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6.3. SR 09-10-2012Clty of Elk *= River` REQUEST FOR ACTION TO ITEM NUMBER Mayor and City Council 6.3 AGENDA SECTION MEETING DATE PREPARED BY Work Session September 10, 2012 Tim Simon, Finance Director ITEM DESCRIPTION REVIEWED By 2013 Budget Cal Portner, City Administrator REVIEWED BY ACTION REQUESTED Continue 2013 budget discussions. BACKGROUND /DISCUSSION Following is an overview of the Municipal Liquor and Wastewater Enterprise Funds. After the budget review, we will review the information received from Sherburne County on value changes. Attached are the department requested budget worksheets for those departments along with the proposed 2013 department /division goals. Let me know if you would like more detail than what's provided. Liquor Enterprise Fund Budget Liquor Store Manager Dave Potvin will be present to review the 2013 requested budget. In addition, we will review the cash flow analysis of the Liquor fund for the next several years. The one significant variance is the debt service payoff that was done in 2012. The Capital Outlay request is for upgrading the lighting at Westbound Liquor store. Wastewater Enterprise Fund Budget: Chief Wastewater Operator Gary Leirmoe will be present to review the 2013 requested budget and the anticipated capital improvement projects for the next couple of years. As part of the updated long -range plan, staff feels a two percent utility rate adjustment for 2013 will be consistent with prior year projections. A number of capital improvement and maintenance projects will be discussed. Please refer to the summary sheet attached. The effluent project has been moved from 2012 to 2013. Administration — No significant changes in the administration portion of the budget. Plant — The plant Operating Supplies increased due to limits on phosphorus which means more chemical costs. The significant Capital Outlay is the carryover for the effluent reuse project. The grant which covers half of the cost will be carried over also. Laboratory — No significant changes except the Capital Outlay for a portable sampler for manholes. Operations — Equipment Repair and Maintenance services line item increases for slip line on 4`'' Street, which is a maintenance project, and raising the manhole at Trott Brook. P O f E 8 I U A Y N: \Public Bodies \City Council \Council RCA \Agenda P2cket \09 -10- 2012 \budgetst2ffieport0910.docx MU Lift Stations — The Equipment Repair and Maintenance services line item includes control panel replacements at City Hall, Westwood, and Evans lift stations, generator for Evans, replacing pumps 1 & 2 at Highway 10 station. General Fund Budget U12date We just received information on our preliminary 2012 tax values for taxes payable 2013. Our Taxable Market Value (TAM decreased 8.80 %, but our Net Tax Capacity (NTC) decreased 7.32 %. With the planned decertification of TIF 16 & 19, this would bring the NTC decrease to approximately 4.9 %. We had estimated a TMV decrease of about 10% based on early information from the county. Also important to note as pointed out in the county letter, that these values may still be adjusted. We did receive an email from the county indicating that a correction might still happen for some public utility values. Also attached is the budget summary with different scenarios. Scenario (a) is the budget if based on the preliminary county data with the same tax rate as 2012. Scenario (b) is a tax rate and levy reduction in between the same levy and tax rate from 2012. Scenario (c) is based on the same tax levy as 2012, which means no additional taxes collected from 2012. Adopted 2013 maximum levy is broken out as follows with a comparison to 2012 adopted levy. General Fund Library Surface Water Management Debt Service Tax Abatement Total City Levy % Change in City Tax Levy City of Elk River 2013 Maximum Tax Levy Pay 2012 Pay 2013 Levy Levy $ 9,142,170 $ 9,303,135 63,100 63,100 50,000 50,000 592,041 643,497 428,504 216,083 $10,275,815 $10,275,815 0.00% Over the next several months we will be making final adjustments to both the revenue and expenditures as we get more updated information on such things as insurance, fuel etc. The consumer price index is trending at 1.96% for 2012. ATTACHMENTS • Enterprise Fund detail worksheets • Budget summary scenarios • Preliminary 2012 Tax Values (for Proposed 2013 Tax Notices) • Tax impact examples Action Motion by Second by Vote Follow Up N: \Public Bodies \City Council \Council RCA \Agenda Packet \09 -10- 2012 \budgetstaffreport0910.docx Liquor Stores 203 Goals ® Increase average sale per customer. ® Increase fund transfers. ® Pass all compliance checks. ® Promote the value of the Liquor operation. 9 -06 -2012 08:22 AM 603 - LIQUOR REVENUES Liquor Other Revenue 603 -3- 0000 -3621 Interest Income TOTAL Other Revenue TOTAL Ligaor Northbound Liquor Other Revenue 603 -3- 9110 -3625 Refunds & Reimbursements 603 -3- 9110 -3629 Miscellaneous Revenue TOTAL Other Revenue Sales 603 -3- 9110 -3781 Liquor 603 -3- 9110 -3782 Beer 603 -3- 9110 -3783 Wine 603 -3- 9110 -3784 Taxable Mdse Sales 603 -3- 9110 -3785 Non - Taxable Mdse Sales 603 -3- 9110 -3786 Bottle Deposits 603 -3- 9110 -3791 ATM Revenue 603 -3- 9110 -3792 Cash Over TOTAL Sales Other Financing Sources 603 -3- 9110 -3910 Sale of Assets TOTAL Other Financing Sources TOTAL Northbound Liquor Westbound Liquor Other Revenue 603 -3- 9150 -3625 Refunds & Reimbursements 603 -3- 9150 -3629 Miscellaneous Revenue TOTAL Other Revenue CITY OF ELK RIVER PAGE: 1 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 ( - --- --- 2012 - ----- -- --- ----- - )( -- -- - - - - -- 2013 ----- - - - - -) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 68,932 43,920 45,444 25,250 25,250 8,624 23,000 0 68,932 43,920 45,444 25,250 25,250 8,624 23,000 0 68,932 43,920 45,444 25,250 25,250 8,624 23,000 0 1,830 0 1,512 0 0 0 0 0 198 235 341 500 500 81 300 0 2,028 235 1,853 500 500 81 300 0 1,350,093 1,319,869 1,361,699 1,360,000 1,360,000 915,162 1,452,000 0 1,901,786 1,810,090 1,854,626 1,955,000 1,955,000 1,342,969 1,980,000 0 749,328 748,869 800,954 765,000 765,000 499,677 836,000 0 96,997 90,323 91,799 127,500 127,500 65,555 99,000 0 60,351 47,514 41,714 42,500 42,500 28,831 33,000 0 ( 211) 215 190 0 0 70 0 0 910 900 769 1,000 1,000 471 700 0 0 212 165 0 0 317 0 0 4,159,254 4,017,990 4,151,915 4,251,000 4,251,000 2,853,053 4,400,700 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,161,281 4,018,226 4,153,769 4,251,500 4,251,500 2,853,133 4,401,000 0 11,256 0 0 0 0 0 0 0 2,593 2,573 3,175 2,500 2,500 1,565 2,200 0 13,849 2,573 3,175 2,500 2,500 1,565 2,200 0 9 -06 -2012 08:22 AM 603 - LIQUOR REVENUES CITY PROPOSED AS OF: 2009 ACTUAL OF ELK RIVER BUDGET WORKSHEET AUGUST 31ST, 2012 2010 2011 ACTUAL ACTUAL ----------------- APPROVED BUDGET 2012 ---------------- CURRENT BUDGET - )(---- Y -T -D ACTUAL PACE: 2 - - - - -- 20 -3 REQUESTED BUDGET - ---- - ----) CITY ADMIN BUDGET Sales 603 -3- 9150 -3781 Liquor 572,155 571,012 595,974 640,000 640,000 398,411 651,000 0 603 -3- 9150 -3782 Beer 922,078 948,291 962,404 920,000 920,000 691,822 987,000 0 603 -3- 9150 -3783 Wine 339,917 331,877 349,958 360,000 360,000 209,607 378,000 0 603 -3- 9150 -3784 Taxable Mdse Sales 47,066 45,408 48,122 60,000 60,000 33,574 63,000 0 603 -3- 9150 -3785 Non - Taxable Mdse Sales 36,915 35,351 31,525 20,000 20,000 21,837 21,000 0 603 -3- 9150 -3786 