6.0. SR 07-26-1999
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Item #6.
MEMORANDUM
FROM:
Mayor & City Council
::y:,e:;~:iti~nistrator
DATE:
SUBJECT: 2000 Budget
The first City Council worksession for the 2000 budget is scheduled for
Monday, July 26,1999, in the Training Room. At this worksession, feedback
and direction from the City Council is needed in order for staff to put together
a draft budget for the next budget worksession on Monday, August 30, 1999.
The proposed maximum levy must be approved by the City Council and
certified to the county no later than Wednesday, September 15, 1999.
The agenda for the budget worksession looks something like the following:
.
. Discuss and review 2000 proposed revenues
. Discuss and review the 2000 proposed expenditures
. Discuss and review the special levy and special revenue budgets
. Discuss the 2000 budget gap, the tax levy and miscellaneous
financial issues
The details on the general fund budget revenues are fairly straightforward
and only two pages in length. These revenue pages are attached for your
review and these revenues will be discussed in detail in this memo.
Additionally, some miscellaneous financial information is also attached for
your review that will hopefully help everyone understand some of the budget
issues we annually face in Elk River. The expenditure detail pages are more
lengthy in number (almost 30 departmental budgets) and are still being
worked on at this date. These departmental budgets will be handed out in
worksheet form when they are discussed on July 26.
.
City budget issues in 2000 are similar to what we have faced in the past few
years. Simply stated, the challenge facing us is how the city can finance
increased demand for services. The budget concerns for 2000 include how the
city can finance additional personnel, capital outlay items, plus increases and
additional services/programs, when the only significant increase in revenues
comes from taxes. This will be especially challenging (as it was the last two
years) with the continued compression of the tax classes which impacts the
city's net tax capacity (NTC) growth and the resulting tax rate.
13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330. TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425
2000 Budget
July 21, 1999
Pag-e 2
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As in past years, the City Council will be looking at a "budget gap" between
estimated revenues and requested expenditures. Last year the initial budget
gap was in the $150-$200,000 range and, while the proposed expenditures
have yet to be finalized, it is estimated that a similar budget gap will need to
be closed in order to balance the 2000 budget. Most of the council decisions to
close the budget gap will relate to personal services (additional employees)
and, to a lesser degree, capital outlay items along with consideration on
continuing or expanding city programs and services.
.
Attached for your information is some budget notes in a chart form that may
provide some insight into the budget issues we need to address. The top row
comes from the annually approved budgets and the bottom row comes from
the finance department annual reports. The top row is offered to show the
relationships between budget increases, tax revenue increases, and increases
in expenses for personal services. (It should be noted that if the equipment
and library expenses were included in the general fund budget, the personal
services percent of the total budget would be between five and seven percent
lower for each year; but the trend of having personal services take up a larger
percentage of the overall city expenditures would be the same.) As this chart
indicates, a good share of the overall budget increase is financed with
additional tax revenues and, in many cases, almost all of the budget increase
is related to additional expenses for personal services.
The second row of the chart is offered to show the relationship between
growth in the city's NTC and this impact on the city's tax rate. When the city
experienced significant increases in its NTC (due mainly to business growth
along Highway 169), the tax rate remained stable while significant
additional tax revenues were generated. In this manner, the city "lived off its
growth" for providing additional services and programs. In the late 1990's,
legislative action was taken to compress the tax classes and the result was
that, in spite of significant growth in the city's overall market value, the
city's net tax capacity growth slowed down dramatically and actually
decreased in 1999. This had a big impact on our city tax rate when we
increased tax revenues, but is should be noted that the tax impact for the
homeowners and business owners was relatively modest due to additional
state legislative action to increase educational credits. Legislative action has
changed the city's tax base mix and has made homeowners responsible for a
higher percent of the total taxes paid to governmental units.
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2000 Budget
July 21, 1999
Pae-e 3
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REVENUES
Overview
Total general fund revenues are projected in the amount of $5,717,550. This
is a $345,100 or 6.6 percent increase over the adopted 1999 budget. The
major budget increases are in tax revenues and in the city revenues that are
related to growth such as building permit fees, plan check fees, interest
income, and police (traffic) fines. The largest decreases in revenues shows up
in the school liaison program and in the state grants for such police services
as COPS FAST, community policing (overtime), and the Safe and Sober
program. It appears that in order to balance the 2000 budget, we will have to
concentrate more on expenditure reductions rather than revenue increases as
we are always concerned about an increase in our city tax rate and becoming
too dependent on growth revenues and having these funds cease to be
available in the future.
Taxes
.
Levy limits were re-imposed on municipalities in 1998 and continue for the
2000 budget. The city did not levy to its limit as allowed by law in 1999.
The law allows cities to increase their non bonded tax revenue by a
inflationary factor and a household growth rate. There should be sufficient
tax revenue available within the levy limit law to fund necessary municipal
expenditures. The levy limit information is not yet available from the state,
but is expected in later July or early August.
Taxes are projected to increase by $300,000 in 2000. This is a 10 percent
increase. It is anticipated that this $3,293,950 tax levy for general fund
purposes will still be below the levy limit allowed by state law. Taxes
represent 57.6 percent of the total general fund expenditures.
The impact of this additional tax revenue on the city tax rate will not be
known for at least a month, and most likely we will not know our NTC
growth figure until October, which is after the September 15 tax levy
certification deadline. At the worksession on July 26, the finance director
will have some projections available for your review showing the impact of
the additional taxes on the tax rate based on 0, 3, and 6 percent increase in
the city's NTC. This should give everyone some understanding of the impact
on the city's tax rate for generating this amount of additional general fund
tax revenues.
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General fund tax revenues represented approximately 82.5 percent of the
1999 city tax levy. Non general fund tax levy items included the equipment
certificates, Lake Orono, library, dam loan, development fund, surface water
2000 Budget
July 21, 1999
Pag-e 4
. management, special assessments, storm sewer bonds, and the fire
department equipment bonds. The 2000 tax levy for these activities will be
adjusted slightly, but the percentage of the total is expected to be similar in
2000 as it was in 1999.
Intereovernmental Revenues
Overall, this category is projected to increase $19,450 or 1.9 percent to a total
of $1,048,250.
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A number ofline items have changed in this budget category. First of all, the
local government aid (LGA) amount is not yet available from the state and
we are using estimates from the League of Minnesota Cities. Most of the
increase in this budget category is in the LGA figure, but this is a "false"
increase. This LGA increase is offset by the local performance aid (LPA)
being eliminated by the state legislature. These LPA funds have now been
wrapped into the LGA amount. Additionally, this LGA increase is offset by
no local business contributions being received in the other revenue and
transfer budget categories that, in the past, have been used to offset LGA
reductions due to TIF Districts. This amounts to a $44,850 decrease in these
two other revenue categories. Accordingly, the net impact is that the LGA
increased in revenues in the amount of only $5,300; nonetheless, the "paper"
LGA increase is $67,900.
