Communications 1,514$ 20,501$ 4,311$ 4,500$ 2,028$ 4,500$ 4,500$ 0.00%
2700 Animal Control 14,161$ 13,550$ 19,172$ 14,500$ 9,292$ 14,500$ 14,500$ 0.00%
3100 Streets 1,488,448$ 1,902,740$ 1,450,333$ 1,812,018$ 902,085$ 1,767,775$ 1,175,752$ -35.11%
5200 Parks & Recreation 259,690$ 284,752$ 412,051$ 455,204$ 244,750$ 503,905$ 690,823$ 51.76%
9000 Transfers 210,000$ 102,074$ 266,902$ 167,328$ 83,664$ 167,328$ -$ -100.00%
9001 Contingency Reserve -$ -$ -$ 35,000$ -$ 35,000$ 85,000$ 142.86%
6,020,023$ 6,108,992$ 6,382,036$ 8,141,190$ 3,132,553$ 8,073,735$ 7,818,973$ -3.96%
Total General Fund Expenditures:6,020,023$ 6,108,992$ 6,382,036$ 8,141,190$ 3,132,553$ 8,073,735$ 7,818,973$
Total Gen Fund Revs. Over/(Under) Expenditu 771,886$ 1,787,058$ 1,314,025$ (1,940)$ 1,445,419$ 194,252$ -$
601 Water Fund
Water Fund Revenues:
601-000-0000-36100 Special Assessments 56,024 58,029 2,965 - - - 30,098 #DIV/0!
601-000-0000-36101 Delinquent Special Assessments (932) - - - - - #DIV/0!
601-000-0000-36102 Special Assessments Penalties & 386 547 1,361 - - - - #DIV/0!
601-000-0000-36103 Prepaid Special Assessments - - - - - - #DIV/0!
601-000-0000-36210 Interest on Investments (11,572) (66,764) 172,199 32,000 32,000 33,280 4.00%interest allocated at end of year.
601-000-0000-37100 Water Sales 1,537,606 1,634,375 1,804,464 1,962,564 212,160 1,962,564 2,021,441 3.00%
601-000-0000-37120 Bulk Water 710 - - 33,455 - 33,455 34,000 1.63%
601-000-0000-37130 Water Lat Benefit Fee 23,200 12,400 13,200 - 7,000 - - #DIV/0!none planned
601-000-0000-37140 Water Access Revenue 1,566,000 685,000 550,000 1,695,000 1,035,000 1,695,000 1,000,000 -41.00%will get from Utility Financial Plan.
13
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
601-000-0000-37150 Water Connections - Municipal 515,000 383,000 299,000 605,000 241,000 605,000 200,000 -66.94%
601-000-0000-37170 Meter Sales 149,944 113,708 123,176 155,675 28,757 155,675 25,000 -83.94%
Total Water Fund Revenues:3,858,796$ 2,775,000$ 2,967,007$ 4,483,694$ 1,523,917$ 4,483,694$ 3,313,721$ -26.09%
Water Fund Expenses:
Personnel
601-494-9400-41010 Full-time Salaries 284,850 290,353 311,541 367,310 150,000 367,310 301,507 -17.91%
601-494-9400-41030 Part-time Salaries - - - - 39,000
601-494-9400-41020 Overtime 7,619 7,979 14,508 9,040 4,745 9,040 9,115 0.82%
601-494-9400-41210 PERA Contributions 26,490 64,026 24,063 27,548 11,218 27,548 25,538 -7.30%
601-494-9400-41216 MSRS Contributions - City Adm 557 634 690 701 364 701 642 -8.49%
601-494-9400-41220 FICA Contributions 16,906 17,069 19,266 23,334 10,167 21,677 -7.10%
601-494-9400-41230 Medicare Contributions 3,958 4,003 4,529 5,457 2,377 5,244 -3.90%
601-494-9400-41300 Insurance 57,711 57,068 63,158 74,341 27,355 74,341 56,919 -23.43%
601-494-9400-41325 Life Insurance 231 243 240 299 101 299 306 2.33%
601-494-9400-41330 STD/LTD 1,429 1,514 1,671 2,008 659 2,008 1,562 -22.21%
601-494-9400-41301 Unemployment Insurance - - - - - - #DIV/0!
