HomeMy WebLinkAboutItem 07
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2
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Pre
5 Pr
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lim
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rop
Decem
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ina
And
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mber 2
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2014
Tax
Budg
Lev
get
vy
2
Table of Contents
Pages
A. Tax Levy 4 ‐ 6
B. Operations
General Fund (Summary) 7 ‐ 12
Special Revenue Funds
o Communications Fund 14 ‐ 15
o Economic Development 16 ‐ 17
C. Debt 19 ‐ 23
D. Capital Projects Funds
(Financed by Property taxes and other revenues)
Transportation
o Municipal State‐Aid 25 ‐ 26
o Pavement Management 27 – 28
o Improvement Construction 29 – 30
Storm Sewer Trunk 31
Water Trunk 32 – 33
Sanitary Sewer Trunk 34
Trails 35 ‐ 36
Parks 37 – 38
Tax Increment 39 ‐ 40
Facilities 41 ‐ 42
Equipment 43 ‐ 45
E. Enterprise Funds
Liquor 47 – 50
Overall 51 ‐ 52
Water Operation 53 ‐ 55
Sewer Operation 56 ‐ 58
Street Lights 59 ‐ 60
Environmental Resources 61 ‐ 63
Five Year Capital Improvements – Water/Sewer 64 ‐ 66
F. Internal Services – Municipal Reserve 68 ‐ 69
G. Appendix
General Fund
o Statement of Proposed Revenues and Expenditures 71 – 81
Personnel
o Schedule of Employees 82 ‐ 84
Equipment Fund
Equipment Budgeted 85 – 94
Equipment Non‐financed 95 – 98
Building Fund
Maintenance Budgeted 99 ‐ 102
3
PRELIMINARY
2015
PROPERTY
TAXES
4
PRELIMINARY 2015 PROPERTY TAXES
The City Council, at its September 15 meeting, approved a 2015 Preliminary Tax Levy of
$24,959,186.
Staff provided a 2015 Proposed Budget at the September 22 City Council works session which
allocated the 2015 Preliminary Tax Levy for various purposes based on the premise there would
be no new personnel or long‐term financing for major maintenance. As such, the 2015
Preliminary Tax levy had a resultant “Undesignated” balance of $286,861.
The 2015 Preliminary Tax levy, as of December 1 is therefore as shown below.
Preliminary Revised
September 22 Adjustment December 1
Debt
Street improvements 3,393,258 3,393,258
Police Station 678,478 678,478
Central Maintenance Facility 911,081 911,081
Ice Arena 314,505 314,505
Total Debt Levy 5,297,322 5,297,322
General Fund 17,838,233 7,244 17,845,477
Pavement Management Fund 1,191,550 1,191,550
Equipment Fund 300,000 ‐ 300,000
2015 Street Reconstruction 50,000 50,000
Building Fund 51,000 51,000
Trail Fund 45,200 33,000 78,200
Subtotal 24,672,305 141,244 24,813,549
General Fund
Property tax refund (TIF #17)‐ (85,000) (85,000)
Undesigned 286,881 (286,881) ‐
Total tax levy 24,959,186$ (230,637)$ 24,728,549$
Purpose
5
The 2015 Preliminary Tax levy is a $1,070,553 (4.5%) increase over the 2014 Tax Levy.
As of December
2014 2015 TOTAL %
Debt
Street improvements 3,029,063 2,913,093 (115,970) ‐0.5%
2014 Street Reconstruction 480,165 480,165 2.0%
Police Station 677,113 678,478 1,365 0.0%
Central Maintenance Facility 932,906 911,081 (21,825) ‐0.1%
Ice Arena 315,325 314,505 (820) 0.0%
Total Debt Levy 4,954,407 5,297,322 342,915 1.4%
General Fund 16,802,864 17,845,477 1,042,613 4.4%
Pavement Management Fund 1,205,350 1,191,550 (13,800) ‐0.1%
Parks 350,175 (350,175) ‐1.5%
Equipment Fund 300,000 300,000 ‐ 0.0%
Building Fund ‐ 51,000 51,000 0.2%
2015 Street Reconstruction 50,000 50,000 0.2%
Trail Fund 45,200 78,200 33,000 0.1%
Subtotal 23,657,996 24,813,549 1,155,553 4.9%
Property tax refund (TIF #17)‐ (85,000) (85,000) ‐0.4%
Total tax levy 23,657,996$ 24,728,549$ 1,070,553$ 4.5%
Purpose
Increase/(Decrease)
6
Property Tax Base
The tax base for 2015 – not adjusted for tax increment or fiscal disparities – will increase
approximately 2.7% as a result of new construction as shown below.
Pay Market New
USG Class 2015 Total Conditions Construct.
A - Residential 46,666,194 5,621,083 4,344,638 1,276,445
B - Commercial 10,164,447 101,415 1,600 99,815
C - Industrial 2,751,232 9,610 (2,510) 12,120
D - Utility 150,132 - -
F - Agricultural 714,179 23,199 14,914 8,285
F5 - Rural Vacant 68,240 4,517 4,517
G - Cabins 8,137 661 661
J - Apartments 1,663,648 195,423 65,515 129,908
K - Railroads 95,944 - -
P - Personal Property 866,854 3,230 3,230 -
Totals 63,149,007 5,959,138 4,432,565 1,526,573
Increase in tax base 2.7%
Tax Capacity Values
Increase/(decrease) due to:
Tax Base
Real Estate & Personal Properties Values
Lakeville also has four tax increment districts which will expire in 2014 thereby contributing
another $467,301 (.8%) to the tax base.
7
GENERAL
FUND
8
GENERAL FUND
Fund Description
The General Fund accounts for all revenues and expenditures necessary to provide a full
range of services, including general government administration, community and economic
development, public safety, public works, and parks and recreation. The following is a
summary of the proposed 2015 budget:
2013
Actual
2014
Amended
Budget
2014
Estimate
2015
Proposed
Budget
Increase /
(Decrease)
Revenues
General property taxes 15,964,728 16,794,367 16,826,757 17,811,502 1,017,135
Licenses and permits 2,087,937 1,947,676 1,951,991 1,968,416 20,740
Intergovernmental revenues 797,372 608,401 735,034 827,661 219,260
Charges for services 2,037,504 2,156,037 2,170,999 2,939,577 783,540
Court fines 219,535 274,590 209,716 288,001 13,411
Investment income (27,206) 44,413 40,376 40,376 (4,037)
Miscellaneous 93,913 61,461 77,468 46,145 (15,316)
Transfer from other funds 715,297 759,814 757,755 809,935 50,121
Total revenues 21,889,080 22,646,759 22,770,096 24,731,613 2,084,854
Expenditures
General government 4,213,468 4,662,268 4,729,305 4,728,926 66,658
Public safety 10,118,082 10,528,702 10,646,011 10,899,533 370,831
Public works 3,766,947 3,696,285 3,915,694 4,279,062 582,777
Parks and recreation 3,214,191 3,352,244 3,391,609 3,566,080 213,836
Transfer to other funds ‐ ‐ ‐ 727,000 727,000
Total expenditures 21,312,688 22,239,499 22,682,619 24,200,601 1,961,102
Net Increase/(Decrease) 576,392 407,260 87,477 531,012 123,752
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance
Details are provided on pages 71‐ 81.
9
Uses of Funds (expenditures)
Significant changes in 2015 operations are as follows:
General Government
o Pan‐O‐Prog: Police overtime
o City Clerk: No elections or referendums
o Finance/Human Resources: Funds set aside for new position to be determined by new
City Administrator
o Information Technology: PCI compliance
o Human Resources: PERA rate increases
o Human Resources: wage adjustments
o Human Resources: heath care premiums
o Facilities: utility increases
o Insurance: Premium increases
Public Safety
o Police: NEW officer position effective June 1, 2015
o Police: Dakota Communications Center cost increase
o Police: Forensic computer projects
o Police: Police Reserve recruitment
o Fire: NEW Assistant Fire Chief (May 1, 2015) and duty crews (September 1, 2015)
o Fire: rookie volunteer fire fighters
Public Works
o Engineering traffic counts
o Public Works Administration/Engineering re‐organization
o Public Works Administration: new Senior Construction Representative
o Streets: snow and ice removal cost adjustments
Parks and Recreation
o Parks: facility and systems maintenance
o Parks: Pioneer Plaza improvements
o Recreation: Software replacement
Operations – Staffing
1. Fire – Asst. Chief and Duty Crews $93,820
2. Human Resources – Admin Asst. $22,270
3. Police Officer (6/1/15) $46,558
4. Finance $19,271
Operations – Other
1. Other ($142,948)
2. Fire Relief – pensions $ 2,150
3. Parks – Major maintenance $ 26,300
Parks major maintenance increase is to finance tree trust labor and materials, address bleacher
safety issues at Quigley Sime, joint venture with community organizations to repair benches in 3
parks.
10
Sources of Funds
Property taxes provide the largest revenue source for operations. The following is a summary
of changes:
2015
Proposed Increase /
Revenue Sources Budget (Decrease)
General property taxes 17,811,502$ 1,017,135$
Charges for services 2,939,577 783,540
Intergovernmental 827,661 219,260
Transfer from other funds 809,935 50,121
Licenses and permits 1,968,416 20,740
Court fines 288,001 13,411
Investment income 40,376 (4,037)
Miscellaneous 46,145 (15,316)
Total Revenue Sources 24,731,613$ 2,084,854$
Fund Balance
The Fund Balance Policy states “The City will endeavor to maintain an unrestricted (committed,
assigned and unassigned) fund balance in the General Fund of an amount not less than 40% and
not greater than 50% of the next year’s budgeted expenditures of the General Fund.”
The fund balance represents the amount of funds required to operate during the first six
months of the year. The City’s most significant revenue sources – taxes and intergovernmental
revenue – do not provide appreciable revenues until the second half of the year.
A healthy financial position also allows the City to avoid volatility in tax rates; helps minimize
the impact of State funding changes; allows for the adequate consistent funding of services,
repairs and unexpected costs; and can be a factor in determining the City’s bond rating and
resulting interest costs.
Proposed
2015
Budget
Revenues and other sources 24,731,613$
Expenditures (23,473,601)
Net 1,258,012
Transfers to Other Funds (727,000)
Fund Balance, January 1 (estimated) 9,754,037
Fund Balance, December 31 (estimated) 10,285,049$
Ratio: Fund balance to expenditures 43.8%
See appendix page 71.
11
The proposed budget recommends transferring $727,000 to the Equipment Fund along with
other one‐time transfers that will facilitate the long‐term financing structure for the Equipment
Fund. The General Fund transfer is the result of the 2013 operating results exceeding budget
estimates.
2014 Unencumbered Fund Balance
The General Fund has an estimated 2014 ending fund balance of $9,760,650. Staff is
recommending that when the actual 2014 ending fund balance is determined the
unencumbered balance in excess of $9,760,650 is to be appropriated as follows:
1. First $85,000 to Park Improvement Fund for Land of Amazement
2. Second $100,000 appropriated to:
The City share of cost of the 2015 Street Reconstruction project in order to reduce debt
financing, future interest costs and future tax levies.
3. Next $300,000 be appropriated (prorated) as follows:
a. 2015 Equipment Fund (non‐funded equipment) to improve efficiencies such as reduced
operating costs, enhanced quality services and/or improved productivity.
Maximum Allot
i. Police $65,000 21.7%
ii. Fire $25,000 8.3%
iii. Streets $38,000 12.7%
iv. Parks $22,000 7.3%
b. Park Improvement Fund (New)
i. Parks $150,000 50.0%
(i.e. Land of Amazement)
4. Remaining unencumbered balances appropriated to:
The City share of cost of the 2015 Street Reconstruction project in order to reduce debt
financing, future interest costs and future tax levies.
Other Financial Information
Issuance of building permits for single family residential is down approximately 20% from 2013
levels. Projections for 2015 new construction of single family dwellings have been reduced to
300 units. The average value of a residential dwelling is currently approximately $345,000
which is a 7% increase from the prior year.
Commercial and industrial construction is increasing; permits will be issued in the coming year
for BTD and Fed Ex.
Inspections is not requesting any new staff for the coming year, however, if construction
activity increases above the levels discussed above, additional staffing will be requested to
meet service level expectations.
12
Major Maintenance – Parks
The following is the five year plan for major maintenance of parks accounted for in the General
Fund:
2015 2016 2017 2018 2019
Routine Maintenance
Tree Trust/Project materials 8,500$ -$ -$ -$ -$
Eagle Scout project materials 5,300
Tree plantings/replacement - - - - -
Picnic table construction 4,175 1,475 4,000 4,000
STS labor 16,225 16,225 16,500 16,500 16,500
McGuire:
Replace rubber floor 1,900
Replace furnace 1,300
Reshingle WH 3,800
Meadows-reshingle roof 3,900
Meadows-WH furnace replacement 1,300
Michaud Park-replace carpet 2,200
Bunker Hill-reshingle shelter 5,000
Orchard Lake-reshingle shelter 3,500
Dakota Heights-WH furnace replacement 1,300
Antlers-privacy fence replacement 8,500
Antlers-reshingle B&C 7,000
Cherryview WH-reshingle 3,800
Dakota Heights-rubber floor replacement 1,900
Meadows-rubber floor replacement 1,900
Prairie Lake-replace carpet w/rubber floor 4,000
Foxborough-ID sign replacement 4,000
Bench replacement 1,200
Replacement - Reconstruction
Bench replacement 12,500
Resurface basketball/tennis courts 24,350
Casperson-reshingle building/two shelters 13,500
Aronson-safety netting Fields #1-4 17,000
Greenridge-rink end-board replacement 2,000
Cherryview-rink end-board replacement 2,000
Dodd Pointe-overlay BB court 5,000
Oak Shores-BB/tennis court reconstruction 42,700
Meadows-BB court reconstruction 7,850
Pioneer Plaza 37,000
Community Partnerships
Field improvements/maintenance 10,000 6,500 6,500 6,500
Total Major Maintenance $ 122,500 $ 59,200 $ 59,200 $ 59,200 $ 59,200
GENERAL FUND
Parks - Major Maintenance
13
SPECIAL
REVENUE
FUNDS
14
COMMUNICATIONS FUND
Fund Description
The Communications Fund accounts for franchise fees from cable TV operations.
Expenditures and other financing uses are used to finance the City’s Cable TV and Public
Communications functions, including long‐term replacement of equipment.
Uses of Funds
The Communications Fund finances the operations of the Communications Department which
is responsible for the City’s primary sources of information and communication including City
newsletter, City website, and Lakeville Government Television (cable channel 16). The
Communications Department also manages the Lakeville Access Television (cable channel 12).
The department’s mission is to provide information regarding municipal programs and services
in a quality and cost‐effective manner that engages the community and enhances the City’s
image locally, regionally, and nationally.
The proposed budget is premised on the assumption the annual net revenues (after finance
current operations) can and will be appropriated to financing services such as streets, police,
fire and parks with franchise fees in lieu of a correspond property tax levy.
Sources of Funds
Franchise fees are the primary source of revenues ($610‐655,000 per year) for the
Communications Fund. The fund also collects approximately $54,500 per year of Education and
Government (E.G.) fees annually.
Fund Balance
Restricted Fund Balance. The fund balance related to capital outlay acquisitions financed with
education and government (E.G.) cable franchise fees is classified as “restricted” since is can
only be appropriated to legally authorized purposes.
Committed Fund Balance. The fund balance related to operations financed with cable
franchise fees (non‐educations and government) is classified as “committed”. The proposed
budget appropriates approximately $495,000 of the Committed Communications Fund balance
to the Equipment Fund.
15
The “Committed” portion of the Communications Fund should have adequate balances to
provide working capital for on‐going operations. Since the cable franchise fees are received on
a quarterly basis, a balance representing 25‐35% of recurring expenditures is recommended.
The Communications Fund also should have adequate balances to finance anticipated capital
expenditures and/or significant outstanding expenditures. As such, a $495,000 fund balance is
available for other purposes.
One time revenues, such as use of fund balance, should be appropriated to purposes which are
non‐recurring and/or of a capital nature. Appropriation of $495,000 from the Communication
Fund to the Equipment Fund is recommended in order to provide a foundation for financing
anticipated significant acquisitions and replacement in next five years in order to mitigate
substantive fluctuations in the tax levy.
