HomeMy WebLinkAbout2017 ADOPTED BUDGET
Page
Elected and Appointed Officials 4
Introduction
Overview
Location 6
Community Profile 7
Organizational Structure 13
Budget Structure
Description of City Funds and Accounting Structure 14
Relationships between Departments and Funds 17
Financial and Budget Policies 18
2016 Budget Development Process and Calendar 23
Budget Overview
Property Tax Levy Information 24
Budgetary Summary for All Appropriated Fund Types 25
General Fund
Fund Balance Discussion 28
Schedule of Revenues, Expenditures, and Changes in Fund Balance 29
Schedule of Revenues
General Property Taxes 30
Licenses and Permits 31
Intergovernmental 32
Charges for Services 33
Court Fines, Investment Income, Miscellaneous, and Other Financing 35
Department/Program Budget Descriptions and Expenditures
General Government
Mayor and Council 36
Committees and Commissions 38
City Administration 39
City Clerk 41
Legal Counsel 43
Planning 44
Community and Economic Development 46
Inspections 48
General Government Facilities 50
Finance 52
Information Systems 54
Human Resources 56
Insurance 58
Table of Contents
CITY OF LAKEVILLE, MINNESOTA
2016 Adopted Budget
1
(continued)
Page
General Fund (continued)
Public Safety
Police 59
Fire 62
Public Works
Engineering 64
Operations and Maintenance 66
Streets 68
Parks and Recreation
Parks 70
Recreation 72
Heritage Center 74
Arts Center 75
Special Revenue Funds
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances 78
Communications Fund 80
Economic Development Fund 83
Debt Service Funds
Description 86
Debt Financing and Obligations 87
Legal Debt Limits 88
Credit Rating 88
Debt Issuance 89
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances 90
General Obligation Debt Fund 91
General Obligation Special Assessments Fund 92
Tax Increment Fund 93
State-Aid Street Fund 94
Water Revenue Fund 95
Arena Revenue Fund 96
HRA Lease Revenue Fund 97
Combined Schedule of Governmental Debt Service Requirements 98
Capital Projects Funds
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances 101
Municipal State Aid Street Fund 103
Pavement Management Fund 105
Table of Contents
CITY OF LAKEVILLE, MINNESOTA
2016 Adopted Budget
2
Page
Capital Projects Funds (continued)
Improvement Construction Fund 107
Storm Sewer Fund 109
Water Fund 110
Sanitary Sewer Fund 112
Park Dedication Fund 113
Park Improvement Fund 115
Trail Improvement Fund 117
Tax Increment Fund 119
Building Fund 120
Equipment Fund 121
Enterprise Funds
Liquor Fund 123
Utility Fund
Overall 126
Water Operation 130
Sanitary Sewer Operation 132
Street Light Operation 134
Environmental Resources 136
Internal Service Fund
Municipal Reserves Fund 140
Appendices
Number of City Employees (Full Time Equivalent)143
Table of Contents
CITY OF LAKEVILLE, MINNESOTA
2016 Adopted Budget
(continued)
3
CITY OF LAKEVILLE, MINNESTOA
OPERATING AND CAPITAL IMPROVEMENT PLAN BUDGET
FISCAL YEAR 2017
Elected Officials
Mayor Matt Little
Council Member Doug Anderson
Council Member Bart Davis
Council Member Colleen Ratzlaff LaBeau
Council Member Kerrin Swecker
Appointed Officials
City Administrator Justin Miller
Finance Director/Treasurer Jerilyn Erickson
City Clerk Charlene Friedges
Police Chief Jeffrey Long
Fire Chief Michael Meyer
Public Works Director Christopher Petree
Parks and Recreation Director John Hennen
Planning Director Daryl Morey
Community and Economic Development Director David Olson
City Engineer Zach Johnson
Liquor Director Brenda Visnovec
Human Resources Manager Tammy Schutta
4
Introduction
5
6
CITY OF LAKEVILLE, MINNESOTA
Community Profile
Community Description
The City of Lakeville is a suburban community located approximately 20 minutes south of the
Minneapolis–Saint Paul metropolitan area within Dakota County. The City has a land area of 38
square miles and serves a community with a population of 59,991 residents based on a recent
estimate by the Metropolitan Council. The population of 59,991 is 4,037 or 7.2% over the 2010
Federal Census of 55,954.
History
Back in 1853, Captain William B. Dodd
directed construction of a road connecting the
military forts in St. Paul and the southern
forts in St. Peter and Mankato. That road was
later named Dodd Road. In 1855, 250 acres
were platted at the halfway point along that
route by J.J. Brackett, who used the road to
transport travelers and suppliers. This
midway point, near beautiful Prairie Lake,
was called Lakeville. A settlement was soon
established and a post office was constructed
to serve the community.
