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120307 CC Sp AgP CITY OF SHOREWOOD CITY COUNCIL SPECIAL MEETING MONDAY, DECEMBER 3,2007 AGENDA 1. CONVENE CITY COUNCIL SPECIAL MEETING A. Roll Call B. Review Agenda 5755 COUNTRY CLUB ROAD COUNCIL CHAMBERS 7:00 P.M. Mayor Lizee _ Woodruff Turgeon _ Callies Wellens 2. TRUTH IN TAXATION PUBLIC HEARING (Att.- 2008 Proposed Budget Documents) A. Staff Presentation B. Public Hearing C. Council Deliberation/Decision to Reconvene 2. OTHER 3. ADJOURN CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD · SHOREWOOD, MINNESOTA 55331-8927 · (952) 474-3236 FAX (952) 474-0128 . www.ci.shorewood.mn.ps . cityhall@ci.shorewood.mn.us CITY OF SHOREWOOD, MINNESOT A 2008 PROPOSED ANNUAL OPERATING BUDGET TRUTH-IN-TAXATION PRESENTATION December 3, 2007 n ~J PRINTED ON RECYCLED PAPER CITY OF SHOREWOOD 2008 PROPOSED BUDGETS TABLE OF CONTENTS PAGE INTRODUCTION Budget Message 1-6 SUMMARY INFORMATION Preparation Calendar for 2008 Budget Organizational Chart Summary of Proposed 2008 General Fund Budget 7 .9 12-13 GENERAL FUND Reven ues Summary of Estimated 2008 Revenues 15-16 Expenditures Summary of 2008 Proposed Expenditures 19-20 Departmental Budgets 41110 -: Mayor and Council 41300 - Administration 41400 - City Clerk 41410 - Elections 41500 - Finance 41600 - Professional Services 41910 - Planning and Zoning 41940 - Municipal Building - City Hall 42100 - Police 42200 - Fire Protection 42400- Protective Inspection 42700 - Animal Control 43010 - City Engineer 43050 - Public Works Service 43100 - Streets and Roadways 43125 - Snow and Ice Removal 43160 - Traffic Control/Street Lighting 43200 - Sanitation/Waste Removal/Weeds 43250 - Tree Maintenance 45200 - Parks and Recreation 22-23 24-25 26-27 28-29 30-31 32-33 34-35 36-37 38-39 40-41 42-43 44-45 46-47 48-49 50-51 52-53 54-55 56-57 58-59 60-61 TABLE OF CONTENTS - Page 2 of 2 ENTERPRISE FUNDS Water Fund-Debt Service Proposed 2008 Revenues and Expenses 64-65 Water Fund-Operating Proposed 2008 Revenues and Expenses 66-68 Sanitary Sewer Fund Proposed 2008 Revenues and Expenses 69-72 Recycling Fund Proposed 2008 Revenues and Expenses 73-75 Stonnwater Management Fund Proposed 2008 Revenues and Expenses 77-80 APPENDIX 81-92 ~ CITY OF - SHOREWOOD- 5755 COUNTRY CLUB ROAD · SHOREWOOD, MINNESOTA 55331-8927. (952) 474-3236 FAX (952) 474-0128 . www.cLshorewood.mn.us . cityhall@cLshorewood.mn.us MEMORANDUM TO: Honorable Mayor and City Councilmetnbers FROM: Craig Dawson, City Administrator Bonnie Burton, Finance DirectorjTreasurer DATE: November 28, 2007 SUBJECT: 2008 Proposed General Fund Operating Budget INTRODUCTION We pleased to present the 2008 Proposed general Fund Annual Operating Budget for your re~iew and approval. This document, after adoption by the City.Council, becomes the guide for delivery of services to the residents of the City in the coming year. The proposed budget and levy for Pay2008 was certified to Hennepin County by September 15, 2007. This budget is the result of Council and staff work-sessions on June 25th, August 6th, 20tl" and 27th, October 8th and 29th, and November 5th, 2007: During the work-sessions, Council and Staff reviewed closely all aspects of the preliminary 2008 General Fund Budget. Council also approved implementation of a General Fund Reserve Policy in conjunction with uSing,some General Fund reserves for capital improvements. .' 2008 GENERAL FUND BUDGET HIGHLIGHTS . - - . Levy Limits: There are no levy limit restrictions in place for 2008. n '-.1 PRINTED ONfECYCLED PAPER 2008 Proposed Budget & Levy Page 2 . 2008 Tax Levy: The 2008 budget contemplates a tax levy of $4,611,995, based on the direction of the Council in work sessions in October and November. This is an increase of 4.91 % from the 2007 tax levy of $4,396,308. In September, the City Council certified a proposed levy of $4,806,995, or a 9.34% increase. This was revised downward by $195,000 at subsequent work sessions; however, the larger number was certified to the County, and thus used to calculate the Proposed Property Tax Statements. . License & Permit Revenue: Other revenues (fees, licenses, permits) are generally expected to remain stable. Building permit revenue is expected to decrease due to the City being substantially developed and a quiet housing market, currently. . Use of Reserves: The 2008 budget also proposes the use of $100,000 in General Fund reserves, in addition to tax revenue and fee revenue. This use of reserves should result in an anticipated General Fund balance of $3.18 million, or approximately 57% of 2008 expenditures and transfers. This percentage is on target with the proposed General Fund Balance Policy adopted by the City Council. . Transfers to Capital Funds: Transfers to Capital improvements funds are programmed at $945,000 for 2008, an increase of $275,000 or about 41 %, from 2007. The major increase is to the Street Reconstruction fund to provide for sealcoating and street 'slurry' projects. These transfers are important to provide funding for projects and purchases that will protect infrastructure and enhance productivity and effectiveness. Equipment Replacement Street Reconstruction Park Capital Improvement Public Facilities Land & Open Space Sewer Fund Stormwater Management 2007 $175,000 345,000 10,000 50,000 5,000 60,000 25,000 $670.000 2008 $175,000 645,000 15,000 50,000 o 60,000 o $945.000 . Key 2008 General Fund Expenditures: Total 2008 expenditures, not including capital transfers, are programmed at $4,374,145, which is a decrease of 1.95% from 2007 expenditures of $4,460,958. A key expenditure that was previously considered by the City Council, but then postponed to future years, was the Public Works building addition construction costs of $170,000. . Staffing Levels: Salary and insurance adjustments were reviewed by the Council, and the budget includes $20,000 for employee merit increases. No staffing additions are contemplated; a liz-time position in the Finance department, previously budgeted in 2007, was removed from the 2008 budget. 2 2008 Proposed Budget & Levy Page 3 . Shorewood Tax Base: We received some preliminary information from Hennepin County on the estimated market values and tax capacity. It indicates that the City's tax base would increase approximately 9 percent for Pay2008 taxes. . Public Safety: Police and fire services are major components of the budget, and total approximately $1.734 million in 2008. For police, the City Council has approved the level of funding for 2008 recommended by the SLMPD Coordinating Committee for operations ($863,450). Shorewood's share of the Police Building component is $244,000 for 2008. The SLMPD will provide animal control services in 2008 as part of the expanded CSO program. Shorewood's share of fire services from the Excelsior Fire District (EFD) will increase $25,000 from 2007 to 2008, even though Shorewood's share of the EFD budget will decline a percentage point, from 41.27% to 40.61%. The services to Shorewood's Islands from the Mound Fire Department constitute a small portion of the fire program budget; the 2008 budget is based on a new (2007) formula for MFD services. The result is an increase of $2,000 or 8.6%, but would be at the same cost as in 2006. 2008 ENTERPRISE FUND HIGHLIGHTS Water Budget The Water Fund Budget is comprised of two parts: the Water Debt Service budget and the Water Operating Budget. The 2008 Water Debt Service Budget includes payments for existing bond issues, including the most recent 2006 issue for financing major water and well improvements. The debt service payments are programmed at approximately $388,000 and are paid by a transfer from the Water Operating budget. The 2008 Water Operating budget revenues are projected at $714,000 while expenses (including depreciation) are forecast at about $1.1 million. This amount includes capital expenditures to be funded from bond proceeds including: Amesbury Well enhancements; the Radio Read Meter project; the Woodhaven Well building demolition and the SE water tower rehab and painting. The 2008 budget includes $8,000 for possible feasibility studies. There are currently about 1,250 water connections that use an average of 30,000 gallons per quarter. There are no plans for a rate increase at this time. A restructuring of rates may be considered in the near future. There is interest in a rate structure that rewards water conservation and adjusts minimum rates, thereby benefiting seniors and other low-gallon users, while remaining neutral in terms of total revenue to the fund. 3 2008 Proposed Budget & Levy Page 4 Sanitary Sewer Budget The City currently has about 2,800 connections to its Sanitary Sewer System. Proposed operating expenditures for year 2008 are programmed at approximately $1.2 million. This amount includes capital improvements of approximately $325,000. The Sanitary Sewer rate is currently $70 per quarter and the City Council decided that a sewer rate change would not be required for 2008. Information about the sanitary sewer flow in millions of gallons is provided to the City annually by Metropolitan Council Environmental Services (MCES) for the period July 1 prior year to June 30 current year. MCES determines the 2008 cost by calculating each city's share using a formula based on the last actual known flows from the period July I, 2006 - June 30, 2007. The MCES wastewater charge, which is the amount the City must pay for wastewater processing will be $548,000 for Budget 2008. The monthly processing charge does not include I & I surcharges, which MCES could impose. However, the City expects to again be exempted in 2008 from the Inflow & Infiltration surcharge program that the MCES implemented in 2007. Stormwater Management Budget The Stormwater Management budget contemplates expenditures of about $233,000 for 2008. The major change to the 2008 Stormwater Management Budget from earlier budget drafts was the removal of the large capital improvement project of the Amlee, Manitou, Glenn Road Stormwater project which was estimated at $540,500. Also changed, as a result of the elimination of this project, is the contemplated rate increase that would have been needed to generate additional funds. The largest planned expenditures to this fund are $40,000 for the Comprehensive Stormwater Management Plan (CSMP) updates required by the Comprehensive Plan; $10,000 for seasonal pumping of Lake Mary if needed; and some increased staffing costs for various project planning and analysis. At this time, no additional projects are planned for 2008; however $100,000 has been budgeted in the Capital Outlay line item for a to-be-determined project. Recycling Budget There are about 1,100 households monthly recycling an average of 90 tons per month. The 2008 Recycling budget is approximately $100,000. The City again anticipates receiving $21,000 from Hennepin County Grant Funds. In addition, the revenue item 'Charges for Services' is programmed at $61,000 in recycling fees annually (no rate change is planned) and $13,000 in City clean-up revenue. Expenditures include the City's recycling obligation based on the Veolia contract and $15,000 for City clean-up fees. (Every effort is made to recover costs through collection site fees however the City may have to subsidize a portion of this program.) The Veolia contract is a new 33-month recycling contract, with a slight rate increase. The City Council also discussed a desire to consider cooperative recycling efforts and organic recycling. Administrative and public works staff will research options; however, at this time no budget impact is contemplated. 