Adopted 2016 Budget. City of Mounds View, Minnesota

Transcription

1 Adopted 2016 Budget City of Mounds View, Minnesota

2 City of Mounds View 2016 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 34 City Administrator, Elections 36 Finance 38 Central Services 40 Community Development 42 Police 44 Fire 47 Recreation 49 Parks 51 Forestry 54 Public Works Administration 56 Building and Grounds Maintenance 58 Vehicle and Equipment Maintenance 60 Street Pavement Management 62 Street Snow and Ice Control 64 Street Sign Maintenance 66 Convention and Visitor s Bureau, Miscellaneous, Debt Service 68 Special Revenue Funds Combining Special Revenue Funds Budget 70 Cable TV 71 Forfeiture 73 EDA 75 Community Center 77 Page

3 Table of Contents Page Special Revenue Funds (Continued) Lakeside Park 86 Recycling 88 TIF #5 90 Capital Projects Funds Combining Capital Projects Funds Budget 92 Park Dedication 93 Vehicle and Equipment 95 Special Projects 97 Street Improvement 99 Enterprise Funds Combining Enterprise Funds Budget 101 Water 102 Sanitary Sewer 109 Street Lighting 114 Storm Water 116 Personnel Costs 120 Allocation between funds 130

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5 2016 Budget Summary The City Council approved a preliminary property tax levy for 2016 on September 14, 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 7, 2015, to take public input regarding the budget and property tax levy. Final adoption occurred at the City Council meeting on December 14, City Property Tax Levy The City Council passed a property tax levy with a 1% increase over This is only the fourth time in the last eleven years that the General fund levy has been increased. For 2016, 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 surplus of 1.9 billion going into 2016/17budget period so there should not be any cuts to the City in General Fund expenditures will increase by 2.61% for This consists of a $62,118 or 1.08% increase in current or operating expenditures and $103,966 or 17.35% 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 taxable home value for 2016 taxes payable increased by 3.5% to $153,100, up from $147,900 in This includes the Market Value Homestead Exemption. 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 26% of a homeowner s property tax. The majority, 74%, 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 government. The City compensates by keeping spending low, ranking 119 th out of 227 cities over 2500 in population in total expenditures per capita. Spending will drop even further once the street projects are done. The City s tax levy ranks 142 nd out of 227, which means that 141 cities have higher per capita tax levies. 1

6 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 $170,000 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. Transfers from TIF district 5 and the General Fund support the EDA. 2

7 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 for by money built up in the various capital projects funds. 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 2016 budget and will receive further consideration by the City Council include: Pathway construction and rehab. Splash Pad and playground Community Center exercise area improvements. PW facility schematic design Video and security enhancements at City Hall and Community Center 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 first 22.6 miles have been substantially completed and 3.3 miles are planned for 2016 which will complete the Street and Utility Improvement Program. The City Council will consider a maintenance program once the streets are complete. The City Council will consider replacement of the Public Works facility in The City will use unobligated tax increment, fund balance, Municipal State Aid, franchise fees, interest income, and transfers from utility funds to finance street reconstruction. The City also intends to use a general tax levy. ($300,000 in 2016, 2015, 2014, 2013, 2012, 2011, 2010) The diverse sources of revenue will allow the City to forego the use of special assessments. Assessments have been a major impediment to street reconstruction. Assessments from the last project that was voted down would have been about $3,100. The 2016 street levy will add $37 in taxes to the median taxable valued home. (153,100) 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 2016 budget and will receive further consideration by the City Council include: Groveland Park tennis court improvements Shelter roofing projects Random Park interior building improvements 3

8 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 and large lawn mowers. The funds that own and use the equipment make annual transfers to the Vehicle and Equipment Fund that will be fairly constant from 2005 onward. 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 from the Vehicle and Equipment Fund back to the fund 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. 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 six years. As a result, the revenue to support the water system has been insufficient even with increases in the variable rate. The City will implement a base rate of $6 per quarter for 2016 to off-set the flat revenue. There will be no increase in the variable rate for This will help recover the cost of ongoing maintenance on water infrastructure. Utility Rates can be found on the City s website. 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 2016 to $30.94 per quarter and the variable rate will be $2.46 per 1,000 gallons of water used in the winter quarter. This is an 8% increase to help off-set a 7.27% increase from the MCES. A rate increase will be necessary in 2017, 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. A.25 cent per quarter rate increase will be needed to cover increased electric and repair costs for

9 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. No rate change is needed for A future project that will need to be addressed is the dredging of Silver View Pond which could cost up to $2 million to complete. Proposed Budget Calendar for 2017 Budget May 2, 2016 May 16 June 13, 2016 June 6, 2016 July 5, 2016 (Tuesday) August 1, 2016 August 22 or Sept. 12, 2016 October 3, 2016 November 7, 2016 December 5, 2016 December 5, 2016 December 12, 2016 December 12, 2016 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

10 City of Mounds View Truth in Taxation 6 Meeting December 7, :00 pm

11 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.