Conveniently located, Lakeville soon grew to
include a general store, two hotels, a boarding
house, a blacksmith shop, a saloon, and a
shoemaker shop. In 1858, Lakeville
Township was officially formed,
encompassing the rural farming areas
surrounding the Lakeville settlement. A
variety of ethnic groups settled in the area,
including immigrants from Ireland, Scotland,
England, and the Scandinavian countries.
When the railroad came through in 1869,
railroad officials were unable to purchase the
land adjacent to the existing settlement. So,
the railroad proceeded to buy 20 acres in
Lakeville Township, just east of the existing
settlement, and named the area Fairfield. It
wasn’t long before local businesses moved
the short distance to Fairfield where the
railroad came through. The first Lakeville
settlement site was soon abandoned. In 1878
the Fairfield site established its own
government and officially became the Village
of Lakeville.
In 1889, the Village Council appropriated
$1,000 for anyone who would start a
creamery to serve the community. In 1890 a
creamery was started by a group of farmers
from the Lakeville area. In 1891 the Village
Council again offered a financial incentive to
encourage development - $1,500 for a mill.
By 1892, the Claro Mill, located by the
railroad tracks and 208th Street, was up and
running. By 1900 the village had grown to a
population of 373, and voters approved a
bond issue to build a new engine house, lock
up, and Village Hall. In 1901 the building
opened, complete with a bell tower and bell
used to summon people to fight fires.
In 1967, Lakeville Township and the Village
of Lakeville merged to form the City of
Lakeville. Since then, Lakeville has
continued to grow into the dynamic suburban
community of today, where government,
residents, and businesses continue to work
together. Founded by hard-working pioneers,
Lakeville government today still maintains a
commitment to well-planned growth and
development designed to enhance the
community.
7
CITY OF LAKEVILLE, MINNESOTA
Community Profile
(continued)
Growth Management
The City has been and is expected to continue to be one of the fastest growing cities in Minnesota.
54,328
Federal
Census
55,954
61,925
50,000
52,000
54,000
56,000
58,000
60,000
62,000
64,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Population
Estimated
Actual
The Lakeville City Council created a Strategic
Growth Management Task Force in 1992. Its
goal was to develop strategies regarding the
rate, location and types of development that
would generate fiscal stability while
preserving and enhancing the City’s quality of
life and services.
The City Council reconvened the Strategic
Growth Task Force in 1998 for the purpose of
making both short and long-term
recommendations or suggestions on strategies
relating to how the rate, location and type of
residential and commercial/industrial growth
can generate fiscal stability and preserve or
enhance the quality of services, while
minimizing any adverse impacts on City
systems and taxpayers.
In December 2010, the City Council approved
the 2011-2013 Strategic Plan for
Economic Development. The Plan served as a
guide for the work of the Economic
Development Commission (EDC) and
Economic Development Departmental staff to
achieve Lakeville’s economic development
objectives.
The 2014-2016 Strategic Plan for Economic
Development, the eighth plan prepared by the
EDC since 1995, was approved by the City
Council in November 2013. Six Strategic
priorities were identified. Based on their
priorities, key outcome indicators and
strategic initiatives were developed. The
2017-2019 plan is currently being updated.
8
CITY OF LAKEVILLE, MINNESOTA
Community Profile
(continued)
In early 2013 the City retained a consultant to facilitate a community visioning process. The
City Council assembled a task force drawn from diverse perspectives from throughout the
community. The task force was responsible for reviewing data and input from various sources
and also considered current and future trends regarding housing, development, demographics,
and various potential changes that could occur throughout the community over the next 25 years.
With input from the community and with the help of the consultant the task force worked
through this data and developed a unified community vision report called Envision Lakeville.
The community vision report presents a vision of Lakeville’s future, a set of community values
and a list of strategic priorities for guiding the implementation of the key initiatives outlined in
the report over the next 25 years.
The next steps in the Envision Lakeville process is to begin discussions regarding how the City
Council wishes to initiate an implementation or strategic plan and how community groups, City
staff and the City Council’s advisory boards and commission can participate in its development
and application.
Vision Statement: “We envision a thriving, multi-generational community where families,
friends and neighbors connect, live, learn, work and play. Great schools; a diverse local
economy; exceptional parks, trails, and recreational opportunities; vibrant social and cultural
institutions; safe neighborhoods; and responsive and cost-effective public services – together
create a place we are proud to call home.”
