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HomeMy WebLinkAboutCC WS PACKET 08152024CITY OF SAINT ANTHONY VILLAGE WORKSESSION AGENDA Thursday, August 15, 2024 at 5:30PM Members of the public who wish to attend the meeting may do so in person. Minutes Approval Of CC WS Meeting Minutes WS 07 -23 -2024.PDF Worksession Topics Updated Levy Scenarios/Detailed General Fund Budget Deborah Maloney, Finance Director, presenting. 1 CURRENT LEVY SUMMARY.PDF 2 GF REVENUE DETAIL.PDF 3 GF DETAIL EXP.PDF 4 LQ CASH FLOW.PDF Future Worksession Dates, Times And Agenda Items Future Agenda Items FUTURE AGENDA ITEMS.PDF Adjournment If you would like to request special accommodations or alternative formats, please contact the City Clerk at 612 -782 -3313 or email city@savmn.com . People who are deaf or hard of hearing can contact us by using 711 Relay. Our Mission is to promote a high quality of life to those we serve through outstanding city services. 1. A. Documents: 2. A. Documents: 3. A. Documents: 4. CITY OF SAINT ANTHONY VILLAGEWORKSESSION AGENDAThursday, August 15, 2024 at 5:30PMMembers of the public who wish to attend the meeting may do so in person. MinutesApproval Of CC WS Meeting MinutesWS 07 -23 -2024.PDFWorksession TopicsUpdated Levy Scenarios/Detailed General Fund BudgetDeborah Maloney, Finance Director, presenting.1 CURRENT LEVY SUMMARY.PDF2 GF REVENUE DETAIL.PDF3 GF DETAIL EXP.PDF4 LQ CASH FLOW.PDFFuture Worksession Dates, Times And Agenda ItemsFuture Agenda ItemsFUTURE AGENDA ITEMS.PDFAdjournmentIf you would like to request special accommodations or alternative formats, please contact the City Clerk at 612 -782 -3313 or email city@savmn.com . People who are deaf or hard of hearing can contact us by using 711 Relay.Our Mission is to promote a high quality of life to those we serve through outstanding city services. 1.A.Documents:2.A.Documents:3.A.Documents:4. City of St. Anthony CITY COUNCIL WORK SESSION Minutes JULY 23, 2024 Present: Mayor & Council: Mayor Pro Tem Jan Jenson, Councilmembers Lona Doolan, Thomas Randle, and Andrea Stephens. Absent: Mayor Wendy Webster Staff: City Manager Charlie Yunker. Call to Order: Mayor Pro Tem Jenson called the Work Session to order at 5:30 p.m. 1.Approval of CC WS Meeting Minutes A.July 9, 2024 Council Work Session Meeting Minutes Motion by Councilmember Doolan, seconded by Councilmember Randle, to approve the City Council Work Session Meeting Minutes of July 9, 2024 as presented. Motion carried 5-0. 2.Work Session Topics A.Falcon Heights – St. Anthony Village Potential Police Partnership Update City Manager Yunker reviewed Council approved at their April 23, 2024 Regular Meeting to continuing the exploratory process of a renewed police service partnership with the City of Falcon Heights. This moves the process into Phase 3 where a final decision is made based upon a final contract, and agreed- upon timeframe for implementation which is based on many logistical details. As part of that discussion Council noted particular items they would like to review as the process continues. Those included: Lessons learned from the previous relationship. A Police Department SWOT Analysis. Benefits to the City and the Police department on a renewed partnership. Appropriately sharing/mitigating risk. Financial plan that would not increase the St. Anthony tax levy from a renewed partnership. A staffing plan and timeline to support expansion of the department when hiring is very challenging. At the City Council’s Work Session on May 28, 2024 the Council reviewed the three primary lessons learned from the previous relationship, a Police Department SWOT analysis that included benefits to the City and the Police Department, and the staffing plan for fulfilling a contract for service and the approach to expansion of the Police Department in a very challenging hiring market. A draft contract that staff from both St. Anthony and Falcon Heights have been working on for Council review was provided. The following areas have been updated: July 23, 2024 St. Anthony Council Work Session - 2 Payment for Services – Staff is proposing a different approach to the contract price that was utilized until the previous partnership. This would be a sharing of the costs across the partner cities based on a blend of population percentage and calls for service percentage. One additional aspect was added to include a “true-up” of budgeted versus actual costs from the previous year. This is to mitigate any instances where one partner city has extraordinary costs incurred that are city-specific, as well as acknowledge to all partners when operations are under budget. Sharing of Liability Risk – In past contracts, Falcon Heights was fully indemnified as it was determined that the contracting agency had no influence over hiring or departmental policies over the police agency. The trend in recent years has been to recognize that police officers are entrusted to enforce the laws and ordinances set by the municipality, and as such a model of shared liability is both fair and practical. In the proposed contract in Section VI – Liability and Section VII – Insurance, Falcon Heights agree4s to maintain up to $4M in general liability insurance to provide to St. Anthony Village, and will be responsible for any claims up to that limit. For claims that exceed the cap, the liability would be upon St. Anthony. Both Falcon Heights and St. Anthony Village use LMCIT as their insurance provider, and historically the League’s largest claim settlements have been around the $4 million mark. Under this proposal, Falcon Heights would take on this liability for most claims but would be protected in the event claims exceeded the limits. In these instances, St. Anthony Village’s policy limits would become the secondary insurance. While general liability claims are the most expensive and concerning claims in regards to police liability, the vast majority of claims a police department experiences are automobile accidents and workers compensation claims. Under the proposed language, St. Anthony Village would maintain the sole liability for these claims. Falcon Heights would contribute to the cost of this insurance through our cost share as proposed in Section IV – Payment for Services. The League of Minnesota Cities Insurance Trust and the City Attorneys from both cities agree that the contract language is reasonable and appropriate to meet the objective of shared liability. Contract Term and Termination Timeline – An area of concern that has been raised by the community is the stability of a renewed partnership for the Police Department personnel. Staff is proposing maintaining a five-year contract term. The change staff is proposing is a longer termination timeline than under the previous partnership. Previously, services could be terminated in as little and five and one half months – written notification by July 15 and could be effective as soon as December 31, of that same year. Staff is proposing a term of no less than three years from written notice before the end of the contract term. This longer timeline allows for partners to have much more time to plan for and adapt to an exit of a partner city and ultimately allow for St. Anthony to work with the department to minimize the impact of that change. Joint Operations Committee – The contract language was adjusted to reflect the staff-level operations committee discussed at the May 28th meeting. The committee will consist of top administrators from each City and police command staff. The committee will meet at least once a year and as necessary for clarity in operations. This will be distinct from the governance role of the City Councils, which is to ensure that the St. Anthony Police Department itself and the partnership overall is meeting the expectations of St. Anthony Village and the