10.5. SR 09-08-2020
Request for Action
To Item Number
Mayor and City Council 10.5
Agenda Section Meeting Date Prepared by
Work Session September 8, 2020 Lori Ziemer, Finance Director
Item Description Reviewed by
2021 Budget Cal Portner, City Administrator
Reviewed by
Action Requested
Continue 2021 budget discussion.
Background/Discussion
The General Fund budget for 2021 is currently $17,599,600, which is a 3.4% increase over 2020. The city was able
to realize General Fund savings of $14,000 related to its workers compensation insurance renewal.
The preliminary tax levy is $13,310,920 and is a 3.5% increase. This does not include any additional amounts that
may be considered for the public works facility debt or sinking fund reserves. With the estimated NTC value of
$29,773,925 received from the county, an additional $385,000 can be utilized if the Council chooses to maintain a
tax rate similar to 2020.
On September 21, the Council will adopt the maximum preliminary tax levy for taxes payable 2021 to be certified
to the county by September 30. The final tax levy will be adopted in December and can be the same or lower, but
cannot be greater, than the preliminary tax levy.
As part of the budget process, a five-year General Fund and city tax rate projection is presented to assist in the
decision-making process in achieving the city’s overall goal of financial sustainability. The forecast assumes
existing debt and known decisions and does not presume future debt or decisions of the Council. Conservative
assumptions are utilized for growth trends, inflationary factors, interest earnings, and other factors.
Staff is seeking council direction regarding the General Fund budget and preliminary tax levy for adoption on
September 21.
Financial Impact
N/A
Mission/Policy/Goal
The city’s mission is to grow responsibly and be good stewards for every dollar. The Council approved a goal to
build sustainable reserve for future capital costs. A method of meeting this goal is to transition debt service
payments to the tax levy and establish sinking fund reserves for the future replacement of city assets.
The Elk River Vision
A welcoming community with revolutionary and spirited resourcefulness, exceptional
service, and community engagement that encourages and inspires prosperity.
Updated: August 2020
Attachments
2021General Fund Summary
2021 Preliminary Tax Levy
Personnel Request Summary
Capital Outlay Summary
General Fund/City Tax Rate Projections 2021-2025
N:\\Public Bodies\\Agenda Packets\\09-08-2020\\Final\\x10.5 sr 2021 Budget.docx
2018 2019 2020 2021 % of %
ACTUAL ACTUAL BUDGET PRELIMINARY Budget Change
General Fund Revenues:
Property taxes $10,508,700 $11,171,848 $11,938,300 $12,522,100 71.1%4.9%
Other taxes 137,532 158,232 140,000 150,000 0.9%7.1%
Licenses & Permits 790,831 822,899 798,500 778,500 4.4%-2.5%
Intergovernmental Revenues 578,324 607,320 611,500 602,500 3.4%-1.5%
Charges for Services 930,293 923,063 947,500 908,500 5.2%-4.1%
Fines 137,114 134,493 140,000 120,000 0.7%-14.3%
Other Revenues 273,799 495,889 276,500 236,500 1.3%-14.5%
Transfers In 2,058,735 1,922,657 2,167,300 2,281,500 13.0%5.3%
Total General Fund Revenues 15,415,328 16,236,401 17,019,600 17,599,600 100.0%3.4%
General Fund Expenditures
General Government:
Mayor & Council 149,224 142,390 163,050 174,700 1.0%7.1%
Communications 253,786 274,801 328,950 336,000 1.9%2.1%
Administrative Services 490,436 540,930 568,850 595,650 3.4%4.7%
Human Resources 255,559 281,080 305,800 355,750 2.0%16.3%
