Adopted 2018 Budget. City of Mounds View, Minnesota

Transcription

1 Adopted 2018 Budget City of Mounds View, Minnesota

2 City of Mounds View 2018 Adopted Budget Table of Contents Introduction 1 Truth in Taxation Hearing Presentation 6 Combined budget all funds 25 General fund Summary budget 27 Expenditure summary 28 Capital budget 29 Operating budget 30 Revenue budget 31 City Council, Advisory Commissions 35 City Administrator, Elections 37 Finance 39 Central Services 41 Community Development 43 Police 45 Fire 49 Recreation 51 Parks 53 Forestry 57 Public Works Administration 59 Building and Grounds Maintenance 61 Vehicle and Equipment Maintenance 63 Street Pavement Management 65 Street Snow and Ice Control 67 Street Sign Maintenance 69 Convention and Visitor s Bureau, Miscellaneous, Debt Service 71 Special Revenue Funds Combining Special Revenue Funds Budget 74 Cable TV 75 Forfeiture 77 EDA 79 Community Center 82 Page

3 Table of Contents Page Special Revenue Funds (Continued) Lakeside Park 91 Recycling 93 TIF #5 95 Capital Projects Funds Combining Capital Projects Funds Budget 98 Park Dedication 99 Vehicle and Equipment 101 Special Projects 103 Street Improvement 105 Enterprise Funds Combining Enterprise Funds Budget 108 Water 109 Sanitary Sewer 117 Street Lighting 123 Storm Water 125 Personnel Costs 129 Allocation between funds 139

4 2018 Budget Summary The City Council approved a preliminary property tax levy for 2018 on August 28, This preliminary levy was used by Ramsey County to produce the individual proposed property tax notices that were mailed to property owners in mid-november. A Truth-in-Taxation public hearing was held on Monday, December 4, 2017, to take public input regarding the budget and property tax levy. Final adoption occurred at the City Council meeting on December 11, City Property Tax Levy The City Council passed a property tax levy with an 8.87% increase over This is only the sixth time in the last twelve years that the General fund levy has been increased. For 2018, the City developed the General Fund budget using 90% of Local Government Aid. This is a precaution against a possible shortfall at the state level. The State reports a small deficit going into 2018/19 budget period so there should not be any cuts to the City in General Fund expenditures will increase by $407,335 or 6.19% for This consists of an $330,378 or 5.59% increase in current or operating expenditures and a $76,957 or 11.45% increase in capital outlay, transfers, and debt service expenditures. The City will see a slight increase in revenues from non-tax sources. Effect on the Average Home The median valued home value for 2018 taxes payable increased by 6.76% to $197,300, up from $184,800 in Market values are determined by Ramsey County and not all values change at the same rate. The City of Mounds View s tax levy accounts for approximately 27% of a homeowner s property tax. The majority, 73%, is from other taxing authorities such as Ramsey County, Independent School District 621 and other smaller taxing authorities. The table in the Truth-in-Taxation report attempts to estimate the tax effect on a sample home in Mounds View but does not include possible changes from other taxing authorities. The impact will vary from property to property based on the change in the value of the property. The County will provide the complete impact for all taxing authorities in the Truth-in-Taxation notice that was mailed in mid-november. The City s tax base is made up primarily of residential properties. Mounds View does not have the commercial and Industrial tax base that many other cities have and thus homeowners bear a larger burden of the cost of city services. The City compensates by keeping spending low, ranking 142 nd out of 230 cities over 2500 in population in total expenditures per capita. Spending will drop even further once the street projects and public works facility are complete. The City s net tax levy ranks 194 th out of 230, which means that 193 cities have higher per capita net tax levies. 1

5 General Fund The General Fund accounts for all activity not accounted for in another fund. Activities such as police, fire, street maintenance, snow plowing, parks, recreation, elections, and administration that are most commonly associated with cities are included in the General Fund. Payments on the Fire Bonds are included in the General Fund since these were issued jointly with the cities of Blaine and Spring Lake Park. The City s bond rating was upgraded on October 13, 2008 by Moody s Investors Service from A1 to Aa3 as part of a surveillance review requested by the City. Special Revenue Funds The most significant funds are the Community Center Fund, the Cable TV Fund, the Economic Development Authority (EDA), and Tax Increment District 5 (TIF) Fund. Community Center Fund The Community Center originated from the purchase of the Belle Ray Ballroom in the 1990s and its subsequent remodeling and expansion. About 65% of it is occupied by the City s recreation program, which is run by the YMCA under a contract with the City. 22% of the space is rented out to a child care and as office space. 13% is the banquet facility and is available for rent to the Community and other interested parties. The City contracts with the YMCA for management services for the banquet facility. Sufficient rents are collected from the childcare and office space to cover the operating costs of those spaces. The recreation program and the banquet facility require a subsidy in the form of a transfer from the General Fund to the Community Center Fund. This is set at $190,000 for Cable TV Fund A franchise tax on cable TV subscriptions supports the operation of the Cable TV Fund. This fund provides for the broadcast of City Council meetings, other commissions and committee meetings, and some other city activities over the public access channel. The Federal Communications Commission has made rule changes that could affect broadcasts and communications infrastructure in the future. Economic Development Authority (EDA) and Tax Increment Financing (TIF) TIF District 5 was created in 2005 for the Medtronic development and began collecting increment in The district captures the increase in property taxes (known as TIF) paid by properties within the district as a result of new development in the district. The City may sell bonds or incur other obligations to pay for infrastructure improvements or other support of new development within the city. A separate fund was set up for TIF district 5 plus another fund for the EDA. Expenses specific to a district are recorded in the fund for the district. Expenses that are more general are recorded in the EDA. EDA tax levies, transfers from TIF district 5, and the General Fund support the EDA. 2