partner cities. Next Steps – Staff from both St. Anthony and Falcon Heights will continue to work through refining all aspects, including the costs and contract price, an updated facility renovation/expansion concept to fit the department’s current and future needs. When ready Staff will schedule another Work Session for the Council to review and discuss the updated information and proposed plans. July 23, 2024 St. Anthony Council Work Session - 3 Councilmember Randle stated he has expressed his concerns from the beginning. He did not watch national news until recently. His concern is if something happens, and St. Anthony officers are involved, how do we protect them. He does not have faith they would be protected. He does not know how that can be addressed. The money thing is another concern to be discussed later. He wants to look at how that can be minimized. He was not looking for a response. Councilmember Doolan stated she still has concerns about national politics coming into St. Anthony. Some things happening in the nation are beginning to happen in St. Anthony. We are not bad people and should not be criticized for looking at the process. That is the process she will follow. She is influenced by information. She asked about the contract duration. She has spoken about the Police Chief in Orono. They start with a ten year contract. She asked Mr. Yunker to consider a ten year contract. She asked about the language about the true-up. She asked if there is an opportunity to hold extra monies received in reserve to help build up infrastructure. She asked if Falcon Heights had a contract with NYFS. Is there a public school in Falcon Heights. What Is different in their community as far as youth programming and education. She asked about the liability limit and asked what the current liability limit is and how that compares. She noticed on page 4 there is a reference to $4M and on other pages it is $2M. The contract continuation date is August 15 and how does that relate to our budget process. Mr. Yunker stated they can look at an initial longer term. Mr. Yunker believes Falcon Heights has a contract with NYFS. St. Anthony’s insurance limit is $2M and additional $1M has been purchased. The August 15 date works out fairly well as far as the budget process. Councilmember Stephens asked about what other Police Departments use as far as a dollar amount and Councilmember Doolan stated she does not know. Mr. Yunker responded he does not know as it is dependent on a number of other factors. Councilmember Stephens offered to do some research on this. Councilmember Doolan asked if there is a service level that varies by community such as wanting two officers in a patrol car. Mr. Yunker stated it is important to the Police Department that the level of service is the same throughout the three communities. How changes in expectations are handled in the future needs to be considered. Councilmember Randle stated if this is how they feel nothing can be done until the number of officers is determined. In his opinion, St. Anthony should be first. The number of officers will have to be there to make that happen. Mayor Pro Tem Jenson stated his understanding was service to St. Anthony would not be diluted and we would ramp up to serve other communities. Mr. Yunker stated there are challenges to filling Police Department open spots at this point. The question is when we could provide that level of service to Falcon Heights. The implementation timeline is staffing dependent. Mayor Pro Tem Jenson referred to true-up and asked if this is in process for Lauderdale. Mr. Yunker stated it is not. The question was raised as to coverage during the State Fair. He asked about how the approach was previously as far as insurance liability. Mr. Yunker stated the proposal shows Falcon Heights insurance would be primary and St. Anthony would be secondary. In the future the three cities would be under the contract. This one be one department for policing services. If termination of contract happens, there would be time to handle that to bring stability to the department. He would encourage a longer exit ramp time as two years is not sufficient. Mayor Pro Tem Jenson referred to the Joint Operating Committee and stated this is very important. The members will own the process and manage performance and accountability. We are still in Stage 3 of the process. Mr. Yunker stated this is the first look at the contract and we will revisit the contract language as many times as necessary. July 23, 2024 St. Anthony Council Work Session - 4 Councilmember Doolan stated the Joint Operations Committee is a key element. She suggested the Committee meet quarterly. Mayor Pro Tem Jenson stated the Committee should determine their frequency to own the process. Councilmember Doolan asked the difference of having a Joint Powers Agreement or not having one. Mr. Yunker stated for many years St. Anthony contracted with Roseville for IT Services. Now the Roseville IT is a separate entity from any of the cities. In this contract the three cities have a role. She asked what St. Anthony’s legal liability in the event enough Police Officers cannot be hired for breach of contract. Mr. Yunker stated we would not be able to fulfill our side of the contract. The implementation timeline is key. Mayor Pro Tem stated if we don’t have the headcount we don’t provide the services. The contract execution has to recognize that. Councilmember Doolan asked if the City Attorney has reviewed the contract and Mr. Yunker stated Dorsey has reviewed. She asked if there is flexibility to adjust the service fee in the event our expenses increase or their payment is flat. Mr. Yunker stated Falcon Heights is reviewing this contract at their Council work session this week and all comments will be discussed. Future Work Sessions: The next Work Session will be held on August 15, 2024 in the Council Chambers. Future Agenda Items: Adjournment: The meeting adjourned at 6:20 p.m. Respectfully submitted, Debbie Wolfe TimeSaver Off Site Secretarial, Inc. CITY OF ST. ANTHONY VILLAGE 2025 BUDGET OVERALL LEVY *2025 OVERALL PRELIMINARY LEVY 2024 $ Change 2025 % Change General Fund 5,938,338$ 317,878$ 6,256,216$ 5.35% HRA Fund 209,414 - 209,414 0.00% CIP Fund 368,200 60,000 428,200 16.30% Debt Service Funds 1,926,734 (447,714) 1,479,020 -23.24% Infrastructure Fund 635,447 447,714 1,083,161 70.46% Building Improvement Fund 98,000 17,500 115,500 17.86% Park Improvement Fund 15,000 15,000 30,000 100.00% Total 9,191,133$ 410,378$ 9,601,511$ 4.46% *Factors included in Preliminary Levy estimate: 2) Health Insurance premiums increased 9.1 % - estimated for city portion of increase with current elections $72,925 4) Professional Services, Contracted IT services costs and other contracted services are up $54,400 due to activity levels and anticipated rate increases due to inflation. 5) Remaining budget items netted to an increase of $32,223 6) Reflects $921 increase in Local Government Aid 7) Base increase of 2025 charges for police services adds revenue of $68,688 8) Includes estimated $50,000 increase in excess TIF collections. 9) Liquor transfer to General Fund remains at $275,000. 10) HRA Levy remains at same level as 2024. 11) Debt service levy at a zero levy increase. 12) Infrastructure annual levy increases is consistent with Long Term Capital plans. 13.) Building fund increase of additional $12,500 to accommodate Solar on Public Buildings project if approved by council. 14.) CIP recommended $30,000 additional increase for health of fund balance due to inflation. 