Bottle Deposits ( 230) ( 95) ( 35) 0 0 ( 10) 0 0 603 -3- 9150 -3791 ATM Revenue 1,026 932 799 1,000 1,000 369 800 0 603 -3- 9150 -3792 Cash Over 0 51 0 0 0 376 0 0 TOTAL Sales 1,918,928 1,932,827 1,988,748 2,001,000 2,001,000 1,355,987 2,100,800 0 Other Financing Sources 603 -3- 9150 -3915 Bond Proceeds 0 0 0 0 0 0 0 0 TOTAL Other Financing Sources 0 0 0 0 0 0 0 0 TOTAL Westbound Liquor 1,932,777 1,935,400 1,991,923 2,003,500 2,003,500 1,357,552 2,103,000 0 TOTAL REVENUES 6,162,990 5,997,546 6,191,135 6,280,250 6,280,250 4,219,309 6,527,000 0 9 -06 -2012 08:22 AM CITY OF ELK RIVER PAGE: 3 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 603 - LIQUOR Northbound -Cost of Sales ----------------- 2012 ----------------- )( - - ------- 2013 - --) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN EXPENDITURES ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Supplies 603 -4- 9111 -4251 Liquor 926,524 907,317 922,023 938,400 938,400 568,747 1,001,900 0 603 -4- 9111 -4252 Beer 1,447,702 _,387,431 1,403,950 1,485,800 1,485,800 951,240 1,504,800 0 603 -4- 9111 -4253 Wine 504,361 501,702 527,194 512,550 512,550 308,902 560,100 0 603 -4- 9111 -4255 Soft Drinks /Misc 88,158 73,106 73,425 110,500 110,500 48,401 85,800 0 TOTAL Supplies 2,966,745 2,869,557 2,926,592 3,047,250 3,047,250 1,877,290 3,152,600 0 Other Services & Charges 603 -4- 9111 -4332 Freight 20,019 20,654 23,311 25,000 25,000 12,445 25,000 0 TOTAL Other Services & Charges 20,019 20,654 23,311 25,000 25,000 12,445 25,000 0 TOTAL Northbound -Cost of Sales 2,986,765 2,890,211 2,949,903 3,072,250 3,072,250 1,889,735 3,177,600 0 9 -06 -2012 08:22 AM CITY OF ELK RIVER PAGE: 4 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 603- LIQUOR Northbound- Operations (----------------- 2012 ----------------- -- - ------ 2013 ) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN EXPENDITURES ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 603 -4- 9112 -4101 Regular Pay 188,583 214,647 224,551 227,900 227,900 149,119 232,500 0 603 -4- 9112 -4102 Overtime Pay 641 808 454 0 0 0 2,000 0 603 -4- 9112 -4103 Part -time Pay 87,935 88,345 64,736 70,950 70,950 44,091 70,950 0 603 -4- 9112 -4104 PERA 18,350 19,525 20,826 21,650 21,650 14,776 22,000 0 603 -4- 9112 -4105 FICA 16,511 17,895 17,181 18,550 18,550 12,319 18,800 0 6.03 -4- 9112 -4106 Other Retirement Contributions ( 72) { 7,424) 11,576 0 0 0 0 0 603 -4- 9112 -4107 Medicare 3,862 4,185 4,018 4,350 4,350 2,881 4,400 0 603 -4 -9112 -4108 Insurance 19,444 28,378 32,316 34,650 34,650 22,536 35,700 0 603 -4- 9112 -4109 Workers Comp 3,541 4,194 4,110 4,700 4,700 3,589 4,550 0 603 -4- 9112 -4110 Re- employment Compensation 71 0 0 0 0 0 0 0 TOTAL Personal Services 338,866 370,554 379,768 382,750 382,750 249,311 390,900 0 Supplies 603 -4- 9112 -4212 Fuels & Lubs 181 215 320 300 300 128 300 0 603 -4- 9112 -4217 Uniform Allowance 73 757 719 11000 1,000 555 1,000 0 603 -4- 9112 -4219 Operating Supplies 5,748 21,688 17,111 14,000 14,000 5,977 17,000 0 TOTAL Supplies 6,003 22,660 18,149 15,300 15,300 6,660 18,300 0 Other Services & Charges 603 -4- 9112 -4301 Audit Fees 2,880 2,960 3,005 3,050 3,050 2,987 3,050 0 603 -4 -9112 -4319 Other Professional Services 0 0 0 0 0 0 0 0 603 -4- 9112 -4321 Telephone 2,412 2,518 2,250 2;500 2,500 1,558 2,500 0 603 -4- 9112 -4322 Postage 0 3 0 0 0 0 0 0 603 -4- 9112 -4331 Travel, Conferences & Schools 45 321 15 500 500 40 500 0 603 -4- 9112 -4349 Advertising /Marketing 14,509 7,853 6,067 81000 8,000 3,691 7,500 0 603 -4- 9112 -4361 Insurance 12,133 11,683 10,531 12,050 12,050 4,938 10,300 0 603 -4- 9112 -4389 Utilities 31,223 31,809 32,881 30,000 30,000 16,311 28,000 0 603 -4- 9112 -4404 Equip Repair /Maint Services 22,990 8,689 11,858 15,000 15,000 8,251 19,000 0 603 -4- 9112 -4405 Cleaning Services 544 273 0 2,000 2,000 0 0 0 603 -4- 9112 -4420 Depreciation 46,731 47,358 47,358 47,350 47,350 0 47,350 0 603 -4- 9112 -4431 Cash Short 275 0 0 0 0 289 0 0 603 -4- 9112 -4433 Dues & Subscriptions 3,630 3,545 3,499 3,500 3,500 2,349 3,500 0 603 -4- 9112 -4437 Taxes & Licenses 384 278 270 400 400 ( 35,953) 300 0 603 -4- 9112 -4438 Credit Card Fees 58,879 61,806 59,318 62,000 62,000 30,424 60,000 0 603 -4 -9112 -4440 Miscellaneous 11196 723 0 0 0 0 0 0 TOTAL Other Services & Charges 197,831 179,818 177,051 186,350 186,350 34,885 182,000 0 Capital Outlay 603 -4- 9112 -4510 Land 0 0 0 0 0 0 0 0 603 -4- 9112 -4530 Improvement Project Contract 0 0 0 0 0 0 0 0 603 -4- 9112 -4560 Equipment 0 0 0 55,000 55,000 30,478 0 0 TOTAL Capital Outlay 0 0 0 55,000 55,000 30,478 0 0 9 -06 -2012 08:22 AM 603- LIQUOR Northbound - Operations EXPENDITURES CITY OF ELK RIVER PAGE: 5 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 (----- ------ --- - -- 2012 ----------------- )( ---------- 2013 ) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Debt Service 603 -4- 9112 -4601 Principal 0 0 0 0 0 0 0 0 603 -4- 9112 -4611 Interest 0 0 0 0 0 0 0 0 TOTAL Debt Service 0 0 0 0 0 0 0 0 Transfers Out 603 -4- 9112 -4720 Transfers 113,600 92,815 2,845,592 94,350 94,350 108,510 233,250 0 603 -4- 9112 -4721 Transfer - General Fund 248,600 248,600 270,000 300,000 300,000 300,000 330,000 0 603 -4- 9112 -4730 Transfer -Debt Service 38,300 0 0 0 0 0 0 0 TOTAL Transfers Out 400,500 341,415 3,115,592 394,350 394,350 408,510 563,250 0 TOTAL: Northbound- Operations 943,200 914,447 3,690,560 1,033,750 1,033,750 729,844 1,154,450 0 9 -06 -2012 08:22 AM 603 - LIQUOR Westbound -Cost of Sales EXPENDITURES Supplies 603 -4- 9151 -4251 Liquor 603 -4- 9151 -4252 Beer 603 -4- 9151 -4253 Wine 603 -4- 9151 -4255 Soft Drinks /Misc TOTAL Supplies Other Services & Charges 603 -4- 9151 -4332 Freight TOTAL Other Services & Charges TOTAL Westbound -Cost of Sales CITY OF ELK RIVER PAGE: 6 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 (--- ------- - - - -- -- 2012 ----------------- )( ---- - - - - -- 2013 -- -- -- -- --) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 382,634 380,746 409,196 441,600 441,600 247,205 449,200 0 705,211 717,621 730,718 699,200 699,200 486,552 750,100 0 223,734 218,182 238,771 241,200 241,200 108,106 253,250 0 46,403 56,809 46,794 52,000 52,000 28,281 54,600 0 1,357,983 1,373,358 1,425,479 1,434,000 1,434,000 870,145 1,507,150 0 9,850 9,460 10,070 11,000 11,000 4,934 11,000 0 9,850 9,460 10,070 11,000 11,000 4,934 11,000 0 1,367,832 1,382,818 1,435,549 1,445,000 1,445,000 875,079 1,518,150 0 9 -06 -2012 08:22 AM 603- LIQUOR westbound- Operations EXPENDITURES CITY PROPOSED AS OF: 2009 ACTUAL OF ELK RIVER BUDGET WORKSHEET AUGUST 31ST, 2012 ----------------- 2010 2011 ACTUAL ACTUAL APPROVED BUDGET 2012 --------- CURRENT BUDGET -------- )1---- Y -T -D ACTUAL PAGE: 7 - ----- 2013 REQUESTED BUDGET ----------) CITY ADMIN BUDGET Personal Services 603 -4- 9152 -4101 Regular Pay 142,756 92,824 81,837 85,550 85,550 55,451 90,200 0 603 -4- 9152 -4102 Overtime Pay 0 245 928 0 0 0 1,000 0 603 -4- 9152 -4103 Part -time Pay 61,163 74,605 83,599 75,300 75,300 52,384 87,000 0 603 -4- 9152 -4104 PERA 13,700 11,768 11,982 11,650 11,650 8,301 12,850 0 603 -4- 9152 -4105 FICA 11,609 10,057 9,772 10,000 10,000 6,814 11,000 0 603 -4- 9152 -4106 Other Retirement Contributions 501 97 4,258 0 0 0 0 0 603 -4- 9152 -4107 Medicare 2,715 2,352 2,285 2,350 2,350 1,594 2,550 0 603 -4- 9152 -4108 Insurance 21,865 14,258 12,520 13,350 13,350 8,608 13,700 0 603 -4- 9152 -4109 Workers Comp 2,575 2,675 2,139 2,450 2,450 1,727 2,650 