4 2008 Proposed Budget & Levy Page 5 CONCLUSION The 2008 Proposed General Fund Operating Budget and levy were prepared ac.cording to the priorities and direction from the City Council, and continue the same level and array of services as provided in 2007. Staff believes the proposed 2008 budget provides a responsible plan to balance the City's service delivery needs, infrastructure needs, and financial position, while continuing to provide quality services to the residents of Shorewood. Respectfully submitted, L~ Bonnie Burton Finance Director/Treasurer 5 Date 06/25/07 06/29/07 07/16/07 08/06/07 08/20/07 08/27/07 09/10/07 09/15/07 10/08/07 10/29/07 11/05/07 11/20-11/24 11/29/07 12/03/07 12/10/07 12/28/07 CITY OF SHOREWOOD Year 2008 Budget Schedule Description ClP Budget Work-session; Operating budget philosophy discussion Budget worksheets distributed to staff and department heads. Completed budget worksheets due back to Finance from staff. Work-session: General Fund Operating Budget draft (Council and Staff) Work-session: Additional General Fund session (Council and Staff) Work-session: Additional General Fund session (Council and Staff) Regular Council meeting. Council adopts 2008 proposed budget and levy. Proposed budget and levy must be adopted and certified to County Auditor by this date. State form Payable 2008 PT Form 280 also to be submitted. Work-session: Enterprise Budget session (Council and staff) Work-session: Enterprise Budget session (Council and staff) Work-session: General Fund Budget Final Review (Council and staff) Counties to mail Notice of Proposed Property Tax by this date. Budget hearing advertisement published in the official newspaper. Truth-In-Taxation Budget Public Hearing. Regular Council meeting. If needed, the continuation truth-in-taxation hearing to be held on this date. Final 2008 budgets and levy to be adopted. Final levy and budgets must be certified to the County Auditor by this date. State forms Payable 2008 Property Tax Levy Report and PT Form TNT2008 also due. 7 CITY OF SHOREWOOD ORGANIZATION CHART I SHOREWOOD RESIDENTS CITY COUNCIL JOINT POWERS ORGANIZATIONS ADVISORY BOARDS POLICE - SLMPD PARK COMMISSION FIRE - EXCELSIOR FIRE DISTRICT I CITY I PLANNING COMMISSION LMCC - Lake M'tka Communication ADMINISTRATOR Commission LMCD - Lake M'tka Conservation rCITY ATTORNEY I District 0', r I 1 FINANCE I r ADMINISTRATION I PLANNING/ZONING 1 I PUBLIC WORKS I I T FINANCE I EXEC. SECRETARYI I PLANNING DIRECTOR.OF DIRECTORI DEPUTY CLERK DIRECTOR PUBLIC WORKS TREASURER I I RECEPTIONISTI SECRETARYI 1 CITY I PARK SECRETARY RECEPTIONIST ENGINEER I LIGHT EQPT. I 1 SR. ACCOUNTING I COMMUNICATIONS PLANNING BUILDING I UTILITY MAl NT. ENGINEERING I CLERK TECHNICIAN ASSISTANTS OFFICIAL OPERATORS TECHNICIAN ------------------------. ------------------ ------------------ -------------------------- Personnel I HR MIS General Government Planning Building and Ground: Engineering Svcs Accounting Budgeting Licensing Zoning Administration Tree Maintenance Project Mgmt Investments Purchasing Elections Property Records Park Maintenance Water Maintenance Utility Billing Payroll Records Inspection Street Maintenance Sewer Mainrenance Accts. Payable Legal Publications EquipmE!nt Maintenal SanitationfWeeds Accts. Receivable Public Information Stormwater System Street Lighting Special Assessments Cable TV Franchise Park Planning IRe creation Programs Insurance/Risk Management CONTRACTED SERVICES ASSESSOR - HENNEPIN COUNTY RECYCLING - VEOLlA ANIMAL CONTROL- SLMPD FIRE (lslands)- MOUND CITY OF SHOREWOOD GENERAL FUND REVENUE AND EXPENDITURE SUMMARY 2008 PROPOSED BUDGET Achlal Actual Budget YTD Oct Requested Proposed Adopted $$ % 2005 2006 2007 2007 2008 2008 2008 Change Change Revenues and Other Sources Property Taxes 3,750,633 4,141,539 4,396,308 2,145,376 4,806,995 4,611,995 215,687 4.91% Licenses and Permits 334,720 382,408 256,650 238,447 216,150 216,150 (40,500) -15.78% Intergovernmental 64,480 4,925 65,000 47,815 65,000 65,000 0 0.00% Fines and Forfeitures 90,149 79,040 80,000 69,220 80,000 80,000 0 0.00% Charges for Service 50,750 45,450 43,000 64,610 56,000 56,000 13,000 30.23% Miscellaneous Revenue 204,636 195,090 150,000 164,239 150,000 150,000 0 0.00% Total Revenues 4,495,368 4,848,452 4,990,958 2,729,707 5,374,145 5,179,145 0 188,187 3.77% Expenditures General Government Mayor and Council 59,706 60,960 72,893 49,845 70,093 70,093 (2,800) -3.84% Administration 132,686 125,505 159,389 124,043 178,621 178,621 19,232 12.07% General Government 222,437 195,099 239,574 195,493 242,183 242,183 2,609 1.09% Elections 407 30,018 11,630 2,851 37,642 37,642 26,012 223.66% Finance 167,597 159,336 214,412 121,416 190,581 190,581 (23,831) -11.11% Professional Services 162,271 164,864 187,600 157,398 217,000 217,000 29,400 15.67% Planning and Zoning 166,103 194,305 192,320 145,602 206,390 206,390 14,070 7.32% Municipal Building 507,659 207,400 225,744 104,874 226,314 226,314 570 0.25% Total General Government 1,418,867 1,137,485 1,303,562 901,522 1,368,824 1,368,824 0 65,262 5.01% Public Safety Police 987,130 1,036,609 1,069,063 1,001,344 1,111,503 1,111,503 42,440 3.97% Fire Protection 492,774 563,850 595,947 595,947 622,935 622,935 26,988 4.53% Protective Inspection 110,126 139,580 132,510 104,637 128,134 128,134 (4,376) -3.30% Animal Control 24,673 21,845 24,330 17,950 25,060 25,060 730 3.00% Total Public Safety 1,614,703 1,761,884 1,821,850 1,719,878 1,887,632 1,887,632 0 65,782 3.61% Public Works City Engineer 152,899 195,435 176,568 111,350 157,436 157,436 (19,132) -10.84% Public Works Services 300,431 363,218 554,915 316,426 563,088 393,088 (161,827) -29.16% Streets and Roadways 161,189 164,708 196,258 146,743 183,272 183,272 (12,986) -6.62% Snow and Ice Removal 45,339 27,330 81,235 46,448 85,566 85,566 4,331 5.33% Traffic Control/Street Lights 36,119 41,701 43,700 28,638 43,800 43,800 100 0.23% Sanitation/Waste Removal 4,088 6,003 6,757 4,296 5,641 5,641 (1,116) -16.52% Tree Maintenance 23,258 30,556 33,733 20,557 30,278 30,278 (3,455) -10.24% Total Public Works 723,323 828,952 1,093,166 674,458 1,069,081 899,081 0 (194,085) -17.75% Culture and Recreation Parks and Recreation 177,508 169,411 242,380 159,024 218,608 218,608 (23,772) -9.81% Total Culture and Recreation 177,508 169,411 242,380 159,024 218,608 218,608 0 (23,772) -9.81 % . Total Expenditures 3,934,400 3,897,732 4,460,958 3,454,882 4,544; 145 4,374,145 0 (86,813) -1.95% Total Revenues Over (Under) Expenditures 560,968 950,720 530,000 (725,175) 830,000 805,000 0 12 CITY OF SHOREWOOD GENERAL FUND REVENUE AND EXPENDITURE SUMMARY 2008 PROPOSED BUDGET Actual Actual Budget YTD Oct Requested Proposed Adopted $$ % 2005 2006 2007 2007 2008 2008 2008 Change Change Fund Transfers In Liquor Fund 50,000 50,000 40,000 0 40,000 40,000 0 0 Street Reconstr Fund 0 0 0 0 0 0 0 0 Trail Fund 0 0 0 0 0 0 0 0 Sewer Fund 0 0 0 0 0 0 0 0 Water Fund 0 0 0 0 0 0 0 0 Total Transfers In 50,000 50,000 40,000 0 40,000 40,000 0 0 0.00% Fund Transfers Out Equip Replacemt Fund (PW) 116,000 175,000 175,000 0 175,000 175,000 0 0 Street Reconstr Fund 311,000 345,000 345,000 0 645,000 645,000 0 300,000 Park Capital Imp Fund 10,000 10,000 10,000 0 15,000 15,000 0 5,000 Trail Capital Imprvment Fnd 0 0 0 0 0 0 0 0 Public Facilities Fund 50,000 50,000 50,000 0 50,000 50,000 0 0 Land & Open Space Fund 5,000 5,000 5,000 0 0 0 0 (5,000) Sewer Fund 60,000 60,000 0 60,000 60,000 0 0 Storm water Mgmt Fund 7,000 25,000 25,000 0 25,000 0 0 (25,000) Total Fund Transfers Out 559,000 610,000 670,000 0 970,000 945,000 0 275,000 41.04% Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Uses 51,968 390,720 (100,000) (725,175) (100,000) (100,000) 0 Amounts to be Provided from General Fund Balance 0 (390,720) 100,000 725,175 100,000 100,000 0 General Fund Balance January 1 2,941,223 2,993,181 3,383,901 3,383,901 3,283,901 3,283,901 3,283,901 General Fund Balance December 31 2,993,181 3,383,901 3,283,901 2,658,726 3,183,901 3,183,901 3,283,901 13 CITY OF SHOREWOOD GENERAL FUND SUMMARY OF ESTIMATED REVENUES 2008 PROPOSED BUDGET TAXES: Taxes - The City levies property taxes to finance the general operating fund which provides municipal governmental servi( Fiscal Disparities - Received with taxes above. In 1971, the legislature enacted this law to allow municipalities to share in metropolitan commercial/industrial growth. A percentage of commercial/industrial taxes are pooled arid distributed and distributed to communities in the metropolitan area. Special Levy - In addition to levy limits, this special levy is for Shorewood's share of the debt service for the public safety [ LICENSE/PERMIT FEES: Rental Housing License Fees - License fees for rental housing units. License is valid for a term of three (3) years. Liquor License Fees Other Business Licenses - Fees for refuse hauler and tree trimming licenses. Building Permits - Permit fee based upon valuation of structure according to Uniform Building Code Schedule. Dog Licenses Other Non-business - Horse permit and alarm permit fees. INTER GOVERNMENT AL REVENUE: Local Government Aid - the continuance of the discontinued Local Performance Aid. LGA was discontinued as of 2003. Homestead and Agriculture Credit Aid (HACA)- A state credit which reduces the tax levy. HACA was discontinued as of Market Value Homestead Credit (MVHC) - A state credit that replaced HACA in 2004. Essentially, it is a state tax levied b: municipality that is rebated to the City. The state legislature decided not to make MVHC payments for calendar years 2004 - 2007, as part of its budget balancing techniques. PERA Aid - A state aid approved in the 1997 legislature to fund an mandated increase in the employer's contributions. MSA Road Aid - Aid provided by the state to cities over 5,000 in population to maintain designated MSA roads. CHARGES FOR SERVICES: General Government The City provides services to the public for which a charge is collected such as assessment searches, map sale, planning fe Includes rental income from residential property. Engineering - Fees charged to other City funds and developers for engineering services. Recreation - Fees charged for park maintenance and Crescent Beach charges. FINES & FORFEITS - Fines imposed for traffic & ordinance violations. MISe. REVENUES - Revenue from a variety of sources such as interest income, dry hydrant charges, cellular antenna rental and other miscellaneous revenues. TRANSFERS FROM OTHER FUNDS - Transfers from liquor funds. FUND BALANCE - Fund Balance allocated for 2008 budget purposes. 15 CITY OF SHOREWOOD GENERAL FUND SUMMARY OF ESTIMATED REVENUES 2008 PROPOSED BUDGET Actual Actual Budget YTD Oct Proposed Adopted $ % REVENUES 2005 2006 2007 2007 2008 2008 Change Change Taxes General Property 3,140,295 4,023,948 3,835,173 2,089,259 4,056,917 221,744 5.78% Fiscal Disparities 113,546 117,591 0 56,117 0 0 0.00% Special Levy 496,792 561,135 0 555,078 (6,057) -1.08% Total Taxes 3,750,633 4,141,539 4,396,308 2,145,376 4,611,995 0 215,687 4.91% License/permits Rental Housing 720 120 500 1,080 500 0 0.00% Tobacco 1,500 1,000 1,500 750 1,500 0 0.00% Alcoholic Beverages 8,200 8,200 8,200 13,381 8,200 0 0.00% Others-Business 2,515 0 2,000 964 1,000 (1,000) -50.00% Building Permits 317,390 365,510 240,000 219,943 200,000 (40,000) -16.67% Tree Trimming Licenses 450 510 450 120 450 0 0.00% Dog Licenses 3,844 4,104 3,500 2,134 3,500 0 0.00% Others-Misc. 100 2,964 500 75 1,000 500 100.00% Total License/permits 334,720 382,408 256,650 238,447 216,150 0 (40,500) -15.78% Inter-governmental Revenues State Aids Mkt Value Credit Aid 34 174 0 16,362 0 0 0.00% PERA Aid 4,751 4,751 5,000 2,375 5,000 0 0.00% MSA Road Aid 59,695 0 60,000 29,078 60,000 0 0.00% Total State Aids 64,480 4,925 65,000 47,815 65,000 0 0 Total Inter-governmental 64,480 4,925 65,000 47,815 65,000 0 0 0.00% Charges For Service . General Government 16,262 14,320 8,000 31,120 21,000 13,000 162.50% Engineering 0 5,000 0 5,000 0 0.00% Recreation 34,490 31,130 30,000 33,490 30,000 0 0.00% Total Charges For Service 50,752 45,450 43,000 64,610 56,000 0 13,000 30.23% Fines & Forfeits 90,149 79,040 80,000 69,220 80,000 0 0.00% Misc. Revenues 204,636 195,090 150,000 164,239 150,000 0 0.00% Total Revenues Before Tsfrs 4,495,369 4,848,452 4,990,958 2,729,707 5,179,145 0 188,187 3.88% Transfers From General Fnd Rsvs . 