15.) Park Improvements fund levy recommended increase of $15,000 for health of fund and greater ability to fund minor ammenity upgrades. Please note that for the every $91,911 in General Fund incremental spending, equals a 1% overall levy increase. Year Levy % increase COLA 2025 4.46% 3.00% Base Levy COLA not including market adjustments 2024 5.80% 3.50% 2023 5.39% 3.00% 2022 4.80% 3.00% 2021 3.37% 2.00% HRA, Capital and Debt Levy Impacts Past five year levy increases General Fund Cost Drivers 1) Estimated Union contracts COLA settlements at 3% , plus appropriate market adjustments. Net impact after use of one time public safety aid $241,131. 3) Hennepin County Assessor services will be provided with no fees to Cities per 2025 JPA, savings of $82,000 from 2024 General Fund Revenue Impacts 101-3101-0-0-02 12/31/2022 12/31/2023 12/31/2024 Fiscal Year 2025 12/31/2020 ACTUAL ACTUAL Actual ACTUAL BUDGET EST ACTUAL BUDGET 2020 2021 2022 2023 2024 2024 2025 TAXES 101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 4,572,738$ 4,737,190$ 5,029,375$ 5,477,339$ 5,819,620 5,819,620$ 6,131,092$ BASED ON PRELIMINARY ESTIMATES 101-3102-0-0-01 TAX - DELINQUENT -34,379 15,046 4,653 14,907 5,000 19,080 5,000 Based on current run rate 101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY 345 17,158 15,391 14,842 5,000 20 5,000 Based on current run rate 101-3105-0-0-01 TAX - TIF 262,104 215,555 253,588 171,291 175,000 237,848 275,000 Based on increased Ramsey County 2024 run rate TOTAL 4,869,566$ 4,984,950$ 5,303,007$ 5,678,379$ 6,004,620 6,076,568 6,416,092 LICENSES 101-3210-1-1-01 LICENSE ON SALE INTOXICATING 16,400$ 17,767$ 24,600$ 23,233 24,600 27,787 24,600 Based on current License count 101-3210-1-1-02 LIQUOR INVST /COMPLIANCE 1,000 500 1,000 500 - 500 - No fines for noncompliance anticipated 101-3210-1-1-03 LICENSE WINE & BEER 3,000 3,500 3,000 4,500 4,500 3,125 3,125 Based on current License count 101-3210-1-1-04 LICENSE BEER 3.2% 200 200 200 200 200 200 200 Based on current License count 101-3211-1-1-01 LICENSE RENTAL SF 16,100 15,250 17,100 17,450 16,850 18,450 18,000 Based on Est. current License count trend 101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 17,190 20,010 20,150 26,445 26,500 25,364 25,000 Based on current License count- partial Doran and Hayden license in 2023 101-3212-1-1-00 LICENSE CIGARETTE SALES 2,100 2,600 2,100 2,400 2,400 2,100 2,100 Based on current License count 101-3213-1-2-00 LICENSE DOG - 500 40 - - - Reg. Dog License retired in 2017 replaced w/ Dangerous dog license 101-3214-1-1-00 LICENSE SERVICE STATION 1,590 1,590 1,590 1,830 1,590 1,590 1,590 Based on current License count for active stations 101-3215-1-1-00 LICENSE OTHER 430 430 370 1,310 1,690 1,180 1,200 Based on current License count 101-3216-1-2-00 LICENSE FIREWORKS 100 100 100 100 100 100 100 Based on current License count 101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 4,075 5,075 3,955 3,430 3,250 2,485 3,250 License count varies based on construction activity 101-3219-1-1-00 LICENSE HAULERS 1,350 1,350 1,200 900 900 750 900 3 Commercial / 1 Residential Hauler TOTAL 63,535$ 68,872$ 75,405$ 82,298$ 82,580$ 83,631$ 80,065$ PERMITS 101-3220-1-1-00 PERMITS LAND USE 9,960$ 18,955$ 19,130$ 22,562 8,021$ 16,391 12,800$ Conservative Est of run rate 101-3221-1-1-00 PERMITS BUILDING 131,472 462,511 169,381 344,054 120,064 81,978 105,000 2025 baseline estimate 101-3221-1-1-01 PERMITS PLAN CHECK 53,429 275,669 80,036 86,421 52,612 42,447 45,000 2025 baseline estimate 101-3222-1-1-00 PERMITS GAS, HVAC 11,083 107,878 71,784 33,817 22,027 22,038 22,030 2025 baseline estimate 101-3223-1-1-00 PERMITS PLUMBING 8,854 101,685 65,722 21,257 11,157 14,246 12,000 2025 baseline estimate 101-3224-1-1-00 PERMITS ELECTRICAL -20,611 62,172 28,455 66,934 20,620 16,122 20,500 2025 baseline estimate 101-3225-1-1-00 PERMITS ADMIN FEES 12,046 10,266 13,645 20,920 10,971 13,250 15,000 2025 baseline estimate 101-3228-1-1-00 PERMITS ALARM 3,260 3,215 2,615 2,385 1,750 680 1,500 Conservative Est of run rate 101-3229-1-1-00 PERMITS MISCELLANEOUS 3,982 5,224 4,750 6,992 4,900 2,708 3,000 Sign permits & ROW permits TOTAL 254,697$ 1,047,574$ 455,519$ 605,342$ 252,122$ 209,860$ 236,830$ INTERGOVERNMENTAL 101-3310-1-1-00 FEDERAL GRANTS 689,176$ 5,061 331,456 14,140 3,045 - 2,500 State vest reimbursement, 2023 SAFER GRANT NOT AWARDED 101-3320-2-2-01 ISD 282- DARE PROGRAM 16,326 - - - - - - School opted out of DARE program in 2021 101-3330-0-0-00 MVHC/LGA 613,302 640,386 649,440 652,707 717,179 717,179 718,100 2025 LGA est 101-3345-2-2-00 STATE AID-PUBLIC SAFETY STATE AID - - - 401,501 - - 2023 Legislation to provide addiltional funding for police and fire 101-3342-2-2-00 STATE AID- FIRE RELIEF - - - 72,289 - 72,000 72,000 FIRE RELEF EST BASED ON 2023 PASS THROUGH AMOUNT 101-3346-2-2-00 STATE AID- POLICE 205,476 205,489 214,782 208,047 215,000 215,000 215,000 2025 budget & 2024 est based on 2023 actual 101-3348-3-2-00 STATE AID- MSA MAINTENANCE 103,441 93,988 135,784 104,814 105,000 116,394 139,228 2025 Based on 2024 MSA Maintenance State Aid and 2025 TAA forecast 101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED) 9,856 36,082 13,240 40,445 14,500 6,951 14,500 2025 Estimated 2023/2024 Grant base level plus surplus allocation 101-3360-2-2-00 LOCAL GRANTS- POLICE 52,689 39,815 25,609 22,907 34,554 24,168 34,554 Safe and sober program estimated activity 101-3375-2-2-00 LOCAL GRANTS-RECYCLING - - 13,972 12,804 12,000 13,063 13,063 2025 projected run rate 101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS -- - 37,141 908 23,000 28,050 28,050 Includes State aid for disabled officer health insurance 101-3370-2-2-00 LOCAL GRANTS- PW -1,064 5,064 20,081 70 5,000 21,030 5,000 Opportunity operating grants / 2022 included DNA EMERALD ASH BORER GRANT TOTAL 1,691,330$ 1,025,885$ 1,441,505$ 1,530,632$ 1,129,278$ 1,213,835$ 1,241,995$ GENERAL FUND REVENUES DETAIL Fiscal Year 2025 12/31/2020 ACTUAL ACTUAL Actual ACTUAL BUDGET EST ACTUAL BUDGET 2020 2021 2022 2023 2024 2024 2025 GENERAL FUND REVENUES DETAIL 101-3380-1-1-03 CS MWMO 115,381$ 114,695$ 119,045$ 129,665 123,106 124,852 128,598 2025 based on personnel billing rates & HR time 101-3380-1-1-04 CS BIRCHWOOD -8,138 8,529 10,258 12,612 12,612 16,112 16,112 Based on current level of contract services and rate increase 101-3380-1-1-05 CS NINENORTH 12,000 36,000 36,023 45,960 38,948 38,948 2025 based on personnel billing rates & EST. time 101-3380-1-2-07 CS ISD 282 6,445 8,834 14,035 15,618 15,450 16,900 15,450 Based on current level of contract services 101-3380-2-1-08 CS PD OTHER REIMB OT - - - - - - - Other reimbursed OT, No National event involvement anticipated 101-3380-3-1-05 CS HENNEPIN 39,532 40,505 36,377 41,337 39,269 33,886 33,886 Estimated at same as 2024 Actual 101-3380-3-1-06 CS NEW BRIGHTON FUEL -76,610 6,556 - - - - - NEW BRIGHTON PURCHASING ENDED FEB 2021 101-3380-5-1-01 CS LAUDERDALE 747,071 773,218 802,283 860,310 983,765 983,765 1,052,453 7% increase of PD contract TOTAL 993,177$ 964,338$ 1,017,998$ 1,095,565$ 1,220,162$ 1,214,463$ 1,285,447$ $68,688.00 FINES 101-3510-1-1-00 COURT FINES 71,974$ 98,582$ 69,127$ 97,313 78,000 90,000 99,000 2025 projected run rate 101-3510-1-1-01 FALSE ALARMS -3,600 14,581 4,900 4,400 3,700 3,000 3,700 Est run rate 101-3885-2-1-00 POLICE IMPOUND FEES 360 - - - 30 - ADMN DUTIES ASSUMED BY TOW COMPANY IN 2020 TOTAL 75,934$ 113,163$ 74,027$ 101,713$ 81,700$ 93,030$ 102,700$ REIMBURSEMENTS AND OTHER REVENUES 101-3410-0-1-00 CLEAN-UP DAY FEES -$ -$ 3,803$ 395 - - - Clean-up day now conducted by Aspen Waste 101-3622-1-1-00 WT LEASE RENTALS 60,280 62,401 62,118 66,806 65,943 64,654 64,654 2024 SCHEDULED RENTS. 