0 603 -4- 9152 -4110 Re- employment Compensation 8 525 488 0 0 75 0 0 TOTAL Personal Services 256,892 209,406 209,808 200,650 200,650 134,952 220,950 0 Supplies 603 -4- 9152 -4212 Fuels & Lubs 181 230 320 300 300 128 300 0 603 -4- 9152 -4217 Uniform Allowance 0 838 477 1,000 1,000 426 1,000 0 603 -4 -9152 -4219 Operatir-g Supplies 7,570 8,911 5,344 10,000 10,000 3,303 10,000 0 TOTAL Supplies 7,752 9,979 6,141 11,300 11,300 3,856 11,300 0 Other Services & Charges 603 -4- 9152 -4301 Audit Fees 2,880 2,960 3,005 3,050 3,050 2,987 3,050 0 603 -4- 9152 -4304 Legal Fees 0 0 0 0 0 500 0 0 603 -4- 9152 -4319 Other Professional Services 0 2,000 0 0 0 1,500 0 0 603 -4- 9152 -4321 Telephone 2,612 2,683 2,322 2,600 2,600 1,606 2,600 0 603 -4- 9152 -4322 Postage 0 0 0 0 0 0 0 0 603 -4- 9152 -4331 Travel, Conferences & Schools 44 313 26 500 500 40 500 0 603 -4- 9152 -4349 Advertising /Marketing 14,493 7,253 6,066 81000 81000 3,613 7,500 0 603 -4- 9152 -4361 Insurance 7,769 6,591 7,255 8,100 8,100 3,498 7,300 0 603 -4- 9152 -4389 Utilities 25,544 25,759 27,160 25,000 25,000 15,156 24,000 0 603 -4- 9152 -4404 Equip Repair /Maint Services 4,656 4,664 4,674 61000 6,000 2,839 11,500 0 603 -4- 9152 -4405 Cleaning Services 0 0 0 1,000 1,000 0 0 0 603 -4- 9152 -4420 Depreciation 79,660 75,772 75,772 75,800 75,800 0 75,800 0 603 -4- 9152 -4431 Cash Short 19 0 2 0 0 341 0 0 603 -4- 9152 -4433 Dues & Subscriptions 1,992 2,044 1,800 11800 1,800 1,175 1,500 0 603 -4- 9152 -4437 Taxes & Licenses 170 177 170 400 400 ( 18,272) 300 0 603 -4- 9152 -4438 Credit Card Fees 27,705 30,942 28,521 31,000 31,000 14,246 30,000 0 603 -4- 9152 -4440 Miscellaneous 513 463 0 0 0 0 0 0 TOTAL Other Services & Charges 168,056 161,621 156,774 163,250 163,250 29,228 164,050 0 Capital Outlay 603 -4- 9152 -4520 Buildings & Structures 0 0 0 0 0 0 0 0 603 -4- 9152 -4530 Improvement Project Contract 0 0 0 0 0 0 0 0 603 -4- 9152 -4560 Equipment 0 0 0 0 0 0 15,000 0 TOTAL Capital Outlay 0 0 0 0 0 0 15,000 0 9 -06 -2012 08:22 AM 603 - LIQUOR westbound- Operations EXPENDITURES CITY OF ELK RIVER PAGE: 8 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 ( 2012 - ------- --------- )( --- - --- --- 2013 --- -- - - - - -) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Debt Service 603 -4- 9152 -4601 Principal 0 0 0 730,000 730,000 730,000 0 0 603 -4- 9152 -4611 Interest 44,457 39,975 33,413 29,250 29,250 13,425 0 0 603 -4- 9152 -4631 Amortization Expense 414 414 414 0 0 0 0 0 TOTAL Debt Service 44,871 40,389 33,827 759,250 759,250 743,425 0 0 TOTAL Westbound- Operations 477,570 421,394 406,550 1,134,450 1,134,450 911,461 411,300 0 TOTAL EXPENDITURES 5,775,368 5,608,870 8,482,562 6,685,450 6,685,450 4,406,118 6,261,500 0 REVENUE OVER /(UNDER) EXPENDITURES 387,622 388,676 ( 2,291,427) ( 405,200) ( 405,200) ( 186,809) 265,500 0 Capital Improvement Plan 2013 thru 2017 Department Liquor Fund City of Elk River, Minnesota Contact Liquor Store Manager Type Building Project # LS -02 Useful life 20 years Project Name Westbound )Liquor Store Category Buildings Priority n/a Description Replace sales floor lighting at Westbound Liquor Store Justification Original lighting is fixtures (32) that have eight compact fluorescent bulbs in each. Increased maintenance time to replace the fluorescent bulbs. Expenditures 2013 2014 2015 2016 2017 Total Building Maintenance 15,000 15,000 Total 15,000 15,000 Funding Sources 2013 2014 2015 2016 2017 Total Liquor Fund 15,000 15,000 Total 15,000 15,000 2013 -2017 CAPITAL IMPROVEMENT PLAN Page Capital Improvement Plan City of Elk River, Minnesota Project # LS -01 Project Name Northbound Building Maintenance Description Roof replacement at Northbound Liquor Store 2013 thru 2017 Department Contact Type Useful Life Category Priority Liquor Fund Liquor Store Manager Maintenance 20 years Building Maintenance n/a Justification I The original roof from 1997 is starting to experience several leaks a year. We continue to perform minor roof patches, but frequency seems to be increasing, Expenditures 2013 2014 2015 2016 2017 Total Building Maintenance 100,000 100,000 Total 100,000 100,000 Funding Sources 2013 2014 2015 2016 2017 Total Liquor Fund 100,000 100,000 Total 100,000 100,000 2013 -2017 CAPITAL IMPROVEMENT PLAN Page 1 Sales 68,932 43,920 45,444 25,250 23,000 45,846 55,568 67,493 2% COGS 13,086 - - - _ _ _ - _ Interest Exp (44,870) (40,389) (33,827) Budget Requested Bond Issuance costs 2009 2010 2011 2012 2013 2014F 2015F 2016F 2017F Sales 6,076,245 5,948,604 6,140,663 6,252,500 6,501,500 6,631,530 6,764,161 6,899,444 7,037,433 Cost of Sales 4,354,597 4,273,029 4,385,452 4,517,250 4,695,750 4,789,665 4,885,458 4,983,167 5,082,831 Gross Profit 1,721,648 28% 1,675,575 28% 1,755,211 29% 1,735,250 28% 1,805,750 23% 1,841,865 28% 1,878,702 28% 1,916,276 28% 1,954,602 Operating revenues: Charges for Services _ _ _ _ _ _ - _ (483,153) Other 4,727 5,023 5,028 3,000 2,500 2,575 2,652 2,732 2,814 Total Operating Revenues 4,727 5,023 5,028 3,000 2,500 2,575 2,652 2,732 2,814 Operating expenses: (6,961) (2,750,000) (137,500) Personal services 595,758 579,959 589,576 583,400 611,850 630,206 649,112 668,585 688,643 Supplies 13,755 32,640 24,290 26,600 29,600 30,488 31,403 32,345 33,315 Other service charges 239,496 218,309 210,695 226,450 222,900 229,587 236,475 243,569 250,876 Depreciation 126,391 123,130 123,130 123,150 123,150 123,150 123,150 123,150 123,150 Total Operating Expenditures 975,400 954,038 947,691 959,600 987,500 1,013,431 1,040,139 1,067,649 1,095,984 'Qperating income (loss) 750,975 7N,560 812,548 778;650 820;7.50 831,010 841;216 851,360 , 1 861,432! Nonoperating rev (exp) Interest income 68,932 43,920 45,444 25,250 23,000 45,846 55,568 67,493 79,103 Miscellaneous revenue 13,086 - - - _ _ _ - _ Interest Exp (44,870) (40,389) (33,827) (29,250) Bond Issuance costs Gain /(loss) on sale of capital assets Total nonoperating rev (exp) 37,148 3,531 11,617 (4,000) 23,000 45,846 55,568 67,493 79,103 Income before contributions and transfers 7881123 , 73610,91', ' ' 824,165 774,F50 ° 843,750 876,8x6 SOfr,7t33 918,853 940;535'> Transfer (Out) General Fund (248,600) (248,600) (270,000) (300,000) (330,000) (363,000) (399,300) (439,230) (483,153) Debt Service (City Hall Building) (38,300) i Park Improvement Fund (106,639) (92,815) (95,592) (94,350) (95,730) (98,150) (93,602) (88,383) (82,426) Other Projects (6,961) (2,750,000) (137,500) Total (400,500) (341,415) (3,115,592) (394,350) (563,230 (461,150) (492,902) (527,613) (565,579) 'Change in not assets 387,623 388,67(1 (2,291,427) 380,300 280,520 415,706 -403,881 _ 391.;240 374;956'!: Beginning net assets 5,624,261 6,011,884 6,400,560 4,109,133 4,489,433 4,769,953 5,185,659 5,589,540 5,980,780 Ending net assets 6,011,884 6,400,560 4,109,133 4,489,433 4,769,953 5,185,659 5,589,540 5,980,780 6,355,737 ,5 tUitat�c�� �t�iat�r t�r� Sales COGS Budget Requested 2009 2010 2011 2012 2013 2014F 2015F 2016F 2017F Cash Flow Operating income (loss) 750,975 726,560 812,548 778,650 820,750 831,010 841,216 851,360 861,432 Depreciation 126,391 123,130 123,130 123,150 123,150 123,150 123,150 123,150 123,150 Other changes 39,493 (114,104) (15,388) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) Gain(loss) on disposal of assets Intergovernmental Bond payments (141,238) (141,850) (186,225) (730,000) Bond proceeds Miscellaneous Investment Income 79,569 43,497 56,778 25,250 23,000 45,846 55,568 67,493 79,103 Transfers (400,500) (341,415) (3,115,592) (394,350) (563,230) (461,150) (492,902) (527,613) (565,579) Capital (28,556) (55,000) (15,000) (100,000) Net Cashfiow 426,134 195,818 (2,324,749). (302,300) 338,670:.,-,:, 388,856:;'': 477,031 464,390 448,106-;; Beginning Cash 3,400,274 3,826,408 4,122,226 1,797,477 1,495,177 1,833,847 2,222,703 2,699,734 3,164,124 Ending cash 3,826,408 4,122,226 1,797,477 1,495,177 1,833,847 2,222,703 2,699,734 3,164,124 3,612,231 target cash reserve amount (notel) 1,031,248 1,050,960 1,583,811 836,450 864,350 890,281 916,989 944,499 972,834 Actual cash over(under) minumum cash balance 2,795,160 3,071,266 213,666 658,727 969,497 1,332,423 1,782,745 2,219,626 2,639,397 Wastewater Treatment System 2013 Goals ® Complete abandoning of River Line. ® Receive new NPDES permit and initiate changes. ® Implement facility plan. ® Continue to televise collection system. O Initiate a strong FOG's program. O : Mayor and ,• �,• • MEMM SUBJECT: Wastewater Treatment Plant Classification The state classifies wastewater treatment plants by their amount of flow and method of processing. Due to the city's anticipated increase in flow, our license requirement is expected to change in the near future. As part of the permitting requirement, we will need to have an employee with a Class A Operator License. Holding this license requires increased responsibility and enhanced accountability. The proposed budget does not include a salary adjustment for the position that holds the Class A Operator License. HR has surveyed cities with Class A plants to get a salary market comparison for those holding the advanced licensure. Human Resource Representative and Chief Wastewater Operator will provide background information for this discussion at the meeting. C:\ Users \jmiller \AppData\ Local \Microsoft \Windows \I'emporary Internet Piles \Content.Outlook \GWL3I79K \2012 " W=P Operator Class A.doc 9 -06 -2012 08:21 AM CITY OF ELK RIVER PACE: 1 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 602- WASTEWATER TREATMENT SYS (----------- - - - - -- 2012 - --- --- ----- ---- - )( ---- - - - - -- 2013 --- -- - - - --) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN REVENUES ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Wastewater Treatment -------------------- -------------------- Intergovernmental Rev 602 -3- 0000 -3330 Other State Grants TOTAL Intergovernmental Rev Special Assessments 602 -3- 0000 -3610 Special Assmts - County TOTAL Special Assessments Other Revenue 602 -3- 0000 -3621 Interest Income 602 -3- 0000 -3629 Miscellaneous Revenue TOTAL Other Revenue Sales 602 -3- 0000 -3721 Sewer Customer Charges 602 -3- 0000 -3725 Sewer Connection Fee TOTAL Sales Other Financing Sources 602 -3- 0000 -3910 Disposal of Assets 602 -3- 0000 -3915 Bond Proceeds TOTAL Other Financing Sources Transfers In 602 -3- 0000 -3970 Capital contributions TOTAL Transfers In TOTAL Wastewater Treatment 0 0 3,890 285,750 285,750 0 285,750 0 0 0 3,890 285,750 285,750 0 285,750 0 2,176 15,407 2,066 2,500 2,500 ( 8,858) 2,500 0 2,176 15,407 2,066 2,500 2,500 ( 81858) 2,500 0 71,859 49,895 73,733 48,550 48,550 29,299 72,250 0 2,362 1,725 1,725 1,750 1,750 2,831 2,000 0 74,221 51,620 75,458 50,300 50,300 32,131 74,250 0 1,500,247 1,465,988 1,487,669 1,554,450 1,554,450 885,737 1,602,200 0 105,647 242,230 286,466 111,400 111,400 184,805 231,700 0 1,605,894 1,708,218 1,774,136 1,665,850 1,665,850 1,070,542 1,833,900 0 0 ( 1,724) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ( 1,724) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,682,291 1,773,521 1,855,549 2,004,400 2,004,400 1,093,815 2,196,400 0 TOTAL REVENUES 1,682,291 1,773,521 1,855,549 2,004,400 2,004,400 1,093,815 2,196,400 0 9 -06 -2012 08:21 AM 602 - WASTEWATER TREATMENT SYS WWTS Administration EXPENDITURES Personal Services 602 -4- 9010 -4101 Regular Pay 602 -4- 9010 -4102 Overtime Pay 602 -4- 9010 -4104 PERA 602 -4- 9010 -4105 FICA 602 -4- 9010 -4106 Other Retirement Contributions 602 -4- 9010 -4107 Medicare 602 -4- 9010 -4108 Insurance 602 -4- 9010 -4109 Workers Comp 602 -4- 9010 -4110 Re- emplcyment Compensation TOTAL Personal Services Supplies 602 -4- 9010 -4201 Office Supplies TOTAL Supplies Other Services & Charges 602 -4- 9010 -4301 Audit Fees 602 -4- 9010 -4303 Engineering Fees 602 -4- 9010 -4304 Legal Fees 602 -4- 9010 -4313 Engineering Dept Svcs 602 -4- 9010 -4319 Other Professional Services 602 -4- 9010 -4321 Telephone 602 -4- 9010 -4322 Postage 602 -4- 9010 -4331 Travel, Conferences & Schools 602 -4- 9010 -4359 Publishing 602 -4- 9010 -4404 Equip Repair /Maint Services 602 -4- 9010 -4420 Depreciation 602 -4- 9010 -4433 Dues & Subscriptions TOTAL Other Services & Charges Debt Service 602 -4- 9010 -4601 Principal 602 -4- 9010 -4611 Interest 602 -4- 9010 -4621 Agent Fees 602 -4- 9010 -4625 Payment to Escrow Agent 602 -4- 9010 -4631 Amortization Expense TOTAL Debt Service Transfers Out 602 -4- 9010 -4720 Transfers 602 -4- 9010 -4721 Transfer- General Fund 602 -4- 9010 -4730 Transfer -Debt Service TOTAL Transfers Out TOTAL WWTS Administration CITY OF ELK RIVER PAGE: 2 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 (-- --------- -- -- -- 2012 ----------- --- -- - )( - --- - - - - -- 2013 -- ---- --- -) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 40,043 40,352 42,322 55,650 55,650 32,227 56,750 0 0 0 0 0 0 0 0 0 2,708 2,810 3,028 4,050 4,050 2,489 4,100 0 2,320 2,325 2,406 3,450 3,450 1,978 3,500 0 3,418 373 3,351 0 0 0 0 0 543 544 563 800 800 463 850 0 3,840 3,936 4,210 7,450 7,450 3,534 7,650 0 4,174 6,047 8,452 8,850 8,850 6,384 81950 0 0 0 0 0 0 0 0 0 57,046 56,388 64,332 80,250 80,250 47,076 81,800 0 831 1,441 1,240 2,000 2,000 76 2,000 0 831 1,441 1,240 2,000 2,000 76 2,000 0 4,320 4,440 4,508 4,600 4,600 4,480 4,600 0 7,095 6,175 26,679 25,000 25,000 115 25,000 0 0 0 0 0 0 0 0 0 0 0 10,199 0 0 12,457 0 0 2,549 4,250 3,299 2,800 2,800 1,186 6,800 0 3,306 3,806 3,546 4,000 4,000 2,340 5,500 0 255 101 59 500 500 29 500 0 850 1,338 2,293 3,000 3,000 955 3,150 0 0 0 0 300 300 0 300 0 1,758 1,396 1,376 1,500 a 11500 989 1,500 0 833,135 993,043 993,043 993,600 993,600 0 993,600 0 200 200 300 400 400 225 400 0 853,468 1 ,014,748 1,045,302 1,035,700 1,035,700 22,777 1,041,350 0 0 0 0 170,000 170,000 170,000 175,000 0 45,019 39,846 34,463 31,050 31,050 16,866 24,900 0 403 403 403 0 0 403 0 0 0 0 0 0 0 0 0 0 2,624 2,624 2,624 0 0 0 0 0 48,046 42,872 37,489 201,050 201,050 187,268 199,900 0 0 0 0 0 0 0 0 0 50,000 50,000 75,000 100,000 100,000 100,000 100,000 0 15,000 15,000 15,000 15,000 15,000 15,000 15,000 0 65,000 65,000 90,000 115,000 115,000 115,000 115,000 0 1,024,391 1,180,449 1,238,363 1,434,000 1,434,000 372,196 1,440,050 0 9 -06 -2012 08:21 AM CITY OF ELK RIVER PAGE: 3 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 602- WASTEWATER TREATMENT SYS WWTS Plant (------ ---- - - - - - -- 2012 --- -- ---- -- --- --- )(-- -- - - - - -- 2013 ---- - --- - -) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN EXPENDITURES ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 602 -4- 9020 -4101 Regular Pay 172,285 189,428 202,019 187,100 187,100 125,094 192,550 0 602 -4- 9020 -4102 Overtime Pay 11,720 14,811 13,400 12,000 12,000 10,228 12,000 0 602 -4- 9020 -4103 Part -time Pay 0 0 0 0 0 0 0 0 602 -4- 9020 -4104 PERA 12,241 14,185 15,507 14,450 14,450 10,577 14,850 0 602 -4- 9020 -4105 FICA 10,636 11,945 12,506 12,350 12,350 8,630 12,700 0 