2014 2015
2013 Amended 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Franchise Fees 639,557$ 610,915$ 645,953$ 652,413$ 41,498$
Franchise Fees ‐ EG fees 27,403 ‐ 65,520 66,175 66,175
Other 54,972 516 516 516 ‐
Interest on Investments (2,385) 8,689 1,434 2,530 (6,159)
Total Revenues 719,547 620,120 713,423 721,634 101,514
Expenditures
Personnel 324,080 326,866 336,374 337,013 10,147
Commodities 2,983 5,649 3,271 3,352 (2,297)
Contractual 173,249 114,031 296,238 249,402 135,371
Capital outlay 42,632 70,564 66,686 78,451 7,887
Transfer to General Fund 65,237 122,924 123,587 152,933 30,009
Total Expenditures 608,181 640,034 826,156 821,151 181,117
Net Increase/(Decrease) 111,366 (19,914) (112,733) (99,517) (79,603)
Transfer to Equipment Fund (495,000) (495,000)
Fund Balance, January 17 8 2 , 9 1 0 798,469 894,276 781,543 187,026
Fund Balance, December 31 894,276$ 778,555$ 781,543$ 187,026$ (387,577)$
Fund Balance
Restricted 27,403 ‐ 27,851 15,575 15,575
Committed 866,873 778,555 753,692 171,451 (607,104)
Fund Balance, December 31 894,276 778,555 781,543 187,026 (591,529)
Communications Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
16
ECONOMIC DEVELOPMENT FUND
Fund Description
The administrative fees received from issuance of conduit debt in 2008 and the Minnesota
Department of Trade and Economic Development (DTED) Economic Recovery Grant are
committed to economic development initiatives.
Uses of Funds
Proposed uses of the funds include:
Annual dues for Metropolitan Consortium of Community Developers ($7,500).
Commercial – industrial market Study ($50,000) as recommended by the Economic
Development Committee. Staff will endeavor to seek grants and other revenue sources
to assist with financing. The study will not be included in the budget until grants have
been identified.
Sources of Funds
The primary sources of annual revenues are conduit debt administration fees ($2,500/year).
Fund Balance
The funds are appropriated to economic development initiatives.
17
2014 2015
2013 Amended 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Interest on Investments (191) 623 299 276 (347)
Intergovernmental 168,290 ‐ 428,337 ‐ ‐
Conduit Debt Fee 2,500 2,500 2,500 2,500 2,500
Total Revenues 170,599 3,123 431,136 2,776 2,153
Expenditures
Other 7,500 7,500 7,500 7,500 ‐
Economic Development 170,017 ‐ 428,337 ‐ 2,500
Total Expenditures 177,517 7,500 435,837 7,500 2,500
Net Increase/(Decrease) (6,918) (4,377) (4,701) (4,724) (347)
Fund Balance, January 1 66,776 60,861 59,858 55,157 (5,704)
Fund Balance, December 31 59,858 56,484 55,157 50,433 (6,051)
Economic Development Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
18
DEBT
SERVICE
FUNDS
19
DEBT SERVICE FUND
Fund Description
Debt Service Funds are established to account for the accumulation of resources for the
payment of general long‐term principal, interest and related costs also referred to as the
“Government Activities Bonds”. Not included is the debt issued for and serviced by the Liquor
Fund.
2014 2015
2013 Amended 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
General property taxes 5,348,580$ 5,304,582$ 5,130,245$ 4,804,704$ (499,878)$
Tax increment 669,288 691,447 691,447 370,722 (320,725)
Intergovernmental 919,408 904,639 904,239 906,430 1,791
Charges for services 372,696 403,951 403,951 411,901 7,950
Special assessments 1,091,030 765,271 707,218 674,934 (90,337)
Investment income 56,801 39,818 135,153 196,064 156,246
Donations 95,000 95,000 95,000 95,000 ‐
Miscellaneous ‐ 480 ‐ ‐ (480)
Total revenues 8,552,803 8,205,188 8,067,253 7,459,755 (745,433)
Expenditures
Principal 5,825,000 5,295,000 5,295,000 6,010,000 715,000
Interest 3,948,740 3,700,592 3,839,594 3,755,420 54,828
Fiscal charges 26,351 23,939 16,362 16,739 (7,200)
Total expenditures 9,800,091 9,019,531 9,150,956 9,782,159 762,628
Other financing sources (uses)
Transfer from other funds 1,408,587 1,603,893 1,582,280 1,520,280 (83,613)
Transfer to other funds (125,500) (63,600) (63,600) ‐ 63,600
Issuance of debt ‐ ‐ 8,520,000 ‐ ‐
Refunding bonds issued ‐ ‐ 12,660,000 ‐ ‐
Premium on bonds issued 2,413 ‐ 1,981,519 ‐ ‐
Refunded bonds called ‐ (10,735,000) (10,735,000) (12,820,000) (2,085,000)
Total other financing sources
(uses)1,285,500 (9,194,707) 13,945,199 (11,299,720) (2,105,013)
Net change in fund balance 38,212 (10,009,050) 12,861,496 (13,622,124) (3,613,074)
Fund balance, January 1 32,787,368 32,420,234 32,825,580 45,687,076 8,244,723
Fund balance, December 31 32,825,580$ 22,411,184$ 45,687,076$ 32,064,952$ 4,631,649$
20
Sources of Funds
The debt is repaid from a myriad of revenue sources. Approximately 54% of the debt is paid for
from property taxes with the remaining 46% paid from non‐tax sources.
Taxes
54%
Connection Charges
12%
Liquor Revenues
4%
Municipal State Aid
9%Tax Increment
Financing
4%
Other
9%
Special Assessments
8%
Debt Service Revenue Sources
Fund Balance
The fund balance is appropriated to future debt payments.
Other Financial Information
Credit Rating Moody’s Investors Services has affirmed an Aa1 underlying rating on the City of
Lakeville’s outstanding long‐term general obligation debt and the Aa3 underlying rating on the
City’s lease revenue debt.
Legal Debt Limits Minnesota Statutes §475 limits the amount of general obligation debt which
is financed solely from property tax levies including Equipment Certificates, Capital
Improvement Bonds, Street Reconstruction Bonds and debt approved by referendum. The debt
cannot exceed 3% of the taxable market value of the City. Debt excluded from limitations are
those for which some other source of revenue is pledged as security including but not limited to
improvement bonds, tax increment bonds, utility revenue bonds and revenue bonds.
Refunding Debt The City issued $22.450 million of (cross‐over) refunding debt in July 2012 to
refinance the G.O. Street Reconstruction Bonds 2003 A and G.O. Capital Improvement Bonds
series 2004 A. The refinancing has resulted in a net present value savings of $2.235 million over
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23
The street reconstruction program was accelerated in the 2014 – 2018 Capital Improvement
Plan in order to improve the City wide OCI and reduce the number of miles of streets which are
in failing condition.
Recommendation:
In order to eliminate or minimize tax levy for interest costs associated with annual street
reconstruction projects,
a) Explore the various financing options, including a discussion of the issues related to
each option, for
* Financing the City share of street reconstruction project costs on a pay‐as‐you‐go
method rather than relying on debt
* Construction Project Reserve Fund to level off the “peaks and valleys” which will
occur from year to year in project costs
* Implementation plan
24
CAPITAL
PROJECTS
FUNDS
25
MUNICIPAL STATE‐AID FUND
Fund Description
The Municipal State‐Aid Fund primary purpose is to account for the annual allotment from the
State of Minnesota Municipal State‐Aid street construction account.
Uses of Funds
The 2015 budget provides for the following projects:
2014 2015
Estimate Budget
Projects
Dodd Blvd (CSAH 9): CSAH 70 to CSAH 46/2 163,000$ -$
Dodd Blvd (CSAH 9): 183rd St to Hayes Ave 2,953,500 -
CSAH 50/CSAH 60 (185th St) Roundabout & Expansion 1,178,440 2,141,160
Ipava Ave: Traffic Signals at 175th St & 165th St 307,000 -
CSAH 50 Expansion: CSAH 60 (185th St)-CSAH 9 (Dodd
Blvd) - 394,230
CSAH 9 (Dodd Blvd): CSAH 60 (185th St) - 194th St - 765,000
Cedar Avenue Signals - 8,000
CSAH 50 (202nd St): Highview to Cedar (Design only) 90,000
Kenwood Trail Economic Develop Study 31,000 -
Total capital improvements 4,632,940$ 3,398,390$
Fund Balance
The funds are restricted for future street improvements on state‐aid eligible roads.
26
2014 2015
2013 Adopted 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Intergovernmental 35,662$ 4,000,000$ 1,968,750$ 1,308,260$ (2,691,740)$
Investment income (charges) (10,480) ‐ ‐ ‐ ‐
Total revenues 25,182 4,000,000 1,968,750 1,308,260 (2,691,740)
Expenditures
Public works 21,005 7,131,915 4,632,940 3,398,390 (3,733,525)
Excess (deficiency) of revenues
over expenditures 4,177 (3,131,915) (2,664,190) (2,090,130) 1,041,785
Other financing sources (uses)
MSA debt issuance ‐ ‐ ‐ 7,000,000 7,000,000
Net change in fund balance 4,177 (3,131,915) (2,664,190) 4,909,870 8,041,785
Fund balance, January 1 3,396,712 3,180,712 3,400,889 736,699 (2,444,013)
Fund balance, December 31 3,400,889$ 48,797$ 736,699$ 5,646,569$ 5,597,772$
Municipal State‐Aid Fund
Statement of Revenue, Expenditures, and Changes in Fund Balance
27
PAVEMENT MANAGEMENT FUND
Fund Description
The Pavement Management Fund primary purpose is to account for pavement management
activities. The fund enables the City Council to establish a relatively stable tax levy. The fund
activities account for maintenance costs which would otherwise be accounted for in the
operating budget. The Pavement Management Fund enables the City to establish a long‐term
maintenance program and financing plan which, when taken into consideration with the street
reconstruction program, enables the City to develop a consistent long‐term financing plan.
Uses of Funds
Changes in the pavement management plan include
Discontinuance of sealcoating streets
Sealcoating of park parking lots to be accounted for in General Fund.
Increased crack sealing, patching, minor overlays and velocity patching.
A comparison of the 2014 budget to 2015 proposed budget is as follows:
Increase/
Expenditures 2014 2015 (decrease)
Seal coating 224,973 - (224,973)
Park parking lots 30,512 - (30,512)
Patching & Minor Overlays 569,878 892,673 322,795
Velocity Patching 107,120 170,405 63,285
Crack sealing 59,488 130,000 70,512
Sidewalk 25,000 25,000 -
Conc Curb, Draintile 25,000 25,000 -
County Road Utility Impr. 25,000 25,000 -
Bridge Insp/Repairs 15,000 15,000 -
Safety Improvements 30,000 60,000 30,000
Pavement Mgt Support 30,000 - (30,000)
Other 33,850 - (33,850)
Total maintenance 1,175,821 1,343,078 167,257
Pavement Management Fund
28
Sources of Funds
Property taxes and Municipal State Aid (M.S.A.) Street funds are the primary sources of
revenues for financing pavement maintenance activities. MSA funds are proposed to be
reduced to $120,000/year in order to provide the financing for road improvements such as
Dodd Boulevard from 185th to 192nd Street and County Road 50 from 186th Street to Dodd
Boulevard.
Fund Balance
The objective is to provide a beginning fund balance which will finance expenditures until the
City receives its July tax settlement.
The Fund has an excess balance in 2014 of $524,000 which is recommended be transferred to
the Equipment Fund to provide long term financial stability.
2015 – 2019 Capital Improvement Plan
2015 2016 2017 2018 2019
Revenues
Taxes 1,191,550 1,191,550 1,191,550 1,191,550 1,191,550
MSA - Maintenance 120,000 120,000 120,000 120,000 120,000
Total Revenues 1,311,550 1,311,550 1,311,550 1,311,550 1,311,550
Expenditures
Maintenance
Crack sealing 130,000 135,200 140,608 146,232 152,081
Seal coating
Velocity Patching 170,405 170,000 170,000 170,000 170,000
Patching & Minor Overlays 892,673 928,380 965,516 1,004,138 1,044,303
Sidewalk 25,000 25,000 25,000 25,000 25,000
Conc Curb, Draintile 25,000 25,000 25,000 25,000 25,000
County Road Utility Improvements 25,000 25,000 25,000 25,000 25,000
Bridge Insp/Repairs 15,000 15,000 15,000 15,000 15,000
Safety Improvements 60,000 30,000 30,000 30,000 30,000
Total maintenance 1,343,078 1,353,580 1,396,124 1,440,370 1,486,384
Transfer to other purposes 524,000
Net Increase (Decrease) (555,528) (42,030) (84,574) (128,820) (174,834)
Fund Balance, January 1 1,297,814 742,286 700,256 615,682 486,862
Fund Balance, December 31 742,286 700,256 615,682 486,862 312,028
Pavement Management Fund
Statement of Revenue, Expenditures and Changes in Fund Balance
29
IMPROVEMENT CONSTRUCTION FUND
Fund Description
The Improvement Construction Fund accounts for the construction of certain public
improvements, such as streets and storm sewers, which are complex construction contracts
that involve multiple financing resources from the City and other governmental entities.
Construction projects usually extend over several years before completion.
Uses of Funds
The City Council has approved a street reconstruction program that replaces ageing street
infrastructure. Benefited property owners are specially assessed 40% for the cost with the
remaining 60% paid by the City with property taxes. The financing of the debt is accomplished
with the issuance of General Obligation Improvement Bonds. The special assessments and
taxes are pledged to the repayment of the debt. The taxes are proposed to be amortized over a
20 year period to mitigate the impact of tax increases on businesses and residents.
Fund Balance
The funds are committed for future public improvements, such as streets and storm sewers.
30
2014 2015
2013 Adopted 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Intergovernmental 268,780$ ‐$ ‐$ ‐$ ‐$
Investment income (charges) (3,862) ‐ ‐ ‐ ‐
Other 75,092 ‐ ‐ ‐ ‐
Total revenues 340,010 ‐ ‐ ‐ ‐
Expenditures
Public works 5,311,000 10,129,109 6,580,000 25,015,653 14,886,544
Excess (deficiency) of revenues
over expenditures (4,970,990) (10,129,109) (6,580,000) (25,015,653) (14,886,544)
Other financing sources (uses)
Transfer to (41,701) ‐ ‐ ‐ ‐
Issuance of debt 4,682,587 10,129,109 6,580,000 25,015,653 14,886,544
Premium on bonds issued 78,287 ‐ ‐ ‐ ‐
Total other financing sources
(uses)4,719,173 10,129,109 6,580,000 25,015,653 14,886,544
Net change in fund balance (251,817) ‐ ‐ ‐ ‐
Fund balance, January 1 1,272,530 730,530 1,020,713 1,020,713 290,183
Fund balance, December 31 1,020,713$ 730,530$ 1,020,713$ 1,020,713$ 290,183$
Improvement Construction Fund
Statement of Revenue, Expenditures, and Changes in Fund Balance
31
STORM SEWER FUND
Fund Description
The Storm Sewer Fund primary accounts for improvements to the trunk storm sewer
infrastructure system.
Uses of Funds
Fees and area charges to land developers for construction of trunk storm sewer infrastructure
improvements.
Fund Balance
The funds are appropriated to trunk storm sewer infrastructure improvements.
2014 2015
2013 Adopted 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Charges for services 1,062,856$ 1,069,877$ 1,448,031$ 1,052,264$ (17,613)$
Special assessments 254 880 880 810 (70)
Investment income (charges) (3,724) ‐ ‐ ‐ ‐
Other 5,983 ‐ ‐ ‐ ‐
Total revenues 1,065,369 1,070,757 1,448,911 1,053,074 (17,683)
Expenditures
Public works 270,568 834,939 169,235 826,132 (8,807)
Excess (deficiency) of revenues
over expenditures 794,801 235,818 1,279,676 226,942 (8,876)
Other financing sources (uses)
Transfer from 125,500 63,600 63,600 ‐ (63,600)
Transfer to (81,000) (81,000) (81,000) (100,000) (19,000)
Total other financing sources
(uses)44,500 (17,400) (17,400) (100,000) (82,600)
Net change in fund balance 839,301 218,418 1,262,276 126,942 (91,476)
Fund balance, January 1 676,510 1,149,652 1,515,811 2,778,087 1,628,435
Fund balance, December 31 1,515,811$ 1,368,070$ 2,778,087$ 2,905,029$ 1,536,959$
Storm Sewer Fund
Statement of Revenue, Expenditures, and Changes in Fund Balance
32
WATER FUND
Fund Description
The Water Fund primarily accounts for revenues derived from connection charges collected at
the time building permits are issued and antenna site leases with wireless communications
companies.
Uses of Funds
The 2015 budget provides for the following:
2014 2015
Estimate Budget
Projects
Well Construction 25,000$ 1,750,000$
Well site acquisition 30,500 129,500
Water Tower Construction 500,000 4,062,680
Water Treatment Improvements 300,000 4,026,000
Water Main Trunk Extensions 219,398 200,000
Total capital improvements 1,074,898$ 10,168,180$
Fund Balance
The funds are appropriated toward the construction costs of water supply lines, wells and
water storage facilities and provide the debt service to bonds issued to finance the
construction.
