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HomeMy WebLinkAboutItem 04Lakeville Memorandum To: Mayor and Council From: Allyn Kuennen, Interim City Administrator Dennis Feller, Finance Director SCENARIO A B $ 23,657,996 23,657,996 Date: August 25, 2014 Subject: Budget and Tax Levy Overview The City Council, at its August 25 work session, discussed the potential 2015 budget and tax levy. The discussion focused on a 2015 tax levy of either $24,959,186 (5.5% increase) or $25,077,476 (6.0% increase). Re- prioritization In neither scenario was direction provided as to what services or capital projects would be financed with the tax levy. Irrespective of which scenario is selected, the tax levy is significantly less than that proposed by staff on August 25. As such, the tax levy is reprioritized as shown on the attached "Tax Levy — Reprioritized — September 1, 2014" — pages 7- 8 The tax levy re- prioritized provides for no changes in staff and no increases for infrastructure. If the City Council choses to provide appropriations for additional staff, and /or major maintenance, the financing would be provided from the "Undesignated" portion of the tax levy. Tax Levy The following is a succinct overview of the scenarios. 2014 Tax Levy 2015 changes Operations Street Reconstruction Parks and other debt reductions Undesignated - To Be Determined Total changes 1,011,569 480,165 (477,425) City of Lakeville 1,011,569 480,165 (477,425) 286,881 405,171 1,301,190 1,419,480 1 Operations. Assuming a continuance of service but no new personnel or increases for major maintenance, the increase for operations is $1.011 million. The increase provides for extra- ordinary expenditures including but not limited to: approved new personnel positions, personnel transitions due to resignations and /or retirements, street department snow and ice removal, natural gas and electric utilities, fire department rookie class and bunker gear replacement, liability insurance, workers compensation premiums for volunteer firefighters and police reserve recruitment. One of the potentially largest expenditures is for health insurance premiums. Street Reconstruction The property tax levy for street reconstruction will increase $480,165 to pay the first year of a 10 year debt re- payment schedule for the 2014 Street Reconstruction project which was financed with bonds issued in July. Parks and other debt reductions. The final tax levy for the Park Bonds ($350,175) was in 2014. There are also a number of other debt issues that had cumulative decreases ($ 127,250) for the coming year. Undesignated. The City Council, at its August 25 work session, discussed establishment of the 2015 tax levy but did not discuss any details as to whether the undesignated increase would be appropriated to operations, new staff, major maintenance, capital improvement projects or other purposes. The undesignated funds for each scenario are as follows: ➢ Scenario A $ 286,881 ➢ Scenario B $ 405,171 Percentage increase in 2015 Tax Le The $24.959 million tax levy (scenario A) results in 5.5% increase ($35 for a median value home) for the coming year. The $25.077 million tax levy (scenario B) results in a 6.0% increase ($40 for a median value home) for the coming year. The tax base for 2015 — not adjusted for tax increment or fiscal disparities — will increase approximately 2.7% primarily as a result of new residential construction. In addition, Lakeville also has four tax increment districts which will expire in 2014 thereby contributing another $467,301 (.8 %) to the tax base. In other words, the combined increase due to growth and tax increment district expirations is 3.5% which will result in the tax levy be spread over a larger tax base thus lower taxes for existing residents. Scenario A therefore results in a net tax levy increase, after adjustments in the tax base, of 2.0 %; Scenario B has a net adjusted increase of 2.5 %. 