14. SR 11-05-2012 i
("W of REQUEST FOR ACTION
Elk
e
To ITEM NUMBER
Mayor and City Council 14
AGENDA SECTION MEETING DATE PREPARED BY
Work Session November 5, 2012 Tim Simon, Finance Director
ITEM DESCRIPTION REVIEWED By
2013 Budget Cal Portner, City Administrator
REVIEWED BY
ACTION REQUESTED
Update and review of 2013 budgets.
BACKGROUND/DISCUSSION
The last time we reviewed the General Fund Budget,we had a budgeted expenditure of$13,018,700,a
2.69%increase over 2012. With the adjusted amounts we reviewed at the last meeting, expenditures are
at$12,874,250, or 1.55%more than 2012. The 1.55%is primarily inflationary adjustments. The current
consumer price index (CPI) for the Midwest is just under 3% as of September 2012.
The proposed adjustments that we reviewed included a 0.5% employee turnover item which amounts to
$41,600. This amount is included in the Council Contingency as a negative Personal Services amount since
it affects numerous department budgets. The Council Contingency will include $50,000 for operations
and the negative employee turnover amount.
Attached is the Council Contingency Budget worksheet with the details.
The property tax levy is still proposed at$10,275,815, the same amount as in 2012. The proposed 2013
property tax levy remains lower than the amount levied in 2007.
The 2013 proposed budget and levy impact on taxpayers with a home at the median value of$152,200 is
a city tax decrease of 9.21%. The median value home experienced a value decrease of 10.94% from 2012.
The complete updated General Fund detail budget is included in Dropbox under Council Information.
We are still tracking two items, employee health insurance opt out waiver numbers and pricing for the
state fuel contract.
We budgeted for an average diesel and unleaded price of$3.25 per gallon,including taxes. We use
approximately 83,400 gallons per year. If the state fuel contract is locked in at$3.00 per gallon we would
decrease the budget by approximately$21,000.
The option to waive out of the city's group health insurance plan was recently approved with a monthly
incentive of$300,providing the employee can show proof of existing coverage. The incentive could
O Ea0 6f
N:\Public Bodies\City Council\Finance\Tim\2012\budgetstftffreport01105.docx P
result in an estimated General Fund savings ranging from$30,000 to $60,000. Open enrollment will
occur in late November. We will make this adjustment by out December 3 public presentation.
Fund Balance (General Fund)
At the end of 2011,we have a total accumulated fund balance available of$493,358 based on the audited
financial statements and the adopted 2012 budget. Our fund balance policy requires a minimum fund
balance of 40% of the next year's budget to cash flow our expenses. The updated budget requires
$137,250 to balance. We have historically maintained a fund balance of 41.5%in case of unexpected
expenditures,tax court cases,unplanned revenue shortfalls or emergencies,and to maintain our minimum
balance.
Personnel Service
Attached is the spreadsheet with the position requests that are included and excluded from the proposed
2013 budget.
As you recall,with the reorganization,Building Maintenance is now under the Finance Department.
Over the past few months,we have reviewed the staffing levels and assignments. The original Building
Maintenance Budget included a request for additional hours,upgrading a part-time custodian position to
full-time. The increase was not recommended in the proposed budget presented to the Council at the
July 9, 2012,meeting pending a review of staffing levels, assignments, and needs for the new maintenance
facility.
After further review,with the new maintenance facility adding about 14,000 sq. ft. to maintain, and the
shuffling of responsibilities among staff to improve efficiency and service,we request five more hours per
week for custodial services. This would increase the 2013 budget by$5,400. We would continue to
monitor and recommend any further changes in the 2014 budget.
Other Budgets
No changes to the other budgets from your previous review. They are summarized below:
Special Revenue Funds:
Library $ 96,500
Ice Arena $ 990,000
Pinewood $ 233,300
Landfill $ 131,950
Storm Sewer $ 254,700
Safety $ 35,000
Enterprise Funds:
Revenues Expenditures Net Effect
Sewer $2,196,400 $3,368,700 $ (1,172,300)*
Garbage $1,363,400 $1,381,850 $ (18,450)
Liquor $6,527,000 $6,261,500 $ 265,500**
*Includes depreciation ($993,600) capital projects ($611,500) debt service ($199,900),and a two percent rate
adjustment.
