7.0. SR 08-30-1993
A.( -\.(
( II
rli< River
ITEM 7.
FROM:
PAT KLAERS, CITY
TOR
TO:
MAYOR & CITY COUNCI
DATE: AUGUST 26, 1993
SUBJECT: BUDGET WORKSESSION
A budget worksession is scheduled with the City Council for
8/30/93. This will be the major agenda item for the City
Council meeting although a few agenda items are scheduled
before we begin our 1994 budget worksession. Following Council
action on these few items, we will then adjourn to the Police
Training Room for our worksession on the proposed 1994 budget.
To assist you in analyzing and understanding the proposed 1994
budget, all Councilmembers are encouraged to bring their
adopted 1993 budget.
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The agenda calls for all information regarding the 1994 budget
and levy to be distributed to the Council on 8/30/93. We will
then discuss and review the issues related to balancing the
municipal budget. A follow up budget worksession is scheduled
for 9/7/93 and at this meeting it is hoped that most of our
1994 municipal budget and levy decisions can be made. In
anticipation of a slightly longer budget process this year, it
is requested that on 8/30/93, the Council add a budget agenda
item to the special City Council meeting that has already been
called for 9/13/93. This should be done by formal Council
action. The discussion of the budget on 9/13 may be necessary
in order to certify to the County the proposed maximum levy and
budget by the 9/15/93 deadline.
The proposed budget at this time looks similar to many of the
previous budgets that have been presented to the City Council.
In this regard, we have about a five percent (5%) gap between
the requested expenditures and the revenues that can
reasonably be assumed to be available with only a minor effect
on the City tax rate. This five percent budget gap between
requested expenditures and available revenues is $145,800. In
three of the past six years we have dealt with larger budget
gaps than this and have always been able to produce a balanced
budget.
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P.O. Box 490 · 13065 Orono Parkway · Elk River, MN 55330 · (612) 441-7420 · Fax: (612) 441-7425
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Everyone should plan on coming to the meeting and staying for a
long worksession. Everyone should come comfortably dressed, as
we may very well be meeting for 3-4 hours on the municipal
budget in order to present all the information to the Council.
The agenda looks something like the following:
1. Briefly introduce the topics and issues related to the
1994 budget.
2. Briefly review the 1993 budget status and the 1993 tax
levy.
3.
4.
Review the 1994 special revenue funds.
Review the 1994 proposed general fund expenditures.
Review the 1994 proposed general fund revenues.
Review the anticipated tax levy and tax rate change.
Discuss the 1994 budget gap and options to close the gap.
5.
6.
7.
8. Review miscellaneous budget issues, Council action that is
needed before 9/15/93 and Council action that is needed
before the December budget public hearing.
All budget figures and data will be distributed at the 8/30
worksession. Staff will be prepared to discuss each budget and
each component of each budget in as much detail as desired by
the City Council. In addition to the actual figures being
presented, there are a number of financial issues that will
need City Council discussion.
AU6 2 6 1993
ELK RIVER CIVIC CENTER COMMI1TEE
.
August 25, 1993
INFORMATION
Ms. Sandy Thackeray
City Clerk
Elk River City Hall
13065 Orono Parkway
Elk River, MN 55330-1743
Dear Sandy,
Our committee met on Tuesday, August 24th to discuss the tasks ahead of us in
relation to our proposed referendum timetable. Due to the length of time needed to
develop an updated survey and prepare a viable feasibility report, we have decided to
e postpone our request for a referendum for the time being.
Therefore, we will not pursue the November 1993 date for a referendum. Our current
thinking is to hold the referendum in January or February 1994. I will contact you
this fall when we have more information. Thank you.
Jeff Gongoll
Chair
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cc: Pat Klaers
Larry Farber
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ADS 1 6 fg93
Sherburne County
AUDITOR
E. DALE PALMER
August 13, 1993
To: City Clerks and Administrators
From: Dale Palmer
Re: Hearing and Continuation of Hearing Dates and
Proposed 1994 Tax Levies
Enclosed is a listing of the dates the School Districts will
be holding the Truth in Taxation Hearings and continuations.
Also enclosed is the Truth in Taxation calendar and other
pertinent information for your use.
The County hearing and continuation dates are set by statute
for December 14, and December 20, 1993. Please set your
hearing and continuation for anytime between November 29 and
December 19, except for December ~ and except for the dates
set by the School District in your City and certify them to
the County Auditor by September 15 along with your Proposed
1994 Property Tax Levy.
If you have any questions, please call and we will try to
answer them.
Ene.
P.O. Box 320
327 King
Elk River, MN 55330
241-2860 0 662-2523 0 1-800-433-5246
1994 TAXES
TRUTH IN TAXATION HEARINGS AND CONTINUATIONS
TAXING DISTRICT
Sherburne County
ISD #726
ISD #727
ISD #728
ISD #742
ISD #477
ISD #882
ISD #51
DATE
TIME
Dee 14, 1993 (Tue) 7:00 P.M.
Continuation:
Dee 20, 1993 (Mon) 7:00 P.M.