6 Capital Projects Funds Capital Projects Funds are used to report major capital acquisition and construction projects separate from ongoing operating activities. These projects will fluctuate significantly from year to year and would distort the results if they were reported with operating activities. Some capital projects may be supported by the sale of bonds. Grants from the federal or state governments may be used to support some or all of some projects. Other projects will be paid out of fund balance. This money usually came from a transfer from an operating fund in a year when it had a surplus at year-end. Special Projects Fund Transfers from the General Fund largely created this fund in years when the General Fund had surpluses at year-end. Major projects that are in the 2017 budget and will receive further consideration by the City Council include: Public Works facility construction City Hall Park - Splash Pad and playground improvements Police Parking security fence and siren upgrades Street Improvement Fund The City adopted a Street and Utility Improvement Program during 2007 that established a general street standard and a financing plan to reconstruct streets and make utility repairs over a nine year period starting in Most streets were built in the 1960s and 1970s and are reaching or have reached the end of their useful lives. The last area was started in 2016 and was completed in 2017 this completes all 25.9 miles of the Street Improvement Program. The Street Improvement levy of $300,000 was discontinued for The City Council will consider a maintenance program to maintain the new streets and address streets that were not part of the Street Program in the 2019 budget and levy. This may include a new street levy. Park Dedication Fund The Park Dedication Fund has built up its cash balance over the years from park dedication fees paid by developers. These fees are due when a development places a more intensive use on a site, thereby creating more demand for park space and facilities. Major projects that are in the 2018 budget and will receive further consideration by the City Council include: City Hall Park redesign Greenfield Park tennis court improvements Vehicle and Equipment Fund The Vehicle and Equipment Fund is the City s savings account for the replacement of vehicles and major pieces of equipment such as loaders, dump trucks, and large lawn mowers. The departments that own and use the equipment make annual transfers to the Vehicle and Equipment Fund that will be fairly constant from year to year. This money is saved up until it is needed to replace a vehicle. When a vehicle reaches the point where it needs replacement, the needed money is transferred back from the Vehicle and Equipment Fund to the department owning the vehicle. This way, the budgets can rise or fall as needed for vehicle replacement without straining the rest of the budget. The City also saves borrowing and interest costs by saving in advance of replacement. 3

7 An extensive analysis is conducted each year to include the remaining life of each vehicle, its eventual replacement cost, and the funds already on hand, to determine the new contribution to the Vehicle and Equipment Fund in the upcoming budget. Enterprise Funds Water Fund This utility provides clean drinking water to all residences and businesses in the city. Water is pumped from wells, processed in a water treatment plant, stored in elevated and ground storage tanks, and delivered to customers through water mains. The City was required by state law to implement a conservation rate schedule beginning in 2010 which will consist of increasing block rates. This will cause heavier users of water to pay a graduated fee that increases as use increases. With the implementation of conservation rates, water use has declined over the last seven years. As a result, the revenue to support the water system has been insufficient even with increases in the variable rate. The City will increase the base rate by $4 per quarter for 2018 to help provide a more stable revenue base. There will be $.10 per thousand gallons increase in the variable rate for This will help recover the cost of ongoing maintenance on water infrastructure. Sanitary Sewer Fund This utility accepts sewage water from all residences and business in the city. Sewage is collected through a system of sewer mains and delivered to the Metropolitan Council Environmental Services (MCES). MCES processes the sewage to remove pollutants and then releases the water into the Mississippi River. The City switched to a rate system in 2004 under which part of the charges are a flat rate for making the service available to each property and part is a variable rate based upon water usage in the previous winter quarter. The flat rate will increase in 2018 to $34.76 per quarter and the variable rate will be $2.77 per 1,000 gallons of water used in the winter quarter. This is a 6% increase to help off-set a 6.59% increase from the MCES. A rate increase will be necessary in 2019, which will support ongoing sewer repairs and maintenance. Street Light Fund This utility pays the electricity charges for all streetlights within the city. A utility rate study is conducted annually to determine if new rates are necessary. No rate increase will be needed to cover increased electric and repair costs for Storm Water Utility This utility constructs and maintains storm sewer lines in the streets as well as ditches and ponds to handle water run off. With the implementation of the Street Improvement Program, Rice Creek Watershed District will require the City to comply with its rules thus a more active maintenance program and construction of more new infrastructure will be required. Most will be addressed thru the Street Improvement Fund. A $1 per quarter rate increase is needed for This will help fund a future project, the dredging of Silver View Pond which could cost up to $2 million to complete. 4

8 Proposed Budget Calendar for 2019 Budget April 1, 2018 May 1 June 11, 2018 June 4, 2018 July 2, 2018 August 6, 2018 August 27 or Sept. 10, 2018 October 1, 2018 November 5, 2018 December 3, 2018 December 3, 2018 December 10, 2018 December 10, 2018 Finance Staff begins preparing budget workpapers Departments develop budgets with City administrator Work session to review Council priorities Work session to review General Fund (GF) Work session additional review if needed of GF Budget Approve preliminary levy and GF Budget Work session to review other funds budgets Work session additional review of all budgets Truth-in-Taxation Meeting (TNT) Work session additional review of all budgets Continuation TNT meeting if needed Public Hearing, Approval of Levy and Budgets 5

9 City of Mounds View Truth in Taxation 6 Meeting December 4, :00 pm

10 Mission Statement 7 Our Mission is to provide high quality public services that effectively address changing citizen and community needs in a fiscally responsible and customer-friendly manner.

