HomeMy WebLinkAbout08-22-17 CCBM
STAFF REPORT
DATE: August 22, 2017
REGULAR
ITEM #1
TO: City Council
FROM: Brian A. Swanson – Finance Director
AGENDA ITEM: 2018 Budget Information – General Fund and Tax Levy
REVIEWED BY: Kristina Handt – City Administrator
BACKGROUND:
At the July 13th and July 27th Finance Committee meetings, discussions occurred regarding the 2018
Proposed Budget for the General Fund and Utility Funds. Based on these meetings, staff updated the
respective budgets in preparation for the joint meeting with the City Council and Finance Committee held
on August 10, 2017. This meeting discussed the 2017 Adopted Budget, 2017 Projected, and 2018 Proposed
Budget, as well as a brief discussion on the 2018 Preliminary Property Tax Levy. Since the joint meeting,
staff has gone back and made further revisions to the proposed 2017 budget based upon updated information
and reduced expenses in 2018.
QUESTIONS BEFORE THE CITY COUNCIL:
1) What questions does the City Council have regarding the attached 2018 Proposed Budget?
2) Are there any service delivery changes the City Council would like to consider?
3) Are there any questions on the attached 2017 Final and 2018 Preliminary Property Tax Levy
worksheet?
4) What property tax levy adjustment is the City Council comfortable with for the 2018 Preliminary
Property Tax Levy, which is set for certification in September? If it is less than the amount
presented, what areas would the City Council like to explore to reduce the 2018 Preliminary
Property Tax Levy?
5) Is there any other information the City Council would like to review in more detail?
DISCUSSION:
Attachment #1 includes the entire General Fund Budget. The following is a brief narrative of the
2018 Proposed General Fund Budget highlighting key items:
Revenues:
1) Property taxes for the General Fund – For the 2018 Proposed General Fund Budget,
property taxes will increase from $1,818,847 for the 2017 Adopted Budget to $2,477,300 for
the 2018 Proposed Budget, which is an increase of $658,453, or 36.20%. This increase is
attributed to lesser increases in other revenue sources of $155,382, or 3.53%, while
expenditures increased by $813,835, or 20.60%.
2) Licenses and Permits – These are based on staff estimates for related activities within the
City, with most line items remaining reasonably consistent compared to the 2017 Adopted
Budget. A few key items of note are:
a. Building Permits – Revenue of $800,000, which is approximately $8,000, or 1%
less than the 2017 Adopted Budget. This is based on 250 new residential units being
constructed in 2018, which is consistent with 2017.
b. Heating and Plumbing Permits – Both of these are proposed to increase by
approximately $15,000 based on a fee charged for a fireplace, and sewer and water
permit, both of which are $60.00.
c. Fire Sprinkler Alarm Fees – This fee was instituted in 2017, based on history and
estimates were reduced by $5,000 in total, or 33.33%. This fee was also split into
two object codes, Fire Sprinkler Alarm and Fire Alarm Fees.
3) Intergovernmental – Municipal State Aid – Maintenance is projected to increase by
approximately $4,700 or 3.61% based on information from MNDOT.
4) Charges for Services – These are based from staff estimates and historical information. Two
key items of note are :
a. Zoning and Subdivision Fees – These were increased by $32,000, or 139.13%,
based on new construction fees and staff estimates for planning and zoning activities.
b. Plan Check Fees – This line item is proposed to increase by approximately $12,000
or 2.34%, based on more detailed analyses on the building permits that require plan
check review to occur.
5) Fines are Forfeits – This line item is proposed to increase by $2,500, or 5.38% based on
historical averages.
6) Miscellaneous – Key line items of change compared to the 2017 Adopted Budget are:
a. Cable Franchise Revenue – This is proposed to decline by $4,000 or 5.56% based
on a city discontinuing to participate in the franchise resulting in lower total revenues
to be allocated among the remaining cities.
b. Miscellaneous Revenue – This increase of $25,900, or 647.50%, pertains to tax
forfeit receipts, miscellaneous accounts receivable items and development fees.
c. Tower Rent – This proposed increase of $7,000, or 15.22% is based on existing
contracts.
d. Use of Fund Balance – The proposed increase of $44,000, or 29.33%, from
$150,000 to $194,000, is based on a change in philosophy from 2017 to 2018. In
2017, Fund Balance was used to balance the budget from an operational standpoint.
For 2018, based on meetings with the Finance Committee, the use of fund balance is
being allocated for capital purchases in the General Fund for items less than $75,000.
Based on this, the proposed purchases are a vehicle for Inspections of $24,000, a 1
Ton Truck for $70,000, Vac Trailer for $45,000, an asphalt roller for $30,000 and a
Cushman Utility Vehicle for $25,000.
Expenditures:
1) Expenditure themes in the General Fund From the 2017 Adopted to 2018 Proposed -
a. Staffing – For 2018, no new staffing positions are proposed in the budget. The one
key item of note is that the Assistant City Administrator position that was approved
in 2017, which reflects approximately three and half months of expenditures in 2017
and then a full year in 2018. This position will be allocated 50% to Administration
and 50% to Communications. In addition, new staffing approved for the Fire
Department in 2017 is shown for a full year in 2018.
b. Salaries – Extensive work and a compensation study occurred to determine budgeted
salary proposals for the budget. Based upon this, staff is recommending salary
adjustments to bring staff to at least the market average of its peer cities group with
an inflationary adjustment of two percent. Based upon this, and personnel cost
allocations, which allocated a budgeted position across departments/cost centers,
and/or funds, variances will be seen in all General Fund budgets for Personnel except
the Mayor and Council budget. As such, they will not be discussed separately for
each department, or cost center in item #2 below, except for Administration, Finance
and Fire.
c. Benefits – For health and dental insurance, staff is estimating a 10% increase in those
costs for 2018. Renewal figures should become available in early September, and at
such time, budget adjustments, if required, will be made with information provided
to the City Council. For other benefits, such as FICA, Medicare, PERA, etc., many
of these correlate to salaries on a percentage basis, so as salaries are adjusted, so are
these benefits.
d. Capital Outlay – As outlined in the Revenues section above, Capital Outlay within
the General Fund for items under $75,000 will be proposed to be paid with Fund
Balance for the 2018 Proposed Budget.
2) Key Expenditure Changes by Dept./Cost Center from 2017 Adopted to 2018 Proposed–
a. Administration –
i. Personnel - Increased by approximately $88,600, or 43%, which is
attributed to the Assistant City Administrator salaries and benefits, and other
wage adjustments outlined in item #1 above.
ii. Materials and Supplies – Legal Services is proposed to decrease by
$70,000, or 41.18% based on shifting litigation costs related to 3M to the
Water Fund.
iii. Charges and Services – Assessing services is proposed to increase by
$15,350, or 40.39%, based on 250 new parcels and the Washington County
charge. Contract Services, IT, and Software Programs, are proposed to
increase by $11,250, for Shred It, a new website and computer and existing
software licensing. Legal Publishing is proposed to increase by
approximately $6,000 or 83% for legal codification updates and other
publishing requirements. Cable Operation Expense will decline entirely
from $31,400 related to a one-time capital expenditure.
b. Elections – This is proposed to increase by $9,000 for the 2018 Election cycle.
c. Communications – This budget is proposed to increase by approximately $25,000,
or 38%, for Personnel Costs related to the Assistant City Administrator of
approximately $41,000, quarterly newsletters for $11,000 including postage, $1,000
for cable operations to cover increased meeting and a reduction of approximately
$28,000 for IT/Web costs being proposed for allocation between the General Fund
and Utility Funds.
d. Finance –
i. Personnel – Proposed to decrease by approximately $58,000, or 63% based
on contracting for Finance Director services and increasing the part-time
accountant to full-time as part of the department reorganization in 2017 after
the 2017 Adopted Budget was approved.
ii. Charges and Services – Audit services will increase approximately $3,000,
or 3% based on the contract. Contract services is proposed to increase by
approximately $108,000 based on Finance Director Services being provided
by an external firm. Software services is proposed to increase by
approximately $19,000 for support for financial related software and the
General Funds share of new financial related software.