Dee 13, 1993 (Mon) 8:00 P.M.
Continuation:
Dee 15, 1993 (Wed) 8:00 P.M.
Dee 13, 1993 (Mon) 7:00 P.M.
Continuation:
Dee 16, 1993 (Thur) 7:00 P.M.
Nov 30, 1993 (Tue) 7:00 P.M.
Continuation:
Dee 7, 1993 (Tue) 7:00 P.M.
Dec. 9, 1993 (Thur) 6:30 P.M.
Continuation:
Dee 16, 1993 (Thur) 6:30 P.M.
Nov 30, 1993 (Tue) 7:00 P.M.
Continuation:
Dee 7, 1993 (Tue) 7:00 P.M.
Dee 6, 1993 (Mon) 7:00 P.M.
Continuation:
Dee 13, 1993 (Mon) 7:00 P.M.
Dee 13, 1993 (Mon) 8:00 P.M.
Continuation:
Dee 15, 1993 (Wed) 8:00 P.M.
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LOCATION
Commissioner's Room
Government Center
Elk River, MN 55330
Becker H.S. Auditorium
Becker H.S. Auditorium
Big Lake Elementary
Media Center
B L Elementary Media Ctr
Community Ed Center,
Elk River
Community Ed Center,
Elk River
Board Room, Dist Admin
628 Roosevelt Rd,
st. Cloud, MN 56301
Board Room, Dist Admin
628 Roosevelt Rd,
St. Cloud, MN 56301
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Middle School Music
Room, Princeton
Middle School Music
Room, Princeton
Board Meeting Room
High School, Monticello
Board Meeting Room
High School, Monticello
Intermediate School,
Media Center,
Foley, MN 56329
Intermediate School,
Media Center,
Foley, MN 56329
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Page 24
..._~..._,~.~.~.,_____r'
fuilary freeze
1be Governor's proposal for a
salary frcc7.e did not become law. The
compromise was a requirement th::l.t
employee compensation be discussed
at tr\lth in taXation hearings.
nunl in taxation
Levy and budget adoption
Unlike prior years when state law
required cities to adopt their final
property tax levy and budget at the
initial (or continuation hearing),
beginning in calendar year 1993,
r cities, counties, and schools must
',adopt final amounts at a "subsequent"
Ii hearing. Cities will. therefore. need to
1. schedule twO hearing dates between
t;NOvember 29 and December 20, and
~tlake the final vote on the levy and
fr. budget at the second hearing.
f~~.. .
Employee compensation Information .
A compromise on the governor's
proposal to freeze salaries of employ-
ees of local governments resulted in a
requirement that a statement appear on. ;
\'1,; the mailed notice and in the newspaper\.!
Wi;idvertisement stating that "informa- .
;rtion on the increases or decreases of
ftbe total budget. including employee ./.
rand independent contractor compensa- ::'
~... ..
ftion. for the prior year, current year, ~~
!:t'
X and proposed budget year, will be
t discussed at the truth in taXation
l~bearing.tt
r In addition. the city must present
the following information on em-
ployee compensation when discussing
the levy and budget at the budget
hearing:
a. The percent of the tot.:l1
prOpOsed budget attributabie to
compensation costs;
b. The number of employees by
general classification. and whether
they are full or part-time;
c. The number and budget for
independent contract employees; and
d. The effect of budget increases
and decreases on proposed property
taX levies.
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LMC Cities Bulletin
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RESOLUTION 92 - 121
RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION AUTHORIZING THE FINAL TAX LEVY
FOR CALENDAR YEAR 1993
WHEREAS, the Elk River City Council has reviewed the City's
anticipated expendit~re.~ for all fun~s in 1993; and,
WHEREAS, the Elk River City Council has considered
revenues for all funds in 1993; and,
WHEREAS, revenues from sources other than property taxes are
insufficient to cover anticipated expenditures of all
funds.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City
of Elk River that the final General Fund Budget in the
amount of $2,217,797 is hereby adopted. .
BElT FURTHER RESOLVED by the Elk River City Council of the
City of Elk River that the following amounts be levied
as property taxes. payable in 1993.
General Fund
Library'
Dam Loan
1977 G.O. Refunding
1989 Fire Referendum Bond
1989 Certificate of Indebtedness
1990 Certificate of Indebtedness
1991 Certificate of Indebtedness
1992 Certificate of Indebtedness
1993 Certificate of Indebtedness
City Owed Special Assessments
Total Proposed 1993 Levy .
$1,872,900
41,700
32,572
32,300
69,768
22,050
23,553
26,710
25,664
30,000
40,580
$2,217,797
Passed and adopted by the City Council of the City
this 14th day of December, 1992.
.d~yf
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ATTEST:
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-76-
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1993 TAX RATE
CLASSIFICATION CORRECTIONS WERE MADE IN 1993 FOR COMMERCIAL/INDUSTRIAL
PROPERTY INCORRECTLY INCLUDED IN THE RURAL TAX DISTRICT. THIS CORRECTION
SIGNIFICANTLY CHANGED THE RURAL TAX RATE CAUSING IT TO BE ARTIFICIALLY
LOW. IN ORDER TO MAKE COMPARABLE COMPARISONS FOR 1994 TAXES, IT
IS NECESSARY TO RECALCULATE THE 1993 TAX RATES ASSUMING A RATIO
OF .9.
