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Home My WebLink About12/10/2019LAUDERDALE CITY COUNCIL MEETING AGENDA 7:30 P.M. TUESDAY, DECEMBER 10, 2019 LAUDERDALE CITY HALL, 1891 WALNUT STREET The City Council is meeting as a legislative body to conduct the business of the City according to Robert's Rules of Order and the Standing Rules of Order and Business of the City Council. Unless so ordered by the Mayor, citizen participation is limited to the times indicated and always within the prescribed rules of conduct for public input at meetings. 1. CALL TO ORDER THE LAUDERDALE CITY COUNCIL MEETING 2. ROLL CALL 3. APPROVALS a. Agenda b. Minutes of the November 26, 2019 City Council Meeting c. Claims Totaling $103,003.57 4. CONSENT a. Designate Official Newspaper for 2020 b. Year -End Accounts Payable Authorization c. 2020 Contract with SafeAssure 5. SPECIAL ORDER OF BUSINESS/RECOGNITIONS/PROCLAMATIONS 6. INFORMATIONAL PRESENTATIONS / REPORTS a. City Council Updates 7. PUBLIC HEARINGS Public hearings are conducted so that the public affected by a proposal may have input into the decision. During hearings all affected residents will be given an opportunity to speak pursuant to the Robert's Rules of Order and the standing rules of order and business of the City Council. 8. DISCUSSION / ACTION ITEM a. Adoption of the 2020 Final Property Tax Levy - Resolution No. 121118A b. Adoption of the 2020 Final Budget and Establish Fund Appropriations - Resolution No. 121118B c. Warming House Staffing 9. ITEMS REMOVED FROM THE CONSENT AGENDA 10. ADDITIONAL ITEMS 11. SET AGENDA FOR NEXT MEETING a. High Density Residential - Conservation Zoning Ordinance b. November Financial Report c. 2020 Fee Schedule d. 2020 City Council Meeting Schedule e. Designate Official Depository and Investment Institutions f. Tobacco and Alcohol Licenses g. 2020 Committee Appointments and Assignments h. Front Yard Fence Regulations i. City Administrator Performance Review 12. WORK SESSION a. Opportunity for the Public to Address the City Council Any member of the public may speak at this time on any item not on the agenda. In consideration for the public attending the meeting, this portion of the meeting will be limited to fifteen (15) minutes. Individuals are requested to limit their comments to four (4) minutes or less. If the majority of the Council determines that additional time on a specific issue is warranted, then discussion on that issue shall be continued at the end of the agenda. Before addressing the City Council, members of the public are asked to step up to the microphone, give their name, address, and state the subject to be discussed. All remarks shall be addressed to the Council as a whole and not to any member thereof. No person other than members of the Council and the person having the floor shall be permitted to enter any discussion without permission of the presiding officer. Your participation, as prescribed by the Robert's Rules of Order and the standing rules of order and business of the City Council, is welcomed and your cooperation is greatly appreciated. b. Review of Long -Term Financial Plan with AEM Financial c. Community Development Update 13. ADJOURNMENT LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 1 of 4 November 26, 2019 Call to Order Mayor Gaasch called the Regular City Council meeting to order at 7:34 p.m. Roll Call Councilors present: Andi Moffatt, Kelly Dolphin, Jeff Dains, and Mayor Mary Gaasch. Councilors absent: Roxanne Grove. Staff present: Heather Butkowski, City Administrator and Jim Bownik, Assistant to the City Administrator. Approvals Mayor Gaasch asked if there were any additions to the meeting agenda. There being none, Councilor Moffatt moved and seconded by Councilor Dolphin to approve the agenda. Motion carried unanimously. Mayor Gaasch asked if there were any corrections to the minutes of the November 12, 2019 city council meeting. There being none, Councilor Dolphin moved and seconded by Councilor Moffatt to approve the minutes of the November 12, 2019 city council meeting. Motion carried unanimously. Mayor Gaasch asked if there were any questions on the claims. There being none, Councilor Moffatt moved and seconded by Councilor Dolphin to approve the claims totaling $17,613.07. Motion carried unanimously. Consent Councilor Dolphin moved and seconded by Councilor Moffatt to approve the Consent Agenda thereby approving the Agreement with AEM Financial for audit preparation services and rink attendant hiring for the 2019-2020 winter season and acknowledging the October Financial Report. Informational Presentations/Reports A. 2019 Infrastructure Improvement Project Administrator Butkowski provided an overview of the finishing touches of the project. Work will resume in the spring. B. City Council Updates Mayor Gaasch shared that there will be upcoming conversations regarding the census and why it is important for the state to have an accurate count. LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 2 of 4 November 26, 2019 Public Hearings A. Truth -in -Taxation Hearing – 2020 Budget, Levy, and Capital Improvement Plan Administrator Butkowski provided an overview of the budget including a draft of the 2019 General Fund, the 2019 Special Revenue Fund budgets, and the 2020-2029 Capital Improvement Plan. The budgets reflect the recommended increases for sanitary sewer, storm sewer, and recycling rates for 2020. State law requires that the Council hold a public hearing prior to adoption of the levy. The budgets and levy are anticipated to be adopted at the December 10, 2019 council meeting. Mayor Gaasch opened the floor to anyone in attendance that wanted to address the Council on this issue at 7:48 p.m. Josh Hauser, 1778 Eustis Street, asked how tax rates work, for an explanation of the economic development transfer, questions regarding the Como Avenue sewer improvement project, and information on the increase in public safety expenditures. Administrator Butkowski said she would reach out to answer the questions. There being no additional parties interested in speaking, Mayor Gaasch closed the floor at 7:50 p.m. Council member Dains joined the meeting. B. Public Hearing on High Density Residential – Conservation Zoning Ordinance Jennifer Haskamp of Swanson Haskamp Consulting addressed the Council. She noted the history of the development of the High Density Residential—Conservation (HDR -C) zoning district proposed in the 2040 Comprehensive Plan and the efforts to draft the new zoning for the district. A public hearing was held earlier in 2019. Feedback from the community and Council was included in the updated draft available for public comment during the meeting. Mayor Gaasch opened the floor to anyone in attendance that wanted to address the Council on this issue at 8:30 p.m. Wayne Sisel, 1567 Fulham Street, expressed that he is primarily concerned with density being increased in the area. Steve Ahlgren, 1563 Fulham Street, read an excerpt from the draft zoning ordinance and asked for clarification on the language since he had been unable to locate a copy of the revisions. He asked that the zoning ordinance be put on hold until a later date. LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 3 of 4 November 26, 2019 Heather Brian, 1778 Eustis Street, was interested in knowing how the public could influence future planned unit development projects. Josh Hauser, 1778 Eustis Street, wanted to know how the conservation ordinance could work in other zoning district. He also asked about who would perform the natural resources inventory and when the presentation by Master Properties would take place. There being no additional parties interested in speaking, Mayor Gaasch closed the floor at 8:47 p.m. Staff responded that Master Property's presentation will occur after they present their concept plans to the city council; that date is unknown. Haskamp clarified the public comment process for planned unit developments and provided information regarding the natural resources inventory process. Discussion/Action Items A. Resolution No. 112619A Establishing 2020 Sanitary Sewer Rates, Storm Sewer Rates, and Recycling Rates Butkowski noted that staff recommended holding the sanitary sewer rates flat for 2020 and increasing the storm water charge by 2.0% or $1.40 per year. Due to recycling processing cost increases, staff recommended raising the recycling fees by $2.00 per month. Councilor Dolphin made a motion to adopt Resolution No. 112619A A Resolution Establishing 2020 Sanitary Sewer Rates, Storm Sewer Rates, and Recycling Rates. This was seconded by Councilor Dains and carried unanimously. Set Agenda for Next Meeting Administrator Butkowski stated that the December 10 council meeting may include a review of long-term financial plans with AEM Financial, front yard fence regulations, and a few other year-end materials. The Council took at short break from 8:59 to 9:08 p.m. Work Session A. Opportunity for the Public to Address the City Council Mayor Gaasch opened the floor to anyone in attendance that wanted to address the Council. Steve Ahlgren, 1563 Fulham Street, asked for an update on the Seminary Pond project and LAUDERDALE CITY COUNCIL MEETING MINUTES Lauderdale City Hall 1891 Walnut Street Lauderdale, MN 55113 Page 4 of 4 November 26, 2019 mentioned his conversation with Metropolitan Council staff. B. Presentation by St. Paul Fire Chief Butch Inks City staff met with Chief Inks to discuss services the St. Paul Fire Department (SPFD) provides to the city of Lauderdale. Namely, SPFD has provided EMS services to Lauderdale for decades, and they provide mutual aid services for fire calls. Chief Inks has been having similar conversations with neighboring cities to discuss opportunities for improvements especially in the area of sharing services. Chief hnks provided similar information to the Council and answered their questions. C. Community Development Updates Staff mentioned that Ramsey County would like to change their plowing equipment and routes and they do not believe that will allow them to continue plowing Lauderdale streets. They wondered if we had an alternative plowing option. Staff's responded that we would like to explore ways to continue working together after they make these equipment changes. Adjournment Councilor Moffatt moved and seconded by Councilor Dains to adjourn the meeting at 9:52 p.m. Motion carried unanimously. Respectfully submitted, Heather Butkowski City Clerk CITY OF LAUDERDALE LAUDERDALE CITY HALL 1891 WALNUT STREET LAUDERDALE, MN 55113 651-792-7650 651-631-2066 FAX Request for Council Action To: Mayor and City Council From: City Administrator Meeting Date: December 10, 2019 Subject: List of Claims The claims totaling $103,003.57 are provided for City Council review and approval that includes check numbers 26691 to 26704. Accounts Payable Checks by Date - Detail by Check Date User: Printed: MILES.CLINE 12/5/2019 1:47 PM Check No Vendor No Invoice No Vendor Name Description Check Date Reference Check Amount ACH 43 ACH 44 ACH 45 ACH 46 26691 13 7288 26692 239 909676 26693 184 4034065324 4034624115 26694 36 0227354 0227388 26695 29 Public Employees Retirement Association 11/29/2019 PR Batch 52400.11.2019 PERA Coordinated PR Batch 52400.11.2019 PER PR Batch 52400.11.2019 PERA Coordinated PR Batch 52400.11.2019 PER Total for this ACH Check for Vendor 43: Minnesota Department of Revenue PR Batch 52400.11.2019 State Income Tax 11/29/2019 PR Batch 52400.11.2019 Stat Total for this ACH Check for Vendor 44: ICMA Retirement Corporation PR Batch 52400.11.2019 Deferred Comp 11/29/2019 PR Batch 52400.11.2019 Def( Total for this ACH Check for Vendor 45: Internal Revenue Service PR Batch 52400.11.2019 FICA Employer Portioi PR Batch 52400.11.2019 Federal Income Tax PR Batch 52400.11.2019 Medicare Employee Pc PR Batch 52400.11.2019 Medicare Employer Po PR Batch 52400.11.2019 FICA Employee Portio 11/29/2019 PR Batch 52400.11.2019 FIC, PR Batch 52400.11.2019 Fed( PR Batch 52400.11.2019 Med PR Batch 52400.11.2019 Med PR Batch 52400.11.2019 FIC, Total for this ACH Check for Vendor 46: Total for 11/29/2019: 8th Day Landscaping LLC 12/10/2019 November 2019 Snow Removal Total for Check Number 26691: American Engineering Testing Inc 2019 Construction and Materials Testing Cintas November Uniforms November Uniforms City of Roseville December Phone Services December IT Services City of St Anthony 12/10/2019 Total for Check Number 26692: 12/10/2019 Total for Check Number 26693: 12/10/2019 Total for Check Number 26694: 12/10/2019 1,149.57 996.31 2,145.88 632.18 632.18 1,638.63 1,638.63 967.41 2,088.79 226.24 226.24 967.41 4,476.09 8,892.78 645.00 645.00 419.50 419.50 67.52 67.52 135.04 83.00 1,096.00 1,179.00 AP Checks by Date - Detail by Check Date (12/5/2019 1:47 PM) Page 1 Check No Vendor No Invoice No Vendor Name Description Check Date Reference Check Amount 3871 December Police Services 59,433.67 Total for Check Number 26695: 59,433.67 26696 61 Gopher State One Call 12/10/2019 9110527 November 2019 Locates 33.75 26697 82 Home Depot 122019 General Supplies Total for Check Number 26696: 33.75 12/10/2019 114.70 Total for Check Number 26697: 114.70 26698 28 Mike McPhillips Inc 12/10/2019 50916 Street Sweeping 4,050.00 Total for Check Number 26698: 4,050.00 26699 84 North Star Bank Cardmember Services 12/10/2019 122019 Business Cards 48.33 122019 Halloween Supplies -54.55 122019 HB - Workshop 20.00 122019 MG - RCLLG Annual Dinner 40.00 122019 City Hall Plants 64.77 Total for Check Number 26699: 118.55 26700 231 SafeAssure Consultants Inc 12/10/2019 1696 Safety Training Annual Contract 359.55 1696 Safety Training Annual Contract 239.70 1696 Safety Training Annual Contract 239.70 1696 Safety Training Annual Contract 119.85 1696 Safety Training Annual Contract 239.70 26701 26 Stantec Consulting Services Inc 1590100 Gen Eng Services 1590216 2019 Street Improvements Total for Check Number 26700: 1,198.50 12/10/2019 Total for Check Number 26701: 26702 4 The Neighborhood Recycling Company Inc 12/10/2019 18703 November Multi -Family Recycling Unit 18703 November Single Unit Dwelling 26703 3 400962775 631.00 22,695.66 23,326.66 389.85 2,808.05 Total for Check Number 26702: 3,197.90 US National Equipment Finance Inc 12/10/2019 Copier Contract 176.00 26704 74 Xcel Energy 662554021 1795 Eustis Street 663458489 Larpenteur Bridge Lights 663462754 2430 LarpenteurAvenue Total for Check Number 26703: 176.00 12/10/2019 38.66 28.53 15.33 Total for Check Number 26704: 82.52 AP Checks by Date - Detail by Check Date (12/5/2019 1:47 PM) Page 