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The police relief revenue is proposed to increase $6,000 or 5.5 percent to a
total of $114,900. The city contributes to the police PERA retirement and
this budgeted revenue is state funds being provided to municipalities to help
offset this expense...the gravel tax is projected to increase $4,000 (or 10%) to
a total of$45,000...the federal COPS FAST grant program is projected to
decrease $8,700 to a total of $71,450. This decrease includes an additional
$28,300 being received in 2000 for the hiring of another COPS FAST officer.
The city still has approval for one more position, which it has not filled. If
the council decides to not fill this position, then this revenue will decrease by
$28,300, but also, expenditures in the police department budget will decrease
by $40,400. Not accepting this COPS FAST officer will have a positive
impact on the budget in the amount of $12,100. This federal COPS FAST
decrease in 2000 should have been much more and may actually end up being
more depending on the City Council's decision to accept the last grant...the
state COPS FAST grant program shows zero revenues for 2000, whereas last
year $23,000 was projected in the budget.. .last year the city anticipated
receiving a Safe and Sober state grant and Community Police state grant for
overtime in the amount of $17,000 and no grants are projected to be received
in 2000...the police department has received approval of a federal grant for
the hiring of a CSO for one year and $8,000 is shown in the 2000 budget
based on the assumption that this employee would be hired in 1999. If the
City Council decides to not accept this grant, we would lose this $8,000 in
2000 Budget
July 21, 1999
Faile 5
. revenue in 2000, but we would also reduce the police department expenditure
budget by $28,000 for personal services for this C80. Accordingly, by not
accepting this grant, we will have a positive impact of $20,000 on the 2000
budget.
As you can tell, the intergovernmental revenues category has a lot of shifting
of funds depending on the availability of grants, penalties for TIF Districts,
and new programs either being created or eliminated by the state.
Charees for Services
Overp.ll, this category is projected to increase $11,950 or 2.7 percent to a total
of $4~,450.
.
Only three line items have changed in this budget category. The biggest
change is that plan check fees have increased by $39,950 to a total of
$167,700. This is a 31.3 percent increase over the adopted 1999 budget. (In
the 1999 budget, this line item increased by $15,000, and in 1998 this line
item increased by $21,750.) Plan check fees are based on a percentage of the
building permit (approximately 60 percent). This 2000 increase is significant
and, truthfully, is more than I am comfortable with, but is based on recent
actual revenues. Historically, staff has been conservative in projecting plan
check fee revenues (and building permit fee revenues) in order to not become
dependent on this revenue source in case the economy goes bad and in order
to have some revenues available at the end of the year to add to the cash flow
reserves per the recommendation from the auditor... this increase in plan
check fees was unfortunately necessary in order to offset the loss of revenue
from the school liaison program. Forty-three thousand dollars is projected for
school liaison revenue in 2000 and this is a $27,000 reduction from the
adopted 1999 budget. This revenue amount was accepted by the City Council
a few months ago...the only other change in this category is a $1,000
reduction in revenues generated by selling copies.
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For your information, the administrative project revenue is based on 21h
percent fee being charged on public improvement bonds that are issued by
the city. The 2000 revenue is based on part of the east Elk River trunk sewer
and water project. The revenues from this improvement project are being
split between the 1999,2000, and 2001 budgets...the fire calls and contracts
revenues are projected in the same amount as last year and this is a very
difficult revenue to predict. If revenues are higher, typically then expenses
are also higher for part time salaries for the firefighters...the recreation fees
are projected in the same amount as last year, but it should be noted that we
have never exceeded $60,000 in revenues from this program and it is
expected that the 1999 budget is a high estimate. We did receive $58,600 in
revenue in 1997, but this amount is the highest amount ever received from
this program.
2000 Budget
July 21, 1999
Page 6
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Fines and Forfeits
This police revenue category is projected to increase by $20,700 or 21.8
percent to a total of $115,700. This increase is based on 1998 actual
revenues.
Licenses/Permits
Overall, this category is projected to increase by $59,850 or 17 percent to a
total of $411,000.
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The line items in this budget category are pretty much self-explanatory. The
only changes projected in 2000 are a significant increase in the building
permit revenue and a modest $700 increase in plumbinglheating permits.
Building permit revenue is projected to increase by $59,150 or 28 percent to a
total of $282,650. (In the 1999 budget, this line item increased by $25,000,
and in 1998, this line item increased by $26,500.) This 2000 budget increase
was not only necessary to offset some other budget revenue decreases, but
was also necessary to finance building/zoning department personnel
increases, which not only include wage and step increases, but also a full
time seasonal employee. Most of the other revenues in this category are very
stable. For your information, the other business line item is revenue
generated by the annual license for the RDF Plant and Landfill.
Other Revenues
Overall this other revenue category is up $4,450 or 5.7 percent to a total of
$82,700.
Interest revenue is projected to increase by $10,000 in 2000 to a total of
$70,000. This increase is offset by a reduction in the
refunds/reimbursements category. As noted in the LGA discussion, the city is
no longer planning to receive revenues from businesses to help with a TIF
reduction as the districts have been decertified and penalties are not
expected. Accordingly, the revenue is also not expected.
Transfers
Overall this revenue category is projected to decrease $62,300 or 19.6 percent
to a total of $317,500.
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This budget category fluctuates from year to year; however, the major
changes in the 2000 budget only deal with development
activities/contributions related to the LGA revenue (which was previously
2000 Budget
July 21, 1999
Pa!!'e7
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discussed), and eliminating the city's dependence on the undesignated
reserve funds to balance the budget.
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The landfill transfer is from landfill waste abatement fees and is used to
offset the expenses for police officers to monitor truck traffic (and debris
blowing out of trucks) in and around the landfill...the equipment and
program reserve is showing a decrease of $17,150 to a total of $20,000 in
2000. This $20,000 is a D.A.R.E. reserve transfer, in order to offset some of
the reduction in the school liaison program. This D.A.R.E. transfer amount
was $10,500 in 1999. The reduction of$17,150 is due to no LGA loss being
anticipated, because the Tescom TIF District has been decertified...the street
reserve transfer remains the same, and these reserves are generated from the
landfill fund that is designated for street activities. These funds are used to
offset part of the city's expense for the seal coating and overlay program... the
NSPIRDF amount has not changed and is applied toward police services to
monitor truck traffic and blowing debris from trucks...the development
transfer shows a reduction of $22,150. No funds are projected in 2000 from
this category. Again, if funds are received from the economic development-
development fund, then this will be a direct offset of LGA revenues, and no
net benefit will be received...the wastewater treatment plant transfer is
projected to increase $2,000 to a total of $10,000 for additional
financial/administration work and cleaning services... the liquor store,
utilities, EDA, and HRA transfers are projected to remain the same in 2000
as they were in the adopted 1999 budget. The liquor and utilities transfers
are significant amounts of money and are, in general, simply transferred into
the general fund in order to keep taxes low.