e. Planning and Zoning – Charges and Services – This section is proposed to
decrease by approximately $62,000 with the vast majority of the decrease attributed
to the Comprehensive Plan update being split into 2017 and 2018 budget cycles based
on the timing of the costs.
f. City Hall – Charges and Services – Repair/Maint. Contractual Equipment is to
increase by approximately $2,500, or 16% based on the a new copier lease.
g. Police – Charges and Services – Contract with Washington County proposed to
increase by approximately $46,300 or 7.49%. This reflects having the sergeant
position filled for the whole year.
h. Fire –
i. Personnel – Based on City Council action earlier this year, staff was directed
to proceed with a revised staffing model that includes career, part-time and
paid on call firefighters. As such, this section increased by approximately
$188,000, or 85%. Major changes in this section are the increase in part-
time salaries of approximately $127,000 for 144 hours of service coverage
per week and the associated benefits of approximately $34,000 for this
change. The remaining amount of the increase was related to the paid-on-
call and personnel changes.
ii. Materials and Supplies – This section increased by approximately $24,000,
or 71%, based on a proposed increase for small tools and supplies of
approximately $31,000, most of which is attributed to the hiring of 6 new
part-time staff and the purchase of confined space equipment. Other line
items were reduced by a total of approximately $7,000 based on anticipated
need and odd year costs for EMS supplies.
iii. Charges and Services – This section increased by approximately $24,000,
or 22%, which is mostly related to physicals and uniforms for the 6 new part-
time hires of approximately $18,000. The remaining $6,000 pertains to
increased training and repairs on equipment.
i. Building Inspection –
i. Charges and Services - This section increased by approximately $3,000, or
19%. This is based on I-pads and telephone service for fieldwork of
approximately $8,000 and a reduction of $5,000 for engineering services that
can be handled by the current Building Official.
ii. Capital Outlay – Vehicle purchase of $24,000 approximately to be paid
from Fund Balance.
j. Emergency Communications – Contract Services – decrease of $3,615, or 67% for
pole replacement project done in 2017.
k. Public Works –
i. Personnel – On call pay was added for $4,000 for the year and a safety
clothing allowance is being allocated that total $175 per employee that is
split among Public Works, Parks and the three Utility Funds.
ii. Material and Supplies – Increased by approximately $16,000, or 2.86%,
which is related to sand/salt increase of $10,000, small tools and minor
equipment increase of $5,000 for a pallet rack and net increase of $1,000
across various accounts.
iii. Charges and Services – This section is projected to increase by
approximately $65,000, or 41%. This is based on approximately $24,000
for 7 new 800mhz radios and annual cost. Repairs and maintenance is
proposed to increase by approximately $31,000 in total, which includes
purchases of fan and locks for $10,000 and $1,000 respectively as well as
increased estimates for equipment maintenance. Equipment rental is
projected to increase by $2,000, uniforms by $2,500, Clean-up Days by
approximately $6,800 and the remaining line items resulting in a net
reduction of approximately $1,300.
iv. Capital Outlay – This line item is project to increase by $145,000 for the
purchase of a 1-Ton Truck for $70,000, Vac Trailer for $45,000, an asphalt
roller for $30,000. This is to be paid from Fund Balance.
l. Parks and Recreation –
i. Material and Supplies – This section is proposed to increase by
approximately $2,800, or 25%, which includes $1,000 for operating
supplies, $1,000 for Repair/Maint. Supplies and a net increase of $800 across
the remaining line items.
ii. Charges and Services – The net impact on this section is a decrease of
approximately $1,600, based on a decrease of $20,000 for the lakes matching
grant, as proposed by the Finance Committee. Also an increase in contract
services of $13,000 this includes turf treatments for $8,000 and Sunfish Lake
Management cost of $5,000. Repairs and maintenance increased by
approximately $3,000, and the remaining line items resulted in a net increase
of approximately $2,400.
iii. Capital Outlay – This line item includes the proposed purchase of a
Cushman Utility vehicle for $25,000, which in accordance with the other
capital purchases, will be paid from Fund Balance.
m. Compensation Adjustment - This section decreased by $35,000, as now all salary
and benefit adjustments are being incorporated into the Departmental or cost
center budgets.
2018 Preliminary Property Tax Levy, Tax Capacity and Tax Rate:
Attachment #2 of the packet includes a detailed breakdown of the City’s overall Property Tax Levies
for the 2017 Final Levy and 2018 Proposed Levy. In addition, it outlines the City’s Tax Capacity,
Tax Levy, and subsequent Tax Rate from 2013 -2017 Final and the 2018 Proposed Property Tax
Levy. Based on upon the document, here are some key points:
1) The City’s overall 2018 Proposed Property Tax Levy is proposed to be $3,691,088, which is
an increase of $740,662, or approximately 25.10% when compared to the 2017 Final Property
Tax Levy. This net increase is attributed to the General Fund proposed request of $658,453,
Debt Service increases of $339,166 and a decrease is Library Levy of $256,957.
2) The 2018 Proposed Property Tax Rate is 22.76%, compared to 20.02% for the 2017 Final
Property Tax Levy, which is an increase of approximately 13.7%. This lesser increase
compared to the property levy, is a result of increased tax capacity within the City.
3) Preliminary Tax Capacity within the City increased from approximately $14.74 million in
2017 to $16.2 million in 2018, which is an increase of approximately 10.0%. This increase
in tax capacity spreads the property tax levy across the larger tax base resulting in a lesser
impact to the property owners.
4) From 2013 Final to 2018 Proposed, tax capacity has increased from approximately $11.4
million to $16.2 million or approximately 42.1%. During that same time, the tax rate has
declined from 27.8% to the proposed rate of 22.8%, or a decrease of approximately 18.0%.
The 2018 tax capacity and tax rate will experience minor fluctuations as Washington County refines
its Pay 2018 taxing information throughout the year, and will not become final until early 2018 in
preparation for property tax statements to go out.
2018 Property Tax Levy Impact on a Median Value Homesteaded Property City Share of Taxes
For a median valued home of $372,800 that experiences no change in valuation, the estimated City
share of property taxes for the Proposed 2018 Property Tax Levy would be $847.47, which is an
increase from $745.40 for the 2017 Final Property Tax Levy, which is an increase of $102.07, or
13.7%. This information is contingent upon changes in overall valuation, tax capacity, fiscal
disparities and the City’s 2018 Property Tax Levy.
Process for This Evening:
For this evening, staff will discuss the 2018 Proposed Budget, outlining key points and answering
any questions. In addition, discussion on the 2018 Preliminary Property Tax Levy will ensue, with
staff also available to answer any questions.
Next Steps:
Based on the outcome of the conversation this evening, and City Council direction, staff would
propose the following schedule:
1) August 22 – City Council direction on any additional information they would like to receive,
and to gauge on what they would like the 2018 Preliminary Property Tax Levy to be certified.
2) September 12 – (If necessary) Follow-up discussion on the 2018 Budget, Proposed Property
Tax Levy with direction on what to set the 2018 Preliminary Property Tax Levy for the
September 19th meeting.
3) September 19 – City Council adopts the 2018 Proposed Budget, 2018 Preliminary Property
Tax Levy, and sets the date and time for the Public Hearing for the Truth in Taxation meeting
in December. After the adoption of the 2018 Preliminary Property Tax Levy, the City
Council may decrease the levy, but cannot increase it.
FISCAL IMPACT:
The proposed budgets and tax levy will help support necessary city services to be provided in 2018. In
addition, consideration of the impact of the decisions made today will help the City plan for the future with
the goal of sound fiscal management.
