12-07-15 Sp Mtg Agenda Truth-in-Taxation CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD
CITY COUNCIL SPECIAL MEETING COUNCIL CHAMBERS
MONDAY, DECEMBER 7,2015 7:00 P.M.
AGENDA
Attachments
1. CONVENE CITY COUNCIL SPECIAL MEETING
A. Roll Call
Mayor Zerby
Labadie
Siakel
Sundberg
Woodruff
B. Review Agenda
2. TRUTH-IN-TAXATION PUBLIC HEARING Finance Director's
memo
A. Staff Presentation
B. Public Hearing
C. Council Deliberation/Decision to Reconvene
3. APPROVING THE 2016 GENERAL FUND BUDGET AND PROPERTY Finance Director's
TAX LEVY COLLECTIBLE IN 2016 memo, Resolution
4. ADJOURN
#2
MEETING TYPE
City of Shorewood Council Meeting Item Special Meeting
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Title/Subject: 2015 Truth-in-Taxation Presentation
Meeting Date: December 7, 2015
Prepared by: Bruce DeJong
Reviewed by: Bill Joynes
Attachments: Truth-in-Taxation PowerPoint Presentation
Policy Consideration: The City Council is required by law to consider public input at this hearing prior
to adopting the property tax levy and budget for 2016.
Background: The property tax system is detailed, complex, and confusing. The process used to
determine each property's value and taxes starts several years prior to the action that we will take this
evening. A general timeline is as follows:
• October, 2013-September, 2014— Real Estate sales occur for about 3% of properties in town.
• October-December, 2014—Hennepin County assessing staff analyze the sales and extrapolate
that data to determine an estimated Market Value for each property in town base on similar
styles, sizes,finish levels, amenities, and neighborhoods.
• January 2, 2015—A property value is set for each parcel in the community.
• March, 2015—Valuation notices are sent to each parcel with the new estimated property value.
• April-June, 2015—Open Book meeting at City Hall and valuation appeals to the Hennepin
County Board of Equalization. This will finalize the value to be used for Truth-in-Taxation
estimates and 2016 property taxes.
• July-September, 2015—City Council discusses the General Fund budget and property tax levy for
2015.
• September 30, 2015—The preliminary tax levy is certified to Hennepin County.
• November, 2015—ATruth-in-Taxation parcel-specific notice is mailed to each property owner
with the estimated taxes identified for each taxing jurisdiction -County, City, School District,
Metropolitan Council,Watershed District, and other minor taxing districts.
• December 7, 2015—Shorewood City Council holds the Truth-in-Taxation meeting and adopts a
tax levy and budget for 2016.
• December 28, 2015—Final tax levy is certified to Hennepin County and Form TNT is filed with
the Minnesota Department of Revenue.
• May 15, 2016—2016 first half taxes are due at Hennepin County.
The City Council adopted a preliminary budget and 3%tax levy increase in September. That information
was sent to Hennepin County who used the County Assessor's property values to determine an
estimated tax rate for each overlapping jurisdiction. This information was combined with preliminary
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. Page 1
tax information from other taxing jurisdictions to create a Truth-in-Taxation statement for each
property.
For this meeting,the City Council holds a public hearing to allow taxpayers to discuss the budget in
general, department budgets, and the amount of property taxes levied by the City of Shorewood.
This meeting is not structured for property owners to discuss individual property values,which were
set earlier in the year at the Open Book and Board of Review process held from April through June.
The required elements for the Truth-in-Taxation process are:
1. The proposed property tax levy must be certified to the county auditor by September 30.
2. The public meeting is held at the scheduled time and place indicated on the TNT notice.
3. The proposed budget and property tax levy are discussed at the meeting.
4. The public is invited and allowed to speak and to ask questions concerning the budget and
proposed property taxes at the public meeting.
5. The final property tax levy and the final budget are adopted.
6. The final property tax levy may not exceed the preliminary certified property tax levy.
7. The final property tax levy must be certified to the county auditor by no later than December 28.
8. Form TNT must be submitted to the Dept. of Revenue after the final tax levy is adopted but no
later than December 28.
Items in bold will be discussed at the Public Hearing on December 7.
Financial or Budget Considerations:
The tax levy and budget presented at this meeting are the same as the levy originally certified to
Hennepin County. This raises the 2016 tax levy 3.0% higher than the 2015 tax levy.
Options: If time does not allow all interested parties to provide input or the City Council would like
more time to discuss the budget and/or tax levy,the vote can be postponed until December 14.
Recommendation/Action Requested: Staff recommends that the City Council hold the public hearing
and accept public input on the proposed budget and tax levy.
Next Steps and Timelines: The final General Fund budget and tax levy will be on the agenda for
approval after the public hearing at this meeting.