12 Truth in Taxation The Truth in Taxation meeting covers those City funds that get a portion of the City-wide tax levy. Those funds are as follows: 8 General ($4,093,813) Street Improvement Capital Projects ($300,000) The General Fund is the City s operating fund and accounts for most city-wide activities, the Street Improvement Fund accounts for street and trail-way improvements.

13 Expenditures by Purpose General Fund Expenditures by Type Fire debt service 2% Contingency 0% Capital outlays 2% Transfers 7% Contractual services 24% Personnel 60% Supplies 5%

14 Expenditure Pie Chart 10 General Fund Expenditures by Function 2016 Proposed Budget Streets & Highways 12% Park & Recreation 8% Other 2% Debt service - Fire Bonds 2% Transfers 7% Public Safety 49% General Government 14% Community Development 6%

15 Expenditure Bar Graph General Fund Expenditures 3,500,000 3,000, ,500,000 2,000,000 1,500, Actual 2015 Budget 2016 Proposed 1,000, ,000 - General Government Community Development Public Safety Streets & Highways Park & Recreation Debt service - Fire Bonds Other Transfers

16 General Fund Expenditure Changes 2016 General Fund operating expenditures are proposed to increase by $62,118 or 1.08%, this includes personnel services, materials and supplies, contractual services, and contingency General Fund capital expenditures, debt service and transfers are proposed to increase by $112,966 or 18.85%. Transfers to other funds and election equipment is the primary driver of the increase. Total 2016 General Fund expenditures are proposed to increase by $175,084 or 2.75% over 2015.

17 Revenue Pie Chart Intergovernmental 15% General Fund Revenues 2016 Proposed Budget Other revenues 7% Transfers from other funds 3% 13 Licenses & permits 3% Other taxes 6% General property taxes 66%

18 Revenue Bar Graph General Fund Revenues 14 $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 $ Actual 2015 Budget 2016 Proposed

19 Budget Summary 2016 General Fund significant budget items The City proposes a 2.75% increase in General Fund spending which includes increases in operational spending of $62,118 and non-operational spending (debt service, capital outlay, transfers) of $112,966 for an overall increase of $175, Estimated LGA in 2016 is $666,792, 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 $37,135, this excludes transfers. Fund Balance will be reduced by $339,307 with $250,000 from Levy Reduction.

20 Proposed Property Tax Levy Property tax base levy $3,665,826 $3,706,549 Special levy - Police Referendum 187, ,000 Special levy - PERA rate increase 39,145 39,145 Debt service levy - Fire bonds 158, ,119 Capital Project Street Imp. $300,000 $300,000 Total Levy $4,350,310 $4,393,813 1% Change $43,503

21 What Your Tax Dollars Buy Median Taxable Valued Home in Mounds View $ 153,100 City Tax on Median Valued Home $ Police % Public Works % Fire % Parks and Recreation % Administration % Street Improvement levy % Community Development % Community Center % $ %

22 Sample Home Tax Impact 2015 Home Home 2016 Taxable City Taxable City Value Tax Value Tax Difference 18 $ 32,450 $ $ 33,542 $ $ (3.55) 80, , (3.45) 139, , (8.86) 198, , (15.27) 257,350 1, ,609 1, (20.83) 316,300 1, ,551 1, (27.24) 375,250 1, ,492 1, (33.65) 432,400 1, ,534 1, (44.62) 486,450 2, ,476 2, (50.48)

23 Tax Bill Breakdown 19 City of Mounds View cents Ramsey County cents School District cents Other taxing districts 6.54 cents

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

25 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. 119 out of The City tax levy per capita ranked 142 out of 227 The state-wide average per capita levy is $388 for cities between 10,000 and 20,000. The City compares favorably at $353 per capita.

26 Prior Year s Budgets 22 Local Government Aid (LGA) to the City has fluctuated but has stabilized with a more stable state economy. $484,724 for 2011, withheld $252,646 $232,078 for 2012, withheld $0 $232,078 for 2013, withheld $0 $597,024 for 2014, withheld $0 $655,951 for 2015, withheld $0 Market Value Homestead Credit was eliminated for 2012 and beyond Tax Levy No levy increase in 2006, 2007, 2008, 2009, 2012, 2013 Street levy in % or $300,000 General Fund in % or $80,993 General Fund in % or $83,629 General Fund in % or $85,300 General Fund proposed 1% for 2016 or $43,503