ACTUAL 1993 TAX RATE:
(Based on a tax ratio of .6 )
URBAN
RURAL
20.560%
13.122%
RECALCULATED 1993 TAX RATE:
(Based on a tax ratio of .9)
URBAN
RURAL
19.975%
18.034%
ACTUAL 1993 TAX DUE ON 1,000 NTC:
URBAN
RURAL
$205.60
$131.22
RECALCULATED 1993 TAX DUE ON 1,000 NTC:
URBAN
RURAL
$199.75
$180.34
CHANGE IN 1993 TAX DUE BASED ON RECALCULATED 1993 TAX RATE:
(All other 1 993 data remains constant)
(Based on an $86,000 house with a NTC of 1,000)
URBAN
RURAL
Decrease of $5.85
Increase of $49. 1 2
HISTORICAL TAX RATE DATA:
TAXES PAYABLE YEAR
1993 1992
URBAN
RURAL
20.560%
13.122%
17.472%
17.102%
Page 1
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APPROPRIATIONS SUMMARY
1991 1992 1993 1994
Department Actual Actual Adopted Proposed
e MAYOR & COUNCIL $62,402 $50,092 $57,550 $62,850
ECONOMIC DEVELOPMENT 71,581 60,460 53,850 38,900
ELECTIONS 6,368 18,338 7,000 1 2,700
ADMINISTRATION & FINANCE 285,576 281,880 325,450 395,100
LEGAL 31,556 33,672 33,000 35,000
BUILDING & ZONING 219,766 231 ,389 249,900 241,300
DATA PROCESSING 14,903 13,523 1 7,000 22,550
PLANNING COMMISSION 2,948 1 ,465 3,850 4,950
PLANNING 109 226 2,000 123,450
ENGINEERING 21,883 28,074 28,000 28,000
GOVERNMENT BUILDINGS 54,055 53,990 68,900 78,600
POLICE 965,697 1,054,328 1 ,1 01 ,800 1,273,300
e POLICE RESERVES 9,053 6,870 12,900 17,200
FIRE 193,384 197,771 184,850 278,550
EMERGENCY PREPAREDNESS 12,211 11,711 14,300 10,750
STREETS 343,004 428,491 403,250 410,000
EQUIPMENT REPAIR & MAINT. 66,162 64,108 59,950 61,950
SNOW REMOVAL 56,275 38,207 79,700 80,800
STREET LIGHTING 1,013 1,015 1,500 1,500
SHADE TREE 7,034 8,502 9,150 9,350
PARKS 71,637 85,502 74,650 91,900
RECREATION 91,347 83,899 110,150 135,350
SA. CITIZEN PROGRAMS 0 25,052 29,700 34,050
CONTINGENCY 8,731 14,934 78,000 70,000
e TOTAL $2,596,695 $2,793,499 $3,006,400 $3,518,100
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MA YOR & COUNCIL
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPIT AL OUTLAY
TOTAL
1991
ACTUAL
29,046 $
324
25,464
7,568
o
62,402 $
$
$
1992
ACTUAL
28,080 $
286
13,492
8,235
50,093 $
1993
ADOPTED
29,300 $
250
19,650
8,350
o
57,550 $
1994
PROPOSED
29,550
350
17,900
1 5,050
o
62,850
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Part Time Pay
Employee Pensions
Employee Insurance
....................................... $
SUPPLIES AND CHARGES
Office Supplies
CONTRACTUAL SERVICES
Other Professional Services
Printing & Publishing
Insurance
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
Arts Council Contribution
Miscellaneous Programs
CAPIT AL OUTLAY
25,800
2,850
900 $
350
4,000
9,400
4,500
2,000
6,550
5,000
1,500
29,550
350
17,900
15,050
o
$ 62,850
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ECONOMIC DEVELOPMENT
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPITAL OUTLAY
TOTAL
$
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
50,123 $ 48,200 $ 46,050 $ 34,900
883 769 800 0
18,995 10,086 3,650 0
1,580 1 ,406 3,350 4,000
0 0 0
71,581 $ 60,461 $ 53,850 $ 38,900
$
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Salaries
Employee Pensions
Employee Insurance
...... ................................. $
29,600
3,200
2.100 $
34,900
.......................................
SUPPLIES AND CHARGES
o
CONTRACTUAL SERVICES
o
e OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
.......................................