Connection to Vision/Mission: This item contributes to sound financial management by providing
effective city services at a reasonable price.
City of Shorewood
December 712015 City Council TNT Meeting
1. CONVENE CITY COUNCIL TRUTH- IN -TAXATION
MEETING
A. Roll Call
B. Review Agenda
City of Shorewood
December 712015 City Council TNT Meeting
2 . 2016 General Fund Budget
C *Ity of Shorewood
2016 Budget
TruthminmTaxation
December 7, 2016
'aka •�iwy„t i
_ s' �' CIT'10F 9HOREw��
•.".. • • 4Y.. 5155 COUNTRY CLUB RD.
Truth -in -taxation requirements
• Present the 2016 City budget
• Discuss the budget and property tax levy
• 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, 2015 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
2016 Property Tax Distribution
Other School
City 6.9% District
22.4% 35.7%
Hennepin
County
35.0%
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 712015 City Council TNT Meeting
3 . APPROVING THE 2016 GENERAL FUND BUDGET
AND PROPERTY TAX LEVY COLLECTIBLE IN 2016
City of Shorewood
December 712015 City Council TNT Meeting
4. ADJOURN
#3
MEETING TYPE
Special Meeting
City of Shorewood Council Meeting Item
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Title/Subject: Adoption of the 2016 General Fund Budget and Property Tax Levy Collectible in 2016
Meeting Date: December 7, 2015
Prepared by: Bruce DeJong
CC: Bill Joynes
Attachment: Resolution
2016 General Fund Summary Budget-3.0% levy, 2.5% levy, and 2.0% levy
Policy Consideration:
Adoption of this resolution will allow staff to certify the budget and property tax levy to Hennepin
County as required by state law.
Background:
By statute, the City Council must annually approve a budget and property tax levy within five business
days of December 20. The 2016 General Fund Budget has been presented based on the preliminary
budget adopted on September 14 in accordance with council approval. The budget discussed at the
Truth-in-Taxation public hearing should be adopted with any modifications desired by the City Council.
The following table represents an estimate of available reserves that can be used to balance the 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 5,857,087
Fund Balance% 68.9%
12/31/15 Estimated General Fund Reserve $4,035,471
60% Reserve (3,514,252)
Available Reserves $521,219
Please bear in mind that the city is in mediation regarding the Southshore Center buyout. That process
will occur on December 10. The estimates of value for the Southshore Center range from our appraisal
of$130,000 to the original cost of$622,000. Since Shorewood's share is 50%of the value, the buyout
will be somewhere between $65,000 and $311,000. It is likely to be somewhere in the middle—in the
range of$200,000 to $250,000. If this is paid from General Fund reserves, it would reduce the available
fund balance dramatically.
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. Page 1
At its work session on November 23,the City Council asked for a presentation of alternate tax levy
scenarios. Staff is presenting the following options for consideration:
3.0%-original certification $5,079,408 $180,148 Use of Fund Balance
2.5%- potential lower rate $5,054,751 $204,806 Use of Fund Balance
$24,657 levy reduction
2.0%- potential lower rate $5,030,093 $229,463 Use of Fund Balance
$49,315 levy reduction
The 2015 budget contains the previous highest budgeted deficit from the past 4 years at$142,178. The
2016 budget contains one-time expenditures of$50,000, so the ongoing use of fund balance would be
about$130,148 which is slightly below the current year budget. Either of the reduced levy scenarios
would raise the ongoing budgeted use of fund balance to a level higher than previously adopted. A
payout of half of the Southshore Center value and the 2% levy scenario would put the city into the
target range for the General Fund balance. This is the point where staff would begin to question
whether ongoing use of fund balance is prudent in future years beyond 2016.
The challenge for us as policy makers is dealing with what happens when we reach the point of actual
annual deficits and no excess reserves to balance the budget. After the fund balance policy amount is
reached,then the tax levy will have to be increased at a rate higher than expenditures increase in order
to cover increased costs, reduce the current year use of reserves, and maintain the fund balance target
percentage. While we haven't reached that point, it will be a more challenging conversation with
taxpayers when we need to increase the levy higher than inflation would suggest.
The budget resolution contains a blank for the property tax levy amount to be filled in by the City
Council at the time of budget adoption. Please debate the proposed scenarios and determine a tax levy
percentage or amount for inclusion with the resolution.
Financial or Budget Considerations:
The adoption of this resolution records the City Council's spending priorities for 2016 and the amount of
property taxes to be raised.
Options:
The City Council may choose to:
1. Adopt the budget and levy as presented at the 3.0%tax levy increase level.
2. Make additional changes to the budget and/or tax levy and adopt the amended budget and levy.
Recommendation/Action Requested:
Staff recommends that the City Council adopt the resolution as submitted.