Elections 37,614 6,300 83,200 6,800 0.0%-91.8%
Finance 605,933 632,392 648,700 655,800 3.7%1.1%
Information Technology 364,601 419,605 556,300 530,700 3.0%-4.6%
Legal 273,462 315,866 240,000 255,000 1.4%6.3%
Community Development 159,737 162,854 206,650 209,500 1.2%1.4%
Planning 344,685 332,691 352,350 364,150 2.1%3.3%
Building Maintenance 670,808 711,842 767,750 788,500 4.5%2.7%
Energy City 29,992 29,573 27,550 33,900 0.2%23.0%
Total General Government 3,635,837 3,850,324 4,249,150 4,306,450 24.5%1.3%
Public Safety:
Police 5,462,953 5,647,822 6,186,750 6,459,600 36.7%4.4%
Fire 1,136,830 1,289,696 1,398,600 1,466,600 8.3%4.9%
Building Safety 672,567 514,626 527,550 544,550 3.1%3.2%
Code Enforcement 95,493 91,458 99,450 86,300 0.5%-13.2%
Environmental 42,443 32,477 53,150 58,300 0.3%9.7%
Total Public Safety 7,410,286 7,576,079 8,265,500 8,615,350 49.0%4.2%
Public Works:
Street Maintenance 1,213,910 1,323,279 1,386,700 1,462,850 8.3%5.5%
Snow Removal 279,936 334,574 305,900 345,800 2.0%13.0%
Equipment Services 208,273 232,155 231,200 254,050 1.4%9.9%
Engineering 206,926 330,734 385,500 492,800 2.8%27.8%
Total Public Works 1,909,045 2,220,742 2,309,300 2,555,500 14.5%10.7%
Culture & Recreation:
Parks Maintenance 1,130,649 1,152,105 1,272,700 1,307,700 7.4%2.8%
Recreation 739,982 808,606 721,100 685,300 3.9%-5.0%
Sr. Citizen Programs 227,153 203,479 201,850 129,300 0.7%-35.9%
Total Culture & Recreation 2,097,784 2,164,190 2,195,650 2,122,300 12.1%-3.3%
Transfers Out - 237,813 - - 0.0%0.00%
Total General Fund Expenditures $15,052,952 $16,049,148 $17,019,600 $17,599,600 100.0%3.4%
CITY OF ELK RIVER
GENERAL FUND BUDGET
City of Elk River Levied Levied Preliminary
Tax Levy Pay 2019 Pay 2020 Pay 2021
General Fund $11,187,400 $11,938,300 $12,522,100
Library 66,000 69,000 71,500
General Property Tax Levy 11,253,400 12,007,300 12,593,600
Special Levies:
2010A GO Public Safety Building Bonds 470,130 619,920 618,870
2012A GO Public Works Building Bonds - - ???? $460,610 debt levy
Economic Development Tax Abatement 160,235 138,550 98,450
Government Building Reserve 55,000 - ????
Lake Orono Dredging - 100,000 -
Total Levy $11,938,765 $12,865,770 $13,310,920
General Fund Change from Previous Year $689,600 $750,900 $583,800
Percentage Change from Previous Year 6.6%6.7%4.9%
Total Dollar Change from Previous Year $874,935 $927,005 $445,150
% Change 7.9%7.8%3.5%
NTC Value $26,006,616 $27,823,086 $29,773,925 Estimate per county
Tax Rate 45.907%46.241%44.707%
% Increase in NTC 8.2%7.0%7.0%
Tax Rate 46.00%
Additional Levy $385,090
2021 PRELIMINARY TAX LEVY
Human Included in
Resources Recreation GENERAL
Position:HR Assistant Rec. Coord.FUND
4101 Regular Pay - 13,450 13,450
4103 Part-Time Pay 23,500 - 23,500
4104 PERA 1,750 1,000 2,750
4105 FICA 1,450 850 2,300
4107 Medicare 350 200 550
4108 Insurance - 4,250 4,250
4109 Workers Comp 100 50 150
Total Personal Services 27,150 19,800 46,950
Additional Costs:
4219 Computer/phone 2,000 2,000
Total Additional Costs 2,000 2,000
Total New Position Requests 29,150 19,800 48,950
Start Date:2/1/2021
2021 BUDGET
REQUESTED POSITIONS
Department:
Page 1
City of Elk River
Human Resources Assistant
Position Description
Department:
Administration/Human Resources
Immediate Supervisor:
Human Resources Manager
Pay Grade:
5N
FLSA Status:
Non-Exempt
Last Updated: (date)
9/2020
Positions Supervised:
N/A
Position Summary
The Human Resources Assistant provides confidential administrative and clerical support to the
Human Resources Division.