3,600
400
4,000
CAPITAL OUTLAY
o
$ 38,900
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ELECTIONS
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAP IT AL OUTLAY
TOTAL
1991
ACTUAL
o $
o
o
o
6,368
6,368 $
$
$
1992
ACTUAL
11,660 $
1,691
3,401
o
1,587
18,339 $
1993
ADOPTED
o $
o
o
o
7,000
7,000 $
1994
PROPOSED
8,000
1,900
2,700
100
o
12,700
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Part Time Pay
Employee Pensions
Employee Insurance
.. ..... .................... ............ $
SUPPLIES AND CHARGES
Operating Supplies
CONTRACTUAL SERVICES
Other Professional Services
Postage
Printing & Publishing
OTHER CHARGES
Conferences & Schools
CAPIT AL OUTLAY
8,000
o
Q $
1.900
100
100
2.500
100
8,000
1,900
2,700
100
o
$ 12,700
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ADMINISTRA TION & FINANCE
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPITAL OUTLAY
TOTAL
$
1991
ACTUAL
217 ,144 $
5,643
49,556
13,233
o
285,576 $
1992
ACTUAL
231,286 $
5,057
35,273
10,165
o
281,781 $
1993
ADOPTED
251,000 $
6,450
46,350
13,900
7,750
325,450 $
1994
PROPOSED
322,700
6,300
45,300
13,800
7,000
395,100
PERSONAL SERVICES
Regular Pay
Overtime Pay
Employee. Pensions
Employee Insurance
SUPPLIES AND CHARGES
Office Supplies
Motor Fuels & Lubricants
Uniform Allowance
CONTRACTUAL SERVICES
Audit
Other Professional Services
Telephone
Postage
Printing & Publishing
Equipment/Other Repair & Maintenance
Insurance
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
Miscellaneous
CAPIT AL OUTLAY
Equipment
$
EXPENDITURE ANALYSIS
............................. .......... $
.......................................
261,000
6,000
28,400
27.300 $
4,700
200
1 .400
14,500
16,000
3,200
2,500
1,800
4,650
2,650
8,500
1,700
3,600
7,000
$
322,700
6,300
45,300
13,800
7,000
395,100
. LEGAL
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES $ o $ o $ o $ 0
SUPPLIES AND CHARGES 0 0 0 0
CONTRACTUAL SERVICES 31,556 33,672 33,000 35,000
OTHER CHARGES 0 0 0 0
CAPIT AL OUTLAY 0 0 0 0
TOTAL $ 31,556 $ 33,672 $ 33,000 $ 35,000
EXPENDITURE ANALYSIS
PERSONAL SERVICES
$ 0
SUPPLIES AND CHARGES
0
CONTRACTUAL SERVICES
Other Professional Services ....................................... $ 35.000 35,000
OTHER CHARGES
e 0
CAPITAL OUTLAY
0
$ 35,000
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BUILDING & ZONING
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPITAL OUTLAY
TOTAL
1991
ACTUAL
202,169 $
4,413
7,886
5,298
o
219,766 $
$
$
1992
ACTUAL
213,334 $
5,080
9,643
3,332
o
231,389 $
1993
ADOPTED
228,750 $
5,950
8,000
5,700
1,500
249,900 $
1994
PROPOSED
224,250
5,250
4,100
5,300
2,400
241,300
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Overtime Pay
Part Time Pay
Employee Pensions
Employee Insurance
....................................... $
SUPPLIES AND CHARGES
Office Supplies
Operating Supplies
Motor Fuels & Lubricants
Auto Repair Supplies
Uniform Allowance
.........................................
CONTRACTUAL SERVICES
Telephone
Postage
Printing & Publishing
Repair & Maintenance
Insurance
.......................................
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
CAPITAL OUTLAY
Equipment
175,100
1,000
5,750
19,400
23,000 $
1,550
1,300
1,300
250
850
1,100
300
1,200
600
900
5,100
200
20400
$
224,250
5,250
4,100
5,300
2,400
241,300
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PLANNING
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPIT AL OUTLAY
TOTAL
1991
ACTUAL
o $
o
109
o
o
109 $
$
$
1992
ACTUAL
o $
o
427
1,037
o
1,464 $
1993
ADOPTED
0$
o
2,000
o
o
2,000 $
1994
PROPOSED
100,200
3,100
13,500
4,250
2,400
123,450
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Overtime Pay
Part Time Pay
Employee Pensions
Employee Insurance
.......".............................. $
SUPPLIES AND CHARGES
Office Supplies
Operating Supplies
Motor Fuels & Lubricants
Auto Repair Supplies
Uniform Allowance
CONTRACTUAL SERVICES
........................................
Other Professional Services
Telephone
Postage
Printing & Publishing
Repair & Maintenance
Insurance
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
CAPITAL OUTLAY
Equipment
..........................................