Summarv
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As presented, the 2000 general fund revenues show no real surprises. It was
anticipated that an increase in tax revenues would be needed in order to fund
2000 expenditures. Also, an increase in growth related revenues was
expected (although the budget proposal shows larger increases than I
originally anticipated), but these increases became necessary in order to fund
activities. Regarding revenue decreases, the $27,000 school liaison and the
$31,700 (plus another decrease of $28,300?) COPS FAST reductions were
expected. Additionally, in the budget process we generally do not plan for the
receiving of grants for such things as the Safe and Sober program. Overall
the LGA increase is pretty much a "push" against other LGA related
decreases throughout the budget. Finally, we never start off the budget
process planning to use cash flow reserves (a $25,000 decrease) in order to
balance the budget.
Hopefully, by the time we have our budget worksession on 7/26 we will have
received state information on our LGA amount and our levy limit status.
2000 Budget
July 21, 1999
Pa!!e 8
. Also on 7/26, staff plans to present some examples of tax rate changes based
on this budget proposal and various net tax capacity growth scenarios.
Later in this memo, and during the 7/26 meeting when the budget gap is
reviewed, a discussion is anticipated to take place regarding developing gas
utility franchise fees as another revenue source. I currently am awaiting
information from Reliant Energy on gross sales and the number/type of
meters in the community in order to determine what franchise fee, if any, is
reasonable. If a franchise fee is pursued, the City Council will need to decide
how to use these funds. The three main possibilities appear to be: 1.) adding
the revenue to the general fund in order to keep taxes low; 2.) funding
equipment capital outlay items in order to reduce our dependence on the
equipment certificates (which is a tax levy item); and 3.) adding monies to the
economic development fund to promote business/industrial growth, which in
turn will increase franchise revenues.
EXPENDITURES
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The expenditure worksheets for each department are scheduled to be handed
out to the City Council at the 7/26/99 worksession. Some of the budget
departments will have more than one program budget, for example: the
Mayor and City Council budget has two "programs", one for cable TV and one
for general activity.
At this time, it appears that the expenditure requests amount to
approximately $5,910,700. This is a $547,250 or 10.2 percent increase.
These figures are preliminary and will change by the time we get to Monday
evening's council meeting. Hopefully they will change by way of a lower
projection versus changing to request additional expenditures.
As previously noted, the City Council can exercise its greatest control over
the budget when it deals with personnel issues. Included in the 2000
projections are the following staff additions:
. Mayor and Council... an additional approximately 10 hours per
week for cable TV, which mainly will go for an assistantlbackup in
case Marissa is not available.
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. Building/Zoning...a full time seasonal (7 months) building
inspector. This employee was hired in 1999, but funding for the
position was in the city council contingency fund. Accordingly, this
staff addition shows up as additional expenses for personnel
services in the 2000 budget.
. Government buildings...a full time janitorial/cleaning employee is
requested to back up Sue when she is unavailable, and also to help
2000 Budget
July 21, 1999
Pa!!'e9
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address the growing cleaning and building maintenance work load.
Adding this position will allow Sue to concentrate more on building
maintenance.
. Police... another officer for $40,400 and another CSO for $28,000.
Both of these positions were noted in the revenues section as they
are partially funded by COPS FAST and another federal grant
program.
. Fire department...an additional 15 hours per week of inspection
time. Please note that this is an expensive addition as the
employee goes from part time to full time, and the wages are
increased by $4.25 per hour.
. Street/park department... an additional Maintenance I employee
for a total cost of $33,500.
.
One employee not in the above list or the budget is the second part of a
shared employee between the ice arena and the street/park department. The
ice arena is in desperate need of a mature adult to be a night supervisor in
order to help manage the younger employees and the activities at the arena
on nights when Rich and his assistant (Case Howard) are not available.
Under ideal conditions, this employee will work at the arena during the
winter months in the evening, and for the street/park crew (most likely
mowing parks) during the summer.
Another employee need not listed above or in the budget has to do with the
safety program. Currently Lori Ziemer (finance department) coordinates the
safety program, and this is getting to be too big of a time commitment for the
finance department. If this responsibility is not shifted to another
department, then the finance department is going to need some additional
accounting help. It may be best to add the safety program responsibility to
the fire chief. In turn, this will merit the inspector addition noted above.
This does create a full time inspector position unless additional part time
hours can be added by other individuals. Currently, all the part time hours
are completed by one employee, and this is leading us to believe that the goal
of having three or so inspectors complete 40 hours of inspections a week is
something that people are not willing to do in addition to working their full
time job and serving as part time firefighters.
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2000 Budget
July 21, 1999
Pal!'e 10
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SPECIAL LEVY AND SPECIAL REVENUE BUDGETS
Outside the general fund, the city has a number of budgets that are special
levy or special revenue budgets. These budgets are as follows:
. Library
. Surface Water Management (SWM)
. Special Assessments
. Ice Arena
. Equipment Certificates
. Equipment Reserves
.HRA
. EDA
. Landfill
Most of these budgets are very straightforward and will be discussed at the
7/26 worksession. Three budgets that need a little more discussion are the
equipment certificate/reserve budgets and the ice arena budget.
.
EauiTJment Certificates
Attached for your information is a 2000 capital outlay page. This page
indicates which capital outlay expenses are proposed for the general fund and
included within the departmental budgets and which expenditures are
proposed for equipment certificates (which functions as a three or five year
loan repayment plan) and which capital outlay items are scheduled to be
funded out of equipment reserves. The proposed amounts in each category
are close to the year 2000 CIP that was discussed last month. The equipment
certificate program (tax levy issue) is proposed to increase by $53,000 to
$215,000. Overall the total is approximately $523,000 range, while the
projection was $500,000 in the CIP.
.
It should be noted that the requests were higher than this level and it is
believed that we can get by with the attached proposal mainly because the
fire department aerial platform ladder truck bond is ending in 2000. This
will free up almost $72,000 in annual tax levy funds for future fire
department acquisitions. This funding will be needed in order to meet the
fire department projections that include a $250,000 pumper in 2002, and a
$365,000 pumper in 2005. If we had to incorporate these expenses into a five
year plan the capital outlay program would require funds to be put away in
reserve for these future expenditures and this does not seem reasonable given
the current requested levels. Accordingly, staff is planning to use the freed
up aerial platform ladder truck funds for fire department needs in the future.