101-3800-1-1-00 DONATIONS GENERAL - - 6,162 - 500 - - Est of run rate 101-3800-2-1-01 DONATIONS PD 400 500 - 500 500 - - Est of run rate 101-3800-2-1-02 DONATIONS PD CRIME PREVENTION - 100 - - - - - Est of run rate 101-3800-4-1-00 DONATIONS PARKS - 10 - - - - - Est of run rate 101-3804-1-1-00 RR- MISCELLANEOUS -15,605 6,108 9,652 6,725 3,500 1,617 3,500 Miscellaneous cost reimbursements / no net levy impact 101-3805-4-1-00 CABLE FRANCHISE FEES 95,517 103,768 96,099 89,882 88,350 84,942 80,000 2024 Comcast cable fees at conservative estimate 101-3601-0-0-02 SPECIAL ASSESSMENTS - - 5,935 5,990 - 3,076 - Certified waste hauler bills………..passed thorough to Hauler / not budgeted - no levy impact 101-3809-0-0-00 LMC DIVIDENDS 17,117 32,487 22,287 (85) 15,000 2,087 1,500 2024 dividend placeholder 101-3810-0-0-00 INVESTMENT INCOME 36,153 (8,752) (92,847) 190,205 1,500 50,000 50,000 Improved interest rates offset by market adjustment for existing CD'S at lower rates. 101-3810-1-1-00 MISCELLANEOUS 1,934 9,309 1,200 1,676 1,250 9,507 1,250 includes, branch chipping, sac/DOLI admin fees, etc. 101-3890-0-0-00 INSURANCE PROCEEDS 21,709 4,989 18,777 11,693 500 2,160 - TOTAL 248,715$ 210,919$ 133,186$ 373,788$ 177,043$ 218,044$ 200,904$ TRANSFERS IN 101-3920-0-0-00 LIQUOR FUND 250,000$ 250,000$ 275,000$ 275,000$ 275,000$ 275,000 275,000$ Liquor transfer same level as 2024 101-3920-0-0-00 TIF ADMINISTRATION FEES 12,500 15,000 15,000 15,000 15,000 15,000 15,000 Additional staff time with TIF redevelopment activities 101-3920-0-0-00 WATER FILTRATION INT EARNINGS - - - - - 101-3920-0-0-00 CAPITAL RESERVE/OTHER TRANSFERS - 9,729 - - - - 101-3920-0-0-00 ONE TIME PUBLIC SAFETY AID - - - - 167,735 167,735 233,766 PARTIAL USE OF 2023 PUBLIC SAFETY AID TOTAL 262,500$ 274,729$ 290,000$ 290,000$ 457,735$ 457,735$ 523,766$ TOTAL FUND REVENUE 8,459,454$ 8,690,430$ 8,790,648$ 9,757,717$ 9,405,241$ 9,567,166$ 10,087,798$ CHARGES FOR SERVICES Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 MAYOR / CITY COUNCIL 101-4110-11-0000 CN REGULAR EMPLOYEE 38,256$ 38,256$ 38,256$ 38,256$ 38,256$ 38,256$ 38,256$ 0.00% NO CHANGE IN 2025 COUNCIL COMPENSATION 101-4121-11-0000 CN PERA 1,553 1,553 1,515 1,553 1,515 1,515 1,515 0.00% 5% CONTRIBUTION RATE, ONE OPT OUT 101-4122-11-0000 CN FICA/MEDICARE 1,113 1,001 1,048 1,001 1,048 1,048 1,048 0.00% 1.45% CONTRIBUTION RATE - MEDICARE, PLUS ONE MEMBER SS TAX 6.2 PERC BW 101-4300-11-0000 CN PROFESSIONAL SERVICES 20,270 10,127 8,224 12,139 9,250 9,250 9,250 0.00% INCLUDES COSTS RELATED TO GOAL SETTING , 2023 REGIONAL INDICATORS UPDATED $3500 101-4309-11-0000 CN MISC CONTRACTED SERVICES 846 850 876 1,749 1,370 1,370 1,521 11.00% BASED ON CONTRACTED IT /SW SPREADSHEET 101-4315-11-0000 CN RECORDING SERVICE 5,923 6,567 6,235 6,490 7,057 12,000 12,000 70.04% 2025 PROJECTED RUNRATE 101-4341-11-0000 CN TRAINING, CONF., AND MTG. 7,701 7,623 9,425 8,481 10,250 11,000 10,609 3.50% HIGHER ACTIVITY RETURNING 101-4342-11-0000 CN MEMBERSHIPS & DUES 13,616 21,128 28,695 30,693 32,100 32,100 33,224 3.50% 2025 PROJECTED RUNRATE 101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES 472 97 435 461 550 550 550 0.00% SISTER CITY COSTS 101-4352-11-0000 CN CITY NEWSLETTER 10,037 21,626 19,255 20,666 21,942 21,942 22,710 3.50% 2025 PROJECTED RUNRATE 101-4499-11-0000 CN MISCELLANEOUS 3,446 901 153 25 1,000 500 1,000 0.00% TOTAL 103,232$ 109,729$ 114,117$ 121,513$ 124,338$ 129,531$ 131,682$ 3.49% GENERAL MANAGEMENT 101-4110-12-0000 GM REGULAR EMPLOYEE 147,527$ 107,171$ 135,660 140,373$ 146,007$ 152,077 179,377$ 22.86%INCLUDES ESTIMATED WAGE ADJUSTMENTS 4 PERCENT/PART'L FUNDING NEW SUSTAINABILITY POSITION 101-4121-12-0000 GM PERA 11,450 7,704 10,536 10,784 10,951 11,406 13,453 22.86% BASED ON CURRENT PERA FUNDING RATE 101-4122-12-0000 GM FICA/MEDICARE 9,878 7,419 9,952 9,683 11,170 11,634 13,722 22.86% BASED ON ER 7.65% OF GROSS 101-4131-12-0000 GM INSURANCE HEALTH 9,149 3,189 6,426 14,711 22,303 26,777 29,214 30.99% ONE EMPLOYEE ON PLAN - TWO OPT OUT 101-4135-12-0000 GM INSURANCE WC 1,527 1,726 1,570 2,019 2,766 2,766 2,863 3.50% BASED ON 2024/2025 RENEWAL 101-4211-12-0000 GM OFFICE SUPPLIES 183 197 226 243 250 400 280 12.00% ADJUSTED TO ESTIMATED RUN RATE 101-4310-12-0000 GM MISC CONTRACTED SERVICES - - 1,492 2,995 600 20,297 10,000 1566.67% 2024 Includes Public Relations consultants 101-4309-12-0000 GM CONTRACTED IT & SW SUPPORT 421 1,229 350 455 550 550 569 3.50% SHARE OF ADP CHARGES 101-4325-12-0000 GM COMMUNICATIONS - 31 8 - 300 300 300 0.00% KEPT FLAT 101-4341-12-0000 GM TRAINING, CONF., AND MTG. 4,143 3,500 7,389 5,823 9,500 9,500 9,500 0.00% RETURNING TO PRE COVID ACTIVITY LEVEL 101-4342-12-0000 GM MEMBERSHIPS & DUES 4,864 6,365 7,483 5,647 7,500 7,500 7,800 4.00% INCLUDES METRO CITIES, NLC, MCCM, LOCAL COMMUINITY ORGANIZATIONS 101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 7,365 7,404 7,575 11,086 11,970 11,970 12,389 3.50% OCES NEW VENDOR EARLY 2023 101-4499-12-0000 GM MISCELLANEOUS 22 107 - 134 275 275 285 3.50% TOTAL 196,528$ 146,042$ 188,667$ 203,951$ 224,141$ 255,451$ 279,752$ 24.81% PLANNING 101-4110-13-0100 PL REGULAR EMPLOYEE 8,307$ 9,002$ 9,410 9,785$ 10,166$ 10,166 23,258$ 128.78% 3.5 PERCENT/REALLOCATION OF POSITIONS WITH CREATION OF NEW SUST. POS 101-4110-13-0000 PL COMMISSION 1,390 2,065 2,270 2,005 2,500 2,500 2,500 0.00% BASED ON MEETINGS ATTENDED BY COMMISSIONERS 101-4111-13-0000 PL OVERTIME - - - - 260 260 260 0.00% KEPT FLAT 101-4121-13-0000 PL PERA 623 649 863 977 782 782 1,764 125.57% ADJUSTED TO ESTIMATED RUN RATE 101-4122-13-0000 PL FICA/MEDICARE 742 847 894 902 778 778 1,779 128.78% ADJUSTED TO ESTIMATED RUN RATE 101-4131-13-0000 PL INSURANCE HEALTH 1,869 1,972 378 384 408 408 445 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4226-13-0000 PL GENERAL SUPPLIES 35 155 1,141 68 125 125 125 0.00% KEPT FLAT - SIGNS FOR PLAN COMMISSION 101-4302-13-0000 PL CONTRACTED PLANNER 61,215 61,793 57,581 55,050 70,400 55,000 65,000 -7.67% ADJUSTED TO ESTIMATED RUN RATE 101-4305-13-0000 PL GIS CONTRACTED SERVICES 9,454 11,177 5,757 12,044 12,500 12,500 13,000 4.00% ADJUSTED TO ESTIMATED RUN RATE 101-4341-13-0000 PL TRAINING, CONF. & MTG. 168 318 - 688 500 500 500 0.00% PLANNING COMMISSION TRAINING/GOAL SETTING 101-4351-13-0000 PL NOTICES & PUBLICATIONS - - - 1,015 - - - 0.00% GENERAL FUND EXPENDITURES DETAIL Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL TOTAL 83,804$ 87,978$ 78,292$ 82,919$ 98,419$ 83,019$ 108,631$ 10.38% Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL ADMINISTRATIVE SERVICES 101-4110-14-0000 AD REGULAR EMPLOYEE 33,618$ 35,432$ 65,419 78,252$ 84,217$ 84,217 92,314$ 9.61% INC ESTIMATED WAGE ADJ/INCL RECYCLYING/INC PT COMM STAFF 101-4111-14-0000 AD OVERTIME 3,152 - - - - - - 0.00% EARLY VOTING PROCESS NOW PART OF RAMSEY ELECTION CONTRACT 101-4112-14-0000 AD PART-TIME EMPLOYEE 3,989 1,216 - - - - - 0.00% EARLY VOTING PROCESS NOW PART OF RAMSEY ELECTION CONTRACT 101-4121-14-0000 AD PERA 2,492 2,597 4,314 4,887 6,316 6,316 6,924 9.61% BASED ON CURRENT PERA FUNDING RATE 101-4122-14-0000 AD FICA/MEDICARE 1,891 1,846 4,915 5,986 6,443 6,443 7,062 9.61% BASED ON ER 7.65% OF GROSS 101-4131-14-0000 AD INSURANCE HEALTH 6,854 7,889 1,890 1,920 2,040 2,040 2,226 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4211-14-0000 AD OFFICE SUPPLIES 1,409 1,427 273 732 750 750 776 3.50% 2025 PROJECTED RUNRATE 101-4221-14-0000 AD SUPPLIES- EQUIPMENT 108 - 282 345 250 250 259 3.50% 2025 PROJECTED RUNRATE 101-4226-14-0000 AD POSTAGE 346 500 - 74 - 100 100 0.00% PART OF ELECTION CONTRACT 101-4309-14-0000 AD CONTRACTED SERVICES 20,700 28,980 28,980 28,980 35,500 35,500 36,109 1.72% 2025 PROJECTED RUNRATE 101-4315-14-0000 AD MISC CONTRACTED SERVICES 46,285 40,232 8,426 - 2,500 2,500 2,500 0.00% 2025 PROJECTED RUNRATE 101-4339-14-0000 AD REPAIR & MAINTENANCE 2,317 2,447 2,791 4,187 5,000 5,000 5,000 0.00% 2025 PROJECTED RUNRATE 101-4341-14-0000 AD TRAINING, CONF. & MTG. 1,701 379 823 1,513 1,200 1,200 1,200 0.00% 2025 PROJECTED RUNRATE 101-4342-14-0000 AD MEMBERSHIPS & DUES 131 - 85 710 160 160 160 0.00% CLERKS ASSOCIATION 101-4351-14-0000 AD NOTICES & PUBLICATIONS - - 686 848 1,800 1,800 1,800 0.00% PUBLIC MAILING/ANNUAL REPORTS PRINTING & COMMUNICATIONS SUBSCRIPTIONS 101-4435-14-0000 AD CLEAN-UP