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11-23-15 CC WS Agenda CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD CITY COUNCIL WORK SESSION COUNCIL CHAMBERS MONDAY, NOVEMBER 23,2015 6:30 P.M. AGENDA 1. CONVENE CITY COUNCIL WORK SESSION A. Roll Call Mayor Zerby Labadie Siakel Sundberg Woodruff B. Review Agenda ATTACHMENTS 2. 2016 GENERAL FUND BUDGET REVIEW Finance Director's memo 3. ADJOURN #2 MEETING TYPE Work Session City of Shorewood Work Session Item Meeting .......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Title/Subject: 2016 General Fund Budget Meeting Date: November 23, 2015 Prepared by: Bruce DeJong, Finance Director Reviewed by: Bill Joynes, City Administrator Attachments: 2016 Proposed General Fund Budget PowerPoint for Truth-in-Taxation Policy Consideration: How should General Fund budgets be prioritized and funded? Background: The General Fund budget presented here is unchanged from the preliminary budget approved in August. Staff intends to present this budget with any modifications made at tonight's work session as the basis for the Truth-in-Taxation budget hearing on Monday, December 7, 2015.The PowerPoint presentation for the Truth-in-Taxation meeting is included for your review. Financial or Budget Considerations:This budget provides funding for the basic services that the City provides. Funding it with the resources identified in the budget is a reasonable method of operating. Long-term,the City Council needs to continue to prioritize projects in the CIP and enterprise budgets and fully fund them either with user fee revenues, outside funding sources such as partnership arrangements with other cities, bond issuance, internal loans or transfers, or increased tax levies. A review of the city's finances will be explored at the City Council retreat in 2016. This budget incorporates a 3% increase in the tax levy over the current year. This budget includes a full- time administrator position in the Administration department. It is reasonable to leave that budget allocation there even though Mr.Joynes has been contracted for part of next year. As long as sufficient funds are allocated to the budget, it doesn't really matter which line item they are drawn from. There is also a contingency amount for insurance and non-union employee increases of 2.5%that is in the Council miscellaneous services budget. The remainder is to cover increased transfers to capital funds for equipment replacement and street reconstruction. Finance has made a rough estimate of the use of fund balance at year end 2015. The fund balance available calculation is shown in the PowerPoint document and results in about$521,219 available for other uses. We are recommending that$180,148 be used to balance the budget for 2016. Recommendation/Action Requested: Staff recommends that the City Council review the budgeted expenditures for the 2016 General Fund budget and direct staff to make any changes that are desired. Next Steps and Timelines: The 2016 Budget will be considered for adoption December 7.The CIP and enterprise fund budgets will be brought to City Council on December 14 to be considered for adoption. Connection to Vision/Mission: This budget contributes to providing excellent public services by maintaining high quality, reliable public services and infrastructure. Mission Statement: The City of Shorewood is committed to providing residents quality public services, a healthy environment, a variety of attractive amenities, a sustainable tax base, and sound financial management through effective, efficient, and visionary leadership. GENERALFUNDBUDGETSUMMARY ApprovedRequested ActualActualActualBudgetBudgetBudgetPercentDollar 201220132014201420152016ChangeChange REVENUES TAXES 4,783,9394,764,4724,864,6714,858,5854,931,4645,079,4083.0%147,944 6204,600271,510132,770147,770169,18014.5%21,410 LICENSES&PERMITS 175,08 INTERGOVERNMENTAL 76,10296,549122,60696,25187,25190,7514.0%3,500 S 64,82533,19441,70042,20042,2000.0% CHARGESFORSERVICE FINES&FORFEITURES 66,23059,29457,00057,00060,0005.3%3,000 E 141,013205,010253,773232,900210,400210,4000.0% MISCELLANEOUSREVENU