Next Steps and Timelines:
The final tax levy will be applied by Hennepin County to create property tax statements that will be
mailed in April, 2016,for collection on May 15 and October 15, 2016.
Connection to Vision/Mission:
This process contributes to sound financial management by providing financial resources to pay for
desired city services.
CITY OF SHOREWOOD
RESOLUTION NO. 15-
A RESOLUTION ADOPTING THE 2016 GENERAL FUND OPERATING BUDGET
AND APPROVING THE PROPERTY TAX LEVY COLLECTIBLE IN 2015
WHEREAS, the 2016 Budget and property tax levies collectible in 2016 for the
City of Shorewood have been prepared and reviewed by the City Council; and,
WHEREAS, the budget has been modified by the City Council to meet service delivery
goals; and,
WHEREAS, the City Council held a Truth-in-Taxation public hearing on December 7,
2015, to receive public comment regarding the adoption of such budgets and property tax levies;
NOW, THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SHOREWOOD AS FOLLOWS:
1. That a budget of$5,857,087 is adopted to pay for 2016 General Fund operations.
2. That the sum of$ is levied for 2015, collectible in 2016, upon taxable
property in the City of Shorewood.
3. That the City Administrator is hereby instructed to transmit a certified copy
of this resolution to the County Auditor of Hennepin County, Minnesota.
ADOPTED BY THE CITY COUNCIL OF THE CITY OF SHOREWOOD this 7th day of
December, 2015.
ATTEST: Scott Zerby, Mayor
Jean Panchyshyn, City Clerk
GENERAL FUND BUDGET SUMMARY - 3.0%
EXPENDITURES
CITY COUNCIL
Approved
Requested
Personnel
Actual
Actual
Actual
Budget
Budget
Budget
Percent
Dollar
Materials and Supplies
2012
2013
2014
2014
2015
2016
Change
Change
REVENUES
80,309
90,885
51,414
156,121
110,350
133,500
21.0%
23,150
TAXES
4,783,939
4,764,472
4,864,671
4,858,585
4,931,464
5,079,408
3.0%
147,944
LICENSES & PERMITS
175,086
204,600
271,510
132,770
147,770
169,180
14.5%
21,410
INTERGOVERNMENTAL
76,102
96,549
122,606
96,251
87,251
90,751
4.0%
3,500
CHARGES FOR SERVICES
64,825
33,194
-
41,700
42,200
42,200
0.0%
-
FINES & FORFEITURES
66,230
59,294
-
57,000
57,000
60,000
5.3%
3,000
MISCELLANEOUS REVENUE
141,013
205,010
253,773
232,900
210,400
210,400
0.0%
-
TRANSFERS
330
317,182
25,000
25,000
25,000
25,000
0.0%
-
TOTAL REVENUES
5,307,525
5,680,301
5,537,560
5,444,206
5,501,085
5,676,939
3.2%
175,854
EXPENDITURES
CITY COUNCIL
Personnel
16,794
16,794
16,794
16,800
22,600
22,600
0.0%
Materials and Supplies
887
2,035
1,014
1,200
2,000
2,000
0.0%
-
Support Services and Charges
80,309
90,885
51,414
156,121
110,350
133,500
21.0%
23,150
Transfers
13,600
91,700
369,170
70,000
70,000
70,000
0.0%
-
Total City Council
111,590
201,414
438,392
244,121
204,950
228,100
11.3%
23,150
Administration
Personnel
373,915
240,032
249,927
250,323
251,153
414,154
64.9%
163,001
Materials and Supplies
18,276
15,649
17,852
19,300
20,900
20,900
0.0%
-
Support Services and Charges
82,008
134,401
140,953
147,290
145,500
42,550
-70.8%
(102,950)
Total City Administration
474,199
390,082
408,732
416,913
417,553
477,604
14.4%
60,051
FINANCE
Personnel
120,556
137,469
138,464
134,758
134,758
142,273
5.6%
7,515
Materials and Supplies
8,042
8,547
15,415
9,050
10,050
14,600
45.3%
4,550
Support Services and Charges
11,686
14,619
14,191
16,000
16,000
15,900
-0.6%
(100)
Total Finance
140,284
160,635
168,070
159,808
160,808
172,773
7.4%
11,965
PROFESSIONAL SERVICES
Support Services and Charges