0 0 100,000 0 100,000 0 0.00% From Other Funds 0 0 0 0 0 0 0.00% From Liquor Stores 50,000 50,000 40,000 0 40,000 0 0.00% Total Transfers 50,000 50,000 140,000 0 140,000 0 0 0.00% Total Revenues & Transfers 4,545,369 4,898,452 5,130,958 2,729,707 5,319,145 0 188,187 3.67% Other Funding Sources 0 0 0 0 0 0 0 0.00% Total Revenues $4,545,369 $4,898,452 $5,131>,858 $2,729,707 $5,319,145 $0 188,187 3.67% CITY OF SHOREWOOD PROPOSED 2008 GENERAL FUND REVENUES Licenses & Permits 40/0 Fines & Forfeits 20/0 Charges For Service 10ib Tsfrs & Misc 40/0 Intergov.t Revenue 10/0 Use of Reserves 20/0 ...... -....J Property Taxes 860/0 CITY OF SHOREWOOD GENERAL FUND SUMMARY OF EXPENDITURES & TRANSFERS OUT 2008 PROPOSED BUDGET Actual Actual Budget YTD Oct Proposed Adopted $$ % 2005 2006 2007 2007 2008 2008 Change Change Expenditures General Government Mayor and Council 59,706 60,960 72,893 49,845 70,093 (2,800) -3.84% Administration 132,686 125,505 159,389 124,043 178,621 19,232 12.07% General Government 222,437 195,099 239,574 195,493 242,183 2,609 1.09% Elections 407 30,018 11,630 2,851 37,642 26,012 223.66% Finance 167,597 159,336 214,412 121,416 190,581 (23,831) -11.11% Professional Services 162,271 164,864 187,600 157,398 217,000 29,400 15.67% Planning and Zoning 166,103 194,305 192,320 145,602 206,390 14,070 7.32% Municipal Building 507,659 207,400 225,744 104,873 226,314 570 0.25% - Capital Tsfr: Pub Facilities 110,000 50,000 110,000 0 110,000 0 0.00% Total General Government 1,528,866 1,187,487 1,413,562 901,522 1,478,824 0 65,262 4.62% ---- - - -~ - ----- - -- -~- Public Safety Police 987,130 1,036,609 1,069,063 1,001,344 1,111,503 42,440 3.97% Fire Protection 492,774 563,850 595,947 595,947 622,935 26,988 4.53% Protective Inspection 110,126 139,580 132,510 104,637 128,134 (4,376) -3.30% Animal Control 24,673 21,845 24,330 17,950 25,060 730 3.00% Total Public Safety 1,614,703 1,761,884 1,821,850 1,719,878 1,887,632 0 65,782 3.61% Public Works City Engineer 152,899 195,435 176,568 111,350 157,436 (19,132) -10.84% Public Works Services 300,431 363,218 554,915 316,426 393,088 (161,827) -29.16% -Capital Tsfr: Equip/Strmwtr 123,000 200,000 200,000 0 175,000 (25,000) -12.50% Streets and Roadways 161,189 164,708 196,258 146,743 183,272 (12,986) -6.62% -Capital Tsfr: Street lmprvs. 311,000 345,000 345,000 0 645,000 300,000 86.96% Snow and Ice Removal 45,339 27,330 81,235 46,448 85,566 4,331 5.33% Traffic Cntrl/Street Lights 36,119 41,701 43,700 28,638 43,800 100 0.23% Sanitation/Waste Removal 4,088 6,003 6,757 4,296 5,641 (1,116) -16.52% Tree Maintenance 23,258 30,556 33,733 20,557 30,278 (3,455) -10.24% Total Public Works 1,157,323 1,373,951 1,638,166 674,458 1,719,081 0 80,915 4.94% Culture and Recreation Parks and Recreation 177,508 169,411 242,380 159,024 218,608 (23,772) -9.81% -Cap Tsfr: Park Capitallmps. 15,000 15,000 15,000 0 15,000 0 0.00% Total Culture and Recreation 192,508 184,411 257,380 159,024 233,608 0 (23,772) -9.24% Total Expenditures & Transfers 4,493,400 4,507,733 5,130,958 3,454,882 5,319,145 0 188,187 3.67% 19 I I Comparison of General Fund Expenditurls & Transfers 2007 - 2008 I 1000000 1400000- 1200000- '" rn 800000 0 L- as - - 0 C 600000- o 2007 112008 400000- 200000- I General Gov't Police I I I I Fire Other Public Public Works Safety Department Description Parks Capital Tsfrs o CITY OF SHOREWOOO I PROPOSED 2008 GENERAL FUND EXPENDITURES. I I Public Works 1 7010 Capital T sf~s 180/0 i I i General Gov't 260/0 ....., ...... Other Publi Safety 20/0 Police 210/0 Fire 120/0 FUND: 101 General DEPARTMENT MISSION: The Mayor and City Council set policy for the City and provide general direction to the Administrator in policy implementation. The department budget supports council development, information efforts and special City associations and programs. DEPARTMENT: Mayor and Council DEPT NO: 41110 DESCRIPTION OF ACTIVITY: The City Council meets twice montly and in periodic special worksessions to consider and adopt legislative and administrative policies that pertain to the services provided to residents. The City Council also sits as the Shore wood Economic Development Authority (EDA). OBJECTIVES / ESTIMATED SERVICE INDICA TORS - Establish annual work program of goals and priorities for the City - Meet at least annually with advisory commissions. - Strategic planning and direction - Seminars, Conferences & Schools Attended - No. of Council Mtgs./EDA - No. of Workshops/Special - Agenda Items - Ordinances & Resolutions Adopted 5 24 24 400 120 HIGHLIGHTS/COMMENTS: Staffing: City Council Salaries Supplies/Materials: Awards and misc. supplies Support Services: Conferences and Seminars Appreciation Function for City Volunteers/Staff Special Brochures Lake Minnetonka Conservation District (LMCD) Assn of Metro Municipalities League of MN Cities Excelsior Chamber of Commerce July 4th Celebration Charges, Fees & Other: 22 FUND: 101 DEPARTMENT: Mayor and Council DEPT 41110 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 16,794 16,794 16,793 13,995 16,793 16,793 0 Supplies/Materials 1,411 1,127 1,000 1,223 1,200 1,200 0 Support Services 41,407 43,039 55,100 34,628 52,100 52,100 0 Charges, Fees & Other 95 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 59,706 60,960 72,893 49,845 70,093 70,093 0 STAFFING: Part time: Mayor Councilmembers 1.00 4.00 1.00 4.00 1.00 4.00 1.00 4.00 1.00 4.00 1.00 4.00 1.00 4.00 23 FUND: 101 General DEPARTMENT MISSION: To implement policy established by the City Council; offer staff support to the City Council in its policy making role; and manage day-to-day operations of the City in a manner consistent with established City values to effectively and efficiently meet set goals & objectives. DEP ARTMENT: Administration DEPT NO: 41300 DESCRIPTION OF ACTIVITY: The City Administrator directs City departmental operations to ensure compliance with policies established by the City Council and with state and federal laws. The department supports the City Council by managing Council agendas, directing the flow of information and requests for action to the Council. OBJECTIVES / ESTIMATED SERVICE INDICA TORS - Take a leadership role in intergovernmental cooperative efforts in the Lake Minnetonka area - Participate"actively in joint powers organizations - Participate actively in legislative and policy activities of municipal associations - Actively monitor legislation and communicate with legislators - Council Mtgs/Work Sessions - Council Agenda Items - Public Safety Board Meetings - Public Safety Staff Meetings - Staff Meetings 36 400 22 24 52 HIGHLIGHTS/COMMENTS: Staffing: Includes an allocation for staff merit increases Supplies/Materials: Miscellaneous books & supplies Support Services: Conference, mileage, meetings & seminars Memberships to ICMA, MCMA, MAMA 24 FUND: 101 . DEPARTMENT: Administration DEPT 41300 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 120,964 120,341 148,689 120,552 169,971 169,971 0 Su pp lies/Ma terials 262 148 400 0 400 400 0 Support Services 9,808 5,015 10,300 3,491 8,250 8,250 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 1,652 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 132,686 125,503 159,389 124,043 178,621 178,621 0 . STAFFING: Full Time: Admistrator/Clk Exec Sec/Dep Clk 1.00 .33 est. 1.00 .20 1.00 .33 1.00 .25 1.00 .25 1.00 .25 25 FUND: 101 General DEPARTMENT MISSION: Provide staff support for the City Council includi preparation of agendas and meeting packets. Responsible for City Clerk functions including records retention, notices and licenses. DEPARTMENT: General Government/City Clerk DEPT NO: 41400 DESCRIPTION OF ACTIVITY: This department provides for reception and clerical duties in the City offices, and the recording secretary for City Council meetings. This department is the official record keeper of minutes, contracts, and permanent records; and is also responsible for all licensing functions and City communication tools. OBJECTIVES / ESTIMATED SERVICE INDICATORS - Continue to improve web site, to include information for residents and tools for communication with City Hall - Produce monthly City newsletter to include articles & photos, council & commission articles, & project updates - Provide information for general requests from residents and contractors - Prepare orientation package for new council members, commission members and staff - Maintain updates to Employee Handbook and City Code - No. of Ordinances - No. of Resolutions - Newsletters Published - Dog licenses issued - Other licenses issued - Council/WS/EDA/Spec Agend 2006 Actual 14 106 12 . 357 60 54 2007 Est. 10 92 12 362 60 55 2008 Est. 10 100 12 360 60 55 HIGHLIGHTS/COMMENTS: Staffing: Deputy Clerk; Admin Asst-Parks; Admin Asst-PW Part-time communications tech; and part-time Web Developer Part-time, temporary, general office support Supplies/Materials: General Office Supplies and postage Software upgrades/Misc. Publications Support Services: Travel, Conferences and Education Publication of legal notices for all General Fund Depts Council Recording Secretary and Council Packet Delivery Newsletter Printing and Mail Service City Code Book Updates/Web Hosting Document Destruction Service Membership Dues Capital Outlay: Digital Camera 26 FUND: 101 DEPARTMENT: General Government/City Clerk DEPT 41400 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 139,868 136,706 168,444 159,017 180,938 180,938 0 Supplies/Materials 20,330 19,965 29,300 13,724 24,910 24,910 0 Support Services 16,394 29,454 39,880 22,752 35,835 35,835 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 45,845 8,974 1,950 0 500 500 0 Transfers 0 0 0 0 0 0 0 TOTAL 222,437 195,099 239,574 195,493 242,183 242,183 0 STAFFING: Full time: Exec Sec/Dep elk .67 .61 .57 .75 .55 .55 Parks Secretary .70 .60 .70 .58 .65 .65 Secretary/Receptionist 0.25 .55 .25 .78 .60 .60 Accounting Clerk I 0.25 est. Part time: Communications Tech. 0.66 0.57 0.57 0.57 0.57 0.57 Website Maint. 0.20 0.20 0.20 0.20 0.20 0.20 Temporary Receptionist 27 FUND: 101 General DEPARTMENT MISSION: Responsible for Election functions. DEPARTMENT: Elections DEPT NO: 41410 DESCRIPTION OF ACTIVITY: This department provides for the preparation for and supervision of State/Federal Primary City General and Special elections by the Deputy City Clerk. OBJECTIVES / ESTIMATED SERVICE INDICATORS - Increase youth awareness of local government issues through active involvement with school officials and instructors through programs such as student election judges and kids voting - No. of Elections held (in election years) - No. of Absentee Ballot Requests - No. of Elections held (in election years) - Total Number of Voters 2004 * 2 706 569 5,315 2006 2 442 381 4,830 2008* 2 725 575 5,400 * Presidential Election HIGHLIGHTSICOMMENTS: Staffing: .20 Exec SeclDeputy Clerk Election Judges Supplies/Materials: Misc. Office Supplies Postage Equipment Maintenance General Supplies Support Services: Legal Notices Travel - Mileage Reimb. Printing (ballots, envelopes) Capital Outlay: Voting booths (4) Vote here signs for Ward 4 28 FUND: 101 DEP ARTMENT: Elections DEPT 41410 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 0 24,348 8,780 323 31,117 31,117 0 Supplies/Materials 249 1,688 2,700 2,498 3,025 3,025 0 Support Services 158 2,051 150 31 2,200 2,200 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 1,931 0 0 1,300 1,300 0 Transfers 0 0 0 0 0 0 0 TOTAL 407 30,018 11,630 2,851 37,642 37,642 0 STAFFING: Full time: Exec Sec/Dep Clk 0.18 0.10 0.01 0.20 0.20 Part time: Election Judges o 35 o o 75 75 29 FUND: 101 General DEPARTMENT MISSION: To administer financial policies of the City; perform accounting functions for all fund types; invest available funds in accordance with State Statutes; oversee City insurance policies; and provide for timely reporting of financial matters to City Council staff and the public. DEPARTMENT: Finance DEPT NO: 41500 DESCRIPTION OF ACTIVITY: Finance is responsible for processing all financial transactions of the City in accordance with Federal, State and Local laws, and in compliance with Generally Accepted Accounting Principles. Transactions include accounts payable, accounts receivable, payroll, investments, utility billing, special assessments, risk management, personnel benefits and financial reporting. The Finance Director is responsible for the preparation and administration of the City budget. OBTECTIVES / ESTIMATED SERVICE INDICA TORS - Prepare annual budget document - Coordinate the annual City audit - Prepare CAFR documents for submittal to GFOA Certificate of Achievement Program - Review debt issues and make recommendations on debt structure - Review, update, and maintain financial policies and procedures - Coordinate and make recommendations on employee benefits - Manage the City's investment portfolio within the Investment Policy guidelines - No. Accounts Payable Checks Issued - Utility Bills Sent - No. of Payroll Checks Issued 2,600 12,000 1,200 Supplies/Materials: Computer checks & budget supplies Finance software support and maintenance Miscellaneous supplies Support Services: Conferences, Mileage, Meetings, Education & Seminars Publication of Financial Statements & Budgets Memberships to GFOA & MGFOA Subscription to GFOA periodicals Submittal fee - GFOA Certificate of Excellence Program Bank & Broker service charges Capital Outlay: 30 FUND: 101 DEP ARTMENT: Finance DEPT 41500 BUDGET Actual Actual Adopted YID Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 153,459 144,311 189,212 113,432 168,881 168,881 0 SuppliesiMaterials 5,056 5,018 7,500 5,009 7,500 7,500 0 Support Services 8,496 9,368 13,200 2,336 12,700 12,700 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 586 639 4,500 639 1,500 1,500 0 Transfers 0 0 0 0 0 0 0 TOTAL 167,597 159,336 214,412 121,416 190,581 190,581 0 STAFFING: Finance Dir Sr Acctg Clerk Acctg. Clerk 1.00 .75 .5 est. 1.00 .62 .5 1.00 .85 .5 1.00 .58 .0 1.00 .75 .0 1.00 .75 .0 31 FUND: 101 General DEPARTMENT MISSION: Provide contracted professional services including general legal, prosecution, financial audit and property assessment. DEPARTMENT: Professional Services DEPT NO: 41600 DESCRIPTION OF ACTIVITY: This department provides for contracted legal, assessing and auditing services for the City. Legal services include general counsel to the City Council, litigation and prosecution of criminal misdemeanors. Assessing services provide property valuation information for tax purposes. Audit services provide for the annual financial audit required by Minnesota State Statutes. OBTECTIVES / ESTIMATED SERVICE INDICATORS - Contain costs on contracted professional services - No. of taxable parcels - No. of litigations 2008 - 2008 - 3,036 2-5 HIGHLIGHTS/COMMENTS: Supplies/Materials: Support Services: Includes general legal fees and prosecutions, mediation services, assessing contract, annual audit services. Charges and Fees: 32 FUND: 101 DEP ARTMENT: Professional Services DEPT 41600 BUDGET Actual Budget Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 0 0 0 0 0 0 0 Supplies/Materials 0 0 0 0 0 0 0 Support Services 162,271 164,867 187,600 157,348 217,000 217,000 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 162,271 164,867 187,600 157,348 217,000 217,000 0 STAFFING: 33 FUND: 101 General DEP ARTMENT MISSION: Guide and control the physical development of the community. Coordinate and implement long range city-wide and area planning activities. DEPARTMENT: Planning & Zoning DEPT NO: 41910 DESCRIPTION OF ACTIVITY: This department is responsible for the review of development proposals, preparing and updating the City's Comprehensive Plan, and other long range planning activities. It provides for administration and enforcement of the City's zoning codes, and preparation and upkeep of zoning, subdivision, floodplain, and other planning and zoning related ordinances. OBJECTIVES / ESTIMATED SERVICE INDICATORS _ Establish an action plan to implement Comprehensive Plan - Complete GIS parcel data base _ Update/enhance City maps _ Update/enhance procedure handouts - No. of zoning apps. - No. of zoning complaints - No. of scheduled office appts - Planning Comm. Meetings - Planning Comm. Work Sessions 24 30 220 12 12 HIGHLIGHTS/COMMENTS: Staffing: Supplies/Materials: Maintenance contracts for computer & office equipment Miscellaneous supplies Support Services: Recording Secretary for Planning Commission Meetings Air time for cellular phone Conferences, mileage, meetings & seminars Memberships to AP A, MN AP A, Sensible Land Use Coalition Subscriptions to APA Journal & Zoning News Charges & Fees: Capital Outlay: 34 FUND: 101 DEPARTMENT: Planning & Zoning DEPT 41910 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 154,669 180,556 175,405 138,037 190,830 190,830 0 Su pp liesfMa terials 707 789 1,225 604 210 210 0 Support Services 7,914 10,125 15,540 6,961 12,900 12,900 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 2,813 2,834 150 0 2,450 2,450 0 Transfers 0 0 0 0 0 0 0 TOTAL 166,103 194,305 192,320 145,602 206,390 206,390 0 STAFFING: Full time: Planning Dir Planning Asst. .95 1.00 est .97 1.00 .95 1.00 .97 1.00 .97 1.00 .97 1.00 Part Time: Clerical 35 DEPT NO: 41940 DEPARTMENT MISSION: Provide for the physical operation of City Hall: utilities; maintenance of office equipment and the building structure; and provide for the City's general liability, property, auto and workers' comp insurance. FUND: 101 General DEP ARTMENT: Municipal Bldg - City Hall DESCRIPTION OF ACTIVITY: The Municipal Building department provides for maintenance of all equipment located in the City Hall, and for janitorial services to furnish a clean environment in which to conduct City business. General Liability, Property and Casualty insurance coverages are also provided under this department. OBJECTIVES / ESTIMATED SERVICE INDICATORS - Identify facility maintenance needs _ Identify options for maximum utilization of office space _ Maintain existing facilities at current level or better utilizing staff to reduce maintenance costs - Maintenance of all office equipment _ Continue to promote community programs to enhance public facilities, such as "Adopt a Garden." HIGHLIGHTS/COMMENTS: Su pplies/Materials: Maintenance /lease contracts for copiers, telephones and office equipment Maintenance to city hall building City Hall maintenance, cleaning, and paper supplies Support Services: City Hall janitorial, rug services, & pest control Utilities and phone service for City Hall Insurance coverage for all City departments except enterprise funds Rental of postage meter City Hall refurb/maint expense: $47,544 (assumes prepaymt of 2008 Sr. Or debt) Residential maintenance costs $5,000 Charges & Fees: Capital Outlay: Debt Service on Internal Loan to Sewer Fund for purchase of 5795 Country Club Rd. Transfers: Public Facilities Fund 36 FUND: 101 DEP ARTMENT: Municipal Building - City Hall DEPT 41940 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 0 0 0 0 0 0 0 Supplies/Materials 16,471 22,390 29,500 30,284 76,314 76,314 0 Support Services 139,915 130,974 141,700 22,446 149,000 149,000 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 351,272 54,036 54,544 52,143 1,000 1,000 0 Transfers 110,000 50,000 110,000 0 110,000 110,000 0 TOTAL 617,659 257,400 335,744 104,873 336,314 336,314 0 STAFFING: 37 DEP ARTMENT: Police DEPARTMENT MISSION: To provide a modern, flexible, full-service criminal justice agency which is responsive to community neeqs. FUND: 101 General DEPT NO: 42100 DESCRIPTION OF ACTIVITY: The South Lake Minnetonka Police Department is a cooperative joint venture between the cities of Excelsior, Greenwood, Shorewood and Tonka Bay. Through this venue, the department provides for the protection of the safety and well-being of citizens in the community, the prevention and detection of crime, and the enforcement of all local, state and federal laws in a cost-efficient manner. Costs and staff are allocated to each of the participating cities on a set percentage basis. In 2006, Shorewood's share was 46.0%. Shorewood's share for the period 2007-2011 is 50%. A separate obligation is required to finance the new SLMPD station. The cost is apportioned on an ad valorum basis among four cities. Shorewood's pro-rata share of the 2008 payment is $244,003. OBJECTIVES / ESTIMATED SERVICE INDICA TORS - Initial complaint reports - Part I (serious) & Part II (other) crimes - Citations issued - Police vehicles - Shorewood ICR's 6,600 1,250 4,600 9 2,300 HIGHLIGHTS/COMMENTS: Su pplies/Materials: Support Services: Police services contract for 2008 Prisoner expense, court officer expense, & booking fees Annual Police Reserve Dinner 38 FUND: 101 DEPARTMENT: Police DEPT 42100 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 0 0 0 0 0 0 0 Supplies/Materials 0 184 0 0 0 0 0 Support Services 727,726 781,829 819,563 751.836 867,500 867,500 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 259,404 254,596 249,500 249,508 244,003 244,003 0 Transfers 0 0 0 0 0 0 0 TOTAL 987,130 1,036,609 1.069,063 1,001.344 1.111,503 1.111,503 0 STAFFING: Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Deputy Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Sergeant 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Investigator * 2.00 2.00 2.00 2.00 3.00 3.00 3.00 Patrol Officer 7.00 7.00 7.00 7.00 7.00 7.00 7.00 Office Administrator 1.00 1.20 1.20 1.20 1.20 1.20 1.20 Office Specialist (part time) ** 2.00 1.00 1.00 2.00 2.00 2.00 2.00 Community Service Officer 1.00 1.00 1.00 1.00 1.00 1.00 * 1 luvenile Specialist 39 FUND: 101 General DEPARTMENT MISSION: Provide the highest possible quality of fire suppression, prevention and eduction services, and First Responder emergency medical services. DEPARTMENT: Fire Protection DEPT NO: 42200 DESCRIPTION OF ACTIVITY: Fire services are contracted by the City through the Excelsior Fire District and the City of Mound. This department provides for the protection of life and property of the residents of Shorewood through fire prevention and suppression, fire inspection, building inspection, fire code enforement and emergency medical services. A separate obligation is made toward financing the new facilities for the Excelsior Fire District. The cost is apportioned on the same allocation for the operating budget. A separate obligation is made toward financing the new (2003) fire station for the Mound Fire Dept. This cost is apportioned on the same allocation for the operating budget. Shorewood's share for 2008 debt service is $7,551. OBJECTIVES / ESTIMATED SERVICE INDICATORS - EFD Fire & Rescue Calls - Mound Fire & Rescue Calls 2006 - 2006 - 297 14 HIGHLIGHTS/COMMENTS: Support Services: Fire contracts with Mound and Excelsior Fire District 40 FUND: 101 DEPARTMENT: Fire Protection DEPT 42200 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 0 0 0 0 0 0 0 Supplies/Ma~erials 0 0 0 0 0 0 0 Support Services 263,107 314,647 284,312 291,368 311,860 311,860 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 229,667 249,203 311,635 304,579 311,075 311,075 0 Transfers 0 0 0 0 0 0 0 TOTAL 492,774 563,850 595,947 595,947 622,935 622,935 0 EFD STAFFING: . Chief (F fT) 1.00 1.00 1.00 1.00 1.00 1.00 Asst. Chief 1.00 1.00 1.00 1.00 1.00 1.00 Dist. Chief 2.00 2.00 2.00 3.00 3.00 3.00 Captain 3.00 3.00 3.00 4.00 4.00 4.00 Coordinators 0.00 0.00 0.00 8.00 8.00 8.00 Fire Marshal (FfT) 0.50 0.00 0.00 0.00 0.00 0.00 Fire Inspector (PfT) 0.75 1.25 1.25 1.25 1.25 1.25 Training Officer 1.00 1.00 1.00 0.00 0.00 0.00 Firefighters 41.00 41.00 41.00 34.00 34.00 34.00 Admin Support (PfT) .25 .25 .25 .25 .5 .5 41 FUND: 101 General DEPARTMENT MISSION: Enforce construction safety and related building codes through plan review and inspections. DEP ARTMENT: Protective Inspection DEPT NO: 42400 DESCRIPTION OF ACTIVITY: This department provides for the issuance building and construction permits, review of construction plans and specifications, enforcement of all building codes under the Uniform Building Code, inspection of rental housing units and zoning violations. OBJECTIVES / ESTIMATED SERVICE INDICATORS / _ Increase and enhance public information through the development of handouts relative to building codes - Enhance environmental inspections - No. of permits issued New Homes Additions/Other - A vg inspections/permit New Homes Additions/Other 15 - 17 600 9 -12 2-9 HIGHLIGHTS/COMMENTS: Supplies/Materials: Maintenance contracts on computer and office equipment Miscellaneous supplies Support Services: Contractual inspections during vacations, sick leave Conferences, mileage, meetings & seminars Printing of application forms Membership to ICBO Charges & Fees: Remittances to state of permit surcharges collected Capital Outlay: 42 FUND: 101 DEPARTMENT: Protective Inspection DEPT 42400 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 101,925 124,767 110,740 97,529 116,634 116,634 0 Supplies/Materials 162 38 550 254 400 400 0 Support Services 7,028 14,689 11,220 6,854 11,100 11,100 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 1,012 87 10,000 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 110,126 139,580 132,510 104,637 128,134 128,134 0 STAFFING: Full time: Building Official 1.00 1.00 1.00 1.00 1.00 1.00 Planning Dir .05 .03 .03 .05 .03 .03 Planning Asst .30 .20 .20 .20 .20 .20 Secretary /Recept .10 .10 .10 .10 .10 .10 Parks Secretary .05 .04 .05 .05 est. 43 FUND: 101 General DEPARTMENT MISSION: Enforce animal control ordinances. DEPARTMENT: Animal Control DEPT NO: 42700 DESCRIPTION OF ACTIVITY: The department provides for contractual animal control, which includes patrol, detention, and disposition of stray domestic animals. OBTECTIVES /ESTIMA TED SERVICE INDICATORS: - To provide appropriate care for dogs found at-large within the City limits. - No. of Animal Complaints HIGHLIGHTS/COMMENTS: Staffing: Supplies/Materials: Support Services: Animal control contracts with South Lake Minnetonka Police Department and City of Mound (2008) Charges & Fees: Capital Outlay: 44 FUND: 101 DEPARTMENT: Animal Control DEPT 42700 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 0 0 0 0 0 0 0 Supplies/Materials 0 0 0 0 0 0 0 Support Services 24,673 21,845 24,330 17,950 25,060 25,060 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 24,673 21,845 24,330 17,950 25,060 25,060 0 STAFFING: Full time: 45 FUND: 101 General DEPARTMENT MISSION: DEPARTMENT: City Engineer Provide engineering and construction management services for the City. DEPT NO: 43010 DESRIPTION OF ACTIVITY: This department is responsible for general engineering services in the City, as well as preparation of feasibility studies, plans and specifications, and on-site inspection of City projects. The City Engineer also reviews all development proposals and plans. OBTECTIVES / ESTIMATED SERVICE INDICATORS - Assist the City in determining right-of-way needs - Keep construction project files up-to-date and accurate - Communicate in written form to affected residents at least two (2) times during a construction project - Provide in-house engineering where feasible - Provide good public relations with property owners adjacent to construction projects - Resolve construction issues promptly. - Engineer Hours on City projects 1,248 - Engineer Hours on private development 1 600 HIGHLIGHTS/COMMENTS: Staffing: .95 City Engineer .25 Frr Engineer Technician .02 Dir of Pub Wks .10 Frr Clerical Supplies/Materials: Computer maintainance/Upgrade Books, Materials and Software Support Services: Cellular phone Airtime & Pager Conferences and mileage Subscriptions and Memberships Charges & Fees: Capital Outlay: GPS; Software (AutoCAD, KYPIPE, HydroCAD, ArcView); Computer (Engineering Tech) 46 FUND: 101 DEPARTMENT: City Engineer DEPT 43010 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 111,604 111,465 148,868 100,547 122,126 122,126 0 Su pp liesjMa terials 906 579 1,950 1,238 875 875 0 Support Services 39,886 83,389 22,150 7,039 16,435 16,435 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 503 0 3,600 2,526 18,000 18,000 0 Transfers 0 0 0 0 0 0 0 TOTAL 152,899 195,433 176,568 111,350 157,436 157,436 0 47 FUND: 101 General DEPARTMENT MISSION: DEPT NO: 43050 Provide supervision and support for all public works functions; provides for public works utilities, shop and equipment maintenance and fuels DEPARTMENT: Public Works Service DESCRIPTION OF ACTIVITY: The Public Works Service department is responsible for all general public works duties, maintenance of all public works equipment, and maintenance of the public works facility. OBTECTIVES: - Perform preventative maintenance on all equipment within 100 miles or 10 hours of scheduled service - Perform various City building repairs and preventative maintenance using City personnel HIGHLIGHTS/COMMENTS: Staffing: Supplies/Materials: Includes motor fuel, maintenance of equipment and buildings, and inventory supply items Support Services: Uniforms for crew Janitorial Services Utilities and telephone service for public works building Conference, mileage, meetings & seminars Miscellaneous - damage to private property (mailboxes, etc) Hazardous Waste Licenses Miscellaneous equipment rentals Memberships Charges & Fees: Capital Outlay: Replacement Radios; computers, tire machine Transfers: Transfer to Equipment Replacement Fund ($175,000 - 2008) 48 FUND: 101 DEPARTMENT: Public Works Service DEPT 43050 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 219,118 266,420 261,640 240,689 276,798 276,798 0 Su pp lies/Ma terials 51,558 53,501 61,750 41,132 65,050 65,050 0 Support Services 29,406 35,829 44,175 33,966 43,640 43,640 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 350 7,468 187,350 639 177,600 7,600 0 Transfers 123,000 200,000 200,000 0 200,000 175,000 0 TOTAL 423,431 563,218 754,915 316,426 763,088 568,088 0 STAFFING: Full time: Pub Wks Dir 0.10 0.49 0.75 0.71 0.50 0.50 Lt Equip Oper 2.50 1.93 1.50 1.78 1.95 1.95 Clerical 0.05 .08 .05 .00 .05 .05 Utility Maint. Operators .00 .77 .67 .65 .67 .67 Utility Lead .44 .25 .61 .50 .50 est. 49 FUND: 101 General DEPARTMENT MISSION: DEPARTMENT: Streets & Roadways To maintain and upgrade City streets, parking areas and storm water control systems in an efficient and economical manner DEPT NO: 43100 DESCRIPTION OF ACTIVITY: Includes ongoing maintenance consisting of street patching, street sweeping, roadside mowing, painting of lane markings, and minor storm sewer repair. OBJECTIVES / ESTIMATED SERVICE INDICATORS - Maintain the pavement management system to aid in scheduling of street projects - Paint lane markings on all designated streets ' - Sweep each City street at least once annually - Mow roadsides at least twice annually - Visually inspect storm drainage grates annually and repair as needed - Miles of street State County City - MSA City - Local - Miles Sealcoated - Tons of patch material 3 2 9 50 5 1,400 HIGHLIGHTS/COMMENTS: Staffing: 1.15 LEO 0.2 Uti!. Lead Su pp lies/Ma terials: Rock, gravel & bituminous for street & road repair Support Services: Safety training Contracted road striping Transfers: Transfer to Local Street Reconstruction Fund $645,000 (2008) 50 FUND: 101 DEPARTMENT: Streets & Roadways DEPT 43100 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 87,338 87,376 109,108 83,991 89,272 89,272 0 Supplies/Materials 59,856 65,953 63,650 58,839 62,000 62,000 0 Support Services 13,995 11,379 23,500 3,913 32,000 32,000 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 Transfers 311,000 345,000 345,000 0 645,000 645,000 0 TOTAL 472,189 509,708 541,258 146,743 828,272 828,272 0 STAFFING: Full time: Lt Equip Operators Uti!. Lead 2.20 1.03 .25 2.00 .33 0.97 .03 1.15 .2 1.15 .2 est. 51 FUND: 101 General DEPARTMENT MISSION: DEPT NO: 43125 Provide snow and ice control for public streets and City owned parking lots to ensure the safe and efficient movement of traffic DEPARTMENT: Snow & Ice Removal DESCRIPTION OF ACTIVITY: This department is reponsible for the plowing and removal of snow after a 2-inch or greater snowfall has occured. Street sanding with a salt/sand mixture is used as a measure of ice control, and is performed as needed. OBTECTIVES / ESTIMATED SERVICE INDICATORS: - Remove snow and ice and complete salt/sand operations within 14 hours after the end of a snow event - Complete widening and clean up functions within 48 hours of a snow event - Miles of street plowed - Tons of salt used - Tons of sand used - Manhours spent - No. of cul-de-sacs plowed 50 250 1,200 1,000 94 HIGHLIGHTS/COMMENTS: Staffing: .4 LEO .05 Uti! Maint .05 Uti! Lead Supplies/Materials: Sand and salt for ice control 52 FUND: 101 DEP ARTMENT: Snow & Ice Removal DEPT 43125 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 24,475 14,468 34,435 20,916 39,166 39,166 0 Supplies/Materials 20,864 12,862 44,500 25,532 44,500 44,500 0 Support Services 0 0 0 0 0 0 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 0 2,300 0 1,900 1,900 0 Transfers 0 0 0 0 0 0 0 TOTAL 45,339 27,330 81,235 46,448 85,566 85,566 0 STAFFING: Full time: .50 .14 .04 .04 .50 .42 .09 .10 .40 .05 .05 .40 .05 .05 Lt Equip Oper (LEO) Uti! Maint Uti! Lead est. 53 FUND: 101 General DEPARTMENT MISSION: Provide for street lighting and traffic signals at intersections and other locations throughout the City for the safety of pedestrians and vehicular traffic DEPARTMENT: Traffic Control!St Lights DEPT NO: 43160 DESCRIPTION OF ACTIVITY: Includes maintenence of semaphores and traffic control devices, and maintenance/replacement of regulatory and informational road signs. Provides for electricity for street lights and traffic control devices. . OBJECTIVES / ESTIMATED SERVICE INDICATORS: - Number of street lights - Number of traffic signals 195 6 HIGHLIGHTS/COMMENTS: Supplies/Materials: Maintenance to semaphores and Hwy 7 & Vine Hill Road, Christmas Lake Road, County Road 19, Hwy 41, Old Market Road; County Road 19 and Smithtown Road. Street signs & posts Support Services: 54 FUND: 101 DEPARTMENT: Traffic Control/Street Lighting DEPT 43160 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008. Staffing 0 0 0 356 0 0 0 Su pp liesfMa terials 4,662 1,415 500 3,581 1,500 1,500 0 Support Services 31,457 40,286 43,200 24,700 42,300 42,300 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 36,119 41,701 43,700 28,638 43,800 43,800 0 STAFFING: 55 FUND: 101 General DEPARTMENT MISSION: DEP ARTMENT: Sanitation/Weed Control DEPT NO: 43200 Provide for the general sanitation and cleanliness of the City and provide for the treatment of noxious weeds on City properties. DESCRIPTION OF ACTIVITY: Activities include spraying of boulevards and roadways for weed control, and clean-up of properties in violation of City zoning and sanitation codes, as necessary. OBJECTIVES / ESTIMATED SERVICE INDICATORS - Resolve 100% of weed complaints - No of weed complaints - No of notices served - No of parcels sprayed - Miles/roadside sprayed 5 5 o 50 HIGHLIGHTS/COMMENTS: Staffing: Miscellaneous staff time for property clean-ups Support Services: Miscellaneous property clean-ups Contracted weed spraying services 56 FUND: 101 DEPARTMENT: Sanitation/Waste Removal/Weeds DEPT 43200 BUDGET Actual Actual Adopted YID Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 586 608 757 2,505 641 641 0 Supplies/Materials 0 0 500 0 500 500 0 Support Services 3,502 5,395 5,500 1,791 4,500 4,500 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 4,088 6,003 6,757 4,296 5,641 5,641 0 STAFFING: 57 FUND: 101 General DEPARTMENT MISSION: To provide diseased tree inspection services to residents; to remove dise~sed trees located on City property; and to maintain and trim trees located on City rights-of-way and other property DEPARTMENT: Tree Maintenance DEPT NO: 43250 DESCRIPTION OF ACTIVITY: This department is responsible for detection and removal of diseased and unsafe trees on City rights-of-way and other properties, and pruning of trees on city property. Tree inspection services are provided to residents on an on-call basis. OBJECTIVES IESTIMA TED SERVICE INDICATORS: - Remove 100% of diseased trees on public property - Respond to all property owner requests to identify diseased trees - Maintain and trim trees on City property which present a hazard to public - No of trees removed - Yards of brush hauled 40 700 HIGHLIGHTS/COMMENTS: Staffing: .25 LEO Supplies/Materials: Small Tools Paint for tree marking Support Services: Contracted tree and brush removal Tree inspection certification 58 FUND: 101 DEPARTMENT: Tree Maintenance DEPT 43250 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 15,011 22,122 15,233 11,553 16,128 16,128 0 Supplies/Materials 479 1,323 2,950 461 3,150 3,150 0 Support Services 7,768 7,110 15,550 8,543 11,000 11,000 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 TOTAL 23,258 30,555 33,733 20,557 30,278 30,278 0 STAFFING: Lt Equip Operator (LEO) .20 est. .27 .25 .25 .25 .25 59 FUND: 101 General DEPARTMENT: Parks & Recreation DEPT NO: 45200 DESCRIPTION OF ACTIVITY DEPARTMENT MISSION: Maintain City parks, trails & beaches to ensure safe and enjoyable recreational amenities, and coordinate recreational opportunities for City residents of all ages and physical abilities The department is responsible for the maintenance of all City parks, including playgrounds, ballfields, trails, ice rinks, buildings and other play areas. Winter ice skaing and summer rec programs are coordinated by this department. OBJECTIVES: - Continue promoting the benefits of investing in Shorewood parks and park improvements. Acres of maint park Cost of maint per acre No. of ballfields Softball Baseball No. of Tennis Courts No. of hockey rinks No. of skating rinks No. of times rinks are cleaned/resurface No. of shelters No. of picnic tables Miles of Trails HIGHLIGHTS/COMMENTS: 99.70 1600 3 5 4 2 3 80 4 47 3.50 Staffing: Part time includes