TRANSFERS 330317,18225,00025,00025,00025,0000.0% S 5,307,5255,680,3015,537,5605,444,2065,501,0855,676,9393.2%175,854 TOTALREVENUE EXPENDITURES CITYCOUNCIL 416,79416,79416,80022,60022,6000.0% Personnel16,79 MaterialsandSupplies8872,0351,0141,2002,0002,0000.0% 4156,121110,350133,50021.0%23,150 SupportServicesandCharges80,30990,88551,41 Transfers13,60091,700369,17070,00070,00070,0000.0% 0201,414438,392244,121204,950228,10011.3%23,150 TotalCityCouncil111,59 Administration Personnel373,915240,032249,927250,323251,153414,15464.9%163,001 615,64917,85219,30020,90020,9000.0% MaterialsandSupplies18,27 SupportServicesandCharges82,008134,401140,953147,290145,50042,55070.8%(102,950) 9390,082408,732416,913417,553477,60414.4%60,051 TotalCityAdministration474,19 E FINANC Personnel120,556137,469138,464134,758134,758142,2735.6%7,515 014,60045.3%4,550 MaterialsandSupplies8,0428,54715,4159,05010,05 SupportServicesandCharges11,68614,61914,19116,00016,00015,9000.6%(100) 4160,635168,070159,808160,808172,7737.4%11,965 TotalFinance140,28 S PROFESSIONALSERVICE SupportServicesandCharges190,592199,042207,153211,060215,060226,4005.3%11,340 s190,592199,042207,153211,060215,060226,4005.3%11,340 TotalProfessionalService G PLANNIN Personnel181,382181,143182,641173,157173,157178,7973.3%5,640 MaterialsandSupplies1372923032503003000.0% SupportServicesandCharges7,6917,68414,45911,90011,00012,0009.1%1,000 g189,210189,119197,403185,307184,457191,0973.6%6,640 TotalPlannin MUNICIPALBUILDINGS MaterialsandSupplies40,79960,11856,99021,40023,40021,3009.0%(2,100) SupportServicesandCharges149,878141,22786,857165,800170,800174,8002.3%4,000 Capital2,441 0100,450103,950103,950101,513104,3132.8%2,800 Transfers102,20 TotalMunicipalBuildings295,318301,795247,797291,150295,713300,4131.6%4,700 TotalGeneralGovernment1,401,1931,442,0871,667,5461,508,3591,478,5411,596,3878.0%117,846 lesstransfers(115,800)(192,150)(473,120)(173,950)(171,513)(174,313) NetGeneralGovernment1,285,3931,249,9371,194,4261,334,4091,307,0281,422,074 POLICE MaterialsandSupplies1,328 SupportServicesandCharges991,3831,018,6801,051,1341,045,0561,072,6451,106,1653.1%33,520 Capital225,132227,764229,764229,763225,181230,0002.1%4,819 TotalPolice1,217,8431,246,4441,280,8981,274,8191,297,8261,336,1653.0%38,339 GENERALFUNDBUDGETSUMMARY ApprovedRequested ActualActualActualBudgetBudgetBudgetPercentDollar 201220132014201420152016ChangeChange FIRE SupportServicesandCharges331,987345,728348,788344,940361,315369,7142.3%8,399 6287,655278,423282,271276,156270,6202.0%(5,536) Capital277,90 TotalFire609,893633,383627,211627,211637,471640,3340.4%2,863 PROTECTIVEINSPECTIONS 6123,411117,530121,323121,323126,2994.1%4,976 Personnel114,39 MaterialsandSupplies2421572002002000.0% SupportServicesandCharges5,8136,8136,1765,3007,7008,0504.5%350 TotalProtectiveInspections120,451130,224123,863126,823129,223134,5494.1%5,326 TotalPublicSafety1,948,1872,010,0512,031,9722,028,8532,064,5202,111,0482.3%46,528 CITYENGINEER Personnel84,615460 MaterialsandSupplies144612 868,69072,18187,90087,90089,7252.1%1,825 SupportServicesandCharges21,68 TotalCityEngineer106,44769,15072,79387,90087,90089,7252.1%1,825 PUBLICWORKSSERVICES 0434,212344,742439,587494,547516,3654.4%21,818 Personnel417,33 MaterialsandSupplies120,684141,763132,205167,200167,700163,0002.8%(4,700) 8105,84595,277141,600142,600131,1008.1%(11,500) SupportServicesandCharges121,75 Capital2,500 0772,500800,000800,000830,000860,0003.6%30,000 Transfers750,00 TotalPublicWorksServices1,409,7721,454,3201,372,2241,550,8871,634,8471,670,4652.2%35,618 SNOWANDICECONTROL Personnel27,50256,86261,36358,33958,33961,4655.4%3,126 MaterialsandSupplies29,50944,83534,44445,00045,00044,0002.2%(1,000) 795,807103,339103,339105,4652.1%2,126 TotalSnowandIceControl57,011101,69 01,625,1671,540,8241,742,1261,826,0861,865,6562.2%39,569 TotalStreets&Highways1,573,23 lesstransfers(750,000)(772,500)(800,000)(800,000)(830,000)(860,000)3.6%(30,000) 0852,667740,824942,126996,0861,005,656 NetStreets&Highways823,23 E PARKSMAINTENANC Personnel101,39582,222121,626109,473109,473115,0225.1%5,549 815,61020,30023,30023,3000.0% MaterialsandSupplies17,09518,90 