RECOMMENDATION:
1) Does the City Council agree with the 2018 Proposed Budgets presented for the General Fund, and
2018 Preliminary Property Tax Levy?
ATTACHMENTS:
1) 2018 Proposed Master Budget Worksheet – All Budgets
2) Property Tax Levy – FY 2018
3) Property Tax Levy Impact Worksheet
4) Budget to Actual Comparisons with Debt – 2014-2018 Proposed
5) Comparisons of Cities with Capital Replacement Funds – 8-22-17
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
General Fund Revenues:
Taxes
101-000-0000-31010 Current Ad Valorem Taxes 2,206,350$ 2,019,331$ 1,629,875$ -$ 1,629,875$ 2,288,800$ 40.43%
101-000-0000-31020 Delinquent Ad Valorem Taxes 22,467 13,546 15,000 - 15,000 15,000 0.00%
101-000-0000-31030 Mobile Home Tax 18,874 14,366 12,000 - 12,000 15,000 25.00%
101-000-0000-31040 Fiscal Disparities 179,607 157,096 161,272 - 161,272 158,000 -2.03%
101-000-0000-31910 Penalty & Interest on Taxes 725 185 700 - 700 500 -28.57%
Total Taxes 2,428,022$ 2,204,523$ 1,818,847$ -$ 1,818,847$ 2,477,300$ 36.20%
Licenses and Permits
101-000-0000-32110 Liquor License 8,350 7,025 9,000 8,300 8,300 8,300 -7.78%
101-000-0000-32180 Wastehauler License 480 1,560 1,000 - 1,000 1,000 0.00%
101-000-0000-32181 General Contractor License 50 150 150 - - - -100.00%Combination permit
101-000-0000-32183 Heating Contractor License 3,901 3,450 2,850 600 1,200 - -100.00%Combination permit
101-000-0000-32210 Building Permits 421,941 902,690 808,157 468,554 835,851 800,000 -1.01%Proj. '17 increase per M.B. 2018 - 250 homes
101-000-0000-32211 Driveway Permits 250 10,190 - 6,320 17,500 17,500 #DIV/0!
101-000-0000-32220 Heating Permits 34,359 128,558 44,820 92,701 122,000 60,000 33.87%LE School for Proj. 2017 and revised per M.B.
101-000-0000-32230 Plumbing Permits 42,662 92,752 44,820 43,301 75,000 60,000 33.87%LE School for Proj. 2017 and revised per M.B.
101-000-0000-32240 Animal License 2,116 1,900 1,720 1,305 2,000 2,000 16.28%Based on averages
101-000-0000-32250 Utility Permits 59,033 60,234 33,000 8,134 33,000 33,000 0.00%
101-000-0000-32260 Burning Permit 1,530 2,035 3,750 1,280 3,750 2,500 -33.33%
101-000-0000-32270 Massage Therapy Licenses 200 75 100 - 100 100 0.00%
101-000-0000-35101 Fire Sprinkler Alarm Fees - - 15,000 8,638 15,000 8,500 -43.33%Split $8500/1500 for 2018 - Reduced per M.B.
Fire Alarm Fees - - - - - 1,500 #DIV/0!Split $8500/1500 for 2018 - Reduced per M.B.
Total Licenses and Permits 574,871$ 1,210,619$ 964,367$ 639,133$ 1,114,701$ 994,400$ 3.11%
Intergovernmental
101-000-0000-33418 MSA - Maintenance 119,464 123,433 130,838 61,442 122,883 135,561 3.61%From FOCUS via MNDOT - Feb and July install.
101-000-0000-33420 State Fire Aid 58,166 59,136 47,000 - 47,000 47,000 0.00%November receipt
101-000-0000-33422 PERA Aid 2,749 2,749 2,749 - 2,749 2,749 0.00%July and December receipt.
101-000-0000-33426 Miscellaneous State Grants 26,285 8,367 4,820 541 4,820 4,820 0.00%
101-000-0000-33621 Recycling Grant 15,688 15,688 15,688 - 15,766 15,766 0.50%June/July
Total Intergovernmental 222,352$ 209,373$ 201,095$ 61,982$ 193,218$ 205,896$ 2.39%
Charges for Services
101-000-0000-34103 Zoning & Subdivision Fees 29,035 33,490 23,000 18,048 35,000 55,000 139.13%Based on S.W. est.and new construction fee.
101-000-0000-34104 Plan Check Fees 242,970 500,965 513,002 281,479 509,822 525,000 2.34%Based on building permit fees. Estimates per M.B.
101-000-0000-34105 Sale of Copies, Books, Maps 116 213 280 9 200 200 -28.57%
101-000-0000-34107 Assessment Searches 3,030 4,905 1,395 630 1,000 1,395 0.00%
101-000-0000-34110 Rent - - - 12 12 - #DIV/0!
101-000-0000-34111 Cable Operation Reimbursement 71,912 1,600 4,000 1,710 4,000 5,000 25.00%
101-000-0000-36206 Escrow Administration Fee - 2,800 24,900 12,700 25,000 25,000 0.40%2017 Projected revised per M.B. - 8-14-17.
Total Charges for Services 347,063$ 543,973$ 566,577$ 314,588$ 575,034$ 611,595$ 7.95%
Fines and Forfeits
101-000-0000-35100 Fines 48,739 49,505 46,500 23,751 49,000 49,000 5.38%Based on averages
Total Fines and Forfeits 48,739$ 49,505$ 46,500$ 23,751$ 49,000$ 49,000$ 5.38%
Investment Earnings
101-000-0000-36210 Interest Earnings 23,501 20,437 40,000 - 25,000 40,000 0.00%$4M cash at 1%.- Allocated at year end.
Total Investment Earnings 23,501$ 20,437$ 40,000$ -$ 25,000$ 40,000$ 0.00%
Miscellaneous
1
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
101-000-0000-33622 Cable Franchise Revenue - 98,218 72,000 67,178 94,178 68,000 -5.56%2017 Cable Upgrade Rev. - $27K
101-000-0000-36200 Miscellaneous Revenue 2,438 28,205 4,000 25,062 32,900 29,900 647.50%Tax forfeit, misc. accts. Receivable, dev. Fees.
101-000-0000-36204 Reimbursements - Fire - 1,500 500 - - - -100.00%
101-000-0000-36207 ISD Service Fee In Lieu of Tax - - 31,500 - 31,500 32,130 2.00%Due in Dec. - 2% incr./yr. - Ends in 2026.
101-000-0000-36230 Donations - 10,000 10,000 4,437 10,000 10,000 0.00%
101-000-0000-37180 Tower Rent - - 46,000 30,808 51,000 53,000 15.22%Based on contracts.
101-000-0000-38000 Use of Fund Balance - - 150,000 - 191,661 194,000 29.33%For Equipment purchases
Total Miscellaneous 2,438$ 137,924$ 314,000$ 127,485$ 411,240$ 387,030$ 23.26%
Total General Fund Revenues:3,646,987$ 4,376,355$ 3,951,386$ 1,166,939$ 4,187,040$ 4,765,221$ 20.60%
General Fund Expenditures:
1110 Mayor & Council
Personnel
101-410-1110-41030 Part-time Salaries 25,690 25,690 25,690 12,845 25,690 25,690 0.00%
101-410-1110-41220 FICA Contributions 1,593 1,593 1,593 796 1,593 1,593 0.00%
101-410-1110-41230 Medicare Contributions 373 373 373 186 373 373 0.00%
101-410-1110-41510 Workers Compensation 9 - 300 67 198 198 -34.00%
Total Personnel 27,664$ 27,655$ 27,956$ 13,895$ 27,854$ 27,854$ -0.36%
Materials and Supplies
101-410-1110-42000 Office Supplies - 72 - 36 36 30 #DIV/0!
101-410-1110-42001 Computer Reimbursement - - - - 5,000 - #DIV/0!2017 for paperless packets.
101-410-1110-43310 Mileage 169 - 375 - 100 300 -20.00%
Total Materials and Supplies 169$ 72$ 375$ 36$ 5,136$ 330$ -12.00%
Charges and Services
101-410-1110-44300 Miscellaneous 8,764 15,691 5,250 6,568 6,750 6,750 28.57%
101-410-1110-44330 Dues & Subscriptions 11,519 11,986 11,813 3,622 11,813 12,470 5.56%
101-410-1110-44370 Conferences & Training 1,000 520 1,500 180 335 1,000 -33.33%
Total Charges and Services 21,283$ 28,197$ 18,563$ 10,370$ 18,898$ 20,220$ 8.93%
1110 Total Mayor & Council 49,116$ 55,924$ 46,894$ 24,301$ 51,888$ 48,404$ 3.22%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 232,992 195,150 153,083 118,149 180,359 218,666 42.84%Assistant Admin for 1 quarter of '17 and all '18.