11 The Truth in Taxation meeting covers those City and Economic Development Authority (EDA) funds that get a portion of the Citywide tax levy. Those funds are as follows: The General Fund is the City s operating fund and accounts for most city-wide activities, the GO CIP Plan Bond Debt Service Fund accounts for debt service for the PW facility. The EDA fund is the economic development fund of the City. Truth in Taxation 8 General ($4,373,751) Police officer referendum ($85,200)(Part of General Fund) GO Capital Improvement Plan Bonds ($415,034) EDA ($100,000)

12 Expenditures by Purpose General Fund Expenditures by Type Debt service 2% Contingency 0% Capital outlays 1% Transfers 8% Contractual services 24% Personnel 61% Supplies 4%

13 Expenditure Pie Chart General Fund Expenditures by Function 2018 Proposed Budget Streets & Highways 12% Park & Recreation 7% Debt service 2% Other 1% 10 Transfers 8% Public Safety 50% General Government 14% Community Development 6%

14 Expenditure Bar Graph 2016 Actual 2017 Budget 2018 Proposed General Fund Expenditures 4,000,000 3,500,000 3,000, ,500,000 2,000,000 1,500,000 1,000, ,000 - General Government Community Development Public Safety Streets & Highways Park & Recreation Debt service Other Transfers

15 2018 General Fund operating expenditures are proposed to increase by $293,578 or 4.97%, this includes personnel services, materials and supplies, contractual services, and contingency. Total 2018 General Fund expenditures are proposed to increase by $370,535 or 5.63% over General Fund Expenditure Changes General Fund capital expenditures, debt service and transfers are proposed to increase by $76,957 or 11.45%. Capital Outlays and Transfers are the primary drivers of the increase.

16 Revenue Pie Chart Intergovernmenta l 16% General Fund Revenues 2018 Proposed Budget Other revenues 7% Transfers from other funds 2% 13 Licenses & permits 3% Other taxes 6% General property taxes 66%

17 Revenue Bar Graph 2016 Actual 2017 Budget 2018 Proposed General Fund Revenues 14 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0

18 Estimated LGA in 2018 is $736,425, the City included 90% of this in the budget as a precaution from future uncertainty at the state level. Other non-property tax revenues are projected to increase $75,738, this excludes transfers. Fund Balance will be reduced by $250,000 all from Levy Reduction. Budget Summary 2018 General Fund significant budget items 15 The City proposes a 5.63% increase in General Fund spending which includes increases in operational spending of $293,578 and an increase in nonoperational spending (debt service, capital outlay, transfers) of $76,957 for an overall increase of $370,535.

19 Proposed Property Tax Levy % Change $ 405, Property tax base levy $ 3,833,967 $ 4,025,429 Special levy - Police Referendum 205, ,000 Special levy - Police Referendum - 85,200 Special levy - PERA rate increase 39,145 39,145 Debt service levy - Fire bonds 90,835 99,177 Debt service levy - PW Building - 415,034 Capital Project Street Imp. 300,000 - EDA/HRA levy 100, ,000 Total Levy $ 4,568,947 $ 4,973,985

20 Median Market Valued Home in Mounds View $ 197,300 $ % What Your Tax Dollars Buy City Tax on Median Valued Home $ Police % Public Works % Fire % Parks and Recreation % PW Building Debt Service levy % Administration % Community Development % Community Center %

21 Sample Home Tax Impact 2017 Home Home 2018 Taxable City Taxable City Value Tax Value Tax Difference 18 $ 35,475 $ $ 37,871 $ $ , , , , , , ,673 1, ,452 1, ,147 1, ,222 1, ,521 1, ,492 1, ,596 1, ,562 2, ,671 2, ,633 2,

22 Tax Bill Breakdown 19 City of Mounds View 27 cents Ramsey County 38 cents School District 32 cents Other taxing districts 3 cents

23 Tax Levy Per Capita Fridley $ Roseville $ $ $ $ Mounds View $ Arden Hills $ New Brighton $ Blaine $ Shoreview $ Spring Lake Park $ $ $ $ $0.00 1

24 Spending per Capita In the most recent data available from the Office of State Auditor, For cities over 2500 in population the City spending per capita ranked. The state-wide average per capita levy is $414 for cities between 10,000 and 20,000. The City compares favorably at $352 per capita. 142 out of The City net tax levy per capita ranked 194 out of 230

25 Prior Year s Tax Levy Tax Levy 22 General Fund in %, EDA 2.28% total $175,134 General Fund in % or $43,503 General Fund in % or $85,300 General Fund in % or $83,629 No levy increase 2013 No levy increase 2012 General Fund in % or $80,993 Street levy in % or $300,000 No levy increase 2009 No levy increase 2008 No levy increase 2007 No levy increase 2006

26 Summary 23 The City strives to be a good steward of public resources by considering the following: Thoughtful Expenditures, linked to mission and priorities, aimed at sufficiency, and attentive to total cost and value. Maintenance and conservation Commitment to ongoing improvement

27 City of Mounds View 24 Questions?

28 CITY OF MOUNDS VIEW, MINNESOTA Combined 2018 Budget All Funds Special Debt Capital Total General Revenue Service Projects Government Enterprise Total All Total All Fund Funds Funds Funds Funds Funds Funds Funds Revenues: Property taxes $ 4,458,951 $ - $ 415,034 $ - $ 4,873,985 $ - $ 4,873,985 $ 4,468,947 Tax increments - 1,670, ,670,873-1,670,873 1,731,162 All other taxes 384, , , , , ,000 Special assessments ,000 20,000 60,000 80,000 80,000 Licenses & permits 183, , , ,522 Intergovernmental: State categorical aid 984, ,000 1,259,754-1,259,754 1,185,636 County grants - 31, ,455-31,455 71,584 Other local govt. 70,000 23, ,000-93,000 89,000 Charges for services: Culture and recreation - 257, , , ,662 Utility service charges ,081,018 3,081,018 2,969,608 Miscellaneous 16, ,825 2,000 18,825 18,325 Fines 36,600 2, ,600-38,600 44,500 Investment income 115,000 3, , ,800 38, , ,100 Miscellaneous: Other 282, , , , ,076 Total revenues $ 6,531,998 $ 2,218,592 $ 415,234 $ 607,000 $ 9,772,824 $ 3,181,818 $ 12,954,642 $ 12,385,122 25