Community Values:
Diversified Economic Development
Good Value for Public Services
Safety Throughout the Community
Design That Connects the
Community
High Quality Education
A Home for All Ages and Stages of
Life
A Sense of Community and
Belonging
Access to a Multitude of Natural
Amenities and Recreational
Opportunities
Strategic Priorities
Increase economic sustainability
Support a high quality education
Develop a community of choice
Cultivate a sense of community
Provide services that add value
9
CITY OF LAKEVILLE, MINNESOTA
Community Profile
(continued)
City of Lakeville 2008 actual land use composition and 2030 projection is as follows1:
Land Use
2008
Actual
2030
Projection
• Single family residential 20.8% 27.6%
• Townhomes, condominiums 2.2% 10.2%
• Rural agriculture/residential 36.6% 12.0%
• Commercial/industrial 7.0% 13.2%
• Parks and open space 15.0% 16.0%
• Public right-of-ways 13.4% 13.4%
• Public and semi-public 3.9% 3.8%
• Multifamily residential 0.1% 3.0%
• Manufactured housing 1.0% 0.8%
City of Lakeville demographic and economic statistics with select unemployment rate
comparisons to Dakota County, State of Minnesota, and the United States for the last ten years
are as follows:
State
Labor Labor of Minn.
Year Population2 Force Rate Force Rate Rate
2006 52,323 29,677 3.9% 230,427 4.1% 4.9%
2007 53,829 30,588 3.9% 230,246 4.2% 4.8%
2008 54,328 30,744 5.4% 231,191 5.9% 6.6%
2009 55,772 30,759 6.4% 227,791 7.1% 7.5%
2010 55,954 31,741 5.9% 227,117 6.5% 7.0%
2011 56,534 31,237 4.8% 232,257 5.2% 5.7%
2012 57,048 32,312 4.2% 229,545 4.7% 5.2%
2013 57,789 32,977 3.7% 230,839 4.0% 4.5%
2014 59,361 33,493 2.9% 231,538 3.2% 3.7%
2015 59,991 33,876 2.7% 234,299 3.1% 3.7%
Dakota CountyCity of Lakeville
Labor Force Unemployment Rate3
Source:
1 City of Lakeville 2010 Comprehensive Plan.
2 Metropolitan Council as of April 1st of each year, (except for year 2010 Federal Census).
3 Minnesota Dept. of Employment and Economic Development as of December 31, 2015.
Not seasonally adjusted, information not available
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CITY OF LAKEVILLE, MINNESOTA
Community Profile
(continued)
Organization
The City’s governing body consists of a mayor and four council members, all elected at large. The
mayor serves a two-year term of office and council members serve overlapping four-year terms. The
present mayor and council members are:
Expiration of Term
Matt Little Mayor December 31, 2016
Doug Anderson Council Member December 31, 2016
Bart Davis Council Member December 31, 2018
Colleen Ratzlaff LaBeau Council Member December 31, 2018
Kerrin Swecker Council Member December 31, 2016
The City Administrator is responsible for the daily management of City business and the
administration of policy as directed by the Council. Mr. Justin Miller is the City Administrator and
has served in this capacity since December 2014. Mr. Miller has 10 years of experience in local
government as a city administrator.
Services
Lakeville provides a full range of services. City functions include general government
administration, police and fire protection, street maintenance, engineering, planning and zoning,
parks and recreation, and community and economic development services. The City also operates
two Enterprise Funds for three off-sale liquor stores and a water, sanitary sewer, street light and
environmental resources utility. The three liquor stores are strategically located adjacent to major
highways collectively represent the largest municipal liquor operation in Minnesota.
The City’s Police Department consists of 57 full-time officers and 23 volunteer police reservists.
The Fire Department has four stations and is served by 84 trained volunteers. The City has a fire
rating of 3 for insurance purposes. This results in a significant reduction in fire insurance premiums
for commercial and industrial buildings and apartments.
Additional City facilities include 62 park properties (which include 45 playgrounds),
19 conservation areas and seven greenways, three municipal swimming beaches, nine outdoor ice
rinks which are fully boarded, 3 indoor ice rinks, and approximately 108 miles of trails.
The City provides water and sanitary sewer facilities to a majority of its residential areas. The City’s
present water system includes 18 wells, 2 reservoirs and 6 water storage facilities with a total
capacity of 11.8 million gallons. The City’s water treatment plant has a production capacity of
26.5 million gallons of water per day. The Metropolitan Council Environmental Service (MCES) is
responsible for treatment and disposal of sanitary sewer effluent.