101-410-1320-41030 Part-time Salaries - 5,613 - 3,438 6,240 - #DIV/0!Removed for 2018 Budget
101-410-1320-41210 PERA Contributions 12,638 14,378 11,481 8,173 13,527 16,400 42.84%
101-410-1320-41220 FICA Contributions 13,922 11,823 9,491 7,065 11,206 13,194 39.02%
101-410-1320-41230 Medicare Contributions 3,273 2,765 2,220 1,662 2,706 3,171 42.84%
101-410-1320-41300 Insurance 44,554 28,335 26,787 23,101 34,902 45,893 71.33%
101-410-1320-41510 Workers Compensation 6,717 6,252 6,300 693 1,437 1,684 -73.27%
Total Personnel 314,096$ 264,317$ 209,362$ 162,280$ 250,377$ 299,008$ 42.82%
Materials and Supplies
101-410-1320-42000 Office Supplies 5,538 5,113 5,500 1,711 5,000 4,500 -18.18%
101-410-1320-42030 Printed Forms 1,888 771 700 84 775 785 12.14%Deposit slips & Receipt books
101-410-1320-43040 Legal Services 100,075 322,842 170,000 95,291 100,000 100,000 -41.18%3M Litigation to be paid by Water Fund for '17-18.
101-410-1320-43090 Newsletter/Website - - 8,000 90 90 100 -98.75%
Total Materials and Supplies 107,500$ 328,727$ 184,200$ 97,176$ 105,865$ 105,385$ -42.79%
Charges and Services
101-410-1320-43100 Assessing Services 46,659 52,049 38,000 21,626 50,318 53,350 40.39%250 New parcels per year and W.C. charge
2
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
101-410-1320-43150 Contract Services 1,100 1,019 - 12,173 12,785 3,000 #DIV/0!DDA ('17), Shred It, & Misc $600
101-410-1320-43180 Information Technology/Web 5,967 470 - 609 1,500 4,500 #DIV/0!New Website & New Computer
101-410-1320-43190 Software Programs - 2,338 - 2,205 2,500 3,750 #DIV/0!laser fiche, plan it, adobe, etc
101-410-1320-43210 Telephone 1,388 1,574 1,500 972 1,718 1,770 17.97%
101-410-1320-43220 Postage 4,541 3,741 3,000 (554) 3,000 4,000 33.33%
101-410-1320-43310 Mileage 70 418 348 137 750 1,000 187.36%New EE
101-410-1320-43510 Legal Publishing 6,513 8,003 7,088 2,324 8,000 13,000 83.41%$5K for Codification update
101-410-1320-43610 Insurance 16,386 26,121 28,000 27,130 27,130 28,487 1.74%
101-410-1320-43620 Cable Operation Expense - - 31,400 - 31,400 - -100.00%Capital one-time expenditure.
101-410-1320-44330 Dues & Subscriptions 1,713 1,877 2,500 1,642 1,800 2,250 -10.00%
101-410-1320-44370 Conferences & Training 2,511 844 2,170 668 1,330 2,000 -7.83%
Total Charges and Services 86,848$ 98,454$ 114,006$ 68,931$ 142,231$ 117,106$ 2.72%
Miscellaneous
101-410-1320-44300 Miscellaneous 1,210 538 600 212 600 600 0.00%
Total Miscellaneous 1,210$ 538$ 600$ 212$ 600$ 600$ 0.00%
1320 Total Administration 509,653$ 692,035$ 508,168$ 328,600$ 499,073$ 522,099$ 2.74%
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 1,280 7,037 - - - 7,500 #DIV/0!
101-410-1410-41510 Workers Compensation - - - - - - #DIV/0!
Total Personnel 1,280$ 7,037$ -$ -$ -$ 7,500$ #DIV/0!
Charges and Services
101-410-1410-43150 Contract Services 600 1,200 1,200 1,660 1,660 1,660 38.33%Wash. Cty. charges for elections
Total Charges and Services 600$ 1,200$ 1,200$ 1,660$ 1,660$ 1,660$ 38.33%
Capital Outlay
101-410-1410-45800 Other Equipment - 20 - - - - #DIV/0!
Total Capital Outlay -$ 20$ -$ -$ -$ -$ #DIV/0!
Miscellaneous
101-410-1410-44300 Miscellaneous - 835 - - - 1,000 #DIV/0!
Total Miscellaneous -$ 835$ -$ -$ -$ 1,000$ #DIV/0!
1410 Total Elections 1,880$ 9,092$ 1,200$ 1,660$ 1,660$ 10,160$ 746.67%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 11,191 - - - 7,953 28,434 #DIV/0!New Hire - Asst. Admin.
101-410-1450-41030 Part-time Salaries - - - - - - #DIV/0!
101-410-1450-41210 PERA Contributions 664 - - - 596 2,133 #DIV/0!
101-410-1450-41220 FICA Contributions 680 - - - 493 1,763 #DIV/0!
101-410-1450-41230 Medicare Contributions 159 - - - 115 412 #DIV/0!
101-410-1450-41300 Insurance 3,672 - - - 1,907 8,283 #DIV/0!
101-410-1450-41510 Workers Compensation 213 - - - 61 219 #DIV/0!
Total Personnel 16,578$ -$ -$ -$ 11,125$ 41,244$ #DIV/0!
Charges and Services
101-410-1450-43090 Newsletter 4,711 - - - 2,000 10,000 #DIV/0!4 quarterly newsletters
101-410-1450-43180 Information Technology/Web 35,507 50,580 67,396 11,156 33,698 35,500 -47.33%Incr. per Roseville IT. Allocated to Utilities too
101-410-1450-43210 Telephone 876 308 - - - - #DIV/0!
101-410-1450-43220 Postage 1,208 - - - - 1,000 #DIV/0!
3
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
101-410-1450-43310 Mileage 57 - - - - - #DIV/0!
101-410-1450-43510 Public Notices 1,586 - - - - - #DIV/0!
101-410-1450-43620 Cable Operations 3,849 3,955 - 2,940 4,000 5,000 #DIV/0!Increased meetings.
101-410-1450-44370 Conferences and Training 360 - - - - - #DIV/0!
Total Charges and Services 47,795$ 54,843$ 67,396$ 14,096$ 39,698$ 51,500$ -23.59%
1450 Total Communications 64,733$ 54,843$ 67,396$ 14,096$ 50,823$ 92,744$ 37.61%
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 60,494 63,053 59,561 37,321 64,231 15,031 -74.76%2017 Projected -Prior employee compensation.
101-410-1520-41030 Part-time Salaries - 12,702 10,000 4,882 5,720 6,760 -32.40%
101-410-1520-41210 PERA Contributions 4,537 5,281 4,835 1,629 1,438 1,127 -76.69%
101-410-1520-41220 FICA Contributions 3,545 4,500 3,997 1,584 1,647 1,351 -66.20%
101-410-1520-41230 Medicare Contributions 829 1,052 935 371 395 316 -66.20%
101-410-1520-41300 Insurance 10,010 10,938 11,994 5,309 3,787 4,146 -65.43%
101-410-1520-41420 Unemployment Benefits - - - - 8,742 5,464 #DIV/0!16 weeks in 2017 and 10 weeks in 2018 at 80%
101-410-1520-41510 Workers Compensation 472 204 600 315 315 168 -72.00%
Total Personnel 79,886$ 97,731$ 91,922$ 51,411$ 86,275$ 34,363$ -62.62%
Materials and Supplies
101-410-1520-42000 Office Supplies 818 338 600 446 750 600 0.00%
101-410-1520-42030 Printed Forms 137 1,117 375 - 375 375 0.00%Checks ordered in Oct. 2016.
Total Materials and Supplies 955$ 1,456$ 975$ 446$ 1,125$ 975$ 0.00%
Charges and Services
101-410-1520-43010 Audit Services 28,270 29,345 29,500 10,475 29,500 30,425 3.14%Contract ends in 2017 but paid in 2018.