29 CITY OF MOUNDS VIEW, MINNESOTA Combined 2018 Budget All Funds Special Debt Capital Total General Revenue Service Projects Government Enterprise Total All Total All Fund Funds Funds Funds Funds Funds Funds Funds Expenditures: General government: Personal services 567, , , ,883 Supplies 44, ,291-44,291 43,900 Contractual services 329, , , ,430 Capital outlay ,000 40,000-40,000 31,000 Public safety Personal services 2,534, ,534,404-2,534,404 2,339,133 Supplies 80,670 1, ,770-81,770 95,898 Contractual services 799, , , ,573 Capital outlay 65,036 5,500-84, , , ,955 Public works Personal services 525, , ,243 1,399,943 1,389,195 Supplies 135, , , , ,651 Contractual services 179, ,199 1,741,010 1,920,209 1,795,099 Depreciation , , ,000 Capital outlay ,542,000 2,542, ,320 2,921,320 10,697,667 Sanitation Personal services - 14, ,026-14,026 13,800 Supplies Contractual services - 16, ,929-16,929 17,984 Culture and recreation: Personal services 218, , , , ,465 Supplies 48,948 26, ,625-75,625 78,098 Contractual services 230, , , , ,722 Capital outlay - 207, , , , ,850 Community & Economic development Personal services 380, , , , ,184 Supplies 3, ,075-4,075 3,915 Contractual services 74,652 1,695, ,769,968-1,769,968 1,624,684 Capital outlay - 50, ,000-50,000 50,000 Miscellaneous Personal services 6, ,500-6,500 6,500 Contractual services 82,498-2,475-84,973-84,973 82,211 Debt principal 94,022 40, ,979 7, , ,656 Interest and fiscal charges 24,928 12, , ,510 2, ,629 38,091 Total expenditures 6,426,599 2,714, ,894 2,986,600 12,341,515 3,511,801 15,853,316 22,529,044 Surplus of revenues over (under) expenditures and 105,399 (495,830) 201,340 (2,379,600) (2,568,691) (329,983) (2,898,674) (10,143,922) Other financing sources (uses) Transfers in 172, , , ,000 1,093,628-1,093,628 1,145,475 Transfers out (565,000) (83,543) - (148,284) (796,827) (296,801) (1,093,628) (1,145,475) Total other fin. sources (uses) (392,199) 240, , , ,801 (296,801) - - Net change in fund balance or net assets (286,800) (255,830) 327,624 (2,056,884) (2,271,890) (626,784) (2,898,674) (10,143,922) Add back capital outlay & debt principal , ,453 1,244,250 Fund balance, January 1: 9,195,614 1,473,287-4,142,040 14,810,941 10,520,514 25,331,455 34,231,127 Fund balance, December 31 8,908,814 1,217, ,624 2,085,156 12,539,051 10,280,183 22,819,234 25,331,455 26

30 City of Mounds View 2018 Budget Summary Change from 2017 General Fund: Actual Actual Actual Budget Request Dollar Percent Revenues: Property taxes - Base levy 3,363,602 3,651,411 3,700,381 3,833,967 4,025, , % Special tax levies, Bonds 156, , ,119 90,835 99,177 8, % Special tax levies, Operations 217, , , , ,345 90, % Franchise tax 336, , , , ,000 10, % Other taxes 109,002 47,877 27,556 29,000 29, % Hotel/motel tax 66,367 69,109 67,408 65,000 65, % Licenses and permits 246, , , , ,172 2, % Intergovernmental 941,697 1,038,060 1,090, ,636 1,054,754 78, % Charges for services 14,933 18,942 40,988 16,325 16, % Fines & forfeitures 40,239 36,338 29,278 39,000 36,600 (2,400) -6.15% Interest 521, , , , , % Miscellaneous 355, , , , ,696 (13,130) -4.44% Transfers: DARE Fund - 4, % Water Fund 69, ,828 78,103 2, % Sewer Fund 54,962 56,611 58,309 60,058 61,860 1, % Storm Water Fund 7,168 7,383 7,604 7,832 8, % Street Light Fund 2,462 2,536 2,612 2,690 2, % Vehicle & Equipment Fund 38,316 21,000 22,000 21,600 22, % Debt proceeds - 246, % Total revenues 6,542,216 6,528,644 6,361,704 6,334,264 6,704, , % Expenditures: Legislative Services: City Council 46,030 47,115 47,213 57,527 60,881 3, % Advisory Commissions 14,315 8,720 15,520 15,500 17,000 1, % Subtotal 60,345 55,835 62,733 73,027 77,881 4, % Administrative Services: City Administrator 231, , , , ,610 (12,474) -4.18% Elections 20,053 22,222 47,279 35,000 24,500 (10,500) % Finance 232, , , , ,256 7, % Central Services 207, , , , ,474 26, % Subtotal 691, , , , ,840 11, % Community Development 341, , , , ,547 23, % Police 2,481,263 2,710,053 2,719,071 2,751,241 2,970, , % Fire 511, , , , ,383 36, % Public Works Administration 141, , , , ,962 5, % Parks, Recreation & Forestry: Recreation 99, , , , ,849 3, % Parks 313, , , , ,519 (21,905) -6.09% Forestry 17,379 34,478 29,474 47,486 42,173 (5,313) % Subtotal 430, , , , ,541 (23,856) -4.57% Fleet Services: Building & Grounds Mtnce 126, , , , ,876 (1,781) -1.34% Vehicle & Equipment Mtnce 116,011 84,331 86, , ,448 5, % Subtotal 242, , , , ,324 3, % Streets: Pavement Management 205, , , , ,743 (3,560) -1.51% Snow & Ice Control 196, , , , , % Sign Maintenance 37,342 40,315 37,082 63,877 67,248 3, % Subtotal 439, , , , , % Other Convention & Visitor's Bureau 63,049 65,654 64,038 61,750 61, % Social Service Coordination 19,763 20,178 20,259 20,461 20, % Miscellaneous/contingency 4,926 4,975 5,061 6,500 6, % Transfers to other funds 1,090, , , , ,000 90, % Debt service - 20,268 24,495 24,496 24, % Subtotal 1,177, , , , ,494 90, % Total expenditures 6,517,823 6,499,052 6,530,654 6,584,264 6,954, , % Net change in fund balance 24,393 29,592 (168,950) (250,000) (250,000) - Beginning Fund Balance 9,560,579 9,584,972 9,614,564 9,445,614 9,195,614 Ending Fund Balance 9,584,972 9,614,564 9,445,614 9,195,614 8,945,614-27