.
.
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2000 Budget
July 21, 1999
Pag-e 11
Ice Arena Budl!et
The ice arena budget is projected to have a shortfall between available
revenues and expenditures in the amount of $64,600. This is better than the
actual shortage (without capital outlays or transfers) in 1998 of $78,182. We
are going in the right direction, but it is going slowly. The problem is that
there is only so much ice time to be rented out and in order to substantially
change revenues we need more summer programs or summer hockey leagues.
The other issue with the ice arena budget relates to the expectations that
were set forward with the Marquette Study. The Marquette Study indicated
that in 1997, ice rental revenues would be $364,715. The most realistic
projection that we have is that ice rental revenues in the year 2000 will only
be at $324,650. This is a substantial difference between reality and
expectations. The other false expectations had to do with personal services.
The Marquette Study indicated that in 1997 personal services would be in
the $84,400 range. Putting a 3 percent inflation factor to this amount means
that personal services would be about $96,600 in the year 2000. The 2000
budget proposal shows personal services at $135,300. Again, this is a
substantial difference between expectations and reality. The difference
between these two expectations is essentially the shortage we are
experiencing in our budget for 2000.
Most of our youth athletic programs receive subsidies from the city for either
development of facilities or for operating expenses. Annually there are funds
in the budget to help with the maintenance of youth baseball, girls youth
softball, and youth soccer fields. For some reason there is an expectation that
the city should not be assisting with indoor skating activities. In the balance
of youth activities, some contribution on an annual basis from the city for the
ice arena operating expenses does not seem unreasonable. At this time the
city must address a $64,600 shortage.
2000 BUDGET GAP. THE TAX LEVY. AND
MISCELLANEOUS FINANCIAL ISSUES
At this point, the difference between available revenues and projected
expenditures is about $193,150. This amounts to approximately 3.8 percent
of the general fund budget. The ice arena situation makes balancing this
budget even more of a challenge.
As previously noted in the revenues section, if the COPS FAST officer is not
hired and the CSO employee not hired, then revenues and expenditures will
be reduced and the budget gap will be adjusted down by $32,100 to create a
budget problem of "only" $171,150.
2000 Budget
July 21, 1999
Page 12
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Reducing the government building's janitorial employee to halftime and
having the street/park maintenance employee be halftime (this essentially
eliminates a full time position requested, but adds the part time position that
is shared with the ice arena), would further reduce the budget gap. By
allowing the fire inspector employee to be full time and having the fire chief
take the lead on the safety program is already in the budget and would be
somewhat expensive, but it may be necessary to handle the safety program
work load.
.
It is hard to really discuss the budget gap without knowing our levy limit,
what our net tax capacity growth is going to be, and what, if anything, can
reasonably be expected to be received through franchise fees. Regarding
franchise fees, at this point all I know is that most franchise fee communities
charge a percentage of gross profit, with the normal charge in the 3-4 percent
range. At 3 percent, the city of Moundsview received just over $100,000 in
franchise fees in 1997. How quickly a franchise fee could be established and
received after the public hearing process on a new franchise agreement is
uncertain. Whether or not all this revenue would go into the general fund or
go into two or three different funds is also uncertain. This appears to be a
revenue that would not impact the homeowners greatly, but could generate
significant additional city revenues. A justification for this franchise fee is
related to the gas utility use of the city owned and managed public right-of-
way areas.
Conclusion
The July 26, 1999, City Council budget worksession is necessary in order to
receive feedback from the council on how to proceed with balancing the
budget proposal. A follow-up worksession is scheduled for August 30, 1999,
and at that meeting we will discuss EDA and HRA tax levy resolutions,
adjusting debt levies as necessary, approving tax levy resolutions, the Truth
in Taxation (December), and the October public hearing and tax resolution
requirements.
Attachments
.
. Budget Information Chart
. 1999 Tax Levy Resolution
. 2000 General Fund Revenue Pages
. 1999 Expenditure Summary Page with 2000 Notes
. 2000 Estimated Personal Services Page
. 2000 Capital Outlay Page
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RESOLUTION 98-
A RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION AUTHORIZING THE 1998 PROPERTY TAX LEVY .
FOR COLLECTION IN 1999
WHEREAS, the Elk River City Council has review the City's anticipated
revenues and expenditures for all funds in 1999; and,
WHEREAS, revenues from sources other than property taxes are not sufficient
to meet anticipated expenditures of all funds; and,
WHEREAS, the Elk River City Council has received public input and comment
on the Tax Levy and Budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that
the following amounts are to be levied as property taxes
payable in 1999:
General Fund
Lake Orono
Library
Dam Loan
Development Fund
Surface Water Management
City Special Assessments
1989 Fire Equipment
1994 Storm Sewer Bonds
1995 Certificate of Indebtedness
1996 Certificate of Indebtedness
1997 Certificate of Indebtedness
1998 Certificate of Indebtedness
1999 Certificate of Indebtedness
TOTAL
Gross Levy
$ 3,489,800
100,000
62,500
32,572
135,000
59,500
17,868
71,862
114,225
23,631
22,857
28,978
31,500
40,000
$ 4,230,293
HACA
Reduction
$ 495,862
14,209
8,881
4,628
19,182
8,454
2,539
10,211
16,230
3,358
3,248
4,117
4,476
5,684
$ 601,079
Net Levy
$2,993,938
85,791
53,619
27,944
115,818
51,046
15,329
61,651
97,995
20,273
19,609
24,861
27,024
34,316
$3,629,214
Passed and adopted by the City Council of the City of Elk River this 21 st
day of December, 1998.
ATTEST:
Sandra A. Peine, City Clerk
Henry A. Duitsman, Mayor
.
.
.
SOURCE OF FUNDS
GENERAL PROPERTY TAX
INTERGOVERNMENTAL REVENUES
CHARGES FOR SERVICES
FINES & FORFEITS
LICENSES & PERMITS
OTHER REVENUES
TRANSFERS
USE OF RESERVES
TOTAL
GENERAL PROPERTY TAX
1997
ACTUAL
$2,470,418
1,041,805
509,976
84,221
492,321
122,621
270,169
$4,991,531
.
""~
1998
ACTUAL
$2,632,140
1,169,775
516,794
115,753
540,826
147,091
295,000
$5,417,379
1999
ADOPTED
$2,993,950
1,028,800
436,500
95,000
351,150
78,250
354,800
25,000
$5,363,450
2000
PROPOSED
$3,293,950
1,048,250
448,450
115,700
411,000
82,700
317,500
$5,717,550
Ad Valorem Tax
............... ..... ............. ......... $3,293,950 $3,293,950
INTERGOVERNMENTAL REVENUES
Local Government Aid
HACA
Local Performance Aid
PERA Aid
Police Relief
Gravel Tax
Urban Street Maintenance
Cops Fast Grant
State Crime Prevention Grant
Police Training Reimbursement
Other Grants (Safe & Sober/Comm. Pol.