101-410-1520-43150 Contract Services 7,786 114 101 14,136 139,493 108,150 106979.21%Select $150- CLA 120 days in 2018. - 75%
101-410-1520-43190 Software Programs 5,379 - - 6,068 6,068 19,433 #DIV/0!Accela support and New Financial Software
101-410-1520-43210 Telephone 408 427 900 619 850 875 -2.78%Roseville IT Phone and VPN access.
101-410-1520-43310 Mileage - - 50 - 100 250 400.00%Mileage for training and conferences.
101-410-1520-44330 Dues & Subscriptions 420 170 670 - 500 500 -25.37%GFOA, MNGFOA, APA
101-410-1520-44370 Conferences & Training - - 500 254 500 750 50.00%MNGFOA and Govt. Acctg. Courses.
Total Charges and Services 42,263$ 30,056$ 31,721$ 31,552$ 177,011$ 160,383$ 405.61%
Miscellaneous
101-410-1520-44300 Miscellaneous 1,632 1,627 220 130 500 1,625 638.64%18' Based on Average
Total Miscellaneous 1,632$ 1,627$ 220$ 130$ 500$ 1,625$ 638.64%
1520 Total Finance 124,737$ 130,869$ 124,838$ 83,538$ 264,911$ 197,346$ 58.08%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 135,788 149,034 145,407 87,776 145,619 154,110 5.99%
101-410-1910-41030 Part-time Salaries - - - - 6,240 6,760 #DIV/0!Intern
101-410-1910-41210 PERA Contributions 9,546 11,211 10,906 6,583 10,921 11,558 5.98%
101-410-1910-41220 FICA Contributions 7,919 9,075 9,015 5,158 9,415 9,974 10.64%
101-410-1910-41230 Medicare Contributions 1,852 2,122 2,109 1,206 2,202 2,333 10.62%
101-410-1910-41300 Insurance 29,145 23,249 25,772 16,335 30,625 33,378 29.51%
101-410-1910-41510 Workers Compensation 938 415 750 658 1,181 1,251 66.80%
Total Personnel 185,188$ 195,105$ 193,959$ 117,716$ 206,203$ 219,364$ 13.10%
Materials and Supplies
101-410-1910-42000 Office Supplies 1,661 810 1,800 104 105 800 -55.56%
101-410-1910-42030 Printed Forms 958 - 500 - 750 - -100.00%
4
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
Total Materials and Supplies 2,619$ 810$ 2,300$ 104$ 855$ 800$ -65.22%
Charges and Services
101-410-1910-43020 Comprehensive Planning - - - 10,911 54,000 36,000 #DIV/0!Comp Plan - $90K - 60/40 split 2017/2018
101-410-1910-43030 Engineering Services 16,328 18,688 12,000 4,242 15,000 15,000 25.00%
101-410-1910-43150 Contract Services 25,467 25,133 113,500 5,452 10,000 10,000 -91.19%Sambatech
101-410-1910-43190 Software Programs - - - 407 500 100 #DIV/0!ACAD won't be renewed.
101-410-1910-43210 Telephone 761 775 1,020 387 1,000 1,100 7.84%
101-410-1910-43220 Postage 35 6 150 - - 25 -83.33%
101-410-1910-43310 Mileage 95 342 150 - 300 300 100.00%
101-410-1910-43510 Legal Publishing - - - 531 500 500 #DIV/0!
101-410-1910-44330 Dues & Subscriptions 120 617 390 - 1,500 1,115 185.90%AICP-475/ULI-640
101-410-1910-44350 Books - - 175 - - - -100.00%
101-410-1910-44370 Conferences & Training 555 1,520 1,560 315 2,500 2,500 60.26%APA - $2160 - Mankato
Total Charges and Services 43,361$ 47,081$ 128,945$ 22,244$ 85,300$ 66,640$ -48.32%
Miscellaneous
101-410-1910-44300 Miscellaneous 31 31 300 10 200 200 -33.33%
Total Miscellaneous 31$ 31$ 300$ 10$ 200$ 200$ -33.33%
1910 Total Planning & Zoning 231,199$ 243,027$ 325,504$ 140,074$ 292,558$ 287,004$ -11.83%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 32,942 34,034 36,000 12,743 34,500 36,000 0.00%
101-410-1930-43210 Telephone 204 195 - 71 200 216 #DIV/0!Roseville IT costs - 5% increase
Total Charges and Services 33,146$ 34,229$ 36,000$ 12,814$ 34,700$ 36,216$ 0.60%
1930 Total Engineering Services 33,146$ 34,229$ 36,000$ 12,814$ 34,700$ 36,216$ 0.60%
1940 City Hall
Materials and Supplies
101-410-1940-42110 Cleaning Supplies - - 50 - -100.00%
101-410-1940-42230 Building Repair Supplies 478 4 300 526 750 800 166.67%Menard's charges
Total Materials and Supplies 478$ 4$ 350$ 526$ 750$ 800$ 128.57%
Charges and Services
101-410-1940-43180 Information Technology/Web - - - 185 370 389 #DIV/0!Roseville IT costs. 5% increase
101-410-1940-43210 Telephone 772 614 900 138 900 900 0.00%
101-410-1940-43810 Utilities 6,968 3,851 6,500 2,169 6,500 6,500 0.00%
101-410-1940-43840 Refuse 1,490 1,129 1,355 709 1,325 1,325 -2.21%
101-410-1940-44010 Repairs/Maint Contractual Bldg 9,139 21,350 6,000 3,469 6,000 6,000 0.00%
101-410-1940-44040 Repairs/Maint Contractual Eqpt 10,820 11,365 15,540 5,681 15,441 18,000 15.83%Full year of new copier lease
101-410-1940-44120 Rentals - Building 29,532 30,147 31,992 15,996 31,992 33,223 3.85%
Total Charges and Services 58,721$ 68,457$ 62,287$ 28,346$ 62,528$ 66,337$ 6.50%
Miscellaneous
101-410-1940-44300 Miscellaneous 1,802 1,981 1,016 375 1,016 1,016 0.00%
Total Miscellaneous 1,802$ 1,981$ 1,016$ 375$ 1,016$ 1,016$ 0.00%
1940 Total City Hall 61,000$ 70,442$ 63,653$ 29,247$ 64,294$ 68,153$ 7.07%
2100 Police
Charges and Services
5
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
101-420-2100-43150 Law Enforcement Contract 527,462 536,330 618,357 634 618,357 664,675 7.49%Based on proposed contract - 7-22-17
101-420-2100-44300 Misc. - Community Event - - 1,000 - 1,000 1,000 0.00%
Total Charges and Services 527,462$ 536,330$ 619,357$ 634$ 619,357$ 665,675$ 7.48%
2100 Total Police 527,462$ 536,330$ 619,357$ 634$ 619,357$ 665,675$ 7.48%
2150 Prosecution
Charges and Services
101-420-2150-43045 Attorney Criminal 55,710 44,144 43,200 14,669 42,669 44,996 4.16%
Total Charges and Services 55,710$ 44,144$ 43,200$ 14,669$ 42,669$ 44,996$ 4.16%
2150 Total Prosecution 55,710$ 44,144$ 43,200$ 14,669$ 42,669$ 44,996$ 4.16%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 70,680 71,918 72,970 40,215 82,597 90,875 24.54%
101-420-2220-41030 Part-time Salaries 105,487 96,663 97,724 57,011 129,502 227,301 132.59%Includes PT Fire Admin and POC.