Essential Functions
1. Assists with the administrative functions of the division.
A. Assists with compliance with records retention schedules and law. Organizes and
manages files and filing system.
B. Scans documents into the HRIS system.
C. Ensures all legally required documents are posted on employee bulletin boards.
D. Leads Health Rewards Program Committee planning and development of annual
health and wellness training and events.
E. Schedules employees for annual hearing screening and required human resources
training.
F. Assists in organizing staff training by arranging for equipment and preparing
materials.
G. Prepares and submits job ads.
H. Assists with annual Open Enrollment including preparing materials, testing sessions,
and reviewing enrollments for changes and completeness.
I. Completes Verification of Employment requests and salary surveys.
J. Composes employee communications including letters, memos, emails, intranet
postings, posters, etc.
2. Performs other essential job duties.
A. Regular and timely work attendance.
B. Follows all safety procedures.
C. Participates in safety training.
Required Knowledge, Skills, and Abilities
Knowledge of standard office practices, procedures, and equipment.
Skill in the use of Microsoft Office applications, especially Outlook, Word, and Excel.
Skill in organizing work, prioritizing, and multi-tasking to effectively meet deadlines.
Ability to maintain confidential and sensitive information. Handles confidential information
appropriately.
Ability to analyze information.
HR Assistant Page 2
Ability to learn and effectively utilize the city’s Human Resource Information System.
Ability to establish and maintain effective working relationships with all city staff.
Ability to handle inquiries in a friendly, courteous, and professional manner.
Ability to communicate clearly, both orally and in writing.
Ability to read, write, and understand correspondence, memoranda, and directives.
Minimum Qualifications
High school diploma or the equivalent.
One year of related work experience.
Valid driver’s license and good driving record.
Preferred Qualifications
Experience in human resources, particularly public sector human resources.
Experience with Minnesota Government Data Practices Act and data retention law.
Experience utilizing UltiPro HRIS.
This Position Description is not intended to be all-inclusive. It is within the City of Elk River’s discretion
to assign additional duties and responsibilities or remove duties and responsibilities at any time.
This Position Description does not constitute a Contract of Employment.
Page 1
City of Elk River
Human Resources Technician
Position Description
Department:
Administration/Human Resources
Immediate Supervisor:
Human Resources RepresentativeManager
Pay Grade:
4N
FLSA Status:
Non-Exempt
Last Updated: (date)
1/20179/2020
Positions Supervised:
N/A
Position Summary
The Human Resources Technician provides confidential administrative, technical, and clerical
support to the Human Resources Division.
Essential Functions
1. Assists with the administrative functions of the division.
A. Ensures compliance with records retention schedules and law.
B. Performs research and related functions as apparent or delegated.
C. Conducts and completes surveys and requested employment verifications.
D.C. Maintains computerized and paper confidential files.
E. Ensures all legally required documents are posted on employee bulletin boards.
F. Records COBRA payments and requests monthly premium checks.
G.D. Schedules appointments for the city’s CDL controlled substance and alcohol random
testing program. Annually verifies status of all CDL driver’s licenses.
H. Assists in organizing training by arranging for equipment and preparing materials.
I.E. Composes employee communications including letters, memos, emails, intranet
postings, posters, etc.
J.F. Assists with administration and compliance of personnel policies, union contracts,
and employment law.
K.G. Manages ID Badge system and creates ID Badges for city and Elk River Municipal
Utilities employees.
2. Assists with recruitment and staffing activities.
A. Coordinates the preparation, review, and revision of position descriptions.
B. Coordinates selection processes with department manager.
C. Prepares and submits job ads.
D. Prepares application and scoring materials.
E. Scores completed applications.
F.A. Prepares and sends correspondence to applicants.