31 Community Park Public Percent Legislative Admin Finance Central Development Police Fire & Rec Works Misc. Total Total Variance Change City of Mounds View GENERAL FUND 2018 Budget Summary Current Personnel services $ 39,115 $ 278,635 $ 249,921 $ - $ 380,320 $ 2,534,404 $ - $ 218,678 $ 525,700 $ 6,500 $ 4,233,273 4,014, , % Materials & supplies 2,900 1, ,481 3,375 80,670-48, , , ,636 (6,857) -2.15% Contractual services 35,866 30,165 20, ,993 37, , , , ,199 82,498 1,659,761 1,578,226 81, % Contingency % Current total 77, , , , ,547 2,970, , , ,394 88,998 6,205,813 5,912, , % Other Principal , ,887 94, ,980 (33,958) % Interest , ,609 24,928 22,394 2, % Capital outlays , ,036 46,655 18, % Transfers to other funds , , ,000 90, % Other total , , , ,029 76, % 28 Department Total $ 77,881 $ 310,110 $ 271,256 $ 282,474 $ 421,547 $ 2,970,719 $ 603,383 $ 498,541 $ 840,394 $ 678,494 $ 6,954,799 $ 6,584,264 $ 370, % 2017 Budget 73, , , , ,498 2,751, , , , ,207 6,584,264 Increase (Decrease) 4,854 (22,974) 7,799 26,829 23, ,478 36,187 (23,856) 8,882 90, ,535 Percent change 6.65% -6.90% 2.96% 10.49% 5.78% 7.98% 6.38% -4.57% 1.07% 15.35% 5.63%

32 City of Mounds View 2018 Budget Summary Change from 2017 General Fund: Actual Actual Actual Budget Request Dollar Percent Capital Outlays Legislative Services: City Council % Advisory Commissions % Subtotal % Administrative Services: City Administrator % Elections , % Central Services % Finance % Subtotal , % Community Development % Police % Fire 22,900 38,925 55,059 40,655 65,036 24, % Public Works Administration % Parks, Recreation & Forestry: Recreation % Parks 6,145 14,124-6,000 - (6,000) % Forestry % Subtotal 6,145 14,124-6,000 - (6,000) % Fleet Services: Building & Grounds Mtnce - 246, % Vehicle & Equipment Mtnce 6, % Subtotal 6, , % Streets: Pavement Management % Snow & Ice Control 2, % Sign Maintenance % Subtotal 2, % Other Convention & Visitor's Bureau % Social Service Coordination % Miscellaneous/contingency % Transfers to other funds % Debt service - Fire Bonds % Subtotal % Total expenditures 37, ,778 83,171 46,655 65,036 18, % 29

33 City of Mounds View 2018 Budget Summary Change from 2017 General Fund: Actual Actual Actual Budget Request Dollar Percent Operating Expenditures: Legislative Services: City Council 46,030 47,115 47,115 57,527 60,881 3, % Advisory Commissions 14,315 8,720 8,720 15,500 17,000 1, % Subtotal 60,345 55,835 55,835 73,027 77,881 4, % Administrative Services: City Administrator 231, , , , ,610 (12,474) -4.18% Elections 20,053 22,222 22,222 35,000 24,500 (10,500) % Central Services 207, , , , ,474 26, % Finance 232, , , , ,256 7, % Subtotal 691, , , , ,840 11, % Community Development 341, , , , ,547 23, % Police 2,481,263 2,710,053 2,710,053 2,751,241 2,970, , % Fire 488, , , , ,347 11, % Public Works Administration 141, , , , ,962 5, % Parks, Recreation & Forestry: Recreation 99, , , , ,849 3, % Parks 307, , , , ,519 (15,905) -4.50% Forestry 17,379 34,478 34,478 47,486 42,173 (5,313) % Subtotal 424, , , , ,541 (17,856) -3.46% Fleet Services: Building & Grounds Mtnce 126, , , , ,876 (1,781) -1.34% Vehicle & Equipment Mtnce 109,961 84,331 84, , ,448 5, % Subtotal 236, , , , ,324 3, % Streets: Pavement Management 205, , , , ,743 (3,560) -1.51% Snow & Ice Control 193, , , , , % Sign Maintenance 37,342 40,315 40,315 63,877 67,248 3, % Subtotal 436, , , , , % Other Convention & Visitor's Bureau 63,049 65,654 65,654 61,750 61, % Social Service Coordination 19,763 20,178 20,178 20,461 20, % Miscellaneous/contingency 4,926 4,975 4,975 6,500 6, % Transfers to other funds 1,090, , , , ,000 90, % Debt service - Lease payable - 20,268 20,268 24,496 24, % Subtotal 1,177, , , , ,494 90, % Total expenditures 6,480,110 6,199,274 6,199,274 6,537,609 6,889, , % 30