101-420-2220-41210 PERA Contributions 14,829 14,699 11,821 8,353 23,020 40,205 240.12%
101-420-2220-41220 FICA Contributions 5,681 6,038 6,059 3,535 4,340 4,340 -28.37%
101-420-2220-41230 Medicare Contributions 2,532 2,364 2,475 1,364 1,015 1,015 -58.99%
101-420-2220-41300 Insurance 14,275 13,673 14,993 7,360 16,448 18,376 22.56%
101-420-2220-41510 Workers Compensation 20,966 12,879 15,000 16,687 17,219 26,918 79.45%
Total Personnel 234,449$ 218,234$ 221,042$ 134,523$ 274,141$ 409,030$ 85.05%
Materials and Supplies
101-420-2220-42000 Office Supplies 1,373 1,444 1,850 122 500 1,600 -13.51%
101-420-2220-42080 EMS Supplies 453 888 5,800 3,819 5,800 1,200 -79.31%Odd year costs
101-420-2220-42090 Fire Prevention 142 722 3,000 - 3,000 3,000 0.00%New program - fire prevention
101-420-2220-42120 Fuel, Oil and Fluids 10,015 7,644 11,000 2,806 7,500 8,000 -27.27%
101-420-2220-42400 Small Tools & Equipment 20,734 10,539 11,700 473 11,700 43,350 270.51%6 PT hires, confined space equipment
Total Materials and Supplies 32,717$ 21,237$ 33,350$ 7,220$ 28,500$ 57,150$ 71.36%
Charges and Services
101-420-2220-43050 Physicals 5,199 4,221 2,400 607 2,000 10,599 341.63%6 PT hires
101-420-2220-43210 Telephone 4,316 3,682 4,200 2,041 4,200 4,200 0.00%
101-420-2220-43230 Radio 20,446 18,917 22,018 4,816 22,018 21,615 -1.83%
101-420-2220-43310 Mileage 578 814 500 - 500 500 0.00%
101-420-2220-43630 Insurance 5,469 7,290 8,300 7,571 8,300 8,549 3.00%
101-420-2220-43810 Utility 14,161 9,520 15,500 7,814 15,500 15,500 0.00%
101-420-2220-43840 Refuse 3,455 2,948 2,400 1,685 2,800 3,200 33.33%Based on averages
101-420-2220-44010 Repairs/Maint Bldg 5,960 17,938 7,800 6,696 7,800 7,000 -10.26%
101-420-2220-44040 Repairs/Maint Eqpt 25,224 41,975 22,967 23,290 35,000 26,051 13.43%
101-420-2220-44170 Uniforms 1,862 5,255 2,500 610 2,500 12,642 405.68%6 PT hires
101-420-2220-44330 Dues & Subscriptions 3,303 3,275 3,733 2,690 3,733 3,955 5.95%
101-420-2220-44350 Books - 230 220 180 280 440 100.00%
101-420-2220-44370 Conferences & Training 8,775 17,663 19,891 8,414 19,891 22,514 13.19%Target solution changes
Total Charges and Services 98,750$ 133,727$ 112,429$ 66,415$ 124,522$ 136,765$ 21.65%
Capital Outlay
101-420-2220-45500 Vehicle - - - 7,370 7,370 - #DIV/0!
Total Capital Outlay -$ -$ -$ 7,370$ 7,370$ -$ #DIV/0!
Miscellaneous
101-420-2220-44300 Miscellaneous 2,721 2,290 2,000 583 2,000 2,000 0.00%
Total Miscellaneous 2,721$ 2,290$ 2,000$ 583$ 2,000$ 2,000$ 0.00%
6
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
2220 Total Fire 368,637$ 375,488$ 368,821$ 216,111$ 436,533$ 604,945$ 64.02%
2250 Fire Relief
Charges and Services
101-420-2250-44920 Fire State Aid 58,166 59,136 47,000 - 47,000 47,000 0.00%Relief Assoc. pass through
Total Charges and Services 58,166$ 59,136$ 47,000$ -$ 47,000$ 47,000$ 0.00%
2250 Total Fire Relief 58,166$ 59,136$ 47,000$ -$ 47,000$ 47,000$ 0.00%
2400 Building Inspection
Personnel
101-420-2400-41010 Full-time Salaries 99,174 167,498 232,801 111,280 265,364 273,845 17.63%
101-420-2400-41210 PERA Contributions 7,250 12,102 15,132 8,346 19,902 20,538 35.73%
101-420-2400-41220 FICA Contributions 5,834 10,062 14,434 6,606 16,453 16,978 17.63%
101-420-2400-41230 Medicare Contributions 1,365 2,353 3,376 1,545 3,848 3,971 17.62%
101-420-2400-41300 Insurance 18,264 24,554 42,432 24,164 54,074 58,892 38.79%
101-420-2400-41510 Workers Compensation 2,828 1,260 4,800 794 2,091 2,158 -55.04%
Total Personnel 134,714$ 217,830$ 312,975$ 152,734$ 361,732$ 376,382$ 20.26%
Materials and Supplies
101-420-2400-42000 Office Supplies 690 1,602 1,750 1,055 1,750 1,750 0.00%
101-420-2400-42030 Printed Forms 154 - 350 - 350 350 0.00%
101-420-2400-42120 Fuel, Oil and Fluids 1,014 521 3,600 1,086 3,600 3,600 0.00%
Total Materials and Supplies 1,858$ 2,122$ 5,700$ 2,141$ 5,700$ 5,700$ 0.00%
Charges and Services
101-420-2400-43030 Engineering 6,289 2,465 6,000 248 4,000 1,000 -83.33%Handled in-house by Bldg. Official
101-420-2400-43180 Information Technology/Web 3,875 6,010 - 5,164 10,500 7,405 #DIV/0!i-pads and PermitWorks
101-420-2400-43210 Telephone 758 1,912 1,800 1,318 1,800 2,500 38.89%
101-420-2400-43630 Insurance 136 178 400 185 400 400 0.00%
101-420-2400-44040 Repairs/Maint Eqpt 1,253 965 1,000 786 1,000 1,000 0.00%
101-420-2400-44170 Uniforms 241 80 1,200 - 1,200 1,200 0.00%Jackets, shirts, ID's
101-420-2400-44330 Dues & Subscriptions 385 185 740 310 740 740 0.00%
101-420-2400-44350 Books 1,692 870 500 345 500 500 0.00%
101-420-2400-44370 Conferences & Training 1,095 2,596 4,825 305 4,825 4,825 0.00%
Total Charges and Services 15,726$ 15,261$ 16,465$ 8,661$ 24,965$ 19,570$ 18.86%
Capital Outlay
101-420-2400-45500 Vehicle - - - - - 24,000 #DIV/0!Paid from fund balance.
Total Capital Outlay -$ -$ -$ -$ -$ 24,000$ #DIV/0!
Miscellaneous
101-420-2400-44300 Miscellaneous 1,564 266 845 3,793 845 1,000 18.34%
Total Miscellaneous 1,564$ 266$ 845$ 3,793$ 845$ 1,000$ 18.34%
2400 Total Building Inspection 153,862$ 235,479$ 335,985$ 167,328$ 393,242$ 426,652$ 26.99%
2500 Emergency Communications
Charges and Services
101-420-2500-43150 Contract Services 3,745 4,945 5,395 900 5,395 1,780 -67.01%Replace Pole for 2017 Proj.
Total Charges and Services 3,745$ 4,945$ 5,395$ 900$ 5,395$ 1,780$ -67.01%
2500 Total Emergency Communications 3,745$ 4,945$ 5,395$ 900$ 5,395$ 1,780$ -67.01%
7
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
2700 Animal Control
Charges and Services
101-420-2700-43150 Contract Services 5,725 3,086 7,725 2,345 7,725 7,725 0.00%
Total Charges and Services 5,725$ 3,086$ 7,725$ 2,345$ 7,725$ 7,725$ 0.00%
2700 Total Animal Control 5,725$ 3,086$ 7,725$ 2,345$ 7,725$ 7,725$ 0.00%
3100 Public Works
Personnel
101-430-3100-41010 Full-time Salaries 134,875 253,303 238,857 135,379 299,044 327,575 37.14%On call pay of $1667 in Proj. '17 and $4K in '18
101-430-3100-41030 Part-time Salaries 2,429 - 9,680 - 7,200 9,360 -3.31%Wage adjustments.
Safety Clothing Allowance - - - - 971 971 #DIV/0!Boots
101-430-3100-41210 PERA Contributions 10,351 18,494 18,640 10,154 22,303 24,268 30.19%
101-430-3100-41220 FICA Contributions 8,081 15,066 13,312 8,139 18,987 20,890 56.93%
101-430-3100-41230 Medicare Contributions 1,890 3,524 3,604 1,904 4,441 4,886 35.57%
101-430-3100-41300 Insurance 36,238 44,655 42,141 17,214 62,752 62,810 49.05%
101-430-3100-41510 Workers Compensation 19,017 12,028 14,000 14,990 18,455 19,769 41.21%
Total Personnel 212,880$ 347,071$ 340,234$ 187,779$ 434,153$ 470,529$ 38.30%
Materials and Supplies
101-430-3100-42000 Office Supplies 350 1,666 2,000 398 2,000 800 -60.00%Moved from Streets.
