8.4. SR 12-19-2005
Item 8.4.
MEMORANDUM
TO: Mayor and Council
FROM: Lori Johnson, Finance and Administrative Services
Director/Interim City Administrator
DATE: December 19,2005
SUBJECT: Consider Adoption of Final 2006 Tax Levy and General and
Special Revenue Fund Budgets
On December 5 the City held the Truth in Taxation Hearing at which time the city's tax levy
and budgets were discussed. The public was invited to comment and provide input to the
Council on both the tax levy and the budget during the hearing; however, no one in
attendance spoke.
Attached is a resolution authorizing the property tax levy at $8,823,793 for property taxes
collected in 2006. This levy, if approved, will not increase the City's tax rate based on the
current net tax capacity data supplied by Sherburne County.
At the Truth in Taxation Hearing, the General fund and Special Revenue Fund budgets were
also discussed. The Council did not make any changes to these budgets at that meeting.
The budgets discussed are as follows:
General Fund
Special Revenue Funds
Library
Ice Arena
Equipment Certificate
Equipment Reserve
Sanitary Landfill
Safety
Storm Sewer
$10,596,550
$ 69,000
$ 797,850
$ 437,000
$ 90,950
$ 246,550
$ 30,200
$ 175,000
Action Requested
City Council is asked to consider the attached resolution setting the final tax levy for taxes
payable 2006. Second, the Council is asked to consider adopting the budgets for the General
Fund and Special Revenue Funds as noted above.
S:\Council\Lori\2005\Adopt 06 Tax levy.doc
RESOLUTION 05 -
A RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION AUTHORIZING THE PROPERTY TAX LEVY
FOR COLLECTION IN 2006
WHEREAS, the Elk River City Council has reviewed the City's anticipated
expenditures for all funds in 2006; and,
WHEREAS, the Elk River City Council has considered projected revenues for
all funds in 2006; and,
WHEREAS, the Elk River City Council has held a public hearing and received
public input on the tax levy.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that
the following amounts be levied as property taxes payable in 2006.
General Fund
Library
Surface Water Management
City Special Assessments
1994 Storm Sewer Bonds
2003 Improvement Bonds
2005 Improvement Bonds
2006 Certificate of Indebtedness
2005 Certificate of Indebtedness
2004 Certificate of Indebtedness
Public Safety Lease Revenue Bonds
Economic Development Tax Abatement
TOTAL
Levv
$ 7,220,536
69,000
175,000
17,915
112,125
131,566
86,900
120,000
167,210
90,183
630,165
3,193
$ 8,823,793
Passed and adopted by the City Council of the City of Elk River this 19th
day of December, 2005.
Stephanie Klinzing, Mayor
ATTEST:
Joan Schmidt, City Clerk
General Fund
SOURCE OF FUNDS
20D3 2004 2005 2006
ACTUAL ACTUAL ADOPTED PROPOSED
GENERAL TAX $ 4,415,026 $ 4,905,845 $ 6,051,800 $ 7,280,500
INTERGOVERNMENTAL REVENUES 814,285 851,580 963,750 938,650
CHARGES FOR SERVICES 896,233 900,920 700,850 700,850
FINES & FORFEITS 177,242 153,276 154,000 159,500
LICENSES & PERMITS 1,143,614 1,249,845 871,000 870,700
OTHER REVENUES 55,006 90,256 51,700 82,200
TRANSFERS 341,000 428,869 491,000 564,150
USE OF RESERVES
TOTAL $ 7,842,406 $ 8,580,591 $ 9,284,100 $ 10,596,550
GENERAL TAX
Ad Valorem Tax
Gravel Tax
$ 7,220,500
60,000 $ 7,280,500
INTERGOVERNMENTAL REVENUES
Local Government Aid
PERA Aid
Police Relief
Urban Street Maintenance
Police Training Reimbursement