190,592
199,042
207,153
211,060
215,060
226,400
5.3%
11,340
Total Professional Services
190,592
199,042
207,153
211,060
215,060
226,400
5.3%
11,340
PLANNING
Personnel
181,382
181,143
182,641
173,157
173,157
7.78,797
3.3%
5,640
Materials and Supplies
137
292
303
250
300
300
0.0%
-
Support Services and Charges
7,691
7,684
14,459
11,900
11,000
12,000
9.1%
1,000
Total Planning
189,210
189,119
197,403
185,307
184,457
191,097
3.6%
6,640
MUNICIPAL BUILDINGS
Materials and Supplies
40,799
60,118
56,990
21,400
23,400
21,300
-9.0%
(2,100)
Support Services and Charges
149,878
141,227
86,857
165,800
170,800
174,800
2.3%
4,000
Capital
2,441
-
-
-
-
-
-
Transfers
102,200
100,450
103,950
103,950
101,513
104,313
2.8%
2,800
Total Municipal Buildings
295,318
301,795
247,797
291,150
295,713
300,413
1.6%
4,700
Total General Government
1,401,193
1,442,087
1,667,546
1,508,359
1,478,541
1,596,387
8.0%
117,846
less transfers
(115,800)
(192,150)
(473,120)
(173,950)
(171,513)
(174,313)
Net General Government
1,285,393
1,249,937
1,194,426
1,334,409
1,307,028
1,422,074
POLICE
Materials and Supplies
1,328
-
-
-
-
-
-
Support Services and Charges
991,383
1,018,680
1,051,134
1,045,056
1,072,645
1,106,165
3.1%
33,520
Capital
225,132
227,764
229,764
229,763
225,181
230,000
2.1%
4,819
Total Police
1,217,843
1,246,444
1,280,898
1,274,819
1,297,826
1,336,165
3.0%
38,339
GENERAL FUND BUDGET SUMMARY - 3.0%
Approved
Requested
Actual
Actual
Actual
Budget
Budget
Budget
Percent
Dollar
2012
2013
2014
2014
2015
2016
Change
Change
FIRE
Support Services and Charges
331,987
345,728
348,788
344,940
361,315
369,714
2.3%
8,399
Capital
277,906
287,655
278,423
282,271
276,156
270,620
-2.0%
(5,536)
Total fire
609,893
633,383
627,211
627,211
637,471
640,334
0.4%
2,863
PROTECTIVE INSPECTIONS
Personnel
114,396
123,411
117,530
121,323
121,323
126,299
4.1%
4,976
Materials and Supplies
242
-
157
200
200
200
0.0%
-
Support Services and Charges
5,813
6,813
6,176
5,300
7,700
8,050
4.5%
350
Total Protective Inspections
120,451
130,224
123,863
126,823
129,223
134,549
4.1%
5,326
Total Public Safety
1,948,187
2,010,051
2,031,972
2,028,853
2,064,520
2,111,048
2.3%
46,528
CITY ENGINEER
Personnel
84,615
460
-
-
-
-
-
Materials and Supplies
144
-
612
-
-
-
-
Support Services and Charges
21,688
68,690
_ 72,181
87,900
87,900
89,725
2.1%
1,825
Total City Engineer
106,447
69,150
72,793
87,900
87,900
89,725
2.1%
1,825
PUBLIC WORKS SERVICES
Personnel
417,330
434,212
344,742
439,587
494,547
516,365
4.4%
21,818
Materials and Supplies
120,684
141,763
132,205
167,200
167,700
163,000
-2.8%
(4,700)
Support Services and Charges
121,758
105,845
95,277
141,600
142,600
131,100
-8.1%
(11,500)
Capital
-
-
-
2,500
-
-
-
Transfers
750,000
772,500
800,000
800,000
830,000
860,000
3.6%
30,000
Total Public Works Services
1,409,772
1,454,320
1,372,224
1,550,887
1,634,847
1,670,465
2.2%
35,618
SNOW AND ICE CONTROL
Personnel
27,502
56,862
61,363
58,339
58,339
61,465
5.4%
3,126
Materials and Supplies
29,509
44,835
34,444
45,000
45,000
44,000
-2.2%
(1,000)
Total Snow and Ice Control
57,011
101,697
95,807
103,339
103,339
105,465
2.1%
2,126
Total Streets & Highways
1,573,230
1,625,167
1,540,824
1,742,126
1,826,086
1,865,656
2.2%
39,569
less transfers
(750,000)
(772,500)
(800,000)
(800,000)
(830,000)
(860,000)
3.6%
(30,000)
Net Streets & Highways
823,230
852,667
740,824
942,126
996,086
1,005,656
PARKS MAINTENANCE
Personnel
101,395
82,222
121,626
109,473
109,473