**Includes depreciation ($123,150) and capital projects ($15,000).
NAPublic Bodies\City Council\Finance\Tim\2012\budgetstnffreport01105.docx
ATTACHMENTS
• General Fund revenues/expenditures by category
• General Fund appropriations worksheet
• General Fund Capital Outlay Worksheet
• Personnel request worksheet
• Council Contingency budget worksheet
• Property Tax Data and valuation data
• Tax Rate Calculation worksheet
• Property Tax Estimates
• Budget Analysis Snap shot
• Sample levy resolution
Action Motion by Second by Vote
Follow Up
N:\Public Bodies\City Council\finance\Tim\2012\budgetstaffreport01105.docx
CITY OF ELK RIVER
2013 BUDGET
GENERAL FUND REVENUES and EXPENDITURES
2011 2012 2013
Description Actual BUDGET Requested %Change
REVENUES
GENERALTAXES $ 9,660,847 $ 9,212,200 $ 9,387,150 1.90%
LICENSES AND PERMITS 432,874 412,650 558,400 35.32%
INTERGOVERNMENTAL REVENUE 535,085 542,450 545,600 0.58%
CHARGES FOR SERVICES 579,875 650,350 687,000 5.64%
FINES AND FORFEITS 126,832 132,500 127,200 -4.00%
OTHER REVENUE 195,927 200,150 197,500 -1.32%
OPERATING TRANSFER IN 784,500 1,161,600 1,234,150 6.25%
FUND BALANCE RESERVES - 366,150 137,250 -62.52%
TOTAL REVENUE $ 12,315,940 $ 12,678,050 $ 12,874,250 1.55%
EXPENDITURES
PERSONAL SERVICES $ 8,687,272 $ 9,036,750 $ 9,368,500 3.67%
SUPPLIES 1,042,653 1,081,150 1,111,100 2.77%
OTHER CHARGES AND SERVICES 2,030,347 2,397,550 2,236,950 -6.70%
CAPITAL OUTLAY 119,562 122,100 112,900 -7.53%
OPERATING TRANSFER OUT 147,166 40,500 44,800 10.62%
TOTAL EXPENDITURES $ 12,027,000 $ 12,678,050 $ 12,874,250 1.55%
CITY OF ELK RIVER
2013 BUDGET
GENERAL FUND REVENUES
2011 2012 2013
DESCRIPTION ACTUAL BUDGET REQUESTED Change
Taxes
Ad Valorem 9,577,099 9,142,200 9,303,150 1.76%
Gravel 83,748 70,000 84,000 20.00%
Total Taxes 9,660,847 9,212,200 9,387,150 1.90%
License& Permits
Liquor 55,105 53,000 61,500 16.04%
Amusement 1,470 1,000 1,000 0.00%
Cigarette 2,812 3,000 3,000 0.00%
Apartment 24,990 17,000 25,000 47.06%
Mining 21,095 201000 21,000 5.00%
Garbage Hauler 1,875 2,100 1,900 -9.52%
Other Business 16,405 17,000 17,000 0.00%
NPDES Permit 2,005 2,500 2,500 0.00%
Building Permit 157,093 153,000 220,000 43.79%
Plumbing/Heating Permit 131,702 129,150 190,000 47.12%
Permit Surcharge 1,650 400 500 25.00%
Electric Permit 475 - - #DIV/0!