Other Grants (COPS)
686,800
11,500
150,000
36,000
9,000
45,350
938,650
CHARGES FOR SERVICES
GENERAL GOVERNMENT
Administrative Project Fees
Planning & Zoning Fees
Plan Check Fees
Contractor License Surcharge
SewE?r Inspection Fees
Miscellaneous Sales
Assessment Searches
25,000
350,700
2,400
12,000
1,500
2,000
PUBLIC SAFETY
School Liaison
Police Contracts/Fees
Lockout Fees
Impound Fees
Fire Calls & Contracts
20,000
6,000
11,000
2,500
78,850
PUBLIC WORKS
Street Services
28,000
RECREATION
Recreation Fees
Concessions
Bulilding Rent
Park\Facility Fees
115,000
30,000
2,400
13,500
700,850
FINES & FORFEITS
Court Fines
Parking Fines
LICENSES & PERMITS
PERMITS
Building Permits
Building Permit Surcharge
Plumbing & Heating Permits
Electric Permits
Other Non-Business
LICENSES
Animal
Cigarette
Liquor
Amusement
Garbage Haulers
Mineral Extraction
Apartment Licenses
Other Business
OTHER REVENUE
Interest
Refunds & Reimbursements-ERMU
Contribution-Guardian Angels
Miscellaneous Revenue
TRANSFERS
Liquor
Capital Outlay Reserve
Landfill
Street Reserve
NSP/RDF Reserve
Drug Forfeiture
Sewer
Utilities
Economic Development Authority
Housing & Redevelopment Authority
TOTAL REVENUES
SOURCE OF FUNDS
155,000
4,500
625,300
1,400
138,800
200
6,000
2,000
3,000
50,250
1,400
850
13,500
15,000
13,000
50,000
25,500
3,700
3,000
195,000
98,150
35,000
45,000
39,500
20,000
105,000
17,000
9,500
159,500
870,700
82,200
564,150
$ 10,596,550
APPROPRIATIONS SUMMARY
2003 2004 2005 2006
ACTUAL ACTUAL ADOPTED PROPOSED
MAYOR & COUNCIL $ 175,464 $ 169,618 $ 195,150 $ 200,950
CABLE TV 56,448 61 ,685 117,850 88,790
ADMINISTRATION 327.424 381,642 408,900 420,650
ELECTIONS 30,551 1,450 35.900
FINANCE 324,414 381,416 464,500 508.300
INFORMATION TECHNOLOGY 96,521 147,675 200,200 256,700
LEGAL 186,106 194,926 219,400 242.450
PLANNING 310,381 315.108 374,050 442,350
CITY HALL 99,659 143,937 180,200 211,300
CONTINGENCY 5,463 156,704 100,000 110,000
POLICE . 2,532,829 2,827,750 3,081,000 3,543,850
FIRE 402,800 505.909 523,950 625,350
EMERGENCY MANAGEMENT 24,352 23,536 23,900 42.300
BUILDING & ENVIRONMENTAL 566,158 669,039 710,750 743,700
STREETS 721,711 746,285 794,650 930,100
SNOW REMOVAL 105,573 121,340 250,350 255,200
EQUIPMENT SERVICES 272;663 279,480 278,600 270,250
ENGINEERING 88,266 83,941 105,000 188,000
PARK MAINTENANCE 325,625 400,177 390,000 535,250
RECREATION 400,977 495,937 600,950 649,350
SR. CITIZEN PROGRAMS 81,315 89.925 96,450 110,750
ENERGY CITY 12,255 12,831 18,100 40,000
TRANSFERS 193,330 105,860 148,700 145,150
TOTAL $ 7,309,734 $ 8,345,272 $ 9,284,100 $ 10,596,550
12/1/2005
GENERAL PROPERTY TAX
INTERGOVERNMENTAL REVENUES
OTHER REVENUES
TOTAL
LIBRARY
REVENUE ANALYSIS
?003
ACTUAL
$ 64,451
4,626
125,455
$ 194,532
Special Revenue Funds
2004
ACTUAL
$ 64,411
4,258
112,673
$ 181,342 $
2005 2006
ADOPTED PROPOSED
$ 69,000 $ 69,000
110,100
179,1 DO $
1 DO ,400
169,400
GENERAL PROPERTY TAX
Ad Valorem Tax
OTHER REVENUES
Building Rent
Interest Income
Host Fee
............................................ $ 6.9,000 $ 69,000
EXPENDITURE ANALYSIS
PERSONAL SERVICES
SUPPLIES
OTHER SERVICES & CHARGES
CAPITAL OUTLAY
TRANSFERS OUT
TOTAL
PERSONAL SERVICES
Part Time Salaries
Employee Pensions
Employee Insurance
SUPPLIES
Office Supplies
Operating Supplies
OTHER SERVICES & CHARGES
Postage
Conferences & School~
Publishing
Insurance
Utilities
Bldg. Repair/Maint.