74,600
1,700
5,750
8,200
9,950 $
1,900
200
500
150
350
8,000
1,100
1,100
1,500
900
900
4,050
200
2,400
$
100,200
3,100
13,500
4,250
2,400
1 23,450
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DATA PROCESSING
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES $ o $ o $ o $ 0
SUPPLIES AND CHARGES 1,568 1,860 2,800 2,200
CONTRACTUAL SERVICES 11 ,460 11,663 13,300 13,450
OTHER CHARGES 140 0 900 900
CAPIT AL OUTLAY 1,735 0 0 6,000
TOTAL $ 14,903 $ 13,523 $ 17,000 $ 22,550
EXPENDITURE ANALYSIS
PERSONAL SERVICES
$
o
SUPPLIES AND CHARGES
Office Supplies
0.... 0...... 0......... 0......... 0...... $
2.200
2,200
CONTRACTUAL SERVICES
Equipment Repair & Maintenance
Insurance
12,900
550
1 3,450
OTHER CHARGES
Conferences & Schools
900
900
CAP IT AL OUTLAY
Equipment
6.000
$
6,000
22,550
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PLANNING COMMISSION
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES $ o $ o $ o $ 0
SUPPLIES AND CHARGES 0 0 0 0
CONTRACTUAL SERVICES 0 427 0 100
OTHER CHARGES 2,948 1,037 3,850 4,850
CAPIT AL OUTLAY 0 0 0 0
TOTAL $ 2,948 $ 1,464 $ 3,850 $ 4,950
EXPENDITURE ANALYSIS
PERSONAL SERVICES
$
o
SUPPLIES AND CHARGES
o
CONTRACTUAL SERVICES
Insurance
....................................... $
100
100
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
4,550
300
4,850
CAPIT AL OUTLAY
o
$ 4,950
e ENGINEERING
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES $ o $ o $ o $ 0
SUPPLIES AND CHARGES 0 0 0 0
CONTRACTUAL SERVICES 21,883 28,074 28,000 28,000
OTHER CHARGES 0 0 0 0
CAPIT AL OUTLAY 0 0 0 0
TOT AL $ 21,883 $ 28,074 $ 28,000 $ 28,000
EXPENDITURE ANALYSIS
PERSONAL SERVICES
$ 0
SUPPLIES AND CHARGES
0
CONTRACTUAL SERVICES
Other Professional Services ............... ........................ $ 28,000 28,000
OTHER CHARGES
e 0
CAPIT AL OUTLAY
0
$ 28,000
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GOVERNMENT BUdDINGS
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES $ o $ o $ o $ 0
SUPPLIES AND CHARGES 1,933 1,388 2,950 4,900
CONTRACTUAL SERVICES 15,622 15,402 28,750 36,500
OTHER CHARGES 0 0 0 0
CAPIT Al OUTLAY 36,500 37,200 37,200 37,200
TOTAL $ 54,055 $ 53,990 $ 68,900 $ 78,600
EXPENDITURE ANALYSIS
PERSONAL SERVICES
$
o
SUPPLIES AND CHARGES
Operating Supplies
Rug Service
....................... ................ $
4,000
900
4,900
CONTRACTUAL SERVICES
Cleaning Contracts
Repair & Maintenance
Utilities
Insurance
27,000
1,100
4,900
3.500
36,500
OTHER CHARGES
o
CAPIT Al OUTLAY
Building
37,200
$
37,200
78,600
.......................................
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PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPIT AL OUTLAY
TOTAL
POLICE
$
1991
ACTUAL
825,114 $
65,834
51,701
16,137
6,911
965,697 $
1992
ACTUAL
910,326 $
67,981
56,735
15,545
3,742
1,054,329 $
1993
ADOPTED
956,500 $
69,000
49,550
16,000
10,750
1 , 101 ,800 $
1994
PROPOSED
1,091,500
71 ,000
56,750
18,950
35,100
1,273,300
PERSONAL SERVICES
Regular Pay
Overtime Pay
Employee Pensions
Employee Insurance
SUPPLIES AND CHARGES
Office Supplies
Operating Supplies
Motor Fuels & Lubricants
Auto Repair Supplies
Uniform Allowance
CONTRACTUAL SERVICES
Animal Control
Other Professional Services
Telephone
Postage
Printing & Publishing
Auto Repair & Maintenance
Equipment/Other Repair & Maintenance
Insurance
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
Licenses & Taxes
Miscellaneous
CAPITAL OUTLAY
Equipment
$
EXPENDITURE ANALYSIS
....................................... $
848,650
24,000
98,500
120,350 $ 1,091,500
4,600
1 9, 1 50
31,500
5,850
9,900
2,900
1,000
12,000
1,100
400
8,000
17,350
14,000
14,500
500
950
3,000
71 ,000
56,750
18,950
35,100 35,100
$ 1,273,300
.