SupportServicesandCharges32,80738,81635,53734,60038,00040,5006.6%2,500 7139,946172,773164,373170,773178,8224.7%8,049 TotalParksMaintenance151,29 N RECREATIO Personnel37,62751,29642,66636,74336,74341,57513.1%4,832 MaterialsandSupplies1,1714,8187,4965,8005,8007,70032.8%1,900 SupportServicesandCharges15,44613,0516,18518,80018,80013,90026.1%(4,900) 042,00042,00042,00042,00042,0000.0% Transfers42,00 TotalRecreation96,244111,16598,347103,343103,343105,1751.8%1,832 TotalRecreation247,541251,111271,120267,716274,116283,9973.6%9,881 lesstransfers(42,000)(42,000)(42,000)(42,000)(42,000)(42,000) NetRecreation205,541209,111229,120225,716232,116241,997 GENERALFUNDTOTALEXPENDITURES5,170,1515,328,4165,511,4625,547,0545,643,2635,857,087 3.8%213,825 REVENUEOVER/(UNDER)EXPENDITURES137,374351,88526,098(102,848)(142,178)(180,148)26.7%(37,971) (PlannedUseofFundBalance) GENERALFUNDREVENUEDETAIL ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar 2012201320132014201420152016ChangeChange REVENUES TAXE S 3010GENERALPROPERTYTAX4,608,954,617,654,763,3194,700,224,858,5854,931,465,079,403.0%147,94 847484 3011DELINQUENTADVALOREMTAXES61,57143,29252,737 3100FISCALDISPARITIES113,41103,52111,707 06 TOTALTAXES4,783,934,764,474,763,314,864,674,858,584,931,465,079,403.0%147,94 92915484 LICENSES&PERMIT S 3211LIQUORLICENSES9,1658,8208,3009,6308,8208,8201,43083.8%(7,390) 3212TOBACCOLICENSES1,0001,2501,0001,2505005005000.0% 3216TREETRIMMINGLICENSES5105704503905005005000.0% 3217RENTALHOUSINGLICENSES7801,1401,0001,2601,0001,0001,0000.0% 3218OTHERBUSINESSLICENSESANDPE4,4117,8173,1004,1183,5003,5003,5000.0% 3221BUILDINGPERMITS124,523146,2592,000196,952100,00110,00130,0018.2%20,000 6000 3222PLANCHECKFEES31,99036,35715,00055,84115,00020,00030,00050.0%10,000 3223DOGLICENSES2,4822,1403,3001,8143,3003,3002,00039.4%(1,300) 3224FARMANIMAL150150255100100250150.0%150 3225HORSEPERMITS5025505050100.0%(50) 3230DOMESTICPARTNERSHIPREGISTRATION2575 TOTALLICENSES&PERMITS175,08204,60124,20271,51132,77147,77169,1814.5%21,41 60000000 INTERGOVERNMENTA L 3314BULLETPROOFVESTGRANT1,328247537500 3341LOCALPERFORMANCEAID1,0231,0411,0001,0531,0001,0001,0000.0% 3343MKTVALUECREDITAID2452644 3344PERAAID4,7514,7514,7514,7514,7514,7514,7510.0% 3345MUNICIPALSTATEAIDFORSTREET68,75570,47964,65073,68568,00070,00073,0004.3%3,000 3362GRANTS20,00542,53622,50011,50011,5000.0% TOTALINTERGOVERNMENTAL76,1096,5470,401122,6096,25187,25190,7514.0%3,50 2960 CHARGESFORSERVICES 3400CHARGESFORSERVICES4,037 3413ZONINGANDSUBDIVISIONFEES7,2435,0704,50011,374,0004,5004,5000.0% 4 3414PASSTHRUCHARGES10,03(9,034) 4 3415SALEOFCOPIES2642201,0003765005005000.0% 3417SPECIALASSESSMENTSEARCHES3502001501002002002000.0% 3471RECREATIONRENTALS1,4981,52429,5030,0001,5001,5000.0% 4 3472TREESALES6,828 3473PARKPROGRAMS31,35732,8429,5001,7411,50032,00032,0000.0% 4 3474ARCTICFEVER/PRINCESSTEA3,2142,3704,5755,5003,5003,5000.0% TOTALCHARGESFORSERVICES64,82533,1935,1541,7042,2042,200.0% 40000 FINES&FORFEITURES 3510FINES&FORFEITS66,23059,2957,00064,28957,00057,00060,0005.3%3,000 4 TOTALFINES&FORFEITURES66,2359,2957,0057,0057,0060,005.3%3,00 0400000 MISCELLANEOUSREVENU E 3620INTERESTEARNINGS25,60312,90235,00050,48735,00035,00035,0000.0% 3623CONTRIBUTIONSANDDONATIONSFR300700300 3624REFUNDS&REIMBURSEMENTS67,83246,83810,00029,79732,50010,00010,0000.0% 3626DRYHYDRANTCHARGES(6)2,4363,500 3627CELLULARANTENNAREVENUE29,320132,99150,00170,927150,00150,00150,000.0% 60000 3670MISCELLANEOUSREVENUE17,969,13815,4002,26215,40015,40015,4000.0% 4 TOTALMISCELLANEOUSREVENUE141,01205,01213,90253,77232,90210,40210,400.0% 3003000 TRANSFERS 3910TRANSFERSFROMOTHERFUNDS330317,18225,00025,00025,00025,0000.0% TOTALTRANSFERS330317,1825,0025,0025,0025,000.0% 20000 5,680,305,263,975,444,205,501,085,676,933.2%175,85 TOTALREVENUES5,307,52 5106594 CITYCOUNCIL GeneralCoding:10111 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4103PARTTIME15,60015,60015,60015,60015,60021,00021,0000.0% 4122FICACONTRIBCITYSHARE1,1941,1941,2001,1941,2001,6001,6000.0% TOTALPERSONALSERVICES16,79416,79416,80016,79416,80022,60022,6000.0% MATERIALS&SUPPLIES 4245GENERALSUPPLIES8872,0352,0001,0141,2002,0002,0000.0% TOTALMATERIALS&SUPPLIES8872,0352,0001,0141,2002,0002,0000.0% SUPPORTSERVICES/CHARGES 