Park Commission Secretarial Seasonal includes Summer employees and Winter Rink Attendants Supplies/Materials: Maintenance to park equipment and buildings Rock, black dirt, gravel. sand, fertilizers, seed for parks Support Services: Park Coordinating Svcs ($20,000); Crescent Beach Lifeguard Svcs ($6,000); Contributions to 'Music In The Parks' ($2,500), Friends of Center ($8,800); Friends Fund-raising Match ($12,500); Buckthorn Removal Prog ($1,600); Portable toilets ($9,000). Charges & Fees: Capital Outlay: Transfers: Transfer to Park Capital Improvement Fund $15,000 60 FUND: 101 DEPARTMENT: Parks & Recreation DEPT 45200 BUDGET Actual Actual Adopted YTD Oct Requested Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 2008 Staffing 109,305 112,753 140,530 102,961 131,408 131,408 0 Supplies/Materials 10,026 6,861 15,400 8,335 12,400 12,400 0 Support Services 48,189 49,797 81,450 47,728 74,800 74,800 0 Charges & Fees 0 0 0 0 0 0 0 Capital Outlay 9,989 0 5,000 0 0 0 0 Transfers 15,000 15,000 15,000 0 15,000 15,000 0 TOTAL 192 'iOR 1 R4 411 2'i7180 1 'i9 024 211 608 211 608 0 STAFFING: Full time: Dir of Public Wks .07 .03 .03 .03 Lt Equip Oper 1.50 1.51 1.50 1.14 1.25 1.25 Clerical .25 .30 .33 .36 .35 .35 Part time: Clerical Seasonal: Summer 2.00 1.00 1.00 1.00 1.00 1.00 Winter (rinks) 10.00 10.00 10.00 10.00 10.00 10.00 est. 61 FUND: Water MISSION: To provide for the retirement of debt incurred to construct water system improvements. SUBFUND: Water Debt Service FUND NO: 601 DESCRIPTION OF ACTIVITY: Responsible for the accumulation of resources for the retirement of Water Fund debt, and for the periodic payment of principal and interest. OBlECTIVES: To assure adequate resources to retire debt as scheduled, or more quickly if prudent. HIGHLIGHTS/COMMENTS: Revenues: Property Tax Levy for Debt Service Special Assessments on Water Improvements Connection Charges Interest Income Transfers from Water Operating Fund Expenses: Staffing: Supplies/Materials: Support Services: Charges & Fees: Capital Outlay: Other: Debt service payments - Principal and interest Fiscal Agent Fees 64 FUND: #601 FUND: Water - Debt Service DEPT # 49400 BUDGET Actual Actual Budget YTD Oct Proposed Adopted ITEM 2005 2006 2007 2007 2008 2008 REVENUE Sp Assess/Connect Chgs 46,124 663,633 46,000 152,138 105,000 0 Misc. Revenue 35,336 61,926 30,000 51,717 40,000 0 Transfers 260,000 0 310,000 0 260,000 0 TOTAL REVENUE 341,460 725,559 386,000 203,855 405,000 0 EXPENSES Staffing 0 0 0 0 0 0 Supp lies/Ma terials 0 0 0 0 0 0 Support Services 0 0 0 0 0 0 Charges & Fees 0 0 0 0 0 0 Other - Debt Service 264,851 373,955 386,000 360,070 388,000 0 Capital Outlay 0 .0 0 0 0 0 Transfers 0 0 0 0 0 0 TOTAL EXPENSES 264,851 373,955 386,000 360,070 388,000 0 SERVICE INDICATORS: Outstanding Debt, Year End 2,745,000 3,920,000 3,665,000 3,665,000 3,415,000 3,415,000 CASH FLOW IMP ACT: Beginning Cash Balance 611,032 687,641 1,039,245 1,039,245 883,029 883,029 Revenues 341,460 725,559 386,000 203,855 405,000 0 Expenditures (264,851) (373,955) (386,000) (360,070) (388,000) 0 Ending Cash Balance 687,641 1,039,245 1,039,245 883,029. 900,029 883,029 STAFFING: 65 SUBFUND: Water Operations MISSION: To provide a safe, clean, uninterrupted supply of drinking water to all City residents connected to the City water system. FUND: Water FUND NO: 601 DESCRIPTION OF ACTIVITY: Responsible for operation and maintenance of seven (7) well systems, including all pumps and well houses, maintenance of water to' and treatment plant, and extension of new watermain and construction of new water facilities, as necessary. OBTECTIVES: - Supply a safe, clean uninterrupted source of water to all connections - Explore possibility of interconnecting with other communities HIGHLIGHTS/COMMENTS: Revenues: Estimated water sales based on quarterly billing at a tiered rate of $2.95 - $3.75/1,000 gallons Connection and permit revenues Miscellaneous Income includes interest income and Cellular Antenna Space Rentals Expenses: Staffing: .15 Dir of Public Wks .25 Engineering Technician .15 Utility Lead Person .75 Utility Operator .06 Senior Accounting Clerk .05 Receptionist/Secretary Supplies/Materials: Office Supplies, including billing forms and postage Maintenance contracts for computer hardware and software Maintenance of gate valves Small tools and chemicals for water treatment Support Services & Charges: Engineering Water Operations Licenses & Training Insurance on water system Water testing & Water Quality Reporting Capital Outlay: Amesbury Lineshaft Well - Pull & Inspect ($23,000 - 2008) Radio Read Meter project-($75,000 - 2008) Woodhaven Well Bldg Demo ($18,000 - 2008) SE Area Water Tower Painting ($270,000 - 2008) Other: Water Purchased from other communities Meter purchases Well utility charges Transfers to Water Debt Service Fund Depreciation (Non-cash expense accounts for future system repl~c~ment) FUND: #601 FUND: Water Operations DEPT # 49400 BUDGET Actual Actual Budget YTD Oct Proposed Adopted $$ % ITEM 2005 2006 2007 2007 2008 2008 Change Change REVENUE Charges for Service 537,450 585,112 576,000 458,429 583,500 0 7,500 1.30% Bond Proceeds 1,525,000 1,402,585 0 0 0 0 0 0.00% Misc. Revenue 108,780 163,218 117,000 137,000 130,000 0 13,000 11.11% TOTAL REVENUE 2,171,230 2,150,915 693,000 595,429 713,500 0 20,500 2.96% EXPENSES Staffing 76,394 75,163 85,382 74,199 109,659 0 24,277 28.43% Supplies/Materials 58,306 53,323 62,525 41,970 76,625 0 14,100 22.55% Support Services & Charges 166,134 94,756 124,600 97,183 96,425 0 (28,175 ) -22.61% Capital Outlay 0 0 604,600 371,614 386,000 0 (2] SJiOO) -36.16% Transfers 0 0 310.000 0 260.000 0 (50,000\ -16.13% Depreciation 182,145 184,105 185,000 162,763 185,000 0 0 0.00% TOTAL EXPENSES 482,979 407,348 1,372,107 747,728 1,113,709 0 (258.398) -18.83% SERVICE INDICA TORS: Miles of Water Line 16 16 16 16 16 16 No. of Connections 1,252 1,252 1,285 1,285 1,285 1,285 No. of Hydrants 272 272 280 280 280 280 Annual Gals Wtr Pumped* 175,000,000 175,000,000 188,509,000 188,509,000 188,509,000 188,509,000 A vg Daily Consump- gals 479,452 479,452 516,463 516,463 516,463 516,463 Water rate/1000 gals 2.95/3.75 2.95/3.75 2.95/3.75 2.95/3.75 2.95/3.75 2.95/3.75 CASH FLOW IMPACT: Beginning Cash Balance 1,855,878 2,356,223 2,693,608 2,693,608 2,199,501 2,199,501 Revenues 2,171,230 2,150,915 693,000 595,429 713,500 0 Expenditures (482,979) (407,348) (1,372,107) (747,728) (1,113,709) 0 Depreciation 182,145 184,105 185,000 162,763 185,000 0 Construction of Infrastructur Other Cash Flow Imoacts n.370.051 ) (1.590.288) 0 0 0 0 Ending Cash Balance 2,356,223 2,693,608 2,199,501 2,704,071 1,984,292 2,199,501 STAFFING: Dir. of Public Wks .025 .15 City Engineer .01 Engineer Technician .250 .08 .25 .22 .25 Utility Lead Person .14 .14 .15 Utility Operator 1.15 .77 1.15 .75 .75 Acctg. Clerk .125 .085 .125 .085 .06 Sec./Recep. .100 .100 .10 .00 .05 * Source: Annual DNR reports 67 City of Shorewood, Minnesota Capita/Improvement Program 2007 tbm 2011 PROJECTS BY DEPARTMENT Department Project# Priority 2007 2008 2009 2010 2011 Total IMunicipal Water System ~ S.E. Area Lineshaft Well- Pull & Inspect W-07-02 n/a 22,000 22,000 Amesbury Well Controls Replacement W-07-03 n/a 55,000 55,000 Water Meter Radio Read Project W-07-05 n/a 250,000 75,000 75,000 400,000 SE Area Water Tower - Power Wash W-07-25 n/a 6,700 6,700 SE Area Water Tower - painting W-08-01 n/a 270,000 270,000 Amesbury Lineshaft Well - Pull & Inspect W-08-02 n/a 23,000 23, 000 Woodhaven Well Bldg Demolition W-08-03 n/a 18,000 18,000 Boulder Bridge Well #2 - Pull & Inspect W-09-01 n/a 24,000 24,000 Municipal Water System Total 333,700 386,000 99,000 818,700 GRAND TOTAL 333,700 386,000 99,000 818,700 77l11rsday, November 29, 20D7 68 FUND: Sanitary Sewer SUBFUND: Sanitary Sewer DEPT NO: 611 MISSION: To provide a safe, sanitary sewer service to all City residents DESCRIPTION OF ACTIVITY: Major activities include maintenance of fourteen (14) lift stations, and cleaning, televising and repairing sewer mains to control inflow and infiltration. Sewage treatment is performed by Metropolitan Council Environmental Services (MCES) and is provided for in this area. OBJECTIVES: - Work with MCES to monitor inflow and infiltration into the sanitary sewer system - Refurbish two lift stations per year HIGHLIGHTS/COMMENTS: Revenues: Quarterly Sewer service charges at $70.00 per quarter Interest revenue from investment of Sewer Fund cash balances Repayment of Interfund Loans Expenses: Staffing: .15 Dir of Public Wks .25 Engineering Technician .10 Utility Lead Person .53 Utility Operator .06 Senior Accounting Clerk .05 Receptionist/Secretary Su pplies/Ma terials: Office Supplies, including billing forms and postage Maintenance contracts for computer hardware and software Support Services: Sewer Main Cleaning Inflow & Infiltration Control Insurance on sewer system Legal & engineering services Utilities Travel & seminars Charges & Fees: Charges for sewage flow into City of Excelsior trunk mains Metropolitan Council Environmental Services sewage treatment charges CaoitalOutlav: Refurbish Lift Stations 12. 15. & 16 1200S) Inflow & Infiltration Reduction Transfers In (200S): Residential Property purchase debt service payment (Genl Fnd): $60,000 Depreciation (Non-cash expense accounts for future system replacement) 70 . FUND: # 611 FUND: Sanitary Sewer DEPT # 49450 BUDGET Actual Actual Budget YTD Oct Proposed Adopted $$ % ITEM 2005 2006 2007 2007 2008 2008 Change Change REVENUE Charges for Service 932,925 991,659 949,680 675,923 950,500 0 820 0.09% Transfers 60,000 0 236,000 0 60,000 0 (176,000) -74.58% TOTAL REVENUES 992.925 991,659 1,185,680 675,923 1,OlD,500 0 (175,18m -74.49% EXPENSES Staffing 66,487 46,260 89,382 62,781 90,236 0 854 0.96% Su pplies/Ma terials 13,877 17,864 17,800 6,449 14,100 0 (3,700) -20.79%' Support Services & Charges 456,026 517,448 637,336 578,245 639,282 0 1,946 0.31% Capital Outlay 0 0 236,000 20,898 299,000 0 63,000 26.69% Transfers 0 0 0 0 0 0 0 0.00% Depreciation 203,783 204,064 205,000 174,177 205,000 0 0 0.00% TOTAL EXPENSES 740,174 785,636 1,185,518 842,551 1,247,618 0 62,100 7.17% SERVICE INDICATORS: Miles of Sewer Line 65 65 65 65 65 65 No. of Connections 2,824 2,824 2,824 2,824 2,830 2,830 No. of Lift Stations 14 14 14 14 14 14 Flow (Mill. Gals.) 7/1 - 6/30 N/A 299.52 375.81 322.89 322.89 322.89 CASH FLOW IMP ACT: Beginning Cash Balance 3,548,050 3,550,499 3,958,626 3,958,626 4,163,788 4,163,788 Revenues 992,925 991,659 1,185,680 675,923 I,OlD,500 0 Expenditures (740,174) (785,636) (1,185,518) (842,551) (1,247,618) 0 Depreciation 203,783 204,064 205,000 174,177 205,000 0 Other Cash Flow Impacts (454,086 ) (1,959) Ending Cash Balance 3,550,499 3,958,626 4,163,788 3,966,176 4,131,670 4,163,788 STAFFING: Dir of Public Wks 0.15 Engineer. Technician .25 ".13 .25 .20 0.25 . Utility Lead .25 .07 .25 .lD 0.10 Utility Operator .67 .29 .67 .34 0.53 Sr. Acctg. Clerk .lD .087 .025 .085 0.06 Receptionist/Secretary .05 .12 .05 .lD 0.05 71 City of Shorewood, Minnesota Capital Improvement Program 2007 thm 2011 PROJECTS BY DEPARTMENT Department Project# Priority 2007 2008 2009 2010 2011 Total ISanitary Sewer I SCADA System 14 Lift Stations 88-07-02 n/a 75,000 75,000 Lift Station 12 Rehab-5705 Christmas Lake PI. 88-08-01 n/a 110,000 110,000 Lift Station 16 Rehab-4915 Shady Island Rd 88-08-02 n/a 104,000 104,000 Portable Lift Station Control Panel 88-08-03 n/a 7,000 7,000 Lift Station 15 Rehab-4360 Enchanted Dr. 88-08-06 n/a 28,000 100,000 128,000 Lift Station 17 Rehab-5295 Shady Island Rd 88-09-01 n/a 8,000 70,000 78,000 Annual Lift Station Inspect & Rehab 88-11-03 n/a 25,000 25,000 25,000 25,000 25,000 125,000 Infiltration and Inflow Reduction 88-11-05 n/a 50,000 50,000 50,000 50,000 50,000 250,000 Sanitary Sewer Total 150,000 324,000 183,000 145,000 75,000 877,000 GRAND TOTAL 150,000 324,000 183,000 145,000 75,000 877,000 77ll1rsday, November 29,2007 72 SUBFUND: Recycling MISSION: To provide weekly pickup of recyclable~ to all City residents; provide for the ann' City Clean-up activities FUND: Recycling FUNDNO: 621 DESCRIPTION OF ACTIVITY: Weekly pick-up of newspaper, corr~gated cardboard, recyclable plastics, glass and metal, and other recyclable materials. Includes annual City community clean-up at a drop-off site. OBTECTIVES: - Continue weekly pickup of recyclable materials _ Hold City community clean-up in the Spring of the year _ Provide a leaf and yard waste disposal site in Fall of the year HIGHLIGHTS/COMMENTS: Revenues: County Aid is a Hennepin County grant Charges for Service includes City Clean-up fees and a City Recycling Fee of $1.75 per month per household Tranfers/other includes transfers, interest income and revenue sharing from the Recycling Contra.ctor Expenses: Staffing: . Miscellaneous staffing for City Clean-up and Yardwaste Disposal Supplies/Materials: Office Supplies Support Services: Recycling contract with Veolia Recycling ($2.50/household/month for 2,796 households - 2008) City Clean-up costs (Est. $15,000 - 2008) 74 FUND: #621 FUND: Recycling DEPT # 49550 BUDGET Achlal Achlal Budget YTD Oct Proposed Adopted $$ % ITEM 2005 2006 2007 2007 2008 2008 Change Change REVENUE County Aid 21,030 20,971 21,030 20,631 21,000 0 (3()) -0.14% Charges for Service 94,994 123,383 98,000 47,850 74,000 0 (24,000) -24.49% Transfers/other 1,813 2,738 1,950 2,674 2,450 0 500 25.64% TOTAL REVENUE & 117,837 147,092 120,980 71,154 97,450 0 (23,530) -19.45% OTHER SOURCES EXPENSES Staffing 0 0 1,450 0 0 0 (1,450) -100.00% Supplies/Materials 2,328 164 2,350 0 500 0 (1,i<50) -78.72% Support Services & Charges 103,495 124,189 114,175 70,182 99,175 0 CI5,0(0) -13.14% Capital Outlay 0 0 0 0 0 0 0 0.00% Transfers 0 0 0 0 0 0 0 0.00% TOTAL EXPENSES 105,823 124,354 117,975 70,182 99,675 0 (18,300) -15.51% SERVICE INDICATORS: Est. A vg. mo. Participant HSf 1,100 1,100 1, 100 1,100 1,100 1,100 Avg. mo. Tonnage* 64 75 90 90 CASH FLOW IMPACT: Beginning Cash Balance 51,760 61,905 83,554 83,554 86,559 86,559 Revenues 117,837 147,092 120,980 71,154 97,450 0 Expendihlres (105,823) (124,354) (117,975) (70,182) (99,675) 0 Other Cash Flow Impacts (1,869) (1,090) Ending Cash Balance 61,905 83,554 86,559 84,526 84,334 86,559 * Annual Recycling Tonnage Reported: 2001 - 965 tons 2002 - 1,008 tons 2003 - 1,206 tons 2004 - 1,093 tons 2005 - 762 tons 2006 - 897 tons 75 SUBFUND: Stormwater Management MISSION: To provide proper surface water and ground water management throughout the City. FUND: Stormwater Management FUND NO: 631 DESCRIPTION OF ACTIVITY: Activities include maintenance of storm sewer system, including cleaning of catch basins, dredging of drainage ditches and retention ponds, and minor repairs to system problem areas. Provides partial funding for larger subwatershed drainage projects. OBTECTIVES: To build and maintain a stable fund balance in order to be able to fund needed projects and to facilitate council priorities. HIGHLIGHTS/COMMENTS: Revenues: Stormwater Management Utility Charge The current residential rate is approximately $15 per quarter. No increase is planned for 2 Misc. Revenue includes interest income and other misc. revenue (cell antenna revenue) Expenses: Staffing: .15 Dir of Pub Wks (Additional staff engineering time is anticipated due to NPDS and SWPP required reporting) .05 City Engineer .25 Engineer Technician .06 Senior Accounting Clerk Supplies/Materials: Drainage Correction/Maintenance Materials Support Services: Engineering Contractual Services for drainage correction Contractual Services Contractual Services for seasonal pumping expense as needed ($10,000 - 2008) Includes CSMP Updates required by Met Council Comp Plan ($40,000 - 2008) Debt Service: Repayment of Internal Loan to Sewer Fund for land purchase (Balance outstanding at end of 2007: $0) Capital Outlay: $100,000 budgeted in 2008 for projects to-be-determined 78 FUND: #631 FUND: Stormwater Management Utility DEPT # 49600 BUDGET Actual Actual Budget YTD Oct Proposed Adopted $$ % ITEM 2005 2006 2007 2007 2008 2008 Change Change REVENUE Grant Proceeds 0 0 60,000 0 0 0 ((i(lOOO) -100.00% Special Assessments 0 0 0 0 0 0 0 0.00% Charges for Service 69,637 69,177 195,000 100,108 195,000 0 0 0.00% Mise. Revenue 40,399 72,323 35,000 8,570 33,000 0 (2.000) -5.71% Transfers 7,000 25,000 25,000 0 0 0 (25,000) -100.00% TOTAL REVENUE & 117,036 166,500 315,000 108,678 228,000 0 (87,O()0) -27.62% OTHER SOURCES EXPENSES Staffing 9,439 10,193 9,242 22,265 47,880 0 38,638 418.07% Supplies/Materials 979 1,871 3,200 249 6,700 0 3,500 109.38% Support Services 57,550 62,566 105,000 21,730 79,100 0 (25,900) -24.67% Charges & Fees 0 0 0 0 0 0 0 0.00% Other - Debt Service 35,918 4,438 52,500 0 0 0 (52,500) -100.00% Capital Outlay 0 90,056 141,000 638 100,000 0 ( .fLOOD) -29.08% Transfers 0 0 0 0 0 0 0 0.00% TOTAL EXPENSES 103,886 169,125 310,942 44,881 233,680 0 (77,262) -24.85% CASH FLOW IMPACT: Beginning Cash Balance 292,084 300,316 275,950 275,950 280,008 280,008 Revenues 117,036 166,500 315,000 108,678 228,000 0 Expenditures . (103,886) (169,125) (310,942) (44,881) (233,680) 0 Other Cash Flow Impacts (4,918) (21,741) 0 0 0 0 Ending Cash Balance 300,316 275,950 280,008 339,747 274,328 280,008 STAFFING: Dir of Pub Wks 0.0 .15 City Engineer .045 .05 Engineer Technician .07 .21 .25 Lt. Equip. Oper./Foreman .10 .00 .10 .0 .0 Sr. Acctg. Clerk .05 .085 .05 .05 .06 79 City of Shorewood, Minnesota Capital Improvement Program 2007 thm 2011 PROJECTS BY DEPARTMENT Department Project# Priority 2007 2008 2009 2010 2011 Total IStormwater Management , Water Management Plan STM-07-06 2 78,000 78,000 Project T o-Be-Determined STM-08-02 nJa 100,000 100,000 Harding Lane Drainage STM-09-01 1 97,000 97,000 Stratford PI Drainage STM-09-02 1 30,000 30,000 Lake South Auto Drainage STM-09-03 1 21,000 21,000 5830 Echo Rd Drainage STM-09-04 1 33,000 33,000 6180 Chaska Rd Drainage STM-09-05 1 4,000 4,000 Meadowview Rd Storm STM-l0-0l 3 15,000 15,000 Nelsine Dr Drainage STM-l0-02 1 16,000 16,000 6180 Murray Drainage STM-l0-03 1 36,000 36,000 5925 Grant Drainage STM-l0-04 1 49,000 49,000 Lake Mary Outlet STM-ll-02 1 505,000 505,000 Star Circle Storm STM-ll-03 3 89,000 89,000 Rampart CI. Drainage STM-ll-04 1 8,000 8,000 Stormwater Management Total 78,000 100,000 185,000 116,000 602,000 1,081,000 GRAND TOTAL 78,000 100,000 185,000 116,000 602,000 1,081,000 7111trsday. November 29, 200? 80 Notice of Proposed Total Budget and . Property Taxes The Shorewood City Council will hold a public hearing on its budget and on the amount of property taxes it is proposing to collect to pay for the costs of services the City will provide in 2008. .. SPENDING: The total budget amounts below compare the City's 2007 total actual budget with the amount the city proposes to spend in 2008. 2007 Total Proposed 2008 Change from Actual Budget Budget 2007 - 2008 $5,130,958 $5,514,145 7.47% TAXES: The property tax amounts below compare that portion of the current budget levied in property taxes in the. City of Shorewood for 2007 with the property taxes the City proposes to collect in 2008. 2007 Property Proposed 2008 Change from Taxes Property Taxes 2007 - 2008 $4,396,308 $4,806,995 9.3% LOCAL TAX RATE COMPARISON: The following compares the City's current local tax rate, the City's tax rate for 2008 if no tax levy increase is adopted, and the City's proposed tax rate for 2008. 2007 2008 Tax Rate if 2008 Proposed Tax Rate NO Levy Increase Tax Rate 26.889% 24.649% 27.016% Attend the Public Hearing All Shorewood City residents are invited to attend the public hearing of the City Council to express their opinions on the budget and on the proposed amount of 2008 property taxes. The hearing will.be held on: Monday, December 3, at 7:00 p.m. Shorewood City Hall, 5755 Country Club Road, Shorewood, MN If the discussion of the budget cannot be completed, a time and place for continuing the discussion will be announced at the hearing. You are also invited to send your written comments to: City of Shor~wood, Finance Department 5755 Country Club Road, Shorewood, MN'55331 83 ASSOCIATION OF ~~ ~~66~fJ!i~"B~!!l&~rjj MINNESOTA COUNTIES .... Loagua of l"Iinnasota Cities Cities promotin9 axcel/anca Iii",'" < ~..' ""'1ii! j;: ;#;}\"II,~' /44."41,; : .;j/;o.'~1C,;O/'(jJ!;~ ,;~}: ~:~~~,. ,;;!;~;,~:~ 'i}'1.!,,::; ,~..~'.I.I{~}i~~'!f1.~~j, WMV .~ROPlftlV TAliS VAil ," .... ""'IE"a" I"" . '1' ".'1" ~:.~j ':. /!! '~'*'f ~..,,-' iii..' ,,;.' ~~1I"; ,. y'if ~~. < '1 ~~i; lj,~ ,J.~:::. ,; :~:.,~'j ..t; ;,:,if' ,:(~:~."i;' .~;~' I 1:;:. ., ,.i' "," ~ THE MARKET VALUE OF A PROPERTY MAY CHANGE. . Each parcel of property is assessed at least once every five years and a sales ratio study is done to determine if the property is assess similarly to like properties. If not, the . Commissioner of Revenue may issue an 'order' that would affect the taxable value of a parcel. . Additions and improvement made to a property generally increases its market value. THE MARKET VALUE OF 'OTHER PROPERTIES IN YOUR TAXING DISTRICT MAY CHANGE, SHIFTING TAXES FROM ONE PROPERTY TO ANOTHERe . If the market value of a property increases more or less than the average increase or decrease in a taxing district, the taxes on that property will also change. . New construction in a taxing district increases the tax base and will affect the district's tax rate. 3."".... ... j'f ....; ;. A{f!' ~ THE STATE GENERAL PROPERTY TAX MAY CHANGE.. . The state legislature directly applies a State General Property Tax to commercial/industrial and season/recreational property classes. 85 . ,)~\ ('."l~ch:7[ar~, GpuR,tieS. JefY~?'^\~~~ 1ee~sar.9 .wants o.f their cit~zeJls and how to mee~ those _~.."'.;..,dlscret.lonaryn~~ds an<;i w~nts.: ':, In ~addltl.on, also mcluded In the county budget IS non- '\,,/ '\i/d1scr'~tion1r~/~p~naing \f..,hith'is'requ'irecf oy state and federal mandates and court decisions ~"'1:,,,,-=-,,,,,,and:,Qrg~.~~.;,, As m4~h~}~12;:~J),<ty !9,~jghty~~ve percent of the county expenditures are used f ,:.; ". ': ,,{ ',y! ,",~'~ .....:... .:2 to deliver mandated services:'''';, ' . . l ~i~lr '\l ~, \ l ~ 1ij (""""~'~~ ;\11 ~ n n r,~: de> (::rh nt, I . ff . f:if::!f;]hTHE S,(EH'OOl1' DISTRIC'Fl5'~':BUDGET':ANO'lEW"MAV: . .~':;? ....' .. :.',:.; '~~ i:~ i~ '.. ~liJ;i":.:.r;..SI':i; . /j' d ,;;,c-""""'il""CHANGE r,.;i '(1.... . . ,J /" . .f.....,..:.;.,.:...:: '.' "">:["""4""'1;,<'';;; ~':ii':;'f.:,,:::.N/ L.,,,,-,<,- ',~ .,.... ., ..;;./:; ~, ~.~. ',.r,,:, .,','. ., ,:,Jh~Jeg.islpWr~ deterD1in.~s pa~ic f\JJ"ldillgJev~ls for K- 1 2 ~d\Jcation and mandates services ;;':..~, ~~;!hat)4hd.olrr,rl~st p'erfqrTTl.1 dr{'9v~f;;d~;:::~pi~[oximately seventy percent of school costs . " 0 " ~ \1: ;',are.p>aict,by;tbe;;s.tate'.,A'; \,)' \,,,It 'i!,:~ t ,: ;1:.:.. \:;:~ 4" . .lit' '.,~' .~. ~. .~'.f!. JP' ~, ~4J.;..:".. ,--4 THE CITV BUDGET AND lEVY MAY CHANGE.. . Each year, cities review the needs and wants of their citizens and how to meet those needs and wants. This is called 'discretionary spending' in the city budget. Also included in the budget is non-discretionary spending which is required by state and federal mandates and court decisions and orders. THE TOWNSHIP BUDGET AND LEVY MAY CHANGE.. . Each March, townships set the le~ a~d budget for the next year. . . ....Itl~.~.9.'JNr(.~~..p.~-~T..~~~. LEVY MAY, CHANGE. ..._........."~-.[6cal.sclicioldrmicfSser..le\iies-f6f...purposes includill9 'safe; school and community education, etc. ... . , 9W".:.~-. .' . .',:, .-0;" "~ ./i:il-~: .... ','. '.i . . . . ". A SPECIAL DISTRICT'~ BU"DG~~ ~)~ND LEVY MAY CHANGE. ~. ;:' . Special districts such as the Metropolitan Council, hospital districts, watershed districts, drainage districts, etc. set levies to balance their budgets. SPECIAL ASSESSMENTS MAY BE ADDED TO YOUR PROPERTY TAX BILL.. . Water lines, curb and gutter, and street improvements that directly benefit your property may be funded, in whole or in part, through a special assessment that is added to your tax bill. 86 1( ~4'.:'. VOTERS MAY HAVE APPROVED A SCHOOL, CITYI l;' ,;i~l:~. TOWNSHIP, COUNTY, OR SPECIAL DISTRICT ''','"" ~. REFERENDUMa . . Local referendums may be held for local government construction projects, excess operating levies for schools or many other purposes. . Referendum levies may be spread on the market value or the tax capacity of a property depending on process and type of referendum levy. 11 ",. ~~~~R:ELD. AND STATE M:NDATES MAY HAVE . Both the state and federal governments requirelclca,l governments to provide certain services and follow certain rules. These manda!~s often require,,~nincrease in the cost and level 'of service delivery. .i:~! 'ii".;";'.."".""4~"",.""",,,,\.. ~&; '.~ ::~'., ii""";;""""'" " ..1~~.