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FIRE
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPITAL OUTLAY
TOTAL
1991
ACTUAL
111,857 $
14,452
31,111
5,401
30,563
193,384 $
$
$
1992
ACTUAL
121,020 $
11 ,978
26,069
5,417
33,288
197,772 $
1993
ADOPTED
106,250 $
17,400
23,300
5,800
32,100
184,850 $
1994
PROPOSED
113,700
19,650
24,250
6,050
114,900
278,550
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Part Time Pay
Employee Pensions
Employee Insurance
....................................... $
SUPPLIES AND CHARGES
Office Supplies
Operating Supplies
Motor Fuels & Lubricants
Chemicals
Uniform Allowance
CONTRACTUAL SERVICES
Other Professional Services
Telephone
Postage
Printing & Publishing
Building Repair & Maintenance
Equipment Repair & Maintenance
Utilities
Insurance
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
CAPITAL OUTLAY
Building
Equipment
44,550
46,500
8,000
14.650 $
200
16,250
1,800
1,200
200
1,100
750
200
600
1,100
3,000
7,500
10.000
4,750
1.300
28,400
86.500
$
113,700
19,650
24,250
6,050
114,900
278,550
e POLICE RESERVE
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES $ 4,751 $ 3,510 $ 3,450 $ 5,300
SUPPLIES AND CHARGES 414 2,986 4,550 7,500
CONTRACTUAL SERVICES 188 374 100 0
OTHER CHARGES 0 232 2,500 2,000
CAPIT AL OUTLAY 0 0 2,300 2,400
TOTAL $ 5,353 $ 7,102 $ 12,900 $ 17,200
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Part Time Pay ....... ................... ,..... ....... $ 4,500
Employee Pensions ........................................... 350
Employee Insurance ........................................... 450 $ 5,300
SUPPLIES AND CHARGES
Operating Supplies .......................................... 1,650
Uniform Allowance .......................................... 5,850 7,500
e CONTRACTUAL SERVICES
0
OTHER CHARGES
Conferences & Schools ........................................... 2,000 2,000
CAPIT AL OUTLAY
Equipment ........................................... 2.400 2,400
$ 17,200
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EMERGENCY PREPAREDNESS
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPIT AL OUTLAY
TOTAL
1991
ACTUAL
10,438 $
246
770
392
365
12,211 $
$
$
1992
ACTUAL
10,840 $
111
555
205
o
11,711 $
1993
ADOPTED
11,200 $
100
2,500
500
o
14,300 $
1994
PROPOSED
6,050
100
4,100
500
o
10,750
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Employee Pensions
Employee Insurance
............................ ........... $
SUPPLIES AND CHARGES
Operating Supplies
CONTRACTUAL SERVICES
Printing & Publishing
Equipment Repair & Maintenance
Utilities
........................................
OTHER CHARGES
Conferences & Schools
........................................
CAPITAL OUTLAY
Equipment
........................................
4,950
550
550 $
100
100
3,300
700
500
6,050
100
4,100
500
$
o
10,750
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STREETS
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPITAL OUTLAY
TOTAL
1991
ACTUAL
166,993 $
39,881
121,615
1,272
13,243
343,004 $
$
$
1992
ACTUAL
209,082 $
51,892
148,472
1,730
1,314
412,490 $
1993
ADOPTED
191,850 $
57,300
138,850
2,250
13,000
403,250 $
1994
PROPOSED
201,600
59,700
140,950
2,750
5,000
410,000
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Overtime Pay
Part Time Pay
Employee Pensions
Employee Insurance
........ ................ ................. $
SUPPLIES AND CHARGES
Operating Supplies
Motor Fuels & Lubricants
Street Signs
Street Maintenance Supplies
CONTRACTUAL SERVICES
Cleaning Contract
Telephone
Postage
Printing & Publishing
Seal Coat
Street Overlays
Building Rent
Equipment Rent
Uniform Allowance
Utilities
Insurance
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
Licenses & Taxes
CAPITAL OUTLAY
Reserve for Public Works Building
146,850
5,050
4,500
1 7,400
27.800 $
11 ,500
14,400
4,800
29.000
1,000
1 ,400
50
400
50,000
25,000
37,100
2,500
4,000
4,000
15.500
2,000
250
500
5.000
$
201,600
59,700
140,950
2,750
5,000
410,000
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EQUIPMENT REPAIR & MAINTENANCE
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPITAL OUTLAY
TOTAL
1991
ACTUAL
32,238 $
29,002
4,922
o
o
66,162 $
$
$
1992
ACTUAL
29,816 $
22,650
11,643
o
o
64,109 $
1993
ADOPTED
32,650 $
21 ,000
5,300
o
1,000
59,950 $
1994
PROPOSED
34,250
21,900
5,800
o
o
61,950
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Overtime Pay
Employee Pensions
Employee Insurance
.. ..... ......................... ....... $
SUPPLIES AND CHARGES
Operating Supplies
Small Tools
Repair & Maintenance Supplies
CONTRACTUAL SERVICES
Equipment Repair & Maintenance
Equipment Rent
OTHER CHARGES
CAPIT AL OUTLAY
25,300
1,150
3,000
4,800 $
7,000
1,200
13,700
5,600
200
34,250
21,900
5,800
o
o
$ 61,950
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SNOW REMOVAL
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAP IT AL OUTLAY
TOTAL
1991
ACTUAL
44,101 $
10,631
1,543
o
o
56,275 $
$
$
1992
ACTUAL
22,263 $
14,944
1,000
o
o
38,207 $
1993
ADOPTED
65,150 $
12,750
1,800
o
o
79,700 $
1994
PROPOSED
66,400
12,500
1,900
o
o
80,800
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Overtime Pay
Employee Pensions
Employee Insurance
....................................... $
SUPPLIES AND CHARGES
Street Maintenance Supplies
Repair & Maintenance Supplies
e CONTRACTUAL SERVICES
e
Snow Removal Contract
Insurance
OTHER CHARGES
CAPIT AL OUTLAY
38,000
16,700
4,500
7,200 $
10,000
2,500
800
1,100
66,400
12,500
1,900
o
o
$ 80,800
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STREET LIGHTING
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPIT AL OUTLAY
TOTAL
1991
ACTUAL
o $
o
1,013
o
o
1,013 $
$
$
1992
ACTUAL
o $
o
1,015
o
o
1,015 $
1993
ADOPTED
o $
o
1,500
o
o
1,500 $
1994
PROPOSED
o
o
1,500
o
o
1,500
EXPENDITURE ANALYSIS
CONTRACTUAL SERVICES
Utilities
........... ............................ $
1,500 $
$
1,500
1 ,500
SHADE TREE
.