4302CONSULTINGFEES 4331TRAVEL,CONFERENCE&SCHOOLS2,3953,2144,5001,7134,5004,5004,5000.0% 4400CONTRACTUALSERVICES32,87341,17675045,00050,00050,000 4433DUESANDSUBSCRIPTIONS40,04141,49547,00048,95147,86549,00052,0006.1%3,000 4440MISCSERVICES5,0005,00020,95058,75656,85027,00052.5%(29,850) TOTALSUPPORTSERVICES/CHARGES80,30990,88572,45051,414156,121110,350133,50021.0%23,150 TRANSFERS 4820OPERATINGTRANSFERS13,60091,70047,700369,17070,00070,00070,0000.0% TOTALTRANSFERS13,60091,70047,700369,17070,00070,00070,0000.0% TOTALCOUNCIL111,59201,41138,95438,39244,12204,95228,1011.3%23,15 04021000 ADMINSTRATION GeneralCoding:10113 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4101FULLTIMEREGULAR238,085141,783286,860200,435187,866187,866304,99662.3%117,130 4102FULLTIMEOVERTIME 4103PARTTIME41,60029,17010,58512,52012,52025,00099.7%12,480 4121PERA/ICMACONTRIBCITYSHARE20,06412,07020,79713,06313,62014,45022,96258.9%8,512 58.7%8,997 4122FICACONTRIBCITYSHARE21,18112,64021,94513,88215,33015,33024,327 4131EMPLOYEEINSURANCECITYSHARE45,58529,99330,06911,13120,98720,98736,86975.7%15,882 4141UNEMPLOYMENTCOMPENSATION7,40014,376 151WORKERSCOMPENSATION831 TOTALPERSONALSERVICES373,915240,032359,671249,927250,323251,153414,15464.9%163,001 MATERIALS&SUPPLIES 4200OFFICESUPPLIES4,7903,8445,0003,9045,5005,0005,0000.0% 0.0% 4208POSTAGE10,87810,85711,15011,30611,00011,00011,000 4221MAINTENANCEOFEQUIPMENT1,5891,4002,1211,9004,0004,0000.0% 4245GENERALSUPPLIES1,0199489005219009009000.0% TOTALMATERIALS&SUPPLIES18,27615,64918,45017,85219,30020,90020,9000.0% SUPPORTSERVICES/CHARGES 4321COMMUNICATIONSTELEPHONE9625651,100900900 4331TRAVEL,CONFERENCE&SCHOOLS3,9094,4788,7104,9676,5006,5007,0007.7%500 4351PRINTINGANDPUBLISHING2,4777942,0002,2712,0001,5002,00033.3%500 4400CONTRACTUALSERVICES74,134128,23928,365132,311138,320137,00032,00076.6%(105,000) 4433DUESANDSUBSCRIPTIONS5263252,00094547050065030.0%150 4440MISCSERVICES459 TOTALSUPPORTSERVICES/CHARGES82,008134,40142,175140,953147,290145,50042,55070.8%(102,950) CAPITALOUTLAY 4240MACHINERY&EQUIPMENT Y TOTALCAPITALOUTLA TOTALADMINISTRATION474,199390,082420,296408,732416,913417,553477,60414.4%60,051 FINANCE GeneralCoding:10115 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4101FULLTIMEREGULAR97,460108,488106,078117,608107,669107,669112,0214.0%4,352 4121PERACONTRIBCITYSHARE7,4247,7827,6917,9617,8067,8068,1224.0%316 4122FICACONTRIBCITYSHARE7,8347,7508,1158,0818,2378,2378,5704.0%333 4131EMPLOYEEINSURANCECITYSHARE7,83813,44911,0454,28811,04611,04613,56022.8%2,514 4151WORKERSCOMPENSATION526 TOTALPERSONALSERVICES120,556137,469132,929138,464134,758134,758142,2735.6%7,515 MATERIALS&SUPPLIES 4200OFFICESUPPLIES110372,002250250600140.0%350 4221MAINTENANCEOFEQUIPMENT7,8398,0788,10013,4138,5009,50014,00047.4%4,500 4245GENERALSUPPLIES93432300300300100.0%(300) TOTALMATERIALS&SUPPLIES8,0428,5478,40015,4159,05010,05014,60045.3%4,550 SUPPORTSERVICES/CHARGES 4301AUDITING&ACCOUNTINGSERVICES2,7002,0665,8803,6003,6003,6000.0% 4331TRAVEL,CONFERENCE&SCHOOLS2,8774,4404,0002,3434,0004,0004,0000.0% 4351PRINTINGANDPUBLISHING2,2467006109009009000.0% 4400CONTRACTUALSERVICES1,0001,0001,0001,0000.0% 4330DUESANDSUBSCRIPTIONS28022050024750050040020.0%(100) 4440MISCSERVICES252 4450BANKSERVICECHARGES5,8275,6475,4005,0596,0006,0006,0000.0% TOTALSUPPORTSERVICES/CHARGES11,68614,61911,60014,19116,00016,00015,9000.6%(100) TOTALFINANCE140,28160,63152,92168,07159,80160,80172,777.4%11,965 4590883 PROFESSIONALSERVICES GeneralCoding:10116 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar SUPPORTSERVICES/CHARGES2012201320132014201420152016ChangeChange 4301AUDITING&ACCOUNTINGSERVICES27,62523,22525,00022,03026,66026,66027,0001.3%340 4304CIVILLEGALCONTRACT36,55940,00044,00036,09044,40044,40044,4000.0% 4304PROSECUTIONCONTRACT28,25033,36033,90042,61434,00034,00038,00011.8%4,000 4400CONTRACTUALASSESSORSERVICES98,158102,457100,000106,419106,000110,000117,0006.4%7,000 4440MISCSERVICES TOTALSUPPORTSERVICES/CHARGES190,592199,042202,900207,153211,060215,060226,4005.3%11,340 TOTALPROFESSIONALSERVICES190,59199,04202,90207,15211,06215,06226,405.3%11,34 22030000 PLANNING