2 Check No Vendor No Invoice No Vendor Name Description Check Date Reference Check Amount Total for 12/10/2019: 94,110.79 Report Total (18 checks): 103,003.57 AP Checks by Date - Detail by Check Date (12/5/2019 1:47 PM) Page 3 LAUDERDALE COUNCIL ACTION FORM Action Requested Consent X Public Hearing Discussion Action Resolution Work Session Meeting Date December 10, 2019 ITEM NUMBER Official Publication STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: The City Council must designate an official newspaper each year. Starting this fall, the City Council designated the Pioneer Press after Lillie Suburban News closed its doors. The Pio- neer Press sent a letter to the City indicating their desire to continue the relationship and the rates for 2020. These rates are better than our agreement with Lillie Suburban so that is good news. STAFF RECOMMENDATION: By approving the Consent Agenda, the Council appoints the Pioneer Press as Lauderdale's official newspaper for legal publications in 2020. TwinCities 10 River Park Plaza • Suite 700 • St. Paul, MN 55107 Heather Butkowski City of Lauderdale Heather — Thank you for the opportunity to bid on the public notice publications for the City of Lauderdale. The Saint Paul Pioneer Press is a Daily Newspaper located in Saint Paul, MN, primarily serving Ramsey, Dakota, Washington, and Anoka counties and Western Wisconsin. Our Legal Publication rates for all notices are as follows: $6.00 per column inch per publication *(this = $0.43 per line, there are 14 lines per column inch) Our circulation number below is for Sunday Full Run, however you can publish a notice any day of the week. Full Run —170,663 *All notices will be published full run. Deadline to submit a standard text notice is 12pm the day prior to the day you'd like your notice to run. Friday at 12pm is the deadline to submit a notice running on Saturday, Sunday, or Monday. If your notice includes a chart, graph, map, or any special formatting, the deadline is 12pm two days prior to the publication day, and Thursday at 12pm for a Saturday, Sunday, or Monday publish date. All legal notices should be emailed to Emily Kunz ekunz@pioneerpress.com and legals@pioneerpress.com after doing so, you'll be sent an email confirming receipt of your information and you'll be contacted shortly. Thank you for considering the Saint Paul Pioneer Press as the official legal newspaper for the City of Lauderdale for 2020. Please let me know if you have any questions, we look forward to partnering with you. Thank you, �I Emily Kunz — Advertising ekunz@pioneerpress.com Affirmative Action, Equal Opportunity Employer. LAUDERDALE COUNCIL ACTION FORM Action Requested Consent X Public Hearing Discussion Action Resolution Work Session Meeting Date December 10, 2019 ITEM NUMBER YE Accounts Payable Auth. STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: As the Council holds one meeting in December, staff is requesting authorization to process accounts payable in late December referencing the Purchasing and Contracting Policy adopted on June 30, 2015. The policy provides for expenditures that are included in the budget and under $10,000 to be approved by the city administrator. Additionally, Minnesota Statutes 471.425, subdivision 2 states that 35 days from receipt of claim payment must be made for governing boards that meet at least once per month. If claims, are not paid promptly, the government entity must pay interest on bills not paid in a timely manner of 1.5% per month or part of a month. The lag between meetings means the 35 days could be exceeded. The listing of claims paid would be included in the January 14 council packet. OPTIONS: STAFF RECOMMENDATION: By approving the consent agenda, the Council authorizes accounts payable processing for year-end per limits established in the Purchasing and Contracting Policy. LAUDERDALE COUNCIL ACTION FORM Action Requested Consent X Public Hearing Discussion Action Resolution Work Session Meeting Date December 10, 2019 ITEM NUMBER SafeAssure Contract STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Last year the City renewed its relationship with SafeAssure for safety training and manage- ment. Staff propose using SafeAssure again in 2020 at a cost of $1,198.50. OPTIONS: STAFF RECOMMENDATION: By approving the consent agenda, the Council enters into an agreement with SafeAssure as presented. 0.101 timiN SafeASSU re WHAT SAFEASSURE will DO FOR the City of Lauderdale INFORMATION PACKET/ GROUP PROPOSAL (January 2020) Page 1 0 The United States Department of Labor, Division of Occupational Safety and Health Administration and the Minnesota Department of Labor, Division of Occupational Safety and Health Administration require employers to have documented proof of employee training and written procedures for certain specific standards. The attached addendum and training schedule clarify written and training requirements. The required standards that apply to The City of Lauderdale are listed below: A.W.A.I.R. MN Statute 182.653 "An employer covered by this section must establish a written Work place Accident & Injury program that promotes safe & healthful working conditions": BLOODBORNE PATHOGENS 29 CFR 1910.1030 Each employer having an employee(s) with occupational exposure as defined by paragraph (b) of this section shall establish a written Exposure Control Plan designed to eliminate or minimize employee exposure. CONFINED SPACE 29 CFR 1910.146 If the employer decides that its employees will enter permit spaces, the employer shall develop and implement a written permit space program CONTROL OF HAZARDOUS ENERGY 29 CFR 1910.147 & MN Statute 5207.0600 "Procedures shall be developed, documented & utilized for the control of potentially hazardous energy when employees are engaged in the activities covered by this section" EMERGENCY ACTION PLAN 29 CFR 1910.35 THRU .38 "The emergency action plan shall be in writing and shall cover the designated actions employers & employees must take to insure employee safety from fire & other emergencies". ERGONOMICS 29 CFR PART 1910.900 THRU 1910.944 "Training required for each employee and their supervisors must address signs and symptoms of MSD s, MSD hazards and controls used to address MSD hazards.' EXCAVATIONS/TRENCHING 1926.651 (k)(1) Daily inspections of excavations, the adjacent areas, and protective systems shall be made by a competent person for evidence of a situation that could result in possible cave-ins, indications of failure of protective systems, hazardous atmospheres, or other hazardous conditions. GENERAL DUTY CLAUSE PL91-596 "Hazardous conditions or practices not covered in an O.S. H.A. Standard may be covered under section 5(a)(1) of the act, which states: Each employer shall furnish to each of {their} employees employment and a place of employment which is free from recognized hazards that are causing or are likely to cause death or serious physical harm to {their} employees." Page 1 1 HAZARD COMMUNICATIONS 29 CFR 1910.1200 & MN Statute 5206.0100 thru 5206.1200 "Evaluating the potential hazards of chemicals, and communicating information concerning hazards and appropriate protective measures to employees may include, but is not limited to, provision for: development & maintaining a written hazard communication program for the work place... " LOGGING OPERATIONS 1910.266 (i)(1) The employer shall provide training for each employee, including supervisors, at no cost to the employee. MOBILE EARTHMOVING EQUIPMENT MN RULES 5207.1000 Mobile earth -moving equipment operators and all other employees working on the ground exposed to mobile earth -moving equipment shall be trained in the safe work procedures pertaining to mobile earth- moving equipment and in the recognition of unsafe or hazardous conditions. OCCUPATIONAL NOISE EXPOSURE 29 CFR 1910.95 The employer shall institute a training program for all employees who are exposed to noise at or above an 8 -hour time weighted average of 85 decibels and shall ensure employee participation in such a program. OVERHEAD CRANES 1910.179(j)(3) Periodic inspection. Complete inspections of the crane shall be performed at intervals as generally defined in paragraph (1(1)(ll)(b) of this section, depending upon its activity PERSONAL PROTECTIVE EQUIPMENT 1926.95 a) 'Application. "Protective equipment, including personal protective equipment for eyes, face, head, and extremities, protective clothing, respiratory devices, and protective shields and barriers, shall be provided, used, and maintained in a sanitary and reliable condition wherever it is necessary by reason of hazards of processes or environment, chemical hazards, radiological hazards, or mechanical irritants encountered in a manner capable of causing injury or impairment in the function of any part of the body through absorption, inhalation or physical contact. POWERED INDUSTRIAL TRUCKS 29 CFR 1910.178 "Only trained and authorized operators shall be permitted to operate a powered industrial truck. Methods shall be devised to train operators in the safe operation of Powered Industrial Trucks': RESPIRATORY PROTECTION 29 CFR 1910.134 Written standard operating procedures governing the selection and use of respirators shall be established. RECORDING AND REPORTING OCCUPATIONAL IN]URIES AND ILLNESSES 29 CFR 1904 "Each employer shall malntaln in each establishment a log and summary of all occupational injuries and illnesses for that establishment Page 1 2 In the interest of Quality Safety Management, it may be recommended that written procedures and documented employee training also be provided for the following Subparts when or if applicable during the Service Agreement year. (Subparts represent multiple standards) 1910 Subparts Subpart D - Walking - Working Surfaces Subpart E - Means of Egress Subpart F - Powered Platforms, Man -lifts, and Vehicle -Mounted Work Platforms Subpart G - Occupational Health and Environmental Control Subpart H - Hazardous Materials Subpart I - Personal Protective Equipment Subpart J - General Environmental Controls Subpart K - Medical and First Aid Subpart L - Fire Protection Subpart M - Compressed Gas and Compressed Air Equipment Subpart N - Materials Handling and Storage Subpart 0 - Machinery and Machine Guarding Subpart P - Hand and Portable Powered Tools and Other Hand -Held Equipment. Subpart Q - Welding, Cutting, and Brazing. Subpart S - Electrical Subpart Z - Toxic and Hazardous Substances 1926 Subparts Subpart C - General Safety and Health Provisions Subpart D - Occupational Health and Environmental Controls Subpart E - Personal Protective and Life Saving Equipment Subpart F - Fire Protection and Prevention Subpart G - Signs, Signals, and Barricades Subpart H - Materials Handling, Storage, Use, and Disposal Subpart I - Tools - Hand and Power Subpart J - Welding and Cutting Subpart K - Electrical Subpart L - Scaffolds Subpart M - Fall Protection Subpart N - Cranes, Derricks, Hoists, Elevators, and Conveyors Subpart 0 - Motor Vehicles, Mechanized Equipment, and Marine Operations Subpart P - Excavations Subpart V - Power Transmission and Distribution Subpart W - Rollover Protective Structures; Overhead Protection Subpart X - Stairways and Ladders Subpart Z - Toxic and Hazardous Substances Applicable MN OSHA 5205 Rules Applicable MN OSHA 5207 Rules Applicable MN OSHA 5206 Rules (Employee Right to Know) All training on the programs written by SafeAssure Consultants, Inc. will meet or exceed State and/or Federal OSHA requirements. Page 1 3 These programs/policies and procedures listed on the addendum do not include the cost of hardware such as labels, signs, etc. and will be the responsibility of The City of Lauderdale to obtain as required to comply with OSHA standards. Our Service Agreement year will begin on the signing of this Service Agreement. Classroom training will be provided as part of a group (schedule to be determined on start date) with the cities of Falcon Heights, Little Canada, and Vadnais Heights. All documents and classroom training produced by SafeAssure Consultants for The City of Lauderdale are for the sole and express use by The City of Lauderdale and its employees and not to be shared, copied, recorded, filmed or used by any division, department, subsidiary, or parent organization or any entity whatsoever, without prior written approval of SafeAssure Consultants. It is always the practice of SafeAssure Consultants to make modifications and/or additions to your program when necessary to comply with changing OSHA standards/statutes. These changes or additions, when made during a Service Agreement year, will be made at no additional cost to The City of Lauderdale. All written programs/services that are produced by SafeAssure Consultants, Inc. are guaranteed to meet the requirements set forth by MNOSHA/OSHA. SafeAssure Consultants, Inc. will reimburse The City of Lauderdale should MNOSHA/OSHA assess a fine for a deficient or inadequate written program that was produced by SafeAssure Consultants, Inc. SafeAssure Consultants, Inc. does not take responsibility for financial loss due to MNOSHA/OSHA fines that are unrelated to written programs mentioned above. If SafeAssure fails to perform any of the provisions of this Service Agreement or so fails to administer the work as to endanger the performance of the Service Agreement, such failure may constitute default. Unless the default is excused by the city, the city may, upon written notice to the SafeAssure, cancel this agreement in partial or entirety. As a "full-service client" all time spent consulting, answering questions, correspondence, and OSHA inspection assistance both on and off site are part of the Service Agreement services and are included (see also schedule within). Page 1 4 ADDENDUM SAFETY PROGRAM RECOMMENDATIONS The City of Lauderdale Written Programs & Training A.W.A.I.R. (A Workplace Accident and Injury Reduction Act) • review/modify or write site specific program • documented training of all personnel • accident investigation • simulated OSHA inspection Bloodborne Pathogens • review/modify or write site specific program • documented training of all personnel Chainsaw/Tree Trimming • review/modify or write site specific program • documented training of all personnel Confined Space • review/modify or write site specific program • documented training of all personal Contractors Safety Program • review/modify or write site specific program • documented training of all personnel Cranes -Chains -Slings • review/modify or write site specific program • documented training of all