2 Tax Impact - Residential. The median value home increased by 8.9% from $225,000 for property taxes payable 2014 to $245,100 for taxes payable 2015. The taxes will increase by $35 and $40 for scenario A and B, respectively. Market Value with 8.9% increase in value $200,000 A Tax Levy $ 24,959,186 5.5%/2.0% 2015 City Taxes Total Increase 710 30 B Tax Levy $ 25,077,476 6.0%/2.5% 2015 City Taxes Total Increase 714 34 $245,100 $300,000 $400,000 903 35 908 40 1,138 42 1,144 48 1,566 54 1,574 63 Residential property taxes are not only affected by the City tax levy but also market value, increase in market value, Market Value Exclusion, fiscal disparities distribution and the shift in tax burden from commercial/ industrial to residential. Potential - Designations The Operations portion of the tax levy only provides funding assuming no new initiatives, staff, programs, services or projects. If the City Council wishes to establish financing for: ➢ infrastructure major maintenance and /or, ➢ services related to residential or business growth and /or, ➢ new services or programs, it would do so from the "Undesignated" portion of the property tax levy. The undesignated portion of the property tax levy for each scenario is as follows: ➢ Scenario A $ 286,881 ➢ Scenario B $ 405,171 3 Infrastructure — Major Maintenance. The following is summary of appropriations for infrastructure major maintenance recommended by staff but not identified in either tax levy scenario. Infrastructure - major maintenance Total Park Improvements (major maintenance) $ 233,175 Parks (General Fund) 39,326 Equipment 76,000 Facilities 47,600 Trails 33,000 Pavement Management 13,800 Total increase for infrastructure - major maint. $ 442,901 Parks Major Maintenance — non - financed. A summary of park major maintenance projects for the five year period 2015 — 2019 ($2.28 million) as proposed on August 11 is provided on page 9. If approved, the average annual cost of financing the major maintenance including unfunded trails maintenance would be approximately $455,000 year. At the August 25 council work session staff recommended reducing the tax levy increase for park improvements (major maintenance) to $233,175; the staff proposed an annual $33,000 tax levy increase for trails maintenance. Parks major maintenance — General Fund. A 5 -year General Fund major maintenance plan is shown on page 16 based on the assumption there will be no future increases for major maintenance of parks. A list of potential park major maintenance projects for which there is no designated revenue source is included on page 9 primarily under the "Routine" category. Equipment. The potential Equipment Fund budget presented on August 11 included not only the replacement of equipment which was at the end of its useful life but also equipment associated with new personnel and equipment which would improve operational efficiencies. A summary statement of the Potential Equipment Fund budget presented on August 11 is provided on page 10. With the potential elimination of additional tax levy for equipment acquisition, the Equipment Fund would be modified to only include replacement equipment. New equipment related to operational efficiencies would thus been removed. Any equipment acquisitions related to new positions will be identified with new personnel position when or if they are approved in the future. A summary of the Revised Equipment Fund Budget is shown on page 11. Facilities. The 5 -Year Financial Projection Report recommended that a consistent revenue source be identified to finance facility major maintenance. The 5 -year facility plan submitted as 4 part of the potential budget provide for a $47,600 tax levy increase each year for the next five years as shown on page 12. However, if there are no increased tax levies for facilities in 2015 and future years, the facilities major maintenance will be on a pay -as -you go basis starting in 2016. In other words, tax levies will have greater fluctuations from year to year