DAY COSTS - - 8,303 1,525 700 2,300 2,300 228.57% STARTING IN 2023 city cost limited to cardboad recycling events 101-4499-14-0000 AD MISCELLANEOUS 448 90 3,788 289 150 150 200 33.33% 2025 PROJECTED RUNRATE TOTAL 125,440$ 123,034$ 130,973$ 130,248$ 147,026$ 148,726$ 158,929$ 8.10% FINANCIAL SERVICES 101-4110-15-0000 FS REGULAR EMPLOYEE 118,308$ 129,103$ 161,825 191,880$ 200,768$ 200,000 211,095$ 5.14% INCLUDES ESTIMATED 3 % WAGE ADJUSTMENTS + ALLOCATIONS FROM ASR 101-4112-15-0000 FS PART-TIME EMPLOYEE - - 9,224 - - - - 0.00% PT STAFF CONVERTED TO FT UNDER REGULAR EMPLOYEE 101-4111-15-0000 FS OVERTIME 7,778 9,141 3,975 3,644 5,000 5,000 5,275 5.50% INFLATE 2024 BUDGET 4 PERC + ALLOCATIONS FROM ASR 101-4121-15-0000 FS PERA 9,276 9,796 10,262 14,107 15,433 15,375 16,228 5.15% BASED ON CURRENT PERA FUNDING RATE 101-4122-15-0000 FS FICA/MEDICARE 7,011 7,527 11,064 16,951 15,741 15,683 16,552 5.15% BASED ON ER 7.65% OF GROSS 101-4131-15-0000 FS INSURANCE HEALTH 24,083 22,626 25,244 27,024 21,221 29,045 30,000 41.37% SPLIT 9.1% PREMUIM INCREASE 2025 101-4135-15-0000 FS INSURANCE WC 1,739 1,137 1,081 1,458 1,960 1,960 2,029 3.50% BASED ON 2024/2025 RENEWAL 101-4133-15-0000 FS LIFE INSURANCE 851 1,106 3,106 2,889 3,250 3,068 3,364 3.50% 2025 PROJECTED RUN RATE (CITY-WIDE COST) 101-4211-15-0000 FS OFFICE SUPPLIES 5,479 5,868 7,667 4,287 6,200 6,200 6,200 0.00% 2025 PROJECTED RUNRATE 101-4221-15-0000 FS SUPPLIES - EQUIP 468 1,096 228 118 1,000 1,000 1,000 0.00% MINOR EQUIPMENT NEW & REPLACEMENT 101-4226-15-0000 FS GENERAL SUPPLIES 2,760 1,987 2,966 848 2,100 2,100 2,100 0.00% 2025 PROJECTED RUNRATE 101-4300-15-0000 FS PROFESSIONAL SERVICES 15,513 15,598 17,318 17,758 18,200 20,000 20,000 9.89% 2023 EST.ACTUAL & 2024 BUDGET INCLUDES GASB 87 101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 6,275 5,166 4,782 4,733 5,820 5,980 6,387 9.74% BASED ON CONTRACTED IT /SW SPREADSHEET 101-4310-15-0000 FS MISC CONTRACTED SERVICES 5,411 5,817 5,805 6,660 6,444 6,800 6,800 5.52% BASED ON MISC CONTRACTED SERVICES SPREADSHEET 101-4315-15-0000 FS HC ASSESSOR SERVICES - 567 - - - - - 0.00% SA FEES CHARGES TO DEBT SEVICE FUNDS 101-4325-15-0000 FS COMMUNICATIONS 1,125 595 705 550 660 660 660 0.00% KEEP FLAT 101-4339-15-0000 FS REPAIR & MAINTENANCE 155 76 - - 150 150 150 0.00% KEEP FLAT 101-4341-15-0000 FS TRAINING, CONF. & MTG. 404 394 2,654 419 2,500 2,500 3,000 20.00% INCLUDES TUITION REIMBURSEMENT PLACEHOLDER/NEW EE TRAINING 101-4342-15-0000 FS MEMBERSHIPS & DUES 145 105 221 240 175 670 670 282.86% 2025 PROJECTED RUNRATE 101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 1,973 950 1,014 2,283 1,850 3,140 2,600 40.54% 2025 PROJECTED RUN RATE - ENVELOPES, BUSINESS CARDS, CHECK STOCK Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL 101-4351-15-0000 FS NOTICES & PUBLICATIONS 2,727 3,324 3,588 5,773 4,200 4,400 5,000 19.05% 2025 PROJECTED RUNRATE 101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 88,842 80,968 74,918 77,144 78,298 78,300 81,263 3.79% BASED ON 2024/2025 RENEWAL + AMTS PREVIOUSLY ALLOCATED TO ASR 101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 6,381 15,112 8,159 11,725 12,032 12,050 12,453 3.50% MWMO/NINE NORTH - 3118 EACH CIVIC, MWMO - ADP -5800 101-4499-15-0000 FS MISCELLANEOUS 61 35 - 89 150 200 315 110.17% 2025 PROJECTED RUNRATE + AMTS FROM ASR TOTAL 306,765$ 318,094$ 355,806$ -$ 390,580$ 403,152$ 414,281$ 433,141$ 7.44% LEGAL 101-4312-16-0000 AT GENERAL LEGAL 26,768$ 58,099 29,468 42,440 50,500 65,440 52,268$ 3.50% 2025 PROJECTED RUN RATE - EST INC 5% 101-4313-16-0000 AT CIVIL LITIGATION 10,952 - 5,308 1,807 50,000 20,000 30,000 -40.00% 2025 PROJECTED RUN RATE - FLAT 101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 42,000 60,000 60,000 70,000 16.67% AFTER SEVERAL YEARS, REBASED BY PROSECUTOR TOTAL 79,720$ 100,099$ 76,776$ 86,247$ 160,500$ 145,440$ 152,268$ -5.13% ASSESSING 101-4110-17-0000 ASR REGULAR EMPLOYEE 3,324$ 3,378$ 3,474 3,524$ 3,134$ 3,134 -$ -100.00% MOVED TO FS BEGINNING 2025 101-4111-17-0000 ASR OVERTIME EMPLOYEE 136 230 147 65 500 - - -100.00% MOVED TO FS BEGINNING 2025 101-4121-17-0000 ASR PERA 258 270 271 275 273 273 - -100.00% MOVED TO FS BEGINNING 2025 101-4122-17-0000 ASR FICA/MEDICARE 266 277 277 190 278 278 - -100.00% MOVED TO FS BEGINNING 2025 101-4131-17-0000 ASR INSURANCE HEALTH 564 604 590 615 204 204 - -100.00% MOVED TO FS BEGINNING 2025 101-4226-17-0000 ASR GENERAL SUPPLIES 84 56 55 55 125 125 - -100.00% MOVED TO FS BEGINNING 2025 101-4311-17-0000 ASR HC ASSESSOR SERVICES 69,000 71,000 73,000 78,000 82,000 82,000 - -100.00% NO FEES TO CITIES FOR 2025 PER HENN CO ASSESSOR JPA 101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - - - - 75 75 - -100.00% MOVED TO FS BEGINNING 2025 TOTAL 73,631$ 75,814$ 77,814$ 82,724$ 86,589$ 86,089$ -$ -100.00% CITY BUILDINGS 101-4310-18-0000 CB MISC CONTRACTED SERVICES 54,223$ 59,468 62,884 77,657$ 63,226 63,226 65,439$ 3.50%BASED ON MISC. CONTRACTED SERVICES SPREADSHEET AND CONSOLIDATED SERVICES SPREADSHEET 101-4325-18-0000 CB COMMUNICATIONS 5,688 4,951 3,234 3,381 3,740 3,740 3,871 3.50% 2025 PROJECTED RUNRATE 101-4340-18-0000 CB REPAIRS AND MAINTENANCE 32,253 23,392 15,155 24,037 26,000 35,000 26,910 3.50% 2025 PROJECTED RUNRATE 101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 32,270 34,405 43,155 40,238 50,684 50,684 52,458 3.50% 2025 PROJECTED RUNRATE 101-4920-18-0000 CB TRANSFER CH RENT 96,588 100,451 105,474 120,000 135,000 135,000 120,000 -11.11% RETURNED TO 2023 FUNDING LEVEL TOTAL 221,022$ 222,667$ 229,902$ 265,313$ 278,650$ 287,650$ 268,678$ -3.58% CABLE FRANCHISE 101-4110-19-0000 CF REGULAR EMPLOYEE 8,307$ 9,002$ 9,410 9,785$ 10,166$ 10,166 10,522$ 3.50% INCLUDES ESTIMATED 3.0 % WAGE ADJUSTMENTS 101-4121-19-0000 CF PERA 623 649 863 977 762 762 789 3.50% BASED ON CURRENT PERA FUNDING RATE 101-4122-19-0000 CF FICA/MEDICARE 636 689 720 749 778 778 805 3.50% BASED ON ER 7.65% OF GROSS 101-4131-19-0000 CF INSURANCE HEALTH 1,869 1,972 378 384 408 408 445 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4211-19-0000 CF OPERATING SUPPLIES - - - - 250 250 259 3.50% 2025 PLACEHOLDER 101-4221-19-0000 CF SUPPLIES- EQUIPMENT 44 - - - 550 550 569 3.50% 2025 PLACEHOLDER 101-4307-19-0000 CF NSCC OPERATING SUPPORT 31,881 36,618 36,843 37,667 43,922 43,922 45,459 3.50% 2025 PROJECTED RUN RATE 101-4310-19-0000 CF MISC CONTRACTED SERVICES 3,573 3,752 3,939 6,056 7,100 7,100 7,100 0.00% BASED ON MISC. CONTRACTED SERVICES SPREADSHEET 101-4341-19-0000 CF TRAINING, CONF & MTG - - - - - - - 0.00% TOTAL 46,934$ 52,682$ 52,153$ 55,618$ 63,936$ 63,936$ 65,948$ 3.15% Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL POLICE PROTECTION 101-4110-21-0000 PD REGULAR EMPLOYEE 2,079,493$ 2,145,502$ 2,175,142 2,193,155$ 2,556,019$ 2,556,019$ 2,800,000 9.55% INCLUDES ESTIMATED 2025 WAGE ADJUSTMENTS AND UNIFORM COSTS 101-4110-21-0300 PD NEW OFFICER TRAINING PERIOD-WAGES - 71,022 101,149 101,149 113,287 12.00% INCLUDES ESTIMATED 3 MONTH TRAINING FOR NEW OFFICERS IN 2025 101-4110-21-0100 PD MECHANIC ALLOC-WAGES 17,677 19,333 20,878 22,310 24,443 24,443 25,299 3.50% INCLUDES ESTIMATED WAGE ADJUSTMENT 101-4110-21-0200 PD DARE/ CADET PROGRAM -WAGES 8,648 8,697 46 4,313 33,581 33,580 34,756 3.50% POLICE CADET PROGRAM INTRODUCED MID - 2023 101-4111-21-0000 PD OVERTIME EMPLOYEE 120,029 110,920 231,987 177,093 142,500 150,000 159,600 12.00% 2023 HIGH OT, STAFF RETIREMENTS/MILTARY LEAVE/VARIOUS MEDICAL LEAVES 101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 21 28 90 102 250 250 259 3.50% INCLUDES ESTIMATED WAGE ADJUSTMENT 101-4111-21-0200 PD DARE / CADET - OT 582 609 - - 750 - 750 0.00% MINOR AMOUNT OF OT ANTICIPATED WITH CADET PROGRAM 101-4111-21-0300 PD SAFE & SOBER - OT 45,057 30,423 19,715 18,671 29,000 29,000 29,000 0.00% PASS THROUGH COSTS NO NET LEVY IMPACT 101-4111-21-0400 PD COURT OVERTIME 2,595 1,712 2,698 4,839 5,000 8,000 