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES $ 1,304 $ 3,441 $ 3,150 $ 3,350
SUPPLIES AND CHARGES 3,730 4,769 4,900 4,900
CONTRACTUAL SERVICES 0 292 1,100 1,100
OTHER CHARGES 0 0 0 0
CAPIT AL OUTLAY 2,000 0 0 0
TOTAL $ 7,034 $ 8,502 $ 9,150 $ 9,350
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay ....................................... $ 2,550
Employee Pensions ....................................... 300
Employee Insurance ........................................ 500 $ 3,350
SUPPLIES AND CHARGES
Operating Supplies ........................................ 4,900 4,900
CONTRACTUAL SERVICES
e Equipment Rent ........................................ 1,100 1,100
OTHER CHARGES
o
CAP IT AL OUTLAY
o
$ 9,350
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PARKS
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAP IT AL OUTLAY
TOTAL
1991
ACTUAL
33,955 $
17,575
17,514
259
2,334
71,637 $
$
$
1992
ACTUAL
44,517 $
1 7,806
15,596
5
5,000
82,924 $
1993
ADOPTED
35,950 $
17,600
16,600
500
4,000
74,650 $
1994
PROPOSED
37,100
18,100
18,200
500
18,000
91,900
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Part Time Pay
Employee Pensions
Employee Insurance
....................................... $
SUPPLIES AND CHARGES
Operating Supplies
Motor Fuels & Lubricants
tit CONTRACTUAL SERVICES
e
Other Professional Services
Telephone
Printing & Publishing
Equipment Rent
Other Rent
Utilities
Insurance
OTHER CHARGES
Conferences & Schools
CAPIT AL OUTLAY
Reserve for Future
Equipment
25,300
4,000
3,000
4,800 $
16,000
2,100
500
1,600
100
3,000
4,000
7,000
2.000
500
3,000
15,000
$
37,100
18,100
18,200
500
18,000
91,900
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RECREA TION
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAPITAL OUTLAY
TOTAL
1991
ACTUAL
51,148 $
10,597
19,907
o
9,695
91,347 $
$
$
1992
ACTUAL
52,627 $
12,774
32,620
619
12,890
111,530 $
1993
ADOPTED
15,600 $
7,500
77,350
o
9,700
11 0, 1 50 $
1994
PROPOSED
16,550
11,900
96,500
700
9,700
135,350
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Employee Pensions
Employee Insurance
....................................... $
SUPPLIES AND CHARGES
Operating Supplies
Ballfield Supplies
CONTRACTUAL SERVICES
728 Area Wide Rec Admin Fees
Telephone
Postage
728 Area Wide Rec Programs
Other Rent
Pool Subsidy
OTHER CHARGES
Conferences & Schools
CAPIT AL OUTLAY
Reserve for Future
12,650
1,500
2.400 $
4,100
7,800
31 ,800
1,000
100
57,900
1,700
4,000
700
9,700
$
16,550
11,900
96,500
700
9,700
135,350
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SR. CITIZEN PROGRAMS
1991
ACTUAL
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAP IT AL OUTLAY
TOTAL
$
$
o $
EXPENDITURE ANALYSIS
PERSONAL SERVICES
Regular Pay
Employee Pensions
Employee Insurance
$
1992
ACTUAL
24,079 $
304
o
669
o
25,052 $
....................................... $
SUPPLIES AND CHARGES
Operating Supplies
CONTRACTUAL SERVICES
Other Professional Services
Printing & Publishing
OTHER CHARGES
Conferences & Schools
Dues & Subscriptions
CAPITAL OUTLAY
Equipment
1993
ADOPTED
26,600 $
300
2,100
700
o
29,700 $
22,050
2,350
3,400 $
250
2,000
100
1,350
50
2.500
$
1994
PROPOSED
27,800
250
2,100
1 ,400
2,500
34,050
27,800
250
2,100
1 ,400
2,500
34,050
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CONTINGENCY
PERSONAL SERVICES
SUPPLIES AND CHARGES
CONTRACTUAL SERVICES
OTHER CHARGES
CAP IT AL OUTLAY
TOTAL
1991
ACTUAL
o $
o
o
8,731
o
8,731 $
$
$
1992
ACTUAL
o $
o
o
14,934
o
14,934 $
1993
ADOPTED
o $
o
o
78,000
o
78,000 $
1994
PROPOSED
o
o
o
70,000
o
70,000
EXPENDITURE ANALYSIS
OTHER CHARGES
Miscellaneous