personnel (inspections) Emergency Action Plan • review/modify or write site specific program • documented training of all personnel Employee Right to Know/Hazard Communication • review/modify or write site specific program • documented training of all personnel (general and specific training) • various labeling requirements • assist with installing and initiating MSDSonline data base program Ergonomics/Proper Lifting • review/modify or write site specific program • documented training of all personnel o job hazards -recognition o control steps o reporting o management leadership requirements o employee participation requirements Fleet Safety/Defensive Driving • review/modify or write site specific program • documented training of all personnel General Safety Requirements (other as required) • review/modify or write site specific program • documented training of all personnel Page 1 5 Hearing Conservation (Occupational Noise Exposure) • review/modify or write site specific program • documented training of all personnel • decibel testing and documentation Lock Out/Tag Out (Control of Hazardous Energy) • review/modify or write site specific program • documented training of all personnel Mobile Earthmoving Equipment • review/modify or write site specific program • documented training of all personal Personal Protective Equipment • review/modify or write site specific program • documented training of all personnel Powered Industrial Trucks/Forklifts • maintain site specific program • documented training of all personnel • testing and licensing Recordkeeping • review/modify or write site specific program • documented training of all personnel Respiratory Protection • review/modify or write site specific program • documented training of all personnel • Medical Questionnaire/Fit Tests Trenching/Excavation • review/modify or write site specific program • documented training of all personnel Page 1 6 Service Agreement THIS AGREEMENT is made this first day of January between The City of Lauderdale, Lauderdale, Minnesota, herein referred to as The City of Lauderdale and SafeAssure Consultants, Inc. 200 S.W. Fourth Street, Willmar, Minnesota, herein referred to as SafeAssure. SafeAssure agrees to abide by all applicable federal and state laws including, but not limited to, OSHA regulations and local/state/national building codes. Additionally, SafeAssure will practice all reasonable and appropriate safety and loss control practices. SafeAssure agrees to provide, at the time of execution of this Service Agreement, The City of Lauderdale (upon request) with a current Certificate of Insurance with proper coverage lines and a minimum of $2,000,000.00 in insurance limits of general liability and statutory for workers' compensation insurance. SafeAssure is insured by "The Hartford" insurance companies. SafeAssure further agrees that The City of Lauderdale will not be held liable for any claims, injuries, or damages of whatever nature due to negligence, alleged negligence, acts or omissions of SafeAssure to third parties. SafeAssure expressly forever releases and discharges The City of Lauderdale, its agents, members, officers, employees, heirs and assigns from any such claims, injuries, or damages. SafeAssure will also agree to defend, indemnify and hold harmless The City of Lauderdale, its agents, members and heirs from any and all claims, injuries, or damages of whatever nature pursuant to the provisions of this agreement. SafeAssure and its employees is an independent contractor of The City of Lauderdale, and nothing in this agreement shall be considered to create the relationship of an employer/employee. In consideration of this signed Service Agreement, for the period of Twelve Months from the signing month, SafeAssure Consultants, Inc. agrees to provide The City of Lauderdale (within the group specified), the aforementioned features and services. These features and services include but are not limited to providing OSHA compliance recommendations/consultations, scheduled classroom - training sessions, unlimited online training, and writing and maintaining mandatory OSHA programs. These features and services will be prepared to meet the specific needs of The City of Lauderdale. ANNUAL SERVICE AGREEMENT (with group) SDS SERVICES (MSDS/SDS ON-LINE) $1,198.50 (included) TOTAL ANNUAL $ $1198.50 IN TESTIMONY WHEREOF, we agree to the day and year first above written and, if representing an organization or similar entity, further certify the undersigned are a duly authorized agent of said entity and authorized to sign on behalf of identified entity. TWELVE MONTH SERVICE AGREEMENT X The City of Lauderdale X The City of Lauderdale X 112519 President-SafeAssure Date Page 17 Date Date LAUDERDALE COUNCIL ACTION FORM Action Requested Consent Public Hearing Discussion X Action X Resolution X Work Session Meeting Date December 10, 2019 ITEM NUMBER 2020 Budget and Levy STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: Included with this memo are the 2020 General Fund and Special Revenue Fund budgets and the 2020-2029 Capital Improvement Plan. These items will be formatted into a budget book that staff will distribute in a couple of weeks. The City Council held the Truth -in -Taxation public hearing as required by state law at the previous meeting. To finalize the budgets and levy, the Council is asked to make the fol- lowing motions. Edits to the budget and levy may be made during the meeting as needed. STAFF RECOMMENDATION: Motion to adopt Resolution 121019A Levy. Motion to adopt Resolution 121019B Establishing Fund Appropriations. A Resolution Adopting the 2020 Final Property Tax A Resolution Adopting the 2020 Final Budget and RESOLUTION NO. 121019A CITY OF LAUDERDALE COUNTY OF RAMSEY STATE OF MINNESOTA ADOPTING THE 2020 FINAL PROPERTY TAX LEVY WHEREAS, the City annually adopts an operating levy for the coming year in accordance with Minnesota Statutes; and WHEREAS, Minnesota Statutes 275.065, Subdivision 1 requires cities to certify the final property tax levy to the county auditor on or before five working days after December 20. NOW, THEREFORE BE IT RESOLVED, that the final 2020 levy to be certified to the Ramsey County Auditor of $845,614, inclusive of anticipated fiscal disparities revenue, is hereby established as the maximum possible levy for property tax payable in 2020. Adopted by the City of Lauderdale this 10th day of December, 2019. Mary Gaasch, Mayor ATTEST: Heather Butkowski, City Administrator RESOLUTION NO. 121019B CITY OF LAUDERDALE COUNTY OF RAMSEY STATE OF MINNESOTA ADOPTING THE 2020 FINAL BUDGET AND ESTABLISHING FUND APPROPRIATIONS WHEREAS, the City Council has met specifically for the purpose of discussion on the 2020 budget; and WHEREAS, estimated December 31, 2019, fund balances are sufficient to meet approved expenditures for fiscal year 2019. NOW, THEREFORE BE IT RESOLVED, Section 1. That the City of Lauderdale 2020 budget is hereby approved in accordance with State Statute as follows: General $1,484,684 Special Revenue $ 81,559 Debt Service $ 49,117 Section 2. That the following financial plan for fiscal year 2020 is hereby approved for expenditures in each of the funds as follows: Capital Projects $ 217,769 Enterprise $ 485,543 Section 3. Maximum appropriations may be increased if and when additional revenues are anticipated or received. Adopted by the City of Lauderdale this 10th day of December, 2019. Mary Gaasch, Mayor ATTEST: Heather Butkowski, City Administrator CITY OF LAUDERDALE BUDGET 2020 Adopted December 10, 2019 CITY OF LAUDERDALE ANNUAL BUDGET FOR FISCAL YEAR BEGINNING JANUARY 1, 2020 DIRECTORY OF OFFICIALS Mary Gaasch Mayor Jeff Dains Councilmember Kelly Dolphin Councilmember Roxanne Grove Councilmember Andi Moffatt Councilmember Heather Butkowski, City Administrator Jim Bownik, Assistant to the City Administrator Miles Cline, Deputy City Clerk -Treasurer David Hinrichs, Public Works Coordinator Gordy Beck, Public Works Maintenance GENERAL FUND The GENERAL FUND accounts for all revenues and expenditures of a governmental unit which are not accounted for in other funds. It is usually the largest and most important accounting activity for state and local governments, normally receiving a greater variety and number of taxes and revenues than any other fund. Specifically, it receives such revenues as general property taxes, licenses and permits, fines and penalties, rents, charges for current services, state grants and aids, and interest earnings. In turn, the GENERAL FUND also finances a larger range of activities than any other fund. Charges for Services 0.8% Intergovernmental Revenue 37.0% Revenues CITY OF LAUDERDALE 2020 BUDGET REVENUES Fines & Forfeits 1.8%_ 1 Permits & Licenses 2.7% Taxes $ 845,614 Permits & Licenses $ 40,650 Intergovernmental Revenue $ 549,070 Charges for Services $ 12,350 Fines & Forfeits $ 27,000 Miscellaneous Revenue $ 10,000 Miscellaneous Revenue 0.7% Taxes 57.0% CITY OF LAUDERDALE GENERAL FUND REVENUES 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-00000-410-31010 CURRENT AD VALOREM TAXES $ 629,369 $ 670,231 $ 707,094 101-00000-410-31020 DELINQUENT AD VALOREM TAXES $ 2,317 $ - $ - 101-00000-410-31400 FISCAL DISPARITIES $ 131,165 $ 139,873 $ 138,520 101-00000-410-31055 EXCESS TAX INCREMENT $ $ $ - 101-00000-410-31900 PENALTIES AND INTEREST TAXES $ 6 $ - $ - TAXES $ 762,857 $ 810,104 $ 845,614 101-00000-410-32110 LIQUOR LICENSES $ 300 $ 150 $ 150 101-00000-410-32180 TOBACCO LICENSES $ 600 $ 400 $ 400 101-00000-410-32190 OTHER BUSINESS LICENSES $ 1,975 $ 2,000 $ 2,000 101-00000-410-32192 HVAC CONTRACTOR LICENSES $ 1,750 $ 1,200 $ 1,500 101-00000-410-32240 ANIMAL LICENSES $ 170 $ 100 $ 100 101-00000-420-32210 BUILDING PERMITS $ 27,382 $ 20,000 $ 25,000 101-00000-420-32230 PLUMBING & HEATING PERMITS $ 8,701 $ 8,000 $ 8,000 101-00000-420-32270 RENTAL HOUSING LICENSES $ 3,581 $ 4,000 $ 3,500 101-00000-430-32261 EXCAVATING PERMITS $ - $ - $ PERMITS & LICENSES $ 44,459 $ 35,850 $ 40,650 101-00000-410-33401 LOCAL GOVERNMENT AID $ 539,562 $ 539,622 $ 547,872 101-00000-410-33422 OTHER STATE GRANTS & AIDS $ 1,198 $ 1,198 $ 1,198 101-00000-410-33423 OTHER GRANTS & AIDS $ - $ - $ - INTERGOVERNMENTAL REVENUE $ 540,760 $ 540,820 $ 549,070 101-00000-410-34101 CITY HALL RENT $ 5,230 $ 4,500 $ 4,750 101-00000-410-34103 ZONING & SUBDIVISION FEES $ 1,050 $ 1,000 $ 1,000 101-00000-420-34104 PLAN REVIEW FEES $ 5,770 $ 5,000 $ 5,000 101-00000-410-34105 SALE OF MAPS & PUBLICATIONS $ 17 $ - $ - 101-00000-410-34108 ADMINISTRATIVE FEES $ 3,200 $ - $ - 101-00000-420-34202 SPECIAL FIRE PROTECTION SERVICES $ 1,833 $ 600 $ 1,000 101-00000-420-34206 MOWING & GARBAGE CLEANUP $ - $ - $ - 101-00000-430-34303 SNOW REMOVAL CHARGES $ - $ - $ - 101-00000-450-34780 PARK SHELTER FEES $ 145 $ 300 $ 200 101-00000-450-34920 MERCHANDISE SALES $ 1,386 $ 400 $ 400 CHARGES FOR SERVICES $ 18,630 $ 11,800 $ 12,350 Account Number 101-00000-420-35101 101-00000-420-35200 101-00000-410-36101 101-00000-410-36102 101-00000-410-36200 101-00000-410-36210 101-00000-410-36215 101-00000-410-36230 101-00000-450-36230 101-00000-420-36260 101-00000-410-39101 101-00000-410-39200 Account Description COURT FINES & ADMINISTRATIVE PENALTIES $ FORFEITED & SEIZED ASSETS $ FINES & FORFEITS $ SPECIAL ASSESSMENTS - COUNTY PENALTIES & INTEREST OTHER MISCELLEANOUS REVENUE INTEREST ON INVESTMENTS OTHER FEES (CREDIT CARD) 2018 2019 2020 Actual Adopted Proposed CONTRIBUTIONS & DONATIONS (NON COMM El $ CONTRIBUTIONS & DONATIONS (COMM EVENT $ SURCHARGES COLLECTED $ MISCELLANEOUS REVENUE $ SALE OF CAPITAL ASSETS TRANSFER IN OTHER SOURCES $ $ $ 25,488 $ 30,000 $ 27,000 - $ - $ 25,488 $ 30,000 $ 27,000 3,603 311 2,675 267 1,440 942 1,554 10,792 4,005 4,005 $ $ $ 6,000 500 2,500 1,000 10,000 $ $ $ 6,000 500 2,500 1,000 10,000 TOTAL GENERAL FUND REVENUE $ 1,406,990 $ 1,438,574 $ 1,484,684 REVENUES OVER/UNDER EXPENDITURES FUND BALANCE - January 1 FUND BALANCE - December 31 $ $ 758,551 $ 780,967 (750) $ (0) $ 780,967 $ 780,217 $ 780,217 $ 780,217 CITY OF LAUDERDALE 2020 BUDGET EXPENDITURES Economic Development & Transfers 2.9% Parks & Recreation 6.3% Public Works 7.1% Contingency .5% Public Safety 57.0% Expenditures Legislative $ 26,423 City Administration $ 235,810 Elections $ 24,930 Public Safety $ 796,463 Legal $ 28,500 General Government Buildings $ 34,400 Public Works $ 100,148 Planning, Zoning, Inspections $ 37,427 Street Lighting $ 6,000 Building Inspections $ 50,082 Parks & Recreation $ 93,501 Contingency $ 8,000 Transfer $ 38,000 Economic Development $ 5,000 General Government 26.1% CITY OF LAUDERDALE GENERAL FUND EXPENSE SUMMARY 2020 2018 2019 2020 Department Number Title Actual Adopted Proposed 41110 LEGISLATIVE $ 24,927 $ 27,802 $ 26,423 41320 CITY ADMINISTRATION $ 220,697 $ 235,602 $ 235,810 41410 ELECTIONS $ 21,741 $ 17,957 $ 24,930 41610 LEGAL $ 35,786 $ 26,500 $ 28,500 41910 PLANNING $ 61,627 $ 38,038 $ 37,427 41940 GENERAL GOVERNMENT BUILDINGS $ 34,830 $ 29,500 $ 34,400 GENERAL GOVERNMENT $ 399,607 $ 375,399 $ 387,490 42100 PUBLIC SAFETY $ 744,247 $ 764,311 $ 796,463 42400 BUILDING INSPECTIONS $ 31,037 $ 48,162 $ 50,082 PUBLIC SAFETY $ 775,284 $ 812,473 $ 846,545 43121 PUBLIC WORKS $ 119,479 $ 93,630 $ 100,148 43160 STREET LIGHTING $ 5,756 $ 7,000 $ 6,000 PUBLIC WORKS $ 125,235 $ 100,630 $ 106,148 45200 PARKS & RECREATION $ 88,107 $ 92,822 $ 93,501 46500 ECONOMIC DEVELOPMENT $ 7,710 $ 10,000 $ 5,000 49200 MISCELLANEOUS UNALLOCATED EXPENSES $ - $ 10,000 $ 8,000 49300 OTHER FINANCING USES $ 38,000 $ 38,000 $ 38,000 OTHER $ 133,817 $ 150,822 $ 144,501 TOTAL EXPENDITURES $ 1,433,943 $ 1,439,324 $ 1,484,684 CITY OF LAUDERDALE LEGISLATIVE 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-41110-410-41030 PART TIME EMPLOYEES $ 16,500 $ 16,500 $ 16,500 101-41110-410-41220 FICA $ 1,023 $ 1,023 $ 1,023 101-41110-410-41225 MEDICARE $ 240 $ 239 $ 239 101-41110-410-41510 WORKERS COMPENSATION INSURANCE $ 39 $ 40 $ 41 PERSONNEL $ 17,802 $ 17,802 $ 17,803 101-41110-410-42010 OFFICE SUPPLIES $ - $ - $ 101-41110-410-42110 GENERAL SUPPLIES $ $ 50 $ 50 101-41110-410-42115 MEETINGS $ $ 200 $ 200 101-41110-410-42410 MINOR TOOLS & EQUIPMENT $ - $ - $ SUPPLIES $ $ 250 $ 250 101-41110-410-43140 TRAINING & EDUCATION $ 1,268 $ 2,500 $ 2,000 101-41110-410-43310 TRAVEL EXPENSE $ 1,321 $ 1,200 $ 1,300 101-41110-410-43510 LEGAL NOTICES & PUBLISHING $ 210 $ 1,300 $ 500 101-41110-410-43610 INSURANCE & BONDS $ 258 $ 250 $ 270 101-41110-410-44330 DUES & SUBSCRIPTIONS $ 4,068 $ 4,500 $ 4,300 OTHER SERVICES & CHARGES $ 7,125 $ 9,750 $ 8,370 101-41110-410-45700 OFFICE FURNITURE & EQUIPMENT CAPITAL OUTLAY