Animal License 5,900 3,500 4,500 28.57%
Parking Permit 1,647 3,000 2,000 -33.33%
Other Non Business 8,650 8,000 8,500 6.25%
Total Licenses & Permits 432,874 412,650 558,400 35.32%
Intergovernmental Revenue
Federal Grant 3,061 3,000 2,300 -23.33%
PERA Aid 13,984 14,000 14,000 0.00%
Police Aid 206,770 205,000 210,000 2.44%
Police Training Reimb, 11,362 12,000 11,100 -7.50%
State Aid Street Maint. 275,485 275,450 287,600 4.41%
State Crime Prevention Grant 19,298 30,000 20,000 -33.33%
Other State Grants(vest) - 3,000 600 -80.00%
Other Local Grants 5,125 - - #DIV/0!
Total Intgvtl. Revenue 535,085 542,450 545,600 0.58%
Charges for Services
Planning &Zoning Fees 11,545 15,000 15,000 0.00%
Plan Check Fees 44,203 41,000 85,000 107.32%
Special Assmt. Search 900 1,000 1,000 0.00%
Sale of Maps/Copies 2,685 2,500 2,600 4.00%
Reimb. For Gen Govt Sery 3,373 4,000 4,000 0.00%
Lockout Fees 7,645 7,500 7,500 0.00%
Reimb. For Police Services 9,291 2,000 2,000 0.00%
School Liaison 75,000 75,000 75,000 0.00%
Animal Impound 3,600 3,000 3,500 16.67%
Fire Contracts 193,403 199,600 201,000 0.70%
Fire Calls 3,150 4,000 3,000 -25.00%
Street Services 21,367 35,000 30,000 -14.29%
Engineering Services Reimb. 44,744 89,150 104,900 17.67%
Recreation Fees 125,862 129,000 126,000 -2.33%
Concessions 5,614 14,100 - -100.00%
Park Fees/Bldg Rent 23,828 25,100 23,100 -7.97%
Sewer Inspection Fee 3,265 3,000 3,000 0.00%
Contractor License Check 400 400 400 0.00%
Total Charges for Service 579,875 650,350 687,000 5.64%
Fines
Court 108,746 120,000 115,000 -4.17%
Parking 18,086 12,000 12,000 0.00%
Ordinance Violations - 500 200 -60.00%
Total Fines 126,832 132,500 127,200 -4.00%
Other Revenue
Interest Income 89,491 100,000 100,000 0.00%
Refunds& Reimb. 79,219 66,500 66,500 0.00%
Contributions 21,448 25,650 25,000 -2.53%
Miscellaneous 5,769 81000 6,000 -25.00%
Total Other Revenue 195,927 200,150 197,500 -1.32%
Transfers In
Landfill 35,000 35,000 35,000 0.00%
Capital Outlay Reserve - 122,100 112,900 -7.53%
NSP/RDF Reserve 39,500 39,500 39,500 0.00%
Development Fund - - 48,600 #DIV/01
WWTS 75,000 100,000 100,000 0.00%
Liquor 270,000 300,000 330,000 10.00%
ERMU 300,000 500,000 500,000 0.00%
EDA 25,000 25,000 25,000 0.00%
H RA 15,000 15,000 18,150 21.00%
Garbage/Other 25,000 25,000 25,000 0.00%
Total Transfers In 784,500 1,161,600 1,234,150 6.25%
Use of Fund Balance - 366,150 137,250 -62.52%
TOTAL GENERAL FUND REVENUES $ 12,315,940 $ 12,678,050 $ 12,874,250 1.55%
CITY OF ELK RIVER
2013 BUDGET
GENERAL FUND EXPENDITURES
2011 2012 2013 %
Description ACTUAL BUDGET REQUESTED CHANGE
4101 FULL TIME SALARIES 5,997,181 6,064,900 6,358,000 4.83%
4102 OVERTIME 157,114 167,600 179,100 6.86%
4103 PART TIMESALARIES 644,824 782,750 715,600 -8.58%
4104 PERA CONTRIBUTIONS 632,586 663,500 695,000 4.75%