601-494-9400-41600 Safety Clothing Allowance 546 675 432 665 225 665 1,165 75.19%increase $500 for one time winter boots n 2025
601-494-9400-41510 Workers Compensation 7,853 5,718 9,833.01 6,692.45 10,768.31 6,692 6,692 0.00%
Total Personnel 408,150$ 453,261$ 449,930$ 517,395$ 217,979$ 488,605$ 469,367$ -9.28%
Materials and Supplies
601-494-9400-42000 Office Supplies 476 954 225 800 525 650 650 -18.75%
601-494-9400-42120 Fuel, Oil and Fluids 8,878 10,272 8,985 10,500 2,541 10,000 9,000 -14.29%fewer meter change outs and meter reading
601-494-9400-42030 Printed Forms 958 1,504 335 850 735 1,625 1,750 105.88%
601-494-9400-42150 Operating Supplies 3,572 763 1,762 2,500 298 2,000 2,000 -20.00%
601-494-9400-42160 Chemicals 8,429 14,307 16,903 12,000 3,446 10,000 12,000 0.00%
601-494-9400-42210 Repair/Maint. Supplies 5,512 11,170 10,135 10,000 4,941 10,000 10,000 0.00%
601-494-9400-42300 Water Meters & Supplies 179,885 160,718 317,221 200,000 73,029 95,000 75,000 -62.50%fewer meter change outs
601-494-9400-44375 Personal Protective Equipment 378 297 591 650 268 600 600 -7.69%
601-494-9400-42400 Small Tools & Minor Equipmen 3,886 3,779 11,311.54 4,500.00 4,667.04 5,500 6,600 46.67%1700 for a flouride meter
Total Materials and Supplies 211,974$ 203,766$ 367,469$ 241,800$ 90,450$ 135,375$ 117,600$ -51.36%
Charges and Services
601-494-9400-43030 Engineering Services 7,119 3,430 37,089 25,000 10,159 25,000 30,000 20.00%
601-494-9400-43040 Legal Services 12,804 12,521 87,408 80,000 14,681 50,000 60,000 -25.00%
601-494-9400-43010 Audit Services 8,608 8,244 9,825 11,425 6,000 11,425 11,500 0.66%
601-494-9400-43090 Newsletter 1,187 709 - 1,610 - 1,610 3,667 127.74%
601-494-9400-43150 Contract Services 38,785 45,472 76,965 50,000 24,388 58,000 52,000 4.00%
601-494-9400-43185 IT Support 8,680 10,417 12,924 13,190 7,072 13,190 15,209 15.31%
601-494-9400-42002 IT Hardware - 157 2,520 3,095 2,520 - -100.00%no computers in 2025.
601-494-9400-43190 Software Programs 7,897 10,354 10,469 13,500 7,222 15,000 54,000 300.00%Banyon, Fuel Cloud,new 33K AMI sensus annual fees, new Korterra locating softwar 6K
601-494-9400-43210 Telephone 1,603 1,925 2,282 2,709 1,037 2,709 3,739 38.02%
601-494-9400-43220 Postage 1,972 3,397 2,835 3,675 720 3,675 3,733 1.59%
601-494-9400-43310 Mileage 51 283 200 29 125 150 -25.00%
601-494-9400-43610 Insurance 10,605 11,215 25,923 24,996 24,606 24,606 27,404.48$ 9.64%-
601-494-9400-43810 Electric Utility 108,409 138,488 127,848 150,000 29,725 145,000 150,000 0.00%less well run time in 2024 due to rain
601-494-9400-43820 Water Utility 30,057 36,393 48,846 43,850 15,420 48,000 48,000 9.46%MDH + DNR Fee increase another 13K in 2025
601-494-9400-44030 Repairs\Maint Imp Not Bldgs 15,028 66,291 56,099 35,000 20,004 45,000 45,000 28.57%
601-494-9400-44040 Repairs\Maint. Equip.1,464 4,443 6,236 7,000 1,541 5,000 6,500 -7.14%
601-494-9400-44010 Repairs\Maint Imp Bldgs 3,136 14,224 11,451 15,000 13,834 15,000 15,500 3.33%
601-494-9400-44150 Equipment Rental 1,600 800 1,600 2,400 150 2,000 2,200 -8.33%3wks valve exerciser
14
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
601-494-9400-44170 Uniforms 880 873 1,098 1,000 392 1,000 1,200 20.00%
601-494-9400-44330 Dues & Subscriptions 300 450 570 400 13 400 400 0.00%
601-494-9400-44370 Conferences & Training 3,964 3,676 1,891 2,500 1,007 2,500 2,500 0.00%training for licenses and certifications
601-494-9400-44377 Credit Card Fees 10,931 11,223 10,750 12,500 3,750 12,500 13,500 8.00%
601-494-9400-44386 Real Estate Taxes 23,474 15,416 - - - - - #DIV/0!