as shown on page 13. If the facilities are to be financed on a pay -as- you -go basis, the projects should be accounted for in the General Fund and thereby eliminating the Building Fund. Trails. The 5 -Year Financial Projection Report recommended that a consistent revenue source be identified to finance trails major maintenance. The 5 -year facility plan submitted as part of the proposed budget on August 25 provided for a $33,000 tax levy increase each year for the next five years as shown on page 14. However, if there are no increases in the tax levy for trails maintenance in 2015 and future years, the fund will cease to have adequate appropriations in 2017 and future years. The revised Trails five year plan, assuming no increase in financing is shown on page 15; a summary of trails not funded in 2017 and future years is shown on page 9 At such time as the trails become unsafe due to lack of maintenance, the Council will need to appropriate funds to remove the trail surfaces. New Personnel Staff provided the City Council, at its August 25 meeting, summary information regarding services and new staff positions required to address growth and other requirements. New personnel positions proposed to address residential growth and service requirements not included or designated in the tax levy or budget are as follows. Staff recommended deferring action on a new Arts Center - Heritage Center Facility Attendant position until completion of the Parks and Recreation Business Plan. IL 5 Supported By Dept. Position Date Total Taxes Fees Fire Asst Chief and duty crews 05/01/15 $ 81,926 $ 81,926 $ - Inspections Senior Building Inspector 04/01/15 68,692 - 68,692 Police Patrol Officer 01/01/15 79,813 79,813 - Human Res. Administrative Asst 05/01/15 22,270 22,270 - Parks Maintenance II 04/01/15 52,112 52,112 - Streets Maintenance II 09/01/15 27,250 27,250 - Finance Senior Accountant 06/01/15 64,271 64,271 - Staff recommended deferring action on a new Arts Center - Heritage Center Facility Attendant position until completion of the Parks and Recreation Business Plan. IL 5 Staff looks forward to obtaining further direction and guidance from the City Council in the development of the 2015 budget and tax levy. The City Council may wish to refer to the documents provided at the August 11 and 25 work sessions. Attachments: Pages A. Re- prioritization of Tax Levy —September 1 7-8 B. Parks Major Maintenance — notfinanced 9 C. Proposed Equipment Fund Budget Summary— 5 Year Plan 10 D. Revised Equipment Fund Budget Summary -5 Year Plan 11 E. Proposed Building Fund Budget — 5 Year Plan 12 F. Revised Building Fund Budget — 5 Year Plan 13 G. Proposed Trail Improvement -5 Year Plan 14 H. Revised Trail Improvement -5 Year Plan 15 I. Parks Major Maintenance — General Fund —5 Year Plan 16 M TAX LEVY PRIORITIZED - SEPTEMBER 1 IL IL 7 Description 2015 Potential tax levy increase VS. 2014 Actual Tax Levy Cummulative Tax Levy Increase/ (Dec.) Adjust for GROWTH 2014 Tax Levy $ 23,657,996 OPERATIONS 1 PERA Controlled Rated Increase 57,361 23,715,357 0.2% -3.3% 2 Elections (62,352) 23,653,005 0.0% -3.5% 5 Dakota Communications Center 33,929 23,686,934 0.1% -3.4% 6 Collective Bargaining Agreements 81,507 23,768,441 0.5% -3.0% 7 LMCIT - General liability insurance 33,025 23,801,466 0.6% -2.9% 8 LMCIT- workers compensation- firefighters 19,368 23,820,834 0.7% -2.8% 9 Financial reporting - OPEBStudy (2,000) 23,818,834 0.7% -2.8% 30 PCI Compliance (Credit Card Processing) 13,890 23,832,724 0.7% -2.8% 11 Revenues to support taxes (32,502) 23,800,222 0.6% -2.9% 12 Communications Fund - Transfer(franchise fees) (20,000) 23,780,222 0.5% -3.0% 13 Cellphone- "Plan "change (18,000) 23,762,222 0.4% -3.1% 14 Printer toner cartridges forprinter (2,340) 23,759,882 0.4% -3.1% 15 Police: Phone service (phone acquisition to equip fund) 6,927 23,766,809 0.5% -3.0% 16 Parks: Seasonal (contract) employees (18,197) 23,748,612 0.4% -3.1% 17 Streets: Scorcifier rental (1,405) 23,747,207 0.4% -3.1% 18 Streets: Mobile management- ice control system 2,392 23,749,599 0.4% -3.1% 31 Volunteer firefighter pay for call 14,525 23,764,124 0.4% -3.0% 32 Non - public Works personnel 466,791 24,230,915 2.4% -1.1% 33 Approved positions- resignotions/retirements /transfers 144,732 24,375,647 3.0% -0.5% 34 Police reorganization 8,181 24,383,828 3.1% -0.4% 35 Utilities 82,167 24,465,995 3.4% -0.1% 36 Commodities and other 132,705 24,598,700 4.0% 0.5% 37 Fire Relief (60,000) 24,538,700 3.7% 0.2% 38 Police: 10 New Reservist - uniforms 18,500 24,557,200 3.8% 0.3% 39 Police: Forensic Computer Supplies 8,000 24,565,200 3.8% 0.3% 40 Fire. Rookies 14,720 24,579,920 3.9% 0.4% 41 Fire: protective gear replacement 12,000 24,591,920 3.9% 0.4% 42 Pan- O -Prog: Police Overtime 7,862 24,599,782 4.0% 0.5% 43 Recreation - General Fund 14,719 24,614,501 4.0% 0.5% 44 Recreation - General Fund (Adjust) 9,453 24,623,954 4.1% 0.6% 45 Streets: Snow and ice removal (net) 45,611 24,669,565 4.3% 0.8% IL IL 7 TAX LEVY PRIORITIZED - SEPTEMBER 1 04 � Description 5TREETRECONSTUCTION -DEBT 3 2074 Street Improvement Bonds PARK5 AND OTHER DEBT 23 Debt: Park Bonds 4 Existing debt 2015 Potential tax levy increase YS 2014 Actual Tax Cummulative Increase/ Adjust for Levy Tax Levy (Dec.) GROWTH 480,165 25,149,730 6.3% 2.8% (350,175) 24,799,555 4.8 °% 1.3% (127,250) 24,672,305 4.3% 8.0% UNDESIGNATED SUBTOTAL: ESTIMATED TAX LEVY 286,881 24,959,186 5.5% 2.0% $ 24,959,186 8 *Plaveround Replacements lb Steve Michaud LOA (2016) 2 Quail Meadows (2015) 3 Oak Shores (2015) 4 Cherryview (2019) 4 Dodd Trail (2015) 4 Highview Heights (2017) 4 Greenridge(2019) 4 Independence (2019) 4 Hypointe Crossing (2019) 4 Bracketts Crossing (2019) 1a Trails - Maintenance Total Major Maintenance 300,000 78,750 76,500 76,500 76,500 76,500 73,000 65,500 50,000 50,000 923,250 400,742 2,280,462 - - ---( 9 Parks - Major Maintenance NON - FINANCED or .0 Routine 6 Parking lot sealcoating 130,470 7 Highview Heights -rink upgrades /repairs 23,250 8 Tree plantings /replacements 50,000 9 Tree Trust/Eagle Scout project materials 50,000 10 Tree Trust labor 7,500 11 Bench replacement 12,500 12 Sign replacement 16,000 18 Dakota Heights -trail /door installation 1,000 19 Meadows -new door & trail to WH 650 291,370 Replacement - Reconstruction 5 Resurface basketball /tennis courts 55,100 16 Quigley -Sime trail extension 15,000 17 Michaud Park -site lighting LED conversion 10,000 80,100 Facility Enhancements - Replacements 13 Aronson- building upgrades 325,000 14 Replacement of Antlers building 140,000 15 Pioneer Plaza- upgrades 120,000 585,000 *Plaveround Replacements lb Steve Michaud LOA (2016) 2 Quail Meadows (2015) 3 Oak Shores (2015) 4 Cherryview (2019) 4 Dodd Trail (2015) 4 Highview Heights (2017) 4 Greenridge(2019) 4 Independence (2019) 4 Hypointe Crossing (2019) 4 Bracketts Crossing (2019) 1a Trails - Maintenance Total Major Maintenance 300,000 78,750 76,500 76,500 76,500 76,500 73,000 65,500 50,000 50,000 923,250 400,742 2,280,462 - - ---( 9 Equipment Fund - PROPOSED AUGUST 11 Statement of Revenue, Expenditures and Changes in Fund Balance 10 2015 2416 2017 2018 2019 Revenues General property taxes 376,000 452,000 528,000 604,000 680,000 Sale of assets 225,804 248,800 189,975 206,700 233,100 Debt - Lease - 500,000 - - - Transfer from: Liquor Fund 825,812 847,063 868,230 894,306 894,306 Communications Fund 495,000 - - - - General Fund 720,000 - - - - Pavement Management 524,000 - - - - Total revenues 3,166,616 2,047,863 1,586,205 1,705,006 1,807,406 Expenditures Election equipment 26,667 26,667 26,667 - - Fire 585,732 576,542 131,750 263,750 66,750 Parks 385,596 524,635 194,057 293,942 80,450 Police 381,448 549,100 629,953 587,938 535,707 Streets 1,099,556 1,088,072 997,860 845,377 1,257,297 Debt payment - - 64,752 65,000 65,000 Technology 87,926 93,764 233,730 445,130 106,084 Total expenditures 2,566,925 2,858,780 2,278,769 2,501,137 2,111,288 Net change in