4105 FICA CONTRIBUTIONS 249,718 271,650 288,400 6.17%
4106 OTHER RETIREMENT CONTRIBUTIONS 40,900 30,000 30,000 0.00%
4107 MEDICARE CONTRIBUTIONS 88,128 95,950 100,700 4.95%
4108 EMPLOYER CONTRIBUTION FOR INSURANCE 714,774 795,400 839,400 5.53%
4109 WORKERS COMPENSATION 157,855 165,000 162,300 -1.64%
4110 RE-EMPLOYMENT COMPENSATION 4,192 - - #DIV/01
TOTAL PERSONAL SERVICES 8,687,272 9,036,750 9,368,500 3.67%
4201 OFFICE SUPPLIES 39,830 59,950 61,700 2.92%
4212 FUELS& LUBS 282,984 289,100 276,500 -4.36%
4217 UNIFORM ALLOWANCE 39,118 51,650 48,900 -5.32%
4219 OPERATING SUPPLIES 578,463 583,600 637,150 9.18%
4221 EQUIPMENT PARTS 56,128 54,000 51,000 -5.56%
4226 STREET SIGNS 42,241 35,850 35,850 0.00%
4259 OTHER MERCHANDISE FOR RESALE 3,888 7,000 - -100,00%
TOTAL SUPPLIES 1,042,653 1,081,150 1,111,100 2.77%
4301 AUDIT FEES 18,030 18,300 18,300 0.00%
4304 LEGAL FEES 271,674 228,000 228,000 0.00%
4319 PROFESSIONAL SERVICES 102,944 112,050 117,850 5.18%
4321 TELEPHONE 51,867 76,100 75,900 -0.26%
4322 POSTAGE 16,017 22,600 19,600 -13.27%
4331 TRAVEL/CONFERENCES/SCHOOLS 65,823 124,950 122,000 -2.36%
4334 CAR ALLOWANCE 923 4,800 4,800 0.00%
4349 ADVERTISING/MARKETING 26,721 32,400 32,400 0.00%
4359 PUBLISHING 19,738 30,700 28,850 -6.03%
4361 PROPERTY/AUTO/LIABILITY INSURANCE 134,468 153,950 131,450 -14.62%
4389 UTILITIES 135,016 146,750 158,300 7.87%
4401 BLDG REPAIR/MAINT SERVICES 83,177 103,850 102,550 -1.25%
4404 EQUIP REPAIR/MAINT SERVICES 232,414 266,250 268,750 0.94%
4409 CONTRACTUAL SERVICES 524,309 516,800 541,850 4.85%
4412 BUILDING RENT 1,544 1,500 1,600 6.67%
4415 EQUIPMENT RENTAL 15,734 27,000 21,500 -20.37%
4417 UNIFORM RENTAL 6,893 7,700 7,700 0.00%
4433 DUES&SUBSCRIPTIONS 35,139 35,800 34,450 -3.77%
4437 TAXES& LICENSES 332 1,300 450 -65.38%
4438 CREDIT CARD FEES 4,554 9,500 8,600 -9.47%
4440 MISCELLANEOUS 33,028 227,250 62,050 -72.70%
4460 EQUIPMENT REPLACEMENT CHARGE 250,000 250,000 250,000 0.00%
TOTAL OTHER SERVICES&CHARGES 2,030,347 2,397,550 2,236,950 -6.70%
CAPITAL OUTLAY 119,562 122,100 112,900 -7.53%
TRANSFER OUT 147,166 40,500 44,800 10.62%
TOTAL GENERAL FUND EXPENDITURES 12,027,000 12,678,050 12,874,250 1.55%
APPROPRIATIONS SUMMARY(General Fund)
2009 2010 2011 2012 2013 %of % $$ 2012
ACTUAL ACTUAL ACTUAL AMENDED Preliminary Total Change Change %of Total
General Government
MAYOR&COUNCIL $ 154,894 $ 152,891 $ 142,097 $ 172,250 $ 171,600 1.33% -0.38% $ (650) 1.36%
CABLE TV 68,737 71,027 75,047 86,600 87,550 0.68% -1.10% - 950 0.68%
ADMINISTRATION 449,684 464,493 552,351 482,950 504,050 3.92% 4.37% 21,100 3.81%
HUMAN RESOURCES 142,744 148,826 154,148 164,500 165,850 1.29% 0.62% 1,350 1.30%
ELECTIONS - 30,283 - 38,050 - 0.00% -100.00% (38,050) 0.30%
FINANCE 437,571 445,122 446,175 464,450 476,250 3.70% 2.54% 11,800 3.66%