101-430-3100-42120 Fuel, Oil and Fluids 26,146 24,049 30,000 13,695 27,000 28,500 -5.00%
101-430-3100-42150 Operating Supplies 2,151 2,431 3,000 1,415 2,800 2,000 -33.33%
101-430-3100-42210 Repair/Maint. Supplies 6,308 3,964 10,350 2,857 9,000 12,750 23.19%$6K-Str.-$5750 S&I- and $1K -edges/plow parts
101-430-3100-42240 Street Maintenance & Landscaping - Materials 20,203 16,112 445,000 34,415 20,000 20,000 -95.51%
101-430-3100-42250 Street Maintenance 185,950 258,223 - 5,734 425,000 425,000 #DIV/0!Sealcoat, Crackfill, Mill/overlay
101-430-3120-42260 Street Signs 378 2,389 3,000 1,809 3,500 5,000 66.67%
101-430-3125-42290 Sand/Salt 73,780 49,616 65,000 74,202 74,202 75,000 15.38%
101-430-3100-42400 Small Tools & Minor Equipment 5,634 2,788 3,000 1,815 3,600 8,000 166.67%5K pltt racks/2K mtr for OH hoist. Removed swpr.
101-430-3100-44375 Personal Protection Equipment - 1,465 2,400 - 2,000 2,800 16.67%Combined with PW and Streets
Total Materials and Supplies 320,900$ 362,703$ 563,750$ 136,339$ 569,102$ 579,850$ 2.86%
Charges and Services
101-430-3100-43030 Engineering Services 10,384 4,676 4,800 1,116 2,500 4,800 0.00%
101-430-3100-43150 Contract Services 20,098 24,156 24,350 6,890 17,000 24,500 0.62%$15K frm Str. and $4K frm Snow - $0-Trees
101-430-3100-43210 Telephone 7,344 7,347 7,800 3,533 6,000 7,800 0.00%
101-430-3100-43230 Radio 1,236 1,236 1,300 300 1,300 24,000 1746.15%$20-7new 800mhz rad (1x cost) $4K ann cost
101-430-3100-43630 Insurance 11,914 15,105 17,000 15,688 17,000 19,000 11.76%
101-430-3100-43810 Utilities 46,717 34,935 54,400 26,510 47,000 52,000 -4.41%Consol. from Str. Lghts - $27K-LED Installs.
101-430-3100-43840 Refuse 2,811 2,407 2,625 1,395 2,800 3,000 14.29%
101-430-3100-44010 Repairs/Maint Bldg.5,604 10,996 4,000 6,978 10,000 21,000 425.00%Fans $10K - Locks - 1K
101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.590 165 500 1,885 1,500 1,500 200.00%
101-430-3100-44040 Repairs/Maint Equip 27,514 25,364 20,900 22,720 26,000 34,000 62.68%Str and S&I- $12K/each and gen. maint. $1.5K
101-430-3100-44130 Equipment Rental - - - - - 2,000 #DIV/0!
101-430-3100-44170 Uniforms 3,095 5,886 5,000 3,188 6,500 7,500 50.00%
101-430-3100-44330 Dues & Subscriptions 275 294 600 488 900 600 0.00%
101-430-3100-44370 Conferences & Training 3,187 3,889 4,800 2,518 4,000 4,800 0.00%
101-430-3100-44380 Clean-up Days 5,564 9,557 10,212 36 16,000 17,000 66.47%
Total Charges and Services 146,332$ 146,012$ 158,287$ 93,245$ 158,500$ 223,500$ 41.20%
Capital Outlay
101-430-3100-45500 Capital Purchases - - - - - 145,000 #DIV/0!Fleet Purchases - 1 ton, vac trlr, asphalt roller.
Total Capital Outlay -$ -$ -$ -$ -$ 145,000$ #DIV/0!
8
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
Miscellaneous
101-430-3100-44300 Miscellaneous 2,534 762 1,450 450 1,200 1,800 24.14%Asset Management subscription.
Total Miscellaneous 2,534$ 762$ 1,450$ 450$ 1,200$ 1,800$ 24.14%
3100 Total Public Works 682,647$ 856,548$ 1,063,721$ 417,813$ 1,162,955$ 1,420,679$ 33.56%
5200 Parks & Recreation
Personnel
101-450-5200-41010 Full-time Salaries 129,189 70,421 77,429 32,316 88,367 100,610 29.94%
101-450-5200-41030 Part-time Salaries 21,629 30,934 48,000 9,605 21,600 28,080 -41.50%Wage adjustments
Safety Clothing Allowance - - - - 236 236 #DIV/0!
101-450-5200-41210 PERA Contributions 9,666 5,798 6,162 2,402 6,628 7,546 22.46%
101-450-5200-41220 FICA Contributions 8,964 6,027 7,777 2,478 6,794 7,955 2.29%
101-450-5200-41230 Medicare Contributions 2,096 1,410 1,819 579 1,595 1,866 2.58%
101-450-5200-41300 Insurance 18,135 18,232 19,992 10,671 24,819 17,418 -12.88%
101-450-5200-41510 Workers Compensation 5,391 3,735 4,000 3,956 5,018 7,431 85.78%
Total Personnel 195,071$ 136,556$ 165,179$ 62,007$ 155,057$ 171,142$ 3.61%
Materials and Supplies
101-450-5200-42000 Office Supplies 172 60 900 288 800 800 -11.11%
101-450-5200-42150 Operating Supplies 1,575 1,338 - 140 1,000 1,000 #DIV/0!
101-450-5200-42160 Chemicals 679 1,057 1,500 100 500 2,000 33.33%
101-450-5200-42210 Repair/Maint. Supplies 4,156 4,505 6,000 1,622 6,000 7,000 16.67%Combined with Landscaping materials
101-450-5200-42230 Building Repair Supplies 140 619 500 100 500 500 0.00%
101-450-5200-42400 Small Tools & Minor Equipment 2,753 2,365 2,150 1,292 2,000 2,500 16.28%
Total Materials and Supplies 9,475$ 9,944$ 11,050$ 3,541$ 10,800$ 13,800$ 24.89%
Charges and Services
101-450-5200-43210 Telephone 1,283 1,358 1,200 553 1,000 1,200 0.00%
101-450-5200-43630 Insurance 2,301 3,079 3,800 3,198 4,500 5,000 31.58%
101-450-5200-43810 Utilities 8,935 6,446 9,600 4,674 9,000 10,500 9.38%Water costs added in.
101-450-5200-43840 Refuse - 20 1,000 442 800 1,000 0.00%
101-450-5200-44010 Repairs/Maint Bldg 1,294 63 1,800 - 1,000 2,800 55.56%Replace locks
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 3,114 2,959 3,000 4,511 8,000 3,200 6.67%
101-450-5200-44040 Repairs/Maint Eqpt 804 2,235 1,500 - 1,000 3,200 113.33%
101-450-5200-44120 Rentals - Buildings 7,232 6,476 6,000 1,780 6,500 7,000 16.67%
101-450-5200-44170 Uniforms 136 67 - 58 100 100 #DIV/0!
101-450-5200-44301 Events - - 5,000 450 2,500 2,500 -50.00%Tree giveaway.
101-450-5200-44302 Lakes - - 40,000 4,578 10,000 20,000 -50.00%Matching - $10K/ lake, reduced to $5K by F.C.
101-450-5200-43150 Contract Services - - - - - 13,000 #DIV/0!Turf treatments $8K/Sunfish Mgmt $5K
101-450-5200-44370 Conferences & Training - - - - - 1,200 #DIV/0!
101-450-5200-44130 Equipment Rental - - - - - 1,000 #DIV/0!