27 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

28 City of Mounds View 24 Questions?

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30 CITY OF MOUNDS VIEW, MINNESOTA Combined 2016 Budget All Funds Special Capital Total General Revenue Projects Government Enterprise Total All Total All Fund Funds Funds Funds Funds Funds Funds Revenues: Property taxes $ 4,093,813 $ - $ 300,000 $ 4,393,813 $ - $ 4,393,813 $ 4,350,310 Tax increments - 1,555,982-1,555,982-1,555,982 1,625,020 All other taxes 358, , , , , ,000 Special assessments ,000 20,000 55,000 75,000 70,000 Licenses & permits 177, , , ,842 Intergovernmental: State categorical aid 892, ,000 1,167,483-1,167,483 1,193,027 County grants - 30,220 39,300 69,520-69,520 31,877 Other local govt. 66,000 23,000-89,000-89,000 93,000 Charges for services: Culture and recreation - 234, , , ,457 Utility service charges ,783,585 2,783,585 2,771,862 Miscellaneous 16, ,815 1,000 17,815 20,215 Fines 40,000 5,500-45,500-45,500 47,300 Investment income 125,000 5,300 83, ,300 47, , ,900 Miscellaneous: Other 268,844 2,650 6, , , ,995 Total revenues $ 6,038,377 $ 1,979,332 $ 988,300 $ 9,006,009 $ 2,886,885 $ 11,892,894 $ 11,832,805 25

31 CITY OF MOUNDS VIEW, MINNESOTA Combined 2016 Budget All Funds Special Capital Total General Revenue Projects Government Enterprise Total All Total All Fund Funds Funds Funds Funds Funds Funds Expenditures: General government: Personal services 546, , , ,817 Supplies 43, ,325-43,325 43,025 Contractual services 285, , , ,054 Capital outlay 27,000-44,600 71,600-71,600 36,000 Public safety Personal services 2,315, ,315,701-2,315,701 2,207,923 Supplies 92,777 19, , ,277 99,645 Contractual services 731,316 1, , , ,277 Capital outlay 60,059 25,000 84, , , ,325 Public works Personal services 502, , ,742 1,360,242 1,331,058 Supplies 148, , , , ,230 Contractual services 166, ,123 1,594,200 1,760,323 1,654,044 Depreciation , , ,000 Capital outlay - - 5,858,250 5,858, ,183 6,482,433 4,159,663 Sanitation Personal services - 13,469-13,469-13,469 12,588 Supplies - 1,000-1,000-1,000 3,000 Contractual services - 15,751-15,751-15,751 16,289 Culture and recreation: Personal services 218, , , , ,660 Supplies 55,498 21,670-77,168-77,168 78,600 Contractual services 253, , , , ,803 Capital outlay - 52, , , , ,500 Community & Economic development Personal services 352, , , , ,342 Supplies 3, ,230-4,230 3,468 Contractual services 26,573 1,458,200-1,484,773-1,484,773 1,409,568 Capital outlay ,050,000 Miscellaneous Personal services 6, ,500-6,500 6,500 Contractual services 81, ,583-81,583 73,378 Debt principal 148, ,286 9, , ,789 Interest and fiscal charges 22, ,817-22,817 40,704 Total expenditures 6,087,828 2,229,325 6,764,850 15,082,003 3,666,152 18,748,155 17,165,250 Surplus of revenues over (under) expenditures and (49,451) (249,993) (5,776,550) (6,075,994) (779,267) (6,855,261) (5,332,445) Other financing sources (uses) Transfers in 164, , ,000 1,062,475 83,000 1,145,475 1,212,947 Transfers out (445,000) (75,331) (105,000) (625,331) (520,144) (1,145,475) (1,212,947) Total other financing sources (uses) (280,856) 220, , ,144 (437,144) - - Net change in fund balance or net assets (330,307) (29,993) (5,278,550) (5,638,850) (1,216,411) (6,855,261) (5,332,445) Add back capital outlay & debt principal , ,739 1,244,250 Fund balance, January 1: 9,560,429 1,279,906 8,043,302 18,883,637 11,082,653 29,966,290 30,737,999 Fund balance, December 31 9,230,122 1,249,913 2,764,752 13,244,787 10,499,981 23,744,768 26,649,804 26