5,600 12.00% ASSUME VCET OFFICER WILL INCREASE COURT OVERTIME 101-4111-21-0500 PD OTHER REIMB OT - - - - - - - 0.00%NATIONAL EVENTS, I.E. SUPER BOWL 101-4111-21-0600 PD HIDTA OT - - 598 15,000 0.00%High Intensity Drug Trafficking OT/Offset by revenue no levy implications 101-4111-21-0700 PD VCET OT - - 150 15,000 0.00%Violent Crimes Enforcement Team OT/Offset by revenue no levy implications 101-4121-21-0000 PD PERA 379,882 385,574 407,130 414,522 478,864 492,921 559,992 16.94% BASED ON CURRENT PERA FUNDING RATE 101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,511 1,544 1,661 1,764 1,833 1,833 1,897 3.50% BASED ON CURRENT PERA FUNDING RATE 101-4121-21-0200 PD CADET - PERA 1,739 1,777 - - 2,569 2,519 2,607 1.47% BASED ON CURRENT PERA FUNDING RATE 101-4122-21-0000 PD FICA/MEDICARE 40,816 40,916 51,567 46,947 53,364 53,364 53,364 0.00% DEPT SUMMARIES FICA 101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,466 1,496 1,615 1,879 1,870 1,870 1,935 3.50%BASED ON ER 7.65% OF GROSS 101-4122-21-0200 PD CADET ALLOC-SS/MEDICARE 134 135 - 486 2,569 2,569 2,659 3.50% POLICE CADET PROGRAM 101-4131-21-0000 PD INSURANCE HEALTH 336,157 349,836 337,595 336,481 382,229 403,000 417,012 9.10% SPLIT 9.1% PREMUIM INCREASE 2025/STAFF TURNOVER EST ELECTIONS 101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 1,525 1,025 1,058 1,058 1,142 1,142 1,182 3.50% SPLIT 9.1% PREMUIM INCREASE 2025 101-4131-21-0200 PD HEALTH - DARE 1,567 1,650 - - - - - 0.00% DARE PROGRAM DISCONTINUED BY SCHOOL DISTRICT 101-4135-21-0000 PD WORKER'S COMP INS 91,376 103,259 126,888 170,162 241,932 241,932 250,400 3.50% BASED ON 2024/2025 RENEWAL AND ADDITIONAL POSITIONS 101-4212-21-0100 PD MOTOR FUELS 39,687 39,362 44,862 49,062 74,550 60,000 74,550 0.00% From 2024 Fuel Usage Spreadsheet 101-4220-21-0000 PD SQUADS CLEANING 1,285 2,205 3,550 3,660 3,800 3,800 4,200 10.53% 2025 PROJECTED RUN RATE 101-4221-21-0000 PD SUPPLIES- EQUIPMENT 1,039 101 472 518 1,500 2,500 1,500 0.00% 2025 PROJECTED RUN RATE 101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 13,653 13,513 12,209 29,726 17,000 17,000 20,000 17.65% 2025 PROJECTED RUN RATE 101-4226-21-0000 PD GENERAL SUPPLIES 16,560 18,084 28,451 39,291 27,350 30,000 30,000 9.69% INFLATE 2023 EST ACTUAL BY 8% - ADD'L OFFICERS 101-4226-21-0100 PD SHOP SUPPLIES 485 847 167 - 600 600 600 0.00% 2025 PROJECTED RUN RATE 101-4226-21-0200 PD CADET SUPPLIES/TUITION - - - - 11,300 11,300 12,000 6.19% UNIFORM AND TUTION REIMBURSEMENTS 101-4226-21-0500 PD VEST GRANT SUPPLIES 2,404 8,440 5,522 10,521 6,090 6,090 7,500 23.15% 2025 PROJECTED RUN RATE 101-4226-21-0600 PD RECRUITMENT EXPENSES - 0.00% 101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 93,147 99,107 100,017 129,613 135,380 140,000 144,104 6.44% BASED ON CONTRACTED IT SPREADSHEET 101-4310-21-0000 PD MISC CONTRACTED SERVICES 16,827 14,656 18,111 23,147 25,250 25,250 26,134 3.50% BASED ON MISC. CONTRACTED SERVICES SPREADSHEET 101-4325-21-0000 PD COMMUNICATIONS 59,186 63,118 66,861 62,195 68,800 68,800 71,208 3.50% 2025 PROJECTED RUN RATE 101-4333-21-0000 PD HC PRISONER SERVICES 7,540 9,845 5,518 1,834 5,500 5,500 5,693 3.50% 2025 PROJECTED RUN RATE, BASED ON ACTUAL TO DATE 101-4335-21-0000 PD INSURANCE CLAIMS - - - 2,829 - 5,000 - 0.00% N/A 101-4341-21-0000 PD TRAINING, CONF. & MTG. 7,488 18,140 22,312 17,770 29,450 29,450 33,000 12.05% 2025 ADDITIONAL ETI CONFERENCE 101-4342-21-0000 PD MEMBERSHIPS & DUES 4,741 4,027 6,068 6,223 6,500 6,500 6,728 3.50% 2025 PROJECTED RUN RATE 101-4350-21-0000 PD PRINTED FORMS & ENVELOPES - 1,241 975 88 1,250 1,250 1,294 3.50% 2025 PROJECTED RUN RATE Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL 101-4365-21-0000 PD INSURANCE PC / LIABILITY 60,360 64,946 60,312 53,876 53,467 53,467 55,338 3.50% BASED ON 2022/2023 RENEWAL 101-4345-21-0000 PD MISC GRANTS / REIMB INS PREMUMS 924 147 1,926 26,073 22,500 28,656 30,550 35.78% 2025 PROJECTED RUN RATE-INCLUDES HI INS. DISABLED OFFICER 101-4499-21-0000 PD MISCELLANEOUS 27 1,000 - 1,370 250 1,250 1,250 400.00% PLACEHOLDER -2023 body camera audit TOTAL 3,455,625$ 3,563,513$ 3,755,399$ 3,922,602$ 4,549,600$ 4,600,751$ 5,015,245$ 10.23% FIRE PROTECTION 41.10% 101-4110-22-0000 FD REGULAR EMPLOYEE 540,180$ 548,941$ 563,270 581,763$ 712,825$ 690,000 721,050 1.15% INCLUDES ESTIMATED 3.0 % WAGE ADJUSTMENTS 101-4110-22-0400 FD REGULAR EMPLOYEE- SAFER GRANT - - - - - - - 0.00%2024 NO SAFER GRANT MOVED ALTERNATE PLAN FOR ONE DAYTIME FF-ALSO SERVING AS ASIST. FIRE CHIEF 101-4110-22-0300 PD NEW FF TRAINING PERIOD-WAGES - - - - 16,354 16,354 16,926 3.50% 5 WEEKS TRAINING FOR NEW FF & PARAMEDIC PROGRAM 101-4110-22-0100 FD MECHANIC ALLOC- WAGES 10,101 11,048 11,930 12,749 13,967 13,967 14,456 3.50% 16% of mechanic wages/uniform 101-4111-22-0000 FD OVERTIME EMPLOYEE 35,838 48,855 66,024 54,911 49,062 49,062 50,779 3.50% 2025 PROJECTED RUN RATE 101-4111-22-0100 FD OT - UNION CONTRACT 37,539 37,956 37,534 40,079 42,127 42,127 43,601 3.50% FROM DEPT SUMMARIES OT 101-4112-22-0000 FD PART-TIME EMPLOYEE 77,157 76,501 70,573 68,416 74,024 74,024 76,615 3.50% 2024 BASED ON PT FIREFIGHTERS CURRENT RUN RATE PLUS 1.5% PLUS WAGE INCREASE OF 3.5% 101-4112-22-0100 FD CODE ENFORCEMENT 12,973 20,570 24,474 29,004 30,145 36,000 31,200 3.50% 2024 BASED ON CODE ENF. ACTIVITY INCREASING RUN RATE PLUS WAGE INCREASE OF 3.5% 101-4121-22-0000 FD PERA 109,616 113,668 118,737 120,580 145,205 141,165 147,327 1.46% BASED ON CURRENT PERA FUNDING RATE 101-4121-22-0100 FD MECHANIC ALLOC- PERA 863 882 949 1,014 1,048 1,048 1,084 3.50% BASED ON ER 7.65% OF GROSS 101-4122-22-0000 FD FICA/MEDICARE 14,936 16,116 17,048 17,254 20,933 21,050 21,423 2.34% See dept. summary-PR, Medicare on FD OT union plus fica for VT off 101-4122-22-0100 FD MECHANIC FICA/MEDICARE 837 855 923 987 1,068 584 1,106 3.50% BASED ON ER 7.65% OF GROSS 101-4123-22-0000 FD CITY CONTR- FIRE RELIEF 6,000 6,000 - 84,289 6,000 78,000 78,000 1200.00% 2022 CONTRBUTION PAID IN 2023/2024 & 2025 include est pass through Fire state aid 101-4131-22-0000 FD INSURANCE HEALTH 91,788 106,457 85,690 95,303 117,958 117,958 128,692 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 PLUS ONE ADD' FTE 101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 872 586 605 605 653 653 712 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4135-22-0000 FD INSURANCE WC 36,688 34,437 39,645 54,186 69,360 69,360 71,788 3.50% BASED ON 2024/2025 RENEWAL and 23/24 LMC rate information 101-4140-22-0000 FD UNIFORM EXPENSES 8,236 4,090 8,433 11,468 12,200 12,200 12,627 3.50% 2025 PROJECTED RUN RATE 101-4212-22-0100 FD MOTOR FUELS 5,113 5,612 7,841 9,200 11,015 11,015 11,401 3.50% From 2024 Fuel Usage Spreadsheet 101-4221-22-0000 FD SUPPLIES- EQUIPMENT 2,195 2,634 2,033 5,637 3,560 4,000 3,684 3.50% 2025 PROJECTED RUN RATE 101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 21,130 19,190 34,268 19,911 22,680 22,680 23,474 3.50% 2025 PROJECTED RUN RATE NEW TRUCK 101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 1,657 1,555 1,352 2,023 2,100 2,100 2,174 3.50% 2025 PROJECTED RUN RATE 101-4226-22-0000 FD GENERAL SUPPLIES 2,954 6,985 4,378 7,041 6,100 6,100 6,314 3.50% 2025 PROJECTED RUN RATE 101-4226-22-0100 FD SHOP SUPPLIES 428 481 811 675 1,350 1,350 1,397 3.50% 2025 PROJECTED RUN RATE 101-4227-22-0000 FD MEDICAL SUPPLIES 3,743 9,315 11,391 9,556 13,802 13,802 14,285 3.50% 2025 PROJECTED RUN RATE 101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 34,418 36,230 35,896 63,419 56,850 56,850 62,747 10.37% BASED ON CONTRACTED IT /SW SPREADSHEET- ADDED LEXIPOL IN 2023 $4,415 101-4310-22-0000 FD MISC CONTRACTED SERVICES 3,070 7,352 10,643 12,405 11,670 11,670 12,078 3.50% BASED ON MISC CONTRACTED SERVICES SPREADSHEET 101-4325-22-0000 FD COMMUNICATIONS 18,510 27,946 28,700 28,736 28,760 28,760 29,767 3.50% 2025 PROJECTED RUN RATE 101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 