33
2014 2015
2013 Adopted 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Charges for services 1,703,952$ 1,452,750$ 1,412,957$ 1,363,250$ (89,500)$
Special assessments 21,204 5,000 11,779 ‐ (5,000)
Investment income (charges) (4,513) ‐ 5,800 9,400
Other 304,494 279,340 316,576 319,742 40,402
Total revenues 2,025,137 1,737,090 1,747,112 1,692,392 (54,098)
Expenditures
Public works 95,048 3,345,000 1,074,898 10,168,180 6,823,180
Excess (deficiency) of revenues
over expenditures 1,930,089 (1,607,910) 672,214 (8,475,788) (6,877,278)
Other financing sources (uses)
Transfer to (1,164,076) (1,122,893) (1,100,800) (2,055,100) (932,207)
Issuance of debt ‐ 9,000,000 ‐ 10,500,000 1,500,000
Preimum ‐ ‐ ‐
Total other financing sources
(uses)(1,164,076) 7,877,107 (1,100,800) 8,444,900 567,793
Net change in fund balance 766,013 6,269,197 (428,586) (30,888) (6,309,485)
Fund balance, January 1 1,537,508 1,960,639 2,303,521 1,874,935 (85,704)
Fund balance, December 31 2,303,521$ 8,229,836$ 1,874,935$ 1,844,047$ (6,395,189)$
Water Fund
Statement of Revenue, Expenditures, and Changes in Fund Balance
34
SANITARY SEWER FUND
Fund Description
The Sanitary Sewer Fund primarily accounts for sewer connection and area fees charged to
land developers for connecting to the City’s sanitary sewer system.
Uses of Funds
Connection fees and area charges to land developers for construction of trunk sanitary sewer
infrastructure improvements.
Fund Balance
The funds are appropriated toward the construction costs of trunk sanitary sewer infrastructure
improvements.
2014 2015
2013 Adopted 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Charges for services 477,318$ 294,500$ 479,623$ 280,500$ (14,000)$
Special assessments 20,059 20,930 20,930 18,315 (2,615)
Investment income (charges) (10,976) ‐ ‐ ‐
Other ‐ ‐ ‐ ‐ ‐
Total revenues 486,401 315,430 500,553 298,815 (16,615)
Expenditures
Public works 129 302,000 116 368,000 66,000
Net change in fund balance 486,272 13,430 500,437 (69,185) (82,615)
Fund balance, January 1 3,306,837 1,960,639 3,793,109 4,293,546 2,332,907
Fund balance, December 31 3,793,109$ 1,974,069$ 4,293,546$ 4,224,361$ 2,250,292$
Sanitary Sewer Fund
Statement of Revenue, Expenditures, and Changes in Fund Balance
35
TRAIL IMPROVEMENT FUND
Fund Description
The Trail Improvement Fund accounts for the long term maintenance, repairs and replacement
of the City trails. The Fund was initially financed with a one‐time transfer from the General
Fund.
Uses of Funds (expenditures)
Annual maintenance (such as seal coating), repairs and replacement of trails.
Longer term Trail Major Maintenance and reconstruction $33,000
Sources of Funds
The projected source of revenues is a tax levy which is projected to increase $33,000 per year.
Tax levy – undesignated $33,000
Fund Balance
A fund balance of 50% of the subsequent years budget should be maintained to provide the
reserves during those periods when there are significant “peaks and valleys” in reconstruction
projects and to provide operating capital until the final tax proceeds are received in December
of each year.
Other Financial Information
The Trails Maintenance study prepared by WSB in 2011 stated that the average annual cost to
maintain the City’s trails system is approximately $250,000. The cost may vary from year to
year depending on the scope of work required for major maintenance and/or replacement.
The average annual cost will increase in future years as the trails system is expanded.
36
2015 – 2019 Capital Improvement Plan
2015 2016 2017 2018 2019
Revenues
Tax Levy 78,200 111,200 144,200 177,200 210,200
Expenditures
Trail sealcoating 60,000 60,000 60,000 57,061 40,200
Trail inspections (1/3 of system) 5,000 5,000 5,000 5,000 5,000
N side 165th ‐ Ipava to Kenrick Ave
(reclamation)83,067
E side Ipava Ave ‐ S.M. Park/S entr. to 165th St
(reclam.)46,002
N side 165th ‐ Ipava to Highview Ave
(reclamation)78,236
S side 165th ‐ Hudson to Highview
(reclamation)35,469
Dakota Heights Park Trails (reclamation) 16,141
W side Flagstaff Ave ‐ Fontina Path to Dodd
Blvd (reclam.)78,517
N. Creek Trail ‐ E from Flagstaff to N. Creek
MHP (reclam.) 47,035
Dodd Trail trails ‐ Flagstaff to Dodd Blvd
(reclamation)32,434
E side Flagstaff ‐ Fontina Path to Dodd
(overlay)51,914
*E side Pilot Knob ‐ 160th to 170th
(reclamation)41,595
Aronson Park Trails (reclamation) 18,508
Cedar Highlands Park Trails (reclamation) 30,295
Hypointe Park Trails (reclamation) 9,869
Oak Shores Park Trails (reclamation) 46,532
Parkview Park Trails (reclamation) 16,281
Quail Meadows Park Trails (reclamation) 14,085
*W side Cedar ‐ 190th to 202nd (reclamation)50,148
*N side 160th ‐ Ipava to Interlachen
(reclamation)14,321
*S side 160th ‐ Ipava to Cedar Ave
(reclamation)79,510
Engineering costs for reclamation/overlay
projects 32,267 32,462 62,874 33,893 35,995
Total capital improvements 226,336 227,308 379,369 231,524 225,174
Net Increase (Decrease) (148,136) (116,108) (235,169) (54,324) (14,974)
Fund Balance, January 1 714,274 566,138 450,030 214,861 160,537
Fund Balance, December 31 566,138$ 450,030$ 214,861$ 160,537$ 145,563$
Trail Improvement Fund
Statement of Revenue, Expenditures and Changes in Fund Balance
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 in order to
provide consistent funding for trail reconstruction identified in WSB Report.
37
PARK IMPROVEMENT FUND (NEW)
Fund Description
Approximately $150,000 of 2014 unencumbered General Fund balance may be appropriated to
the new Park Improvement Fund. Details are provided on page 11. Whether or not funding
will be available is unknown at this time.
The 2015 General Fund budget provides $112,500 for major maintenance projects.
Playgrounds
The Parks Department staff has provided an evaluation of playgrounds which was provided to
the City Council at their October work session.
Non‐ financed projects
A summary of park improvements with no financing is as follows:
2015 2016 2017 2018 2019
Replacement - reconstruction 93,700 32,050 5,700 11,600 37,500
Community Partnerships 8,500 6,500 6,500 6,500 6,500
Facility enhancements -
replacements - - 260,000 325,000 -
Playground replacements 203,000 300,000 76,500 - 343,750
Total expenditures 319,200 338,550 348,700 343,100 387,750
Details are provided on the subsequent page.
38
Parks - Major Maintenance
NON-FINANCED (2015 - 2019)
Pr i o r i t y
Routine
6 Parking lot sealcoating 130,470$
7 Highview Heights-rink upgrades/repairs 23,250
8 Tree plantings/replacements 50,000
9 Tree Trust/Eagle Scout project materials 37,700
10 Tree Trust labor 6,000
12 Sign replacement 16,000
18 Dakota Heights-trail/door installation 1,000
19 Meadows-new door & trail to WH 650
265,070
Replacement - Reconstruction
5 Resurface basketball/tennis courts 55,100
16 Quigley-Sime trail extension 15,000
17 Michaud Park-site lighting LED 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
*Playground Replacements
1 Steve Michaud LOA (2016) 300,000
2 Quail Meadows (2015) 78,750
3 Oak Shores (2015) 76,500
4 Cherryview (2019) 76,500
4 Dodd Trail (2015) 76,500
4 Highview Heights (2017) 76,500
4 Greenridge (2019) 73,000
4 Independence (2019) 65,500
4 Hypointe Crossing (2019) 50,000
4 Bracketts Crossing (2019) 50,000
923,250
Total Major Maintenance $ 1,853,420
* = Programmed to be replaced based on
NON-FINANCED (2015 - 2019)
Pr i o r i t y
39
TAX INCREMENT FUND
Fund Description
There are two tax increment projects in the Capital Project Funds that will be expiring in 2014.
Both are redevelopment TIF districts. There are also two tax increment projects in the Debt
Service funds which are expiring in 2014.
Uses of Funds
Tax Increment fund balances
The tax increment funds can only be expended for purposes authorized by the underlying TIF
authorization. The estimated balances in each respective district are as follows:
Name TIF Authorization Total
TIF district 3 Redevelopment 164,600
TIF district 8 Housing 174,656
TIF district 9 Redevelopment 99,835
TIF district 17 Renewal + Renovation 255,150
There are unencumbered funds in some of the Tax Increment Funds. There are no eminent
restrictions requiring immediate action by the City Council; however, the financing or project
options may affect the 2015 budget outcomes. The discussion below is considered preliminary
but not exhaustive.
Southfork Interest Rate Reduction Loan
The $2.2 million Southfork Interest Rate Reduction Loan proceeds can be appropriated to fund
any of the HRA’s authorized purposes, such as blight reduction, housing projects for low and
moderate income housing and related improvements, and other urban renewal projects such
as repair and rehabilitation of buildings, reduction of traffic hazards or other land uses
detrimental to the public welfare, and acquisition of property to remove unhealthful,
unsanitary or unsafe conditions.
Tax Increment Financing District #3
Tax Increment Financing District #3 will expire and be decertified on December 31, 2014. The
City Council conducted a public hearing on December 1 in order to modify the TIF Plan budget.
The unencumbered balance in the Fund (approximately $164,000) can only be expended within
the Redevelopment Area.
40
Tax Increment Financing Districts #8 and #9
Tax Increment Financing Districts #8 and #9 will expire and be decertified on December 31,
2014. The unencumbered balance in the Funds (approximately $174,656 and $99,835,
respectively) can only be expended within the I‐35 Redevelopment Area.
Tax Increment Financing District #17
Tax Increment Financing District #17 (former Di‐Hed‐Yokes property) will expire and be
decertified on December 31, 2014. The unencumbered balance (approximately $255,150) will
be returned to the Dakota County Auditor. The Auditor will distribute the funds to the
underlying jurisdictions (City, County and School District) of which the City of Lakeville will
receive approximately $85,000 from the distribution. The 2015 tax refund from Tax Increment
District #17 will be distributed to the General Fund.
2014 2015
2013 Adopted 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Revenues
Tax increment 190,148$ 189,667$ 189,463$ ‐$ (189,667)$
Investment income (charges) (224) 342 342 ‐
Total revenues 189,924 190,009 189,805 ‐ (189,667)
Expenditures
General government 149,270 1,113 1,113 ‐ (1,113)
Excess (deficiency) of revenues
over expenditures 40,654 188,896 188,692 ‐ (188,554)
Other financing sources (uses)
Transfer to (21,810) ‐ ‐ ‐ ‐
Net change in fund balance 18,844 188,896 188,692 ‐ (188,554)
Fund balance, January 1 56,128 74,594 74,972 263,664 189,070
Fund balance, December 31 74,972$ 263,490$ 263,664$ 263,664$ 516$
Tax Increment Fund
Statement of Revenue, Expenditures, and Changes in Fund Balance
41
BUILDING FUND
Fund Description
The Building Fund accounts for the accumulation and disbursement of funds for the
construction or improvement of public buildings.
Uses of Funds
The funds are expended on major maintenance of City facilities.
2015 – 2019 Capital Improvement Plan
2015 2016 2017 2018 2019
Revenues
Property Taxes 51,000$ 102,000$ 153,000$ 204,000$ 255,000$
Total revenues 51,000 102,000 153,000 204,000 255,000
Expenditures - Capital outlay
Arts Center 48,575 4,000 6,800 36,000 10,800
Central Maintenance Facility 40,650 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 #3 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 802,375 163,950 177,100 129,000 238,200
Net change in fund balance (751,375) (61,950) (24,100) 75,000 16,800
Fund balance, January 1 950,764 199,389 137,439 113,339 188,339
Fund balance, December 31 199,389$ 137,439$ 113,339$ 188,339$ 205,139$
Building Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
Details related to facilities are provided on pages 99‐102.
42
Sources of Funds
In an effort to minimize the tax impacts to residents and businesses during and since the Great
Recession, all major maintenance projects related to general government facilities (not
including Liquor or Utility) were financed from the Building Fund rather than the General Fund.
All of the facility projects, including minor maintenance, identified in recent Capital
Improvement Plans were accounted for in the Building Fund which is financed primarily with
one‐time revenues from Life Time Fitness. There are currently no defined on‐going revenue
sources for financing facility maintenance projects from the Building Fund.
Various options were considered in the development of the financing plan including but not
limited to one‐time revenues (such as from the Communications and General Fund) and
issuance of debt. One time revenues do not provide a consistent and reliable source of
financing. Issuance of debt increases maintenance costs and defers payment of current
obligations to future generations.
The 2015 Building Fund budget includes a $51,000 property tax levy to finance maintenance of
City facilities.
Subsequent events
The 2014 Building Fund was amended November 3 to provide appropriations for the following:
Fire Station #4 ‐ Roof top unit (heating system) malfunction and replacement
Heritage Center ‐ Skylight replacement
City Hall ‐ Backup generator malfunction and replacement
Central Maintenance Facility – Trench Drains
Central Maintenance Facility – Gate Access Controller
Central Maintenance Facility – Hoist Repair
43
EQUIPMENT FUND
Fund Description
The Equipment Fund accounts for the purchase of public safety, street and park maintenance
equipment. The most significant capital acquisitions are related to replacing vehicles,
machinery, and technology.
Uses of Funds
The equipment contained within the fund is only for replacement of equipment that has
reached the end of its useful life. The budget does not take into consideration equipment
acquisition associated with new personnel positions such as those related to a snow plowing. A
summary of the revised equipment fund expenditures is as follows:
44
2015 – 2019 Capital Improvement Plan
2015 2016 2017 2018 2019
Revenues
General property taxes 300,000$ 328,000$ 356,000$ 384,000$ 412,000$
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 727,000
Pavement Management 524,000
Debt 500,000
Total other financing sources 3,097,616 1,923,863 1,414,205 1,485,006 1,539,406
Expenditures
Election equipment 26,667 26,667 26,667 - -
Fire 561,534 542,758 135,683 263,750 66,750
Parks 364,972 407,471 194,057 276,642 80,450
Police 304,441 516,720 763,613 675,586 289,007
Streets 865,312 1,074,246 956,163 592,919 1,257,297
Debt Repayment - - 64,752 65,000 65,000
Technology 87,926 93,764 233,730 445,130 106,084
Total expenditures 2,210,852 2,661,626 2,374,665 2,319,027 1,864,588
Net change in fund balance 886,764 (737,763) (960,460) (834,021) (325,182)
Fund balance, January 1 2,137,056 3,023,820 2,286,057 1,325,597 491,576
Fund balance, December 31 3,023,820$ 2,286,057$ 1,325,597$ 491,576$ 166,394$
Equipment Fund
Statement of Revenue, Expenditures and Changes in Fund Balance
Details relating to equipment are provided on pages 85‐94.
Sources of Funds
The primary revenue sources for financing equipment acquisitions during the five year period
are Liquor Fund transfers ($4.3 million), property taxes and sale of assets ($1.1 million). A
number of options were considering in developing a long‐term property tax financing structure
including but not limited to use of one‐time revenues and issuance of debt. The proposed
2015 budget also includes use of one time revenues from the following sources.
Communications Fund – unencumbered balance. $495,000
General Fund – unencumbered fund balance $727,000
45
Non‐financed Equipment Acquisitions
Staff has requested the acquisition of equipment that will improve efficiencies through
improved productivity and quality. However, there is not financing provided for the
equipment. Staff is recommending the 2015 non‐financed equipment be purchased from the
unencumbered 2014 General fund balance – if available – as shown below.
General Fund – unencumbered 2014 fund balance $(to be determined)
Maximum $150,000. Refer to General Fund recommendations discussed on pages 95‐
98.
I. Police $65,000 21.7%
II. Fire $25,000 8.3%
III. Streets $38,000 12.7%
IV. Parks $22,000 7.3%
46
ENTERPRISE
FUNDS
47
LIQUOR FUND
Fund Description
The Liquor Fund is responsible for controlling the sale of off‐sale alcoholic beverages, while
generating revenue for the community. This includes abiding by all State Statutes regarding the
legal sale of alcohol, offering competitive pricing, while providing superior product selection
and customer service. Of the 220 cities operating municipal liquor stores in Minnesota, Lakeville
continues to have the largest and most profitable operation.
Uses of Funds (Highlights)
The net proceeds from liquor operations are committed to financing capital improvements
which would otherwise be financed from property taxes.
The City and Independent School District 194 are committed to a joint venture to communicate
a consistent message focused on reducing chemical abuse in the community, especially among
young people. As such a portion of the net proceeds ($21,500) is committed to Independent
School District 194 for the Chemical Awareness Program.
Personnel: There are no new personnel positions proposed for the coming year.