32 City of Mounds View 2016 Budget Summary Y-T-D /30/ Change from 2015 General Fund: Actual Actual Actual Budget Actual Request Dollar Percent Revenues: Property taxes - Base levy 3,355,230 3,328,796 3,363,602 3,665,826 3,330,714 3,706,549 40, % Special tax levies, Bonds 93, , , , ,119 (4,220) -2.67% Special tax levies, Operations 229, , , , ,145 7, % Franchise tax 219, , , , , ,000 10, % Other taxes 204, , ,002 30,000 39,840 29,000 (1,000) -3.33% Hotel/motel tax 54,088 60,364 66,367 56,000 60,886 64,000 8, % Licenses and permits 162, , , , , , % Intergovernmental 587, , , , , ,483 10, % Charges for services 27,856 24,141 14,933 19,215 16,825 16,815 (2,400) % Fines & forfeitures 52,054 40,754 40,239 41,000 30,299 40,000 (1,000) -2.44% Interest 116,056 (315,747) 521, ,000 (3,535) 125, % Miscellaneous 308, , , , , ,844 12, % Transfers: Water Fund 65,410 67,372 69,393 71,475-73,619 2, % Sewer Fund 51,807 53,361 54,962 56,611-58,309 1, % Storm Water Fund 6,756 6,959 7,168 7,383-7, % Street Light Fund 2,320 2,390 2,462 2,536-2, % Vehicle & Equipment Fund 11,340 23,736 38,316 21,000-22,000 1, % Street Improvement % Total revenues 5,549,142 5,345,615 6,542,216 6,116,744 4,891,760 6,202,521 85, % Expenditures: Legislative Services: City Council 43,857 42,644 46,030 53,153 42,723 51,565 (1,588) -2.99% Advisory Commissions 7,600 8,117 14,315 15,100 8,454 15, % Subtotal 51,457 50,761 60,345 68,253 51,177 66,665 (1,588) -2.33% Administrative Services: City Administrator 228, , , , , ,882 5, % Elections 38,205 19,955 20,053 59,200 16,880 61,700 2, % Finance 238, , , , , ,362 11, % Central Services 176, , , , , ,986 7, % Subtotal 681, , , , , ,930 26, % Community Development 310, , , , , ,720 9, % Police 2,407,178 2,493,219 2,481,263 2,761,401 2,417,700 2,752,111 (9,290) -0.34% Fire 448, , , , , ,522 28, % Public Works Administration 124, , , ,129 99, ,341 (3,788) -2.67% Parks, Recreation & Forestry: Recreation 95, ,502 99, , , ,413 1, % Parks 319, , , , , ,600 25, % Forestry 53,757 3,744 17,379 87,257 19,048 67,889 (19,368) % Subtotal 468, , , , , ,902 7, % Fleet Services: Building & Grounds Mtnce 131, , , , , ,044 (13,748) -9.63% Vehicle & Equipment Mtnce 93,798 89, , ,379 83, ,805 1, % Subtotal 225, , , , , ,849 (12,322) -4.81% Streets: Pavement Management 197, , , , , ,346 (130) -0.06% Snow & Ice Control 115, , , , , ,079 (9,390) -6.28% Sign Maintenance 35,356 38,861 37,342 65,424 29,921 66,957 1, % Subtotal 348, , , , , ,382 (7,987) -1.80% Other Convention & Visitor's Bureau 51,384 57,346 63,049 53,200 52,052 60,800 7, % Social Service Coordination 19,221 19,548 19,763 20,178 20,178 20, % Miscellaneous/contingency 3,176 4,877 4,926 6,500 4,635 6, % Transfers to other funds 245, ,000 1,090, , , , % Debt service ,242 24,323 24, % Subtotal 318, ,771 1,177, ,000 95, , , % Total expenditures 5,386,387 5,441,319 6,517,823 6,366,744 5,096,425 6,541, , % Net change in fund balance 162,755 (95,704) 24,393 (250,000) (204,665) (339,307) (89,307) Beginning Fund Balance 9,493,378 9,656,133 9,560,429 9,584,822 9,584,822 9,334,822 Ending Fund Balance 9,656,133 9,560,429 9,584,822 9,334,822 9,380,157 8,995,515 (89,307) 27

33 City of Mounds View GENERAL FUND 2016 Budget Summary Community Park Public Percent Legislative Admin Finance Central Development Police Fire & Rec Works Misc. Total Total Variance Change Current Personnel services $ 33,265 $ 276,432 $ 236,476 $ - $ 352,247 $ 2,315,701 $ - $ 218,225 $ 502,500 $ 6,500 $ 3,941,346 $ 3,791,983 $ 149, % Materials & supplies 2, ,765 3,900 92,777-55, , , , % Contractual services 30,500 30,215 20, ,221 26, , , , ,123 81,583 1,543,871 1,631,302 (87,431) -5.36% Contingency #DIV/0! Current total 66, , , , ,720 2,747, , , ,572 88,083 5,829,666 5,767,548 62, % Other Principal , , , ,789 32, % Interest , ,817 35,010 (12,193) % Capital outlays - 36, ,000 55, , ,275 (12,216) % Transfers to other funds , , , , % Other total - 36, , , , , , , % 28 Department Total $ 66,665 $ 343,582 $ 257,362 $ 242,986 $ 382,720 $ 2,752,111 $ 594,522 $ 526,902 $ 817,572 $ 557,406 $ 6,541,828 $ 6,366,744 $ 175, % 2015 Budget 68, , , , ,133 2,761, , , , ,000 6,366,744 Increase (Decrease) (1,588) 7,752 11,393 7,142 9,587 (9,290) 28,904 7,875 (24,097) 137, ,084 Percent change -2.33% 2.31% 4.63% 3.03% 2.57% -0.34% 5.11% 1.52% -2.86% 32.72% 2.75%

