10.5. SR 11-04-2013 /i
Elk Request for Action
Fiver
To Item Number
Mayor and City Council 10.5
Agenda Section Meeting Date Prepared by
Worksession November 4, 2013 Tim Simon, Finance Director
Item Description Reviewed by
2014 Budget Cal Portner, City Administrator
Reviewed by
Action Requested
Continue 2014 budget discussions.
Background/Discussion
Following is an update on the 2014 General Fund budget.
General Fund Update: At the time of the October 21 budget update, our General Fund revenues
exceeded expenditures by$84,501. With some updated numbers, our General Fund revenue currently
exceeds our expenditures by$55,093. The only change relates to the Community Operations and
Development Department staffing plan (see attachment).
One item remaining to discuss is the city's contribution for health insurance. The budgeted includes a
5% city contribution increase. Staff will provide an update on the renewal. Also, on November 12 we
are proposing to call a special meeting to review any final adjustments and recommendations on using the
$55,093 referenced above.
An updated quick summary of the changes from 2013—2014 preliminary General Fund expenditure
budget prior to adjustments is below:
2013 Adopted Budget $12,836,950
COLA 150,000
Staff adjustments (personal sheet 165,050
Seal coat* moved to pavement mgmt. fund 379,000
Sales Tax exemption (81,050)
Inflation/Exp. Adjustments <.5% 62,350
2014 Preliminary Budget $12,754,300
*_ $290,000 in state-aid maintenance revenue will follow to the pavement management fund.
The tax rate is estimated to decrease from 50.37% to 48.83%based on the net tax capacity provided by
Sherburne County. Our tax levy (total taxes collected) will decrease $246,530 or (2.42%) from last year. I
have included a summary of surrounding cities and the maximum levy percent change from taxes payable
2013 and 2014. Again these communities can decrease but not increase the levy in December.
NW_ UR
city %change
Becker 9.93%
Big Lake 9.22%
Dayton 1.51%
Elk River -2.42%
Nowthen 7.00%
Otsego 5.98%
Princeton -1.46%
Ramsey 9.07%
Rogers 6.62%
St. Michael 2.99%
Next meeting:
November 12—Review final General Fund budget.
November 18 — Surface Water Management Fund budget.
Financial Impact
N/A
Attachments
• General Fund Summary
• General Fund Tax Levy Summary
• General Fund Tax Rate Calculation
• General Fund Personal Services
• Capital Outlay Breakout
N:APubhc Bodies\Agenda Packets\11-04-2013\Final\x10.5 sr budget update.docx
CITY OF ELK RIVER
Requested budget analysis snap shot(General Fund)
2013 YTD 2014 %of
Adopted 10/31/2013 Requested budget
General Fund Revenues:
Property taxes 9,203,100 4,568,982 9,256,689 72.2%
All Other Revenues 3,433,850 2,910,551 3,562,800 27.8%
Total General Revenues 12,636,950 7,479,533 12,819,489 100.00%
General Fund Expenditures
General Government:
Mayor&Council 151,500 124,741 150,550 1.18%
Cable TV 87,550 68,373 92,700 0.73%
Administrative Services 588,250 469,015 588,300 4.61%
Human Resources 96,350 85,079 95,850 0.75%
Elections - - 38,750 0.30%
Finance 540,450 449,592 555,250 4.35%
Information Technology 296,700 224,752 265,800 2.08%
Legal 228,000 173,634 218,000 1.71%
Community Development 213,800 225,816 325,150 2.55%
Planning 236,700 121,560 137,850 1.08%
City Hall Maintenance 517,350 410,856 544,250 4.27%
Energy City 31,450 13,189 16,550 0.13%
Contingency* 8,400 901 (47,500) -0.37%
Total General Government 2,996,500 2,367,508 2,981,500 23.4%
Public Safety:
Police 4,370,300 3,264,072 4,487,850 35.19%
Fire 668,250 452,032 787,700 6.18%
Code Enforcement 85,050 69,200 88,600 0.69%
Building Safety 663,600 481,964 616,600 4.83%
Environmental 52,350 20,539 15,000 0.12%
Total Public Safety 5,839,550 4,287,807 5,995,750 47.01%
Public Works:
Street Maintenance** 1,530,200 1,444,647 1,238,050 9.71%
Snow Removal 285,700 190,781 277,300 2.17%