Position (FTE) 2012
Actual
2013
Actual
2014
Estimate
2015
Budget
Operations Director 1.0 1.0 1.0 1.0
Administrative Services Manager 0.0 0.0 0.0 0.5
Store Managers 3.0 3.0 3.0 3.0
Inventory Control Technician 1.0 1.0 1.0 1.0
Assistant Store Managers 5.0 5.0 5.0 4.0
Administrative Assistant 1.0 1.0 1.0 0.5
Lead Sales Associates 2.7 2.7 2.7 2.7
Sales Associates 12.0 12.0 12.0 12.0
Total 25.7 25.7 25.7 25.7
2013 2014 2015
Transfer to General Fund (Admin.) 117,282 118,317 124,876
Transfer to Gen Fund (technology) 45,206 39,503 40,297
Transfer to Environmental Resources 1,396 874 874
Transfer to Equipment Fund 837,738 800,000 825,812
Transfer to Building Fund 648,360 ‐ ‐
Transfer to Police Station Bonds 100,000 400,000 400,000
1,749,982 1,358,694 1,391,859
48
Capital outlay
Item Heritage Galaxie Kenrick Total
Video security cameras and recorders 11,177 17,045 11,177 39,398
2015 Total 11,177$ 17,045$ 11,177$ 39,398$
2015 Proposed
Other furniture and equipment proposed in 2015 include the following:
Item Heritage Galaxie Kenrick Total
Computer ‐ Desktop (5) Repl 2,503 2,503$ 2,503$ 7,509$
Cash registers (13) Repl 11,329 14,161 11,329 36,818
Pin and chip card readers 1,270 1,590 1,270 4,130
Overhead Signage 2,252 ‐ 2,253 4,505
2015 Total 17,354$ 18,254$ 17,355$ 52,962$
Sources
2015 proposed liquor sales of $14.8 million is a 1.2% decrease from 2014 estimates. Strategic
marketing initiatives are being pursued in response to recent competition.
2014 2015 Percent
Store Estimate Proposed Change
Heritage 4,985,496$ 4,830,465$ ‐3.1%
Galaxie 5,014,562$ 5,057,913$ 0.9%
Kenrick 4,950,539$ 4,875,757$ ‐1.5%
Total sales 14,950,597$ 14,764,135$ ‐1.2%
The stores are strategically positioned to maximize earnings and return on investment. The
Galaxie and Kenrick Stores are owned by the City; the Heritage store is leased.
Net Income Before Transfers
2014 2015
Store Estimate Proposed
Heritage 348,010$ 351,794$
Galaxie 359,478$ 355,622$
Kenrick 529,776$ 496,668$
Total net income before transfers 1,237,264$ 1,204,084$
49
2014 2014 2015
2013 ADOPTED DEPART DEPART
ACTUAL BUDGET ESTIMATE ESTIMATE
ALL STORES COMBINED
Sales 15,381,124$ 15,829,693$ 14,950,597$ 14,764,135$
Cost of goods sold 11,432,525 11,853,712 11,217,148 11,093,360
Gross profit 3,948,599 3,975,981 3,733,449 3,670,775
Gross Profit % 25.67% 25.12% 24.97% 24.86%
Total personnel 1,282,013 1,344,654 1,312,607 1,288,667
Total commodities 50,973 65,786 62,522 66,420
Total contractual 844,285 874,430 877,063 875,561
Depreciation 113,915 118,997 118,997 118,997
Total operating expenses 2,291,186 2,403,867 2,371,189 2,349,645
Net operating income 1,657,413 1,572,114 1,362,260 1,321,130
Interest income (13,469) 23,673 20,559 19,800
Other income/PERA 14,049 7,500 7,500 7,500
Bond Premium 1,533 1,533 1,533 1,533
Interest expense/discount (162,842) (154,588) (154,588) (145,879)
Adjust for disposal of assets (27,516) ‐ ‐ ‐
Total other financing sources/(Uses) (188,245) (121,882) (124,996) (117,046)
Change in net postion before transfers 1,469,168 1,450,232 1,237,264 1,204,084
Capital outlay 116,291 31,833 2,087,264 39,398
LIQUOR FUND
SCHEDULE OF REVENUE, EXPENSES AND CHANGES IN NET POSITION
50
Working Capital
Working capital is a financial metric which represents operating liquidity. Working capital is
current assets minus current liabilities. The projected future working capital balances are as
follows:
2014 2014 2015
2013 Adopted Dept. Dept.
Actual Budget Estimate Estimate
Sources
Sales 15,381,124$ 15,829,693$ 14,950,597$ 14,764,135$
Cost of Goods sold (11,432,525) (11,853,712) (11,217,148) (11,093,360)
Gross income 3,948,599 3,975,981 3,733,449 3,670,775
Other revenues 580 31,173 28,059 27,300
Total sources 3,949,179 4,007,154 3,761,508 3,698,075
Uses
Personnel 1,282,013 1,344,654 1,312,607 1,288,667
Commodities 50,973 65,786 62,522 66,420
Contractual 844,285 874,430 877,063 875,561
Debt 327,842 329,588 329,588 325,879
Capital outlay 132,101 31,833 2,087,264 39,399
Transfers to other funds 1,749,982 1,360,523 1,358,694 1,391,859
Total uses 4,387,196 4,006,814 6,027,738 3,987,785
Net change in working capital (438,017) 340 (2,266,230) (289,710)
Working capital ‐ January 1 4,781,852 4,177,872 4,343,835 2,077,605
Working capital ‐ December 31 4,343,835$ 4,178,212$ 2,077,605$ 1,787,895$
2014 2014 2015
2013 Adopted Dept. Dept.
Actual Budget Estimate Estimate
Current Assets
Cash and investments 4,200,883$ 4,228,973$ 1,877,518$ 1,570,936$
Inventory 1,679,469 1,506,321 1,750,007 1,802,507
Other 41,733 49,149 42,074 53,955
Total Current Assets 5,922,085 5,784,443 3,669,599 3,427,398
Current Liabilities
Accounts Payable 1,221,081 1,183,664 1,221,081 1,257,713
Other 357,169 422,567 370,912 381,790
Total current liabilities 1,578,250 1,606,231 1,591,993 1,639,503
Working capital ‐ December 31 4,343,835$ 4,178,212$ 2,077,606$ 1,787,895$
Statement of Changes in Working Capital
Projected Working Capital
51
UTILITY FUND (Overall)
Fund Description
The Utility Fund is responsible for the operation of a 20 million gallon per day water treatment
facility and the associated water collection and distribution system to provide potable water to
Lakeville residents and businesses. The City is also responsible for the collection and
transmission of sewage to wastewater treatment plants managed by the Metropolitan Council
Environmental Services (MCES).
The Utility Fund budget is effectively managed by budgeting water, sanitary sewer, street
lighting and environmental resources as separate operations.
Uses of Funds (Highlights)
Personnel: There are no new personnel positions proposed for the coming year. Collective
bargaining contracts are settled through December 2015.
Position (FTE) 2012
Actual
2013
Actual
2014
Estimate
2015
Budget
Public Works Director 1.0 1.0 1.0 1.0
Utilities Superintendent 1.0 1.0 1.0 1.0
Utilities Supervisor 1.0 1.0 1.0 1.0
P.W. Analyst / Safety Specialist 1.0 1.0 1.0 1.0
Utility Lead Maintenance 1.0 1.0 1.0 1.0
Utility Maintenance II 10.0 10.0 10.7 11.0
Utility Billing Technician 2.0 2.0 2.0 2.0
Administrative Assistant
Environmental Resources Manager
Environmental Resources Specialist
1.0
1.0
1.0
1.0
1.0
1.0
0.8
1.0
1.0
1.0
1.0
1.0
Total 20.0 20.0 20.5 21.0
Capital outlay
Sanitary Environmental
Item Water Sewer Resources
1-Ton Pickup Truck with Crane 60,319$ 60,319$ -$
Handheld GPS 2,280 2,280 -
Trash Pump 675 675 -
Workstation - - -
Software - - -
Conference Station (telephone) 880 880 -
Pallet Forks 555 555 -
Interactive Whiteboard 3,915 3,915 -
2015 Total 68,624$ 68,624$ -$
2015 Proposed
52
Major maintenance. Major maintenance projects are a primary factor in water and sanitary
sewer rate increases and debt financing. A discussion of the financial outcomes is provided on
subsequent pages. Detailed listing of the projects is provided on pages (64‐66).
Sources – Customer Use Fees
Water and sanitary sewer rates are proposed to increase primarily as a result of major
maintenance projects. Water rate adjustments will finance water main replacements; sanitary
sewer rate adjustment will finance the major maintenance of lift station. There are no
proposed changes to in street lights or surface water management fees.
2014 2015
Fee Structure Basis Actual Proposed Increase
Water base Account 3.75$ 3.98$ 0.23$
Water tier 1 (<30 thousand gallons) Gallonage 0.89$ 0.94$ 0.05$
Water tier 2 (30 - 49 thousand gallons) Gallonage 1.40$ 1.48$ 0.08$
Water tier 3 (>49 thousand gallons) Gallonage 2.40$ 2.54$ 0.14$
State of MN water testing fee Connection 1.59$ 1.59$ -$
Sanitary sewer base Account 6.65$ 6.85$ 0.20$
Sanitary sewer usage (1,000 gallons) Gallonage 3.29$ 3.39$ 0.10$
Sanitary sewer non-metered accounts Account 65.87$ 67.87$ 2.00$
Street lights (residential) Account 8.14$ 8.14$ -$
Street lights (non-residential) Front foot 0.2277$ 0.2277$ -$
Surface water management fee REU 7.00$ 7.00$ -$
In order to mitigate significant rate increases, water main replacements and lift station #6 are
proposed to be financed with debt which will be repaid with user fees over a 10 ‐ 20 period.
Examples of the net impact of the rate adjustments on utility customers are as follows:
2014 2015 Amount Percentage
Customer Type Gallons Actual Proposed Increase Increase
Senior Citizen 10,000 50.83$ 52.18$ 1.35$ 2.7%
Residential 18,000 102.37$ 105.50$ 3.13$ 3.1%
Residential 36,000 181.18$ 187.22$ 6.04$ 3.3%
Commerical 45,000 223.39$ 231.05$ 7.66$ 3.4%
Commerical 135,000 731.49$ 760.51$ 29.02$ 4.0%
Note: Due to high variability between parcel size and characteristics, commercial accounts
shown above does not include estimated street lights and surface water fees.
53
WATER
Fund Description
The Water Operation is a collection, treatment, storage, and distribution system that delivers
potable water to more than 18,000 residential, commercial, institutional, and industrial
properties. The system also accounts for all costs related to the operation and maintenance of
17 wells, 5 towers, 2 reservoirs, water treatment plant, and 312 miles of water distribution
system
Uses of Funds
The water use fees provide adequate resources to finance current operating costs including
personnel and equipment replacements. However, water main replacements associated with
street reconstruction projects exceed annual net revenues and financial capacity.
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2015 2016 2017 2018 2019
Revenue Expenditures Major maintenance
Therefore, in order to mitigate the adverse rate increases, water main replacements are
proposed to be financed with debt repaid with user fees over a ten year period with the
exception of the 2015 water main replacements (approximately $7.0 million) which will be
financed over 20 year period.
Debt
Proposed budget anticipates the issuance of debt to finance water main replacements as
shown below.
Initial
Uses Principal 2015 2016 2017 2018 2019
2014 Street Recon 2,295,000 66,684$ 273,350$ 274,200$ 274,950$ 270,650$
2015 Street Recon 7,050,000 246,750 496,046 496,046 496,046
2016 Street Recon 1,650,000 49,500 193,430 193,430
2017 Street Recon 1,790,000 53,700 209,843
2018 Street Recon 1,750,000 ‐ ‐ ‐ ‐ 52,500
Total Annual Obligations 66,684$ 520,100$ 819,746$ 1,018,126$ 1,222,469$
Estimated annual principal and interest payment
54
Sources of Funds
In order to provide adequate revenues to meet operating and working capital requirements as
well as annual debt payments related to water main replacements, water rates are projected to
increase 6.0% each year for the next five years. Examples of projected customer future water
costs are as follows:
Customer Gallons 2014 2015 2016 2017 2018 2019
Senior Citizen 10,000 $8.86 $9.37 $10.17 $11.02 $11.92 $12.72
Residential 18,000 $19.77 $20.90 $22.15 $23.48 $24.89 $26.14
Residential 36,000 $39.36 $41.60 $44.10 $46.74 $49.55 $52.02
Commerical 45,000 $51.96 $54.92 $58.22 $61.71 $65.41 $68.68
Commerical 135,000 $263.96 $279.28 $296.04 $313.80 $332.63 $349.26
Water ‐ Only
Working Capital
Working capital is a financial metric which represents operating liquidity. Working capital is
current assets minus current liabilities.
2015 2016 2017 2018 2019
Cash 3,476,521$ 3,467,980$ 3,182,227$ 2,991,952$ 2,894,672$
Other current assets 2,568,889 2,732,753 2,908,770 3,097,860 3,274,439
Total current assets 6,045,410 6,200,733 6,090,997 6,089,812 6,169,111
Liabilities (402,592) (421,590) (451,121) (484,512) (523,545)
Net Working Capital 5,642,818$ 5,779,143$ 5,639,876$ 5,605,300$ 5,645,566$
Summary of Working Capital
Water Fund
The proposed financial plan including water rate adjustments and debt for water main
replacements will result in adequate working capital for the foreseeable future.
Cash (graph balances and minimum requirements)
The Water Fund will have adequate cash balances in the coming years; however, recalibrations
of rates may be required in future years.
‐
1,000,000
2,000,000
3,000,000
4,000,000
2015 2016 2017 2018 2019
Current Cash Min Cash Required
55
2015 2016 2017 2018 2019
ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED
BUDGET BUDGET BUDGET BUDGET BUDGET
Revenues
Water sales 3,423,662$ 3,683,518$ 3,963,097$ 4,263,896$ 4,544,248$
Penalties 161,503 161,503 161,503 161,503 161,503
Meter sales, net 2,500 2,500 2,500 2,500 2,500
State of Mn - PERA 1,632 1,632 1,632 1,632 1,632
Disposal of assets 4,500 4,500 4,500 4,500 4,500
Investment income (charges)28,988 24,336 24,276 22,276 20,944
Total Revenues 3,622,785 3,877,989 4,157,508 4,456,307 4,735,327
Expenses
Personnel services 986,129 1,005,852 1,025,969 1,046,488 1,067,418
Commodities 366,252 373,577 381,049 388,670 396,443
Contractual services 1,254,657 1,279,750 1,305,345 1,331,452 1,358,081
Major maintenance projects 8,322,333 2,051,356 2,226,903 2,210,050 1,635,395
Total Expenses 10,929,371 4,710,535 4,939,266 4,976,662 4,457,340
Net Operating Income (loss)(7,306,586) (832,546) (781,758) (520,354) 277,987
Other Receipts (Disbursements)
Bond proceeds 7,050,000 1,650,000 1,790,000 1,750,000 1,210,000
Transfers to General Fund (142,992) (147,997) (153,177) (158,538) (164,087)
Debt payments (66,684) (520,100) (819,746) (1,018,126) (1,222,469)
Capital outlay acquisitions (68,624) (13,033) (174,586) (87,558) (61,166)
Net Other 6,771,700 968,870 642,492 485,778 (237,721)
Net Increase (Decrease) (534,886) 136,325 (139,266) (34,576) 40,266
Working Capital, January 1 6,177,704 5,642,818 5,779,143 5,639,876 5,605,300
Working Capital, December 31 5,642,818$ 5,779,143$ 5,639,876$ 5,605,300$ 5,645,566$
Statement of Revenue, Expense and Changes in Working Capital
WATER OPERATING FUND
56
SANITARY SEWER
Fund Description
The Sanitary Sewer Operation is a collection and forwarding system that removes wastewater
from residential, commercial, institutional, and industrial properties. The system also accounts
for all costs associated with the operation and maintenance of lift stations and sanitary sewer
mains. The treatment facility operations are the responsibility of the Metropolitan Council
Environmental Services (MCES).
Uses of Funds
The sanitary sewer use rates provide adequate resources to finance current operating costs;
however, the major maintenance costs of Lift Station #6 (19100 Orchard Trail) and replacement
of the sewer vactor in 2016 will exceed annual net revenues and financing capacity to finance
on a pay‐as‐you‐go basis.
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2015 2016 2017 2018 2019
Revenue Expenditures Major maintenance
Therefore, in order to provide adequate working capital and mitigate adverse sanitary sewer
rate increases, the proposed budget is premised on a sanitary sewer rate increase in 2015 and
the issuance of debt ($720,000) in 2016 which will be repaid with user fees over a 10 year
period.
Approximately 80% of the Sanitary Sewer Fund budget is for MCES cost of treatment and
disposal of system effluent. There is a slight decrease in MCES costs for the coming year.
Financial projections shown on subsequent pages are premised on no future increases in MCES
costs.