101-450-5200-44375 Personal Protection Equipment - 341 1,200 753 1,200 800 -33.33%
Total Charges and Services 25,099$ 23,044$ 74,100$ 20,997$ 45,600$ 72,500$ -2.16%
Capital Outlay
101-5200-5200-45500 Capital Purchases - - - - - 25,000 #DIV/0!Cushman utility vehicle
Total Capital Outlay -$ -$ -$ -$ -$ 25,000$ #DIV/0!
Miscellaneous
101-450-5200-44300 Miscellaneous 889 521 1,200 266 800 1,200 0.00%
Total Miscellaneous 889$ 521$ 1,200$ 266$ 800$ 1,200$ 0.00%
5200 Total Parks & Recreation 230,533$ 170,065$ 251,529$ 86,811$ 212,257$ 283,642$ 12.77%
9
CITY OF LAKE ELMO
2018 PROPOSED BUDGET
Master Worksheet - All Budgets - REVISED Adopted 2017 to
2015 2016 2017 2017 2017 2018 Proposed 2018
Account Number Description Actual Actual Adopted YTD - June 30 Projected Proposed Percent Change Comments
9000 Compensation Adjustment
Personnel
101-460-9000-41010 Compensation Adjustment - - 35,000 - - - -100.00%Incl. in personnel costs for '17 and '18 now.
Total Personnel -$ -$ 35,000$ -$ -$ -$ -100.00%
9000 Total Compensation Adjustment -$ -$ 35,000$ -$ -$ -$ -100.00%
Total General Fund Expenditures:3,161,952$ 3,575,683$ 3,951,386$ 1,540,940$ 4,187,040$ 4,765,221$ 20.60%
Total Gen Fund Revs. Over/(Under) Expenditures:485,035$ 800,672$ -$ (374,002)$ -$ -$ #DIV/0!
10
CITY OF LAKE ELMO
2017 FINAL AND 2018 PRELIMINARY PROPERTY TAX LEVY
INFORMATION SUBJECT TO CHANGE UNTIL FINAL NUMBERS RELEASED BY COUNTY IN 2018.
NEEDS UPDATE WHEN FINAL VALUATIONS ARE AVAIL TO MATCH W.C. TAX RATE
2017 2018 $ Change % Change
Final Levy Proposed Levy 2017 to 2018 2017 to 2017
TAX CAPACITY BASED TAX LEVY
General Fund 1,818,847$ 2,477,300$ 658,453$ 36.20%
Library 256,957 - (256,957) -100.00%
G.O. Imp. Bonds - Series 2009B 52,959 50,911 (2,048) -3.87%
G.O. Imp. Bonds - Series 2010A 57,683 61,206 3,523 6.11%
G.O. Cap. Imp. Xover Ref. Bonds - Series 2010B 202,605 204,519 1,914 0.94%
G.O. Imp. Bonds - Series 2011A 74,368 73,254 (1,114) -1.50%
G.O. Imp. Bonds - Series 2012B 62,656 61,141 (1,515) -2.42%
G.O. Imp. Bonds - Series 2014A 207,218 203,045 (4,173) -2.01%
G.O. Imp. Bonds - Series 2015A 17,756 28,683 10,927 61.54%
G.O. Imp. Bonds - Series 2016A 199,377 189,419 (9,958) -4.99%
G.O. Imp. Bonds - Series 2017A - 341,610 341,610 #DIV/0!
- - - #DIV/0!
TAX CAPACITY BASED TAX LEVIES 2,950,426$ 3,691,088$ 740,662$ 25.1036%
Tax Capacity $14,739,627 $16,218,719 10.03%
Estimated Tax Capacity Rate 20.017%22.758%13.69%
CITY TAX CAPACITY, PROPERTY TAX LEVIES AND TAX RATES BY YEAR
YEAR TAX CAPACITY TAX LEVY TAX RATE
2013 11,384,320$ 3,163,359$ 27.818%
2014 11,393,889 3,163,359 27.761%
2015 13,072,105 3,137,663 23.798%
2016 13,441,204 3,112,204 23.121%
2017 14,739,627 2,950,426 20.017%
2018 Proposed 16,218,719 3,691,088 22.758%
CITY OF LAKE ELMO
RESIDENTIAL ESTIMATED CITY SHARE OF PROPERTY TAXES
2018 PRELIMINARY PROPERTY TAX LEVY
25.10% INCREASE
As of 8-22-17
* These are estimated figures at particular price points.
Homes at the price points will not experience these exact changes.
Assessed Market Val.Taxable Taxable Estimated City Tax Dollar Percent
2016 For 2017 For Market Market 2017 2018 Change Change
Pay 2017 Pay 2018 Value 2017 Value 2018
150,000 150,000 126,260.00 126,260.00 252.73 287.34 34.61 13.7%
250,000 250,000 235,260.00 235,260.00 470.92 535.40 64.48 13.7%
375,800 375,800 372,382.00 372,382.00 745.40 847.47 102.07 13.7%
425,000 425,000 425,000.00 425,000.00 850.72 967.22 116.49 13.7%
500,000 500,000 500,000.00 500,000.00 1,000.85 1,137.90 137.05 13.7%
600,000 600,000 600,000.00 600,000.00 1,251.06 1,422.38 171.31 13.7%
700,000 700,000 700,000.00 700,000.00 1,501.28 1,706.85 205.58 13.7%
800,000 800,000 800,000.00 800,000.00 1,751.49 1,991.33 239.84 13.7%
900,000 900,000 900,000.00 900,000.00 2,001.70 2,275.80 274.10 13.7%
Assumptions:
2017 and 2018 tax capacity rate based on Washington County information.
Tax capacity rates increase from 1% to 1.25% for values over $500,000.
= Median Value Home in Lake Elmo
CITY OF LAKE ELMO
General Fund Budget to Actual Comparisons with Total City Debt Outstanding
As of 8-22-17
GENERAL FUND
Adopted Adopted Adopted Adopted Proposed
2014 2015 2016 2017 2018
Budget - Revenues 3,303,535$ 3,798,334$ 3,485,514$ 3,951,386$ 4,765,221$
Budget - Expenditures 3,303,535$ 3,798,334$ 3,485,514$ 3,951,386$ 4,765,221$
Revenues Over/(Under) Expenditures:-$ -$ -$ -$ -$
Actual Actual Actual Projected*Actual
Actual Revenues 3,402,346$ 3,667,883$ 4,384,533$ 4,187,040$ N/A
Actual Expenditures 3,398,727$ 3,661,602$ 3,682,778$ 4,187,040$ N/A
Revenues Over/(Under) Expenditures:3,619$ 6,281$ 701,755$ -$ N/A
Total City Debt Outstanding:24,292,000$ 22,296,219$ 30,400,000$ 37,830,000$ 35,510,000$ **
* Since the year is not complete, these figure will change until the FY 2017 audit is complete.
** Since it is anticipated debt will be issued in 2018, but the specific amount is unknown, this number will
be larger than shown.
CITY OF LAKE ELMO
CAPITAL REPLACEMENT FUND USE BY CITIES COMPARISON
CITY POPULATION*FUND NAME(S)
Albertville 7,317 Capital Outlay Reserve
Big Lake 10,671 Equipment and Building Replacements
East Bethel 11,761 Building Fund and Equipment Replacement Fund
Falcon Heights 5,384
Ham Lake 15,773 Equipment and Building
Hugo 14,352 Property and Equipment Acquisition
Mahtomedi 7,845 Equipment and Building Replacement
Mendota Heights 11,105 Equipment Replacement, Infrastructure and Facility Reserve Funds
Minnestrista 7,029 Capital Improvement
Mound**9,209 Do not have a fund
Mounds View 13,007 Vehicle and Equipment Fund, and Special Projects Fund
North St. Paul 12,104 Equipment
Orono 7,474 Improvement Equipment Outlay
Rogers 12,381 Capital Improvement Projects, Fire Dept. Capital Outlay
St. Anthony Village 9,277 Capital Equipment Fund, and Building Improvement Fund
Vadnais Heights 12,490 Capital Improvement Fund, and Fire Vehicle and Equipment Fund
Victoria 8,591 PW Bldg, City Hall Bldg, Cap. Equip., Cap. Facilities and Fire Cap. Fund
Waconia 11,752 Capital Equipment
* Per League of Minnesota Cities figures.
** City does not show a fund in financial statements.