Total Charges and Services 299,478$ 400,131$ 532,550$ 498,474$ 184,843$ 484,260$ 546,202$ 9.57%
Capital Outlay
601-494-9400-45300 Improvements Other Than Bldg 15,425 - 4,997,651.90 4,605,875.00 484,340.55 4,605,875 1,691,475 -63.28%CIP items
Total Capital Outlay 15,425$ -$ 4,997,652$ 4,605,875$ 484,341$ 4,605,875$ 1,691,475$ -63.28%
Miscellaneous and Non-operating
601-494-9400-43320 Depreciation Expense 1,868,224 2,148,531 - - - - #DIV/0!
601-494-9400-44300 Miscellaneous 542 1,139 43,899 - 890 890 1,500 #DIV/0!past - assessment exp, meals, penalties, drop box, other
601-494-9400-46010 Bond Principal 825,000 - 1,120,000 860,000 1,120,000 1,120,000 0.00%
601-494-9400-46110 Bond Interest 219,564 271,308 344,395 374,262 194,628 374,262 350,683 -6.30%
601-494-9400-46350 Bond Issuance Costs - - 94,125 - 94,125 - -100.00%
Total Misc. and Non-operating 220,766$ 1,097,942$ 389,002$ 1,588,387$ 1,055,518$ 1,589,277$ 1,472,183$ -7.32%
Prior Period Adjustments - - - -
Total Water Fund Expenses:1,155,793$ 2,155,099$ 6,736,603$ 7,451,932$ 2,033,130$ 7,303,392$ 4,296,827$ -42.34%
Net Water Fund Revs. Over/(Under) Expen 2,703,003$ 619,901$ (3,769,596)$ (2,968,238)$ (509,212)$ (2,819,698)$ (983,106)$
602 Sewer Fund
Sewer Fund Revenues:
602-000-0000-36100 Special Assessments 1,545,648 1,458,154 (29,951) - - - 255,838 #DIV/0!
602-000-0000-36101 Delinquent Special Assessments 2,628 7,236 - - - - #DIV/0!
602-000-0000-36102 Special Assessments Penalties & 594 684 3,034 - - - - #DIV/0!
602-000-0000-36103 Prepaid Special Assessments 171,577 - 153,033 - - - - #DIV/0!
602-000-0000-36210 Interest on Investments (7,335) (138,866) 387,540 2,500 - 2,500 0.00%
602-000-0000-37200 Sewer Sales 539,130 671,283 755,813 843,721 217,989 843,721 843,721 0.00%
602-000-0000-37220 SAC Early Pay discount/revenue 8,996 8,599 8,126 - 5,059 - - #DIV/0!
602-000-0000-37230 Sewer Lat Benefit Fee 25,000 13,100 13,700 - - - - #DIV/0!revenues to be estimated during Utility Study update.
602-000-0000-37240 Sewer Availability Charges (SAC 1,491,000 477,500 385,500 1,678,500 1,000,900 1,000,900 1,678,500 0.00%
602-000-0000-37260 Sewer Connection Fees Municip 482,000 310,500 249,500 611,000 207,000 207,000 611,000 0.00%
Total Sewer Fund Revenues:4,258,051$ 1,342,307$ 1,805,146$ 3,135,721$ 1,430,948$ 2,051,621$ 3,135,721$ 0.00%
Sewer Fund Expenses:
Personnel
602-495-9450-41010 Full-time Salaries 104,267 131,072 147,885 161,099 78,451 161,099 198,143 22.99%
602-495-9450-41020 Overtime 7,265 8,581 10,418 8,402 4,054 8,402 8,453 0.60%
602-495-9450-41210 PERA Contributions (10,523) 30,413 11,720 12,082 6,069 12,082 14,861 22.99%
602-495-9450-41216 MSRS Contributions -City Admi 279 317 344 351 182 351 321 -8.49%
602-495-9450-41220 FICA Contributions 6,619 8,013 9,423 10,509 5,393 12,809 21.88%
602-495-9450-41230 Medicare Contributions 1,550 1,881 2,214 2,458 1,261 3,099 26.09%
602-495-9450-41300 Insurance 21,870 27,098 30,814 33,348 15,153 33,348 37,876 13.58%
15
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
602-495-9450-41325 Life Insurance 83 115 110 115 56 115 166 44.03%
602-495-9450-41330 STD/LTD 496 738 776 876 365 876 1,023 16.73%
602-495-9450-41600 Safety Clothing Allowance - 225 140 - 140 640 357.14%
602-495-9450-41301 Unemployment Insurance - - - - - - #DIV/0!