602 -4- 9020 -4107 Medicare 2,488 2,793 2,925 2,900 2,900 2,018 2,950 0 602 -4- 9020 -4108 Insurance 21,458 24,490 28,775 26,350 26,350 18,581 27,150 0 602 -4- 9020 -4109 Workers Comp 257 0 0 0 0 0 0 0 TOTAL Personal Services 231,084 257,652 275,132 255,150 255,150 175,128 262,200 0 Supplies 602 -4- 9020 -4212 Fuels & Lubs 2,843 2,069 2,414 5,000 5,000 1,095 51000 0 602 -4- 9020 -4219 Operating Supplies 34,101 32,612 53,922 74,100 74,100 27,862 153,600 0 602 -4- 9020 -4221 Equipment Parts 17,234 26,000 26,566 35,000 35,000 25,494 39,000 0 TOTAL Supplies 54,178 60,682 82,902 114,100 114,100 54,451 197,600 0 Other Services & Charges 602 -4- 9020 -4361 Insurance 9,099 9,817 9,556 10,550 10,550 4,652 9,700 0 602 -4- 9020 -4384 Waste Disposal 11,967 12,862 12,576 15,000 15,000 8,409 15,000 0 602 -4- 9020 -4389 Utilities 139,070 131,884 134,706 133,000 133,000 83,607 135,000 0 602 -4- 9020 -4404 Equip Repair /Maint Services 15,671 52,726 95,159 17,000 17,000 8,806 38,500 0 602 -4- 9020 -4405 Cleaning Services 374 0 0 0 0 0 0 0 602 -4- 9020 -4409 Contractual Services 32,767 43,276 34,189 98,000 98,000 41,428 50,000 0 602 -4- 9020 -4417 Uniform Rental 3,650 3,705 3,329 4,000 4,000 2,235 4,000 0 602 -4- 9020 -4437 Taxes & Licenses 5,983 6,116 6,023 7,100 7,100 7,323 7,100 0 TOTAL Other Services & Charges 218,581 260,384 295,536 284,650 284,650 156,460 259,300 0 Capital Outlay 602 -4- 9020 -4520 Buildings & Structures 0 0 0 586,500 586,500 11,795 571,500 0 602 -4- 9020 -4560 Equipment 0 0 0 65,000 65,000 0 35,000 0 TOTAL Capital Outlay 0 0 0 651,500 651,500 11,795 606,500 0 TOTAL WWTS Plant 503,843 578,718 653,570 1,305,400 1,305,400 397,834 1,325,600 0 9 -06 -2012 08:21 AM 602 - WASTEWATER TREATMENT SYS WWTS Laboratory EXPENDITURES Personal Services 602 -4- 9030 -4101 Regular Pay 602 -4- 9030 -4102 Overtime Pay 602 -4- 9030 -4103 Part -time Pay 602 -4- 9030 -4104 PERA 602 -4- 9030 -4105 FICA 602 -4- 9030 -4107 Medicare 602 -4- 9030 -4108 Insurance 602 -4- 9030 -4109 Workers Comp TOTAL Personal Services Supplies 602 -4- 9030 -4219 Operating Supplies 602 -4- 9030 -4221 Equipment Parts TOTAL Supplies Other Services & Charges 602 -4- 9030 -4319 Other Professional Services 602 -4- 9030 -4404 Equip Repair /Maint Services 602 -4- 9030 -4437 Taxes & Licenses TOTAL Other Services & Charges Capital Outlay 602 -4- 9030 -4560 Equipment TOTAL Capital Outlay TOTAL WWTS Laboratory CITY OF ELK RIVER PAGE: 4 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 (----------- - - - - -- 2012 --- ------------ -- )( ---- - -- --- 2013 ----- - --- -) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 33,101 32,763 31,416 40,100 40,100 21,924 40,650 0 1,783 2,792 2,681 4,000 4,000 1,814 4,000 0 0 0 0 0 0 0 0 0 2,349 2,471 2,467 3,200 3,200 1,820 3,250 0 2,027 2,096 2,003 2,750 2,750 1,486 2,750 0 474 490 468 650 650 348 650 0 3,789 3,692 4,022 6,100 6,100 3,034 5,400 0 0 0 0 0 0 0 0 0 43,524 44,305 43,058 56,800 56,800 30,426 56,700 0 15,320 12,750 15,847 19,000 19,000 3,131 19,200 0 6,129 1,255 0 4,000 4,000 0 4,000 0 21,450 14,006 15,847 23,000 23,000 3,131 23,200 0 8,090 5,394 17,711 12,000 12,000 1,646 9,000 0 500 330 400 1,000 11000 1,624 1,000 0 3,300 2,600 2,400 7,000 7,000 0 7,000 0 11,890 8,324 20,511 20,000 20,000 3,270 17,000 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 5,000 0 76,864 66,635 79,416 99,800 99,800 36,827 101,900 0 9 -06 -2012 08:21 AM 602 - WASTEWATER TREATMENT SYS Sewer Operations EXPENDITURES Personal Services 602 -4 -9040 -4101 Regular Pay 602 -4- 9040 -4102 Overtime Pay 602 -4- 9040 -4103 Part -time Pay 602 -4- 9040 -4104 PERA 602 -4- 9040 -4105 FICA 602 -4- 9040 -4107 Medicare 602 -4 -9040 -4108 Insurance 602 -4- 9040 -4109 Workers Comp TOTAL Personal Services Supplies 602 -4- 9040 -4212 Fuels & Lubs 602 -4 -9040 -4219 Operating Supplies 602 -4- 9040 -4221 Equipment Parts TOTAL Supplies Other Services & Charges 602 -4- 9040 -4404 Equip Repair /Maint Services TOTAL Other Services & Charges Capital Outlay 602 -4- 9040 -4530 Improvement Project Contract 602 -4- 9040 -4560 Equipment TOTAL Capital Outlay TOTAL Sewer Operations CITY OF ELK RIVER PAGE: 5 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 ----------------- 2012 ----------------- )( ---------- 2013 ------- - -) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 19,806 28,032 21,140 29,300 29,300 19,873 30,150 0 228 129 0 500 500 0 500 0 0 0 0 0 4,800 3,249 4,250 0 1,353 1,970 1,517 2,150 2,150 1,468 2,550 0 1,190 1,664 1,229 1,850 1,850 1,405 2,150 0 278 389 287 450 450 329 S00 0 2,459 3,843 2,527 4,050 4,050 2,389 4,200 0 0 0 0 0 0 0 0 0 25,313 36,027 26,700 38,300 43,100 28,712 44,300 0 4,337 4,765 4,838 5,000 5,000 3,507 5,000 0 4,762 1,536 2,222 3,400 3,400 24 3,200 0 4,885 2,766 3,993 81000 8,000 5,800 10,000 0 13,984 9,067 11,052 16,400 16,400 9,331 18,200 0 16,978 9,032 9,458 16,000 11,200 7,125 83,000 0 16,978 9,032 9,458 16,000 11,200 7,125 83,000 0 0 0 0 270,000 270,000 0 0 0 0 0 0 120,000 120,000 120,049 0 0 0 0 0 390,000 390,000 120,049 0 0 56,275 54,126 47,211 460,700 460,700 165,217 145,500 0 9 -06 -2012 08:21 AM 602 - WASTEWATER TREATMENT SYS Lift Stations EXPENDITURES Personal Services 602 -4- 9050 -4101 Regular Pay 602 -4- 9050 -4102 Overtime Pay 602 -4- 9050 -4103 Part -time Pay 602 -4- 9050 -4104 PERA 602 -4- 9050 -4105 FICA 602 -4- 9050 -4107 Medicare 602 -4- 9050 -4108 Insurance 602 -4- 9050 -4109 Workers Comp TOTAL Personal Services Supplies 602 -4- 9050 -4212 Fuels & Lubs 602 -4- 9050 -4219 Operating Supplies 602 -4- 9050 -4221 Equipment Parts TOTAL Supplies Other Services & Charges 602 -4- 9050 -4321 Telephone 602 -4- 9050 -4389 Utilities 602 -4- 9050 -4404 Equip Repair /Maint Services TOTAL Other Services & Charges Capital Outlay 602 -4- 9050 -4530 Improvement Project Contract 602 -4- 9050 -4560 Equipment TOTAL Capital Outlay TOTAL Lift Stations CITY OF ELK RIVER PAGE: 6 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 ----------------- 2012 ----------------- )( - - - - - - -- 2013 --- -- -- - --) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 32,487 34,913 35,732 33,400 33,400 23,807 34,300 0 649 2,561 2,560 2,500 2,500 1,300 2,500 0 0 0 0 0 0 0 0 0 2,205 2,610 2,796 2,600 2,600 1,897 2,650 0 1,900 2,217 2,263 2,200 2,200 1,540 2,300 0 444 519 530 500 500 360 550 0 4,043 3,866 4,509 4,050 4,050 2,848 4,200 0 0 0 0 0 0 0 0 0 41,729 46,687 48,391 45,250 45,250 31,751 46,500 0 1,605 2,030 2,202 5,000 5,000 1,241 5,000 0 2,072 461 844 3,200 3,200 562 3,800 0 6,784 1,757 7,030 11,200 11,200 8,280 12,500 0 10,460 4,247 10,076 19,400 19,400 10,083 21,300 0 138 0 0 800 800 0 0 0 44,321 42,971 45,504 48,000 48,000 27,378 48,000 0 91,407 56,224 100,382 55,200 55,200 51,971 232,200 0 135,867 99,195 145,885 104,000 104,000 79,350 280,200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C 0 0 188,056 150,129 204,352 168,650 168,650 121,184 348,000 0 9 -06 -2012 08:21 AM 602 - WASTEWATER TREATMENT SYS WWTP Phase II EXPENDITURES CITY OF ELK RIVER PAGE: 7 PROPOSED BUDGET WORKSHEET AS OF: AUGUST 31ST, 2012 ( - - - - -- 2012----------------- )(---------- 2013 ) 2009 2010 2011 APPROVED CURRENT Y -T -D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Other Services & Charges 602 -4- 9060 -4303 Engineering Fees 0 0 0 0 0 0 0 0 602 -4- 9060 -4440 Miscellaneous 0 0 0 0 0 0 0 0 TOTAL Other Services & Charges 0 0 0 0 0 0 0 0 Capital Outlay 602 -4- 9060 -4530 Improvement Project Contract 0 0 0 0 0 0 0 0 TOTAL Capital