Equip. Repair/Maint.
Programming
Dues & Subscriptions
CAPITAL OUTLAY
Improvement Projects
TRANSFERS OUT
Building Debt
2004
ACTUAL
$ 6,451
9,751
38,695
224,530
29,000 110,033
75,456 $ 389,460 $
2003
ACTUAL
$ 5,658
2,503
38,295
$
5,400
5,000
90,000 100,400
$ 169,400
2005
ADOPTED
$ 6,450
6,400
49,850
2006
PROPOSED
$ 14,650
6,400
36,200
62,700 $
57,250
............................................., $
12,900
1,550
200 $
14,650
250
6,150
6,400 .
50
1,000
1,100
1,600
9,500
11,250
1 ,400
10,000
300
36,200
$ 57,250
PERSONAL SERVICES
SUPPLIES
OTHER SERVICES AND CHARGES
CAPITAL OUTLAY
DEBT SERVICE
TOTAL
ICE ARENA
EXPENDITURE ANAL YSIS
2003 2004 2005 2006
ACTUAL ACTUAL ADOPTED PROPOSED
$ 208,361 $ 222,380 $ 275,650 $ 286,600
56,508 57,817 65,500 101,250
216,232 195,175 192,750 211,350
447,630 8,000
201,485 200,215 198,700 198,650
$ 682,586 $ 1,123,217 $ 740,600 $ 797,850
PERSONAL SERVICES
Regular Salaries
Overtime Salaries
Part Time Salaries
Employee Pensions
Employee Insurance
SUPPLIES
Fuels & Lubricants
Uniform Allowance
Operating Supplies
Vending Supplies
Merchandise for Resale
OTHER SERVICES & CHARGES
Other Professional Services
Telephone
Postage
Travel, Conferences & Schools
Publishing
Insurance
Utilities
Repair & Maintenance
Credit Card Fee
Contractual Services
Equipment Rental
Dues & Subscriptions
CAPITAL OUTLAY
Equipment
DEBT SERVICE
Principal
Interest
................... ............................. ... $
140,800
200
101,150
25,000
19,450 $ 286,600
700
400
60,750
17,000
22,400
101,250
2,950
1,550
1,200
5,500
8,250
140,300
34,300
3,000
7,700
6,250
350
211,350
120,000
78,650 198,650
$ 797,850
CHARGES FOR SERVICES
OTHER REVENUES
TRANSFERS
TOTAL
ICE ARENA
REVENUE ANALYSIS
2003
ACTUAL
$ 519,423
65,120
115,408
$ 699,951
2004
ACTUAL
$ ,584,646
53,367
503,797
$ 1,141,810
2005
ADOPTED
$ 599,000
34,400
72,100
$ 705,500
2006
PROPOSED
$ 680,900
37,800
79,150
$ 797,850
CHARGES FOR SERVICES
Ice Rental
Recreation Fees
Admissions
Dry Floor Events
Concessions
Sign Rental
Building Rent
Skate Sharpening
OTHER REVENUE
Vending
Miscellaneous sales
TRANSFERS
Transfer from General Fund
Transfer from Equipment Reserve
TOTAL
... .............................. ............ .... $
389,400
134,500
42,000
15,000
75,000
18,500
2,500
4,000 $
680,900
35,000
2,800
37,800
79,150
79,150
$ 797,850
EQUIPMENT CERTIFICATES - CAPITAL OUTLAY
CAPITAL OUTLAY
TOTAL
2003
ACTUAL
$ 357,100
$ 357,100
2004
ACTUAL
$ 359,216
$ 359,216
2005
ADOPTED
$ 345,000
$ 345,000
2006
PROPOSED
$ 437,000
$ . 437,000
CAPITAL OUTLAY BY TYPE
EXPENDITURE ANALYSIS
Motor Vehicles
Other Equipment
$ 347,000
90,000 $ 437,000
CAPITAL OUTLAY BY DEPARTMENT
STREETS
Motor Vehicles
PARKS
Other Equipment
347,000
90,000
347,000
90,000
$ 437,000
SANITARY LANDFILL