115,022
5.1%
5,549
Materials and Supplies
17,095
18,908
15,610
20,300
23,300
23,300
0.0%
-
Support Services and Charges
32,807
38,816
35,537
34,600
38,000
40,500
6.6%
2,500
Total Parks Maintenance
151,297
139,946
172,773
164,373
170,773
178,822
4.7%
8,049
RECREATION
Personnel
37,627
51,296
42,666
36,743
36,743
41,575
13.1%
4,832
Materials and Supplies
1,171
4,818
7,496
5,800
5,800
7,700
32.8%
1,900
Support Services and Charges
15,446
13,051
6,185
18,800
18,800
13,900
-26.1%
(4,900)
Transfers
42,000
42,000
42,000
42,000
42,000
42,000
0.0%
-
Total Recreation
96,244
111,165
98,347
103,343103,343
105,175
1.8%
1,832
Total Recreation
247,541
251,111
271,120
267,716
274,116
283,997
3.6%
9,881
less transfers
(42,000)
(42,000)
(42,000)
(42,000)
(42,000)
(42,000)
Net Recreation
205,541
209,111
229,120
225,716
232,116
241,997
GENERAL FUND TOTAL EXPENDITURES
5,170,151
5,328,416
5,511,462
5,547,054
5,643,263
5,857,087
3.8%
213,825
REVENUE OVER /(UNDER) EXPENDITURES
137,374
351,885
26,098
(102,848)
(142,178)
(180,148)
26.7%
(37,971)
(Planned Use of Fund Balance)
GENERAL FUND BUDGET SUMMARY - 2.5%
Approved Requested
Actual Actual Actual Budget Budget Budget Percent Dollar
2012 2013 2014 2014 2015 2016 Change Change
REVENUES
TAXES
4,783,939
4,764,472
4,864,671
4,858,585
4,931,464
5,054,751
2.5%
123,287
LICENSES & PERMITS
175,086
204,600
271,510
132,770
147,770
169,180
14.5%
21,410
INTERGOVERNMENTAL
76,102
96,549
122,606
96,251
87,251
90,751
4.0%
3,500
CHARGES FOR SERVICES
64,825
33,194
-
41,700
42,200
42,200
0.0%
-
FINES & FORFEITURES
66,230
59,294
-
57,000
57,000
60,000
5.3%
3,000
MISCELLANEOUS REVENUE
141,013
205,010
253,773
232,900
210,400
210,400
0.0%
-
TRANSFERS
330
317,182
25,000
25,000
25,000
25,000
0.0%
-
TOTAL REVENUES
5,307,525
5,680,301
5,537,560
5,444,206
5,501,085
5,652,282
2.7%
151,197
EXPENDITURES
CITY COUNCIL
Personnel
16,794
16,794
16,794
16,800
22,600
22,600
0.0%
Materials and Supplies
887
2,035
1,014
1,200
2,000
2,000
0.0%
-
Support Services and Charges
80,309
90,885
51,414
156,121
110,350
133,500
21.0%
23,150
Transfers
13,600
91,700
369,170
70,000
70,000
70,000
0.0%
-
Total City Council
111,590
201,414
438,392
244,121
204,950
228,100
11.3%
23,150
Administration
Personnel
373,915
240,032
249,927
250,323
251,153
414,154
64.9%
163,001
Materials and Supplies
18,276
15,649
17,852
19,300
20,900
20,900
0.0%
-
Support Services and Charges
82,008
134,401
140,953
147,290
145,500
42,550
-70.8%
(102,950)
Total City Administration
474,199
390,082
408,732
416,913
417,553
477,604
14.4%
60,051
FINANCE
Personnel
120,556
137,469
138,464
134,758
134,758
142,273
5.6%
7,515
Materials and Supplies
8,042
8,547
15,415
9,050
10,050
14,600
45.3%
4,550
Support Services and Charges
11,686
14,619
14,191
16,000
16,000
15,900
-0.6%
(100)
Total Finance
140,284
160,635
168,070
159,808
160,808
172,773
7.4%
11,965
PROFESSIONAL SERVICES
Support Services and Charges
190,592
199,042
207,153
211,060
215,060
226,400
5.3%
11,340
Total Professional Services
190,592
199,042
207,153
211,060
215,060
226,400
5.3%
11,340
PLANNING
Personnel
181,382
181,143
182,641
173,157
173,157
178,797
3.3%
5,640
Materials and Supplies
137
292
303
250
300
300
0.0%
-
Support Services and Charges
7,691
7,684
14,459
11,900
11,000
12,000
9.1%
1,000
Total Planning
189,210
189,119
197,403
185,307
184,457
191,097
3.6%
6,640
MUNICIPAL BUILDINGS
Materials and Supplies
40,799
60,118
56,990
21,400
23,400
21,300
-9.0%
(2,100)