CHARGES FOR SERVICES
GENERAL GOVERNMENT
Administrative Project Fees
Plan Check Fees
Planning & Zoning Fees
Contractor License Surcharge
Sewer Inspection Fees
Miscellaneous Sales
Assessment Searches
PUBLIC SAFETY
School Liaison
Police Contract
Impound Fees
Fire Calls & Contracts
PUBLIC WORKS
Street Services
RECREATION
Recreation Fees
266,050
495,850
11,500
114,900
45,000
28,000
71 ,450
7,500
8,000
50,000
167,700
17,500
5,200
1,000
1,500
5,000
43,000
7,000
2,300
76,000
3,000
69,250
1,048,250
448,450
.
.
.
FINES & FORFEITS
Court Fines
Parking Fines
LICENSES & PERMITS
PERMITS
Building Permits
Building Permit Surcharge
Plumbing & Heating Permits
Other Non-Business
LICENSES
Dog/Cat
Cigarette
Liquor
Amusement
Gas Fitters
Garbage Haulers
Mineral Extraction
Apartment Licenses
Other Business
OTHER REVENUE
Interest
Landfill Surcharge
Contribution-Guardian Angels
Refunds & Reimbursements
TRANSFERS
Liquor
Equipment & Program Reserve
Street Reserve
Landfill
NSP/RDF Reserve
Sewer
Utilities
Development
Economic Development Authority
Housing & Redevelopment Authority
Undesignated Fund Balance
TOT AL SOURCE OF FUNDS
SOURCE OF FUNDS
...........;";..............................
110,700
5,000
282,650
800
52,700
1,000
1,900
2,500
35,000
2,250
1,800
750
10,800
11,850
7,000
70,000
9,000
3,700
110,000
20,000
45,000
19,750
19,750
10,000
90,000
2,000
1,000
115,700
411 ,000
82,700
317,500
o
$5,717,550
. .
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.~:' , .
. .
APPROPRIATIONS'SUMMARY
... , ~ .
, . 19961997 . .
. Actual Actual .
:;....,.'.
. ~..
~
... 'ISO,
.
+- ')9, '%-70
,p.",
. . '.' -<).1550
'~~(I~~.~
. 'Ib 13.'5 0
$ '79, n8 $' 78,90~. $ 106,400
MAYOR & COUNCIL
ADMINISTRATION '& FINANC.E
:-',
. " -
. ,
502,274 .
. 39,6n
.19,613
, 66,.919
.37,786
292,886
582,400
33,150
.' 13,400
72,600
42,000
. 551,793
.'. 35,880 .'
572,650. ';
33',750
. . '
ECONOMIC DEVELOPMENT
ELECTIONS
+-13.2.00
-1-11:, ~ot>
<".,-..i:j
'o/'-~;
22,050
. 62,600
42,000
. ,
18,500
. 83,652
. . . 39,502
.337,671
, 3D I 0 0 o.
~
.e--
LEGAL "
ENGINEERING .
. ' , BUILDING & ZONING .
. trJ. . .
. ...,....,
'1 't~)J5'O
'~OJ'50f?
,~.9'~I,eOb: .
-I- 48) 800
_550
+ / S,'I!O
.' 347,650.,' . 399,350.
~. ~'"
ENERGYCITY .
. 20,200 .:'~ 21,050'
5,847
14,773
" .
':PLANNING
175,100
215,050 . '.
139,818
':'.5,341
139,818
." .,' /
. ,">i..:: .
. PLANNING'COMMISSION,,' "
." . -. ~
. '-. ," \,
'6,153. .7,30.0
+ , 00
7,300 . , . .1.ft.{ 0.6
. '...1.34:~OO~'~ 7/1 00
2,006,650 "'2,i'llf(/~
'..34,450 ..... ". ;;"',/'5:0
+-2.4 7rro
. -+-1 ~1'Lf'D
- 5''7trP
GOVERNMEN~ BUILDINGS, .
" .~. . ' . ~ .
,111,610 '.108,857 " 166,500
, ~ '"
. .
.OLlCE'" .,
· . ~oLi~~ RESERJ~
~ -.,',. " .~.~14t062 " '1.631,674 :, 1,790.300
18,177.-.' .. 14,'419 ,.'
28,350
.; {.
. '."
.' 267,68i.. ...280,805'.'27,3,200,. '301,100'-,:'.3 Lf:l,-<?50 .j. Ifl, 7,0
.. ..~... - . -,' ,''',' ," '" -:
~:' 14,050'.' ", ';'1,5,40'.0" + '1'7~O
c, ..> "
. :~S.8,664 ;',', '493,642/,,::.490,500':' . 51 0,300 .5~ I r .9'() 0 -f ~I, bOO
EQUIPMENT~7PAIR& MAl NT. '77,2'07" ~37,3n.:' 111.,65~': 136,200 '. ,: :: 15~J.81i:. -t 201,,$"
. '. '.' X":i)'S,'? + 3'7, ()7JO
NIt, -/500
.. 11,600 --11,500 ~ o/','ic;D .. 3~t'
.',' ',8,188 0
'.
160,256 .170,350. 182,050,. . ~''fO.b50 +~~l:~
'<126,944' . : 134,1,71 . 175,500 ~9,450 --'~~'~:~.{g;'~I- II ",D
,'.40:354 43,900, ' 57,900 ;'. .. {, ~,~S 0 ,I ~ Lf, ~ SO
" ". '. :,..... . .'1
.13,260 · 72,714'141,650" '1a6:65~ '.: '../OG/6r'O. l rp
". ! ....' ;",:,.':- '.c._-.>~.- '.";"< ,".-' ,..".-..'. .." -'->.-:: -~>.'- '''\. ~:/... ~:: .. '.-' ---:,' i
',' $4,110,232"$4,491,781 '$4,905,250 $5,363,450. .:";.., ':':'" I
<.' ,. ,....:,... , ~> ,:<:,1 r'i,'t.o\jOOl
....:+;:. ~ .:,. ...... .:;:)\,./..:> .,;
. ">~" (ci'~~1
" .'.> .f., "'.','"
: ,V~ ;5'.~7, '~\)
~ .J, . '. - - - "jl
FIRE
'.
,.,....';.'
. :,' ~.',',' ~
I '"
,-'EMERGENCYPREPAREDNESS':' '11,304', .'. '. '19,363:' 14;800
, . - ,'- .;
""",,,' "
STREETS
~07,834>
,.', ;.. "
. ., ,~.
81,140
. SNOW REMOVAL. ;
.'.
, L
. 1,301.