~1~~v::gM~~is~~i::~~E ~J~~~1~t11IEDEI{AL 'I';..:~':,_."-_":~~' ";":'''''~~::'''':;' - "_,<." . i;.\' .l.~:r..:;j,;: '"'. :.;:, .:.'/ ,~:.~:::: .,::.:.;,:::.~ . Each year the state legislature reviews arid adjustifthc:1eyelqlfunding"Iqra'\iarietyofaids provided to local governments including;{~oca(""'G'overgifierit';Ald and"'CdQRiy 'P'i6~i~~i-n Aid. The formulas for how aid is determined ar(q distri9lJ~c:d~ll1qn~i" Ip,calgqy,e.rl.lP1,E;Qts:m,aYhave cha ng ed. ::'f ...."...;:;~;;..,..":':,. "";"':::i;~'::~!.' !',', : :..: " : '",::(:;,'~:"""/:::,,~;,~::,~.?i'~";,".,"!:':"" . While direct aid and revenue from the fede?al governmenfi6Iocalgovefriments'has'declined greatly in recent years, federal revenue contir'lue'stcfbita'keyp6ftidifofthe local government revenue stream and that revenue stream may have changed. " )'.. ~/?'..,.J .THE STATE LEGISLATURE MAY HAVE CHANGED THE _<_:.,~~~~PORTION OF THE TAX BASE PAID BY DIFFERENT '.r"'~'.'.' TYPES OF PROPERTIESe . A change in class rates will require a change in the tax rate to raise the same amount of money. '4e ~~~:~ STATE LAW CHANGES MAY ADJUST THE TAX ~, .r '" . Fiscal disparities, personal property taxes on utility properties, limited market value, and tax increment financing are example of lavg1hat affect property taxes. ASSOCIATION OF ~ MINNESOTA COUNTIES ~~ tJflU,ttfliJi9J'lll&'ftliJftjj 'Y LMC Laague of /'t-Cill/1csota Citias Cities pmmolill!, ll....cllllelU:a mr r"'m" .." ,0,' n( 1(165"~::; rln' <':"a"t;;.'~'; ,.. ,~_. "",:1'" .: ".. '1_ ,c. ..:~ . .' ";" .. .,': ~: ,i -, ,'., .:. ~~ .Jr J';' ,.~:'::.~ :~! :/,F .;;~~." . .;...~.{ -'"i::. :'~::.:. ..j:- .f f:1.7';" .~':'~::.,i' .,::~~.:,';~. :,:~... e/. 1\:., LJ!'lj<:I~I~~l!c'lw't1\~ .:&IN'~IIE''Q'!A!If/A;,l.S'':''' ft ~*U~g~;,!," IN~I},~,~..l."~..~,~*~~ ~:'''t:,../' R'I'" .t;\~B;.E.'I> :m\:lf;lr~itA:,V:) G<"ct~~E".i;Ar ~4 .It >~M~~j;.,~~j U If J ~A; ~t If' ~~i ,; ~J~~I~: ASSESSOR Locates the property to be taxed, estimates its market value (how much the property woul::lsell for in today's market), and assigns it to a class according to its use. Sends out notices in the spring to "all property owners." Multiplies the estimated market value of each piece of property by the tax capacity percentage set by law for its class. The result is the tax capacity. Adds together the tax capacities for all the.property in the taxing district and gives the total to: , ~ Property owners who disagree with the assessor may appeal to: TAXING DISTRICTS (YOUR SCHOOL DISTRICT, CITY OR TOWNSHIP, COUNTY, ETC.) BOARDS OF APPEAL AND EQUALIZATION Determine the services (such as street maintenance, tire and police protection) to be provided in the coming year. Estimate the costs of those services and determine what portion will come from property taxes. Prepare proposed budget/levy amounts Send tinallevy amounts to: ........................ Hold Truth-in-Taxatiqn (TnT) hearings on budgets (if required by state law). Send final levy amounts to:. · · · · · · . · · · . . . . . . · · . . · . . . ~ . CITY OR TOWNSHIP BOARD OF APPEAL AND EQUALIZATION: The city council or township board. Meets between April 1 and May 31. FINANCE DEPARTMENT AUDITORffREASURER Determines the tax capacity rates and also uses the state general tax rate by dividing the proposed levy by the proposed total amount of tax capacity in the taxing district Auditor uses state general tax rate to compute taxes (certitied by the Commissioner of MN Dept. of Revenue). Calculates the amount of each property owner's proposed state paid credits and net tax amount. Prepares TnT notice and mails to each taxpayer. Recalculates the amount of each property owner's tax based upon the tinallevy amounts. Prepares a listing of the tax on all property owners in the county and gives the list to:o ~ 0 0 $ G G Q . 0 0 . 0 0 . . . e . e e,. . 0 0 Q 0 0 0 . g 0 .0.. . .. . .. .. . .0 . .. .. .. .. .. .. .. .. MINNESOTA TAX COURT: Small claims or regular division. I Creates the property tax statements from the county tax lists. Mails the statements by March 31 of the follOWing year. Property owners mail in their payments (due in two installments on May 15 and October 15; except that the second installment of taxes on agricultural property is due on November 15). COUNTY BOARD OF EQUALIZATION: County board of commissioners. Meets for two weeks in June. .. STATE BOARD OF EQUALIZATION: Commissioner of Revenue. Meets between April 15 and June 30. . The review board may change the estimate of the market value of the c1assitication. 88 Di.O ~. 1i1.J'!'" €I k/ ~." p/., 'P t " i j,; au J '.liS' ,fQ.1J{1! ! ''r()/,l!l1'' 'IS ~ivn.~-- ~;c cn.s.c n, ~".~/ Vi.... ~'{ .....:(Jl~~~."..J,:~"I.. THE DIAGRAM BELOW SHOWS THE STEPS IN CONTESTING YOUR PROPERTY VALUATION: VISIT YOUR LOCAL ASSESSOR'S OFFICE . Check the facts. . Compare neighboring property values. . Seek an adjustment. ....~_._--_..- 3-STEP APPEAL ~ .l,,;;.:r;""t"~'1:t~~ :~"". 1-ST~P APPE,~L : f .....Iii!? I;,;", :'l · ..j ~".:;,;~.; : ,;.......-:~...: .-,-, .:;~~~:;:l:. :,~ · ;:. 'ti :.' .i;' '~~._.}' f ;j ..; . . . . ;1 AePEAe10:.CITY OR TOWNSHIP IIBOARD OF REVIEW" tV'~ Meets in Aprfleor May. ,'-: ...,\~."-':";~,:,",., .~: . ,!)\ppears',i,n,per.s,9.n or by letter. . "-..'''''(''''',1 . t.; Call city ~r t~~n~hip c1et~ f.dr;apP'ointm~l)t, '.:.: -; :~ .:' ~~ ;i (~ .;: ,i II +".'~l '.,..": . . . . . APPEALTO COUNTY IIBOARD OF EQUALIZATION" , ..,MeetsJor two weeks in June. ~t t. ~ ;~~.p~;~I"i~ ~';~sg~J)f by letter. I "'!!' i~ ;jC~11 c6u6tYiauditdr or assessor for appointment. . . . ~ -. --~.._-~ . . . . . APPEAL TO MINNESOTA TAX COURT . Appeal by April 30 of year following assessment. . . . . ..........0... .. .. SMALL CLAIMS DIVISION o Attorney not necessary. . Decisions are final. . Use for your home, or any property assessed under $100,000. , REGULAR DIVISION .. Attorney recommended. o Decisions appealable to Supreme Court. o Can be used for any property. o Must be used for property assessed over $100,000. 89 Property TaxClassificat.ion Rates WHAT THEY ARE, HOW THEY WORK The classification rates on selected properties for taxes payable are shown below: PROPERTY TYPE ,CLASS RATE Disabled homestead up to $32,000 0.045% Residential Homestead Up to $500,000 1.00 Over$50~000 125 Residential Nonhomestead 2 Single unit Up to $500,000 1.00 Over $500,000 1.25 2-3 unit and undeveloped land 1.25 Apartments Regular 1.25 Commercial-Industrial-Public Utility r.gp;tq~2.1~Oi~.92:1; ".. c~tS; Over $ i 50,000" . 2.60 Electric generation machinery 2.00 Seasonal Recreational Commercial Homestead resorts 1.00 Seasonal resorts Up to $500,000 1.00 Over $500,000 125 PROPERTY TYPE CLASS RATE Seasonal Recreational Residential Up to $500,000 1.00 Over $500,000 1.25 Agricultural Land & Buildings Homestead 3 Up to $600,000 0.55 Over $600,000 1.00 Nonhomestead 1.00 Miscellaneous Properties ,5"G6IftbTir~~t(open to public) 125 \;'1 Nonprofit serVfceorg"af)iz~tions 1.5 d v", .~. :~/. Fraternity/sorority houses-...\,.,,,,.."....,,,,..;,.;.:.~"" 1.00 :,_'; Manufactured home park land .-<;,,11/" 1.25 '.'Metro indoor ree. facilities /:'~'. 1 .... l.~/t"'r"""~.."" ....'.......... .-.(.-... .'~" ........ ::Noncom.tD,~fCial aircraft\ljangars ",j/:;;:;;' ,: . ~,i,:~ ffi~~':\.:il\~A ..~.'.~ .....':_~.:... .~7..}.:.:.:' "-<, . . . ~ .l, _ ;....~:.:....:..:.:......?_i;.....'..':.:.. :~~t"~ ' ,.;..........i..:....-?...:...;.:...,.-.....:..~.-:-~ .' . . .. . . . ". ~ - - : .~,;:/\:~.<;.::. .1..-:>/t(...;~:, ;i}; ...;:. ...... ,M . .. .... ' .. . .' ., :.....~. .. . ',., 1:.' " ,;......_.,..:..'.....y,.,....~ 1 School operating referendum levies (sometimes called "excess levy" referenda) and all county, city, and township referendum levies ar.e levied on referendum market value. School debt levies are levied against all property based on net tax capacity. 2 Includes dwellings located on agricultural non homestead property. J House, garage, and one acre have same class rates and are generally treated the same as residential homestead. Ro..'1.p: tQ;:.l{$~CI4~$ijj~qt.ir!n:: r:aJ~.s: . Example: Suppose your home is valued at $90,000 and your local tax rate is 1.35 (135% of tax capacity) Then.: Your Home's Tax Capacity = $90,000 times .01 =$900 Your Property Tax = $900 times 1.35 = $ 1,215 90 Tax Glossary CATEGORICAL AID: Aid given to a local unit of government to be used only for a specific purpose. CIRCUIT BREAKER: See "Property Tax Refund." LOCAL GOVERNMENT AID (LGA): A state government revenue sharing program for cities with low property wealth or high service burdens that is intended to provide an alternative to the property tax. CLASS RATES: The percent of market value set by state law that LOCAL SALES TAX: Alocal tax, authorized by the state, levied on establishes the property's tax capacity subject to the property the sale of goods and services to be used for specific purposes tax. by the local government. COUNTY PROGRAM AID: State property tax relief aid to counties, distributed with a formula based on needs (households on foodstamps, age of the population, number of serious crimes) and tax base equalization for counties with smaller tax. bases. EDUCA nON AID: The total amount of state dollars paid for K,,: 12 education. This aid is paid to the school districts. FISCALDlSPARITIES: A program in the Twin Cities metropolitan area and on the iron range in which a portion ofthe commercial and industrial property value of each city and township is contributed to a tax base sharing pool. Each city and township then receives a distribution of property value from the pool based on market value and population in each city. GENERAL PURPOSE AID: Aid given to units of government to be used at their own discretion. Examples are Local Government Aid and County Program Aid. HIGHWAY AID: Motor fuels tax and license tab money the state distributes to counties, cities and townships for highways and bridges. HOMESTEAD: A residence occupied by the owner. INDIVIDUAL INCOMETAX: A state tax on the income of residents and non-residents with Minnesota sources of income that is deposited into the state general fund. LEVY: The imposition of a tax, associated with the property tax. LEVY LIMIT: The amount a local unit of government is permitted to levy for specific services under state law. LIMITED MARKET VALUE: A state imposed limit on property value increases for the purpose of calculating property taxes. ASSOC\AT\ON OF LOCAL TAX RATE: The tax rate usually expressed as a percentage of tax capacity, used to determine the property tax due on a property. MARKET V ALUE: An assessor's estimate of what property would be worth if it were sold. MARKET VALUE AGRICULTURE CREDIT: A state credit to reduce the property tax paid by agricultural homesteads to the local taxing jurisdiction. MARKET VALUE HOMESTEAD CREDIT: A state credit to reduce the property tax paid by a residential homestead to the local taxing jurisdiction. PROPERTY TAX: A tax levied on any kind of property. PROPERTY TAX REFUND: A partial property tax refund program for those who have property taxes out of proportion with their income. This program is available to homeowners and renters. SALES RATIO STUDY: A study conducted by the Department of Revenue of open market property sales, which is then compared to local assessments to ensure that local assessments adequately reflect the market. STATE GENERAL PROPERTY TAX: A state-imposed property tax on commercial. industrial. arid seasonal recreational properties. STATE SALES TAX: A state tax (6.5%) levied on the sale of goods and services that is deposited into the state general fund. TAX CAPACITY: The valuation of property based on marketvalue and class rates, on which property taxes are determined. ~~ . IT!1!id!i~~'r~Jlfi/J!il[8fli~;;; MINNESOTA COUNTIES v LMC League of Minnesota Cities Cities promoting excellence www.mricou nties.org www.mnmsba.orQ 91 www.lmnc.orq Page 1 of l Craig Dawson From: RON R JOHNSON [deeneldaj@msn.com] Sent: Monday, December 03, 2007 10:59 AM To; Craig Dawson Cc: m.wellens@mchsi.com Subject: Taxation Hearing Plz inform me forthwith when Shorewood scheduled its 2008 taxation hearing for. I note Deephaven noticed its for tonight, December 3, 2007 and indicated it would collect the same revenue from property taxes as it did in 2007. Lakeshore_Weekly News notice. Shorewood plans to collect more, yes? If true, I object. Ron Johnson 12/3/2007 ~ ~ _. ~ ..