Support Services and Charges
149,878
141,227
86,857
165,800
170,800
174,800
2.3%
4,000
Capital
2,441
-
-
-
-
-
-
Transfers
102,200
100,450
103,950
103,950
101,513
104,313
2.8%
2,800
Total Municipal Buildings
295,318
301,795
247,797
291,150
295,713
300,413
1.6%
4,700
Total General Government
1,401,193
1,442,087
1,667,546
1,508,359
1,478,541
1,596,387
8.0%
117,846
less transfers
(115,800)
(192,150)
(473,120)
(173,950)
(171,513)
(174,313)
Net General Government
1,285,393
1,249,937
1,194,426
1,334,409
1,307,028
1,422,074
POLICE
Materials and Supplies
1,328
-
-
-
-
-
-
Support Services and Charges
991,383
1,018,680
1,051,134
1,045,056
1,072,645
1,106,165
3.1%
33,520
Capital
225,132
227,764
229,764
229,763
225,181
230,000
2.1%
4,819
Total Police
1,217,843
1,246,444
1,280,898
1,274,819
1,297,826
1,336,165
3.0%
38,339
GENERAL FUND BUDGET SUMMARY - 2.5%
(Planned Use of Fund Balance)
Approved
Requested
Actual
Actual
Actual
Budget
Budget
Budget
Percent
Dollar
2012
2013
2014
2014
2015
2016
Change
Change
FIRE
Support Services and Charges
331,987
345,728
348,788
344,940
361,315
369,714
2.3%
8,399
Capital
277,906
287,655
278,423
282,271
276,156
270,620
-2.0%
(5,536)
Total Fire
609,893
633,383
627,211
627,211
637,471
640,334
0.4%
2,863
PROTECTIVE INSPECTIONS
Personnel
114,396
123,411
117,530
121,323
121,323
126,299
4.1%
4,976
Materials and Supplies
242
-
157
200
200
200
0.0%
-
Support Services and Charges
5,813
6,813
6,176
5,300
7,700
8,050
4.5%
350
Total Protective Inspections
120,451
130,224
123,863
126,823
129,223
134,549
4.1%
5,326
Total Public Safety
1,948,187
2,010,051
2,031,972
2,028,853
2,064,520
2,111,048
2.3%
46,528
CITY ENGINEER
Personnel
84,615
460
-
-
-
-
-
Materials and Supplies
144
-
612
-
-
-
-
Support Services and Charges
21,688
68,690
72,181
87,900
87,900
89,725
2.1%
1,825
Total City Engineer
106,447
69,150
72,793
87,900
87,900
89,725
2.1%
1,825
PUBLIC WORKS SERVICES
Personnel
417,330
434,212
344,742
439,587
494,547
516,365
4.4%
21,818
Materials and Supplies
120,684
141,763
132,205
167,200
167,700
163,000
-2.8%
(4,700)
Support Services and Charges
121,758
105,845
95,277
141,600
142,600
131,100
-8.1%
(11,500)
Capital
-
-
-
2,500
-
-
-
Transfers
750,000
772,500
800,000
800,000
830,000
860,000
3.6%
30,000
Total Public Works Services
1,409,772
1,454,320
1,372,224
1,550,887
1,634,847
1,670,465
2.2%
35,618
SNOW AND ICE CONTROL
Personnel
27,502
56,862
61,363
58,339
58,339
61,465
5.4%
3,126
Materials and Supplies
29,509
44,835
34,444
45,000
45,000
44,000
-2.2%
(1,000)
Total Snow and Ice Control
57,011
101,697
95,807
103,339
103,339
105,465
2.1%
2,126
Total Streets & Highways
1,573,230
1,625,167
1,540,824
1,742,126
1,826,086
1,865,656
2.2%
39,569
less transfers
(750,000)
(772,500)
(800,000)
(800,000)
(830,000)
(860,000)
3.6%
(30,000)
Net Streets & Highways
823,230
852,667
740,824
942,126
996,086
1,005,656
PARKS MAINTENANCE
Personnel
101,395
82,222
121,626
109,473
109,473
115,022
5.1%
5,549
Materials and Supplies
17,095
18,908
15,610
20,300
23,300
23,300
0.0%
-
Support Services and Charges
32,807
38,816
35,537
34,600
38,000
40,500
6.6%
2,500
Total Parks Maintenance
151,297
139,946
172,773
164,373
170,773
178,822
4.7%
8,049
RECREATION
Personnel
37,627
51,296
42,666
36,743
36,743
41,575
13.1%
4,832
Materials and Supplies
1,171
4,818
7,496
5,800
5,800
7,700
32.8%
1,900
Support Services and Charges
15,446
13,051
6,185
18,800
18,800
13,900
-26.1%
(4,900)
Transfers
42,000
42,000