.' 1203
. '.' _~ ~. t..
,.' 'SHADE TREE
PARKS : ",' .',
RECREATION .'
'. (; .
':. TOTAL
l.~
. .."
IV.
PERSONAL SERVICES SUMMARY
. 1998 1999 2000 Estimated
Personal Personal Personal
Services Services Services
General Government
City Council 36,050 44,450 51,300
Administration/Finance 448,550 474,800 494,200
Economic Development 30,550 33,150 46,350
Elections 10,400 0 18,000
Energy City 16,700 18,350 18,500
Planning 156,200 189,200 203,000
Planning Commission 2,000 1,500 1,500
Government Buildings 0 20,300 51,650
Total General Government 700,450 781,750 884,500
Public Safety
Building/Zoning 315,250 363,450 403,150
Police 1,574,700 1,762,500 1,896,050
Police Reserves 7,950 11 ,400 10,850
Fire 186,950 207,750 242,150
Emergency Preparedness 6,850 7,100 7,800
Total Public Safety 2,091,700 2,352,200 2,560,000
. Public Works
Streets 295,650 300,200 363,050
Snow Removal 89,250 89,050 119,550
Equipment Repair 64,950 80,700 95,850
Total Public Works 449,850 469,950 578,450
Culture and Recreation
Shade Tree 4,600 4,500 1,250
Parks 100,200 102,100 134,450
Recreation 44,900 97,100 84,050
Sr. Citizen Programs 37,700 51,350 54,300
Total Recreation 187,400 255,050 274,050
TOTAL GENERAL FUND 3,429,400 3,858,950 4,297,000
.
7/23/99
Expsumm.xls
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.
.
2000 CAPITAL OUTLAY
Department
Item
Funding Source
General Equipment Equipment Department
Fund Certificate Reserve Total
Mayor & Council 0
Administration Copy Machine 10,650 10,650
Finance Check Signer 3,500 3,500
Elections 0
Planning ;:..
0
Building & Envior. Copy Machine 2,600
Truck 20,000
Remodel Office 5,000 27,600
Govt. Building City Hall Building Debt 59,000 59,000
Police Squad Cars (5) & Setup/Striping 136,200
Copy Machine 8,400
Cameras 4,250 148,850
Fire *Pumper payment 13,000 43,000
SCBAs 20,000 76,000
Emergency Prep. *Siren 13,000 13,000
Streets Mower 8,000
Tractor 26,600
Planer 2,650
Dump Truck 136,200 173,450
Parks 0
Recreation Ice Arena Reserve (Transfer to Reserve) 8,000 8,000
Ice Arena Equipment 3,500 3,500
$125,050 $215,800 $182,700 $523,550
*ERMU Reserve
7/23/99
rJ~..;J
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.
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2000 CAPITAL OUTLAY
Funding Source
General Equipment Equipment Department
Department Item Fund Certificate Reserve Total
Mayor & Council 0
Administration Copy Machine 10,650 10,650
Finance Check Signer 3,500 3,500
Elections 0
.;.,'
Planning 0
Building & Envior. COpy Machine 2,600
Truck 20,000
Remodel Office 5,000 27,600
Govt. Building City Hall Building Debt 66,600 66,600
Police Sauad Cars (5) & Setup/Striping 136,200
Copy Machine 8,400
Cameras 4,250 148,850
Fire *Pumper payment 13,000 43,000
SCBAs 20,000 76,000
Emergency Prep. Siren 13,000 13,000
Streets Mower 8,000
Tractor 26,600
Planer 2,650
*Dump Truck 136,200 173,450
Parks 0
Recreation Ice Arena Reserve (Transfer to Reserve) 8,000 8,000
Ice Arena Equipment 3,500 3,500
$132,650 $215,800 $182,700 $531,150
*ERMU Reserve
7/26/99
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
110 MAYOR & COUNCIL
Personal Services
4101 Regular Pay 450 0 0 0
4102 Overtime Pay 281 300 111 300
4103 Part-time Pay 34,817 39,400 18,203 45,850
4104 PERA 1,190 1,550 741 1,550
4105 FICA 2,176 2,450 1,148 2,750
4107 Medicare 509 750 269 700
4108 Insurance 23 0 11 0
4109 Workers Comp 76 0 69 150
39,522 44,450 20,552 51,300
Supplies
4201 Office Supplies 3,102 2,000 1,139 7,350
3,102 2,000 1,139 7,350
Other Services & Charaes
4319 Other Professional Services 1,917 22,000 0 5,500
.322 Postage 1,424 1,600 1,015 2,000
~331 Travel, Conferences & Schools 1 ,400 1,500 644 2,400
4359 Publishing 15,206 15,200 4,115 16,700
4361 Insurance 4,833 6,000 4,758 6,500
4433 Dues & Subscriptions 8,401 7,350 67 8,900
4440 Miscellaneous 8,128 6,300 3,723 11,900
41,309 59,950 14,322 53,900
TOTAL 83,933 106,400 36,013 112,550
.
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
120 ADMINISTRATION
Personal Services
4101 Regular Pay 192,334 201,450 94,250 207,850
4102 Overtime Pay 383 1 ,450 519 1,000
4103 Part-time Pay 9,587 0 0 18,000
4104 PERA 5,778 6,400 3,151 7,000
4105 FICA 11,065 12,600 6,170 13,400
4106 Other Retirement Contributions 4,077 4,100 2,109 4,250
4107 Medicare 2,830 2,950 1,443 3,150
4108 Insurance 15,162 20,900 7,695 17,350
4109 Workers Comp 421 600 342 600
241,637 250,450 115,679 272,600
Supplies
4201 Office Supplies 6,565 6,750 2,224 8,000
4219 Operating Supplies 2,559 0 0 8,000
9,124 6,750 2,224 16,000
. Other Services & Charoes
4319 Other Professional Services 4,688 5,700 3,783 4,700
4321 Telephone 3,012 2,100 1,698 2,900
4322 Postage 2,347 2,400 1,322 2,700
4331 Travel, Conferences & Schools 4,844 7,000 2,145 8,450
4334 Car Allowance 3,600 3,600 1,800 3,600
4359 Publishing 5,393 2,000 527 4,500
4361 Insurance 3,308 3,000 3,070 4,500
4404 Equip Repair/Maint Services 6,928 4,700 4,366 9,400
4433 Dues & Subscriptions 2,301 2,000 2,250 2,000
4440 Miscellaneous 86 600 98 500
36,507 33,100 21,059 43,250
Capital Outlay
4560 Equipment 16,846 25,950 7,540 10,650
16,846 25,950 7,540 10,650
TOTAL 304,114 316,250 146,502 342,500
.