TOTAL EXPENDITURES $ 24,927 $ 27,802 $ 26,423 NOTES: Dues include Metro Cities, League of Minnesota Cities, Mayor's Association and Suburban Rate Authority CITY OF LAUDERDALE CITY ADMINISTRATION 2020 Account Number 101-41320-410-41010 101-41320-410-41020 101-41320-410-41040 101-41320-410-41210 101-41320-410-41220 101-41320-410-41225 101-41320-410-41250 101-41320-410-41310 101-41320-410-41320 101-41320-410-41330 101-41320-410-41340 101-41320-410-41420 101-41320-410-41510 101-41320-410-42010 101-41320-410-42020 101-41320-410-42030 101-41320-410-42110 101-41320-410-42115 101-41320-410-42410 101-41320-410-42420 101-41320-410-43030 101-41320-410-43090 101-41320-410-43140 101-41320-410-43220 101-41320-410-43250 101-41320-410-43310 101-41320-410-43510 101-41320-410-43610 101-41320-410-44040 101-41320-410-44160 101-41320-410-44325 101-41320-410-44330 101-41320-410-44370 101-41320-410-45700 TOTAL EXPENDITURES NOTES Account Description FULL TIME EMPLOYEES OVERTIME TEMPORARY EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE UNEMPLOYMENT WORKERS COMPENSATION INSURANCE PERSONNEL OFFICE SUPPLIES COMPUTER SUPPLIES PRINTED FORMS GENERAL SUPPLIES MEETINGS MINOR EQUIPMENT & TOOLS MINOR COMPUTER EQUIPMENT SUPPLIES AUDITING & ACCOUNTING SERVICES EXPERT & PROFESSIONAL SERVICES TRAINING & EDUCATION POSTAGE OTHER COMMUNICATIONS TRAVEL EXPENSE LEGAL NOTICES & PUBLISHING INSURANCE & BONDS VEHICLE/EQUIPMENT REPAIRS RENTS & LEASES BANK FEES & CHARGES DUES & SUBSCRIPTIONS MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES OFFICE EQUIPMENT & FURNITURE CAPITAL OUTLAY 2018 2019 Actual Adopted $ 127,488 $ 128,436 $ $ - $ - $ $ - $ $ $ 9,467 $ 9,633 $ $ 7,987 $ 7,963 $ $ 1,868 $ 1,862 $ $ 1,539 $ 525 $ $ 16,860 $ 17,706 $ $ 307 $ 400 $ $ 841 $ 850 $ $ 736 $ 700 $ $ - $ - $ $ 991 $ 1,027 $ $ 168,083 $ 169,102 $ $ 645 $ 800 $ $ 652 $ 500 $ $ 2,195 $ 4,500 $ $ 659 $ 200 $ $ 20 $ - $ $ - $ - $ $ 565 $ 1,500 $ $ 4,736 $ 7,500 $ 2020 Proposed 133,017 9,976 8,247 1,929 1,700 17,417 350 860 800 1,064 175,360 700 650 2,500 700 500 $ 12,810 $ 16,000 $ $ 16,032 $ 16,000 $ $ 1,446 $ 3,000 $ $ 1,700 $ 4,000 $ $ - $ - $ $ 1,192 $ 1,500 $ $ 112 $ 1,300 $ $ 3,142 $ 2,900 $ $ - $ - $ $ 2,620 $ 2,700 $ $ 2,084 $ 1,500 $ $ 5,401 $ 9,500 $ $ 1,339 $ 600 $ $ 47,878 $ 59,000 $ $ $ $ - $ 5,050 14,000 20,000 1,700 2,000 1,500 800 3,200 2,800 2,400 5,700 1,300 55,400 $ - $ $ 220,697 $ 235,602 $ Dues includes MCFOA, MAMA, MN GFOA, IMCA, MCMA, Press, Notary, RC GIS 235,810 CITY OF LAUDERDALE ELECTIONS 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-41410-410-41010 FULL TIME EMPLOYEES $ 10,868 $ 11,388 $ 11,891 101-41410-410-41040 TEMPORARY EMPLOYEES $ 3,836 $ $ 5,000 101-41410-410-41210 PERA $ 807 $ 854 $ 892 101-41410-410-41220 FICA $ 681 $ 706 $ 737 101-41410-410-41225 MEDICARE $ 159 $ 165 $ 172 101-41410-410-41250 DEFERRED COMPENSATION $ 159 $ 50 $ 160 101-41410-410-41310 HEALTH INSURANCE $ 1,625 $ 1,753 $ 1,700 101-41410-410-41320 DENTAL INSURANCE $ 46 $ 50 $ 50 101-41410-410-41330 LIFE INSURANCE $ 56 $ 50 $ 60 101-41410-410-41340 DISABILITY INSURANCE $ 66 $ 50 $ 73 101-41410-410-41510 WORKERS COMPENSATION INSURANCE $ 107 $ 91 $ 95 PERSONNEL $ 18,409 $ 15,157 $ 20,830 101-41410-410-42010 OFFICE SUPPLIES $ 34 $ - $ 100 101-41410-410-42110 GENERAL SUPPLIES $ 340 $ 500 $ 500 101-41410-410-42410 MINOR EQUIPMENT & TOOLS $ 2,508 $ 2,300 $ 2,500 SUPPLIES $ 2,883 $ 2,800 $ 3,100 101-41410-410-43510 LEGAL NOTICES PUBLISHING $ 449 $ - $ 1,000 101-41410-410-44370 MISCELLANEOUS CHARGES (AB VOTING) $ - $ $ - OTHER SERVICES & CHARGES $ 449 $ $ 1,000 101-41410-410-45700 OFFICE EQUIPMENT & FURNITURE CAPITAL OUTLAY TOTAL EXPENDITURES $ 21,741 $ 17,957 $ 24,930 CITY OF LAUDERDALE LEGAL 2020 Account Number 101-41610-410-43040 101-41610-410-43045 Account Description LEGAL SERVICES - CIVIL PROCESS LEGAL SERVICES - PROSECUTION OTHER SERVICES & CHARGES 2018 Actual $ 24,686 $ 11,100 $ 35,786 $ $ $ 2019 Adopted 15,000 11,500 26,500 $ $ $ 2020 Proposed 17,000 11,500 28,500 TOTAL EXPENDITURES $ 35,786 $ 26,500 $ 28,500 CITY OF LAUDERDALE PLANNING, ZONING & INSPECTIONS 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-41910-410-41010 FULL TIME EMPLOYEES $ 24,000 $ 15,639 $ 16,108 101-41910-410-41210 PERA $ 1,782 $ 1,173 $ 1,208 100-41910-410-41220 FICA $ 1,503 $ 970 $ 999 101-41910-410-41225 MEDICARE $ 352 $ 227 $ 234 101-41910-410-41250 DEFERRED COMPENSATION $ 347 $ 100 $ 200 101-41910-410-41310 HEALTH INSURANCE $ 3,963 $ 2,214 $ 2,234 101-41910-410-41320 DENTAL INSURANCE $ 139 $ 100 $ 100 101-41910-410-41330 LIFE INSURANCE $ 121 $ 90 $ 90 101-41910-410-41340 DISABILITIY INSURANCE $ 142 $ 100 $ 100 101-41910-410-41510 WORKERS COMPENSATION INSURANCE $ 181 $ 125 $ 129 PERSONNEL $ 32,530 $ 20,738 $ 21,402 101-41910-410-42010 OFFICE SUPPLIES $ - $ $ 101-41910-410-42030 PRINTED FORMS $ - $ $ 101-41910-410-42110 GENERAL SUPPLIES $ 104 $ $ SUPPLIES $ 104 $ $ 101-41910-410-43090 EXPERT & PROFESSIONAL SERVICES $ 28,098 $ 16,500 $ 15,000 101-41910-410-43140 TRAINING & EDUCATION $ - $ $ - 101-41910-410-43220 POSTAGE $ 416 $ 250 $ 450 101-41910-410-43610 INSURANCE & BONDS $ 439 $ 400 $ 425 101-41910-410-44330 DUES AND SUBSCRIPTIONS $ 40 $ 150 $ 150 OTHER SERVICES & CHARGES $ 28,992 $ 17,300 $ 16,025 TOTAL EXPENDITURES $ 61,627 $ 38,038 $ 37,427 CITY OF LAUDERDALE GENERAL GOVERNMENT BUILDINGS 2020 Account Number 101-41940-410-42110 101-41940-410-42230 101-41940-410-42410 101-41940-410-43090 101-41940-410-43210 101-41940-410-43250 101-41940-410-43610 101-41940-410-43810 101-41940-410-43820 101-41940-410-43830 101-41940-410-43840 101-41940-410-43850 101-41940-410-44010 101-41940-410-44040 101-41940-410-44160 101-41940-410-45700 Account Description GENERAL SUPPLIES BUILDING REPAIR SUPPLIES MINOR EQUIPMENT & TOOLS SUPPLIES EXPERT & PROFESSIONAL SERVICES TELEPHONE & TELEGRAPH OTHER COMMUNICATIONS (INTERNET) INSURANCE & BONDS ELECTRIC UTILITIES WATER UTILITIES GAS UTILITIES REFUSE DISPOSAL SEWER UTILITIES BUILDING MAINTENANCE VEHICLE/EQUIPMENT REPAIRS RENTS & LEASES OTHER SERVICES & CHARGES OFFICE FURNITURE & EQUIPMENT CAPITAL OUTLAY 2018 Actual $ $ - $ 2,002 $ 5,789 $ 7,188 $ 4,001 $ 1,284 $ 2,933 $ 6,196 $ - $ 4,102 $ - $ - $ 33,494 $ $ $ 2019 Adopted $ 2,400 $ 6,000 $ 4,000 $ 5,000 $ 600 $ 3,000 $ 4,500 $ $ 2,500 $ 2020 Proposed 1,500 1,500 2,300 6,000 6,500 4,400 900 3,000 6,300 3,500 $ 28,000 $ 32,900 TOTAL EXPENDITURES $ 34,830 $ 29,500 $ 34,400 CITY OF LAUDERDALE PUBLIC SAFETY 2020 Account Number 101-42100-420-43100 101-42100-420-43110 101-42100-420-44370 101-42220-420-43120 101-42220-420-43125 101-42200-420-44370 101-42220-420-45400 Account Description DISPATCH POLICE CONTRACT MISCELLANEOUS CHARGES FIRE CONTRACT FIRE CALLS & INSPECTIONS MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES MACHINERY & EQUIPMENT CAPITAL OUTLAY 2018 2019 Actual Adopted $ 17,773 $ 15,670 $ 692,768 $ 713,141 $ 187 $ 200 $ 20,444 $ 21,000 $ 13,075 $ 14,000 $ - $ 300 $ 744,247 $ 764,311 2020 Proposed $ 15,192 $ 747,071 $ 200 $ 21,000 $ 13,000 $ $ 796,463 $ - $ - $ $ $ $ TOTAL EXPENDITURES $ 744,247 $ 764,311 $ 796,463 CITY OF LAUDERDALE BUILDING INSPECTIONS 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-42400-420-41010 FULL TIME EMPLOYEES $ 18,534 $ 32,517 $ 33,828 101-42400-420-42010 OVERTIME $ 191 $ - $ 101-42400-420-41210 PERA $ 1,387 $ 1,742 $ 1,801 101-42400-420-41220 FICA $ 1,328 $ 1,440 $ 1,489 101-42400-420-41225 MEDICARE $ 311 $ 337 $ 348 101-42400-420-41250 DEFERRED COMPENSATION $ 1,953 $ 1,900 $ 2,448 101-42400-420-41310 HEALTH INSURANCE $ 465 $ 2,408 $ 2,000 101-42400-420-41320 DENTAL INSURANCE $ 93 $ 200 $ 200 101-42400-420-41330 LIFE INSURANCE $ 421 $ 600 $ 600 101-42400-420-41340 DISABILITY INSURANCE $ 55 $ 100 $ 200 101-42400-420-41510 WORKERS COMPENSATION INSURANCE $ 823 $ 1,068 $ 1,068 PERSONNEL $ 25,561 $ 42,312 $ 43,982 101-42400-420-42030 PRINTED FORMS 101-42400-420-42110 GENERAL SUPPLIES SUPPLIES 101-42400-420-43090 EXPERT & PROFESSIONAL SERVICES $ 2,792 $ 3,000 $ 3,000 101-42400-420-43140 TRAINING & EDUCATION $ $ 600 $ 600 101-42400-420-43220 POSTAGE $ 300 $ 250 $ 300 101-42400-420-43310 TRAVEL EXPENSES $ $ - $ 101-42400-420-43510 LEGAL NOTICES PUBLISHING $ $ - $ 101-42400-420-43610 INSURANCE & BONDS $ 264 $ 400 $ 350 101-42400-420-44330 DUES & SUBSCRIPTIONS $ $ 100 $ 100 101-42400-420-44370 MISCELLANEOUS CHARGES $ 420 $ 750 $ 750 101-42400-420-44380 BUILDING PERMIT SURCHARGES $ 1,699 $ 750 $ 1,000 OTHER SERVICES & CHARGES $ 5,476 $ 5,850 $ 6,100 TOTAL EXPENDITURES $ 31,037 $ 48,162 $ 50,082 CITY OF LAUDERDALE PUBLIC WORKS 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-43121-430-41010 FULL TIME EMPLOYEES $ 39,619 $ 37,209 $ 35,817 101-43121-430-41020 OVERTIME $ 922 $ - $ 101-43121-430-41040 TEMPORARY EMPLOYEES $ - $ - $ 6,000 101-43121-430-41210 PERA $ 2,778 $ 2,603 $ 3,136 101-43121-430-41220 FICA $ 2,854 $ 2,307 $ 2,593 101-43131-430-41225 MEDICARE $ 667 $ 540 $ 606 101-43121-430-41250 DEFERRED COMPENSATION $ 5,219 $ 5,059 $ 5,300 101-43121-430-41310 HEALTH INSURANCE $ 118 $ - $ 125 101-43121-430-41320 DENTAL INSURANCE $ 107 $ 100 $ 125 101-43121-430-41330 LIFE INSURANCE $ 549 $ 550 $ 379 101-43121-430-41340 DISABILITY INSURANCE $ 175 $ 150 $ 200 101-43121-430-41510 WORKERS COMPENSATION INSURANCE $ 1,647 $ 1,712 $ 1,867 PERSONNEL $ 54,656 $ 50,230 $ 56,148 101-43121-430-42110 GENERAL SUPPLIES $ 1,511 $ 700 $ 1,500 101-43121-430-42120 MOTOR FUELS $ 3,479 $ 2,500 $ 3,500 101-43121-430-42130 LUBRICANTS & ADDITIVES $ 56 $ 150 $ 100 101-43121-430-42160 CHEMICALS & CHEMICAL PRODUCTS $ - $ - $ 101-43121-430-42170 SAFETY EQUIPMENT $ - $ - $ 101-43121-430-42210 VEHICLE/EQUIPMENT PARTS $ 132 $ 500 $ 500 101-43121-430-42220 TIRES $ - $ - $ 101-43121-430-42240 STREET MAINTENANCE MATERIALS $ $ - $ 101-43121-430-42410 MINOR EQUIPMENT & TOOLS $ $ 1,000 $ 500 101-43121-430-42420 MINOR COMPUTER EQUIPMENT $ $ - $ 750 SUPPLIES $ 5,178 $ 4,850 $ 6,850 101-43121-430-43030 ENGINEERING $ 15,063 $ 8,000 $ 7,200 101-43121-430-43090 EXPERT & PROFESSIONAL SERVICES (SNOW) $ 28,044 $ 12,000 $ 17,000 101-43121-430-43095 TREE TRIMMING AND REMOVAL $ 8,250 $ 14,000 $ 9,000 101-43121-430-43140 TRAINING & EDUCATION $ 420 $ 500 $ 500 101-43121-430-43210 TELEPHONE & TELEGRAPH $ - $ - $ 101-43121-430-43310 TRAVEL EXPENSE $ - $ - $ 101-43121-430-43610 INSURANCE & BONDS $ 1,161 $ 2,000 $ 1,400 101-43121-430-44010 BUILDING MAINTENANCE $ - $ - $ 101-43121-430-44040 VEHICLE/EQUIPMENT REPAIRS $ 6,675 $ 2,000 $ 2,000 101-43121-430-44160 RENTS & LEASES $ - $ - $ 101-43121-430-44330 DUES & SUBSCRIPTIONS $ - $ - $ 101-43121-430-44390 TAXES & LICENSES $ 32 $ 50 $ 50 OTHER SERVICES & CHARGES $ 59,645 $ 38,550 $ 37,150 101-43121-430-45400 MACHINERY & EQUIPMENT $ - $ - $ CAPITAL OUTLAY $ $ - $ TOTAL EXPENDITURES $ 119,479 $ 93,630 $ 100,148 CITY OF LAUDERDALE STREET LIGHTING 2020 Account Number 101-43160-430-43810 101-43160-430-44040 TOTAL EXPENDITURES Account Description ELECTRIC UTILITIES VEHICLE/EQUIPMENT REPAIRS OTHER SERVICES & CHARGES 2018 Actual $ 5,756 $ $ 5,756 $ 5,756 $ $ $ 2019 Adopted 2020 Proposed 7,000 $ 6,000 - $ 7,000 $ 6,000 $ 7,000 $ 6,000 CITY OF LAUDERDALE PARKS & RECREATION 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-45200-450-41010 FULL TIME EMPLOYEES $ 51,774 $ 57,766 $ 50,419 101-45200-450-41020 OVERTIME $ 1,060 $ - $ 101-45200-450-41040 TEMPORARY EMPLOYEES $ 5,152 $ 6,000 $ 12,000 101-45200-450-41210 PERA $ 3,654 $ 3,657 $ 4,231 101-45200-450-41220 FICA $ 3,925 $ 3,582 $ 3,870 101-45200-450-41225 MEDICARE $ 918 $ 838 $ 905 101-45200-450-41250 DEFERRED COMPENSATION $ 5,233 $ 4,314 $ 5,600 101-45200-450-41310 HEALTH INSURANCE $ 2,626 $ 4,000 $ 3,009 101-45200-450-41320 DENTAL INSURANCE $ 176 $ 175 $ 200 101-45200-450-41330 LIFE INSURANCE $ 350 $ 375 $ 400 101-45200-450-41340 DISABILITY INSURANCE $ 292 $ 250 $ 325 101-45200-450-41420 UNEMPLOYMENT $ $ - $ 101-45200-450-41510 WORKERS COMPENSATION INSURANCE $ 1,473 $ 1,565 $ 1,542 PERSONNEL $ 76,634 $ 82,522 $ 82,501 101-45200-450-42030 PRINTED FORMS $ - $ - $ 101-45200-450-42110 GENERAL SUPPLIES $ 688 $ 500 $ 600 101-45200-450-42115 MEETINGS $ - $ - $ 101-45200-450-42120 MOTOR FUELS $ $ $ 101-45200-450-42160 CHEMICALS & CHEMICAL PRODUCTS $ - $ - $ 101-45200-450-42210 VEHICLE/EQUIPMENT PARTS $ $ - $ 101-45200-450-42220 TIRES $ $ - $ 101-45200-450-42230 BUILDING REPAIR SUPPLIES $ $ $ 101-45200-450-42410 MINOR EQUIPMENT & TOOLS $ - $ - $ SUPPLIES $ 688 $ 500 $ 600 101-45200-450-43090 EXPERT & PROFESSIONAL SERVICES $ - $ - $ 101-45200-450-43130 COMMUNITY EVENTS $ 3,362 $ 3,500 $ 3,500 101-45200-450-43140 TRAINING & EDUCATION $ - $ - $ 101-45200-450-43210 TELEPHONE & TELEGRAPH $ 24 $ - $ 101-45200-450-43310 TRAVEL EXPENSE $ - $ - $ 101-45200-450-43610 INSURANCE & BONDS $ 786 $ 800 $ 800 101-45200-450-43810 ELECTRIC UTILITIES $ 503 $ 700 $ 600 101-45200-450-43820 WATER UTILITIES $ 570 $ 500 $ 500 101-45200-450-43830 GAS UTILITIES $ 602 $ 600 $ 700 101-45200-450-43840 REFUSE DISPOSAL $ - $ - $ 101-45200-450-44010 BUILDING MAINTENANCE $ $ - $ 101-45200-450-44040 VEHICLE/EQUIPMENT MAINTENANCE $ - $ - $ 101-45200-450-44160 RENTS & LEASES (PORTABLE RESTROOM) $ 1,672 $ 1,800 $ 1,800 101-45200-450-44382 RECREATION PROGRAMS $ 2,317 $ 1,900 $ 2,500 OTHER SERVICES & CHARGES $ 9,835 $ 9,800 $ 10,400 101-45200-450-45200 BUILDING & IMPROVEMENTS CAPITAL OUTLAY $ 950 $ - $ $ 950 $ $ TOTAL EXPENDITURES $ 88,107 $ 92,822 $ 93,501 CITY OF LAUDERDALE ECONOMIC DEVELOPMENT 2020 Account Number 101-46500-462-43090 101-46500-462-44370 Account Description CONSULTING FEES MISCELLANEOUS OTHER SERVICES & CHARGES 2018 2019 2020 Actual Adopted Proposed $ 7,710 $ 10,000 $ 5,000 $ - $ - $ $ 7,710 $ 10,000 $ 5,000 TOTAL EXPENDITURES $ 7,710 $ 10,000 $ 5,000 CITY OF LAUDERDALE MISCELLANEOUS UNALLOCATED EXPENDITURES 2020 Account Number 2018 2019 2020 Account Description Actual Adopted Proposed 101-49200-410-48100 CONTINGENCY OTHER SERVICES & CHARGES $ $ 10,000 $ 8,000 $ $ 10,000 $ 8,000 TOTAL EXPENDITURES $ $ 10,000 $ 8,000 CITY OF LAUDERDALE OTHER FINANCING USES 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 101-49300-410-47200 TRANSFER OUT $ 38,000 $ 38,000 $ 38,000 TRANSFERS $ 38,000 $ 38,000 $ 38,000 TOTAL EXPENDITURES $ 38,000 $ 38,000 $ 38,000 CITY OF LAUDERDALE SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL FUNDS ENTERPRISE FUNDS BUDGET 2020 Adopted December 10, 2019 SPECIAL REVENUE FUND The Special Revenue is established to account for specific revenues or other sources that are designated for financing particular functions or activities as required by federal regulations, state statute, city ordinances, or specific grant agreements. Most of the special revenue funds in Lauderdale's