Outlay 0 0 0 0 0 0 0 0 TOTAL WWTP Phase II 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 1,849,428 2,030,056 2,222,912 3,468,550 3,468,550 1,093,258 3,361,050 0 REVENUE OVER /(UNDER) EXPENDITURES ( 167,137) ( 256,535) ( 367,362) ( 1,464,150) ( 1,464,150) 557 ( 1,164,650) 0 City of Elk River Utility Rate Study Sewer Fund 2009 2010 2011 1 Revenue Growth assumption - non -usage 2.00% 2.00% 2-00% 2.00% 2.00% 2.00 % 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2 Investment income yield (233,774) (454,471) (602,138) 1.00% 1.50% 1.50% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2-00% 2.00% 2.00% 3 Expense growth - personnel & internal 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 4 Expense growth - all other 5.00% 5.00% 5.00% 5.00% 5.00% 5.00°x6 5.00% 5.00% 5.00 % 5.00% 5.00% 5.00% 5 6 105,647 242,230 286,466 111,400 231,683 237,475 266,375 320,109 405,315 524,256 537,362 550,796 372,827 382,147 391,701 7 Operating Revenues 71,859 49,895 73,733 48,550 72,271 69,706 32,620 21,900 25,646 35,387 38,934 40,410 42,663 41,793 41,558 8 Usage Fee 1,500,247 1,465,988 1,487,669 1,554 A54 1,602,192 1,651,240 1,719,358 1,793,644 1,877,568 1,975.897 2,084,522 2,198,331 2,31 1,934 2,433,682 2,561,120 9 Grant - - - - 285,740 - - - - - - - - - - 10 Other 2,362 1,725 5,615 -,7K 2,000 2,000 2.000 2.000 2,000 2.000 2,000 2,000 2.000 2,000 2,000 1,889932 11 Total Operating Revenues 1,502,609 1,467,713 1,493,284 1,556,204 1,653,240 1,721,358 1,795,644 1,879,568 1,977,897 2,086,522 2,200,331 2,313,934 2,435,682 2,563,120 12 31 13 Operating Expenses (including depreciation) 32 Cash Available for Capital Outlay 14 Personal Services 398,696 441,059 457,612 480,550 491,500 501,330 511,357 521,584 532,015 542,656 553,509 564,579 575.871 587,388 599,136 15 Supplies 100,903 89,443 121,117 174,900 262,300 275,415 289,186 303,645 318,827 334,769 351,507 369,082 387,537 406,913 427,259 16 Depreciation 833,135 993,042 993,043 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 17 Other Services & Charges 403,649 398,640 523,650 466,750 687,250 721,613 757,693 795,578 835.357 877,125 920,981 967,030 1,015,381 1,066,150 1,119,458 2434,650 18 Total Operating Expenses 1,736,383 1,922,184 2,095,422 2,115,800 2,491,958 2,551,835 2,614407 2,679,799 2,748,149 2,819,597 2,894,291 2,972,388 3,054,052 3,139,453 19 20 Net Operations (including depreciation) (233,774) (454,471) (602,138) (559,596) (544,718) (838,717) (830,478) (818,762) (800,231) (770,252) (733,074) (693,960) (658,454) (618,370) (576,333) 21 22 23 Non - operating revenues (expenses) 24 Connection Charges 105,647 242,230 286,466 111,400 231,683 237,475 266,375 320,109 405,315 524,256 537,362 550,796 372,827 382,147 391,701 25 Investment income 71,859 49,895 73,733 48,550 72,271 69,706 32,620 21,900 25,646 35,387 38,934 40,410 42,663 41,793 41,558 27 Assessment Income 2,176 15.407 2,066 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 28 Other income (expense) - - - - - - - - - - - - - - - 29 Total non operating revenue (expenses) 179,682 307,532 362,265 162,450 306,454 309,680 301,496 344,509 433,461 562,143 578,796 593,706 417,990 426,440 435,759 30 31 32 Cash Available for Capital Outlay 33 Net operations including depreciation (line 20) (233,774) (454,471) (602,138) (559,596) (544,718) (838,717) (830,478) (818,762) (800,231) (770,252) (733,074) (693,960) (658,454) (618,370) (576,333) 34 Add non operating revenues (line 29 ) 179,682 307,532 362,265 162,450 306,454 309,680 301,496 344,509 433,461 562,143 578,796 593,706 417,990 426,440 435,759 36 Add back other non -cash expense (line ) - - - - - - - - - - - - - - - 37 Add back depreciation (line 16 ) 833,135 993,042 993,043 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 993,600 38 Other Reconciliations to income (79,930) 16,587 (8,545) 39 Transfers In (out) (65,000) (65,000) (90,000) (115,000) (115,000) (120,750) (126,788) (133,127) (139,783) (146,772) (154,111) (161,817) (169,907) (178,403) (187,323) 40 Total Cash Available for Capital Outlay 634,113 797;690 654,625 481,454 640,336 343,813 337,830 386,220 487,047 638,718 685,210 731,530 583,229 623,268 665,703 41 42 Cashflows from Capital Activities 43 Capital (from CIP and Operating Budgets) (319,054) - - (470,000) (611;480) (3,161,482) (677,491) - (5,129,788) - (150,000) (157,500) (165,375) (173,644) (182,326) 44 Bond Proceeds:, 45 Existing Debt (P &I) (197,452) (202,415) (197,115) (201,038) (199,891) (198,344) (196,384) (198,900) 46 Sale of Capital Assets 47 Debt (P&I) - 2017 Bonds (15 Yr Term at 4.00% (461,379) (461,379) (461,379) (461,379) (461,379) (461,379) 48 Total Cashflow from Capital Activities (516,506) (202,415) (197,115) (671,038) (811,371) (3,359,826) (873,875) (198,900) 0 (461,379) (611,379) (618,879) (626,754) (635,023) (643,705) 49 50 51 Cash Flow 117,607 595,275 457,510 (189,584) (171,035) (3,016,012) (536;045) 187;320 487,047 177,339 73,832 112,651 (43,525) (11,755) 21,999 52 53 Beginning Cash 3,837,262 3954,869; 4,550,144 5,007,654 4,818,070 4,647,036 1,631,023 1,094,979 1,282,298 1,769;345 1;946684 2,020,516: 2133,167 2,089,642 2,077,888 54 55 Ending Cash balance 55 3.954,869 _ 4 550,144 5,007;654 4.818.070 4:647,036 1,631:02.3 1;094,979 _ 9,282,298 - 1,769,345 1;946;684 2,020 6 "16 2,133,167 2,089;642 _Z07__ 56 57 58 Target cash reserve amount (note 1) 854,039 861,686 952,227 960,991 1,118,869 1,143,563 1,178,018 ,1,0104033 1;504,478 1,538:653 1.5 74377 1,611,724 1, 650,77:1 1,591,605 1,172,926 59 60 Total Cash Available (line 56 + Line 58) 3,100,830 3,688,458 ; 4,055,427 3,857,080 3,528,167 485,460 (83,039) 271,895 264,867 408,031 446,139 521,443 438,869 486,283 926,960 61 62 Capital outlay coverage 1.23 3.94 3.32 012 0.79 0.10 0.39 1.94 N/A 1.38 1.12 1.18 0.93 0.98 1.03 63 64 65 Beginning Accumulated Depreciation -Note 4 11,971,258 12662,155 13,655,198 '14,648798 15,642,398 96,635998 17,629,598 18,623,198 19,616,798 20,610,398 21,706,594 22,802,790 23901,985 25,004,331 26,109,984 66 Annual Depreciation 690,897 993,043 993,600 993,600 993,600 993,600 993,600 993,600 993,600 1,096,196 1,096,196 1,099,196 1,102,346 1,105,653 1,109,126 67 Ending Accumulated Depreciation 12 ,662,155 13,655,198 14,648,798 15,642,398 16,635998 17,629,598 18,623,198 19,616,798 20,610,398 21,706,594 22,802,790 23,901,985 25,004,331 26,109,984 27,219,110 68 Ending cash balance as a percent 09/06/209? 69 of ending accumulated depreciation 3'1.2% 33.3 % 34.2% 30.8% 27.9% 9.3%, 5.9% 6.