INFORMATION TECHNOLOGY 248,260 285,211 232,878 242,000 291,700 2.27% 20.54% 49,700 1.91%
LEGAL 213,210 222,952 271,674 228,000 228,000 1.77% 0.00% - 1.80%
COMMUNITY DEVELOPMENT 102,487 66,643 66,403 69,250 213,800 1.66% 2.08.74% 144,550 0.55%
PLANNING 294,984 299,609 290,790 304,700 327,300 2.54% 7.42% 22;600 2.40% 1
BUILDING MAINTENANCE 260,953 281,614 260,757 304,150 519,750 4.04% 70.89% 215,600 2.40%
CONTINGENCY 6,434 10,766 22,702 217,550 8,400 0.07% -96.14% (209,150) 1.72%
ENERGYCITY 41.729 72,194 42,048 50,850 32,100 0.25% -36.87% (18,750) 0.40%
General Government 2,421,687 2,551,631 2,557,070^ 2,825,300 3,026,350 23.51% 7.12% 201,050 22.28%
Public Safety - -
POLICE 3,999,708 4,192,403 4,090,938 4,412,850 4,393,500 34.13% -0.44% $ (19,350) 34.81%
FIRE 622,588 623,834 744,642 743,500 811,200 6.30% 9.11% 67,700 5.86%
EMERGENCY MANAGEMENT 26,852 29,064 101,619 103,900 41,050 0.32% -60.49% (62,850) 0.82%
BUILDING SAFETY 560,986 453,741 461,031 473,350 479,600 3.73% 1.32% 6,250 3.73%
ENVIRONMENTAL 70,897 52,762 54,421 48,850 52,600 0.41% 7.68% 3,750 0.39%
Public Safety 5,281,031 5,351,804 5,452,651 5,782,450 5,777,950 44.88% -0.08% (4,500) 45.61%
Public Works
STREETS 1,276,703 1,286,247 1,539,284 1,505,300 1,530,200 11.89% 1.65% $ 24,900 11.87%
SNOW REMOVAL 205,707 285,975 251,329 288,400 285,700 2.22% -0.94% (2,700) 2.27%
EQUIPMENT SERVICES 238,461 223,592 231,678 247,900 252,750 1.96% 1.96% 4,850 1.96%
ENGINEERING 107,137 91,387 134,167 133,550 175,600 1.36% 31.49% 42,050 1.05%
Public Works 1,828,008 1,887,201 2,156,458 2,175,150 2,244,250 17.43% 3.18% 69,100 17.16%
Culture&Recreation -
PARK MAINTENANCE 728,358 791,996 817,533 813,800 807,450 6.27% -0.78% $ (6,350) 6.42%
RECREATION 722,825 674,228 700,239 814,350 785,400 6.10% -3.55% (28,950) 6.42%
SR.CITIZEN PROGRAMS 187,583 190,491 195,885 226,500 188,050 1.46% -16.98% (38,450) 1.79%
Culture&Recreation 1.638,766 1,656,715 1,713,857 1,854,650 1,780,900 13.83% -3.98% (73,750) 14.63%
TRANSFERS 233,104 130,337 147,166 40,500 44,800 0.35% 10.62% 4,300 0.32%
TOTAL $ 11,402,596 $ 11,577,688 $ 12,027,002 $ 12,678,050 $ 12,874,250 100.00% 1.55% $ 196,200 100.00%
Personal Other Services Capital
Services Supplies &Charges Outlay/Transfers Total
2013 Percent of Total General Fund 71.09% 8.53% 19.10% 1.28% 100.00%
GENERAL FUND EXPENDITURES 2010-2013
$7,000,000 T —$6,000,000
$5,000,000
N 2010
$4,000,000 —. _.. _.. __._..__—___ .. __.__ _--_..__. __.__.__. _-.___- _.__ .__.._._..._----___.__._ I
id 2011
$3,000,000 ---- V 2012 Amended
V 2013 Preliminary j
i
$2,000,000
i
$1,000,000 `
i
I
General Government Public Safety Public Works Culture&Recreation Transfers
10/31/2012
2013 CAPITAL OUTLAY-Requested
Funding Source
Requested General Gov't Department
Department Item Amount Fund Bldg Fund Other Total
Administration Website 19,000 19,000
19,000 19,000