GeneralCoding:10118 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4101FULLTIMEREGULAR121,955103,497133,887153,144135,193135,193139,2403.0%4,047 4103PARTTIME18,01537,719 4121PERACONTRIBCITYSHARE10,49310,0659,70710,0699,8029,80210,0953.0%293 4122FICACONTRIBCITYSHARE9,6389,44010,2429,80110,34210,34210,6523.0%310 4131EMPLOYEEINSURANCECITYSHAR18,55820,42216,8308,85117,82017,82018,8105.6%990 4151WORKERSCOMPENSATION2,723776 TOTALPERSONALSERVICES181,382181,143170,666182,641173,157173,157178,7973.3%5,640 MATERIALS&SUPPLIES 4200OFFICESUPPLIES137292234 4221MAINTENANCEOFEQUIPMENT400 4245GENERALSUPPLIES250692503003000.0% TOTALMATERIALS&SUPPLIES1372926503032503003000.0% SUPPORTSERVICES/CHARGES 4304LEGALFEES5,402 4321COMMUNICATIONSCELLULARPHON1,0188698001,0191,0001,0001,0000.0% 4331TRAVEL,CONFERENCE&SCHOOLS1,5981,7702,0002,8684,2004,2004,2000.0% 4351PRINTINGANDPUBLISHING1,1791,0701,0001,3461,0001,1001,2009.1%100 4400CONTRACTUALSERVICES2,8932,8502,5002,8304,5003,5004,40025.7%900 4433DUESANDSUBSCRIPTIONS1,0031,1251,1009941,2001,2001,2000.0% TOTALSUPPORTSERVICES/CHARGES7,6917,6847,40014,45911,90011,00012,0009.1%1,000 CAPITALOUTLAY 4240FURNITUREANDFIXTURES200 TOTALCAPITALOUTLAY200 TOTALPLANNING189,210189,119178,916197,403185,307184,457191,0973.6%6,640 MUNICIPALBUILDINGS GeneralCoding:10119 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar MATERIALS&SUPPLIES2012201320132014201420152016ChangeChange 4221MAINTENANCEOFEQUIPMENT31,11130,24811,40043,65411,40011,4009,00021.1%(2,400) 4223MAINTENANCEOFBUILDINGS7,63827,9007,80011,6208,00010,00010,3003.0%300 4245GENERALSUPPLIES2,0501,9702,9301,7162,0002,0002,0000.0% TOTALMATERIALS&SUPPLIES40,79960,11822,13056,99021,40023,40021,3009.0%(2,100) SUPPORTSERVICES/CHARGES 4302CONSULTINGFEES1,582 4321COMMUNICATIONSWarnerConnect17,14238,59234,0005,74734,00036,00038,0005.6%2,000 4331TRAVEL,CONFERENCE&SCHOOLS16 4360INSURANCE104,40282,680110,00056,488110,000113,000116,0002.7%3,000 4361INSURANCEDEDUCTIBLE8,6683,373 4380UTILITYSERVICES7,1118,60111,0007,95411,00011,00010,0009.1%(1,000) 4400CONTRACTUALSERVICES9,50110,0189,80012,2859,8009,8009,8000.0% 4410RENTALS1,4721,3201,0101,0001,0001,0000.0% TOTALSUPPORTSERVICES/CHARGES149,878141,227164,80086,857165,800170,800174,8002.3%4,000 CAPITALOUTLAY 4240BUILDINGS&STRUCTURES 4240MACHINERY&EQUIPMENT2,441 TOTALCAPITALOUTLAY2,441 TRANSFERS 4820OPERATINGTRANSFERS102,200100,450100,450103,950103,950101,513104,3132.8%2,800 TOTALTRANSFERS102,200100,450100,450103,950103,950101,513104,3132.8%2,800 TOTALMUNICIPALBUILDINGS295,31301,79287,38247,79291,15295,71300,411.6%4,70 85070330 POLICE GeneralCoding:10121 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar MATERIALS&SUPPLIES2012201320132014201420152016ChangeChange 4245GENERALSUPPLIES1,328 TOTALMATERIALS&SUPPLIES1,328 SUPPORTSERVICES/CHARGES 4380UTILITYSERVICES50 4400CONTRACTUALSERVICES990,2641,015,4031,013,0271,044,7381,042,5561,070,1451,103,6653.1%33,520 4440MISCSERVICES1,1193,2772,0006,3962,5002,5002,5000.0% TOTALSUPPORTSERVICES/CHARGES991,3831,018,6801,015,0771,051,1341,045,0561,072,6451,106,1653.1%33,520 CAPITALOUTLAY 4620BUILDINGS&STRUCTURES225,132227,764235,437229,764229,763225,181230,0002.1%4,819 TOTALCAPITALOUTLAY225,132227,764235,437229,764229,763225,181230,0002.1%4,819 TOTALPOLICEPROTECTION1,217,8431,246,4441,250,5141,280,8981,274,8191,297,8261,336,1653.0%38,339 FIRE GeneralCoding:10122 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar SUPPORTSERVICES/CHARGES2012201320132014201420152016ChangeChange 4400ExcelsiorFire307,705320,728324,999325,215321,367337,315344,7142.2%7,399 4400MoundFireContract24,28225,00024,58323,57323,57324,00025,0004.2%1,000 TOTALSUPPORTSERVICES/CHARGES331,987345,728349,582348,788344,940361,315369,7142.3%8,399 CAPITALOUTLAY 4620BUILDINGS&STRUCTURES277,906287,655287,643278,423282,271276,156270,6202.0%(5,536) TOTALCAPITALOUTLAY277,906287,655287,643278,423282,271276,156270,6202.0%(5,536) TOTALFIREPROTECTION609,89633,38637,22627,21627,21637,47640,330.4%2,863 3351114 PROTECTIVEINSPECTIONS GeneralCoding:10124 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016IncreaseChange 4101FULLTIMEREGULAR87,42088,72592,613102,11593,90293,90297,5193.9%3,617 