B. Schedules interviews.
G.C. Assists in corresponding with candidates and moving candidates through the HRIS
Recruitment system.
H.D. Manages Onboarding process.
3. Assists with the administration of benefit and retirement plans.
A. Assists with plan selection and administration.
B. Prepares and assembles open enrollment materials and HRIS setup.
C. Schedules open enrollment employee information sessions.
D. Assists employees with benefit questions and concerns.
HR Technician
Page 2
E. Works with benefit providers on enrollment changes and corrections.
F. Corresponds with employees and providers regarding mid-year benefit changes and
enrollments.
G. Prepares spreadsheets for payroll balancing of costs and deductions. Coordinates
with payroll concerning insurance-related enrollments, changes, and terminations.
G.H. Reconciles monthly insurance bills, corrects discrepancies, and makes ensures timely
payments to vendors.
H.I. Assists with management of benefit continuation programs for terminating or
retiring employees.Legally manages the benefits continuation programs for
terminating or retiring employees including notices, enrollments, payments, and
terminations.
J. Maintains Dependent Care and Medical ReimbursementHealth Flexible Spending
Arrangements accounts and authorizes requests for payment.
I.K. Monitors, prepares, and files reports in accordance with the Patient Protection and
Affordable Care Act.
J. Leads Health Rewards Program Committee planning and development of annual
health and wellness training and events.
K.L. Leads Employee Recognition Committee planning for annual employee event.
L.M. Member of the Safety Committee.
4. Performs other essential job duties.
A. Regular and timely work attendance.
B. Follows all safety procedures.
C. Participates in safety training.
Required Knowledge, Skills, and Abilities
Knowledge of human resource functions and customer service.
Knowledge of standard office practices, procedures, and equipment.
Skill in the use of Microsoft Office applications, especially Outlook, Word, and Excel.
Skill in organizing work, prioritizing, and multi-tasking to effectively meet deadlines.
Ability to maintain confidential and sensitive information. Handles confidential information
appropriately.
Ability to analyze moderately complex information and process and prepare accurate reports
and correspondence.
Ability to learn and effectively utilize the city’s Human Resource Information System.
Ability to establish and maintain effective working relationships with all city staff, vendors,
and the public.
Ability to handle inquiries in a friendly, courteous, and professional manner.
Ability to communicate clearly, both orally and in writing.
Ability to read, write, and understand correspondence, memoranda, and directives.
Minimum Qualifications
High school diploma or the equivalent.
Two years of related work experience in a responsible administrative support position.
Valid driver’s license and good driving record.
Preferred Qualifications
Experience in human resources, particularly public sector human resources.
Experience with Minnesota Government Data Practices Act and data retention law.
Experience utilizing UltiPro HRIS.
HR Technician
Page 3
This Position Description is not intended to be all-inclusive. It is within the City of Elk River’s discretion
to assign additional duties and responsibilities or remove duties and responsibilities at any time.
This Position Description does not constitute a Contract of Employment.
Page 1
City of Elk River
Human Resources Manager
Position Description
Department:
Administration
Immediate Supervisor:
City Administrator
Pay Grade:
4E
FLSA Status:
Exempt
Last Updated: (date)
7/20189/2020
Positions Supervised:
Human Resources Technician
Position Summary
The Human Resources Manager performs a variety of complex administrative, technical,
professional, and confidential personnel functions of the city.
Essential Functions
1. Maintains compliance with city, state, and federal laws, rules, regulations, and policies.
A. Writes, administers, and manages personnel policies and union contracts. Represents
administration for union negotiations.
B. Develops and maintains compensation and benefits programs that comply with the
city’s labor contracts, Minnesota Pay Equity Act, and all related laws.
C. Oversees the aAdministioners of the city’s controlled substance and alcohol testing
programs. Manages including positive testing procedures and follow-up.