602-495-9450-41510 Workers Compensation 2,716 1,978 4,104.36 2,585.69 4,650.73 2,586 2,586 0.00%
Total Personnel 134,622$ 211,487$ 218,033$ 231,965$ 115,635$ 218,998$ 279,975$ 20.70%
Materials and Supplies
602-495-9450-42210 Repair/Maint. Supplies 2,689 10,435 4,262 12,000 5,493 10,000 11,500 -4.17%
602-495-9450-42000 Office Supplies 438 490 580 400 204 450 450 12.50%
602-495-9450-42030 Printed Forms 594 600 335 600 735 900 1,400 133.33%
602-495-9450-42120 Fuel, Oil and Fluids 8,871 11,742 9,687 10,750 2,364 9,500 10,000 -6.98%
602-495-9450-42150 Operating Suppies 663 412 467 750 16 500 650 -13.33%
602-495-9450-42270 Repair/Maint. Supplies 77 396 - - - - - #DIV/0!
602-495-9450-44375 Personal Protective Equipment 193 538 74 400 183 400 400 0.00%
602-495-9450-42400 Small Tools & Minor Equipmen 2,117 1,821 7,091.75 5,000.00 3,968.98 4,500 7,500 50.00%2 jetting nozzles
Total Materials and Supplies 15,642$ 26,434$ 22,496$ 29,900$ 12,965$ 26,250$ 31,900$ 6.69%
Charges and Services
602-495-9450-43030 Engineering Services 1,875 894 1,040 12,000 1,814 3,500 4,500 -62.50%
602-495-9450-43010 Audit Services 8,608 8,244 9,825 11,425 6,000 11,425 11,500 0.66%
602-495-9450-43090 Newsletter 1,187 709 - 1,610 - 1,610 3,667 127.74%
602-495-9450-43150 Contract Services 35,264 34,367 88,351 52,500 27,303 52,000 54,000 2.86%
602-495-9450-43185 IT Support 5,123 5,158 6,379 6,006 3,377 6,006 6,963 15.93%
602-495-9450-42002 IT Hardware - 128 2,520 3,095 2,520 - -100.00%no computers in 2025.
602-495-9450-43190 Software Programs 8,772 8,404 8,124 11,000 5,272 11,000 12,000 9.09%Beehive, Fuel cloud, Banyon
602-495-9450-43210 Telephone 2,597 1,965 2,300 2,065 782 2,163 4.73%
602-495-9450-43220 Postage 1,448 2,222 2,820 3,675 790 3,675 3,733 1.59%
602-495-9450-43310 Mileage - - - - - - #DIV/0!
602-495-9450-43610 Insurance 4,234 4,477 15,790 16,372 14,308 14,308 15,460 -5.57%-
602-495-9450-43810 Electric Utility 19,630 24,076 24,420 30,000 10,093 30,000 30,900 3.00%
602-495-9450-43820 Sewer Utility - Met Council 265,011 422,284 526,641 644,326 376,307 28,000 771,717 19.77%19.77% increess from 2024
602-495-9450-43830 Sewer Utility - City of Oakdale 60,000 60,000 #DIV/0!Sewer Agreement w/ City of Oakdale - O flow expected for 2025.
602-495-9450-44010 Repairs/Maint Imp Bldgs 1,181 591 2,988 1,000 3,088 3,500 2,500 150.00%
602-495-9450-44040 Repairs/Maint. Equip.3,387 6,699 4,409 4,500 5,226 6,250 6,500 44.44%
602-495-9450-44150 Equipment Rental 7,000 9,063 11,500 1,500 - 750 750 -50.00%purchase vac truck 2024 so no rental
602-495-9450-44170 Uniforms 546 458 695 600 224 600 700 16.67%
602-495-9450-44030 Repairs\Maint Imp Not Bldgs 5,282 14,785 21,321 6,500 2,164 6,000 5,500 -15.38%
602-495-9450-44370 Conferences & Training 1,600 2,919 2,472 2,500 1,633 2,500 3,500 40.00%training for licenses and certifications
602-495-9450-44377 Credit Card Fees 10,931 11,223 10,749.52 13,000.00 3,749.90 13,000.00 13,000.00 0.00%
Total Charges and Services 383,676$ 558,537$ 739,954$ 823,098$ 465,225$ 256,643$ 1,009,052$ 22.59%
Capital Outlay
602-495-9450-45300 Improvements Other Than Bldg - 3,208 1,516,292.59 289,102.00 39,461.62 289,102 25,920 -91.03%CIP items
Total Capital Outlay -$ 3,208$ 1,516,293$ 289,102$ 39,462$ 289,102$ 25,920$ -91.03%
Miscellaneous and Non-operating
602-495-9450-44300 Miscellaneous Expenses 70 37,587 350 4,418 5,000 500 42.86%past - assessment exp, drop box, pass-thru exp.