.................... ................... $
70.000 $
$
70,000
70,000
SOURCE OF FUNDS
1991 1992 1993 1994
e Actual Actual Adopted Proposed
GENERAL PROPERTY TAX $1,210,651 $1,161,536 $1,323,600 $1,540,350
INTERGOVERNMENTAL REVENUES 716,125 831 , 11 7 873,650 924,850
CHARGES i=OR SERVICES 260,333 278,462 281,100 382,000
FINES AND FORFEITS 90,970 103,618 95,000 90,000
LICENSES & PERMITS 144,267 144,652 136,700 164,250
OTHER REVENUES 120,364 97,909 111 ,700 101,700
TRANSFERS 155,053 226,250 184,650 169,150
TOTAL $2,697,763 $2,843,544 $3,006,400 $3,372,300
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SOURCE OF FUNDS
1991 1992 1993 1994
ACTUAL ACTUAL ADOPTED PROPOSED
GENERAL PROPERTY TAX $ 1,210,651 $ 1,161,536 $ 1,323,600 $ 1,540,350
INTERGOVERNMENTAL REVENUES 716,125 831,11 7 873,650 924,850
CHARGES FOR SERVICES 260,333 278,462 281,100 382,000
FINES & FORFEITS 90,970 103,618 95,000 90,000
LICENSES & PERMITS 144,267 144,652 136,700 164,250
OTHER REVENUES 120,364 97,909 111,700 101,700
TRANSFERS 155,053 226,250 184,650 169,150
TOTAL $ 2,697,763 $ 2,843,544 $ 3,006,400 $ 3,372,300
GENERAL PROPERTY TAX
Ad Valorem Tax
...................................... $ 1,540,350 $ 1,540,350
INTERGOVERNMENTAL REVENUES
Local Government Aid
HACA
Police Relief
Gravel Tax
Landfill Surcharge
Urban Street Maintenance
Police Training Reimbursement
242,250
529,200
75,900
30,000
15,000
28,000
4.500
924,850
CHARGES FOR SERVICES
GENERAL GOVERNMENT
Administrative Project Fees
Plan Check Fees
Planning & Zoning Fees
Sewer Inspection Fees
Miscellaneous Sales
Assessment Searches
50,000
60,000
5,000
2,500
1,300
10,000
PUBLIC SAFETY
School Liaison
DARE
Police Contract
Police Contribution (NSP & Landfill)
Impound Fees
Fire Calls & Contracts
48,500
50,000
14,000
1 8,400
900
58,000
PUBLIC WORKS
Street Services
3,000
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RECREATION
Recreation Fees
Softball League Fees
49,000
11 .400
FINES & FORFEITS
Court Fines
90,000
LICENSES & PERMITS
PERMITS
Building Permits
Building Permit Surcharge
Plumbing & Heating Permits
Contractor License Surcharge
100,000
450
18,000
1,800
LICENSES
Dog
Cigarette
Liquor
Amusement
Gas Fitters
Garbage Haulers
Mineral Extraction
Apartment Licenses
Other Business
800
300
23,500
2,300
750
250
10,000
6,000
100
OTHER REVENUE
Interest
Contribution-Municipal Utilities
Contribution-Guardian Angels
Refunds & Reimbursements
25,000
72,000
3,700
1.000
TRANSFERS
Liquor
Landfill
Equipment Reserve-Elections
Equipment Reserve
Street Reserve
Garbage
Sewer
Housing & Redevelopment Authority
Economic Development Authority
113,450
1,200
7,000
15,000
25,000
o
6,000
500
1.000
TOTAL
382,000
90,000
164,250
101,700
169.1 50
$ 3,372,300
.
1994 TAX LEVY, TAX RATE AND STATE AID DATA
THE 1994 GROSS LEVY IS PROPOSED TO INCREASE $185,000. THE TAX RATIO WAS CHANGED
TO .9 FOR 1994. THE NET TAX CAPACITY FOR 1994 TAXES IS NOT AVAILABLE FROM
SHERBURNE COUNTY. THEREFORE, TAX RATES HAVE BEEN CALCULATED BASED ON
SEVERAL ASSUMED NTC GROWTH RATES: 0%; 3%; 5%; & 7%.
Actual 1994 - 0% 1994 - 3% 1994 - 5% 1994-7%
1993 Growth Growth Growth Growth
TAX RATE
URBAN 20.560 22.791 22.127 21 .707 21.301
RURAL 13.122 20.568 19.971 19.591 19.225
% INCREASE IN TAX RATE
URBAN
RURAL
10.85%
56.74%
7.62%
52.19%
5.58%
49.30%
3.60%
46.51 %
$ INCREASE IN TAX DUE
(Based on a NTC of 1,000)
URBAN
RURAL
$23.31
$74.46
$15.67
$68.49
$11.47
$64.69
$7.41
$61.03
The Tax Rate, % Increase in Tax Rate and $ Increase in Tax Due are all estimates and will
e chanQe based on the final 1994 NTC as determined bv Sherburne County.
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