34 General Fund Revenue Detail Budget Acct Change from 2017 # Description Actual Actual Actual Budget Request Dollar Percent Taxes 3101 Current ad valorem property tax 3,363,602 3,651,411 3,700,381 3,833,967 4,025, , % 3101 Fire bonds 156, , ,119 90,835 99,177 8, % 3101 PERA rate increase property tax 39,145 39,145 39,145 39,145 39, % 3101 Police Officer market rate tax 178, , , , ,200 90, % 3102 Delinquent ad valorem prop tax 12,324 17, % 3111 Manufact home tax - current 19,935 21,331 18,966 20,000 20, % 3112 Manufact home tax - delinquent 8,500 9,280 8,590 9,000 9, % 3125 Excess TIF 62, % 3180 Franchise tax on utilities 336, , , , ,000 10, % 3190 Penalties & interest 5, % 3192 Forfeited tax sales % 3195 Hotel/Motel tax 66,367 69,109 67,408 65,000 65, % Total taxes 4,249,175 4,457,700 4,478,782 4,542,947 4,842, , % Licenses and Permits 3211 Liquor on-sale 16,775 16,800 17,290 16,800 16, % 3212 Liquor off-sale 600 1,477 2, % 3215 Malt on-sale license % 3216 Malt off-sale (15) % 3221 Tobacco license 3,220 3,300 3,300 3,000 3, % 3223 Amusement devices 1, % 3231 Bowling alley % 3232 Garbage hauling 3,150 2,558 3,373 3,000 3, % 3233 Gasoline station % 3234 Used car sales % 3235 Kennel % 3236 Restraurant licenses 3,025 3,806 3,641 3,100 3, % 3238 Transient & solicitor 2,235 2,666 2,130 2,200 2, % 3239 Apartment 26,331 28,967 25,715 26,000 26, % 3240 Rental conversion 3,295 1,335 2,500 1,000 1, % 3241 Dog license 3,454 1,428 7,119 1,200 1, % 3242 Massage therapy % 3243 Chickens and bees (100) % 3250 General contractor 1, ,400 1,100 1, % 3251 HVAC contractor 6,390 5,050 4,840 4,000 4, % 3252 Cement contractor % 3253 Asphalt contractor % 3254 Excavating contractor % 3255 Sign & billboard contractor (200) % 3256 Sewer & water contractor % 3257 Other contractor 2,230 3,430 2,800 1,500 2, % 3258 License check 2,012 2,058 2,132 1,600 1, % 3260 Fire permits 1, , % Subtotal licenses 79,520 79,136 83,893 69,422 71,072 1, % 31

35 General Fund Revenue Detail Budget Acct Change from 2017 # Description Actual Actual Actual Budget Request Dollar Percent 3268 Plan check fee 37,926 23,141 13,751 18,000 18, % 3270 Building permits 79,071 53,481 39,681 50,000 50, % 3271 Fixed fee - building permits 18,592 18,421 20,146 18,000 18, % 3273 HVAC permits 15,070 15,341 14,483 13,000 13, % 3274 Plumbing permits 9,985 6,904 5,655 6,500 6, % 3275 Non-building permits 5,921 7,679 5,314 5,000 5, % 3278 Interim use permits % 3279 Conditional use permits % 3280 Building surcharge 144 1, % 3281 Fixed fee building surcharge 75 (921) (3) % 3282 Mechanical/commercial surcharg 28 (38) % 3283 HVAC surcharge % 3284 Plumbing surcharge % 3286 Water & sewer surcharge % 3287 Commercial plmb surcharge % Subtotal permits 167, , , , ,100 1, % Total licenses & permits 246, , , , ,172 2, % Intergovernmental: 3318 Federal grant 1, , % 3341 Local Government Aid 597, , , , ,783 58, % 3345 Performance Aid - 1,742 1,821-1,800 1, % 3346 PERA Aid 8,671 8,671 8,671 8,671 8, % 3351 Street Aid - MSA maintenance 109, , , , ,000 5, % 3355 Police Aid 126, , , , ,000 10, % 3356 Police training 5,471 5,664 5,628 5,600 9,500 3, % 3357 State police grant 1, % 3359 Other state grants 27,409 36,522 31,298 37,000 32,000 (5,000) % 3370 Other local government revenue 2,000 1, % 3371 IDS # SRO 62,950 64,114 75,839 66,000 70,000 4, % 3375 State pension contribution , % Total intergovernmental 941,697 1,038,060 1,090, ,636 1,054,754 78, % Charges for services 3410 Advertising revenue 1, (200) % 3415 Housing inspections , % 3418 HRA inspections (300) % 3419 Investigations 228 2, % 3421 Police reports 1,723 1,165 1,742 1,200 1, % 3422 Documents / copies % 3423 Customer service % 3425 Book sales - various % 3426 Reimbursed staff time (300) % 3430 Right-of-way 5,615 8,310 24,712 9,000 9, % 3431 Street opening fee % 3432 Tree removal charges - 2,670 8,353 1,000 2,000 1, % 3433 Overload permits % 3458 Zoning letter % 3461 Subdivision 2,100-1,050 1,000 1, % 3462 Variance 1,800 1,800 1,100 1,000 1, % 3463 Rezoning % 3464 Development - non refund % 3466 Comprehensive Plan Amendmen % 3467 PUD amendment % Total charges for services 14,933 18,942 40,988 16,325 16, % 32