34 City of Mounds View 2016 Budget Summary Y-T-D /30/ Change from 2015 General Fund: Actual Actual Actual Budget Actual Request Dollar Percent Capital Outlays Legislative Services: City Council % Advisory Commissions % Subtotal % Administrative Services: City Administrator % Elections ,000-36, % Central Services % Finance % Subtotal ,000-36, % Community Development % Police 10,616 59,860-19,400 11,707 5,000 (14,400) % Fire - 5,736 22,900 38,925-55,059 16, % Public Works Administration % Parks, Recreation & Forestry: Recreation % Parks - 8,016 6,145-15, % Forestry % Subtotal - 8,016 6,145-15, % Fleet Services: Building & Grounds Mtnce % Vehicle & Equipment Mtnce - - 6, % Subtotal - - 6, % Streets: Pavement Management % Snow & Ice Control - - 2,618 13,950 3,588 - (13,950) % Sign Maintenance % Subtotal - - 2,618 13,950 3,588 - (13,950) % Other Convention & Visitor's Bureau % Social Service Coordination % Miscellaneous/contingency % Transfers to other funds % Debt service - Fire Bonds % Subtotal % Total expenditures 10,616 73,612 37, ,275 30,831 96,059 (12,216) % 29

35 City of Mounds View 2016 Budget Summary Y-T-D /30/ Change from 2015 General Fund: Actual Actual Actual Budget Actual Request Dollar Percent Operating Expenditures: Legislative Services: City Council 43,857 42,644 46,030 53,153 42,723 51,565 (1,588) -2.99% Advisory Commissions 7,600 8,117 14,315 15,100 8,454 15, % Subtotal 51,457 50,761 60,345 68,253 51,177 66,665 (1,588) -2.33% Administrative Services: City Administrator 228, , , , , ,882 5, % Elections 38,205 19,955 20,053 23,200 16,880 25,700 2, % Central Services 176, , , , , ,986 7, % Finance 238, , , , , ,362 11, % Subtotal 681, , , , , ,930 26, % Community Development 310, , , , , ,720 9, % Police 2,396,562 2,433,359 2,481,263 2,742,001 2,405,993 2,747,111 5, % Fire 448, , , , , ,463 12, % Public Works Administration 124, , , ,129 99, ,341 (3,788) -2.67% Parks, Recreation & Forestry: Recreation 95, ,502 99, , , ,413 1, % Parks 319, , , , , ,600 25, % Forestry 53,757 3,744 17,379 87,257 19,048 67,889 (19,368) % Subtotal 468, , , , , ,902 7, % Fleet Services: Building & Grounds Mtnce 131, , , , , ,044 (13,748) -9.63% Vehicle & Equipment Mtnce 93,798 89, , ,379 83, ,805 1, % Subtotal 225, , , , , ,849 (12,322) -4.81% Streets: Pavement Management 197, , , , , ,346 (130) -0.06% Snow & Ice Control 115, , , , , ,079 4, % Sign Maintenance 35,356 38,861 37,342 65,424 29,921 66,957 1, % Subtotal 348, , , , , ,382 5, % Other Convention & Visitor's Bureau 51,384 57,346 63,049 53,200 52,052 60,800 7, % Social Service Coordination 19,221 19,548 19,763 20,178 20,178 20, % Miscellaneous/contingency 3,176 4,877 4,926 6,500 4,635 6, % Transfers to other funds 245, ,000 1,090, , , , % Debt service - Lease payable ,242 24,323 24, % Subtotal 318, ,771 1,177, ,000 95, , , % Total expenditures 5,375,771 5,367,707 6,480,110 6,258,469 5,065,594 6,445, , % 30