602-495-9450-46010 Bond Principal - - 950,000 950,000 950,000 950,000 0.00%See Bond Master
602-495-9450-46110 Bond Interest 134,538 257,775 333,080 397,495 209,125 397,495 360,850 -9.22%See Bond Master
Total Misc. and Non-operating 134,703$ 257,845$ 370,922$ 1,347,845$ 1,163,544$ 1,352,495$ 1,311,350$ -2.71%
Prior Period Adjustment - - - -
16
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
Total Sewer Fund Expenses:668,643$ 1,057,512$ 2,867,698$ 2,721,910$ 1,796,831$ 2,143,488$ 2,658,197$ -2.34%
Net Sewer Fund Revs. Over/(Under) Expen 3,589,408$ 284,795$ (1,062,552.36)$ 413,810.82$ (365,883)$ (91,867)$ 477,524$
603 Stormwater Fund
Stormwater Fund Revenues:
603-000-0000-36100 Special Assessments 124 (904) - - - - - #DIV/0!
603-000-0000-36101 Delinquent Special Assessments 904 - - - - - #DIV/0!
603-000-0000-36102 Special Assessment Penalties/In 78 253 380 - - - - #DIV/0!
603-000-0000-36210 Interest on Investment (2,038) (15,423) 44,496 4,400 - - 4,400 0.00%
603-000-0000-37300 Surface Water Utility Sales 457,517 507,204 574,045 597,622 103,912 597,622 615,551 3.00%will be updated with Utility Financial Plan.
603-000-0000-34113 SW Review Fee Revenue 46,520 33,528 30,323 36,050 8,343 16,685 16,685 -53.72%
Total Stormwater Fund Revenues:502,201$ 525,869$ 649,243$ 638,072$ 112,255$ 614,307$ 636,636$ -0.23%
Stormwater Fund Expenses:
Personnel
603-496-9500-41010 Full-time Salaries 57,921 77,290 70,154 89,117 50,250 89,117 96,255 8.01%
603-496-9500-41030 Part-time Salaries - - - - - - #DIV/0!
603-496-9500-41020 Overtime 427 - - - - - - #DIV/0!
603-496-9500-41040 Temporary Employees - - - - - - #DIV/0!
603-496-9500-41210 PERA Contributions (10,903) 17,472 5,261 6,684 3,140 6,684 7,219 8.01%
603-496-9500-41216 MSRS Contributions -City Admi 139 159 172 175 91 175 160 -8.49%
603-496-9500-41220 FICA Contributions 3,557 4,432 4,240 5,525 2,734 5,968 8.01%
603-496-9500-41230 Medicare Contributions 833 1,039 997 1,292 639 1,444 11.73%
603-496-9500-41300 Insurance 13,475 16,087 14,888 18,601 7,868 18,601 18,121 -2.58%
603-496-9500-41325 Life Insurance 44 67 41 59 26 59 73 22.44%
603-496-9500-41330 STD/LTD 282 421 332 488 184 488 502 2.86%
603-496-9500-41415 OPEB Expense 812 - - - - - #DIV/0!
603-496-9500-41600 Safety Clothing Allowance 125 125 125 125 - 125 125 0.00%
603-496-9500-41301 Unemployment Insurance - - - - - - #DIV/0!