Sources of Funds
In order to provide adequate revenues for operations and financial working capital, sanitary
rates are proposed to increase (see rates on page 52) for the coming year. Examples of
projected customer costs are as follows.
57
Customer Gallons 2014 2015
Senior Citizen 10,000 $27.69 $28.53
Residential 18,000 $65.87 $67.87
Residential 36,000 $125.09 $128.89
Commerical 45,000 $154.70 $159.40
Commerical 135,000 $450.80 $464.50
Sanitary Sewer ‐ Only
Future sanitary sewer rate adjustments will be highly dependent on MCES cost changes.
Working Capital
Working capital is a financial metric which represents operating liquidity. Working capital is
current assets minus current liabilities. Assuming there are no future increases in MCES costs,
the projected future working capital balances are as follows:
2015 2016 2017 2018 2019
Cash 2,667,092$ 2,443,760$ 2,391,892$ 2,410,191$ 2,497,956$
Other current assests 17,332 17,643 17,962 18,287 18,619
Total current assets 2,684,424 2,461,403 2,409,854 2,428,478 2,516,575
Liabilities (161,885) (148,666) (153,269) (157,507) (156,379)
Net Working Capital 2,522,539$ 2,312,737$ 2,256,585$ 2,270,971$ 2,360,196$
Summary of Working Capital
Sanitary Sewer Fund
The proposed financial plan including will result in adequate working capital for the foreseeable
future.
Cash (graph balances and minimum requirements)
The Sanitary Sewer Fund will have adequate cash balances in the coming years; however,
recalibrations of rates may be required in the future.
‐
1,000,000
2,000,000
3,000,000
2015 2016 2017 2018 2019
Current Cash Min Cash Required
58
2015 2016 2017 2018 2019
ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED
BUDGET BUDGET BUDGET BUDGET BUDGET
Revenues
Sewer use fees 4,966,743$ 5,041,244$ 5,116,862$ 5,193,615$ 5,271,520$
State of Mn - PERA 1,632 1,632 1,632 1,632 1,632
Disposal of assets 4,500 5,250 5,250 5,250 5,250
Investment income (charges)18,187 13,338 13,338 13,338 13,338
Total Revenues 4,991,062 5,061,464 5,137,082 5,213,835 5,291,740
Expenses
MCES charges 3,253,486 3,302,288 3,351,823 3,402,100 3,453,131
Personnel services 711,807 726,043 740,564 755,375 770,483
Commodities 88,484 90,254 92,059 93,900 95,778
Contractual services 303,401 309,469 315,658 321,972 328,411
Major maintenance projects 460,270 992,000 297,000 317,000 272,000
Total Expenses 4,817,448 5,420,054 4,797,104 4,890,347 4,919,803
Net Operating Income (loss)173,614 (358,590) 339,979 323,489 371,936
Other Receipts (Disbursements)
Bond proceeds 720,000
Transfers from Environmental Res. Fund 19,045 19,060 19,060 19,060 19,060
Transfers to General Fund (146,428) (149,885) (149,885) (149,885) (149,885)
Debt payments - (90,720) (90,720) (90,720)
Capital outlay acquisitions (68,624) (440,386) (174,586) (87,558) (61,166)
Net Other (196,007) 148,789 (396,131) (309,103) (282,711)
Net Increase (Decrease) (22,393) (209,801) (56,152) 14,386 89,225
Working Capital, January 1 2,544,932 2,522,539 2,312,737 2,256,585 2,270,971
Working Capital, December 31 2,522,539$ 2,312,737$ 2,256,585$ 2,270,971$ 2,360,196$
SANITARY SEWER OPERATING FUND
Statement of Revenue, Expense and Changes in Working Capital
59
STREET LIGHTS
Fund Description
The Street Light Operation is designed to protect property, health and safety of the
community’s residents and businesses. The system is maintained by Xcel Energy and Dakota
Electric Association.
Uses of Funds
The street lights budget for 2015 is $796,274. Of that amount, approximately $660,000 or 83%
will be used to pay for electric service. DEA has announced a 1.5% rate increase effective
October 2014 and XCEL Energy has announced a 5.6% rate increase effective January 2015. The
2015 budget also provides $102,200 for street light replacements which includes $96,000 for
Kensington Boulevard. The remaining $34,000 covers the costs of billing services, overhead,
inspections of approximately 4,300 street lights and labor for changing seasonal banners and
flags on downtown street lights.
Sources of Funds
The Street Light Fund is financed with user fees. Residential properties are charged $8.14 per
quarter and non‐residential properties are billed at $0.2277 per front footage. There are no
proposed rate changes for the coming year.
Working Capital
Working capital is a financial metric which represents operating liquidity. Working capital is
current assets minus current liabilities.
2014 2015
2013 ADOPTED 2014 ESTIMATED
ACTUAL BUDGET ESTIMATE BUDGET
Cash 137,548$ 160,708$ 199,418$ 143,726$
Other current assets 94,666 63,501 99,979 100,230
Total assets 232,214 224,209 299,397 243,956
Liabilities (49,377) (65,475) (53,895) (58,177)
Net working capital 182,837$ 158,734$ 245,502$ 185,779$
Working capital as % of expenses 26.21% 20.95% 36.10% 23.33%
STREET LIGHT OPERATING FUND
Summary of Working Capital
60
The Street Light Fund has adequate and sufficient working capital to finance operations for the
coming year.
2014 2015
2013 ADOPTED 2014 ESTIMATED
ACTUAL BUDGET ESTIMATE BUDGET
Revenues
Street light fees 699,457$ 742,300$ 738,765$ 739,621$
Investment income (charges)(385) 1,266 402 499
Total Revenues 699,072 743,566 739,167 740,120
Expenses
Personnel services 16,538 17,397 17,693 18,238
Commodities 5 31 31 31
Contractual services 677,250 684,438 655,210 681,805
Major maintenance projects ‐ 52,329 ‐ 96,200
Total Expenses 693,793 754,195 672,934 796,274
Net Operating Income (loss)5,279 (10,629) 66,233 (56,154)
Other Receipts (Disbursements)
Transfers from/(to) General Fund (3,794) (3,436) (3,568) (3,568)
Net Other (3,794) (3,436) (3,568) (3,568)
Net Increase (Decrease) 1,485 (14,065) 62,665 (59,722)
Working Capital, January 1 181,352 183,753 182,837 245,502
Working Capital, December 31 182,837$ 169,688$ 245,502$ 185,779$
Statement of Revenue, Expense and Changes in Working Capital
STREET LIGHT OPERATING FUND
61
ENVIRONMENTAL RESOURCES
Fund Description
The Environmental Resources Fund’s purpose is to manage, promote and protect the City’s
natural resources including lakes, wetlands, streams, prairies and woodlands. The objective is
accomplished through public education endeavors, surface water infrastructure management
and monitoring the natural resources.
The Environmental Resources Department has become responsible for developing programs
that promote and expand the community’s environmental recycling awareness. These
programs are designed to encourage landfill abatement and proper waste disposal through
education and opportunities. The recycling programs that promote educating, reducing,
reusing, and recycling are funded by a grant from Dakota County.
Uses of Funds
The primary activities financed thru the Environmental Resources Utility Fund are:
Personnel
Storm water programming support and updates
Lake assessments (evaluations) and treatments
Water quality programs
o Wetland restoration
o Prairie maintenance
o Shoreline maintenance
Capital improvements
o Foxborough park wetland mitigation
o Stormwater rehabilitation programs
Recycling programs and promotion
Sources of Funds
The Environmental Resources Fund is financed with surface water management user fees. The
current surface water management rate for residential properties is $7.00 per quarter.
Commercial and industrial properties surface water management fees are calculated based on
the acreage of impervious areas. There are no proposed changes in surface water management
rates for the coming year.
62
Working Capital
Working capital is a financial metric which represents operating liquidity. Working capital is current
assets minus current liabilities.
2014 2015
2013 ADOPTED 2014 ESTIMATED
ACTUAL BUDGET ESTIMATE BUDGET
Cash 917,986$ 579,087$ 723,007$ 480,449$
Other current assets 114,098 29,940 33,642 32,000
Total assets 1,032,084 609,027 756,649 512,449
Liabilities (171,411) (133,620) (169,465) (140,915)
Net working capital 860,673$ 475,407$ 587,184$ 371,534$
Working capital as % of expenses 113.03% 51.90% 54.00% 38.61%
ENVIRONMENTAL RESOURCES OPERATING FUND
Summary of Working Capital
The Environmental Resources Fund has adequate and sufficient working capital for the foreseeable
future.
63
2014 2015
2013 ADOPTED 2014 ESTIMATED
ACTUAL BUDGET ESTIMATE BUDGET
Revenues
Surface Water Mgmt. Fees 685,567$ 683,410$ 684,046$ 694,606$
Other fees 2,105 2,500 2,500 2,500
Grants 153,509 44,492 123,292 44,892
Investment income (3,014) ‐ 3,270 3,812
Total Revenues 838,167 730,402 813,108 745,810
Expenses
Personnel services 232,995 232,194 244,020 245,258
Commodities 26,276 26,374 26,412 26,187
Contractual services 217,566 501,568 659,486 530,457
Total Expenses 476,837 760,136 929,918 801,902
Other Receipts (Disbursements)
Transfers from/(to) General Fund (143,697) (136,426) (138,590) (141,377)
Transfer to Building Fund ‐ (460) ‐ ‐
Transfer to Sanitary Sewer Operating (19,248) (19,045) (18,963) (19,055)
Transfer from Water fund 4,023 ‐ ‐ ‐
Transfer from Liquor fund 1,396 1,200 874 874
Capital outlay acquisitions (121,669) ‐ ‐ ‐
Net Other (279,195) (154,731) (156,679) (159,558)
Net Increase (Decrease) 82,135 (184,465) (273,489) (215,650)
Working Capital, January 1 778,538 659,872 860,673 587,184
Working Capital, December 31 860,673$ 475,407$ 587,184$ 371,534$
ENVIRONMENTAL RESOURCES OPERATING FUND
Statement of Revenue, Expense and Changes in Working Capital
64
2015 2016 2017 2018 2019
WATER OPERATING FUND
7602 - Water Administration/WTF
WTF Reroofing 661,000$ -$ -$ -$ -$
Welding exhaust in shop 5,800 - - - -
Change WTF monument sign 5,000 - - - -
671,800 - - - -
7606 - Meter Repair and Replacement
Residential Program - Meter Replacement Program (aging meters) 195,398 200,000 205,000 210,000 215,000
Residential Program - Transmitter install 312,100 90,000 92,000 95,000 98,000
507,498 290,000 297,000 305,000 313,000
7610 - Water Production (Wells, Pumps, - Excl. Well #10)
Well #4 - Roof replacement 25,000 - - - -
Well #6 - Rehabilitation 60,000 - - - -
Well #8 Rehabilitation - 60,000 - - -
HSPS 600HP Pump - - 60,000 - -
Well #11 Rehabilitation - - 60,000 - -
Well #12 Rehabilitation - - - 60,000 -
Well #13 Rehabilitation - - - 60,000 -
Filter Backwash Pump - - - 45,000 -
Well #14 Rehabilitation - - - - 60,000
Well #19 Rehabilitation - - - - 60,000
85,000 60,000 120,000 165,000 120,000
7612 - Water Main Repair
2014 Watermain Replacement Proj 14-02
2015 Watermain Replacement Proj 15-02 7,048,835 - - - -
2016 Watermain Replacement Proj 16-02 - 1,641,356 - - -
2017 Watermain Replacement Proj 17-02 - - 1,784,903 - -
2018 Watermain Replacement Proj 18-02 - - - 1,740,050 -
2019 Watermain Replacement Proj 19-02 - - - - 1,202,395
7,048,835 1,641,356 1,784,903 1,740,050 1,202,395
7624 - Towers
Dakota Heights Water Tower - Cleaning/Inspection - 15,000 - - -
Fairfield Water Tower - Cleaning/Inspection - 15,000 - - -
Airlake Water Tower - Cleaning/Inspection - 15,000 - - -
CMF Water Tower - Cleaning/Inspection - 15,000 - - -
Michaud Park Tower - Cleaning/Inspection 20,000 - 25,000 - -
20,000 60,000 25,000 - -
Total Water Operating Fund 8,333,133$ 2,051,356$ 2,226,903$ 2,210,050$ 1,635,395$
WATER AND SANITARY SEWER OPERATING FUNDS
MAJOR MAINTENANCE AND CIP IMPROVEMENTS
2015 - 2019
65
2015 2016 2017 2018 2019
SANITARY SEWER OPERATING FUND
7710 - I/I Study and Reduction
Inflow/Infiltration Mitigation Repairs 77,000$ 77,000$ 77,000$ 77,000$ 77,000$
7712 - Lift Station Rehabilitation
Lift Station #12 Rehabilitation 45,000 - - - -
Lift Station #13 Rehabilitation 45,000 - - - -
Lift Station Grinders #1-#3 50,000 - - - -
Lift Station #6 Rehabilitation (2016) - Engineering Services (2015) 100,000 620,000 - - -
Lift station #7 rehabilitation - 100,000 - - -
Lift station #23 pump replacement - 20,000 - - -
Lift Station #8 Rehabilitation - - 45,000 - -
Lift Station #16 Rehabilitation - - - 45,000 -
Lift Station #24 Rehabilitation - - - 20,000 -
Lift Station #9 Rehabilitation - - - - 20,000
240,000 740,000 45,000 65,000 20,000
7714 - Sewer Line and Manhole
Sanitary Sewer Rehabilitation Proj 15-02 143,270 - - - -
Sanitary Sewer Rehabilitation Proj 16-02 - 175,000 - - -
Sanitary Sewer Rehabilitation Proj 17-02 - - 175,000 - -
Sanitary Sewer Rehabilitation Proj 18-02 - - - 175,000 -
Sanitary Sewer Rehabilitation Proj 19-02 - - - - 175,000
143,270 175,000 175,000 175,000 175,000
Total Sanitary Sewer Operating Fund 460,270$ 992,000$ 297,000$ 317,000$ 272,000$
WATER AND SANITARY SEWER OPERATING FUNDS
MAJOR MAINTENANCE AND CIP IMPROVEMENTS
2015 - 2019
66
Description 2015 2016 2017 2018 2019
Chevy 3/4 Ton 4x4 Pick-Up 35,479$
Chevy 3/4 Ton 4x4 Pick-Up 35,479
Chevy 3/4 Ton 4x4 Pick-Up 35,479
2007 1/2 Ton 4x4 Pick-Up 34,561
2007 1/2 Ton 4x4 Pick-Up 34,561
Chevy 3/4 T Pick-Up 36,702
Chevy 3/4 T Pick-Up 36,702
Ford 1/2 Ton Van 28,928
2007 1 Ton 4x4 Truck w/plow 84,063
2003 F-550 Truck - Utility Truck with Crane 120,638
Sterling Vactor 427,353
Case Backhoe 172,866
Trash pump 1,350
Generator 2,656
Generator 47,995
Air compressor 1,756
Manhole fan 2,050
Snowblower 1,365
Cutoff saw 1,361
Weed whip 684
GPS unit 4,560
Conference Station 1,760
Pallet Forks 1,110
Interactive whiteboard 7,830
Other 20,000 20,000 20,000 20,000
ENVIRONMENTAL RESOURCES
2005 Chevy 1/2 Ton 4x4 32,000
2005 Chevy 1/2 Ton 4x4 32,000
Handheld GPS Unit 3,009
Computer Desktop & software 3,768
- - - - -
Total 144,025$ 453,420$ 413,172$ 175,116$ 122,332$
Year
EQUIPMENT
DEPARTMENT: Utility
67
INTERNAL
SERVICE
FUND
68
MUNICIPAL RESERVES FUND
Fund Description
The Municipal Reserves Fund is used to account for the City’s risk management program
relating to general liability, excess liability, property and casualty insurance costs which are
charged to other City funds on a cost reimbursement basis.
Uses of Funds
Under the Governmental Accounting Standards Board (GASB) Statement No. 10, risk
management activities of a government entity can be accounted for in either the General Fund
or an Internal Service Fund, if one fund is used. The City uses the Internal Service Municipal
Reserves Fund to budget such costs. Under this model, the various City funds receive a charge
from the Municipal Reserves Fund, and all costs (premiums, claims, and related expenses) are
reflected in a single fund. This allows for better accountability and monitoring of the City’s risk
management costs.
Sources of Funds
The primary source of revenue is charges from other funds. In order to maintain the current
funding ratios, the 2015 transfers from other fund is projected to increase 8.9%.
Fund Balance
The fund balance is a reserve for claims exceeding LMCIT coverages or sustained periods where
claims exceed budget estimates.
Other Financial Information
The City does not purchase Excess Liability Coverage insurance.