36 General Fund Revenue Detail Budget Y-T-D Acct /30/ Change from 2015 # Description Actual Actual Actual Budget Actual Request Dollar Percent Taxes 3101 Current ad valorem property tax 3,355,230 3,328,796 3,363,602 3,665,826 3,330,714 3,706,549 40, % 3101 Fire bonds 05 & notes 11 93, , , , ,119 (4,220) -2.67% 3101 PERA rate increase property tax 39,145 39,145 39,145 39,145-39, % 3101 Police Officer property tax 190, , , , ,000 7, % 3102 Delinquent ad valorem prop tax 37,854-12,324-14, % 3111 Manufact home tax - current 19,740 19,949 19,935 20,000-20, % 3112 Manufact home tax - delinquent 6,977 9,209 8,500 10,000 5,073 9,000 (1,000) % 3125 Excess TIF 131, ,766 62,069-18, % 3180 Franchise tax on utilities 219, , , , , ,000 10, % 3190 Penalties & interest 8,087 5,256 5,817-2, % 3192 Forfeited tax sales % 3195 Hotel/Motel tax 54,088 60,364 66,367 56,000 60,886 64,000 8, % Total taxes 4,156,270 4,203,182 4,249,175 4,391,310 3,673,234 4,451,813 60, % Licenses and Permits 3211 Liquor on-sale 16,660 16,770 16,775 16,800 16,800 16, % 3212 Liquor off-sale , % 3215 Malt on-sale license % 3216 Malt off-sale (15) % 3221 Tobacco license 3,220 2,990 3,220 2,900 3,300 2, % 3223 Amusement devices 1,280 1,168 1,072 1, , % 3231 Bowling alley % 3232 Garbage hauling 2,820 2,906 3,150 2,800 2,558 2, % 3233 Gasoline station 1, % 3234 Used car sales % 3235 Kennel % 3236 Restraurant licenses 3,817 3,172 3,025 3,200 3,806 3,100 (100) -3.13% 3237 Cabaret & Dance % 3238 Transient & solicitor 2,883 4,559 2,235 2,200 2,666 2, % 3239 Apartment 23,796 24,981 26,331 24,000 28,787 26,000 2, % 3240 Rental conversion 1,935 3,835 3,295 1,000 1,235 1, % 3241 Dog license 3,449 1,197 3,454 1,200 1,408 1, % 3242 Massage therapy % 3243 Chickens and bees % 3250 General contractor 1, ,340 1, , % 3251 HVAC contractor 4,444 3,795 6,390 3,800 3,450 3, % 3252 Cement contractor % 3253 Asphalt contractor (100) % 3254 Excavating contractor % 3255 Sign & billboard contractor % 3256 Sewer & water contractor (50) % 3257 Other contractor 1,770 1,320 2,230 1,100 3,070 1, % 3258 License check 1,699 1,844 2,012 1,200 1,953 1, % 3260 Fire permits 1, , % Subtotal licenses 74,609 73,880 79,520 66,242 75,904 68,822 2, % 31

37 General Fund Revenue Detail Budget Y-T-D Acct /30/ Change from 2015 # Description Actual Actual Actual Budget Actual Request Dollar Percent 3262 Grading permit % 3268 Plan check fee 11,504 35,505 37,926 18,000 21,331 18, % 3270 Building permits 38,597 54,272 79,071 50,000 48,237 50, % 3271 Fixed fee - building permits 17,259 16,009 18,592 20,000 17,921 18,000 (2,000) % 3272 Wetland buffer permit 30 - (7) % 3273 HVAC permits 8,980 16,145 15,070 11,000 13,957 11, % 3274 Plumbing permits 5,492 8,495 9,985 6,000 6,289 6, % 3275 Non-building permits 5,921 4,839 5,921 5,000 7,619 5, % 3279 Conditional use permits 400 1, % 3280 Building surcharge (54) % 3281 Fixed fee building surcharge % 3282 Mechanical/commercial surcharg (31) (136) % 3283 HVAC surcharge % 3284 Plumbing surcharge 109 (16) % 3286 Water & sewer surcharge % 3287 Commercial plmb surcharge (27) % Subtotal permits 88, , , , , ,600 (2,000) -1.81% Total licenses & permits 162, , , , , , % Intergovernmental: 3318 Federal grant 3,276 2,761 1, % 3341 Local Government Aid 232, , , , , ,112 9, % 3346 PERA Aid 8,671 8,671 8,671 8,671 4,335 8, % 3351 Street Aid - MSA maintenance 106, , , , , , % 3355 Police Aid 120, , , , , ,000 5, % 3356 Police training 6,310 5,810 5,471 6,000 5,664 5,700 (300) -5.00% 3357 State police grant - 1,862 1, % 3359 Other state grants 35,067 81,764 27,409 37,000 28,352 37, % 3370 Other local government revenue 6, , % 3371 IDS # SRO 68,490 68,647 62,950 70,000 64,114 66,000 (4,000) -5.71% Total intergovernmental 587, , , , , ,483 10, % Charges for services 3410 Advertising revenue 770 1,060 1, % 3415 Housing inspections % 3418 HRA inspections 2,808 1, ,000-1,000 (1,000) % 3419 Investigations , % 3421 Police reports 1,191 1,666 1,723 1,200 1,128 1, % 3422 Documents / copies % 3423 Customer service % 3425 Book sales - various % 3426 Reimbursed staff time , (500) % 3430 Right-of-way 15,754 15,778 5,615 9,000 9,054 9, % 3431 Street opening fee % 3432 Tree removal charges 1,120 (2,320) - 2,000-1,000 (1,000) % 3433 Overload permits 3,050 3, % 3458 Zoning letter % 3461 Subdivision ,100 1,000-1, % 3462 Variance 1,400 1,800 1,800 1,000 1,800 1, % 3463 Rezoning % 3464 Development - non refund % 3465 Code appeal % 3466 Comprehensive Plan Amendmen % 3467 PUD amendment % Total charges for services 27,856 24,141 14,933 19,215 16,825 16,815 (2,400) % 32