603-496-9500-41510 Workers' Compensation 1,060 772 5,294.31 1,904.44 1,543.26 1,904 1,904 0.00%
Total Personnel 66,960$ 118,676$ 101,505$ 123,971$ 66,476$ 117,154$ 131,770$ 6.29%
Materials and Supplies
603-496-9500-42000 Office Supplies 54 357 28 300 - 200 250 -16.67%
603-496-9500-42120 Fuel, Oil and Fluids 1,444 4,397 4,123 4,500 3,569 4,500 4,000 -11.11%
603-496-9500-42030 Printed Forms 594 600 177 550 387 1,325 1,200 118.18%
603-496-9500-42270 Repair/Maint. Maint Supplies 3,413 1,265 1,154 2,500 1,529 2,000 2,000 -20.00%
603-496-9500-42400 Small Tools & Minor Equipmen 250 2,457 3,753.16 2,000.00 1,000.00 2,000 2,000 0.00%
Total Materials and Supplies 5,555$ 9,495$ 9,235$ 9,850$ 6,485$ 10,025$ 9,450$ -4.06%
Charges and Services
603-496-9500-43030 Engineering Services 10,616 4,677 9,095 12,500 2,116 10,000 12,000 -4.00%
603-496-9500-43010 Audit Services 8,608 8,244 9,825 11,425 6,000 11,425 11,500 0.66%
603-496-9500-43040 Legal Services - - - - - - #DIV/0!
603-496-9500-43150 Contract Services 7,903 5,650 15,131 7,500 7,886 8,000 7,500 0.00%
603-496-9500-43185 IT Support 4,698 3,362 3,943 3,021 2,002 3,021 3,565 18.00%
603-496-9500-42002 IT Hardware - - 624 581 624 - -100.00%no computers in 2025.
17
City of Lake Elmo
2025 Draft Budgets - September 17 Council Meeting
2021 2022 2023 2024 2024 2024 2025 Change from Budget
Account Number Description Actual Actual Actual Adopted Q2 YTD Projected Requested Prior Year Notes
(excludes any amendments)
603-496-9500-43190 Software Programs 7,797 8,059 8,116 12,000 5,272 12,000 11,000 -8.33%
603-496-9500-43210 Telephone 1,018 572 422 441 175 463 5.00%
603-496-9500-44377 Credit Card Fees 3,053 5,644 5,200 1,878 5,200 5,616 8.00%
603-496-9500-43220 Postage 5,173 (831) 2,100 262 2,100 853 -59.37%
603-496-9500-43510 Legal Publishing - - - - - - #DIV/0!
603-496-9500-43610 Insurance 6,647 7,029 3,728 3,793 4,117 4,117 4,465 17.73%-
603-496-9500-43810 Utilities - - - - - - #DIV/0!
603-496-9500-44010 Street Sweeping 17,230 33,421 38,135 32,000 16,278 30,000 32,000 0.00%
603-496-9500-44040 Repairs/Maint Equip 616 1,949 - 2,500 - 2,500 3,500 40.00%
603-496-9500-44030 Repairs/Maint Not Bldg - 10,997 25,000 - 25,000 25,000 0.00%no issues found yet with minimal rain
603-496-9500-44150 Equipment Rental 3,500 1,813 3,500 750 - 500 550 -26.67%vac truck addition will reduce rental
603-496-9500-44170 Uniforms 180 185 218 225 90 225 250 11.11%
603-496-9500-44330 Dues & Subscriptions 780 831 915 1,250 1,500 1,700 85.79%
603-496-9500-44370 Conferences & Training 854 1,664 - 650.00 1,010.00 1,200 1,250 92.31%training for licenses and certifications
Total Charges and Services 69,667$ 85,629$ 108,755$ 120,644$ 49,794$ 117,412$ 121,212$ 0.47%
Capital Outlay
603-496-9500-45300 Improvements Other Than Bldg 24,185 - - 800,000.00 - 285,405 285,405 -64.32%
Total Capital Outlay 24,185$ -$ -$ 800,000$ -$ 285,405$ 285,405$ -64.32%
Miscellaneous and Non-operating
603-496-9500-43320 Depreciation Expense 691,840 791,557 - - - 800,000 #DIV/0!
603-496-9500-44300 Miscellaneous Expenses 780 538 643 800 872 950 950 18.75%past - assessment exp, drop box, other
603-496-9500-46010 Bond Principal - - 215,000 215,000 215,000 220,000 2.33%
603-496-9500-46110 Bond Interest 49,359 45,005 40,518 43,738 23,019 43,738 39,100 -10.60%
Total Misc. and Non-operating 50,139$ 737,382$ 832,719$ 259,538$ 238,891$ 259,688$ 1,060,050$ 308.44%
Prior Period Adjustment
Total Stormwater Fund Expenses:216,506$ 951,183$ 1,052,213$ 1,314,003$ 361,646$ 789,683$ 1,607,887$ 22.37%
Net Stormwater Fund Revs. Over/(Under) 285,695$ (425,314)$ (402,970)$ (675,931)$ (249,392)$ (175,376)$ (971,252)$
18