`.i % o a.610 9.0% 8,9% 8.9% 8.4% 8.0% 7.7% City of Elk River Sanitary Sewer System Capital Improvement Program Total CIP (2012 Dollars)* Project No 2012 2013 2014 2015 2016 2017 Projects 3,161,482 677,491 0 5,129,788 Less Costs covered by Developers (up- front) 0 0 0 0 0 0 Net Costs 470,040 611,480 3,161,482 677,491 0 5,129,788 Pickup Truck 30,000 70,000 SCADA System 450,000 Replace Lab Equipment 25,000 Upgrade T.F.'s Cntrls /Pump 150,000 Rehab - Lift Stations 86,000 60,000 60,000 Jet truck 400,000 River line abandonment project 200,000 Camera System 120,000 Slip 8 "main on York, Wand & 8th Street 70,000 Phosphorus Monitor Winterfacing to Ferric Pumps 55,000 '= Remove rocks around tanks replace w /asphalt 15,000 Sodiumhydrochloride pumps for sand filters 10,000 Effluent Resuse Project WGRE carryover 571,480 Hot water pressure washer 5;000 Replace pumps for sand filters 12,000 Influent sampler 5,000 Raise MH -Trott Brook 5,000 Phosphorus meter 30,000 Portable sampler for manholes 5,000 Slip line on 4th Street 65,000 Generator for Evans 55,000 Replace pumps 1 &2 - Hwy 10 25,000 Facility Plan Update' 50,000 Sludge Storage Tanks 500,000 B o- Solids disposal handlin im r. 2,000,000 Phase III ex ansiean 4,400,000 Less: Amount covered by operating budget as mainten (50,000) JZ 3,000) (60,000) 0 (60,000)1 0 Total CIP (2012 Dollars)* 470,000 611,480 2,980,000 620,000 0 4,425,000 Inflated Dollars @ 3.0000% 470,000 611,480 3,161,482 677,491 0 5,129,788 Less Costs covered by Developers (up- front) 0 0 0 0 0 0 Net Costs 470,040 611,480 3,161,482 677,491 0 5,129,788 09/06/2012 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 City of Elk River Sewer Fund Operating Cash Reserves 25% 15% 0% 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 •-1-- Target Working Capital — Actual Working Capital Rate Increase Tax Rate Calculation worksheet Taxes Payable Decrease Net Tax Capacity Less Captured TIF Tax Rate Net Tax Capacity (a -b) Total Taxes Levied Tax Rate (d /c) County School County Rail Authority HRA /EDA Total Sherburne County State Tax (Comm /1) properties Notes: 1) Without decertifying TIF 19 & 16 2) With decertifying TIF 19 & 16 3) Same tax Rate Actual 2012 22,290,897 (698,130) 21,592,767 $ 10,275,815 47.59% 52.01% 45.55% 2.42% 2.87% 150.45% 51.10% Estimate(3) 2013 -7.32% 20,658,315 (122,643) 20,535,672 $ 9,772,926 47.59% a D j Estimate(1) Estimate(2) 2013 2013 -7.32% -7.32% 3 20,658,315 a 20,658,315 a D (690,689) b (122,643) b c 19,967,626 20,535,672 c J $ 10,275,815 d $ 10,275,815 d 51.46% 50.04% Estimate(3) 2013 -7.32% 20,658,315 (122,643) 20,535,672 $ 9,772,926 47.59% a D j CITY OF ELK RIVER Requested budget analysis snap shot General Fund Revenues: Property taxes All Other Revenues Total General Revenues General Fund Expenditures General Government: Mayor & Council Cable TV Administrative Services Human Resources Elections Finance Information Technology Legal Community Development Planning City Hall Maintenance Energy City Contingency Total General Government Public Safety: Police Fire Building Safety Environmental Total Public Safety Public Works: Street Maintenance Snow Removal Equipment Services Engineering Total Public Works Culture & Recreation: Parks Maintenance Recreation Sr. Citizen Programs Total Culture & Recreation Transfers Out Total General Fund Expenditures a b c Maximum 2012 YTD 2013 2013 2013 % of Adopted 08/30/2012 Requested Requested Requested budget 9,142,200 4,761,251 8,800,246 9,089,799 9,303,150 76.4% 3,169,700 2,165,454 3,379,650 3,379,650 3,379,650 27.7% 12,311,900 6,926,705 12,179,896 12,469,449 12,682,800 104.13% 172,250 73,025 190,600 190,600 190,600 1.46% 86,600 50,274 87,550 87,550 87,550 0.67% 482,950 290,805 485,050 485,050 485,050 3.73% 164,500 101,431 165,850 165,850 165,850 1.27% 38,050 14,383 - - - 0.00% 464,450 313,831 476,250 476,250 476,250 3.66% 242,000 138,915 296,700 296,700 296,700 2.28% 228,000 132,461 228,000 228,000 228,000 1.75% 69,250 42,517 213,800 213,800 213,800 1.64% 304,700 187,539 387,300 387,300 387,300 2.97% 304,150 174,266 520,900 520,900 520,900 4.00% 50,850 22,982 32,100 32,100 32,100 0.25% 241,550 14,665.00 50,000 50,000 50,000 0.38% 2,849,300 1,557,094 3,134,100 3,134,100 3,134,100 24.1% 4,412,850 2,512,510 4,399,900 4,399,900 4,399,900 33.80% 847,400 465,123 852,650 852,650 852,650 6.55% 473,350 290,310 479,600 479,600 479,600 3.68% 48,850 27,361 52,600 52,600 52,600 0.40% 5,782,450 3,295,304 5,784,750 5,784,750 5,784,750 44.43% 1,505,300 747,797 1,540,550 1,540,550 1,540,550 11.83% 288,400 99,436 285,700 285,700 285,700 2.19% 247,900 137,834 252,750 252,750 252,750 1.94% 133,550 75,496 175,600 175,600 175,600 1.35% 2,175,150 1,060,563 2,254,600 2,254,600 2,254,600 17.32% 813,800 495,905 807,450 807,450 807,450 6.20% 790,350 510,732 783,850 783,850 783,850 6.02% 226,500 129,892 209,150 209,150 209,150 1.61% 1,830,650 1,136,529 1,800,450 1,800,450 1,800,450 13.83% 40,500 - 44,800 44,800 44,800 0.34% 12,678,050 7,049,490 13,018,700 13,018,700 13,018,700 1 100.00% General Fund Gap Before Adjustments: (366,150) (122,785) (838,804) (549,251) (335,900) Use of Fund Balance 366,150 335,900 335,900 335,900 Projected Total Budget Gap After Adjustments - (122,785) (502,904) (213,351) Notes: a) Estimtaed Tax rate of 47.58% b)Estimated Tax rate of 49.0% c) Same tax levy as 2012 and a tax rate of 51.46% once we decertify TIF 16 & 19 the rate will be estimated at 50.04% N:\ Departments \Finance \Finance \BUDGET\Budget Folders by Year \2013 budgets \2013 Summary Budget Sherburne County �RB�yRNE Co'Y 5� s.. r AUDITOR Is � DIANE ARNOLD 13880 Business Center Drive NW �j= ANN, Elk River, MN 55330 -1692 763-765-4351:3 1- 800 - 438 -0576 ❑ Fax: 763 - 765 -4400 Web: www.co.sherburne.mn.us rvesoja AuL -ust 20. 2012 To: City Administrators, Clerks and Finance Officers And School District Administrators and Finance Officers From: Diane Arnold Re: Preliminary 2012 Tax Values (for Proposed 201' ) Tax Notices) Following is the early Pay 2013 Net Tax Capacity and Market Value information for your City, Township or School District. Countywide, there is a 4.08% decrease in Net Tax Capacity and a 5.43)% decrease in total county Taxable Market Value. Please remember that these values may drop slightly by next spring when final values are certified, due to abatements; property tax forfeitures, late homesteads and clerical corrections. Township /City /School District Elk River Ci 2012 Net Tax Capacity Values 2013 Preliminary NTC Values RE & PP 22.290.897 20.650.315 Less 10%200 KV 0 0 Less Captured TIF (698,130) (690.689) Tax Rate NTC 21,592,767 19.967,626 Taxable Market Value 1,792,595.800 1.634.803.300 MV Referendum 1,686,550,300 1.735.161.800 SHERBURNE COUNTY 2013 PROPOSED TAX CAPACITY VALUES Less 10% Real Personal Total REIPP KV Lines Cities 15,660,109 60 Becker 15,427,356 65 Big Lake 6,149,945 70 Clear Lake 380,982 75 Elk River 20,304,925 85 E. St Cloud 2,123,602 90 Princeton 964,181 95 Zimmerman 2,478,949 Cities Subtotal: 47,829,940 Townships Less Less TIF * Johz NTC 232,753 15,660,109 1,491 15,658,618 100,936 6,250,881 149,491 6,101,390 15,110 396,092 3,899,332 396,092 353,390 20,658,315 690,689 19,967,626 66,356 2,189,958 5,695,593 2,189,958 12,574 976,755 5,695,593 0 976,755 96,641 2,575.590 174.179 2.401.411 877,760 48,707,700 1,491 1,014,359 0 47,691,850 01 Baldwin 4,004,192 187,622 4,191,814 Less Less 4,191,814 1 05 Becker 3,899,332 87,893 3,987,225 2,125 Becker Twp 3,985,100 10 Big Lake 5,695,593 96,618 5,792,211 Big Lake Twp 5,695,593 5,792,211 l 15 Blue Hill 1,086,762 46,244 1,133,006 6,149,945 100,936 1,133,006 1 20 Clear Lake 2,062,595 21,738 2,084,333 285,447 16,030,317 2,084,333 25 Haven 2,325,773 67,106 2,392,879 2,681 92,162 2,298,036 30 Livonia 3,776,390 111,744 3,888,134 8.20% 3,300,799,225 3,888,134 35 Orrock 2,376,790 61,236 2,438,026 2,438,026 1 40 Palmer 2,373,789 73,751 2,447,540 5,069 2,442,471 45 Santiago 1.202.318 5.064 1.207.382 1,207,382 Towns Subtotal: 28,803,534 759,016 29,562,550 9,875 92,162 0 29,460,513 County Total: 76,633,474 1,636,776 78,270,250 11,366 1,106,521 0 77,152,363 School Districts Real Personal Total REIPP Less 10% KV Lines Less TIF " Less Job7- NTC I.S.D. 726 Becker 21,161,289 363,893 21,525,182 6,671 21,518,511 I.S.D. 727 Big Lake 11,587,925 223,019 11,810,944 149,491 11,661,453 I.S.D. 728 Elk River 28,615,115 599,510 29,214,625 864,868 28,349,757 I.S.D. 742 St Cloud 7,548,762 170,158 