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39 General Fund Revenue Detail Budget Y-T-D Acct /30/ Change from 2015 # Description Actual Actual Actual Budget Actual Request Dollar Percent Fines and Forfeitures 3510 Ramsey County municipal court 43,263 34,279 35,010 33,000 26,845 34,000 1, % 3515 Mn Highway Patrol % 3520 Administrative offenses 5,079 2,780 2,621 5,000 2,029 3,000 (2,000) % 3525 False alarm charges 3,075 2,775 2,375 2,500 1,375 2, % Total fines & forfeitures 52,054 40,754 40,239 41,000 30,299 40,000 (1,000) -2.44% Other Revenue 3550 Special assessments 4,160 2,873 11,601 3,000 2,112 3, % 3610 Investment income (charge) 116,056 (315,747) 521, ,000 (3,535) 125, % 3630 Billboard Lease 86, , , , , ,562 7, % 3631 Water tower rental 91,417 95,063 98, , , ,932 4, % 3634 Equipment and space rental 4,799 4,631 5,268 4,000 5,454 4, % 3639 Security 2, , % 3650 Donations 50 1,387 11,485-4, % 3651 Donations - K9 1,247 2,612 1, , % 3655 City fines % 3665 Park site permit 15,703 15,864 12,497 13,000 14,087 13, % 3679 Vending machine commissions % 3680 Other revenue 13,585 84,695 46,993 11,000 11,423 11, % 3685 Insurance reimbursements 76,905 60,685 59,152 10,000 5,512 10, % 3690 Cash over / short (17) 9 (22) % 3911 Sale of assets 7,500 13, ,000 28,338 5, % 3912 Resale of materials 4,017 3,388 4,105 2, , % Total other revenue 424,734 70, , , , ,844 12, % Transfers & Debt proceeds 3972 Transfers: Vehicle & Equip replacemen 11,340 23,736 38,316 21,000 22,000 1, % DARE fund , % Water 65,410 67,372 69,393 71,475 73,619 2, % Sewer 51,807 53,361 54,962 56,611 58,309 1, % Storm Water 6,756 6,959 7,168 7,383 7, % Street light 2,320 2,390 2,462 2,536 2, % 3993 Debt proceeds % Total Transfers & Debt 137, , , ,005 4, ,144 5, % Total 5,549,142 5,345,615 6,542,216 6,116,744 4,891,760 6,202,521 85, % 33

40 2016 Budget Summary Y-T-D /30/ Change from 2015 Actual Actual Actual Budget Actual Request Dollar Percent City Council ( ): Personnel services 0100 Salaries, regular 29,292 29,292 29,292 29,388 26,851 29, % 0300 Social Security 1,482 1,129 1,129 2,248 1,035 2, % 0321 PERA , , % 0500 Workers compensation % Total personnel services 31,716 31,369 31,417 33,228 28,845 33, % Materials & supplies 1600 Supplies, operating 1, ,690 2,300 1,635 2, % Total materials & supplies 1, ,690 2,300 1,635 2, % Contractual services 3030 Other professional services 5,068 5,115 6,895 9,075 4,371 6,200 (2,875) % 3610 Memberships 2,831 2,831 2,801 5,800 5,161 5,600 (200) -7.06% 3630 Training & conferences 1,884 1,703 2,633 2,000 2,208 3,200 1, % 4800 Bonding & insurance (50) -7.29% Total contractual services 10,502 10,335 12,923 17,625 12,243 15,700 (1,925) % Capital outlays % Total City Council 43,857 42,644 46,030 53,153 42,723 51,565 (1,588) -3.72% 19,925 18,300 Advisory Commissions ( ): Materials & supplies 1600 Supplies, operating % 2100 Books & periodicals % Total materials & supplies % Contractual services 3030 Other professional services 2,030 3,250 4,369 5,000 1,961 5, % 3630 Training & conferences % 3900 Festivities Commission 5,444 4,867 9,946 9,500 6,452 9, % Total contractual services 7,600 8,117 14,315 14,800 8,413 14, % Capital outlays % Total Advisory Commissions 7,600 8,117 14,315 15,100 8,454 15, % 34