fund balance 599,691 (810,917) (692,564) (796,131) (303,882) Fund balance, January 1 2,137,056 2,736,747 1,925,830 1,233,266 437,135 Fund balance, December 31 $ 2,736,747 $ 1,925,830 $ 1,233,266 $ 437,135 $ 133,253 10 Equipment Fund - REVISED SEPTEMBER I Statement of Revenue, Expenditures and Changes in Fund Balance 11 2015 2016 2017 2018 2019 Revenues General property taxes 300,000 300,000 300,000 300,000 300,000 Sale of assets 225,804 248,800 189,975 206,700 233,100 Transfer from: Liquor Fund 825,812 847,063 868,230 894,306 894,306 Communications Fund 495,000 General Fund 720,000 Pavement Management 524,000 Debt 500,000 Total other financing sources 3,090,616 1,895,863 1,358,205 1,401,006 1,427,406 Expenditures Election equipment 26,667 26,667 26,667 - - Fire 544,729 542,758 135,683 263,750 66,750 Parks 364,972 399,471 194,057 276,642 80,450 Police 308,869 453,500 763,613 675,586 289,007 Streets 637,093 1,074,246 956,163 592,919 1,257,297 Debt Repayment - - 64,752 65,000 65,000 Technology 87,926 93,764 23 3,730 445,130 106,084 Total expenditures 1,970,256 2,590,406 2,374,6 2,31 1,864, Net change in fund balance 1,120,360 (694,543) (1,016,460) (918,021) (437,182) Fund balance, January 1 2,137,056 3,257,416 2,562,873 1,546,413 628,392 Fund balance, December 31 3,257,416 2,562,873 1,546,413 628,392 191,210 11 Building Fund - PROPOSED AUGUST 11 Schedule of Revenues, Expenditures and Changes in Fund Balances Revenues Property Taxes Total revenues Expenditures - Canital outlay Arts Center Central Maintenance Facility City Hall Fire Station # 1 Fire Station #2 Fire Station 43 Fire Station 44 Heritage Center Police Station Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 2015 2016 2017 2018 2019 $ 47,600 $ 95,200 $ 142,800 $ 190,400 $ 238,000 47,600 9 5,200 142,800 190,400 238,000 48,575 4,000 6,800 36,000 10,800 53,367 28,000 33,800 16,000 - 293,500 - 120,000 77,000 55,000 173,000 20,000 - - - 134,500 1,800 5,300 10,700 4,800 - - 2,400 10,000 7,200 115,000 94,950 95,350 4,000 57,400 4,100 - - - - 815,092 163,950 177,100 129,000 238 ,200 (767,492) (68,750) (34,300) 61,400 (200) 90 141,84 73,099 38,799 100,199 $ 141,849 $ 73,099 $ 3 8,7 99 $ 100,199 $ 99,999 12 Building Fund - REVISED SEPTEMBER 1 Schedule of Revenues, Expenditures and Changes in Fund Balances 2015 2016 2412 241$ Zola Revenues Property Taxes $ 69,701 $ 177,100 $ 129,000 $ 238,200 Total revenues - 69,701 177,100 129,000 23 8,200 Expenditures - Capital outla Arts Center 48,575 4,000 6,800 36,000 10,800 Central Maintenance Facility 53,367 28,000 33,800 16,000 - City Hall 293,500 - 120,000 77,000 55,000 Fire Station # 1 173,000 20,000 - - - Fire Station #2 134,500 1,800 5,300 Fire Station 43 10,700 4,800 - - Fire Station #4 2,400 10,000 7,200 115,000 Heritage Center 94,950 95,350 4,000 57,400 Police Station 4,100 - - - Total expenditures 815,092 163,950 1 77,100 129,000 238,200 Net change in fund balance (815,092) (94,249) - - - Fund balance, January 1 90 9,341 94,249 Fund balance, December 31 $ 94,249 $ - $ $ $ 13 Trail Improvement Fund - PROPOSED AUGUST 11 Statement of Revenue, Expenditures and Changes in Fund Balance Note: * budget estimates represent city share of cost (45 %) of County trails projects. 14 2015 2016 2017 2018 2019 Revenues Tax Levy 78,200 111,200 144,200 177,200 210,200 Expenditures Trail sealcoating 60,000 60,000 60,000 60,000 60,000 Trail inspections (1/3 of system) 5,000 5,000 5,000 5,000 5,000 N side 165th - Ipava to Kenrick Ave (reclamation) 83,067 E side Ipava Ave - S.M. Park /S entr. to 165th St (reclam.) 86,002 N side 165th - Ipava to Highview Ave (reclamation) 78,236 S side 165th - Hudson to Highview (reclamation) 35,469 Dakota Heights Park Trails (reclamation) 16,141 W side Flagstaff Ave - Fontina Path to Dodd Blvd (reclam.) 78 517 N. Creek Trail - E from Flagstaff to N. Creek MHP (reclam.) 