budget are related to specific franchise agreements or grants for specific activities. CITY OF LAUDERDALE SPECIAL REVENUE FUNDS 2020 2018 2019 2020 Fund Fund Title Actual Adopted Proposed 226 COMMUNICATIONS $ 19,641 $ 20,040 $ 20,040 227 RECYCLING $ 50,399 $ 52,460 $ 42,215 TOTAL REVENUES $ 70,040 $ 72,500 $ 62,255 226 COMMUNICATIONS $ 17,180 $ 18,230 $ 18,257 227 RECYCLING $ 52,928 $ 61,846 $ 63,302 TOTAL EXPENDITURES $ 70,108 $ 80,076 $ 81,559 CITY OF LAUDERDALE COMMUNICATIONS 2020 Account Number 226-00000-410-31810 226-00000-410-36210 226-49840-410-41010 226-49840-410-41210 226-49840-410-41220 226-49840-410-41225 226-49840-410-41250 226-49840-410-41310 226-49840-410-41320 226-49840-410-41330 226-49840-410-41340 226-49840-410-41510 226-49840-410-42020 226-49840-410-43130 226-49840-410-44160 226-49840-410-44370 226-49840-410-45700 Account Description FRANCHISE TAX INTEREST ON INVESTMENTS TOTAL REVENUES FULL TIME EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL COMPUTER SERVICES (WEBHOSTING) SUPPLIES SPECIAL PROGRAMS RENTS & LEASES (CABLE COMM FEE) MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES OFFICE EQUIPMENT & FURNITURE CAPITAL OUTLAY TOTAL EXPENDITURES 2018 2019 2020 Actual Adopted Proposed $ 19,427 $ 20,000 $ 20,000 $ 214 $ 40 $ 40 $ 19,641 $ 20,040 $ 20,040 $ 6,303 $ 6,579 $ 6,857 $ 469 $ 493 $ 514 $ 395 $ 408 $ 425 $ 92 $ 95 $ 99 $ 101 $ - $ 100 $ 1,085 $ 1,192 $ 1,087 $ 46 $ 50 $ 50 $ 26 $ 25 $ 30 $ 38 $ 35 $ 40 $ 47 $ 53 $ 55 $ 8,602 $ 8,930 $ 9,257 $ 600 $ 600 $ 700 $ 600 $ 600 $ 700 $ 3,224 $ 3,200 $ 3,200 $ 4,754 $ 5,000 $ 5,000 $ $ 500 $ 100 $ 7,977 $ 8,700 $ 8,300 $ 17,180 $ 18,230 $ 18,257 REVENUES OVER/UNDER EXPENDITURES $ 2,462 $ 1,810 $ 1,783 CITY OF LAUDERDALE RECYCLING 2020 Account Number 227-00000-430-33620 227-00000-430-36101 227-00000-430-36102 227-00000-430-36210 227-43245-430-41010 227-43245-430-41210 227-43245-430-41220 227-43245-430-41225 227-43245-430-41250 227-43245-430-41310 227-43245-430-41320 227-43245-430-41330 227-43245-430-41340 227-43245-430-41510 227-43245-430-42110 227-43245-430-42115 227-43245-430-43130 227-43245-430-43430 227-43245-430-44330 Account Description COUNTY GRANTS SPECIAL ASSESSMENTS -COUNTY PENALTIES & INTEREST INTEREST ON INVESTMENTS TOTAL REVENUES FULL TIME EMPLOYEES PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL GENERAL SUPPLIES MEETING EXPENSES SUPPLIES RECYCLING CONTRACTOR ADVERTISING - OTHER DUES & SUBSCRIPTIONS OTHER SERVICES & CHARGES TOTAL EXPENDITURES 2018 Actual $ 5,832 $ $ 42,949 $ $ 95 $ $ 1,523 $ $ 50,399 $ 2019 Adopted 2020 Proposed 6,000 $ 5,900 45,460 $ 35,115 $ 1,000 $ 1,200 52,460 $ 42,215 16,547 $ 1,229 $ 1,037 $ 242 $ 232 $ 2,792 $ 116 $ 85 $ 95 $ 125 $ 22,500 $ $ $ 17,025 $ 17,616 1,277 $ 1,321 1,056 $ 1,092 247 $ 255 105 $ 250 2,855 $ 2,845 115 $ 120 90 $ 90 90 $ 100 136 $ 141 22,996 $ 23,830 $ 30,098 $ $ 331 $ 30,429 $ 52,928 $ $ $ - $ 38,500 $ 39,122 - $ 350 $ 350 38,850 $ 39,472 61,846 $ 63,302 REVENUES OVER/UNDER EXPENDITURES $ (2,529) $ (9,386) $ (21,087) DEBT SERVICE FUND The Debt Service Funds are established to account for the collection of ad valorem taxes; special assessments and tax increment revenue transfers as well as the payment of principal and interest of general Long-term debt. CITY OF LAUDERDALE DEBT SERVICE FUNDS 2020 2018 2019 2020 Fund Fund Title Actual Adopted Proposed 305 GO TIF REVENUE BONDS 2018A $ 57,437 $ 300 $ 500 306 GO IMPROVEMENT BONDS 2019A $ $ $ 127,938 TOTAL REVENUES $ 57,437 $ 300 $ 128,438 305 GO TIF REVENUE BONDS 2018A $ $ 18,939 $ 25,253 306 GO IMPROVEMENT BONDS 2019A $ $ $ 23,865 TOTAL EXPENDITURES $ - $ 18,939 $ 49,117 CITY OF LAUDERDALE DEBT SERVICE - 1795 EUSTIS STREET/ GO TIF REVENUE BONDS 2018A 2020 Account Number 2018 2019 2020 Account Description Actual Adopted Proposed 305-00000-462-36210 INTEREST ON INVESTMENTS $ 619 $ 300 $ 500 305-00000-462-39200 TRANSFER IN $ $ $ 305-47000-462-39300 BONDS PROCEEDS $ 56,818 $ $ TOTAL REVENUES $ 57,437 $ 300 $ 500 305-47000-462-47110 305-47000-462-47210 BOND PRINCIPAL BOND INTEREST OTHER FINANCING TOTAL EXPENDITURES $ - $ - $ - $ - $ 18,939 $ 25,253 $ $ 18,939 $ 25,253 $ - $ 18,939 $ 25,253 REVENUES OVER/UNDER EXPENDITURES $ 57,437 $ (18,639) $ (24,753) CITY OF LAUDERDALE DEBT SERVICE - GO IMPROVEMENT BONDS 2019A 2020 Account Number 306-00000-430-36210 306-00000-450-36101 306-00000-450-36102 306-00000-450-36103 306-00000-462-39200 306-47000-462-39300 306-47000-462-47110 306-47000-462-47210 Account Description INTEREST ON INVESTMENTS SPECIAL ASSESSMENT -COUNTY PENALTIES AND INTEREST DELINQUENT SPECIAL ASSESSMENTS TRANSFER IN BONDS PROCEEDS TOTAL REVENUES BOND PRINCIPAL BOND INTEREST OTHER FINANCING TOTAL EXPENDITURES 2018 2019 2020 Actual Adopted Proposed $ - $ - $ 100 $ - $ - $ 42,451 $ - $ - $ 17,617 $ - $ - $ $ - $ $ 67,769 $ - $ - $ $ $ $ 127,938 REVENUES OVER/UNDER EXPENDITURES $ $ $ $ - $ $ 23,865 $ 23,865 - $ 23,865 $ $ 104,073 CAPITAL PROJECT FUNDS The following Capital Project Funds are established to account for the resources used for the acquisition of capital facilities and infrastructure for the City with the exception of those financed by the Enterprise Funds. GENERAL CAPITAL IMPROVEMENTS Established to account for transactions relating to capital improvements to municipal buildings. CAPITAL IMPROVEMENT - STREETS Established to account for revenues in excess of expenditures resulting from street improvement projects. The City's policy is to charge a standard residential assessment rate for street improvements. This fund will be used to finance expenditures that exceed revenues received from assessments for future street improvement projects. PARK IMPROVEMENTS Established to account for expenditures on public park acquisition and improvements. DISTRICT TAX INCREMENTS Established to account for revenues and expenditures in tax increment districts. Separate accounting is necessary to meet the statutory reporting to the Office of the State Auditor. DEVELOPMENT AND HOUSING DEVELOPMENT Established to account for revenues and expenditures related to business and housing development projects. CITY OF LAUDERDALE CAPITAL IMPROVEMENT FUNDS 2020 2018 2019 2020 Fund Fund Title Actual Adopted Proposed 401 GENERAL CAPITAL $ 54,066 $ 28,000 $ 1,500 403 STREET CAPITAL $ 874,005 $ 6,000 $ 4,000 404 PARK CAPITAL $ 4,412 $ 3,500 $ 4,000 405 ROSEHILL TAX INCREMENT $ 484 $ $ 414 DEVELOPMENT $ 57,821 $ 40,000 $ 42,000 415 HOUSING REDEVELOPMENT $ 80,318 $ - $ TOTAL REVENUES $ 1,071,105 $ 77,500 $ 51,500 401 GENERAL CAPITAL $ 28,873 $ 70,000 $ 85,000 402 STREET CAPITAL $ 49,073 $ $ - 404 PARK CAPITAL $ 695 $ 65,000 $ 65,000 405 ROSEHILL TAX INCREMENT $ 991 $ $ - 414 DEVELOPMENT $ 97,671 $ 20,000 $ 67,769 415 HOUSING REDEVELOPMENT $ 1,308 $ $ - TOTAL EXPENDITURES $ 178,610 $ 155,000 $ 217,769 CITY OF LAUDERDALE GENERAL CAPITAL 2020 Account Number 401-00000-410-33422 401-00000-410-36200 401-00000-410-36210 401-00000-410-39200 401-41940-410-44370 401-41940-410-45300 401-41940-410-45400 401-41940-410-47200 Account Description OTHER STATE GRANTS & AIDS OTHER MISCELLANEOUS REVENUE INTEREST ON INVESTMENTS TRANSFER IN TOTAL REVENUES MISCELLANEOUS CHARGES OTHER SERVICES & CHARGES IMPROVEMENTS OTHER THAN BUILDINGS MACHINERY & EQUIPMENT CAPITAL OUTLAY TRANSFER OUT OTHER FINANCING TOTAL EXPENDITURES REVENUES OVER/UNDER EXPENDITURES 2018 Actual 52,300 1,766 $ 54,066 2019 Adopted $ - $ $ - $ $ 1,000 $ $ 27,000 $ $ 28,000 $ 2020 Proposed 1,500 1,500 $ 28,873 $ 60,000 $ $ $ 10,000 $ $ 28,873 $ 70,000 $ 75,000 10,000 85,000 $ - $ - $ $ - $ - $ $ 28,873 $ 70,000 $ 85,000 $ 25,193 $ (42,000) $ (83,500) CITY OF LAUDERDALE STREET CAPITAL 2020 Account Number 403-00000-430-33422 403-00000-430-36200 403-00000-430-36210 403-00000-430-39200 403-43121-430-43030 403-43121-430-45300 403-43121-430-47200 Account Description OTHER STATE GRANTS & AIDS OTHER MISCELLANEOUS REVENUE INTEREST ON INVESTMENTS TRANSFER IN TOTAL REVENUES ENGINEERING IMPROVEMENTS OTHER THAN BUILDINGS CAPITAL OUTLAY TRANSFER OUT OTHER FINANCING TOTAL EXPENDITURES 2018 Actual $ 16,447 $ $ 850,166 $ $ 7,392 $ $ - $ 2019 Adopted $ 874,005 $ $ 38,747 $ 10,326 $ 49,073 $ $ 6,000 6,000 $ $ $ $ $ $ 49,073 $ REVENUES OVER/UNDER EXPENDITURES $ 824,931 2020 Proposed $ $ $ 4,000 $ $ 4,000 $ $ $ $ $ $ 6,000 $ 4,000 CITY OF LAUDERDALE PARK CAPITAL 2020 Account Number 404-00000-450-36200 404-00000-450-36210 404-00000-450-36230 404-00000-450-36250 404-0000-450-39200 404-45200-450-42410 404-45200-450-45100 404-45200-450-45200 404-45200-450-45300 404-45200-450-45400 404-45200-450-47200 Account Description OTHER MISCELLANEOUS REVENUE INTEREST ON INVESTMENTS CONTRIBUTIONS & DONATIONS PARKLAND FEES TRANSFER IN TOTAL REVENUES MINOR EQUIPMENT & TOOLS OTHER SERVICES & CHARGES LAND BUILDING & IMPROVEMENTS IMPROVEMENTS OTHER THAN BUILDINGS MACHINERY & EQUIPMENT CAPITAL OUTLAY TRANSFER OUT OTHER FINANCING TOTAL EXPENDITURES 2018 Actual $ $ 2019 Adopted $ 3,500 $ - $ - $ - $ 3,500 $ 2020 Proposed 4,000 4,000 $ - $ $ - $ $ $ - $ $ - $ - $ $ 695 $ 65,000 $ 65,000 $ $ - $ $ 695 $ 65,000 $ 65,000 $ $ $ $ - $ $ - $ 695 $ 65,000 $ 65,000 REVENUES OVER/UNDER EXPENDITURES $ 3,718 $ (61,500) $ (61,000) CITY OF LAUDERDALE DEVELOPMENT 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 414-00000-462-36200 OTHER MISCELLANEOUS REVENUE $ 15,110 $ $ - 414-00000-462-36210 INVESTMENT INTEREST $ 4,711 $ 2,000 $ 4,000 414-00000-462-36230 DONATIONS $ - $ $ - 414-00000-462-39200 TRANSFER IN $ 38,000 $ 38,000 $ 38,000 TOTAL REVENUES $ 57,821 $ 40,000 $ 42,000 414-46500-462-44370 MISCELLANEOUS CHARGES $ 12,663 $ - $ - 414-46500-462-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ 4,690 $ 20,000 $ - 414-46500-462-47200 TRANSFER OUT $ 80,318 $ - $ 67,769 OTHER FINANCING $ 97,671 $ 20,000 $ 67,769 TOTAL EXPENDITURES $ 97,671 $ 20,000 $ 67,769 REVENUES OVER/UNDER EXPENDITURES $ (39,849) $ 20,000 $ (25,769) CITY OF LAUDERDALE HOUSING DEVELOPMENT 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 415-00000-461-36200 OTHER MISCELLANEOUS REVENUE $ - $ $ 415-00000-461-36210 INTEREST ON INVESTMENTS $ - $ - $ 415-00000-461-39200 TRANSFER IN $ 80,318 $ $ TOTAL REVENUES $ 80,318 $ $ 415-46310-461-44370 TAXES AND LICENSES $ 1,308 $ $ 415-46310-461-45100 LAND $ (0) $ - $ OTHER FINANCING $ 1,308 $ $ TOTAL EXPENDITURES $ 1,308 $ - $ REVENUES OVER/UNDER EXPENDITURES $ 79,010 $ $ ENTERPRISE FUND The ENTERPRISE FUND was established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that the costs (expenses, including depreciation) of providing goods or services to the general public is financed or recovered primarily through user charges. CITY OF LAUDERDALE ENTERPRISE FUNDS 2020 2018 2019 2020 Fund Fund Title Actual Adopted Proposed 602 SANITARY SEWER $ 298,678 $ 295,916 $ 302,216 603 STORM WATER $ 118,649 $ 111,694 $ 113,838 TOTAL REVENUES $ 417,327 $ 407,610 $ 416,054 602 SANITARY SEWER $ 281,819 $ 295,916 $ 308,971 603 STORM WATER $ 90,792 $ 106,694 $ 176,572 TOTAL EXPENDITURES $ 372,611 $ 402,610 $ 485,543 CITY OF LAUDERDALE SANITARY SEWER 2020 2018 2019 2020 Account Number Account Description Actual Adopted Proposed 602-00000-000-33422 OTHER STATE GRANTS & AIDS $ - $ $ 602-00000-000-33439 PERA Pension Other Revenue $ 300 $ - $ 300 602-00000-000-36210 INTEREST ON INVESTMENTS $ 16,381 $ 10,000 $ 16,000 602-00000-000-37210 SEWER CHARGES $ 279,511 $ 285,916 $ 285,916 602-00000-000-37290 SEWER ACCESS CHARGES $ 2,485 $ - $ 602-00000-000-39101 SALE OF CAPITAL ASSETS $ - $ - $ 602-00000-000-39110 GAIN ON DISPOSAL $ - $ - $ TOTAL REVENUES $ 298,678 $ 295,916 $ 302,216 602-49410-000-41290 PENSION EXPENSE PENSION $ 4,253 $ - $ $ 4,253 $ - $ 602-49450-000-41010 FULL TIME EMPLOYEES $ 52,604 $ 55,338 $ 54,589 602-49450-000-41020 OVERTIME $ 830 $ - $ - 602-49450-000-41190 OTHER PAY $ - $ $ - 602-49450-000-41195 COMP ABSENCES/OPEB $ - $ - $ 602-49450-000-41210 PERA $ 3,773 $ 3,963 $ 4,094 602-49450-000-41220 FICA $ 3,667 $ 3,431 $ 3,385 602-49450-000-41225 MEDICARE $ 858 $ 802 $ 792 602-49450-000-41250 DEFERRED COMPENSATION $ 5,235 $ 4,300 $ 5,453 602-49450-000-41310 HEALTH INSURANCE $ 1,970 $ 3,244 $ 2,200 602-49450-000-41320 DENTAL INSURANCE $ 144 $ 110 $ 175 602-49450-000-41330 LIFE INSURANCE $ 734 $ 600 $ 775 602-49450-000-41340 DISABILITY INSURANCE $ 234 $ 200 $ 250 602-49450-000-41510 WORKERS COMPENSATION INSURANCE $ 2,994 $ 3,410 $ 3,317 PERSONNEL $ 73,044 $ 75,398 $ 75,030 602-49450-000-42110 GENERAL SUPPLIES $ - $ 100 $ 100 602-49450-000-42120 MOTOR FUELS $ 727 $ 700 $ 700 602-49450-000-42130 LUBRICANTS & ADDITIVES $ - $ - $ 602-49450-000-42170 SAFETY EQUIPMENT $ $ $ 602-49450-000-42210 VEHICLE/EQUIPMENT PARTS $ $ - $ - 602-49450-000-42220 TIRES $ - $ $ 602-49450-000-42240 STREET MAINTENANCE MATERIALS $ $ $ 602-49450-000-42410 MINOR EQUIPMENT & TOOLS $ - $ - $ SUPPLIES $ 727 $ 800 $ 800 602-49450-000-43010 AUDITING & ACCOUNTING SERVICES $ 2,745 $ 3,500 $ 3,000 602-49450-000-43030 ENGINEERING $ 0 $ 10,000 $ 10,000 602-49450-000-43090 EXPERT & PROFESSIONAL SERVICES $ 14,046 $ 7,000 $ 7,000 602-49450-000-43140 TRAINING & EDUCATION $ 835 $ 800 $ 850 602-49450-000-43210 TELEPHONE & TELEGRAPH $ 196 $ 300 $ 250 602-49450-000-43310 TRAVEL EXPENSE $ - $ 100 $ 100 602-49450-000-43430 ADVERTISING - OTHER $ - $ - $ 602-49450-000-43610 INSURANCE & BONDS $ 2,781 $ 3,000 $ 3,000 602-49450-000-43820 WATER UTILITIES $ 149 $ 100 $ 150 602-49450-000-43850 SEWER - MET COUNCIL $ 130,158 $ 160,918 $ 157,691 602-49450-000-44040 VEHICLE/EQUIPMENT REPAIRS $ - $ 1,000 $ 1,000 602-49450-000-44060 LAUNDRY SERVICES $ 606 $ 800 $ 700 602-49450-000-44160 RENTS & LEASES $ - $ - $ 602-49450-000-44200 DEPRECIATION $ 48,412 $ $ - 602-49450-000-44330 DUES & SUBSCRIPTIONS $ 944 $ 1,500 $ 1,200 602-49450-000-44370 MISCELLANEOUS CHARGES $ 7,175 $ 8,000 $ 7,500 602-49450-000-44390 TAXES & LICENSES $ - $ 700 $ 700 602-49450-000-44450 CLAIMS & DAMAGES $ - $ - $ OTHER SERVICES & CHARGES $ 208,047 $ 197,718 $ 193,141 602-49450-000-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ (0) $ - $ 40,000 602-49450-000-45500 VEHICLES $ - $ $ CAPITAL OUTLAY $ (0) $ $ 40,000 602-49450-000-47200 TRANSFER OUT $ - $ 22,000 $ OTHER FINANCING $ $ 22,000 $ TOTAL EXPENDITURES $ 281,819 $ 295,916 $ 308,971 REVENUES OVER/UNDER EXPENDITURES $ 16,859 $ $ (6,755) CITY OF LAUDERDALE STORM WATER 2020 Account Number 603-00000-000-33422 603-00000-000-33439 603-00000-000-36210 603-00000-000-37170 603-00000-000-39200 603-49410-000-41290 603-49500-000-41010 603-49500-000-41020 603-49500-000-41190 603-49500-000-41195 603-49500-000-41210 603-49500-000-41220 603-49500-000-41225 603-49500-000-41250 603-49500-000-41310 603-49500-000-41320 603-49500-000-41330 