4102PARTTIME2116,4681,500 4121PERACONTRIBCITYSHARE6,5976,5886,7143,9256,8086,8087,0703.8%262 4122FICACONTRIBCITYSHARE6,0796,1887,0856,2637,1837,1837,4603.9%277 4131EMPLOYEEINSURANCECITYSHARE14,08915,44212,6764,50013,43013,43014,2506.1%820 4151WORKERSCOMPENSATION727 TOTALPERSONALSERVICES114,396123,411120,588117,530121,323121,323126,2994.1%4,976 MATERIALS&SUPPLIES 4200OFFICESUPPLIES242157 4245GENERALSUPPLIES2002002002000.0% TOTALMATERIALS&SUPPLIES2422001572002002000.0% SUPPORTSERVICES/CHARGES 4321COMMUNICATIONSCELLULARPHONE400400 4331TRAVEL,CONFERENCE&SCHOOLS3,1513,2322,5003,6182,5003,5003,8008.6%300 4351PRINTINGANDPUBLISHING8716115026315015020033.3%50 4400CONTRACTUALSERVICES2,4503,1852,5002,1702,5003,5003,5000.0% 4433DUESANDSUBSCRIPTIONS1252351501251501501500.0% TOTALSUPPORTSERVICES/CHARGES5,8136,8135,3006,1765,3007,7008,0504.5%350 TOTALPROTECTIVEINSPECTIONS120,45130,22126,08123,86126,82129,22134,544.1%5,32 14833396 CITYENGINEER GeneralCoding:10131 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4101FULLTIMEREGULAR66,40140673,640 4121PERACONTRIBCITYSHARE4,181295,339 4122FICACONTRIBCITYSHARE5,272255,633 4131EMPLOYEEINSURANCECITYSHARE8,7617,937 TOTALPERSONALSERVICES84,61546092,549 MATERIALS&SUPPLIES 4200OFFICESUPPLIES104150612 4245GENERALSUPPLIES4050 TOTALMATERIALS&SUPPLIES144200612 SUPPORTSERVICES/CHARGES 4303ENGINEERINGFEES14,10621,8175,00022,73437,50037,50038,6253.0%1,125 4321COMMUNICATIONSCELLULARPHONE60 4331TRAVEL,CONFERENCE&SCHOOLS1,3741302,500 4351PRINTINGANDPUBLISHING367300300300100.0%(300) 4400CONTRACTUALSERVICES4,00045,11049,44748,00048,00049,5003.1%1,500 4410RENTAL15957 4433DUESANDSUBSCRIPTIONS1,5461,5763,0602,1002,1001,60023.8%(500) 4437TAXES/LICENSES136300 TOTALSUPPORTSERVICES/CHARGES21,68868,69011,22072,18187,90087,90089,7252.1%1,825 CAPITALOUTLAY 4240MACHINERY&EQUIPMENT TOTALCAPITALOUTLAY TOTALCITYENGINEER106,4469,15103,9672,79387,9087,9089,7252.1%1,825 70900 PUBLICWORKS GeneralCoding:10132 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4101FULLTIMEREGULAR320,659330,213334,078264,116334,078334,078349,7204.7%15,642 4102OVERTIME1,5532,6072,5004,9852,5002,5002,5000.0% 4103PARTTIME2,69540,00040,000 4105STREETPAGERPAY6,5867,000 4121PERACONTRIBCITYSHARE24,29023,81124,40218,32924,40227,30228,2553.5%953 4122FICACONTRIBCITYSHARE24,43723,91125,74818,35825,74828,80830,5406.0%1,732 4131EMPLOYEEINSURANCECITYSHARE46,39150,97542,04715,25052,85961,85958,3505.7%(3,509) 4151WORKERSCOMPENSATION17,118 TOTALPERSONALSERVICES417,330434,212428,775344,742439,587494,547516,3654.4%21,818 MATERIALS&SUPPLIES 4200OFFICESUPPLIES1612620086220020030050.0%100 4212MOTORFUELS&LUBRICATION41,98146,76051,00048,70351,00051,00051,0000.0% 4221MAINTENANCEOFEQUIPMENT17,09317,04516,50012,64118,00018,00017,0005.6%(1,000) 4223MAINTENANCEOFBUILDINGS1,1048562,5002447,0007,0003,50050.0%(3,500) 4240SMALLTOOLSANDMINOREQUIPMENT1,0401,4631,5007851,0001,5001,20020.0%(300) 4245GENERALSUPPLIES59,30575,61399,60068,97090,00090,00090,0000.0% TOTALMATERIALS&SUPPLIES120,684141,763171,300132,205167,200167,700163,0002.8%(4,700) SUPPORTSERVICES/CHARGES 4303ENGINEERING 4305DRUGTESTING1509041,8004911,8001,8001,8000.0% 4321COMMUNICATIONSTELEPHONE2,4362,0443,2003,0252,7002,7002,7000.0% 4331TRAVEL,CONFERENCE&SCHOOLS3,1543,2087,500956,5006,5006,5000.0% 4380UTILITYSERVICES8,90715,04714,55013,45615,00016,00015,0006.3%(1,000) 4399UTILITIESSTREETLIGHTS40,41141,84641,50041,34844,00044,00043,0002.3%(1,000) 4400CONTRACTUALSERVICES62,37940,24463,00034,19764,00064,00055,00014.1%(9,000) 4410RENTALS6792311,000181,0001,0001,50050.0%500 4433DUESANDSUBSCRIPTIONS1,6591,6731,5001,7861,7001,7001,7000.0% 4437TAXES/LICENSES8755299007899009009000.0% 4440MISCSERVICES1,1081193,600724,0004,0003,00025.0%(1,000) TOTALSUPPORTSERVICES/CHARGES121,758105,845138,55095,277141,600142,600131,1008.1%(11,500) CAPITALOUTLAY 4240MACHINERY&EQUIPMENT9002,500#DIV/0! 