41 Fund: 100 Department: 4100 City Council Account Description Description 1600 Supplies, operating ,000 Employee appreciation dinner Strategic planning session supplies ,000 Plaques and gift certificates for employee appreciation 1,600 2,300 2,300 2, Other professional services 500 3,000 3,000 - Strategic planning session(s) facilitator 7,425 7,425 6,075 6,200 Contractual minutes for Council mtgs ( $225 x 24 reg, + 3 special) 7,925 10,425 9,075 6, Memberships Mn Mayor's Association 2,801 2,801 5,770 5,570 North Metro Mayors 2,826 2,826 5,800 5, Conferences 1,800 2,000 2,000 3,200 Council training, LMC conference, RCCLG dinners & NLC conference 1,800 2,000 2,000 3, Bonds & insurance 1, General property & liability 1, ,151 18,451 19,925 18, % 21.78% 7.99% -8.16% 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 2,000 2,000 Charter commission legal fees 2,500 2,500 2,500 2,500 Planning Commission meeting minutes 5,000 5,000 5,000 5, Training Misc training & conferences Planning Commissioner training & conferences Festival in the Park 4,500 4,500 9,500 4,500 City Festival in the Park (personnel, supplies) ,000 Fireworks 4,500 4,500 9,500 9,500 10,150 10,150 15,100 15, % 0.00% 48.77% 0.00% 35

42 2016 Budget Summary Y-T-D /30/ Change from 2015 Actual Actual Actual Budget Actual Request Dollar Percent Office of the City Administrator ( ): Personnel services 0100 Salaries, regular 177, , , , , ,356 5, % 0110 Salaries, over-time % 0150 Salaries, part-time ,872-1, % 0300 Social Security 12,929 13,216 12,871 16,156 14,117 16, % 0321 PERA 12,675 12,817 12,692 15,699 13,844 16, % 0400 Group insurance 22,579 24,255 24,479 24,008 18,928 24, % 0500 Workers compensation ,465 1,914 2,325 1,771 (143) -7.47% Total personnel services 226, , , , , ,432 7, % Materials & supplies 1230 Supplies, equipment % 1600 Supplies, operating % 2100 Books & periodicals % Total materials & supplies % Contractual services 3100 Communications , % 3610 Memberships % 3630 Training & conferences 1,451 1,574 1,335 5,500 3,690 2,650 (2,850) % 3800 Mileage % Total contractual services 2,297 2,598 2,330 6,825 4,414 4,515 (2,310) % Total City Administrator 228, , , , , ,882 5, % 7,660 5,450 Elections ( ): Contractual services 3030 Other professional services 38,205 19,955 20,053 23,200 16,880 25,700 2, % Total contractual services 38,205 19,955 20,053 23,200 16,880 25,700 2, % 7030 Capital outlays ,000-36, % Total Elections 38,205 19,955 20,053 59,200 16,880 61,700 2, % 36

43 Fund: 100 Department: 4130 Office of the City Administrator Account Description Description 1230 Supplies, equipment < $ Furniture or equipment under the $1,000 capitalization threshold Supplies, Operating Miscellaneous supplies Books & Periodicals Miscellaneous reference books Communications ,300 Verizon service (2 data plans) , Memberships MAMA - (Administrator) Metro Area Manager's Association Mn City County Managers Association Municipal Clerks & Finance Officers Association Training & conferences MAMA meetings LMC / miscellaneous training Chamber lunches ,000 LMC annual conference (2 attendees)(st.paul)(asst. Adm. every other year) Mn City County Managers Assoc seminar Mn Clerks and Finance Officers Association (MCFOA) institute training - 3,000 3,000 - National ICMA or NLC conference (City Administrator)(every other year) 2,500 5,500 5,500 2, Mileage Miscellaneous IRS rate ,460 7,710 7,660 5, % 72.87% -0.65% % Fund: 100 Department: 4140 Elections Account Description Description 3030 Other professional services 20,000 20,000 23,200 23,200 Ramsey County elections contract ,500 Equip. maint. service costs (voting equip.) 20,000 20,000 23,200 25, Equipment - 36,000 36,000 36,000 Voting equipment - 36,000 36,000 36,000 20,000 56,000 59,200 61, % % 5.71% 4.22% 37

44 2016 Budget Summary Y-T-D /30/ Change from 2015 Actual Actual Actual Budget Actual Request Dollar Percent Finance ( ): Personnel services 0100 Salaries, regular 149, , , , , ,752 8, % 0150 Salaries, part-time 22, % 0300 Social Security 11,603 11,004 11,908 13,306 11,280 13, % 0321 PERA 11,810 10,960 11,808 13,045 11,559 13, % 0400 Group insurance 23,470 20,866 21,413 23,814 19,937 24, % 0500 Workers compensation 1,079 1,042 1,273 1,523 1,850 1, % 0990 Severence % Subtotal 219, , , , , ,476 10, % Materials & supplies 1230 Supplies, equipment % 1600 Supplies, operating % 2100 Books & periodicals (100) % Subtotal (100) % Contractual services 3030 Other professional 9,519 9,731 9,811 10,075 9,737 10, % 3100 Communications % 3430 Printing 1, , % 3610 Memberships % 3630 Training 1,670 2,304 2,635 2,375 2,428 2, % 5130 Repairs & maint., equipment 4,231 4,449 4,298 4,910 4,602 5, % Subtotal 17,545 17,476 19,207 19,525 18,688 20, % Total Financial Services 238, , , , , ,362 11, % 38