2000 BUDGET
. PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
210 POLICE
Personal Services
4101 Regular Pay 1,335,082 1,407,300 608,618 1,546,050
4102 Overtime Pay 35,529 33,000 19,510 36,000
4103 Part-time Pay 6,366 7,100 1,133 6,000
4104 PERA 142,807 150,150 70,695 136,150
4105 FICA 12,120 13,750 6,113 16,900
4107 Medicare 13,898 16,050 6,749 17,200
4108 Insurance 94,984 120,800 48,206 125,600
4109 Workers Comp 21,872 25,750 14,101 23,000
1,662,658 1,773,900 775,125 1,906,900
Supplies
4201 Office Supplies 11,157 9,000 6,653 9,600
4212 Fuels & Lubs 20,964 24,000 9,286 25,000
4217 Uniform Allowance 17,220 27,500 10,906 22,300
4219 Operating Supplies 56,951 48,950 30,200 50,900
4221 Equipment Parts 4,175 6,000 3,083 6,000
. 110,467 115,450 60,128 113,800
Other Services & CharQes
4319 Other Professional Services 14,841 7,200 -8,570 5,250
4321 Telephone 16,220 14,600 6,028 25,200
4322 Postage 1,914 2,200 1,411 2,400
4331 Travel, Conferences & Schools 34,093 27,750 -7,159 27,450
4334 Car Allowance 3,000 3,000 1,500 3,000
4359 Publishing 2,310 1,700 1,313 1,800
4361 Insurance 18,945 20,750 16,409 24,250
4401 Bldg Repair/Maint Services 1,120 2,000 318 2,000
4404 Equip Repair/Maint Services 45,408 47,000 20,690 68,400
4405 Cleaning Services 12,150 5,059 12,150
4409 Contractual Services 6,169 4,200 2,922 5,000
4433 Dues & Subscriptions .1,976 1,900 1,035 2,100
4437 Taxes & Licenses 150 1,300 60 1,000
146,146 145,750 41,016 180,000
Capital Outlav
4560 Equipment 179,063 6,000 -46,923 17,150
179,063 6,000 -46,923 17,150
TOTAL 2,098,334 2,041,100 829,346 2,217,850
.
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
230 FIRE
Personal Services
4101 Regular Pay 58,638 59,050 28,304 99,550
4103 Part-time Pay 89,866 108,600 45,727 96,550
4104 PERA 7,346 6,760 4,055 9,300
4105 FICA 5,527 7,040 2,866 6,000
4106 Other Retirement Contributions 20,150 21,350 0 22,000
4107 Medicare 2,131 2,550 1,107 2,850
4108 Insurance 4.216 4,150 2,287 4,050
4109 Workers Comp 4,465 5,350 2,721 9,650
192,339 214,850 87,067 249,950
Supplies
4201 Office Supplies 1,106 800 583 1,000
4212 Fuels & Lubs 1,779 2,250 544 2,500
4217 Uniform Allowance -50 550 68 650
4219 Operating Supplies 30,975 27,800 16,984 29,800
_ther Services & Charaes 33,810 31,400 18,179 33,950
4319 Other Professional Services 1,074 3,250 220 3,750
4321 Telephone 3,433 2,300 1,030 2,650
4322 Postage 182 600 106 600
4331 Travel, Conferences & Schools 9,290 11,000 7,844 13,100
4359 Publishing 628 1,100 894 1,100
4361 Insurance 12,820 13,150 10,150 14,500
4389 Utilities 7,129 8,200 3,042 8,900
4401 Bldg Repair/Maint Services 2,953 3,000 479 3,200
4404 Equip Repair/Maint Services 15,678 11,350 2,987 11,800
4405 Cleaning Services 415 0 112 250
4433 Dues & Subscriptions 1,893 1,950 1,169 1,950
55,495 55,900 28,033 61,800
Capital Outlav
4560 Equipment 13,413 0 3,362 0
13,413 0 3,362 0
TOTAL 295,057 302,150 136,641 345,700
.
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
240 INSPECTIONS/ENVIRONMENTAL
Personal Services
4101 Regular Pay 278,552 291,050 129,802 308,800
4102 Overtime Pay 260 1,300 144 1,300
4103 Part-time Pay 4,427 0 0 20,800
4104 PERA 14,661 15,150 7,118 16,100
4105 FICA 16,538 18,150 8,135 20,550
4107 Medicare 3,868 4,250 1,902 4,800
4108 Insurance 22,469 31,700 10,329 29,400
4109 Workers Comp 1,539 1,850 873 1,400
342,314 363,450 158,303 403,150
Supplies
4201 Office Supplies 6,661 6,500 2,343 6,500
4212 Fuels & Lubs 2,160 2,700 755 2,700
4217 Uniform Allowance 522 900 662 1,500
4219 Operating Supplies 2,521 1,700 1,552 2,200
11,864 11,800 5,312 12,900
t1tther Services & Charges
4321 Telephone 4,842 4,000 2,385 4,000
4322 Postage 1,421 1,600 637 1,600
4331 Travel, Conferences & Schools 5,144 6,100 4,941 8,600
4359 Publishing 1,181 700 140 700
4361 Insurance 1,606 1,600 1,509 1,600
4404 Equip Repair/Maint Services 5,584 6,500 2,787 6,900
4433 Dues & Subscriptions 518 1,000 232 1,100
4440 Miscellaneous 429 0 37 0
20,725 21,500 12,668 24,500
Capital Outlav
4560 Equipment 5,014 2,600 1,297 7,600
5,014 2,600 1,297 7,600
TOTAL 379,917 399,350 177,580 448,150
.
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
310 STREETS
Personal Services
4101 Regular Pay 303,880 329,500 155,931 420,300
4102 Overtime Pay 13,783 23,200 11,235 23,200
4103 Part-time Pay 23,392 25,550 12,168 26,950
4104 PERA 17,212 18,800 9,921 21 ,450
4105 FICA 20,272 23,450 11,547 24,550
4107 Medicare 4,741 5,500 2,701 5,700
4108 Insurance 28,878 34,550 15,646 46,300
4109 Workers Comp 7,774 9,400 5,317 10,000
419,932 469,950 224,466 578,450
Supplies
4212 Fuels & Lubs 14,052 20,500 4,474 20,500
4219 Operating Supplies 127,509 96,000 55,860 104,000
4221 Equipment Parts 39,101 25,000 15,619 27,500
4223 Bldg. Maint. Supplies 3,000 3,000
4226 Street Signs 13,322 7,500 7,761 10,000
. 193,984 152,000 83,714 165,000
Other Services & CharQes
4319 Other Professional Services 354 500 138 1,000
4321 Telephone 2,521 3,400 908 3,500
4322 Postage 161 100 67 200
4331 Travel, Conferences & Schools 1,462 3,300 3,539 4,000
4359 Publishing 564 400 0 400
4361 Insurance 20,713 31,000 18,157 28,000
4389 Utilities 8,716 11,000 4,576 12,250
4401 Bldg Repair/Maint Services 37 4,000 0 4,000
4404 Equip Repair/Maint Services 3,085 3,000 75 3,000
4405 Cleaning Services 618 1,100 0 1,100
4409 Contractual Services 64,053 80,000 3,040 94,000
4415 Equipment Rental 1,217 3,000 0 5,000
4417 Uniform Rental 8,629 7,000 3,720 7,600
4433 Dues & Subscriptions 483 300 56 300
4437 Taxes & Licenses 2,491 2,500 25 2,500
115,104 150,600 34,301 166,850
Capital Outlav
4560 Equipment 3,802 0 0 0
3,802 0 0 0
"OTAL 732,822 772,550 342,481 910,300
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
330 ENGINEERING
Other Services & Charaes
4303 Engineering Fees 34,775 42,000 42,383 42,000
TOTAL 34,775 42,000 42,383 42,000
.