4240FURNITUREANDFIXTURES300 TOTALCAPITALOUTLAY1,2002,500#DIV/0! TRANSFERS 4820OPERATINGTRANSFERSEQUIPMENT750,000772,500772,500800,000800,000830,000860,0003.6%30,000 TOTALTRANSFERS750,000772,500772,500800,000800,000830,000860,0003.6%30,000 TOTALPUBLICWORKS1,409,771,454,321,512,321,372,221,550,881,634,841,670,462.2%35,61 20547758 ICEANDSNOWREMOVAL GeneralCoding:10133 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4101FULLTIMEREGULAR14,41638,30737,45539,13137,45537,45539,8056.3%2,350 410OVERTIME4,5776,1197,50011,7357,5007,5007,5000.0% 4121PERACONTRIBCITYSHARE1,4253,1453,2593,6643,2593,2593,3111.6%52 4122FICACONTRIBCITYSHARE1,4143,1493,4393,5713,4393,4393,6195.2%180 4131EMPLOYEEINSURANCECITYSHARE5,6706,1425,0092556,6866,6867,2308.1%544 4151WORKERSCOMPENSATION3,007 TOTALPERSONALSERVICES27,50256,86256,66261,36358,33958,33961,4655.4%3,126 MATERIALS&SUPPLIES 4245GENERALSUPPLIES29,50944,83545,00034,44445,00045,00044,0002.2%(1,000) TOTALMATERIALS&SUPPLIES29,50944,83545,00034,44445,00045,00044,0002.2%(1,000) TOTALICE&SNOWCONTRO57,011101,697101,66295,807103,339103,339105,4652.1%2,126 L PARKSMAINTENANCE GeneralCoding:10152 ApprovedRequested ActualActualBudgetActualBudgetBudgetBudgetPercentDollar PERSONALSERVICES2012201320132014201420152016ChangeChange 4101FULLTIMEREGULAR77,86662,03669,78487,81769,78469,78474,1196.2%4,335 4102OVERTIME2,5001872,5002,5002,5000.0% 4103PARTTIME3,5982,46412,0008,85912,00012,00012,0000.0% 4121PERACONTRIBCITYSHARE5,9384,4475,2415,4515,2415,2415,3742.5%133 4122FICACONTRIBCITYSHARE5,9174,3096,4486,6376,4486,4486,7795.1%331 4131EMPLOYEEINSURANCECITYSHARE8,0768,9667,3867,36313,50013,50014,2505.6%750 4151WORKERSCOMPENSATION5,312 TOTALPERSONALSERVICES101,39582,222103,358121,626109,473109,473115,0225.1%5,549 MATERIALS&SUPPLIES 4208POSTAGE255 4221MAINTENANCEOFEQUIPMENT5,4694,0004,3836,0006,0006,0000.0% 4223MAINTENANCEOFBUILDINGS5056,2085,0004214,0007,0007,0000.0% 4240SMALLTOOLSANDMINOREQUIPMENT6139328005128008008000.0% 4245GENERALSUPPLIES8,3586,2999,50010,1629,5009,5009,5000.0% 4247TREESPURCHASED7,364132 TOTALMATERIALS&SUPPLIES17,09518,90819,30015,61020,30023,30023,3000.0% SUPPORTSERVICES/CHARGES 4303ENGINEERINGFEES2,0002,000 4321COMMUNICATIONSTELEPHONE1,0191,8281,8001,9291,8002,0002,0000.0% 4331TRAVEL,CONFERENCE&SCHOOLS1,00061,0001,0002,000100.0%1,000 4351PRINTINGANDPUBLISHING38160 4380UTILITYSERVICES7,0489,9019,0009,7419,00011,00010,0009.1%(1,000) 4400CONTRACTUALSERVICES15,06114,8957,20015,5329,80013,00016,50026.9%3,500 4410RENTALS9,6419,2679,7508,32911,00011,00010,0009.1%(1,000) 4440MISCSERVICES2,925 TOTALSUPPORTSERVICES/CHARGES32,80738,81630,91035,53734,60038,00040,5006.6%2,500 TOTALPARKSMAINTENANCE151,29139,94153,56172,77164,37170,77178,824.7%8,049 7683332 RECREATION GeneralCoding:10153 ApprovedYTDRequested ActualActualBudget2015BudgetPercentDollar PERSONALSERVICES201320142015ThruAugust2016IncreaseChange 4101FULLTIMEREGULAR30,87223,85622,21118,71423,1684.3%957 4102OVERTIME418550209 4103PARTTIME13,61513,37410,00010,11713,00030.0%3,000 4121PERACONTRIBCITYSHARE2,4691,7351,6101,4041,6804.3%70 4122FICACONTRIBCITYSHARE3,4242,8202,4642,1742,76712.3%303 4131EMPLOYEEINSURANCECITYSHARE498178458289960109.6%502 4151WORKERSCOMPENSATION15356 TOTALPERSONALSERVICES51,29642,66636,74332,96341,57513.1%4,832 MATERIALS&SUPPLIES 4245GENERALSUPPLIES5005001,290700700 4246PROGRAMEXPENSE4,3186,9965,8004,2397,00020.7%1,200 TOTALMATERIALS&SUPPLIES4,8187,4965,8005,5297,70032.8%1,900 SUPPORTSERVICES/CHARGES 4321COMMUNICATIONSTELEPHONE 4331TRAVEL,CONFERENCE&SCHOOLS484020010050.0%(100) 4351PRINTINGANDPUBLISHING850100.0%(850) 4400CONTRACTUALSERVICES4,92338310,5002,2666,50038.1%(4,000) 4433DUESANDSUBSCRIPTIONS19916525019020020.0%(50) 4440ARCTICFEVER/PRINCESSTEA768055597,0001547,0000.0% 4450BANKSERVICECHARGES20138100100 TOTALSUPPORTSERVICES/CHARGES13,0516,18518,8002,61013,90026.1%(4,900) TRANSFERS 4820OPERATINGTRANSFERS42,00042,00042,00042,0000.0% TOTALTRANSFERS42,00042,00042,00042,0000.0% TOTALPARKSANDRECREATION111,16598,347103,34341,102105,1751.8%1,832 City of Shorewood December 712015 City Council Special Meeting 1. CONVENE CITY COUNCIL WORK SESSION A. Roll Call B. Review Agenda City of Shorewood December 712015 City Council Special Meeting 2 . TRUTH-IN-TAXATION REVIEW C *Ity of Shorewood 2015 Budget TruthminmTaxation December ' .i. Truth -in -taxation requirements • Present the 2016 City budget • Discuss the budget and levy changes • Invite public comment • Adopt a balanced budget • City Services in General Fund • Police & Fire Protection • Street & Park Maintenance • Recreation Programs • Building Inspections • Transfers to Southshore Center & Capital Funds • Administration, Finance., Planning & Zoning, Elections., and other services ■ Budget Assumptions • Levy increase — 3% increase over 2015 for general operations — primarily personnel costs • New staffing for full-time Administrator position • Other staffing levels remain the same from 2014 • 2 . 