Emergency Mgmt EOC radio equipment 12,000 12,000
12,000 12,000
Virtualization Project Payment 10,900 10,900
IT Campus Wireless Network 15,000 15,000
25,900 25,900
Streets/Snow removal GPS salt controllers 20,000 20,000
20,000 20,000
Fire Administration Extrication Equipment 16,000 16,000
Key boxes 20,000 20,000
36,000 36,000
Subtotal General Fund Departments 112,900 112,900 112,900
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Taxable Market Value Comparison
Property Class Payable 2012 Payable 2013 Change
Residential 1,240,423,300 1,078,957,600 -13.02%
Commercial 348,160,400 347,445,200 -0.21%
Industrial 38,126,500 38,270,700 0.38%
Utility 47,454,000 46,413,900 -2.19%
Agricultural 37,528,400 38,394,800 2.31%
Cabins 948,700 984,400 3.76%
Apartments 56,055,000 59,477,100 6.10%
Other 765 865 13.07%
Railroad 2,463,300 2,682,600 8.90%
Personal Property 17,412,900 18,055,900 3.69%
Total 1,788,573,265 1,630,683,065 -8.83%
Payable 2013-
values declines tightly distribution around 11% and 9%
3500
3182
3000 --—--- -------
2500 -
2000
1500 13
1000 7 - j74
682
416 468 504
500
39 79 96 197 101 108 50 46 70 34 23 240 75
0
>- -18 -17 -16 -15 -14 -13 -12 -11 -10 -9 -8 -7 -6 -5 -4 -3 -2 -1 0 Over
19% 1%
■Payable 2013 distribution
Tax Rate Calculation worksheet
Actual Estimate(i) Estimate(2) Estimate(3)
Taxes Payable 2012 2013 2013 2013
Decrease 7.34% 7.34% 7.34%
Net Tax Capacity 22,290,897 a 20,655,581 a 20,655,581 a 20,655,581 a
Less Captured TIF (698,130) b (690,689) b (122,643) b (122,643) b
Tax Rate Net Tax Capacity(a-b) 21,592,767 c 19,964,892 c 20,532,938 c 20,532,938 c
Total Taxes Levied $ 10,275,815 d $ 10,275,815 d $ 10,275,815 d $ 9,771,215 d
Tax Rate(d/c) 47.59% 51.47% 50.05% 47.59%
County 52.01%
School 45.55%
County Rail Authority 2.42%
HRA/EDA 2.87%
Total Sherburne County 150.45%
State Tax(Comm/1)properties 51.10%
a01 a State Wide Averages-(League of MN Cities,September-October 2012 issue)
County 46.83%
School 27.27%
City 46.26%
Notes:
1)Without decertifying TIF 19&16
2)With decertifying TIF 19&16
3)Same tax Rate
Residental Impact Estimates
(same tax rate as 2012 47.58%)
47.58 47.58 MV MV
Property Value Value Tax Capacity Tax Capacity Rate Exclusion Exclusion Total Estimated Tax Dollar Percent
2012 2013 Change 2012 2013 2012 2013 2012 2013 2012 2013 change change
157,200 138,200 -12.09% 1,341 1,134 638.09 539.55 23,092 24,802 $ 638.09 $ 539.55 $ (98.54) -15.44%
177,700 154,000 -13.34% 1,565 1,306 744.40 621.49 21,247 23,380 $ 744.40 $ 621.49 $ (122.91) -16.51%
214,000 192,900 -9.86% 1,960 1,730 932.66 823.23 17,980 19,879 $ 932.66 $ 823.23 $ (109.43) -11.73%
253,700 229,300 -9.62% 2,393 2,127 1,138.56 1,012.01 14,407 16,603 $ 1,138.56 $ 1,012.01 $ (126.54) -11.11%
366,100 323,300 -11.69% 3,618 3,152 1,721.49 1,499.52 4,291 8,143 $ 1,721.49 $ 1,499.52 $ (221.97) -12.89%