Equipment Services 252,750 186,867 183,850 1.44%
Engineering 173,350 153,807 166,850 1.31%
Total Public Works 2,242,000 1,976,102 1,866,050 14.63%
Culture&Recreation:
Parks Maintenance 807,450 660,087 926,900 7.27%
Recreation 718,600 543,580 730,950 5.73%
Sr.Citizen Programs 188,050 152,160 193,200 1 1.51%
Total Culture&Recreation 1,714,100 1,355,827 1,851,050 14.51%
Transfers Out 44,800 - 59,950 0.47%
Total General Fund Expenditures 12,836,950 9,987,244 12,754,300 100.00%
General Fund Gap Before Adjustments: (200,000) (2,507,711) 65,189
Revenue Adjustments
School Liason Contract 24,312 reviewed 10/21/13
ERMU-shared services(IT position PT to FT) 31,000 reviewed 10/21/13
Misc revenue adjustments 15,000 reviewed 10/21/13
Transfer In-CODD positions(Garbage&Landfill) 36,300 net$29,408
Expenditure Adjustments
Graphic design services (5,000)reviewed 10/21/13
CODD positions(staffing plan) (65,708)net$29,408
Health Insurance Adjustment-City contribution
Financial model update/software (5,000)reviewed 10/21/13
Tree Inspections(park budget discussion) (10,000) reviewed 10/21/13
IT position PT to FT (31,000)reviewed 10/21/13
Projected Total Budget Gap After Adjustments (200,000) (2,507,711) 55,093
Notes:
Total Tax Levy of$9,929,235
*=Contigency is$48,500 less employee turnover rate.5%(2013)1%(2014)
**=Sealcoating contract moved to pavement management fund(franchise fee)revenue offset street aid maint.
expense$379,000 and revenue$290,000
N:\Departments\Finance\Finance\BUDGET\Budget Folders by Year\2014 budgets\2014 Summary Budget
Change to General Fund for revised Planner I & Env.Tech positions
Original 2014 Budget Proposed Revised 2014 Budget Inc/OH GF Delta
Env. Admin Env. $ 101,635 Env.Tech (Gr. Env. $ 70,401
Environmental 10% $ 10,164 Environmental 38% $ 26,752 $ 16,589 increase
Energy City 10% $ 10,164 Energy City 8% $ 563.2 $ (4,531) reduction
Landfill 10% $ 10,164 Landfill 10% $ 7,040
Garbage 10% $ 10,164 Garbage 39% $ 27,456
Stormwater 60% $ 60,981 Stormwater 5% $ 3,520
Incl OH
Ping Intern Planning $ 16,750 Planner I (Gr. Planning $ 70,400 $ 53,650 increase
Deputy Directo CODD $ 121,043 Deputy CODD $ 121,043
Xfer In:EDA/HRA 10% $ 12,150 Xfer In: EDA/HRA 10% $ 12,150 $ -
Garbage 15% $ 18,150 $ (18,150) reduction
Landfill 15% $ 18,150 $ (18,150) reduction
=General Fund impacts $ 29,407 Increase to GF budget
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2014 CAPITAL OUTLAY-Requested
Funding Source
Requested General Ice Waste Capital Outlay Liquor Gov't Department
Department Item Amount Fund Arena Water Fund Reserve Fund Bldg Fund Other Total
Administration Scanner Replacement 7,500 7,500
7,500 7,500
Community Operations Office Building Out 4,500 4,500
4,500 4,500
EOC radio communication equipment 12,000 12,000
Emergency Mgml EOC upgrades 20.000 20,000
32,000 32,000
Replace Virtualized Server and SAN 99,000 99,000
Enterprise Backup System 15,000 15,000
Fiber Network 10,000 10,000
IT Windows Server Upgrades 11,500 11,600
135,500 135,500
Admin/Planning/Engineering Plotter 10,000 10,000
Planning Mining Study 40,000 40,000
50,000 50,000
Streets/Snow removal/Fleet Portable Brake Lathes 10,500 10,500
10,500 10,500
Fire Administration Extrication Equipment 26,000 26,000
Replace ARMER radio consollettes 12,000 12,000
38,000 38,000
Subtotal General Fund Departments 278,000 233,500 40,000 278,000
Ice Arena Membrane Over the Bam's Roof(carryover 2013) 117,000 117,000
Front entrance doors 12,350 12,350
Vertical cracks to Olympic precast 16,200 16,200
Electronic Air Quality Monitor 13,000 13,000
Dehumidifier in Barn(carryover 2013) 185,400 185,400
343,950 343,950
Total $621,950 $0 $343,950 $0 $233,500 $0 $40,000 $621,950
Note:Vehicle and equipment replacement for non-enterprise funds will be reviewed with the 2014-2018
equipment replacement fund.