4,736 4,290 1,642 4,767 4,158 4,200 4,304 3.50% 2025 PROJECTED RUN RATE 101-4341-22-0000 FD TRAINING, CONF. & MTG. 24,314 19,550 25,860 34,761 30,000 30,000 31,050 3.50% 2025 PROJECTED RUN RATE NEWER FF 101-4342-22-0000 FD MEMBERSHIPS & DUES 1,595 1,764 1,850 1,320 1,700 1,700 1,760 3.50% 2025 PROJECTED RUN RATE 101-4345-22-0000 FD GRANT REIMB/EXPENDITURES 3,300 - - - 500 500 500 0.00% 2025 PROJECTED RUN RATE TOTAL 1,110,789$ 1,169,864$ 1,213,208$ 1,372,096$ 1,507,173$ 1,558,278$ 1,622,320$ 7.64% Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL PROTECTIVE INSPECTIONS 101-4110-24-0000 PI REGULAR EMPLOYEE 10,818$ 5,383$ 11,010 11,797$ 11,903$ 11,903 12,320 3.50% INCLUDES ESTIMATED 3.5 % WAGE ADJUSTMENTS 101-4121-24-0000 PI PERA 781 522 832 858 893 893 924 3.50% BASED ON CURRENT PERA FUNDING RATE 101-4122-24-0000 PI FICA/MEDICARE 845 597 842 902 911 911 942 3.50% BASED ON ER .0765 OF GROSS 101-4131-24-0000 PI INSURANCE HEALTH 1,336 1,122 1,591 1,686 1,754 1,754 1,914 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 101,020 521,098 202,649 303,029 137,887 130,000 142,713 3.50% EXPENSE BASED ON SHARE OF REVENUES 101-4321-24-0000 PI ELECTRICAL INSPECTOR 18,366 49,795 22,796 56,867 16,216 12,092 16,784 3.50% EXPENSE BASED ON SHARE OF REVENUES 101-4350-24-0000 PI PRINTED FORMS & ENVELOPES 154 - 161 - 150 150 155 3.50% 2025 PROJECTED RUN RATE TOTAL 133,548$ 578,516$ 239,882$ 375,139$ 169,714$ 157,702$ 175,752$ 3.56% EMERGENCY MANAGEMENT 101-4110-25-0000 EMS REGULAR EMPLOYEE 59,033$ 61,209$ 63,045 61,464$ 67,469$ 67,469 70,507 4.50% INCLUDES ESTIMATED 3.5 % WAGE ADJUSTMENTS 101-4121-25-0000 EMS PERA 10,304 10,826 11,146 10,866 11,942 11,942 12,480 4.50% BASED ON CURRENT PERA FUNDING RATE 101-4122-25-0000 EMS FICA/MEDICARE 856 887 914 823 978 978 1,022 4.50% 1.45% FICA rate 101-4131-25-0000 EMS INSURANCE HEALTH 7,840 8,254 8,109 7,316 9,032 9,032 9,854 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4135-25-0000 EMS INSURANCE WC 4,042 4,555 4,367 5,978 7,655 7,655 7,923 3.50% BASED ON 2024/2025 RENEWAL and 23/24 LMC rate information 101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 222 220 - - 500 500 518 3.50% 2025 PROJECTED RUN RATE 101-4227-25-0000 EMS MEDICAL SUPPLIES - - - - 50 50 52 3.50% 2025 PROJECTED RUN RATE 101-4323-25-0000 EMS PAGERS, SIREN 1,272 1,275 1,302 1,365 1,450 1,450 1,501 3.50% 2025 PROJECTED RUN RATE 101-4339-25-0000 EMS REPAIRS AND MAINTENANCE - - - 1,411 800 800 828 3.50% 2025 PROJECTED RUN RATE 101-4341-25-0000 EMS TRAINING, CONF. & MTG. - 903 840 161 1,100 1,100 1,139 3.50% 2025 PROJECTED RUN RATE 101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES 68 - - - 75 75 78 3.50% 2025 PROJECTED RUN RATE TOTAL 83,637$ 88,129$ 89,723$ 89,384$ 101,051$ 101,051$ 105,900$ 4.80% PUBLIC WORKS 101-4110-31-0000 PW REGULAR EMPLOYEE 296,772$ 269,133$ 293,003 305,834$ 321,384$ 321,384 332,632 3.50% 3.5 % WAGE ADJUSTMENT 101-4110-31-0100 PW MECHANIC 36,354 39,933 42,756 45,620 47,339 47,339 48,996 3.50% INCLUDES ESTIMATED 3.5 % WAGE ADJUSTMENTS 101-4111-31-0000 PW OVERTIME EMPLOYEE 6,382 8,932 18,168 9,756 17,000 17,000 17,595 3.50% INCLUDES ESTIMATED 3.5 % WAGE ADJUSTMENTS 101-4111-31-0100 PW OVERTIME MECHANIC 41 56 180 204 400 400 414 3.50% 2025 PROJECTED RUN RATE 101-4112-31-0000 PW PART-TIME EMPLOYEE 28,292 5,055 25,580 32,913 34,750 34,750 35,966 3.50% 2025 PROJECTED RUN RATE 101-4121-31-0000 PW PERA 23,523 20,756 23,547 23,558 28,959 28,959 29,973 3.50% BASED ON CURRENT PERA FUNDING RATE 101-4121-31-0100 PW MECHANIC ALLOC- PERA 3,022 3,088 3,354 3,547 3,550 3,550 3,675 3.50% BASED ON CURRENT PERA FUNDING RATE 101-4122-31-0000 PW FICA 24,209 18,175 23,084 23,626 28,545 28,575 29,575 3.61% BASED ON ER .0765 OF GROSS 101-4122-31-0100 PW MECHANIC ALLOC- FICA 3,243 3,318 3,555 3,783 3,652 3,621 3,748 2.63% BASED ON ER .0765 OF GROSS 101-4131-31-0000 PW INSURANCE HEALTH 69,346 67,073 64,589 63,788 75,627 75,627 82,509 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 PLUS CHANGES TO COVERAGE ELECTIONS 101-4131-31-0100 PW MECHANIC ALLOC- HI 1,203 2,170 2,117 2,177 2,285 2,285 2,365 3.50% 56% Q. Tucker 101-4135-31-0000 PW INSURANCE WC 14,354 16,239 15,689 15,881 21,466 21,466 22,217 3.50% BASED ON 2022/2023 RENEWAL and 23/24 LMC rate information 101-4140-31-0000 PW UNIFORM EXPENSES 13,734 12,824 13,239 17,896 16,513 16,513 17,091 3.50% 2023 EST ACTUAL + 5% 101-4140-31-0100 PW UNIFORM EXPENSES - MECH 396 187 168 - 200 20 207 3.50% 2025 PROJECTED RUN RATE 101-4212-31-0100 PW MOTOR FUELS MISC 1,790 571 596 2,145 600 600 621 3.50% 2025 PROJECTED RUN RATE 101-4212-31-0200 PW MOTOR FUELS NB 73,048 7,164 - - - - - 0.00% NEW BRIGHTON PW ADDED ON SITE RE-FUELING FEB 2021 101-4212-31-0300 PW FUEL - MWMO 1,373 1,676 2,092 1,818 3,150 3,150 3,260 3.50% 2025 PROJECTED RUN RATE Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL 101-4212-31-0400 PW FUEL - SANB #282 6,295 6,449 10,100 12,207 15,536 15,536 16,080 3.50% 2025 PROJECTED RUN RATE 101-4212-31-0600 PW FUEL - STREET/PARKS 13,133 11,695 16,721 17,970 21,415 21,415 22,165 3.50% 2025 PROJECTED RUN RATE 101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 11,523 14,520 22,303 17,321 20,479 20,479 21,196 3.50% 2025 PROJECTED RUN RATE 101-4223-31-0000 PW SMALL TOOLS MECHANIC - 375 487 25 600 600 600 0.00% KEPT FLAT 101-4223-31-0100 PW SMALL TOOLS 397 260 310 418 500 700 500 0.00% KEPT FLAT 101-4224-31-0000 PW STREET SIGNS 2,758 785 933 366 2,550 2,550 2,550 0.00% KEPT FLAT 101-4226-31-0000 PW GENERAL SUPPLIES 10,833 8,805 7,840 11,402 9,000 9,000 11,858 31.76% 2025 PROJECTED RUN RATE 101-4226-31-0100 PW SHOP SUPPLIES 2,622 1,331 2,676 2,295 3,000 5,900 6,000 100.00% 2025 PROJECTED RUN RATE 101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 19,956 25,857 30,338 14,992 27,000 27,000 27,945 3.50% 2025 PROJECTED RUN RATE 101-4229-31-0000 PW STREET CHEMICALS & SAND 23,415 18,913 29,976 18,207 29,640 29,640 30,677 3.50% 2025 PROJECTED RUN RATE 101-4230-31-0000 PW STORMWATER MAINTENANCE 720 - 1,440 270 - - - 0.00% Moved to Stormwater utility fund 101-4303-31-0000 PW CONTRACTED ENGINEER 27,986 27,623 33,386 42,276 37,820 44,813 46,381 22.64% 2024 6% increase after budget 101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 12,724 12,242 11,342 13,028 15,500 15,500 17,095 10.29%BASED ON CONTRACTED IT /SW SPREADSHEET 101-4310-31-0000 PW MISC. CONTRACTED SERVICES 35,856 36,376 27,959 39,131 21,044 39,000 35,344 67.95% BASED ON MISC CONTRACTED SERVICES SPREADSHEET /ACTUAL COSTS 101-4325-31-0000 PW COMMUNICATIONS 448 4,583 6,117 4,257 4,680 4,680 4,680 0.00% KEPT FLAT 101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 6,383 5,630 11,639 12,406 12,000 12,000 12,000 0.00% KEPT FLAT 101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE - 255 - - - - - 0.00% now included in city buiding repairs 101-4341-31-0000 PW TRAINING, CONF. & MTG. 731 1,886 6,469 6,274 6,500 6,700 6,700 3.08% 2025 PROJECTED RUN RATE 101-4342-31-0000 PW MEMBERSHIPS & DUES 1,166 879 594 1,079 800 1,000 1,000 25.00% 2025 PROJECTED RUN RATE 101-4344-31-0000 PW TRAINING CERT PROGRAMS 23 450 - 1,609 625 625 625 0.00% KEPT FLAT 101-4345-31-0000 PW GRANT REIMB EXPENDITURES - 5,000 28,898 5,144 5,000 21,030 5,175 3.50% grant exps for opportunity grants projected in revenue section 101-4381-31-0000 PW STREETLIGHTS & SIGNALS 60,087 68,549 80,755 84,599 86,564 86,000 86,564 0.00% KEPT FLAT 101-4435-31-0000 PW STORM CLEAN-UP COSTS 3,450 2,150 - - - - - 0.00% 101-4499-31-0000 PW MISCELLANEOUS 60 738 7,224 6,339 165 165 165 0.00% KEPT FLAT TOTAL 837,648$ 731,698$ 869,226$ 864,162$ 925,838$ 969,573$ 986,145$ 6.51% PARKS 18,574$ 101-4110-51-0000 PR REGULAR EMPLOYEE 105,447$ 110,163$ 126,588 134,633$ 140,284$ 140,284 145,194 3.50% INCLUDES ESTIMATED 3.5 % WAGE ADJ/ STEP INCREASES/REALLOCATION TO INCL NEW POSITION 101-4110-51-0100 TW REGULAR EMPLOYEE 29,401 31,510 32,264 34,162 