(tax rate at 49.00%)
47.58 49.00 MV MV
Property Value Value Tax Capacity Tax Capacity Rate Exclusion Exclusion Total Estimated Tax Dollar Percent
2012 2013 Change 2012 2013 2012 2013 2012 2013 2012 2013 change change
157,200 138,200 -12.09% 1,341 1,134 638.09 555.65 23,092 24,802 $ 638.09 $ 555.65 $ (82.44) -12.92%
177,700 154,000 -13.34% 1,565 1,306 744.40 640.04 21,247 23,380 $ 744.40 $ 640.04 $ (104.37) -14.02%
214,000 192,900 -9.86% 1,960 1,730 932.66 847.80 17,980 19,879 $ 932.66 $ 847.80 $ (84.86) -9.10%
253,700 229,300 -9.62% 2,393 2,127 1,138.56 1,042.22 14,407 16,603 $ 1,138.56 $ 1,042.22 $ (96.34) -8.46%
366,100 323,300 -11.69% 3,618 3,1521 1,721.49 1,544.27 4,291 8,1431$ 1,721.49 $ 1,544.27 $ (177.22) -10.29%
(tax rate at same levy 50.04%)
47.58 50.04 MV MV
Property Value Value Tax Capacity Tax Capacity Rate Exclusion Exclusion Total Estimated Tax Dollar Percent
2012 2013 Change 2012 2013 2012 2013 2012 2013 2012 2013 change change
157,200 138,200 -12.09% 1,341 1,134 638.09 567.44 23,092 24,802 $ 638.09 $ 567.44 $ (70.64) -11.07%
177,700 154,000 -13.34% 1,565 1,306 744.40 653.62 21,247 ]3,380 $ 744.40 $ 653.62 $ (90.78) -12.20%
214,000 192,900 -9.86% 1,960 1,730 932.66 865.80 17,980 19,879 $ 932.66 $ 865.80 $ (66.87) -7.17%
253,700 229,300 -9.62% 2,393 2,127 1,138.56 1,064.34 14,407 16,6031$ 1,138.56 $ 1,064.34 $ (74.22) -6.52%
366,100 323,300 -11.69% 3,618 3,152 1,721.49 1,577.05 4,291 8,1431 1,721.49 $ 1,577.05 $ (144.44) -8.39%
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%
CITY OF ELK RIVER
Requested budget analysis snap shot a b c
Maximum
2012 YTD 2013 2013 2013 %of
Adopted 10/30/2012 Requested Requested Requested budget
General Fund Revenues:
Property taxes 9,142,200 4,761,250 8,798,535 9,089,799 9,303,150 76.1%
All Other Revenues 3,169,700 2,664,223 3,433,850 3,433,850 3,433,850 28.1%
Total General Revenues 12,311,900 7,425,473 12,232,385 12,523,649 12,737,000 104.13%
General Fund Expenditures
General Government:
Mayor&Council 172,250 107,168 171,600 171,600 171,600 1.33%
Cable TV 86,600 65,828 87,550 87,550 87,550 0.68%
Administrative Services 482,950 375,021 504,050 504,050 504,050 3.92%
Human Resources 164,500 129,723 165,850 165,850 165,850 1.29%
Elections 38,050 14,789 - - - 0.00%
Finance 464,450 384,722 476,250 476,250 476,250 3.70%
Information Technology 242,000 176,679 291,700 291,700 291,700 2.27%
Legal 228,000 164,586 228,000 228,000 228,000 1.77%
Community Development 69,250 55,600 213,800 213,800 213,800 1.66%
Planning 304,700 244,203 327,300 327,300 327,300 2.54%
City Hall Maintenance 304,150 221,429 519,750 519,750 519,750 4.04%
Energy City 50,850 28,628 32,100 32,100 32,100 0.25%
Contingency 241,550 14,665 8,400 8,400 8,400 0.07%
Total General Government 2,849,300 1,983,041 3,026,350 3,026,350 3,026,350 23.5%