D. AssuresEnsures compliance with employment laws including, but not limited to,
FLSA, FMLA, Minnesota Parental Leave, COBRA, Minnesota Continuation, and
HIPAA, ACA, Wage Theft Prevention, and FMCSA CDL data. Submits injury
reports, corresponds with TPA, and maintains OSHA records. Responds to, tracks,
and prepares payment for unemployment claims.
2. Represents the city in labor relations issues.
A. Serves as a resource to managers and directors for personnel-related issues.
B. Facilitates the resolution of personnel-related issues.
C. Interprets policies, labor contracts, and employment law.
D. Maintain continuity with city’s pay structure.
E. Attends meetings and workshops to stay at the forefront of human resource practice.
3. Performs human resource division activities.
A. Directs the workload of the human resources division.
B. Trains, develops, and motivates staff.
C. Evaluates employee performance on a formal and informal basis and creates job
performance improvement plans as appropriate and in a timely manner. Performs
timely annual performance reviews.
D. Develops and implements operational procedures and policies to improve efficiency
and effectiveness.
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x10.5 Human Resources Manager - update.docx
E. Prepares and manages division budget.
4. Prepares and maintains internal and external personnel data.
A. Maintains integrity of HRIS system and ensures it is being utilized to capacity.
B. Conducts and completes salary surveys.
C. Maintains personnel and confidential files.
D. Coordinates, oversees, and evaluates the preparation, review and revision of position
descriptions.
E. Prepares Pay Equity report.
F. Tracks probationary periods, anniversary dates, leaves, and other pertinent data.
G. Ensures completion of annual performance reviews.
5. Reviews and administers benefits.
A. Works with insurance brokers to select and administer plans.
B. Ensures the employee benefits programs meet legal requirements.
C. Researches, develops, and writes policies and plan designs relating to benefits.
Presents information and benefit design proposals to City Council in written and oral
form.
D. Legally manages the benefits continuation programs for terminating or retiring
employees.
D. Oversees annual open enrollment and assists with setup and reviewing information.
E. Coordinates leaves of absences including preparing required documentation and
tracking time off.
6. Performs recruitment and selection activities.
A. Gains input from directors and managers and coordinates a process to find qualified
candidates suited to position openings.
B. Prepares online application and scoring criteria.
C. Reviews completed applications.
D. Assembles and serves on interview panels. Assists in selecting top candidate.
E. Evaluates criminal and driver’s license background information and reference checks.
F. Schedules pre-employment drug and assessment testing.
G. Confers with potential employee and makes hiring offer.
H. Prepares recommendation to the City Council.
I. Corresponds with applicants not selected.candidates and moves candidates through
the HRIS Recruitment system.
I.J. Conducts exit interviews.
7. Arranges training for city employees.
A. Evaluates mandatory human resource training needs to assure requirements are met.
B. Arranges training sessions including scheduling trainer or training method and,
reserving meeting space. Informs Human Resources Assistant of scheduling,
arranging for equipment and , and preparing materials needs.
8. Performs other essential job duties.
A. Regular and timely work attendance.
B. Follows all safety procedures.
C. Participates in safety training.
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x10.5 Human Resources Manager - update.docx
Required Knowledge, Skills, and Abilities
Knowledge of state and federal employment laws.
Knowledge of employee classification, compensation and benefits, recruitment, selection,
training, and labor relations.
Knowledge of Data Practices law as it relates to personnel data.
Knowledge of the utilization of appropriate resources and willingness to initiate use.
Skilled in the use of Microsoft Word, Excel, and Windows.
Ability to be consistent in applying policies.
Ability to maintain confidential and sensitive information. Handles confidential information
appropriately.
Ability to establish and maintain effective working relationships with all city staff, vendors,
and the public.
Ability to handle inquiries in a friendly, courteous, and professional manner.
Ability to organize and coordinate various assignments and establish priorities to effectively
meet deadlines with minimal supervision.
Ability to analyze, study, and present technical information.