.
.
510 PARKS
Personal Services
4101 Regular Pay
4102 Overtime Pay
4103 Part-time Pay
4104 PERA
4105 FICA
4107 Medicare
4108 Insurance
4109 Workers Comp
Supplies
4212 Fuels & Lubs
4219 Operating Supplies
-ther Services & Cha'9es
21 Telephone
322 Postage
4331 Travel, Conferences & Schools
4359 Publishing
4361 Insurance
4389 Utilities
4415 Equipment Rental
4418 Other Rentals
4440 Miscellaneous
Capital Outlav
4560 Equipment
TOTAL
.
2000 BUDGET
PRIOR YR
ACTUAL
77,915
5,184
25,624
4,544
6,404
1,499
7,838
1,850
130,858
2,798
45,923
48,721
2,766
219
50
231
2,933
8,800
5,341
7,623
27,963
207,542
CURRENT
YR BUDGET
o
62,450
3,000
22,500
3,400
5,450
1,300
7,000
1,500
106,600
3,000
36,250
39,250
4,000
100
1,200
100
4,000
11 ,000
4,000
16,300
2,000
42,700
5,000
193,550
ACTUAL
THRU JUNE
40,141
1,749
10,876
2,356
3,401
795
4,769
1,118
65,205
739
23,826
24,565
1,394
208
o
o
4,605
3,453
245
2,387
1,700
13,992
103,762
RECOMM.
BUDGET
75,900
3,000
34,100
4,100
7,000
1,675
8,325
1,600
135,700
3,500
41 ,600
45,100
6,000
100
1,250
100
6,500
11,500
4,000
26,000
2,000
57,450
o
10,650
248,900
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
520 RECREATION
Personal Services
4102 Overtime Pay 1,279 0 150 0
4103 Part-time Pay 46,810 90,000 22,463 76,500
4105 FICA 2,922 5,650 1 ,460 5,300
4107 Medicare 684 1 ,450 342 1,250
51,695 97,100 24,415 83,050
Supplies
4219 Operating Supplies 14,671 14,000 1,235 14,000
14,671 14,000 1,235 14,000
Other Services & Charqes
4321 Telephone 1,310 600 540 500
4349 Advertising/Marketing 0 5,000 0 6,500
4361 Insurance 149 0 308 400
4389 Utilities 2,398 2,400 1,269 2,400
4401 Bldg Repair/Maint 0 2,000 521 2,000
.404 Equip Repair/Maint 0 1,000 0 1,000
4409 Contractual Services 127,200 86,650 31,014 93,000
4412 Building Rent 9,322 23,700 0 27,000
4418 Other Rentals 0 2,000 0 0
4437 Taxes & Licenses 1,330 0 0 250
4440 Miscellaneous 8,750 7,000 2,000 7,000
150,459 130,350 35,652 140,050
TOTAL 216,825 241 ,450 61,302 237,100
.
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
550 SR CITIZEN PROGRAMS
Personal Services
4101 Regular Pay 30,346 31,600 14,801 34,550
4103 Part-time Pay 0 10,400 0 10,400
4104 PERA 1,555 1,650 822 2,300
4105 FICA 1,845 2,600 973 2,800
4107 Medicare 431 600 228 650
4108 Insurance 2,686 4,200 1,305 3,400
4109 Workers Comp 184 300 100 200
37,047 40,950 18,229 43,900
Supplies
4219 Operating Supplies 578 650 122 1,000
578 650 122 1,000
Other Services & Charaes
4321 Telephone 4 50 0 0
4322 Postage 62 100 19 100
_31 Travel, Conferences & Schools 1,158 2,400 2,322 2,400
359 Publishing 213 200 70 200
4409 Contractual Services 3,119 2,900 2,398 4,000
4433 Dues & Subscriptions 284 250 213 250
4,840 5,900 5,022 6,950
Capital Outlav
4560 Equipment 879 0 0 0
879 0 0 0
TOTAL 43,344 57,900 23,373 62,250
.
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
600 HOUSING & ECONOMIC DEVELOPMENT
Personal Services
4101 Regular Pay 40,347 38.450 21,717 53,250
4102 Overtime Pay 36 0 116 0
4103 Part-time Pay 0 0 415 0
4104 PERA 2,091 2,850 1,204 2,800
4105 FICA 2.473 3.450 1.445 3,350
4107 Medicare 578 800 338 750
4108 Insurance 2,832 5,550 1,850 4,600
4109 Workers Comp 214 400 173 100
48,571 51,500 27,258 64,850
Supplies
4201 Office Supplies 0 500 0 0
0 500 0 0
Other Services & Charaes
4321 Telephone 0 100 0 0
_22 Postage 0 100 0 0
331 Travel, Conferences & Schools 2,694 1,000 1,136 1,000
4359 Publishing 0 1,000 0 1,000
4433 Dues & Subscriptions 572 0 0 0
3,266 2,200 1,136 2,000
TOTAL 51,837 54,200 28,394 66,850
.
2000 BUDGET
.
PRIOR YR CURRENT ACTUAL RECOMM.
ACTUAL YR BUDGET THRU JUNE BUDGET
700 TRANSFERS
Transfers Out
4720 Operating Transfers 38,611
4723 Ice Arena 123,229
4725 Capital Outlay Reserve 21,000 21,000 0 21 ,000
4730 Debt Service 71,870 66,600 0 66,600
TOTAL 254,710 87,600 0 87,600
.
.
2000 BUDGET
.
PRIOR YR
ACTUAL
TOTAL GENERAL FUND
5,391,115
.
.
CURRENT
YRBUDGET
5,363,450
ACTUAL
THRU JUNE
2,219,379
RECOMM.
BUDGET
5,940,400