47,035 Dodd Trail trails - Flagstaff to Dodd Blvd (reclamation) 32,434 E side Flagstaff - Fontina Path to Dodd (overlay) 51,914 *E side Pilot Knob - 160th to 170th (reclamation) 41,595 Aronson Park Trails (reclamation) 18,508 Cedar Highlands Park Trails (reclamation) 30,295 Hypointe Park Trails (reclamation) 9,869 Oak Shores Park Trails (reclamation) 46,532 Parkview Park Trails (reclamation) 16,281 Quail Meadows Park Trails (reclamation) 14,085 *W side Cedar- 190th to 202nd (reclamation) 50,148 *N side 160th - Ipava to Interlachen (reclamation) 14,321 *S side 160th - Ipava to Cedar Ave (reclamation) 79,510 Engineering costs for reclamation /overlay projects 32,267 32,462 62,874 33,893 35,995 Total capital improvements 226,336 227,308 379,369 234,463 244,974 Net Increase (Decrease) (148,136) (116,108) (235,169) (57,263) (34,774) Fund Balance, January 1 714,274 566,138 450,030 214,861 157,598 Fund Balance, December 31 $ 566,138 $ 450,030 $ 214,861 $ 157,598 $ 122,824 Note: * budget estimates represent city share of cost (45 %) of County trails projects. 14 Trail Improvement Fund - REVISED SEPTEMBER 1 Statement of Revenue, Expenditures and Changes in Fund Balance Tax Levy Revenues 241E 2M 2412 24.1$ 2412 Expenditures Trail sealcoating Trail inspections (1/3 of system) N side 165th - Ipava to Kenrick Ave (reclamation) E side Ipava Ave - S.M. Park/5 entr. to 165th St (reclam.) N side 165th - Ipava to Highview Ave (reclamation) S side 165th - Hudson to Highview (reclamation) Dakota Heights Park Trails (reclamation) W side Flagstaff Ave - Fontina Path to Dodd Blvd (reclam.) N. Creek Trail - E from Flagstaff to N. Creek MHP ( reclam.) Dodd Trail trails - Flagstaff to Dodd Blvd (reclamation) E side Flagstaff - Fontina Path to Dodd (overlay) *E side Pilot Knob - 160th to 170th (reclamation) Aronson Park Trails (reclamation) Cedar Highlands Park Trails (reclamation) Hypointe Park Trails (reclamation) Oak Shores Park Trails (reclamation) Parkview Park Trails (reclamation) Quail Meadows Park Trails (reclamation) *W side Cedar- 190th to 202nd (reclamation) *N side 160th - Ipava to Interlachen (reclamation) *S side 160th - Ipava to Cedar Ave (reclamation) Engineering costs for reclamation /overlay projects Total capital improvements Net Increase (Decrease) Fund Balance, January 1 Fund Balance, December 31 45,200 45,200 45,200 45,200 45,200 60,000 60,000 60,000 57,061 40,200 5,000 5,000 5,000 5,000 5,000 83,067 46,002 78,236 35,469 16,141 78,517 47,035 32,434 51,914 41,595 32,267 32,462 62,874 226,336 227,308 379,369 62,061 45,200 (181,136) (182,108) (334,169) (16,861) - 714,274 533,1 351,030 1 6, 86 1 - $ 5 33,138 $ 351,030 $ 16,861 $ - $ - 15 GENERAL FUND Parks - Major Maintenance Routine Maintenance Tree Trust /Eagle Scout project materials Tree plantings /replacement Picnic table construction STS labor McGuire: Replace rubber floor Replace furnace Reshingle WH Meadows -reshingle roof Meadows -WH fumace replacement Michaud Park - replace carpet Bunker Hill- reshingle shelter Orchard lake- reshingle shelter Dakota Heights -WH furnace replacement Antlers - privacy fence replacement Antlers -reshingle B &C Chenyview WH- reshingle Dakota Heights -rubber floor replacement Meadows -rubber floor replacement Prairie Lake- replace carpet w /rubber floor Foxborough -ID sign replacement Bench replacement Replacement - Reconstruction Resurface basketball/tennis courts Casperson - reshingle building /two shelters Aronson - safety netting Fields #14 Cseenridge -rink end -board replacement Cherryview -rink end -board replacement Dodd Pointe- overlay BB court Oak Shores -BB /tennis court reconstruction Meadows -BB court reconstruction Community Partnerships Field improvements /maintenance Total Major Maintenance 2015 2016 2017 2018 2019 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 4,175 1,475 4,000 4,000 16,225 16,225 16,500 16,500 16,500 1,900 1,300 3,800 3,900 1,300 2,200 5,000 3,500 1,300 8,500 7,000 3,800 1,900 1,900 4,000 4,000 1,200 24,350 13,500 17,000 2,000 2,000 5,000 42,700 7,850 10,000 6,500 6,500 6,500 59,200 59,200 59,200 59,200 59,200 k[7