69
2014 2015
2013 Amended 2014 Proposed Increase/
Actual Budget Estimate Budget (Decrease)
Operating Revenues
Charges for services 298,427$ 381,325$ 381,324$ 415,277$ 33,952$
Other 112,636 74,150 74,150 74,150 ‐
Total operating revenues 411,063 455,475 455,474 489,427 33,952
Operating expenses
Other charges and services 478,310 428,727 430,549 439,415 10,688
Operating income (loss) (67,247) 26,748 24,925 50,012 23,264
Non‐operating revenue (expense)
Investment income (charges) (1,235) 3,150 3,729 3,609 459
Transfer to General Fund (47,141) (48,555) (48,555) (50,012) (1,457)
Total non‐operating (net) (48,376) (45,405) (44,826) (46,403) (998)
Change in net position (115,623) (18,657) (19,901) 3,609 22,266
Net position, January 18 5 7 , 3 6 4 831,991 741,741 721,840 (110,151)
Net position, December 31 741,741$ 813,334$ 721,840$ 725,449$ (87,885)$
Municipal Reserves Fund
Schedule of Revenues, Expenses and Changes in Net Position
70
APPENDIX
71
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 15,964,728$ 16,794,367$ 16,826,757$ 17,811,502$
Licenses and permits 2,087,937 1,947,676 1,951,991 1,968,416
Intergovernmental 797,372 608,401 735,034 827,661
Charges for services 2,037,504 2,156,037 2,170,999 2,939,577
Court fines 219,535 274,590 209,716 288,001
Investment income (27,206) 44,413 40,376 40,376
Miscellaneous 93,913 61,461 77,468 46,145
Total revenues 21,173,783 21,886,945 22,012,341 23,921,678
Expenditures
General government
Mayor and Council 91,761 97,021 97,071 97,411
Committees and Commissions 56,606 62,794 66,013 71,096
City administration 347,280 409,435 432,675 414,285
City Clerk 114,304 186,347 199,761 127,401
Legal counsel 72,033 82,351 82,351 82,351
Planning 361,156 433,534 420,943 429,809
Community and econ. development 293,513 300,021 299,834 300,526
Inspections 840,837 861,258 902,770 854,922
General government facilities 401,024 420,461 443,493 433,123
Finance 612,903 637,796 637,287 665,298
Information systems 460,185 495,188 490,644 530,931
Human resources 334,446 355,179 357,611 378,472
Insurance 227,420 289,075 289,075 322,100
Public safety
Police 8,648,351 9,018,274 9,064,199 9,211,309
Fire 1,469,731 1,438,168 1,559,677 1,639,147
Public works
Engineering 666,090 911,918 740,415 712,273
Streets 3,100,857 2,759,539 3,167,341 3,548,005
Parks and recreation
Parks 2,135,103 2,251,780 2,245,504 2,388,645
Recreation 562,675 589,769 607,668 608,476
Heritage Center 90,419 79,311 97,569 104,516
Arts Center 425,994 408,390 433,828 448,505
Other - 151,890 46,890 105,000
Total expenditures 21,312,688 22,239,499 22,682,619 23,473,601
Excess (deficiency) of revenues
over expenditures (138,905) (352,554) (670,278) 448,077
Other financing sources (uses)
Transfer from other funds 715,297 759,814 757,755 809,935
Transfer to other funds (2,401,607) - - (727,000)
Total other financing sources (uses) (1,686,310) 759,814 757,755 82,935
Net change in fund balance (1,825,215) 407,260 87,477 531,012
Fund balance, January 1 11,491,775 9,666,560 9,666,560 9,754,037
Fund balance, December 31 9,666,560$ 10,073,820$ 9,754,037$ 10,285,049$
Ratio: Fund balance to expenditures 45.4%45.3%43.0%43.8%
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2015
CITY OF LAKEVILLE, MINNESOTA
72
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
Function
General government 4,213,468 4,630,460 4,719,528 4,707,725
Public safety 10,118,082 10,456,442 10,623,876 10,850,456
Public works 3,766,947 3,671,457 3,907,756 4,260,278
Parks and recreation 3,214,191 3,329,250 3,384,569 3,550,142
Contingency - 151,890 46,890 105,000
21,312,688 22,239,499 22,682,619 23,473,601
Classification
Personnel services 15,186,343 16,016,481 16,220,462 16,824,666
Commodities 1,938,689 1,626,533 1,831,556 1,714,057
Other charges and services 4,150,267 4,382,922 4,493,681 4,675,622
Capital outlay 37,389 108,563 136,920 154,256
Contingency - 105,000 - 105,000
21,312,688 22,239,499 22,682,619 23,473,601
73
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
General property taxes
Ad valorem taxes - current 13,946,037$ 14,631,396$ 14,730,171$ 14,730,171$
Ad valorem taxes - current 990,536
Ad valorem taxes - delinquent 144,599 178,840 118,950 118,950
Market value homestead credit 2,969
Fiscal disparities 1,784,432 1,904,664 1,904,664 1,904,664
Penalties and interest 16,156 14,800 16,156 16,156
Manufactured home tax 51,068 45,200 47,825 47,825
Gravel tax 19,467 19,467 8,991 3,200
Total general property taxes 15,964,728 16,794,367 16,826,757 17,811,502
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
74
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
Licenses and permits
Licenses
Tobacco 450$ 9,600$ 9,600$ 9,600$
Trash removal 3,750 3,750 3,750 4,250
Dog 16,420 15,487 15,487 15,487
Signs 5,750 5,100 5,750 5,750
On-sale liquor 119,400 122,200 129,100 140,350
Sunday liquor 4,200 4,200 4,200 4,200
Club license 500 500 500 -
Non-intoxicating liquor on 1,200 1,550 1,200 1,200
Non-intoxicating liquor off 975 975 975 3,900
Wine 2,000 2,000 2,000 3,200
Tree removal 1,155 1,275 1,275 -
Fireworks 1,900 1,550 1,900 1,900
Massage 2,675 1,875 1,875 3,200
Miscellaneous 5,575 2,550 2,550 2,650
Total licenses 165,950 172,612 180,162 195,687
Permits
Plan review fees 418,673 399,178 399,178 399,178
Building 1,118,995 1,018,205 1,018,205 1,018,205
Plumbing 85,223 78,685 78,685 78,685
Water/sewer 38,584 36,843 36,843 36,843
Mechanical 99,298 84,834 84,834 84,834
Grading/filling 525 450 450 450
Excavating/gravel 1,775 1,775 1,775 1,775
Driveway 2,250 700 700 700
Zoning 4,740 3,800 3,800 3,800
Right-of-way 41,419 44,600 41,420 41,420
Fire burning 1,050 1,050 1,050 1,050
Electrical 108,616 104,444 104,444 104,444
Miscellaneous 839 500 445 1,345
Total permits 1,921,987 1,775,064 1,771,829 1,772,729
Total licenses and permits 2,087,937 1,947,676 1,951,991 1,968,416
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
75
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
Intergovernmental
State-aid police 378,812$ 349,747$ 378,820$ 386,105$
State-aid fire relief 313,364 213,067 314,365 314,365
State-aid pensions 21,303 21,303 21,303 21,303
State POST Board grant 17,771 17,604 17,784 18,126
State Drug Task Force grant 3,160 - - -
State performance aid - - - -
Dakota County Gun Range Cleanup 11,044 - - -
State gun range environmental grant - - - -
State Police protective vests grant 5,687 2,100 2,100 2,100
State fire training grant 13,320
State ski trail grant 462 - 462 462
State snowmobile trail maint. grant 200 200 200 200
Federal traffic safety project 21,018 - - -
Federal DWI enforcement 10,984 - - -
Fed. CDBG community development - - - -
Federal, State FEMA - - - -
Tax increment redistribution - - - 85,000
Other grants 247 4,380 - -
Total intergovernmental 797,372 608,401 735,034 827,661
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
76
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
Charges for services
General government
Rezoning fees 1,500$ 1,500$ 1,500$ 1,500$
Platting fees 9,950 10,000 9,000 9,000
Variance fees 3,000 1,500 1,500 1,500
PUD application fees 1,000 1,500 1,000 1,000
CUP fees 4,900 4,600 4,600 4,600
Home occupation fees 300 200 200 300
Planner fees 30,784 40,000 34,000 34,000
Reimspection fees - - 7,000 7,000
Inspection department fees 19,506 22,265 19,165 19,165
General government service charge 6,246 2,248 2,248 2,248
Tree escrow fund administration 458 500 500 500
Lodging tax fee 8,787 8,770 8,963 9,142
Fiscal Agent - Dakota Comm. Ctr. 63,504 64,945 64,452 65,741
Fiscal Agent - Arenas 32,000 32,000 32,000 32,000
Investment management fees 28,220 30,000 28,200 28,200
Sale of maps/copies 633 700 700 700
Sale of printed materials -
Sales tax refund 27,455
Finance charges 1,443 595 595 610
Total general government 239,686 221,323 215,623 217,206
Public safety
Police department charges 158,832 148,591 150,009 229,017
SRO - ISD 194 contributions 165,652 172,023 169,642 173,035
Animal pickup 3,297 3,525 3,363 3,363
Animal storage 6,494 7,738 6,200 6,200
Animal rabies 2,693 2,700 1,930 2,700
Restitution 420 200 200 200
Forfeiture - sale of assets 25,060 42,000 42,000 42,000
Fire contracts 35,270 36,250 36,250 36,975
Fire department charges 877 600 600 600
ALF Ambulance - admin. charge 4,646 4,691 4,691 4,738
Total public safety 403,241 418,318 414,885 498,828
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
77
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
Charges for services (continued)
Public works
Engineering platting - preliminary 29,266$ 20,870$ 22,850$ 22,850$
Engineering platting - final 6,873 8,000 6,580 6,580
Engineering plan review 2,186 7,000 2,660 2,660
Engineering drawing/base map prep - - - -
Engineering developer insp. fees 2,988 18,000 3,000 3,000
Engineering developer cont. admin. 327,730 352,000 352,000 352,000
Engineering Imp. Proj. design variable 73,915 112,922 94,066 108,234
Engineering Imp. Proj. const. inspect. 122,090 127,037 105,824 121,764
Engineering street reconstruction projects 110,366 160,000 227,571 828,079
Engineering G.I.S. fees 30,225 24,000 28,500 28,500
Special assessment admin. charge6 3 , 5 8 8 66,688 66,688 70,684
Special assessment searches 1,675 1,500 1,560 1,560
Document/map sales 112 250 330 330
Bid plan/spec. deposits 152 100 150 150
Street department charges 19,869 14,450 14,450 14,450
Credit River - Judicial Road maint. 3,192 2,700 2,700 2,700
Developer street signs installation 20,090 14,000 18,740 18,740
Total public works 814,317 929,517 947,669 1,582,281
Parks, recreation and arts center
Brochure advertising 9,050 8,050 9,900 9,900
Youth activities 91,601 115,817 101,167 101,922
Youth sport surcharge3 1 , 1 4 0 34,000 32,000 32,600
Youth special events 12,179 14,845 16,357 16,357
Youth special events donations 3,094 1,400 1,400 1,400
Adult activities 56,129 71,752 64,776 64,023
Puppet wagon donations 2,000 3,870 3,500 3,500
Safety Camp 1,540 2,560 2,562 2,560
Safety Camp donations 1,050 1,100 1,000 1,100
Senior Center donations 2,515 1,500 1,500 1,500
Senior Center Brochure Ad Revenue 5,575 - 5,825 5,825
Senior Center excursions 26,334 20,000 21,200 21,200
Ritter Farm Park ELC 14,316 8,818 11,678 11,678
Excursions 12,978 7,920 10,000 7,920
Tennis lessons 13,468 7,056 13,500 13,500
Total recreation programs 282,969 298,688 296,365 294,985
Park rental/maint./tournament fees 30,579 27,231 27,231 32,250
Tree sales (net)3,533 3,100 3,100 3,100
Boulevard mowing -
Senior Center membership surcharge2 0 , 6 6 0 21,200 20,500 21,000
Senior Center Punchcard - 5,700 5,676 5,700
Senior Citizen Club Fundraising 8,864 4,000 4,000 29,327
Senior/Heritage Center rentals 11,782 10,000 13,000 26,500
Total parks and recreation 358,387 369,919 369,872 412,862
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
78
2014 2015
2013 Amended 2014 Proposed
Actual Budget Estimate Budget
Charges for services (continued)
Parks, recreation and arts center (continued)
Arts center program fees 74,447$ 72,250$ 72,250$ 74,850$
Arts center on-sale - 3,400 3,400 3,000
Arts center rental/event admissions 147,426 141,310 147,300 150,550
Total arts center 221,873 216,960 222,950 228,400
Total parks, recreation and arts center 580,260 586,879 592,822 641,262
Total charges for services 2,037,504 2,156,037 2,170,999 2,939,577
Court fines 219,535 274,590 209,716 288,001
Investment income (27,206) 44,413 40,376 40,376
Miscellaneous
Disposal of assets 6,928 8,875 7,040 7,040
Park rental farming - 100 - -
Donations 35,501 5,500 8,500 8,500
Antenna site leases 50,608 46,986 61,928 30,605
Other 876 - - -
Total miscellaneous 93,913 61,461 77,468 46,145
Other financing sources (uses) - Transfers
Special Revenue
From Communications Fund 65,237 122,654 123,317 152,933
Capital Projects
To Equipment Fund (1,811,607) - - (727,000)
To Building Fund (590,000)
Enterprise
From Liquor Fund 162,488 159,323 157,820 165,173
From Utility Fund 440,431 429,282 428,063 441,817
Internal Service
From Municipal Reserve Fund 47,141 48,555 48,555 50,012
Total other financing (net)(1,686,310) 759,814 757,755 82,935
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
79
2014 2015
2013 Amended 2014 Proposed
Expenditures Actual Budget Estimate Budget
Mayor and Council
Personnel services 46,444$ 49,740$ 49,776$ 49,776$
Commodities - 50 50 50
Other charges and services 45,317 47,231 47,245 47,585
Total 91,761 97,021 97,071 97,411
Committees/Commissions
Personnel services 46,370 49,884 52,451 57,336
Commodities 1,475 1,530 1,530 1,530
Other charges and services 8,761 11,380 12,032 12,230
Total 56,606 62,794 66,013 71,096
City administration
Personnel services 333,559 394,878 396,187 395,760
Commodities 540 1,052 734 734
Other charges and services 12,077 13,505 35,754 17,791
Capital outlay 1,104 - - -
Total 347,280 409,435 432,675 414,285
City Clerk
Personnel services 101,468$ 114,347$ 115,067$ 104,429$
Commodities 88 1,686 1,686 282
Other charges and services 12,748 70,314 79,208 22,690
Capital outlay - - 3,800 -
Total 114,304 186,347 199,761 127,401
Legal counsel
Other charges and services 72,033 82,351 82,351 82,351
Planning
Personnel services 347,116$ 411,930$ 380,490$ 406,215$
Commodities 1,114 2,573 1,974 2,248
Other charges and services 12,334 17,086 38,479 21,346
Capital outlay 592 1,945 - -