REVENUE ANALYSIS
INTERGOVERNMENTAL REVENUES
OTHER REVENUES
TRANSFERS IN
TOTAL
2003 2004 2005 2006
ACTUAL ACTUAL ADOPTED PROPOSED
$ - $ 5,354 $ - $
214,986 24,170 20,000 25,000
$ 214,986 $ 29,524 $ 20,000 $ 25,000
OTHER REVENUE
Interest Income
....... ............................... ....... $ 25,000
EXPENDITURE ANALYSIS
PERSONAL SERVICES
SUPPLIES
OTHER SERVICES & CHARGES
TRANSFERS OUT
TOTAL
PERSONAL SERVICES
Regular Salaries
Employee Pensions
Employee Insurance
SUPPLIES
Operating Supplies
OTHER SERVICES & CHARGES
Legal Services
Other Professional Services
Utilities
Contractual Services (Boys & Girls Club)
TRANSFERS OUT
Composting Reimbursement
Recycling Rebates
2003
. ACTUAL
$ 16,020
65,331
32,130
. $ 113,481
2004
ACTUAL
$ 22,974
14,151
84,527
36,688
$ 158,340
25,000
$ 25,000
2005
ADOPTED
$ 25,100
10,000
8,500
42,800
$ 86,400
2006
PROPOSED
$ 55,550
10,000
133,500
47,500
$ 246,550
............................................... $
43,800
5,300
6,450 $
55,550
10,000
10,000
20,000
100,000
1,500
12,000
133,500
35,000
12,500 47,500
$ 246,550
GENERAL PROPERTY TAX
INTERGOVERNMENTAL REVENUES
OTHER REVENUES
TRANSFERS IN
TOTAL
SAFETY
REVENUE ANALYSIS
2003
ACTUAL
$
2004
ACTUAL
- $
2005 2006
ADOPTED PROPOSED
- $ - $
36,876
37,559
45,000
40,000
OTHER REVENUE
$ 36,876 $ 37,559 $ 45,000 $ 40,000
Interest Income
Insurance Dividend
10,000
30,000
40,000
$ 40,000
EXPENDITURE ANALYSIS
2003 2004 2005 2006
ACTUAL ACTUAL ADOPTED PROPOSED
$ - $ - $
1,412 6,478 6,700 8,200
12,449 12,404 19,800 22,000
$ 13,861 $ 18,882 $ 26,500 $ 30,200
PERSONAL SERVICES
SUPPLIES
OTHER SERVICES & CHARGES
CAPITAL OUTLAY
TOTAL
PERSONAL SERVICES
Regular Salaries
Employee Pensions
Employee Insurance
. SUPPLIES
Operating Supplies
OTHER SERVICES & CHARGES
Other Professional Services
Travel, Conferences & Schools
Dues & Subscriptions
....... ......................... ............... $
- $
a.............................................,
8,200
8,200
20,000
1,500
500 22,000
$ 30,200
SURFACE WATER MANAGEMENT
GENERAL PROPERTY TAX
INTERGOVTL REVENUES
CHARGES FOR SERVICES
OTHER REVENUES
TOTAL
REVENUE ANALYSIS
2003
ACTUAL
$ 163,421
11,176
51,696
2004
ACTUAL
$ 163,377
10,800
88,504
4,839
$ 226,293 $ 267,520
2005 2006
ADOPTED PROPOSED
$ 175,000 $ 175,000
GENERAL PROPERTY TAX
$ 175,000' $ 175,000
Ad Valorem Tax
Note: Impact Fees are not included.
SUPPLIES
OTHER PROJECTS
TOTAL
.............................................., $ 175,000 $ 175,000
$ 175,000
EXPENDITURE ANALYSIS
2003 2004
ACTUAL ACTUAL
7,187
740,707 98,304
$ 740,707 $ 105,491
2005 2006
ADOPTED PROPOSED
10,000
175,000 165,000
$ 175,000 $ 175,000
SUPPLIES
Operating Supplies
OTHER PROJECTS
NPDES Related Costs
Drainage Projects
10,000 $ 10,000
23,000
142,000
165,000
$ 175,000