Ability to anticipate needs and evaluate alternatives.
Ability to communicate clearly, both verbally and in writing.
Ability to read, write, and understand correspondence, memoranda, and directives.
Minimum Qualifications
Bachelor’s degree in human resource management, industrial relations or other closely
related field.
Five years of experience in human resource position with progressive responsibilities.
One year of municipal human resource experience.
Three years supervisory experience.
Valid driver’s license.
Preferred Qualifications
Public Human Resource Certificate.
Education beyond Bachelor’s degree.
This Position Description is not intended to be all-inclusive. It is within the City of Elk River’s discretion
to assign additional duties and responsibilities or remove duties and responsibilities at any time.
This Position Description does not constitute a Contract of Employment.
2021 CAPITAL OUTLAY
Requested General Capital
Department Item Amount Fund Reserve
Information Tech.IT infrastructure replacement 100,000 100,000
Emergency Management Civil defense siren 40,000 40,000
Equipment Services Vehicle Diagnostic Scanner 13,000 13,000
General Fund Departments 153,000$ 53,000$ 100,000$
Library Furniture/shelving 10,000
Multipurpose Facility Floor scrubber 15,000
Water softener 22,000
Wastewater Solids analyzer 13,000
Fox Haven lift station panel 40,000
Vaughn chopper pump 22,000
Liquor Stores Westbound monument sign 20,000
Total Other Funds 142,000$
Funding Source
2021 2022 2023 2024 2025
Budget Projected Projected Projected Projected
Revenues:
Property Taxes 12,522,100$ 13,206,250$ 13,540,500$ 13,989,300$ 14,451,700$
Other Taxes 150,000 150,700 151,500 152,300 153,100
Licenses & Permits 778,500 786,300 794,200 802,100 810,100
Intergovernmental Revenues 602,500 605,500 608,500 611,500 614,600
Charges for Services 908,500 917,600 926,800 936,100 945,500
Fines 120,000 121,200 122,400 123,600 124,800
Other Revenues 236,500 238,900 241,300 243,700 246,100
Total Revenues 15,318,100 16,026,450 16,385,200 16,858,600 17,345,900
Expenditures:
General Government 4,306,450 4,424,700 4,546,300 4,671,300 4,799,800
Public Safety 8,615,350 8,819,000 9,069,700 9,327,550 9,592,900
Public Works 2,555,500 2,610,200 2,679,800 2,751,300 2,824,800
Culture & Recreation 2,122,300 2,179,250 2,237,800 2,298,000 2,359,800
Total Expenditures 17,599,600 18,033,150 18,533,600 19,048,150 19,577,300
Excess (deficit) of revenues
over expenditures (2,281,500) (2,006,700) (2,148,400) (2,189,550) (2,231,400)
Other financing sources (uses)
Transfers In 2,281,500 2,327,100 2,373,600 2,421,100 2,469,500
Transfers out - - - - -
Total other financing sources (uses)2,281,500 2,327,100 2,373,600 2,421,100 2,469,500
Change in fund balance - 320,400 225,200 231,550 238,100
Fund balance January 1 7,794,530 7,794,530 8,114,930 8,340,130 8,571,680
Fund balance December 31 7,794,530$ 8,114,930$ 8,340,130$ 8,571,680$ 8,809,780$
Fund balance % of expenditures 44.3%45.0%45.0%45.0%45.0%
General Fund
Projections 2021-2025
Items impacting the forecasts include:
• Conservative growth trends, inflation, and other factors
• Current financial position (maintain 45% General Fund
balance)
• Existing debt – public safety and public works facilities
• Sinking fund reserves not included
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000
2021 2022 2023 2024 2025
General Fund
Projections 2021-2025
Revenues Expenditures Fund Balance
46.00%46.01%
42.79%
41.84%
40.92%
38.00%
39.00%
40.00%
41.00%
42.00%
43.00%
44.00%
45.00%
46.00%
47.00%
2021 2022 2023 2024 2025
Tax Rate
Projections 2021-2025