Total 361,156 433,534 420,943 429,809
Community and economic development
Personnel services 262,090$ 265,548$ 265,983$ 266,506$
Commodities 232 192 192 192
Other charges and services 31,191 34,281 33,659 33,248
Capital outlay - - - 580
Total 293,513 300,021 299,834 300,526
Inspection
Personnel services 645,754$ 659,283$ 680,510$ 674,114$
Commodities 13,118 11,901 11,963 10,255
Other charges and services 159,290 167,614 187,003 169,303
Capital outlay 22,675 22,460 23,294 1,250
Total 840,837 861,258 902,770 854,922
(continued)
General Fund
Schedule of Expenditures
80
2014 2015
2013 Amended 2014 Proposed
Expenditures (continued)Actual Budget Estimate Budget
General government facilities
Personnel services 191,568$ 199,695$ 203,633$ 204,108$
Commodities 12,111 22,339 21,859 22,084
Other charges and services 196,920 197,652 218,001 206,931
Capital outlay 425 775 - -
Total 401,024 420,461 443,493 433,123
Finance
Personnel services 547,910$ 560,975$ 559,556$ 568,092$
Commodities 2,676 4,024 4,409 5,034
Other charges and services 62,317 72,797 73,322 74,004
Capital outlay - - - 18,168
Total 612,903 637,796 637,287 665,298
Information systems
Personnel services 298,042$ 311,917$ 305,696$ 311,448$
Commodities 6,047 5,847 6,366 5,847
Other charges and services 156,096 177,424 178,582 213,636
Capital outlay - - - -
Total 460,185 495,188 490,644 530,931
Human resources
Personnel services 256,922$ 268,870$ 271,381$ 294,193$
Commodities 1,379 1,609 1,719 2,577
Other charges and services 76,145 82,099 81,910 81,122
Capital outlay - 2,601 2,601 580
Total 334,446 355,179 357,611 378,472
Insurance
Other charges and services 227,420 289,075 289,075 322,100
Police
Personnel services 6,687,966$ 7,041,490$ 7,035,813$ 7,156,691$
Commodities 352,933 347,025 377,918 342,976
Other charges and services 1,603,328 1,629,759 1,650,468 1,711,642
Capital outlay 4,124 - - -
Total 8,648,351 9,018,274 9,064,199 9,211,309
Fire
Personnel services 1,091,666$ 1,051,015$ 1,159,586$ 1,201,560$
Commodities 129,792 132,484 138,272 150,568
Other charges and services 248,273 254,669 261,819 287,019
Capital outlay - - - -
Total 1,469,731 1,438,168 1,559,677 1,639,147
(continued)
General Fund
Schedule of Expenditures
81
2014 2015
2013 Amended 2014 Proposed
Expenditures (continued)Actual Budget Estimate Budget
Engineering
Personnel services 545,865$ 752,936$ 578,539$ 604,526$
Commodities 8,450 10,542 9,956 9,274
Other charges and services 111,775 69,652 87,242 86,891
Capital outlay - 78,788 64,678 11,582
Total 666,090 911,918 740,415 712,273
Streets
Personnel services 1,704,869$ 1,693,264$ 1,867,866$ 2,277,722$
Commodities 1,107,228 787,830 945,372 835,781
Other charges and services 288,478 278,445 318,941 338,802
Capital outlay 282 - 35,162 95,700
Total 3,100,857 2,759,539 3,167,341 3,548,005
Parks
Personnel services 1,482,546 1,525,215$ 1,595,055$ 1,616,595$
Commodities 259,211 254,394 263,827 271,081
Other charges and services 392,754 470,177 386,622 500,969
Capital outlay 592 1,994 - -
Total 2,135,103 2,251,780 2,245,504 2,388,645
Recreation
Personnel services 330,903 341,517$ 372,136$ 348,735$
Commodities 21,625 26,404 24,062 25,146
Other charges and services 208,911 221,848 211,470 215,096
Capital outlay 1,236 - - 19,499
Total 562,675 589,769 607,668 608,476
Heritage Center
Personnel services 28,307 28,592$ 31,772$ 32,779$
Commodities 4,158 1,846 5,222 12,388
Other charges and services 51,595 48,873 53,190 56,892
Capital outlay 6,359 - 7,385 2,457
Total 90,419 79,311 97,569 104,516
Arts Center
Personnel services 236,978 248,495$ 252,075$ 254,081$
Commodities 16,512 13,205 14,445 16,010
Other charges and services 172,504 146,690 167,308 173,974
Capital outlay - - - 4,440
Total 425,994 408,390 433,828 448,505
General Fund
Schedule of Expenditures
82
2012 2013 2014 2015
Position Title Actual Actual Estimated Estimated
General government
City Administrator 1.0 1.0 0.7 1.0
Assistant to City Administrator 0.5 0.0 0.0 0.0
Administrative Services Manager 0.0 0.4 1.0 1.0
Executive Administrative Assistant/Deputy Clerk 1.0 1.0 1.0 1.0
Communications Manager 1.0 1.0 1.0 1.0
Communications Specialist 1.0 1.0 1.0 1.0
Video Production Specialists 2.0 2.0 2.0 2.0
City Clerk 1.0 1.0 1.0 1.0
Planning Director 1.0 1.0 1.0 1.0
Associate Planners 1.5 1.3 2.0 2.0
Code Enforcement 0.0 0.0 0.0 0.7
Planning Administrative Assistant 0.5 0.5 0.5 0.5
Community and Economic Development Director 1.0 1.0 1.0 1.0
Economic Development Specialist 1.0 1.0 0.9 1.0
Community and Economic Dev. Admin. Assistant 0.5 0.5 0.5 0.5
Building Official 1.0 1.0 1.0 1.0
Senior Inspectors 2.0 2.0 2.0 2.0
Building Inspectors 2.0 2.0 2.0 2.0
Building Senior Administrative Assistant 1.0 1.0 1.0 1.0
Building Administrative Assistant 1.0 1.0 1.0 1.0
Facility Maintenance Coordinator 1.0 1.0 1.0 1.0
City Hall Receptionists 1.6 1.6 1.6 1.6
City Hall Administrative Assistant 0.4 0.4 0.4 0.4
Finance Director 1.0 1.0 1.0 1.0
Senior Accountants 3.0 3.0 3.0 3.5
Accountant II 1.0 1.0 1.0 1.0
Accounts Payable Technician 1.0 1.0 1.0 1.0
Finance Senior Administrative Assistant 1.0 1.0 1.0 1.0
Information Systems Manager 1.0 1.0 1.0 1.0
Information Systems Network Specialist 1.0 1.0 1.0 1.0
Information Systems Technician 1.0 0.9 1.0 1.0
Human Resources Manager 1.0 1.0 1.0 1.0
Benefits Specialist 1.0 1.0 1.0 1.0
Payroll Technician 0.8 0.8 0.8 0.8
Administrative Assistant 0.0 0.0 0.0 0.3
Total general government 35.8 35.4 36.4 38.3
CITY OF LAKEVILLE, MINNESOTA
Number of City Employees (Full Time Equivalent)
83
2012 2013 2014 2015
Position Title Actual Estimated Estimated Estimated
Public safety
Police
Sworn officers
Chief 1.0 0.8 1.0 1.0
Deputy Chief 0.0 0.0 0.7 1.0
Lieutenants 0.0 0.0 2.8 4.0
Captains 2.0 3.0 1.2 0.0
Sergeants 9.4 7.5 4.4 5.0
Investigators 5.0 5.0 5.0 6.0
Narcotics Task Force Officer 1.0 1.0 1.0 1.0
Patrol Officers 34.6 32.9 36.0 36.5
Total sworn officers 53.0 50.2 52.1 54.5
Business Manager 0.0 0.0 0.5 1.0
Evidence Technician 1.0 1.0 1.0 1.0
Community Service Officers 3.8 3.1 3.1 4.1
Animal Control Officer 1.0 1.0 0.4 0.0
Records Supervisor 1.0 1.0 0.5 0.0
Records Specialist 0.0 0.0 0.5 1.0
Records Administrative Assistants 5.4 5.4 4.4 4.7
Total police 65.2 61.7 62.5 66.3
Fire
Fire Chief 1.0 1.0 1.0 1.0
Assistant Fire Chief 0.0 0.0 0.0 0.6
Fire Marshal 1.0 1.0 1.0 1.0
Fire Inspector 1.0 1.0 1.0 1.0
Fire Senior Administrative Assistant 1.0 1.0 1.0 1.0
Fire Administrative Assistant 0.6 0.6 0.6 0.6
Total fire 4.6 4.6 4.6 5.2
Total public safety 69.8 66.3 67.1 71.5
Public works
Engineering
City Engineer 1.0 1.0 1.0 1.0
Assistant City Engineer 1.0 0.6 0.5 1.0
Development/Design Engineer 1.0 0.0 0.0 0.0
Civil Engineer 0.0 0.4 1.0 1.0
Senior Construction Representative 1.0 1.0 1.0 0.0
Engineering Technician 0.0 0.0 1.0 1.0
Engineering Administrative Assistant 1.0 1.0 1.0 1.0
GIS Supervisor 1.0 1.0 1.0 1.0
GIS Technician 1.0 1.0 1.0 1.0
Total engineering 7.0 6.0 7.5 7.0
(continued)
CITY OF LAKEVILLE, MINNESOTA
Number of City Employees (Full Time Equivalent)
84
2012 2013 2014 2015
Position Title Actual Estimated Estimated Estimated
Public works (continued)
Streets
Operations and Maintenance Engineer 0.0 0.0 0.5 1.0
Streets Superintendent 1.0 1.0 1.0 1.0
Streets Supervisor 1.0 1.0 1.0 1.0
Streets Lead Maintenance 1.0 1.0 1.0 1.0
Senior Construction Representative 0.0 0.0 0.5 2.0
Fleet Supervisor 0.0 0.0 0.3 1.0
Fleet Service Technician Lead 1.0 1.0 1.0 1.0
Streets Maintenance II 10.3 10.3 11.0 11.0
Fleet Service Technicians 4.0 4.0 4.0 4.0
Streets Administrative Assistant 1.0 1.0 1.0 1.0
Total streets 19.3 19.3 21.3 24.0
Total public works 26.3 25.3 28.8 31.0
Parks and recreation
Parks
Parks and Recreation Director 1.0 1.0 1.0 1.0
Parks Operations and Maintenance Manager 1.0 1.0 1.0 1.0
Parks Supervisor 1.0 1.0 1.0 1.0
Parks Lead Maintenance 1.0 1.0 1.0 1.0
Parks Maintenance II 9.0 9.0 9.0 9.0
Parks Senior Administrative Assistant 1.0 1.0 1.0 1.0
Parks Maintenance Administrative Assistant 1.0 1.0 1.0 1.0
Total parks 15.0 15.0 15.0 15.0
Recreation
Recreation Supervisor 1.0 1.0 1.0 1.0
Recreation Program Supervisor 1.0 1.0 1.0 1.0
Recreation Administrative Assistant 1.0 1.0 1.0 1.0
Senior Center Coordinator 1.0 1.0 1.0 1.0
Senior Center Administrative Assistant 0.7 0.7 0.7 0.7
Total recreation 4.7 4.7 4.7 4.7
Heritage Center
Heritage Center Facility Attendant 0.0 0.9 0.9 0.9
Facilities Manager 0.0 0.0 0.0 0.0
Total Heritage Center 0.0 0.9 0.9 0.9
Arts Center
Arts Center Manager 1.0 1.0 1.0 1.0
Arts Center Administrative Assistant 1.0 1.0 1.0 1.0
Arts Center Facility Attendant 1.5 1.5 1.5 1.5
Pottery Manager 0.2 0.2 0.2 0.2
Total arts center 3.7 3.7 3.7 3.7
Total parks and recreation 23.4 24.3 24.3 24.3
Total general/special revenue fund employees 155.3 151.3 156.6 165.1
CITY OF LAKEVILLE, MINNESOTA
Number of City Employees (Full Time Equivalent)
(continued)
85
Description 2015 2016 2017 2018 2019
2015 2016 2017 2018 2019
Description
Precinct Tabulators 26,667 26,667 26,667 - -
EQUIPMENT - BUDGETED
DEPARTMENT: City Clerk
Year
86
Description 2015 2016 2017 2018 2019
Computer Replacement 15,499 47,925 57,510 57,510 5,000
Servers - - - 218,828 20,568
Switches - - 130,381 130,381 -
Copy machines 9,986 - - - -
Telephone replacements 18,900 19,264 19,264 19,264 19,264
Data backup & recovery server storage 34,092 - - - -
Other 13,249 26,575 26,575 19,147 61,252
Total Capital Improvement 91,726 93,764 233,730 445,130 106,084
EQUIPMENT - BUDGETED
DEPARTMENT: Technology
87
Description 2015 2016 2017 2018 2019
Community Service Officer
2012 Ford F-150 - 27,783 - - -
2013 Ford SUV - - 30,000 - -
2012 Compact Van - - 27,000 - -
2013 Ford F-150 - - - 27,387 -
2014 Ford SUV - - - - 30,000
Lieutenant Shared Vehicles
2005 Sedan - - 27,595 - -
2008 Sedan - - - 25,000 -
Investigations
2005 Taurus - 35,625 - - -
2005 Ford Taurus - 27,595 - - -
2007 Nissan Murrano - - 27,595 - -
2005 Taurus - - 27,595 - -
2007 Chev Impala - - 27,000 - -
2008 Chevy Equinox - - - 25,000
Patrol - Marked
2002 Jeep 35,625 - - - -
2011 Crown Vic 35,625 - - - 30,000
2011 Crown Vic 35,625 - - - 30,000
2011 Crown Vic 35,625 - - - 30,000
2011 Crown Vic 35,625 - - - 30,000
2005 Ford Taurus 24,399 - - - -
Squad Car - - - - -
2011 Crown Vic - 37,000 - - -
2013 Ford SUV - 30,000 - - 31,668
2013 Ford SUV - 30,000 - - 31,668
2013 Ford SUV - 30,000 - - -
2013 Ford SUV - 30,000 - - -
2013 Ford PI - 30,000 - - -
2013 Ford SUV - - 30,000 - -
2013 Ford SUV - - 30,000 - -
2014 Ford SUV - - 30,000 - -
2013 Ford SUV - - 30,000 -
2014 Ford SUV - - - 30,000 -
2014 Ford SUV - - - 30,000 -
2014 Ford SUV - - - 30,000 -
2014 Ford SUV - - - 30,000 -
2014 Ford SUV - - - 30,000 -
Squad Car - - - - 30,000
2014 Ford SUV - - - - 26,600
EQUIPMENT - BUDGETED
Year
DEPARTMENT: Police
88
Description 2015 2016 2017 2018 2019
Patrol - Un-marked
2014 Ford PI - - - 30,000 -
Patrol - Other
iphones 21,018 - - - -
AEDs 19,032 - - - -
Radar Unit 14,475 9,000 6,000 3,000
Light Bar and siren control 12,145 40,000 30,000 30,000 -
Voice Recorder App 11,000 - - - -
Computer equipment - - - - -
Toughbook 6,085 - - - -
Emergency vehicle preemption 4,975 7,000 7,000 - -
Body Bunkers/Ballistic Shields 3,600 - - 2,480 -
Less Lethal Launcher 2,613 - - - -
Training software 2,500 - - - -
Weapon lights 2,240 - - - -
Patrol bicycles - - - - -
CSU Cameras 1,397 - 1,071 1,071 -
PBTs 837 1,071 1,071 4,500 1,071
Toughbooks - 136,526 71,526 - -
AR15 Rifle and Equip - 22,000 - - -
Taser - 17,465 - - 18,000
In-Car Video 22 Marked Squads - - - - -
Glock handgun - 5,155 - - -
Oxygen Regulators - - - - -
Tint Meters - 500 - - -
800 mhz Portable radios - - 347,160 174,148
MAAG Rifles - - 9,000 - -
Laser - - 4,000 - -
Squad Radios - - - 200,000 -
John Deere Broom - - - 3,000 -
Office Cubicles (6) - - - -
- - - - -
Total 304,441 516,720 763,613 675,586 289,007
EQUIPMENT - BUDGETED
Year
DEPARTMENT: Police
89
Description 2015 2016 2017 2018 2019
Fire Engine E-2 (8282) 535,000 - - - -
Station 1 Training Room, Tables & Chairs 7,304 - - - -
Thermal Camera for Ladder Trucks (2) 12,190 - - - -
Toughpad Keyboards & Mount - - - - -
Multi- Gas Monitors 2,425 - - - -
Intake Valve 2,800 - - - -
70 Inch Interactive Whiteboard (FS 2) - - - - -
Hydrant Valve - - - - -
Firefighting Nozzles - - 3,933 - -
Gear Dryer (3) 1,815 - - - -
Laserfiche/Mobile Device Licenses for Asst Fire Chief - - - - -
Sparky Outfit - - - - -
Fire Engine E-1 (8184) - 535,000 - - -
Firefighting Nozzles - 3,933 - - -
60 Inch Interactive Whiteboard (FS 3) - - - - -
Rechargable Scene Lights - 3,825 - - -
Ram Air Gear Dryer (1) - - - - -
Lucas 2 CPR Device - - - - -
Toughbooks - - 65,000 - -
Replacement Radios - - 66,750 - -
Dist Chief 5 Staff Vehicle (8190) Ford Expolrer 2010 - - - 44,000 -
Dist Chief 4 Staff Vehicle (8191) Ford Expolrer 2010 - - - 44,000 -
Fire Inspector Vehicle (8397) Chevy 1/2 Ton Truck 2007 - - - 44,000 -
Rescue Tools (Update 4 Sets of Cutters) - - - 65,000 -
Replacement Radios - - - 66,750 -
Replacement Radios - - - - 66,750
561,534 542,758 135,683 263,750 66,750
EQUIPMENT - BUDGETED
DEPARTMENT: Fire
Year
90
Description 2015 2016 2017 2018 2019
Maintenance Vehicles
2005 1 Ton 4x4 Truck & Plow 74,393 - - - -
2006 1 Ton 4x4 Pick-Up & Plow - 81,832 - - -
2002 1 Ton 4x4 Pick-Up & Bucket - - 153,339 - -