603-49500-000-41340 603-49500-000-41510 603-49500-000-42110 603-49500-000-42120 603-49500-000-42160 603-49500-000-42170 603-49500-000-42210 603-49500-000-42220 603-49500-000-42410 603-49500-000-43010 603-49500-000-43030 603-49500-000-43090 603-49500-000-43140 603-49450-000-43210 603-49500-000-43310 603-49500-000-43510 603-49500-000-43610 603-49500-000-44040 603-49500-000-44060 603-49500-000-44200 603-49500-000-44330 603-49500-000-44370 603-49500-000-44390 Account Description OTHER STATE GRANTS & AIDS PERA PENSION OTHER REVENUE INTEREST ON INVESTMENTS STORM WATER CHARGES TRANSFER IN TOTAL REVENUES PENSION EXPENSE PENSION FULL TIME EMPLOYEES OVERTIME OTHER PAY COMP ABSENCES/OPEB PERA FICA MEDICARE DEFERRED COMPENSATION HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION INSURANCE PERSONNEL GENERAL SUPPLIES MOTOR FUELS CHEMICALS & CHEMICAL PRODUCTS SAFETY EQUIPMENT VEHICLE/EQUIPMENT PARTS TIRES MINOR EQUIPMENT & TOOLS SUPPLIES AUDITING & ACCOUNTING SERVICES ENGINEERING EXPERT & PROFESSIONAL SERVICES TRAINING & EDUCATION TELEPHONE & TELEGRAPH TRAVEL EXPENSE LEGAL NOTICES PUBLISHING INSURANCE & BONDS VEHICLE/EQUIPMENT REPAIRS LAUNDRY SERVICES DEPRECIATION DUES & SUBSCRIPTIONS MISCELLANEOUS CHARGES TAXES & LICENSES 2018 Actual 2019 Adopted 2020 Proposed $ - $ - $ - $ 257 $ - $ - $ 6,085 $ 4,500 $ 4,500 $ 112,307 $ 107,194 $ 109,338 $ $ - $ $ 118,649 $ 111,694 $ 113,838 $ $ 1,330 $ 1,330 $ 44,993 763 3,245 3,166 740 4,540 1,784 107 586 211 2,520 62,656 $ $ $ 46,967 $ 46,465 $ - $ $ - $ $ - $ $ 3,373 $ 3,485 $ 2,912 $ 2,881 $ 681 $ 674 $ 4,100 $ 4,700 $ 2,151 $ 1,861 $ 110 $ 110 $ 600 $ 600 $ 200 $ 220 $ 2,750 $ 2,676 $ 63,844 $ 63,672 $ 2,745 $ $ 11,311 $ $ 7,875 $ $ $ $ 196 $ $ - $ $ - $ $ 1,139 $ $ - $ $ 606 $ $ - $ $ 1,796 $ $ 1,340 $ $ 400 $ 750 750 3,500 $ 3,000 10,000 $ 10,000 7,500 $ 7,500 300 $ 300 300 $ 300 $ - $ 1,400 $ 1,400 400 $ 400 750 $ 750 - $ 2,000 $ 2,000 1,000 $ 1,500 $ OTHER SERVICES & CHARGES $ 27,409 $ 27,150 $ 27,150 603-49500-000-45300 IMPROVEMENTS OTHER THAN BUILDINGS $ - $ 5,000 $ 85,000 CAPITAL OUTLAY $ - $ 5,000 $ 85,000 603-49450-000-47200 TRANSFER OUT $ - $ 10,000 $ OTHER FINANCING $ - $ 10,000 $ TOTAL EXPENDITURES $ 90,792 $ 106,694 $ 176,572 REVENUES OVER/UNDER EXPENDITURES $ 27,856 $ 5,000 $ (62,734) CITY OF LAUDERDALE Z 51 a I - Z W 2 W 0 cc a 2 Zit' I- a. Q V 2020-2029 Adopted December 10, 2019 CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUNDING SOURCE SUMMARY 0 1- 01 N O N 00 N O N N O - 1- 0 0 0 o 0 o 0 0 0 o 0 o 0 0 0 0 0 0 o Ln Ln Ln o 0 m o N Lo d- rn N no no N t/} t/} t/} t/} t/} t/} t/} 0 0 0 O t/} 226 Communications O O O O O O O O O O Lf1 '-i O O O O O O O O O O O O Ln L() O Ln 00 l0 d' CO t/} t/} t/} i/} t/} 401 General Capital 403 Street Improvement Park Improvement Development Cl d O d• d• 602 Sanitary Sewer 603 Storm Water O O 0 Ln O a 00 t/} t/} O O O O O N N t/} th GRAND TOTAL CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN PROJECT SUMMARY BY YEAR AND FUNDING SOURCE 0 O N 0 o O 0 0 0 O o 0 vi o in co 0 0 0 0 0 0 0 0 0 0 0 0 a in Ln a a Lawn Mower 0 0 0 0 0 0 0 vi 0 0 0 0 m 4- 0 0 CC In v to oN c RS 0 v L v 0 LO v Tic-:: :E0Q 'm oE 01NQvC4) "-pNbA,�,t0A O y„ @ UUto O N Q C N0) ,F, 0)f0 � 3 � � i N l7 _ 03 N N '6 1._! NQN d U C) Ucx0 i f0 T CQO-Qco O d � � In U'N Cl E co n 3 m v a n 0 0 ias n V cn 0 0 0 0 0 0 LN 0- N N o ci N NI. O O O O O O O O O O O O V rt d 5 ei N N N O O N N 2012 Ford F350 Truck and Plow Sealcoating - All City streets Sewer Lining Project m cp Vf N N N O O O N 2026 2016 Ford F350 Truck and Plow W m N N N O O 0 N N N 0 O 0 0 0 O 0 0 m O 0 0 in tn- O o O ui N m N O O to O N t/} o O O O m CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 226 - COMMUNICATIONS i 0 0 o o o o 0 0 M m Council Chambers Technology CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 401- GENERAL CAPITAL IMPROVEMENT O 0 0 0 tn- 0 0 0 0 o o 0 0 0 0 0 0 in Lo ▪ tn Lawn Mower 10 year schedule O O O 0 0 0 0 0 t n• 0 0 0 0 I 0 0 0 0 cr. 0 0 0 0 0 0 0 0 _o o N Ln CL O.. 4- m -0-a O L = C o o as @ cC 0 Y Y a) @ u 0 (0 i- L 7 M 1 f- F co17 N `- O O a1 a) o • a L 0 Q) u' a1 u' • a) a) • = _c = "O = 0 (a) O D Cl)L.L.� a) 7:5 {. • a▪ ) • 0 -Q vvi O - 0r -i vvi i 0 L • s_ 0 L 0 L 0 L (0 iZ (O N (0 N CO N (6 (o >' 0 • > 0 >` 0 > 0 T J = O to in CU 0 ra 0 @0 Q ]. N a N Q .-i p_ r -i Q. c -I I— ;-' a) v a) a) 0 0 cC cC cC cC H CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 403 - STREET IMPROVEMENT 0 0 0 0 0 t/} 0 0 0 U) N c -I Eustis/Malvern Street Alley Improvements Roselawn & Eustis Street Reconstruction 0 0 0 0 0 N N th 0 0 0 triN i/?• CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 404 - PARK IMPROVEMENT 41) VI - 0 0 0 0 0 0 0 0 0 o u- ui CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 414 - Development th t" CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 602 - SANITARY SEWER 0 0 0 0 Como Avenue Sewer Repair 0 0 0 0 u) 2021 Sewer Lining Project in - 0 0 0 0 0 0 0 o N 2023 Sewer Lining Project CITY OF LAUDERDALE CAPITAL IMPROVEMENT PLAN FUND 603 - STORM WATER in in- in in in in 0 0 0 0 0 0 ori vi 0 0 0 o o 0 0 0 0 ui o Lti co 00 2020 Invasive Species Management 2021 Invasive Species Management Seminary Pond Project J 0 1- CITY OF LAUDERDALE TECHNOLOGY REPLACEMENT PLAN 2020-2029 (Department 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Funding Source(s) 0) c 2 a) O 0 T 'a 0 C LL a) c is a`) O 0 T 'O C a LL a) c — 2 a) 0 T T "O 0 D LL a) c 2 a) 0 T T a C D LL a) c — 2 a) 0 T T a C a LL m . C m a`) 0 o T 'O 0 a LL a) 0 m a`) 0 TO T -a C C U. cc c 2 a) 0 T T a C C LL O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1-- 0 0 0 0 0 OO to r 0 0 r 0 0 0 0 O O O T a) v) N J 0 0 0 0 O T 0 0 0 N- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0. 0 0 0 0 0 (no T 0 0 T 0 0 0 0 0 0 0 T 8 a) a) -J 0 0 0 0 0 T 0 0 O N- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 r-- 0 0 0 i O N .c E -o < t 0 8 L o c`0 - c E -o >_ U c c0 u) < Y L U > U .`� c Q. a) 0 0 o �o o O Y `o v .O a. m c (0 C) (0 v) .se o •v .D a a. s- c OC c O Li (0 = � .-• 0 a) .Q c U N E (6 U • V c a O 0 'a o 0 (0 = _>, 0 O O O O O O V"' O O O O O O r O O T O O M O O O O O O J 1- O L. 1- 0 Z Computers are replaced on 4 -year schedule. Copier is leased on 4 -year schedule. ACTION REQUESTED Consent Special Public Hearing Report Discussion/Action Resolution Work session LAUDERDALE COUNCIL ACTION FORM MEETING DATE December 10, 2019 ITEM NUMBER Rink/Warming House Attendants X STAFF INITIAL Heather APPROVED BY ADMINISTRATOR BACKGROUND: At the last meeting, the Council authorized staff to hire warming house personnel. We have had some interest in portions of the position but not at the rates we suggested at the last meeting. Staff are revising their request of $12.00 per hour to: • $12 per hour for staffing the warming house; and • $15 per hour for flooding the rinks. Should this not be sufficient to get the warming house staff, staff request flexibility to revise the pay schedule as necessary. OPTIONS: 1) Authorize staff to hire seasonal personnel at these pay rates. 2) Do not authorize staff to hire seasonal personnel at these pay rates. STAFF RECOMMENDATION: Motion authorizing staff to hire seasonal personnel at the pay rate discussed. LAUDERDALE COUNCIL ACTION FORM Action Requested Consent Public Hearing Discussion Action Resolution Work Session X Meeting Date December 10, 2019 ITEM NUMBER Abdo Planning Proposal STAFF INITIAL APPROVED BY ADMINISTRATOR DESCRIPTION OF ISSUE AND PAST COUNCIL ACTION: In March, the Council authorized AEM Financial to prepare a long-term financial plan for the City. The City has been involved with a number of big projects over the past two year in addition to the on-going discussions about financing regular increasing costs for everything from the utility bills to the police contract. The goal of the outside evaluation was to give a perspective different or a "second opinion" of sorts to staff's expectations and projections. Vicki Holthaus of AEM Financial will be at the meeting to discuss the following document and her analysis. OPTIONS: STAFF RECOMMENDATION: CITY OF LAUDERDALE, MINNESOTA LONG TERM PLAN Prepared on November 19, 2019 Prepared by AEM Financial Solutions, LLC. THIS PAGE IS LEFT BLANK INTENTIONALLY City of Lauderdale, Minnesota Long Term Plan Table of Contents Page No. Compilation Disclosure 5 Introductory Section Transmittal Letter 9 Financial Section Schedule of Property Taxes Levied and Tax Rates 14 Schedule of Annual Fund Cash Balances 18 Outstanding Debt Schedule 20 Capital Improvement Plan Capital Improvement Fund 401 Schedule of Planned Capital Outlay 2019 to 2024 22 Schedule of Projected Revenue, Expenditures and Debt 24 Street Improvement Fund 403 Schedule of Planned Capital Outlay 2019 to 2024 26 Schedule of Projected Revenue, Expenditures and Debt 28 Park Improvement Fund 404 Schedule of Planned Capital Outlay 2019 to 2024 30 Schedule of Projected Revenue, Expenditures and Debt 32 Development Fund 414 Schedule of Planned Capital Outlay 2019 to 2024 34 Schedule of Projected Revenue, Expenditures and Debt 36 Housing Redevelopment Fund 415 Schedule of Planned Capital Outlay 2019 to 2024 38 Schedule of Projected Revenue, Expenditures and Debt 40 TIF District No. 1-2 Fund 416 Schedule of Planned Capital Outlay 2019 to 2024 42 Schedule of Projected Revenue, Expenditures and Debt 44 Sewer Enterprise Fund 601 Schedule of Planned Capital Outlay 2019 to 2024 46 Statement of Cash Flows 48 Storm Sewer Enterprise Fund 602 Schedule of Planned Capital Outlay 2019 to 2024 50 Statement of Cash Flows 52 Selected Graphical Data from Projections 54 3 THIS PAGE IS LEFT BLANK INTENTIONALLY 4 ABDO EICK & MEYERS 1,1.1, AEM Financial Solutions TM COMPILATION DISCLOSURE Honorable Mayor and City Council City of Lauderdale 1891 Walnut Street Lauderdale, Minnesota 55113 November 19, 2019 We have compiled the accompanying forecasted long-term plan that includes property tax, tax rate, fund balance and debt projections based on input from the City Council and City staff. This projection incorporates estimates through December 31, 2024. This forecast was compiled in accordance with attestation standards established by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of forecast information that is the representation of management and does not include evaluation of the support for the assumptions underlying the forecast. We have not examined the forecast and, accordingly, do not express an opinion or any other form of assurance on the accompanying statements or assumptions. Furthermore, there will usually be differences between the forecasted and actual results because events and circumstances frequently do not occur as expected, and those differences may be material. We have no responsibility to update this report for events and circumstances occurring after the date of this report. Sincerely, AEM FINANCIAL SOLUTIONS, LLC 5201 Eden Avenue, Suite 250 Edina, MN 55436 952.715.3070 1 Fax 952.835.3261 5 THIS PAGE IS LEFT BLANK INTENTIONALLY 6 INTRODUCTORY SECTION CITY OF LAUDERDALE, MINNESOTA LONG TERM PLAN 7 THIS PAGE IS LEFT BLANK INTENTIONALLY 8 ABDO EICK & _VIE1ERSI.I.I' AEM Financial Solutions TM Honorable Mayor and City Council City of Lauderdale 1891 Walnut Street Lauderdale, Minnesota 55113 Introduction November 19, 2019 As discussed in prior communications to the City Council, we have been preparing a long term plan for the City that is intended to give a big picture view of the status now and five years from now. We have measured and projected operations, capital and debt for the City based on assumptions made by management. The City's assumptions made are as follows: Assumptions The following assumptions have been used to calculate the projections in this report: Capital Improvement Cost Inflation 1.00% Interest Earnings 1.00% General Fund Levy Growth 9.00% Debt Service Fund Levy (Percentage of Next Year's Debt Service) 105.00% Governmental Fund Revenue Growth 2.00% Governmental Fund Expenditure Growth 3.00% Governmental Funds Debt Term 10 Governmental Funds Debt Interest Rate 3.00% Sewer Enterprise Fund Revenue Growth 3.00% Enterprise Fund Revenue Growth 5.00% Enterprise Fund Expense Growth 5.00% Enterprise Debt Term 10 Enterprise Debt Interest Rate 3.00% Tax Capacity Growth 3.00% Fiscal Disparities Growth 1.00% Population Growth 1.00% Median Home Value $ 183,600 Median Home Value Growth 0.50% 5201 Eden Avenue, Suite 250 Edina, MN 55436 952.715.3070 1 Fax 952.835.3261 9 Assumptions with Future Action • Historically, the General Fund 101 has transferred $38,000 per year to the Development Fund 414. Beginning in 2020, the transfer will be eliminated from the General Fund budget (and levy). A General Fund levy increase of 9% was modeled to accommodate increases in the City's expenditure budget for police contracts, however; this increase is offset by the reduction of the $38,000 transfer. In summary, the General Fund levy is projected to increase an average of 5.00 percent over the life of this plan. • The Communications Fund 226 has capital outlay of $30,000 for upgrades to technology in the City Council chambers scheduled in 2020. The fund does not have adequate resources to pay for this project and other funding scenarios may need to be considered. Options may include delaying the purchase or a transfer of cash. • Recently, the City experienced a change in the rate structure passed through by its recycling vendor. Because of this change, fees assessed to property owners will likely need to be modified. Accordingly, future results will vary from the estimates projected in the Recycling Fund 227. • A special revenue fund, TIF District No. 1-2 Fund 228, has been modeled in this plan to capture the increment estimated (by Ehlers and Associates, Inc.) on the Chinese Church Redevelopment. The projections anticipate a 90%, ten year pay-as-you-go agreement with the developer. • The 2018A GO TIF Revenue Bonds Fund 305 are set to mature in 2020, however; the City anticipates the sale of the school site will occur this fall. The plan includes sale proceeds in the Fall of 2019 and the retirement of the bonds at maturity in 2020, however; the City may have options to call and prepay based on the timing of the property sale. • The 2019A GO Improvement Bonds Fund 306 will be supported by a transfer in from the Development Fund 414 in 2019 - 2022. This plan includes the levy and special assessment revenue projections in the closing report (generated by Ehlers and Associates, Inc.). Beginning in 2023, a property tax levy will need to be introduced for this bond based on the City's desire