7,718,920 2,681 92,162 7,624,077 I.S.D. 882 Monticello 1,326,878 10,744 1,337,622 1,337,622 I.S.D. 477 Princeton 6,211,886 246,640 6,458,526 0 6,458,526 I.S.D. 51 Foley 181.619 22.812 204.431 2,014 202.417 1 i School District Total: 76,633,474 1,636,776 78,270,250 11,366 1,106,52.1 0 77,152,363 "TIF = Tax Increment Finance District 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 Tax Year Comparison Taxable Increase/ Not Tax Market Value_ - Decrease Capacity Increase/ - Decrease 6,453,825,400 -5.43% Less 10% Less Less Hospital District Real Personal Total REIPP KV Lines TIF " JobZ NTC Becker Twp 3,899,332 87,893 3,987,225 2,125 2.62% 3,985,100 Big Lake Twp 5,695,593 96,618 5,792,211 7.23`io 7,800,821,500 5,792,211 Big Lake City 6,149,945 100,936 6.250,881 0 149,491 0 6,101.390 Hospital District Total: 15,744,870 285,447 16,030,317 2,125 149,491 0 15,878,701 "TIF = Tax Increment Finance District 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 Tax Year Comparison Taxable Increase/ Not Tax Market Value_ - Decrease Capacity Increase/ - Decrease 6,453,825,400 -5.43% r 77,152,363 -4.08%- 6,824,712,500 - 12.35% 80,436,433 - 10.90% 7,786,112,052 -4.67% 90,279,8 -: - 4.�.;;•:a 8,167,337,500 -4.79% 94,068,1', 8,577,831,000 2.62% 97,312,990 2.bd9 /. 8,358,744,640 7.15% 94,769,230 7.23`io 7,800,821,500 13.24% 88,382,303 13.03% 6,889,008,820 13.87% 78,195,614 12.42% 6,049,659,464 15.63% 69,557,314 13.40% 5,231,850,228 12.88% 61,339,933 11.39% 4,634,996,461 14.03% 55,065,845 11.40 % 4,064,800,300 11.87% 49,428,974 - 22.76% 3,633,385,741 10.08% 63,996,298 8.20% 3,300,799,225 8.84% 59,143,714 -2.99% I-1:1DATA1Property Tax12013 Proposed Tax Capacity Values Residental Impact Estimates (same tax rate as 2012 47.58 %) Property Value 2012 2013 Value Change Tax Capacity 2012 2013 157,200 138,200 - 12.09% 1,341 1,134 177,700 154,000 - 13.34% 1,565 1,30E 214,000 192,900 -9.86% 1,960 1,731 253,700 229,300 -9.62% 2,393 2,121 366,100 323,300 - 11.69% 3,618 3,157 (tax rate at 49.00%) Property Value 2012 2013 Value Change Tax Capacity 2012 2013 157,200 138,200 - 12.09% 1,341 1,134 177,700 154,000 - 13.34% 1,565 1,30E 214,000 192,900 -9.86% 1,960 1,731 253,700 229,300 -9.62% 2,393 2,121 366,100 323,300 - 11.69% 3,618 3,157 (tax rate at same levy 50.04 %) Property Value 2012 2013 Value Change Tax Capacity 2012 2013 157,200 138,200 - 12.09% 1,341 1,13, 177,700 154,000 - 13.34% 1,565 1,301 214,000 192,900 -9.86% 1,960 1,731 253,700 229,300 -9.62% 2,393 2,12'. 366,100 323,300 - 11.69% 3,618 3,15: 47.58 47.58 Tax Capacity Rate 2012 2013 638.09 539.55 744.40 621.49 932.66 823.23 1,138.56 1,012.01 1,721.49 1,499.52 47.58 49.00 Tax Capacity Rate 2012 2013 638.09 555.65 744.40 640.04 932.66 847.80 1,138.56 1,042.22 1,721.49 1,544.27 47.58 50.04 Tax Capacity Rate 2012 2013 638.09 567.44 744.40 653.62 932.66 865.80 1,138.56 1,064.34 1,721.49 1,577.05 MV Exclusion 2012 MV Exclusion 2013 Total Estimated Tax 2012 2013 Dollar change Percent change 23,092 21,247 17,980 14,407 4,291 24,802 23,380 19,879 16,603 8,1431$ $ 638.09 $ 539.55 $ (98.54) $ (122.91) $ (109.43) $ (126.54) $ (221.97) -15.44 -16.51 -11.73 -11.11 -12.89 $ 744.40 $ 621.49 $ 932.66 $ 823.23 $ 1,138.56 $ 1,012.01 1,721.49 $ 1,499.52 MV Exclusion 2012 MV Exclusion 2013 Total Estimated Tax 2012 2013 Dollar change Percent change 23,092 21,247 17,980 14,407 4,291 24,802 23,380 19,879 16,603 8,1431$ $ 638.09 $ 555.65 $ (82.44) $ (104.37) $ (84.86) $ (96.34) $ (177.22) -12.92 -14.02 -9.10 -8.46 -10.29 $ 744.40 $ 640.04 $ 932.66 $ 847.80 $ 1,138.56 $ 1,042.22 1,721.49 $ 1,544.27 MV Exclusion 2012 MV Exclusion 2013 Total Estimated Tax 2012 2013 Dollar change Percent change 23,092 21,247 17,980 14,407 4,291 24,802 23,380 19,879 16,603 8,1431$ $ 638.09 $ 567.44 $ (70.64) $ (90.78) $ (66.87) $ (74.22) $ (144.44) -11.07 -12.20 -7.17 -6.52 -8.39 $ 744.40 $ 653.62 $ 932.66 $ 865.80 $ 1,138.56 $ 1,064.34 1,721.49 $ 1,577.05 C/I property 47.58% 47.58% Property Value Value Tax Capacity Total Estimate Tax Dollar Percent 2012 2013 Change 2012 2013 2012 2013 change change 1,148,400 1,139,400 -0.78% 22,218 22,038 10,571.32 10,485.68 $ (85.64) -0.81% 1,301,000 1,290,300 -0.82% 25,270 25,056 12,023.47 11,921.64 $ (101.82) -0.85% 1,768,600 1,754,000 -0.83% 34,622 34,330 16,473.15 16,334.21 $ (138.93) -0.84% 4,983,800 4,944,100 -0.80% 98,926 98,132 47,068.99 46,691.21 $ (377.79) -0.80% 47.58% 49.00% Property Value Value Tax Capacity Total Estimate Tax Dollar Percent 2012 2013 Change 2012 2013 2012 2013 change change 1,148,400 1,139,400 -0.78% 22,218 22,038 10,571.32 10,798.62 $ 227.30 2.15% 1,301,000 1,290,300 -0.82% 25,270 25,056 12,023.47 12,277.44 $ 253.97 2.11% 1,768,600 1,754,000 -0.83% 34.622 34,330 16,473.15 16,821.70 $ 348.55 2.12% 4,983,800 4,944,100 -0.80% 98,926 98,132 47,068.99 48,084.68 $ 1,015.69 2.16% 47.58% 50.04% Property Value Value Tax Capacity Total Estimate Tax Dollar Percent 2012 2013 Change 2012 2013 2012 2013 change change 1,148,400 1,139,400 -0.78% 22,218 22,038 10,571.32 11,027.82 $ 456.49 4.32% 1,301,000 1,290,300 -0.82% 25,270 25,056 12,023.47 12,538.02 $ 514.56 4.28% 1,768,600 1,754,000 -0.83% 34,622 34,330 16,473.15 17,178.73 $ 705.58 4.28% 4,983,800 4,944,100 -0.80% 98,926 98,132 47,068.99 49,105.25 $ 2,036.26 4.33% TO: Mayor and Council MEMORANDUM +4an&-ud Q/10/1Z FROM: Lauren Wipper, Human Resource Representative DATE: September 10, 2012 SUBJECT: Compensation for Class A License In determining the appropriate compensation for the wastewater treatment plant's lead operator position to hold the Class A Operator's License for the plant, I looked to other Class A plants in the state. What I found is that the Class A License is typically held by the manager of the plant or sometimes the director that oversees the wastewater division. Under normal circumstances, we would require the Class A License to be held by our chief operator. Our current circumstance is that our chief operator, Gary Leirmoe, plans to retire in early 2014. Because of this, our lead operator, Matt Stevens, obtained his Class A License instead of Mr. Leirmoe. Due to the increased responsibility and accountability placed on the holder of this license and the requirement by the state that a Class A plant has at least one Class A Operator, it is appropriate for this licensure to be factored into pay. I ran both the chief operator position and lead operator position through our pay evaluation system to calculate where the positions would fall given the added requirements for the Class A License. I found that, although the points increased, the chief operator position fell into the same pay grade as it is currently (grade 12). The increased points given for the Class A License for the lead operator position moved that position from grade 7 to grade 8. It is my recommendation that Lead Operator Matt Stevens be moved to grade 8, step D effective either the date that the plant becomes licensed as a Class A plant or January 1, 2013, whichever is later. This is $1.90 per hour over his current rate of pay. Per city policy, based on satisfactory performance, Mr. Stevens would be eligible for a step increase six months following his move to pay grade 8. This would be a temporary change and would end following Mr. Leirmoe's retirement and the hiring of a new chief operator who would hold the Class A Operator's License. C: \Users \cportner \Desktop \2012 WW fP Operator Class A Recommendation Memo.docx ANN SKEN 1