2007 1 Ton 4x4 Pick-Up & Plow - - 84,064 - -
2005 1/2 Ton 4x4 Pick-Up - - 33,239 - -
2006 3/4 Ton 4x4 Pick-Up - - - 37,866 -
2006 1/2 Ton 4x4 Pick-Up - - - 34,121 -
2006 3/4 Ton 4x4 Truck - - - 34,121 -
2009 1 Ton 4x4 Pick-Up & Plow - - - - 89,272
2006 3/4 Ton 4x4 Pick-Up - - - - 35,298
Heavy Duty Trucks
Sterling Dump Truck 196,893 - - - -
Sterling Dump Truck 196,893 - - - -
Sterling Dump Truck (New Plow Route) - - - -
Medium Duty Truck with Sign Body & Crane 187,419 - - - -
Mobile Resource Management System (GPS) 11,234 - - - -
Sterling Dump Truck - 216,475 - - -
Sterling Dump Truck - 216,475 - - -
Sterling Tandem Dump Truck - - 245,929 - -
Sterling Dump Truck - - 222,378 - -
Sterling Dump Truck - - - - 222,378
Sterling Tandem Dump Truck - - - 252,458 -
Tandem Truck w/Plow (New Plow Route) - - - -
Sterling Dump Truck - - - 228,282 -
Sterling Dump Truck - - - - 236,154
Sterling Dump Truck - - - - 236,154
Sterling Dump Truck - - - - 236,154
Special Use Equipment
Kubota ATV 68,519 - - - -
Tenant Floor Scrubber 64,360 - - - -
Inspection Camera System 9,204 - - - -
Turf protection mats - - - -
Shouldering disk - - - -
Sweeper - Pick-up - 179,266 - - -
Sweeper - Pick-up - 179,266 - - -
Sidewalk Maintainer - 154,083 - - -
CAT 938 Loader - - 208,892 - -
Mower for Tractor - - - - 87,242
CAT Mini-Excavator - - - - 67,966
CAT Skid Loader - - - - 42,658
EQUIPMENT - BUDGETED
DEPARTMENT: Streets
Year
91
Description 2015 2016 2017 2018 2019
Trailers
High speed impact attenuator 27,176 - - - -
Hot Patch Trailer - 23,963 - - -
Towmaster Trailer - - 7,634 - -
General Equipment
Copier 9,005 - - - -
Interactive whiteboard - - - -
Sidewalk grinder - - - -
Line Striper 5,489 - - - -
Traffic control devices 5,068 - - - -
Gas detector & charging station 3,768 - - - -
Mobile Wheel lift - - - -
Multiple diagnostic interface 2,660 - - - -
Parts room shelving - - - -
Impact wrench 840 - - - -
Wheeled battery charger 731 - - - -
Pole Saw 650 - - - -
Chain Saw 640 - - - -
Chain Saw 640 - - - -
G Rupp Water Pump-6” - 19,447 - - -
Iron Worker - - - - -
Air Compressor - 1,826 - - -
Chop Saw - 1,393 - - -
Billy Goat Blower - 220 - - -
Mobile Heavy Duty Vehicle Hoist - - - - -
Stihl Weed Whip - - 688 - -
Wkr Water Pump-3"- - - 2,927 -
Wkr Water Pump-2"- - - 1,984 -
Honda Generator - - - 1,160 -
Sprayer - - - - 3,775
Blower - - - - 246
- - - - -
865,582 1,074,246 956,163 592,919 1,257,297
EQUIPMENT - BUDGETED
DEPARTMENT: Streets
Year
92
Description 2015 2016 2017 2018 2019
Maintenance Equipment
2005 1 Ton 4X4 Pick-up & Plow w/lift-gate 82,099 - - - -
2001 1 Ton 4X4 Pick-Up 68,436 - - - -
2002 Kawasaki 4x4 Mule 54,115 - - - -
2007 Riding mower w/sweeper 42,600 - - - -
2006 3/4 Ton 4x4 Pick-up & Plow w/lift -gate 37,031 - - - -
2005 3/4 Ton 4x4 Pick-up & V-Plow 34,023 - - - -
2002 1/2 Ton 4x2 Pick-up - 26,812 - - -
2003 1/2 Ton 4x2 Pick-up - - 26,812 - -
V-Plow & lift-gate existing vehicle 3,503 - - - -
Soil conditioner (skid loader attachment) - - - - -
Trencher (skid loader attachment) - - - - -
2008 Riding mower - 96,000 - - -
1999 1 Ton 4X4 Pick-Up - 74,912 - - -
1992 JD 2355 Tractor - 64,000 - - -
2000 Kromer Striper - 40,000 - - -
2006 3/4 Ton 4x4 Pick-up & V-Plow - 34,023 - - -
2006 3/4 Ton 4x4 Pick-up & Plow - 26,812 - - -
2003 3/4 Ton 4x2 Pick-up - - - 26,812 -
3/4 Ton 4X4 Pick-up - - - - -
Riding mower - - - - -
Riding mower - - - - -
Paint mixing station - 8,800 - - -
Turbine blower (skid mount) - 8,000 - - -
Post Auger & bits (skid loader attachment) - 3,800 - - -
2011 Riding mower - - - 96,000 -
2001 1 Ton 4X4 Pick-Up - - 70,000 - -
2010 Riding mower w/snow blower - - - 38,000 -
2007 3/4 Ton 4x4 Pick-up & V-Plow - - 34,200 - -
2007 Kubota ATV - - 24,500 - -
2005 Versa vac - - - 30,000 -
2007 Top dresser - - - 30,000 -
2006 Kromer Striper - - - 19,500 -
Ice resurfacer - - - - -
Turf roller - 7' wide - - - - -
2013 Riding mower - - - - -
2013 Riding mower - - - - -
2011 Toolcat w/blower - - - - 65,000
Trailers
2000 Tandem Trailer (mowers) 20' & 3' 12,220 - - - -
2000 Tandem Trailer (mowers) 20' & 3' 12,220 - - - -
2004 Trailer - 12,710 - - -
Tandem Trailer (mowers) 20' & 3' - - - - -
2006 Tandem Trailer (mowers) 20' & 3' - - - 13,000 -
2004 Tandem Trailer 16' (Kromer striper) - - - - 9,500
EQUIPMENT - BUDGETED
DEPARTMENT: Parks
Year
93
Description 2015 2016 2017 2018 2019
Specialized Equipment
Deep tine aerator - - - - -
1991 Seeder 16,900 - - - -
Slope laser - - - - -
2002 Generator 999 - - - -
Compound miter saw 826 - - - -
2000 Sod cutter - 5,252 - - -
1997 Irrigator - - - - -
1997 Irrigator - - - - -
2002 Aerovator - - 8,000 - -
1990 Drum aerator/corifier - - 7,400 - -
1995 Generator - - 7,000 - -
2006 Flail mower - - 5,500 - -
2001 Rear Blade - - 2,500 - -
2003 Bronco tiler - - 1,750 - -
2008 Water Pump - - 775 - -
2007 Dirt Pulverizer - - - 14,000 -
Generator - - - 7,000 -
2000 Irrigator - - - - -
2000 Irrigator - - - - -
1987 Planer - - - - 3,000
General Equipment
1990 Mower - 3,500 -
Split-shaft w/sweeper/hedge/line trimmer - 750 - - -
Weed Whip - 350 - - -
Weed Whip - 350 - - -
Weed Whip - 350 - - -
Weed Whip - 350 - - -
Weed Whip - 350 - - -
Weed Whip - 350 - - -
Weed Whip - - - - -
Weed Whip - - - - -
2006 Push mower - - 1,375 - -
Chain Saw - - 1,200 - -
Pole Saw - - 845 - -
Chain Saw - - 800 - -
Chain Saw - - 800 - -
Hedge Trimmer - - 600 - -
Pole Saw - - - 870 -
Chain Saw - - - 800 -
Hed ge Trimme r - - - 660 -
Chain Saw - - - - 800
Blower - - - - 375
Blower - - - - 375
Weed Whip - - - - 350
Weed Whip - - - - 350
Weed Whip - - - - 350
Weed Whip - - - - 350
Total 364,972 407,471 194,057 276,642 80,450
EQUIPMENT - BUDGETED
DEPARTMENT: Parks
Year
94
Description 2015 2016 2017 2018 2019
Chevy 3/4 Ton 4x4 Pick-Up 35,479
Chevy 3/4 Ton 4x4 Pick-Up 35,479
Chevy 3/4 Ton 4x4 Pick-Up 35,479
2007 1/2 Ton 4x4 Pick-Up 34,561
2007 1/2 Ton 4x4 Pick-Up 34,561
Chevy 3/4 T Pick-Up 36,702
Chevy 3/4 T Pick-Up 36,702
Ford 1/2 Ton Van 28,928
2007 1 Ton 4x4 Truck w/plow 84,063
2003 F-550 Truck - Utility Truck with Crane 120,638
Sterling Vactor 427,353
Case Backhoe 172,866
Trash pump 1,350
Generator 2,656
Generator 47,995
Air compressor 1,756
Manhole fan 2,050
Snowblower 1,365
Cutoff saw 1,361
Weed whip 684
GPS unit 4,560
Conference Station 1,760
Pallet Forks 1,110
Interactive whiteboard 7,830
Other 20,000 20,000 20,000 20,000
ENVIRONMENTAL RESOURCES
2005 Chevy 1/2 Ton 4x4 32,000
2005 Chevy 1/2 Ton 4x4 32,000
Handheld GPS Unit 3,009
Computer Desktop 3,130
- - - - -
Total 143,387 453,420 413,172 175,116 122,332
Year
EQUIPMENT
DEPARTMENT: Utility
95
Description 2015 2016 2017 2018 2019
Investigations
2005 Taurus 35,625 (35,625) - - -
2005 Ford Taurus 27,595 (27,595) - - -
Patrol - Marked
Squad Car - 65,000 - 65,000 -
Patrol - Other
iphones 26,318
iphones - revised estimate (21,018)
Computer equipment 6,642 - - - -
Patrol bicycles 1,845 - - - -
AR15 Rifle and Equip - 4,000 2,000 -
Taser - 2,000 8,000
In-Car Video 22 Marked Squads - 10,000 10,000 10,000 10,000
Glock handgun - - 900 900 900
Oxygen Regulators - 600 600 600 600
800 mhz Portable radios 196,000 235,200
800 mhz Portable radios revised estimate (347,160) (174,148)
Office Cubicles (6) - 20,000 - - -
Total 77,007 32,380 (133,660) (87,648) 246,700
EQUIPMENT - NON-FINANCED
Year
DEPARTMENT: Police
96
Description 2015 2016 2017 2018 2019
Toughpad Keyboards & Mount 7,231 - - - -
70 Inch Interactive Whiteboard (FS 2) 7,995 - - - -
Hydrant Valve 3,080 - - - -
Firefighting Nozzles 5,162 - - - -
Laserfiche/Mobile Device Licenses for Asst Fire Chief 730 - - - -
Sparky Outfit - 4,003 - - -
60 Inch Interactive Whiteboard (FS 3) - 7,995 - - -
Ram Air Gear Dryer (1) - 7,145 - - -
Lucas 2 CPR Device - 14,641 - - -
24,198 33,784 - - -
EQUIPMENT - NON-FINANCED
DEPARTMENT: Fire
Year
97
Description 2015 2016 2017 2018 2019
Heavy Duty Trucks
Sterling Dump Truck (New Plow Route) 196,893 - - - -
Tandem Truck w/Plow (New Plow Route) - - - 252,458 -
Special Use Equipment
Turf protection mats 9,200 - - - -
Shouldering disk 8,531 - - - -
General Equipment
Interactive whiteboard 7,829 - - - -
Sidewalk grinder 5,856 - - - -
Mobile Wheel lift 3,550 - - - -
Parts room shelving 2,115 - - - -
Iron Worker - 13,826 - - -
Mobile Heavy Duty Vehicle Hoist - - 41,697 - -
- - - - -
233,974 13,826 41,697 252,458 -
EQUIPMENT - NON-FINANCED
DEPARTMENT: Streets
Year
98
Description 2015 2016 2017 2018 2019
Maintenance Equipment
V-Plow & lift-gate existing vehicle 7,210 - - - -
Soil conditioner (skid loader attachment) 6,801 - - - -
Trencher (skid loader attachment) 4,618 - - - -
3/4 Ton 4X4 Pick-up - 26,812 - - -
Riding mower - 26,300 - - -
Riding mower - 26,300 - - -
Ice resurfacer - - - 10,300 -
Turf roller - 7' wide - - - 7,000 -
Trailers
Tandem Trailer (mowers) 20' & 3' - 12,220 - - -
Specialized Equipment
Deep tine aerator - 24,832 - - -
Slope laser 1,995 - - - -
General Equipment
Weed Whip - 350 - - -
Weed Whip - 350 - - -
Total 20,624 117,164 - 17,300 -
EQUIPMENT - NON-FINANCED
DEPARTMENT: Parks
Year
99
Arts Center 2015 2016 2017 2018 2019
Water proof basement - Changing room 27,000
Re-carpet auditorium with carpet tile 11,000
Lobby & elevator with carpet tile 4,800
Replace carpet on stairs 4,000
Heat tape in gutter & down spout behind
manager's office 1,100
Track lighting lower level upgrade 675
Painting - auditorium 4,000
Smartstruxure system integration hardware &
software updates 6,800
Re-roof area C & D 36,000
Replace electric water heater 1,300
New stage drapes 9,500
ADA modifications - - - - -
TOTALS 48,575$ 4,000$ 6,800$ 36,000$ 10,800$
Central Maintenance Facility 2015 2016 2017 2018 2019
Fog seal bituminus areas 17,000
Painting wash bay 7,300
Welding bay floor recoating 5,500
Parks racking 5,000
Fleet supervisor office door to library 4,100
Hydrant Painting 800
Hose reels 950
CMF space needs study 20,000
Fill station for water trucks hook up 3" or 4" 3,000
Clean walls in parking garage area 3,000
Clean walls in fleet shop area 2,000
Fleet Shop flooring recoating 28,500
Carpet administrative area 4,200
Carpet Offices (3) and conference room 1,100
Replace both hotsy 16,000
ADA modifications - - - - -
TOTALS 40,650$ 28,000$ 33,800$ 16,000$ -$
FACILITIES CAPITAL IMPROVEMENT PLAN
100
City Hall 2015 2016 2017 2018 2019
Parking lot reclamation 204,000
Replacement of rooftop S3 67,000
Council chambers - replace carpeting 12,000
Electronic sign - LNHS (Ipava/50) software
upgrade 8,500
Wood doors repairs refinish 2,000
New high efficiency boilers 120,000
Re-roof area D new addition 62,000
Smartstruxure system integration hardware and
software updates 15,000
Re-roof area C metal roof 55,000
ADA modifications - - - - -
TOTALS 293,500$ -$ 120,000$ 77,000$ 55,000$
Fire Station #1 2015 2016 2017 2018 2019
Parking lot reclamation 136,000
Sealing or painting concrete floor in bay area 13,000
Paint walls bay area 8,000
Smartstruxure system integration hardware and
software updates 4,800
Front entrance pillars block work entrance, block
work by door #5 4,200
Upstairs conference room LED lighting dimming
controls 3,100
South window replacement 2,000
Fogged south windows 1,900
Re-roof area B & metal entrances 20,000
ADA modifications - - - - -
TOTALS 173,000$ 20,000$ -$ -$ -$
Fire Station #2 2015 2016 2017 2018 2019
Parking lot reclamation 116,000
Painting walls and ceilings 7,400
Sealing or painting concrete floor in bay area 5,900
Training room carpet tile 3,200
Replace 30 fogged windows on doors 2,000
New unit heater in apparatus room 1,800
Smartstruxure system integration hardware and
software updates 5,300
ADA modifications - - - - -
TOTALS 134,500$ 1,800$ 5,300$ -$ -$
FACILITIES CAPITAL IMPROVEMENT PLAN
101
Fire Station #3 2015 2016 2017 2018 2019
Smartstruxure system integration hardware and
software updates 5,200
Sealing or painting concrete floor in bay area 5,500
Fog seal & seal coat bituminous areas 4,800
ADA modifications - - - - -
TOTALS 10,700$ 4,800$ -$ -$ -$
Fire Station #4 2015 2016 2017 2018 2019
Front entrance block and pillar repairs 2,400
Fog seal & seal coat bituminous areas 10,000
Smartstruxure system integration hardware and
software updates 7,200
Re-roof areas A & B 115,000
ADA modifications - - - - -
TOTALS 2,400$ 10,000$ 7,200$ -$ 115,000$
Heritage Center 2015 2016 2017 2018 2019
Rear parking lot reclamation 80,000
Lighting upgrade using dimmable LED lights -
better control Heritage room 3,100
Senior center coordinator office door & front
reception area door change 4,400
Ice machine 3,400
Front lobby lighting 1,650
North wall packs (2) 1,200
Vault 800
New outlets for lobby vending machines 400
Rooftop unit 5 replacement 30,000
Rooftop unit 6 replacement 30,000
Security camera system 24,000
Packaged rooftop units economizer 7,500
Coffee bar roll up door 3,850
Water heater gas 4,000
Smartstruxure system integration hardware and
software updates 7,400
Rooftop unit 3 replacement after 20 years of
service 22,000
Rooftop unit 4 replacement after 20 years of
service 28,000
ADA modifications - - - - -
TOTALS 94,950$ 95,350$ 4,000$ -$ 57,400$
FACILITIES CAPITAL IMPROVEMENT PLAN
102
Police Station 2015 2016 2017 2018 2019
Cottonwood filters G & B environmental 4,100
ADA modifications - - - - -
TOTALS 4,100$ -$ -$ -$ -$
FACILITIES CAPITAL IMPROVEMENT PLAN