42,000
42,000
42,000
42,000
0.0%
Total Recreation
96,244
111,165
98,347
103,343
103,343
105,175
1.8%
1,832
Total Recreation
247,541
251,111
271,120
267,716
274,116
283,997
3.6%
9,881
less transfers
(42,000)
(42,000)
(42,000)
(42,000)
(42,000)
(42,000)
Net Recreation
205,541
209,111
229,120
225,716
232,116
241,997
GENERAL FUND TOTAL EXPENDITURES
5,170,151
5,328,416
5,511,462
5,547,054
5,643,263
5,857,087
3.8%
213,825
REVENUE OVER /(UNDER) EXPENDITURES
137,374
351,885
26,098
(102,848)
(142,178)
(204,806)
44.0%
(62,628)
(Planned Use of Fund Balance)
Approved Requested
Actual Actual Actual Budget Budget Budget Percent Dollar
2012 2013 2014 2014 2015 2016 Change Change
REVENUES
TAXES
4,783,939
4,764,472
4,864,671
4,858,585
4,931,464
5,030,093
2.0%
98,629
LICENSES & PERMITS
175,086
204,600
271,510
132,770
147,770
169,180
14.5%
21,410
INTERGOVERNMENTAL
76,102
96,549
122,606
96,251
87,251
90,751
4.0%
3,500
CHARGES FOR SERVICES
64,825
33,194
-
41,700
42,200
42,200
0.0%
-
FINES & FORFEITURES
66,230
59,294
-
57,000
57,000
60,000
5.3%
3,000
MISCELLANEOUS REVENUE
141,013
205,010
253,773
232,900
210,400
210,400
0.0%
-
TRANSFERS
330
317,182
25,000
25,000
25,000
25,000
0.0%
TOTAL REVENUES
5,307,525
5,680,301
5,537,560
5,444,206
5,501,085
5,627,624
2.3%
126,539
EXPENDITURES
CITY COUNCIL
Personnel
9.6,794
16,794
16,794
16,800
22,600
22,600
0.0%
Materials and Supplies
887
2,035
1,014
1,200
2,000
2,000
0.0%
-
Support Services and Charges
80,309
90,885
51,414
156,121
110,350
133,500
21.0%
23,150
Transfers
13,600
91,700
369,170
70,000
70,000
70,000
0.0%
-
Total City Council
111,590
201,414
438,392
244,121
204,950
228,100
11.3%
23,150
Administration
Personnel
373,915
240,032
249,927
250,323
251,153
414,154
64.9%
163,001
Materials and Supplies
18,276
15,649
17,852
19,300
20,900
20,900
0.0%
-
Support Services and Charges
82,008
134,401
140,953
147,290
145,500
42,550
-70.8%
(102,950)
Total City Administration
474,199
390,082
408,732
416,913
417,553
477,604
14.4%
60,051
FINANCE
Personnel
120,556
137,469
138,464
134,758
134,758
142,273
5.6%
7,515
Materials and Supplies
8,042
8,547
15,415
9,050
10,050
14,600
45.3%
4,550
Support Services and Charges
11,686
14,619
14,191
16,000
16,000
15,900
-0.6%
(100)
Total Finance
140,284
160,635
168,070
159,808
160,808
172,773
7.4%
11,965
PROFESSIONAL SERVICES
Support Services and Charges
190,592
199,042
207,153
211,060
215,060
226,400
5.3%
11,340
Total Professional Services
190,592
199,042
207,153
211,060
215,060
226,400
5.3%
11,340
PLANNING
Personnel
181,382
181,143
182,641
173,157
173,157
178,797
3.3%
5,640
Materials and Supplies
137
292
303
250
300
300
0.0%
-
Support Services and Charges
7,691
7,684
14,459
11,900
11,000
12,000
9.1%
1,000
Total Planning
189,210
189,119
197,403
185,307
184,457
191,097
3.6%
6,640
MUNICIPAL BUILDINGS
Materials and Supplies
40,799
60,118
56,990
21,400
23,400
21,300
-9.0%
(2,100)
Support Services and Charges
149,878
141,227
86,857
165,800
170,800
174,800
2.3%
4,000
Capital
2,441
-
-
-
-
-
-
Transfers
102,200
100,450
103,950
103,950
101,513
104,313
2.8%
2,800
Total Municipal Buildings
295,318
301,795
247,797
291,150
295,713
300,413
1.6%
4,700
Total General Government
1,401,193
1,442,087
1,667,546
1,508,359
1,478,541
1,596,387
8.0%
117,846
less transfers
(115,800)
(192,150)
(473,120)
(173,950)
(171,513)
(174,313)
Net General Government
1,285,393
1,249,937
1,194,426
1,334,409
1,307,028
1,422,074
POLICE
Materials and Supplies
1,328