to reserve 2 - 3 times the annual property tax levy need in the Development Fund. The reduction in the General Fund 101 levy, in the amount of $38,000, will help to support the introduction of a levy for this bond. • The Capital Improvement Fund 401 is scheduled to receive $32,000 of transfers from the enterprise funds in 2019. The plan models $12,000 of annual transfers from the enterprise funds in years thereafter. The transfers are adequate to ensure that a property tax levy is not needed to support the capital outlay in this fund. • The Street Improvement Fund 403 will pay remaining costs on the Eustis project in 2019. Final costs on the Eustis project were estimated on October 8, 2019 in preparation for the special assessment meeting. The remaining cash in this fund will be reserved for future street projects that are outside the life of this plan. The City may wish to consider spreading the 2028 seal coating project (estimated at $2,200,000) over several years to assist with funding. • The Park Improvement Fund 404 has one pending project in 2020 (Skyview Park) that is contingent on receipt of park dedication funds in the same amount. • The resources in the Development Fund 414 have been generated by conduit debt fees in past years. At this time, additional conduit debt fees are not anticipated and the City intends to use the resources in the fund as follows: 0 o $50,274 transfer in 2019 to 2019A GO Improvement Bonds Fund 306 to provide o $67,769 transfer in 2020 to 2019A GO Improvement Bonds Fund 306 to provide o $67,956 transfer in 2021 to 2019A GO Improvement Bonds Fund 306 to provide o $68,143 transfer in 2022 to 2019A GO Improvement Bonds Fund 306 to provide for debt service; $89,307 transfer to the Housing Redevelopment Fund 415 to cover a cash deficit; 10 support for debt service; support for debt service; support for debt service; support 1'cople + Process.. (;Nino' \1ariilit ;s Assumptions with Future Action (Continued) • The cash deficit in the Housing Redevelopment Fund 415 will be supported by a transfer in from the Development Fund 414. There is no housing redevelopment activity forecasted at this time. • The capital project fund for TIF District No. 1-2, Fund 416, was established to account for the bond proceeds, acquisition and rehabilitation costs for the school site. The City anticipates completion of the project and sale of the property in the fall of 2019. The plan forecasts utilization of the remaining bond proceeds, however; any remaining cash in the construction fund may be transferred to the debt service fund for retirement of the bonds. • The Sewer Fund 602 is scheduled to transfer $22,000 to the Capital Improvement Fund 401 in 2019. Going forward, a $6,000 annual transfer is forecasted. This enterprise fund is projected to have sufficient reserves for capital outlay and an adequate working capital reserve throughout the life of this plan. A repayment of special assessments for sewer utility extensions related to the Eustis project has been modeled in this fund. • The Storm Water Fund 603 is scheduled to transfer $10,000 to the Capital Improvement Fund 401 in 2019. Going forward, a $6,000 annual transfer is forecasted. This enterprise fund is projected to have sufficient reserves for capital outlay and an adequate working capital reserve throughout the life of this plan. Key Highlights • At December 31, 2018 the General fund had a 51.9 percent operating reserve. The Minnesota Office of the State Auditor defines an adequate reserve as 35 - 50 percent of the General fund expenditures. The projected General Fund balance remains within the 35 - 50 percent rage throughout the life of this Plan. We anticipate the General fund levy will grow by an average of 5.00 percent to maintain the desired reserve level. • The total cash position of the City is projected to decrease from $1.35 million (2018 actual) to $1.16 million over the duration of this plan. • The tax levy is projected to increase from $765,514 (2018 certified) to $1,088,128 over the duration of this plan. This is a result of the General Fund levy increasing, on average 5.00 percent per year, as well as the introduction of a levy for the 2019A bonds. The tax rate is anticipated to increase from 29.92 percent (2018 certified) to 35.21 percent as a result, resulting in $216.00 increase in tax on the median value home. • Beyond the 2019A bonds for the Eustis project, no new debt has been modeled in this plan. Total debt outstanding is projected to decrease from $2.295 million (2019 actual) to $600,000 over the duration of this plan. This is largely due to the retirement of the 2018A bonds in 2020 (or earlier if the city exercises a call option) upon the sale of the school site. As a result, the debt per capita will decrease from $937 (2019 estimated) per household to an estimated $224 over the duration of this plan. 11 THIS PAGE IS LEFT BLANK INTENTIONALLY 12 FINANCIAL SECTION CITY OF LAUDERDALE, MINNESOTA LONG TERM PLAN 13 401 Capital Improvement y 403 Street Improvement y - 404 Park Improvement y - 414 Development y - - 415 Housing Redevelopment y - 416 TIF District No. 1-2 y City of Lauderdale, Minnesota Schedule of Property Taxes Levied and Tax Rates For the Years Ended December 31, 2018 (Actual) and 2019 to 2024 (Estimated) Property Taxes Levied for General Purposes 101 General 226 Communications 227 Recycling Subtotal Property Taxes Levied for Capital 2018 2019 2020 Actual Actual Estimated Amounts Amounts Amounts $ 765,514 $ 810,104 $ 845,614 765,514 810,104 845,614 Subtotal Property Taxes Levied for Debt Service 305 2018A GO TIF Revenue Bonds 306 2019A GO Improvement Bonds Subtotal Property Taxes Levied for Future Staffing 101 General Total Taxes Levied Less: Distribution from fiscal disparities City Net Levy Tax Capacity Personal and Real Estate Less: Contribution to fiscal disparities Adjusted net tax capacity 14 y 765,514 810,104 845,614 (131,470) (139,873) (141,271) $ 634,044 $ 670,231 $ 704,343 $ 2,327,536 $ 2,520,204 $ 2,595,810 (208,342) (236,397) (238,761) $ 2,119,194 $ 2,283,807 $ 2,357,049 2021 Estimated Amounts 2022 Estimated Amounts 2023 Estimated Amounts 2024 Estimated Amounts $ 883,719 $ 925,254 $ 970,527 $ 1,019,874 883,719 925,254 970,527 1,019,874 68,198 68,253 68,198 68,253 883,719 925,254 1,038,725 1,088,128 (142,684) (144,111) (145,552) (147, 007) $ 741,035 $ 781,143 $ 893,173 $ 941,120 $ 2,673,684 $ (241,149) $ 2,432,536 $ 2,753,895 $ (243,560) 2,510,335 $ 2,836,512 $ 2,921,607 (245,996) (248,456) 2,590,516 $ 2,673,152 15 City of Lauderdale, Minnesota Schedule of Property Taxes Levied and Tax Rates (Continued) For the Years Ended December 31, 2018 (Actual) and 2019 to 2024 (Estimated) Tax Rates Tax Levy ($) 2018 2019 2020 Actual Actual Estimated Amounts Amounts Amounts General 29.92% 29.35% 29.88% Proposed capital levies 0.00% 0.00% 0.00% Scheduled debt levies 0.00% 0.00% 0.00% Proposed debt levies 0.00% 0.00% 0.00% Total City Levy Tax Rate 29.92% 29.35% 29.88% Population 2,426 2,450 2,475 Taxes per Capita $ 316 $ 331 $ 342 Median Home Value (Jan 2) $ 183,600 $ 200,500 $ 213,100 Median Home Taxes (from city) $ 487 $ 532 $ 583 % change from prior year $'s 9% 10% General Special Revenue Existing Debt Proposed Debt Proposed Capital Tax Levy (%) $ 765,514 $ 810,104 $ 845,614 General 100% 100% 100% Special Revenue 0% 0% 0% Existing Debt 0% 0% 0% Proposed Debt 0% 0% 0% Proposed Capital 0% 0% 0% General Fund Percentage Change in Levy (%) 6% 4% Total Change in Levy (%) 6% 4% 16 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts 30.46% 31.12% 32.21% 33.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.26% 2.21% 0.00% 0.00% 0.00% 0.00% 30.46% 31.12% 34.48% 35.21% 2,600 2,626 2,652 2,679 $ 340 $ 352 $ 392 $ 406 $ 214,166 $ 215,236 $ 216,313 $ 217,394 $ 598 $ 614 $ 684 $ 703 3% 3% 11% 3% $ 883,719 $ 925,254 $ 970,527 $ 1,019,874 68,198 68,253 100% 100% 93% 94% 0% 0% 0% 0% 0% 0% 7% 6% 0% 0% 0% 0% 0% 0% 0% 0% 5% 5% 5% 5% 5% 5% 12% 5% 17 City of Lauderdale, Minnesota Schedule of Annual Fund Cash Balances For the Years Ended December 31, 2018 (Actual) and 2019 to 2024 (Estimated) GOVERNMENT -TYPE General Operations 101 General Special Revenue 226 Communications 227 Recycling 228 TIF District No. 1-2 Subtotal Debt Service 305 2018A GO TIF Revenue Bonds 306 2019A GO Improvement Bonds Subtotal 2018 2019 2020 Actual Estimated Estimated Amounts Amounts Amounts $ 736,188 $ 736,188 $ 736,188 12,518 103,391 14,328 (14,008) 94,005 83,813 115,909 108,333 69,805 57,437 1,332,879 50,274 1,307,626 107,168 57,437 1,383,153 1,414,794 Capital Projects 401 Capital Improvement 94,727 117,674 55,851 403 Street Improvement 469,985 436,842 441,210 404 Park Improvement 273,188 275,920 213,679 414 Development 348,100 340,000 275,631 415 Housing Redevelopment (89,307) 416 TIF District No. 1-2 94,624 Subtotal 1,191,317 1,170,436 986,371 Total - Governmental -type Funds BUSINESS -TYPE 2,100,851 3,398,110 3,207,159 Enterprise Funds 602 Sewer 964,224 989,691 803,179 603 Storm Water 386,429 403,071 415,018 XXX Enterprise Fund Template #3 - XXX Enterprise Fund Template #4 - XXX Enterprise Fund Template #5 Total - Business -type Funds 1,350,653 1,392,762 1,218,198 Grand Total - City $ 3,451,504 $ 4,790,872 $ 4,425,356 * Cash balance is anticipated to grow based on market rates. 18 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts $ 722,515 $ 696,916 $ 661,396 $ 618,238 (13,399) (12,979) (12,760) (12,752) 72,780 60,870 48,046 34,270 59,381 47,890 35,286 21,518 114,192 121,142 127,948 134,672 114,192 121,142 127,948 134,672 28,410 694 12,701 24,828 445,622 275,079 277,829 280,608 215,816 217,974 220,154 222,355 210,431 144,393 145,837 147,295 900,279 638,139 656,520 675,085 1,796,368 1,504,088 1,481,149 1,449,513 838,488 719,438 744,065 763,359 318,281 341,832 366,936 393,676 1,156,769 1,061,270 1,111,002 1,157, 035 $ 2,953,136 $ 2,565,358 $ 2,592,151 $ 2,606,548 Trend Trend Indicator • Adequate for reserve levels O Adequate as of prior year but balances decrease, watch • • 0 • 0 0 C) 0 0 C> 0 0 0 • • • • Below targeted reserve levels and should have a plan to address • The fund has events in the future that need addressing now City of Lauderdale, Minnesota Outstanding Debt Schedule For the Years Ended December 31, 2018 (Actual) and 2019 to 2024 (Estimated) Fund Issue GOVERNMENT -TYPE Original Issue Maturity Interest Issue Date Date Rate General Obligation Bonds 305 G.O. Tax Increment Revenue Bonds, Series 2018A $ 1,295,000 5/1/2018 2/1/2021 1.95 306 G.O. Improvement Bonds, Series 2019A 1,000,000 6/26/2019 2/1/1930 1.50 - 3.00 Total G.O. Bonds 2,295,000 Total All Funds Population Debt Per Capita - total 20 $ 2,295,000 2018 2019 2020 2021 2022 2023 2024 Actual Estimated Estimated Estimated Estimated Estimated Estimated Balance Balance Balance Balance Balance Balance Balance $ 1,295,000 $ 1,295,000 $ 1,295,000 $ 1,000,000 1,000,000 900,000 800,000 700,000 600,000 1,295,000 2,295,000 2,295,000 900,000 800,000 700,000 600,000 $ 1,295,000 $ 2,295,000 $ 2,295,000 $ 900,000 $ 800,000 $ 700,000 $ 600,000 2,426 2,450 2,475 2,600 2,626 2,652 2,679 $ 534 $ 937 $ 927 $ 346 $ 305 $ 264 $ 224 Department City of Lauderdale, Minnesota Capital Improvement Plan - Capital Improvement 401 Schedule of Planned Capital Outlay 2019 to 2024 (Optional) City Accounting Code Year to Replace Item Cost Public Works General Government Public Works Public Works Public Works Public Works 401-41940-410-45400 401-41940-410-45300 401-41940-410-45300 401-41940-410-45400 401-41940-410-45400 401-41940-410-45400 2019 Lawn Mower 2020 City Hall - replace roof 2020 Replace Public Works Garage Roof 2021 Replace 2001 John Deere Tractor 3520 2022 Replace 2012 Ford F350 Truck and Plow 2026 Replace 2016 Ford F350 Truck and Plow 22 $ 10,000 60,000 15,000 40,000 40,000 40,000 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ 10,000 $ - $ - $ - $ - $ 60,000 15,000 - 40,000 40,000 $ 10,000 $ 75,000 $ 40,000 $ 40,000 $ - $ City of Lauderdale, Minnesota Capital Improvement Plan - Capital Improvement 401 Schedule of Projected Revenue, Expenditures and Debt Capital Project Fund Projected Activity 2018 Actual Revenues Property taxes $ - Interest on investments 1,765 Intergovernmental revenue - Miscellaneous 52,300 Total Revenues 54,065 Expenditures Capital outlay Total Expenditures 28,873 28,873 Excess (Deficiency) of Revenues Over (Under) Expenditures 25,192 Other Financing Sources (Uses) Transfers in Transfer out Bond proceeds Sale of Fixed Asset Total Other Financing Sources Net Change in Fund Balances Cash Balances January 1 Cash Balances, December 31 24 25,192 69,535 $ 94,727 Capital Project Fund Projected Activity 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated $ - $ - $ - $ - $ - $ - 947 1,177 559 284 7 127 947 1,177 559 284 7 127 10,000 75,000 40,000 40,000 10,000 75,000 40,000 40,000 (9,053) (73,823) (39,441) (39,716) 7 127 32,000 12,000 12,000 12,000 12,000 12,000 32,000 12,000 12,000 12,000 12,000 12,000 22,947 (61,823) (27,441) (27,716) 12,007 12,127 94,727 117,674 55,851 28,410 694 12,701 $ 117,674 $ 55,851 $ 28,410 $ 694 $ 12,701 $ 24,828 Department City of Lauderdale, Minnesota Capital Improvement Plan - Street Improvement 403 Schedule of Planned Capital Outlay 2019 to 2024 (Optional) City Accounting Code Year to Replace Item Cost Public Works Public Works Public Works Public Works 403-43121-430-45300 403-43121-430-45300 403-43121-430-45300 403-43121-430-45300 2022 Sealcoating - all City streets 2019 Eustis/Malvern Street Alley Improvements 2028 Sealcoating - all City streets 2019 Roselawn & Eustis Street Reconstruction 26 $ 175,000 2,600,350 2,200,000 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ - $ - $ $ 175,000 $ - $ 2,600,350 - - $ 2,600,350 $ - $ - $ 175,000 $ - $ City of Lauderdale, Minnesota Capital Improvement Plan - Street Improvement 403 Schedule of Projected Revenue, Expenditures and Debt Capital Project Fund Projected Activity 2018 Actual Revenues Property taxes $ Interest on investments 7,391 Intergovernmental revenue 16,447 Miscellaneous 42,350 Total Revenues 66,188 Expenditures Capital outlay Total Expenditures 49,073 49,073 Excess (Deficiency) of Revenues Over (Under) Expenditures 17,115 Other Financing Sources (Uses) Transfers in Transfer out Bond proceeds Sale of Fixed Asset Total Other Financing Sources Net Change in Fund Balances Cash Balances January 1 Cash Balances, December 31 28 17,115 452,870 $ 469,985 Capital Project Fund Projected Activity 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated $ - $ - $ - $ - $ - $ - 16,777 4,368 4,412 4,456 2,751 2,778 