35,671 37,738 36,919 3.50% INCLUDES ESTIMATED 3.5 % WAGE ADJUSTMENTS 101-4110-51-0200 PR COMMITTEE 600 330 700 885 600 600 621 3.50% Parks commission all opt-in for pay 101-4111-51-0000 PR OVERTIME EMPLOYEE 1,654 2,163 2,064 2,752 4,300 4,300 4,451 3.50% BASED ON EE MAPPING 101-4111-51-0100 TW OVERTIME EMPLOYEE 575 1,013 839 800 1,032 1,032 1,068 3.50% BASED ON EE MAPPING 101-4121-51-0000 PR PERA 8,630 8,162 9,878 10,754 10,844 10,521 10,890 0.42% BASED ON CURRENT PERA FUNDING RATE 101-4121-51-0100 TW PERA 2,445 2,533 2,594 2,643 2,753 2,830 2,769 0.57% BASED ON CURRENT PERA FUNDING RATE 101-4122-51-0000 PR FICA/MEDICARE 8,667 9,409 10,133 10,185 11,061 10,732 11,107 0.42% BASED ON ER 7.65% OF GROSS 101-4122-51-0100 TW FICA/MEDICARE 2,486 2,588 2,587 2,564 2,808 2,887 2,824 0.59% BASED ON ER 7.65% OF GROSS 101-4131-51-0000 PR INSURANCE HEALTH 23,441 21,865 29,022 30,250 33,084 33,084 36,095 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4131-51-0100 TW INSURANCE HEALTH 5,615 6,011 5,873 6,444 6,684 6,684 7,292 9.10% SPLIT 9.1% PREMUIM INCREASE 2025 101-4135-51-0000 PR INSURANCE WC 4,255 4,482 4,993 7,465 9,320 9,320 9,646 3.50% BASED ON 2024/2025 RENEWAL and 24/25 LMC rate information 101-4135-51-0100 TW INSURANCE WC 2,837 2,584 3,328 4,977 6,216 6,216 6,434 3.50% BASED ON 2024/2025 RENEWAL and 24/25 LMC rate information 101-4212-51-0000 PW FUEL - STREET/PARKS 40 - - - - - - 0.00% PW FUELS USE CONSOLIDATED UNDER STREETS DEPT Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base 433,748 12/31/2023 14.00 12/31/2024 1.035 ACTUAL 2020 ACTUAL 2021 ACTUAL 2022 ACTUAL 2023 BUDGET 2024 EST. ACTUAL 2024 BUDGET 2025 GENERAL FUND EXPENDITURES DETAIL 101-4226-51-0000 PR GENERAL SUPPLIES 15,700 18,005 18,654 16,159 20,366 20,366 21,079 3.50% 2025 PROJECTED RUN RATE 101-4310-51-0100 TW MISC. CONTRACTED SERVICES - - 150 290 - 2,695 - 0.00% coded to 4338 101-4325-51-0000 PR COMMUNICATIONS 1,693 1,820 3,810 4,191 4,380 4,380 4,533 3.50% BASED ON COMMUNICATION SPREADSHEET 101-4325-51-0100 TW COMMUNICATIONS 67 71 - - - - - 0.00% BASED ON COMMUNICATION SPREADSHEET 101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT. 1,356 5,650 6,028 1,918 9,000 9,000 9,315 3.50% 2025 PROJECTED RUN RATE 101-4338-51-0100 TW TREE REPLACEMENT 2,778 2,174 910 2,844 2,000 8,206 2,070 3.50% 2025 PROJECTED RUN RATE 101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 8,776 17,442 16,097 5,191 17,707 17,707 18,327 3.50% KEPT FLAT 101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE 691 - 740 860 500 500 518 3.50% KEPT FLAT 101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 15,870 35,509 37,173 42,246 41,351 41,351 42,799 3.50% 2025 PROJECTED RUN RATE 101-4415-51-0000 PR SS RENTALS 2,122 3,992 2,314 5,177 2,453 3,000 3,000 22.30% 2025 PROJECTED RUN RATE 101-4499-51-0000 PR MISCELLANEOUS - - - 75 125 125 125 0.00% KEPT FLAT 101-4499-51-0100 TW MISCELLANEOUS - - 1,539 - 125 125 125 0.00% KEPT FLAT 101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176 0.00% Annual Fixed amount TOTAL 297,321$ 339,653$ 370,455$ 379,638$ 414,840$ 425,860$ 429,376$ 3.50% OTHER EXPENDITURES AND TRANSFERS 101-4335-70-0000 INSURANCE CLAIMS 14,606$ 9,350 5,359 37,372 15,000 15,000 15,000 0.00% 2025 PROJECTED RUN RATE 101-4343-70-0000 COMMUNITY INCLUSION INTITIATIVE 1,438 13,305 11,259 23,342 16,000 16,000 16,000 0.00% Established funding and specific tracking of initiative costs 101-4346-70-0000 COLLABORATIVE INTITIATIVE 2,464 6,375 7,468 60 10,000 10,000 10,000 0.00% Established funding and specific tracking of initiative costs 101-4347-70-0000 PROPERTY RESOURCE INTITIATIVE - - - - - - - 0.00% Housing resource move to HRA Fund as aligns with fund's activity 101-4348-70-0000 SUSTAINABILITY INTITIATIVE 2,772 4,622 3,623 27,239 14,000 14,000 14,000 0.00% INCLUDES INCREASED FUNDING IN SUPPORT OF climate action plan process 101-4499-70-0000 NB MISCELLANEOUS 7,195 - 17,900 - - - - 0.00% 2022 COMMUNITY SURVEY 101-4920-70-0000 TRANSFER - SEVERENCE FUND 86,300 86,300 86,300 86,300 86,300 86,300 86,300 0.00% ANNUAL TRANSFER 101-4920-70-0000 TRANSFER - OTHER 2,500 367,845 688,455 105,950 - - - 0.00% EXCESS FUND BAL TRANSFER TOTAL 496,609$ 504,122$ 820,364$ 280,263$ 141,300$ 141,300$ 141,300$ 0.00% TOTAL FUND EXPENDITURES 7,652,254$ 8,211,634$ 8,662,756$ 8,702,397$ 9,396,267$ 9,568,638$ 10,075,066$ 7.22%Includes pass through costs not budgeted TOTAL FUND REVENUE 8,459,454$ 8,690,430$ 8,790,648$ 9,757,717$ 9,405,241$ 9,567,166$ 10,087,798$ 7.26% CHANGE IN FUND BALANCE 807,201$ 478,796$ 127,891$ 1,055,320$ 8,974$ (1,472)$ 12,732$ 41.88% BEGINNING FUND BALANCE 2,590,790 3,397,990 3,876,786 4,004,677 5,059,997 4,901,235 4,901,235 PARTIAL USE OF 2023 PUBLIC SAFETY AID (167,735) (167,735) (233,766) ENDING FUND BALANCE 3,397,990$ 3,876,786$ 4,004,677$ 5,059,997$ 4,901,235$ 4,732,029$ 4,680,201$ -4.51% CITY OF ST. ANTHONY VILLAGE LIQUOR OPERATION CASH POSITION 2018-2024 Maintain 25% gm 4% higher operating costs 2018 2019 2020 2021 2022 2023 2024 2025 stress test 2026 stress test Operating Income AUDITED AUDITED AUDITED AUDITED AUDITED AUDITED ESTIMATED 4% drop off sales 2% drop off sales Sales 5,868,809 6,160,696 7,025,468 7,260,591 7,041,690 7,066,785 7,041,807 6,760,135 6,624,932 Less COGS & Expenses 5,541,231 5,816,037 6,561,376 6,740,185 6,483,952 6,624,191 6,840,731 6,560,159 6,518,359 Less Depreciation 68,782 71,110 70,859 72,085 80,142 80,143 80,143 80,142 80,142 Less Interest Expense - - - - - - - - Plus Interest income 7,275 20,757 13,127 (3,466) (27,751) 63,934 2,250 2,250 2,250 Net Income Before Transfers 266,071 294,306 406,360 444,855 449,845 426,385 123,183 122,084 28,681 Adjustments to Operating Income Internal Loan Principal - - - - - - - - - Bond Principal - - - - - - - - - Capital Purchases - - - (49,273) - - - - - Budgeted Capital Expenditures - - - - - - - - - Change in Inventory / Payables 94,816 (189,358) 167,191 (88,651) 114,269 125,400 (50,000) (50,000) (50,000) Funds Available for Transfer 171,255 483,664 239,169 582,779 335,576 300,985 173,183 172,084 78,681 Transfer to General Fund 250,000 250,000 250,000 250,000 275,000 275,000 275,000 275,000 275,000 Transfer to Capital Equipment - - - - - - - - Transfer to Building Improvement - - - - - - - - Add Back Depreciation 68,782 71,110 70,859 72,085 80,142 80,143 80,143 80,142 80,142 Increase / (Decrease) in Cash (9,963) 304,774 60,028 404,864 140,718 106,128 (21,674) (22,774) (116,177) Beginning Cash Balance 479,505 469,542 774,316 834,344 1,239,208 1,379,926 1,486,054 1,464,380 1,441,606 Ending Cash Balance 469,542 774,316 834,344 1,239,208 1,379,926 1,486,054 1,464,380 1,441,606 1,325,429 Cash Reserve Calculation Cash Floor 250,000 250,000 250,000 250,000 275,000 275,000 275,000 275,000 275,000 One Year of Transfers Cash Ceiling 1,075,000 1,075,000 1,075,000 1,175,000 1,350,000 1,350,000 1,350,000 875,000 875,000 Three Years of Transfers + 5yr CIP Cash Above / (Below) Floor 219,542 524,316 584,344 989,208 1,104,926 1,211,054 1,189,380 1,166,606 1,050,429 Cash Above / (Below) Ceiling (605,458) (300,684) (240,656) 64,208 29,926 136,054 114,380 566,606 450,429 $100,000 $250,000 $400,000 $550,000 $700,000 $850,000 $1,000,000 $1,150,000 $1,300,000 $1,450,000 $1,600,000 2018 2019 2020 2021 2022 2023 2024 2025 2026 Low High Current Ceiling Floor Z:\LIQUOR\Liquor Financial Statements\Council Summary LQ cash flow 8/13/2024 THIS PAGE LEFT INTENTIONALLY BLANK  Date Type Staff Present August 27 Work Session Administrative Fines for Code Violations City Council City Manager City Planner August 27 Regular 2025 Proposed Budget & Levy Presentation City Council City Manager Finance Director September 10 Work Session Police Services Contract Exploration Update City Council City Manager City Planner September 10 Regular Commissioner MaryJo McGuire Presentation 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