5 % salary & benefit increase budgeted • $50, 000 budgeted for succession planning, compensation study, and transition costs • Street & Equipment transfers rise 3 . 6% - $30,000 • $ 180, 148 of reserves used to balance the budget — up $37,970 from $ 142, 178 deficit budgeted for 2015 . 891 ,o. nrlF Balance Policy e a u n General Fund Balance — Target established at 60% of operating budget 12/31/14 General Fund Reserve $4,085,471 Estimated use of reserves for 2015 (50,000) 12/31/15 Estimated General Fund Reserve $ 4,035,471 Proposed 2016 Expenditures & Transfers 518571087 Fund Balance % 68.9% 12/31/15 Estimated General Fund Reserve $4,035,471 60% Reserve (31514,252) Available Reserve $521,219 (Planned use of $180, 148 for 2016) Available reserves may be used for one-time projects, acquisitions, or transfer to any City capital fund . 891 Budgeted Expenditures & Transfers 2007-2016 $6,000,000 $5,000,000 $4,000,000 $3,000,000 I Expenditures $2,000,000 $1,000,000 2007 2009 2011 2013 2015 2016 Expenditures Capital Transfers General 18.4% Govt 24.3% Park & Rec - ---- 4.1% \ Public Works Public 17.2% Safety 36% Total Expenditures of $5 , 857 , 087 ■ Revenues 2007-2016 $6,000,000 $5,000,000 Misc $4,000,000 Fines $3,000,000 Chg for Svc me rgovt $2,000,000 Permits $1,000,000 ■ Tax Levy $0 2007 2009 2011 2013 2015 no 2016 R Fines & Charges for Transfers & Reserves 1% Service Misc Forfeits o 1% 0.7% 4% 3.1% Intergovern- mental 1 .6% \ Licenses/ Permits 2.9% Taxes 86.7% Total Revenues of $5 , 549 , 671 ■ Tax Assessment & Levy Timeline Oct ,2013- Sept, 2014 Jan 2,2015 Apr-Jun, 2015 Sept, 2015 Nov, 5 2016 Property Market Board of Prelim Cert', TNT Taxes Sales Value Review ,'ito Henn Co i'i Notice Levied I�L ik I�L 'Ik lk I Property taxes are set based on sales that occurred over a year ago. Current values may be different than taxable values. am 2015 Property Tax Distribution Other School City 7.2% District 22.5% 35.2% Hennepin County 35.1 % Based on Minnetonka School District home valued at $360,000 — the percentage changes as home values vary ' Total Tax $ Change - 2016 Tax Change # of Parcels % of Parcels Decrease 11387 57.0% $0-300 514 21. 1% $301-600 332 13.6% $601-900 130 5.3% $901+ 71 3.0% Full property tax bill — includes county, school district and other taxing jurisdictions no Impact of City Portion of 2016 Taxes 2015 2016 2015 Value 2016 Value Tax Tax $ Change* % Change $250,000 $261,250 $723 $748 $25 3.5% $375,000 $399,750 $1, 141 $1, 179 $38 3.3% $500,000 $533,000 $1,536 $1,597 $61 3.9% $750,000 $799,500 $2,496 $2,584 $88 3.5% $1,000,000 $1,066,000 $3,456 $3,572 $116 3.4% Residential properties experienced an average increase in value of 4.5%. If your property changed more or less, then you will see different results. Values shown are based on sales from almost 2 years earlier. * Changes estimated based on 3% levy increase. am Tax Relief Programs for Homeowners • Homestead Credit Refund — Available if taxes exceed 2% of income for households with income up to $65,409 and 2 .5% for those over $65,409 and below $105,500. • Special Property Tax Refund — Available if taxes increase more than 12% and the increase is over $100. • Renter's Refund — Household income must be $57, 169 or less. no Taxpayer input ited s invi at this time . City of Shorewood December 7 2015 City Council Special Meeting 3 . APPROVING THE 2016 GENERAL FUND BUDGET AND PROPERTY TAX LEVY COLLECTIBLE IN 2015 Council consideration of a Resolution adopting the 2016 General Fund Budget and Property Tax Levy Collectible in 2016 City of Shorewood December 7 2015 City Council Special Meeting 4. ADJOURN