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37 General Fund Revenue Detail Budget Acct Change from 2017 # Description Actual Actual Actual Budget Request Dollar Percent Fines and Forfeitures 3510 Ramsey County municipal court 35,010 32,019 25,527 34,000 32,000 (2,000) -5.88% 3515 Mn Highway Patrol % 3520 Administrative offenses 2,621 2, ,500 2,100 (400) % 3525 False alarm charges 2,375 2,125 2,950 2,300 2, % Total fines & forfeitures 40,239 36,338 29,278 39,000 36,600 (2,400) -6.15% Other Revenue 3550 Special assessments 11,601 4,195 3,706 3,000 3, % 3610 Investment income (charge) 521, , , , , % 3630 Billboard Lease 103, , , , ,889 6, % 3631 Water tower rental 98, , , ,950 90,807 (24,143) % 3634 Equipment and space rental 5,268 5,454 1,194 1,150 1, % 3639 Security - 3,782 1, % 3650 Donations 11,485 5,100 4, % 3651 Donations - K9 1,618 1,247 1, % 3654 COPS events ,000 5, % 3656 Tree sales % 3665 Park site permit 12,497 14,940 14,613 14,000 14, % 3679 Vending machine commissions % 3680 Other revenue 46,993 10,584 20,812 11,000 11, % 3685 Insurance reimbursements 59,152 40,145 57,995 30,000 30, % 3690 Cash over / short (22) % 3911 Sale of assets ,338 12,513 5,000 5, % 3912 Resale of materials 4, ,424 2,000 2, % Total other revenue 876, , , , ,696 (13,130) -3.20% Transfers & Debt proceeds 3972 Transfers: Vehicle & Equip replacement 38,316 21,000 22,000 21,600 22, % DARE fund - 4, % Water 69, ,828 78,103 2, % Sewer 54,962 56,611 58,309 60,058 61,860 1, % Storm Water 7,168 7,383 7,604 7,832 8, % Street light 2,462 2,536 2,612 2,690 2, % 3993 Debt proceeds - 246, % Total Transfers & Debt 172, ,902 90, , ,801 4, % Total 6,542,216 6,528,644 6,361,704 6,334,264 6,704, , % 34

38 2018 Budget Summary Change from 2017 Actual Actual Actual Budget Request Dollar Percent City Council ( ): Personnel services 0100 Salaries, regular 29,292 29,292 29,292 34,596 34, % 0300 Social Security 1,129 1,129 1,129 2,647 2, % 0321 PERA ,730 1, % 0500 Workers compensation (31) % Total personnel services 31,417 31,454 31,438 39,146 39,115 (31) -0.08% Materials & supplies 1600 Supplies, operating 1,690 1,635 2,239 2,600 2, % Total materials & supplies 1,690 1,635 2,239 2,600 2, % Contractual services 3030 Other professional services 6,895 6,154 5,882 6,200 9,200 3, % 3610 Memberships 2,801 5,161 5,429 5,681 5, % 3630 Training & conferences 2,633 2,208 1,765 3,200 3, % 4800 Bonding & insurance (50) -7.14% Total contractual services 12,923 14,026 13,536 15,781 19,166 3, % 0.00% Total City Council 46,030 47,115 47,213 57,527 60,881 3, % 15,661 15,775 18,381 21,766 Advisory Commissions ( ): Materials & supplies 1600 Supplies, operating % 2100 Books & periodicals % Total materials & supplies % Contractual services 3030 Other professional services 4,369 2,227 2,641 4,500 4, % 3630 Training & conferences % 3900 Festivities Commission 9,946 6,452 12,879 10,500 12,000 1, % Total contractual services 14,315 8,679 15,520 15,200 16,700 1, % 0.00% Total Advisory Commissions 14,315 8,720 15,520 15,500 17,000 1, % 35

39 Fund: 100 Department: 4100 City Council Account Description Description 1600 Supplies, operating 900 1,000 1,000 1,000 Employee appreciation dinner Strategic planning session supplies 900 1,000 1,000 1,000 Plaques and gift certificates for employee appreciation 2,300 2,600 2,600 2, Other professional services 3, ,000 Strategic planning session(s) facilitator 6,075 6,200 6,200 6,200 Contractual minutes for Council mtgs ( $225 x 24 reg, + 3 special) 9,075 6,200 6,200 9, Memberships Mn Mayor's Association 5,770 5,570 5,651 5,686 North Metro Mayors (Evaluate for value and effectiveness) 5,800 5,600 5,681 5, Conferences 2,000 3,200 3,200 3,600 Council training, LMC conference, RCCLG dinners & NLC conference 2,000 3,200 3,200 3, Bonds & insurance General property & liability ,925 18,300 18,381 21, % -8.16% 0.44% 18.42% Fund: 100 Department: 4110 Advisory Commissions Account Description Description 1600 Supplies, operating Misc supplies for various commissions Copies for Charter Commission Books & periodicals Misc periodicals - Comp plan review, Ordinance revisions Other professional services Misc. consultant services. 2,000 2,000 1,750 1,750 Charter commission legal fees 2,500 2,500 2,250 2,250 Planning Commission meeting minutes 5,000 5,000 4,500 4, Training Misc training & conferences Planning Commissioner training & conferences Festival in the Park 9,500 4,500 5,500 5,500 City Festival in the Park (personnel, supplies) ,500 60th Anniversery - 5,000 5,000 5,000 Fireworks 9,500 9,500 10,500 12,000 15,100 15,100 15,500 17, % 48.77% 2.65% 12.58% 36