85,700 - - 1,490,138 - - - - 1,592,615 4,368 4,412 4,456 2,751 2,778 2,600,350 - 175,000 2,600,350 - 175,000 (1,007,735) 4,368 4,412 (170,544) 2,751 2,778 974,592 974,592 (33,143) 4,368 4,412 (170,544) 2,751 2,778 469,985 436,842 441,210 445,622 275,079 277,829 $ 436,842 $ 441,210 $ 445,622 $ 275,079 $ 277,829 $ 280,608 Department City of Lauderdale, Minnesota Capital Improvement Plan - Park Improvement 404 Schedule of Planned Capital Outlay 2019 to 2024 (Optional) City Accounting Year to Code Replace Item Cost Parks 404-45200-450-45300 2020 Skyview Park Improvements $ 60,000 Parks 404-45200-450-45300 2020 Community Park Improvements 5,000 Parks 404-45200-450-45300 2020 Skyview Park Improvements (pending revenue) 150,000 30 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ - $ 60,000 $ - 5,000 150,000 - $ $ $ - $ 215,000 $ - $ - $ $ City of Lauderdale, Minnesota Capital Improvement Plan - Park Improvement 404 Schedule of Projected Revenue, Expenditures and Debt Capital Project Fund Projected Activity 2018 Actual Revenues Property taxes $ Interest on investments 4,412 Intergovernmental revenue - Miscellaneous (pending park dedication for Skyview Park improvements) Total Revenues 4,412 Expenditures Capital outlay Total Expenditures 695 695 Excess (Deficiency) of Revenues Over (Under) Expenditures 3,717 Other Financing Sources (Uses) Transfers in Transfer out Bond proceeds Sale of Fixed Asset Total Other Financing Sources Net Change in Fund Balances Cash Balances January 1 Cash Balances, December 31 32 3,717 269,471 $ 273,188 Capital Project Fund Projected Activity 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated $ - $ - $ - $ - $ - $ - 2,732 2,759 2,137 2,158 2,180 2,202 150,000 - - - - 2,732 152,759 2,137 2,158 2,180 2,202 215,000 215,000 2,732 (62,241) 2,137 2,158 2,180 2,202 2,732 (62,241) 2,137 2,158 2,180 2,202 273,188 275,920 213,679 215,816 217,974 220,154 $ 275,920 $ 213,679 $ 215,816 $ 217,974 $ 220,154 $ 222,355 Department City of Lauderdale, Minnesota Capital Improvement Plan - Development 414 Schedule of Planned Capital Outlay 2019 to 2024 (Optional) City Accounting Year to Code Replace Item Cost No projects identified at this time $ Historically, resources for development in Fund 414 have been accumulated through conduit debt fees and transfers from the General Fund. In 2019, a transfer out of $250K construction) and is shown for the Eustis project (alleyway construction) and the remaining cash balance is transferred to the debt service fund on the 2019A bonds to provide a 2 year reserve on the tax levy needed to support this debt. 34 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ - $ - $ $ - $ - $ $ - $ - $ - $ - $ - $ City of Lauderdale, Minnesota Capital Improvement Plan - Development 414 Schedule of Projected Revenue, Expenditures and Debt Capital Project Fund Projected Activity 2018 Actual Revenues Property taxes $ Interest on investments 4,711 Intergovernmental revenue Miscellaneous 15,110 Total Revenues 19,821 Expenditures Capital outlay Total Expenditures 17,353 17,353 Excess (Deficiency) of Revenues Over (Under) Expenditures 2,468 Other Financing Sources (Uses) Transfers in Transfer out Bond proceeds Sale of Fixed Asset Total Other Financing Sources Net Change in Fund Balances Cash Balances January 1 Cash Balances, December 31 36 38,000 (80,318) (42, 318) (39,850) 387,950 $ 348,100 Capital Project Fund Projected Activity 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated $ - $ - $ - $ - $ - $ - 3,481 3,400 2,756 2,104 1,444 1,458 90,000 93,481 3,400 2,756 2,104 1,444 1,458 93,481 3,400 2,756 2,104 1,444 1,458 38,000 (139,581) (67,769) (67,956) (68,143) (101,581) (67,769) (67,956) (68,143) (8,100) (64,369) (65,200) (66,039) 1,444 1,458 348,100 340,000 275,631 210,431 144,393 145,837 $ 340,000 $ 275,631 $ 210,431 $ 144,393 $ 145,837 $ 147,295 Department City of Lauderdale, Minnesota Capital Improvement Plan - Housing Redevelopment 415 Schedule of Planned Capital Outlay 2019 to 2024 (Optional) City Accounting Year to Code Replace Item Cost No projects identified at this time $ 38 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ $ - $ - $ - $ - $ $ $ - $ - $ - $ - $ City of Lauderdale, Minnesota Capital Improvement Plan - Housing Redevelopment 415 Schedule of Projected Revenue, Expenditures and Debt Capital Project Fund Projected Activity Revenues Property taxes Interest on investments Intergovernmental revenue Miscellaneous Total Revenues Expenditures Capital outlay Total Expenditures 2018 Actual 1,308 1,308 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,308) Other Financing Sources (Uses) Transfers in Transfer out Bond proceeds Sale of Fixed Asset Total Other Financing Sources Net Change in Fund Balances Cash Balances January 1 Cash Balances, December 31 40 80,318 80,318 79,010 (168,317) $ (89,307) Capital Project Fund Projected Activity 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated $ - $ $ - $ - $ - $ 89,307 89,307 89,307 (89,307) $ - $ - $ - $ $ $ City of Lauderdale, Minnesota Capital Improvement Plan - TIF District No. 1-2 416 Schedule of Planned Capital Outlay 2019 to 2024 (Optional) City Accounting Year to Department Code Replace Item Cost Economic Development 416-46500-462-45300 2019 Purchase, rehab and sell school building $ 94,624 42 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ 94,624 $ $ - $ $ - $ $ 94,624 $ $ - $ $ - $ City of Lauderdale, Minnesota Capital Improvement Plan - TIF District No. 1-2 416 Schedule of Projected Revenue, Expenditures and Debt Capital Project Fund Projected Activity 2018 Actual Revenues Property taxes $ Interest on investments 1,061 Intergovernmental revenue Miscellaneous Total Revenues 1,061 Expenditures Capital outlay Total Expenditures 8,466 8,466 Excess (Deficiency) of Revenues Over (Under) Expenditures (7,405) Other Financing Sources (Uses) Transfers in Transfer out (4,005) Bond proceeds 1,202,167 Sale of Fixed Asset Total Other Financing Sources 1,198,162 Net Change in Fund Balances Cash Balances January 1 Cash Balances, December 31 44 1,190,757 (1,096,133) $ 94,624 Capital Project Fund Projected Activity 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated $ - $ - $ $ - $ - $ 94,624 94,624 (94,624) (94,624) 94,624 $ $ $ - $ - $ $ Department (Optional) City Accounting Code City of Lauderdale, Minnesota Capital Improvement Plan - Sewer 602 Schedule of Planned Capital Outlay 2019 to 2024 Year to Replace Item Cost Public Works Public Works Public Works Public Works 602-49450-000-45300 602-49450-000-45300 602-49450-000-45300 602-49450-000-45300 2020 Sewer Lining Project 2020 Como Sewer Project 2020 Sewer Extension Petitions (Eustis Project 8 @ $3,500) 2022 Sewer Lining Project 46 $ 150,000 50,000 28,000 150,000 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ $ 150,000 $ - $ - $ - $ 50,000 - 28,000 - - - - - 150,000 $ - $ 228,000 $ - $ 150,000 $ - $ City of Lauderdale, Minnesota Capital Improvement Plan - Sewer 602 Statement of Cash Flows Enterprise Fund Projected Activity Cash Flows from Operating Activities Receipts from customers and users Payments to suppliers and employees Net Cash Provided (Used) by Operating Activities Cash Flows from Noncapital Financing Activities Transfers in Transfers out Net Cash Provided (Used) by Noncapital Financing Activities Cash Flows from Capital and Related Financing Activities Acquisition of capital assets Intergovernmental revenue Special assessment revenue (petitions on Eustis, repayment on 5 non -city owned properties) Proceeds from bonds New principal and Interest paid on debt Existing principal on debt Existing interest on debt Net Cash Used by Capital and Related Financing Activities 2018 Actual $ 283,213 (241, 795) 41,418 (122,418) (122,418) Cash Flows From Investing Activities Investment earnings 16,380 Net Increase (Decrease) in Cash and Cash Equivalents (64,620) Cash and Cash Equivalents, January 1 1,028,844 Cash and Cash Equivalents, December 31 $ 964,224 48 Enterprise Fund Projected Activity 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated $ 291,709 $ 300,461 $ 309,474 $ 318,759 $ 328,321 $ 338,171 (253,885) (266,579) (279,908) (293,903) (308,599) (324,028) 37,825 33,882 29,567 24,855 19,723 14,143 (22,000) (6,000) (6,000) (6,000) (6,000) (6,000) (22,000) (6,000) (6,000) (6,000) (6,000) (6,000) (228, 000) (150, 000) 3,710 3,710 3,710 3,710 3,710 (224,290) 3,710 (146,290) 3,710 3,710 9,642 9,897 8,032 8,385 7,194 7,441 25,467 (186,511) 35,308 (119,050) 24,627 19,293 964,224 989,691 803,179 838,488 719,438 744,065 $ 989,691 $ 803,179 $ 838,488 $ 719,438 $ 744,065 $ 763,359 City of Lauderdale, Minnesota Capital Improvement Plan - Storm Water 603 Schedule of Planned Capital Outlay 2019 to 2024 (Optional) City Accounting Year to Department Code Replace Item Cost Public Works 603-49500-000-45300 2020 Invasive Species Management $ 10,000 Public Works 603-49500-000-45300 2021 Seminary Pond Project 120,000 50 2019 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated Estimated Amounts Amounts Amounts Amounts Amounts Amounts $ - $ 10,000 $ - $ - $ - $ 120,000 - - $ $ 10,000 $ 120,000 $ - $ $ City of Lauderdale, Minnesota Capital Improvement Plan - Storm Water 603 Statement of Cash Flows Enterprise Fund Projected Activity Cash Flows from Operating Activities Receipts from customers and users Payments to suppliers and employees Net Cash Provided (Used) by Operating Activities Cash Flows from Noncapital Financing Activities Transfers in Transfers out Net Cash Provided (Used) by Noncapital Financing Activities Cash Flows from Capital and Related Financing Activities Acquisition of capital assets Intergovernmental revenue Proceeds from bonds New principal and Interest paid on debt Existing principal on debt Existing interest on debt Net Cash Used by Capital and Related Financing Activities 2018 Actual $ 113,436 (91,743) 21,693 Cash Flows From Investing Activities Investment earnings 6,085 Net Increase (Decrease) in Cash and Cash Equivalents 27,778 Cash and Cash Equivalents, January 1 358,651 Cash and Cash Equivalents, December 31 $ 386,429 52 Enterprise Fund Projected Activity 2019 Estimated 2020 2021 2022 2023 2024 Estimated Estimated Estimated Estimated Estimated $ 119,108 $ (96,330) 22,778 125,063 $ 131,316 $ 137,882 $ 144,776 $ 152,015 (101,147) (106,204) (111,514) (117,090) (122,944) 23,917 25,112 26,368 27,686 29,071 (10,000) (6,000) (6,000) (6,000) (6,000) (6,000) (10,000) (6,000) (6,000) (6,000) (6,000) (6,000) (10,000) (120,000) (10,000) (120,000) 3,864 16,642 386,429 $ 403,071 4,031 11,947 403,071 $ 415,018 $ 4,150 (96,737) 415,018 318,281 $ 3,183 23,551 318,281 341,832 3,418 3,669 25,105 26,740 341,832 366,936 $ 366,936 $ 393,676 Tax Rates 36.00% 35.00% 34.00% 33.00% 32.00% 31.00% 30.00% 29.00% 28.00% 27.00% 26.00% City Tax Capacity Rates 2018 (Actual) and 2019-2029 (Estimated) I `2O\0 2S2 '?- 2022 ■ General ■ Scheduled debt levies m Proposed capital levies • Proposed debt levies 45.00% 40.00% 35.00% 30.00% 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% Tax Capacity Tax Rate - Comparison Cities 2013 - 2019 (Actual) 1 1 •i ill i �Uri i ■i II Ili ■ -Ir' 11111111 • • • 1 1 1 IIIIIIIII1 2013 2014 2015 2016 2017 2018 2019 Falcon Heights I Little Canada White Bear Lake Shoreview immi Roseville -4—Lauderdale Tax Rates: Tax rates are a function of the levy and total tax base. The city tax rate is computed by dividing the city levy by the taxable tax capacity. Future tax rates are based on the assumption of 3.5% growth in tax capacity (see Assumptions). Comparable communities are provided for reference. General Fund Operations and All Funds Cash Balances $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- General Fund Balance as a Percent of Expenditures 2018 (Actual) 2019 - 2024 (Estimated) 2018 2019 2020 2021 2022 2023 2024 Fund Balance ®Budget —6—Target Fund Balance (35%) $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- Cash Balance by Planned Use 2018 (Actual) and 2019 - 2024 (Estimated) 2018 2019 2020 2021 2022 2023 2024 • General fund • Capital projects • Enterprise ■ Agency (pass-through grant) • Debt service • Special revenue • Internal service General Fund Balance as a Percent of Revenue: The General fund fund balance should be maintained at a level to provide for adequate working capital reserves. The MN State Auditor recommends a 35- 50% reserve. As the expenditure budget grows, the required reserve should increase accordingly. The City can build to this target by adding to contingency each year. This can be accomplished by reducing expenditures and maintaining the same level of revenue or increasing tax levy. 54 Cash Balance by Planned Use (000's): The balances represented in this graph are categorized by the planned use and/or limitations determined by statute. Property Taxes by Type Property Taxes - General Levy, EDA, Debt Service and Capital 2018 - 2019 (Actual) and 2020 - 2024 (Estimated) $1,200,000 / $1,000,000 $800,000 $600,000 $400,000 $200,000 o ^o ryo ryo ryO ryo gv ti �oryti �,ory� tion) ■ General n Special Revenue ■ Existing Debt ■ Proposed Debt Proposed Capital Percent of Property Taxes - General Levy and Bonds This graph highlights the percent of levy by planned use. Increases in the levy are primarily attributed to the growth in scheduled and proposed debt levies as well as growth in the City's General levy. The overall city tax burden for a $186,600 house in 2018 is shown in the graph on the right. Debt $800 $700 $600 $500 $400 $300 $200 $100 $- Projected City Tax Impact 2018 - 2024 (Estimated) 2018 2019 2020 2021 2022 2023 2024 Projected City Tax Impact - 2018 $183,600 home The overall property tax levy for an average valued house is highlighted above. 2,500,000 2,000,000 1,500,000 1,000,000 500,000 Projected Debt Balances Based on Current Amortizations and New Debt Assumed in CIP 2018 (Actual) and 2019 - 2024 (Estimated) 2018 2019 2020 2021 2022 2023 2024 ■ G.O. Bonds • Potential G.O. Bonds t Potential G.O. Revenue Bonds ■ G.O. Revenue Bonds $2,500 $2,000 $1,500 $1,000 $500 Debt Per Capita - Comparison Cities 2012 - 2017 (Actual) 2018 - 2024 (Estimated) $ 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Falcon Heights Little Canada White Bear Lake Shoreview Roseville —0—Lauderdale Debt Balances The projected debt portfolio includes anticipated payoff of the 2018A bonds (issued for the school site) in 2020. As you can see from the chart on the right, the 2018A Tax Increment Bonds for the school site project will temporarily increase the City's overall debt portfolio, however; they are anticipated to be paid off by 2020. 55