Public Safety:
Police 4,412,850 3,239,660 4,393,500 4,393,500 4,393,500 34.13%
Fire 847,400 593,689 852,250 852,250 852,250 6.62%
Building Safety 473,350 377,080 479,600 479,600 479,600 3.73%
Environmental 48,850 38,411 52,600 52,600 52,600 0.41%
Total Public Safety 5,782,450 4,248,840 5,777,950 5,777,950 5,777,950 44.88%
Public Works:
Street Maintenance 1,505,300 1,272,327 1,530,200 1,530,200 1,530,200 11.89%
Snow Removal 288,400 120,003 285,700 285,700 285,700 2.22%
Equipment Services 247,900 182,442 252,750 252,750 252,750 1.96%
Engineering 133,550 112,553 175,600 175,600 175,600 1.36%
Total Public Works 2,175,150 1,687,325 2,244,250 2,244,250 2,244,250 17.43%
Culture&Recreation:
Parks Maintenance 813,800 651,046 807,450 807,450 807,450 6.27%
Recreation 790,350 640,852 785,400 785,400 785,400 6.10%
Sr.Citizen Programs 226,500 156,174 188,050 188,050 188,050 1.46%
Total Culture&Recreation 1,830,650 1,448,072 1,780,900 1,780,900 1,780,900 13.83%
Transfers Out 40,500 - 44,800 44,800 44,800 0.35%
Total General Fund Expenditures 12,678,050 9,367,278 12,874,250 12,874,250 12,874,250 100.00%
General Fund Gap Before Adjustments: (366,150) (1,941,805) (641,865) (350,601) (137,250)
Revenue Adjustments
Use of Fund Balance 366,150 137,250
Expenditure Adjustments
Insurance(opt-out)
Fuel-currently$3.25
Projected Total Budget Gap After Adjustments - (1,941,805) (641,865) (350,601)
Notes:
a)Total Tax Levy of$9,771,215 and estimtaed Tax rate of 47.58%
b)Total Tax Levy of$10,062,479 and estimated Tax rate of 49.0%
c)Same Total tax levy as 2012 of$10,275,815 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
RESOLUTION 12 -
A RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION AUTHORIZING THE PROPOSED PROPERTY TAX LEVY
FOR COLLECTION IN 2013
WHEREAS, the Elk River City Council has reviewed the City's anticipated
expenditures for all funds in 2013; and,
WHEREAS, the Elk River City Council has considered projected revenues for
all funds in 2013; and,
WHEREAS, revenues from sources other than property taxes are not sufficient
to meet anticipated expenditures of all funds; and,
WHEREAS, debt levies have been adjusted or cancelled based on revenue
collections and projections.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that
the following amounts are the maximum to be levied as property taxes
payable in 2013:
Levy
General Fund $ -
Library 63,100
Surface Water Management 50,000
City Special Assessments 6,942
2005 Improvement Bonds 86,500
2012B G.O. Imporvement Refunding Bonds 185,569
2010A G.O. Capital Improvement Plan Bonds 364,486
Economic Development Tax Abatement 216,083
TOTAL $ -
Passed and adopted by the City Council of the City of Elk River this 4th
day of December, 2012.
John J. Dietz, Mayor
ATTEST:
Tina Allard, City Clerk