40 2018 Budget Summary Change from 2017 Actual Actual Actual Budget Request Dollar Percent Office of the City Administrator ( ): Personnel services 0100 Salaries, regular 177, , , , ,898 (23,588) % 0110 Salaries, over-time % 0150 Salaries, part-time ,903 15, % 0300 Social Security 12,871 15,417 15,115 17,127 16,540 (587) -3.43% 0321 PERA 12,692 15,622 15,518 16,716 14,948 (1,768) % 0400 Group insurance 24,479 20,649 20,981 26,007 27,090 1, % 0500 Workers compensation 1,465 2,325 1,471 1,689 1,347 (342) % Total personnel services 229, , , , ,635 (9,274) -3.22% Materials & supplies 1230 Supplies, equipment ,200 1, % 1600 Supplies, operating % 2100 Books & periodicals % Total materials & supplies ,310 1, % Contractual services 3030 Other professional services , % 3100 Communications ,078 1,300 1, % 3610 Memberships ,340 1, % 3630 Training & conferences 1,335 3,709 1,490 5,850 2,650 (3,200) % 3800 Mileage % Total contractual services 2,330 4,638 13,216 8,865 5,665 (3,200) % Total City Administrator 231, , , , ,610 (12,474) -4.18% 4,830 13,216 10,175 6,975 Elections ( ): Contractual services 3030 Other professional services 20,053 22,222 19,167 35,000 24,500 (10,500) % Total contractual services 20,053 22,222 19,167 35,000 24,500 (10,500) % 7030 Capital outlays , % Total Elections 20,053 22,222 47,279 35,000 24,500 (10,500) % 37

41 Fund: 100 Department: 4130 Office of the City Administrator Account Description Description 1230 Supplies, equipment < $ ,200 1,200 Equipment and phones under the $5,000 capitalization threshold ,200 1, Supplies, Operating Miscellaneous supplies Books & Periodicals Miscellaneous reference books Communications 760 1,300 1,300 1,300 Cell phone service (2) employees 760 1,300 1,300 1, Memberships MAMA - (Administrator) Metro Area Manager's Association - - 1,100 1,100 ICMA - International City Manager's Association Mn City County Managers Association Municipal Clerks & Finance Officers Association ,340 1, Training & conferences MAMA meetings LMC / miscellaneous training Chamber lunches 850 1,000 1,000 1,000 LMC annual conference (2 attendees)(asst. Adm. every other year) Mn City County Managers Assoc conference Mn Clerks and Finance Officers Association (MCFOA) institute training 3,000-3,200 - National ICMA or NLC conference (City Administrator)(every other year) 5,500 2,650 5,850 2, Mileage Miscellaneous IRS rate ,660 5,450 10,175 6, % % 32.83% 27.98% Fund: 100 Department: 4140 Elections Account Description Description 3030 Other professional services 23,200 23,200 22,000 22,000 Ramsey County elections contract ,500 - Special election - 2,500 2,500 2,500 Equip. maint. service costs (voting equip.) 23,200 25,700 35,000 24, Equipment 36,000 29, Voting equipment 36,000 29, ,200 54,700 35,000 24, % -7.60% % % 38

42 2018 Budget Summary Change from 2017 Actual Actual Actual Budget Request Dollar Percent Finance ( ): Personnel services 0100 Salaries, regular 166, , , , ,483 5, % 0300 Social Security 11,908 12,751 13,092 14,330 14, % 0321 PERA 11,808 13,050 13,676 14,050 14, % 0400 Group insurance 21,414 21,860 22,311 25,506 26,910 1, % 0500 Workers compensation 1,273 1,850 1,415 1,615 1,367 (248) % 0990 Severence % Subtotal 212, , , , ,921 7, % Materials & supplies 1230 Supplies, equipment (25) % 1600 Supplies, operating % 2100 Books & periodicals (100) % Subtotal (125) % Contractual services 3030 Other professional 9,811 9,738 9,519 9,615 9, % 3100 Communications % 3430 Printing 1, % 3610 Memberships , % 3630 Training 2,635 2,477 2,037 2,700 3, % 5130 Repairs & maint., equipment 4,298 4,602 4,832 5,414 5, % Subtotal 19,207 18,818 18,598 19,904 20, % Total Financial Services 232, , , , ,256 7, % 39

43 Fund: 100 Department: 4150 Finance Account Description Description 1230 Supplies, equitpment < $ Furniture or equipment under the $5,000 capitalization threshold Supplies, operating Misc supplies - planners, plaques, folders, files, etc Books & periodicals Misc computer & finance books & periodicals Other professional services 9,480 9,660 9,020 9, % of audit ( $32,200, $32,800, $33,400) GFOA financial reporting fee Safety deposit box rental Ramsey County overlapping debt, principal taxpayer reports 10,075 10,255 9,615 9, Communications cell phone ($40 month) Printing Accts Payable & payroll checks & envelopes Invoices, receipts, & bank deposit slips Memberships Government Finance Officer's Association (GFOA) Mn GFOA (2) AICPA Am. Institute of Certified Public Accts MNCPA Mn Society of Certified Public Accountants , Training & conferences Mn GFOA monthly meetings 1,450 1,600 1,700 2,000 Seminars & training GFOA National conference (Defer)($2500) Accounting and software training Mileage 2,375 2,575 2,700 3, Equipment repairs 4,910 5,156 5,414 5,685 40% software support charges (30% each in Water, Sanitary Sewer)(5% ann.) 4,910 5,156 5,414 5,685 20,350 20,886 20,629 21, % 2.63% -1.23% 3.42% 40