-
-
-
-
-
-
Support Services and Charges
991,383
1,018,680
1,051,134
1,045,056
1,072,645
1,106,165
3.1%
33,520
Capital
225,132
227,764
229,764
229,763
225,181
230,000
2.1%
4,819
Total Police
1,217,843
1,246,444
1,280,898
1,274,819
1,297,826
1,336,165
3.0%
38,339
GENERAL FUND BUDGET SUMMARY - 2.0%
(Planned Use of Fund Balance)
Approved
Requested
Actual
Actual
Actual
Budget
Budget
Budget
Percent
Dollar
2012
2013
2014
2014
2015
2016
Change
Change
FIRE
Support Services and Charges
331,987
345,728
348,788
344,940
361,315
369,714
2.3%
8,399
Capital
277,906
287,655
278,423
282,271
276,156
270,620
-2.0%
(5,536)
Total Fire
609,893
633,383
627,211
627,211
637,471
640,334
0.4%
2,863
PROTECTIVE INSPECTIONS
Personnel
114,396
123,411
117,530
121,323
121,323
126,299
4.1%
4,976
Materials and Supplies
242
-
157
200
200
200
0.0%
-
Support Services and Charges
5,813
6,813
6,176
5,300
7,700
8,050
4.5%
350
Total Protective Inspections
120,451
130,224
123,863
126,823
129,223
134,549
4.1%
5,326
Total Public Safety
1,948,187
2,010,051
2,031,972
2,028,853
2,064,520
2,111,048
2.3%
46,528
CITY ENGINEER
Personnel
84,615
460
-
-
-
-
-
Materials and Supplies
144
-
612
-
-
-
-
Support Services and Charges
21,688
68,690
72,181
87,900
87,900
89,725
2.1%
1,825
Total City Engineer
106,447
69,150
72,793
87,900
87,900
89,725
2.1%
1,825
PUBLIC WORKS SERVICES
Personnel
417,330
434,212
344,742
439,587
494,547
516,365
4.4%
21,818
Materials and Supplies
120,684
141,763
132,205
167,200
167,700
163,000
-2.8%
(4,700)
Support Services and Charges
121,758
105,845
95,277
141,600
142,600
131,100
-8.1%
(11,500)
Capital
-
-
-
2,500
-
-
-
Transfers
750,000
772,500
800,000
800,000
830,000
860,000
3.6%
30,000
Total Public Works Services
1,409,772
1,454,320
1,372,224
1,550,887
1,634,847
1,670,465
2.2%
35,618
SNOW AND ICE CONTROL
Personnel
27,502
56,862
61,363
58,339
58,339
61,465
5.4%
3,126
Materials and Supplies
29,509
44,835
34,444
45,000
45,000
44,000
-2.2%
(1,000)
Total Snow and Ice Control
57,011
101,697
95,807
103,339
103,339
105,465
2.1%
2,126
Total Streets & Highways
1,573,230
1,625,167
1,540,824
1,742,126
1,826,086
1,865,656
2.2%
39,569
less transfers
(750,000)
(772,500)
(800,000)
(800,000)
(830,000)
(860,000)
3.6%
(30,000)
Net Streets & Highways
823,230
852,667
740,824
942,126
996,086
1,005,656
PARKS MAINTENANCE
Personnel
101,395
82,222
121,626
109,473
109,473
115,022
5.1%
5,549
Materials and Supplies
17,095
18,908
15,610
20,300
23,300
.23,300
0.0%
-
Support Services and Charges
32,807
38,816
35,537
34,600
38,000
40,500
6.6%
2,500
Total Parks Maintenance
151,297
139,946
172,773
164,373
170,773
178,822
4.7%
8,049
RECREATION
Personnel
37,627
51,296
42,666
36,743
36,743
41,575
13.1%
4,832
Materials and Supplies
1,171
4,818
7,496
5,800
5,800
7,700
32.8%
1,900
Support Services and Charges
15,446
13,051
6,185
18,800
18,800
13,900
-26.1%
(4,900)
Transfers
42,000
42,000
42,000
42,000
42,000
42,000
0.0%
-
Total Recreation
96,244
111,165
98,347
103,343
103,343
105,175
1.8%
1,832
Total Recreation
247,541
251,111
271,120
267,716
274,116
283,997
3.6%
9,881
less transfers
(42,000)
(42,000)
(42,000)
(42,000)
(42,000)
(42,000)
Net Recreation
205,541
209,111
229,120
225,716
232,116
241,997
GENERAL FUND TOTAL EXPENDITURES
5,170,151
5,328,416
5,511,462
5,547,054
5,643,263
5,857,087
3.8%
213,825
REVENUE OVER /(UNDER) EXPENDITURES
137,374
351,885
26,098
(102,848)
(142,178)
(229,463)
61.4%
(87,285)
(Planned Use of Fund Balance)