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CITY OF LAKEVILLE, MINNESOTA
Community Profile
(continued)
Major employers located in the City of Lakeville
Employer
Number of
Employees Product/Service
Independent School District No. 194 1,370 Public Education
Hearthside Food Solutions 630 Food service contractors
ConAgra Store Brands 515 Breakfast cereal manufacturing
Imperial Plastics 450 Plastics material & resign mfg
Post Consumer Brands 327 Cereal production
Menasha Corporation 246 Corrugated box manufacturing
BTD Manufacturing 245 Metal manufacturing
City of Lakeville 239 City Government
Jeff Belzers Chev-Dodge-Kia 200 Auto Dealership
Target 200 Retail
Source: City of Lakeville, Minnesota
Ten of the Largest Taxpayers in the City of Lakeville
Taxpayer Type of Business
Taxable Net
Tax Capacity
Value
Southfork Apartments LLC Apartments 330,854$
Lakeville 2004 LLC Commercial 328,838
Heritage Commons LLC Retail 325,364
Minnegasco Inc Utility 291,298
Dakota Electric Association Utility 285,868
Argonne Investments LLC Retail 267,020
Walker Highview Hills LLC Senior Housing 259,216
Target Corporation Retail 255,234
AGNL Exercise LLC Commercial 240,066
Northern States Power Company Utility 226,854
Source: Dakota County Auditor and Treasurer’s Office 2015/2016 Taxable Net Tax Capacity
12
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13
DESCRIPTION OF CITY FUNDS AND ACCOUNTING STRUCTURE
The accounts of the City are organized on the basis of funds, each of which is considered
a separate accounting entity. The City’s fiscal year is the calendar year.
Governmental Fund Types
Budgets are appropriated for the following governmental funds through which functions
of the City are financed:
General Fund
The general fund is the operating fund of the City. It is used to account for all
financial resources except those required to be accounted for in another fund.
Special Revenue Funds
The special revenue funds are used to account for the proceeds of specific revenue
sources that are designated or legally restricted to expenditures for specified
purposes. Special revenue funds utilized by the City include the following:
Communications
Economic development
Debt Service Funds
The debt service funds are used to account for the accumulation of resources for,
and the payment of, long-term debt principal, interest and related costs not funded
by proprietary fund type operations. Debt service funds utilized by the City
include the following:
General Obligation (G.O.)
G.O. improvement
Tax increment
State-aid Street
Water revenue
Arena revenue
HRA lease revenue
Capital Projects Funds
The capital projects funds are used to account for financial resources to be used
for the acquisition of equipment, construction of major capital facilities and
infrastructure, or other long-term projects. The City prepares a 5-year capital
improvement plan and adopts the first year of the plan. Once the budget is
adopted, the individual capital appropriations do not lapse. In budgeting capital
projects funds, the City assumes that all budgeted amounts will be spent on the
indicated projects within the fiscal year or shortly thereafter.
14
DESCRIPTION OF CITY FUNDS AND ACCOUNTING STRUCTURE
Governmental Fund Types (continued)
Capital Projects Funds (continued)
As such, appropriations for uncompleted capital projects are not available for re-
appropriation in subsequent years. Capital projects funds utilized by the City
include the following:
Municipal state aid
Pavement management
Improvement construction
Storm sewer
Water
Sanitary sewer
Park dedication
Park improvement
Trail improvement
Tax increment
Building
Equipment
Proprietary Fund Types
Budgets are appropriated for the following proprietary funds through which functions of
the City’s proprietary activities are funded primarily through retail sales and user charges.
Enterprise Funds
The enterprise funds are used to account for operations (a) that are financed and
operated in a manner similar to private business – where the intent of the
governing body is that the costs (expenses, including depreciation) of providing
goods or services to the general public on a continuing basis are to be financed or
recovered primarily through user charges, or (b) where the governing body has
decided that periodic determination of revenues earned, expenses incurred, and/or
net income is appropriate for capital maintenance, public policy, management
control, accountability or other purposes.
Internal Service Fund
The internal service funds are used to account for the financing of goods or
services provided by one City department to other City departments. The City
utilizes the municipal reserves fund as an internal service fund.
15
DESCRIPTION OF CITY FUNDS AND ACCOUNTING STRUCTURE
MAJOR FUNDS
Major funds are classified according to generally accepted accounting principles as those funds
having any one of their total assets, liabilities, revenues or expenditures/expenses equal to or
greater than 10% of either total of governmental fund types or proprietary fund types and 5% of
the aggregated total for both governmental funds and enterprise funds.
Governmental Proprietary Governmental Proprietary
General X
Special Revenue
Communication X
Economic Development X
Debt Service
General Obligation X
G.O. Improvement X
Tax Increment X
State-Aid Street X
Water Revenue X
Arena Revenue X
HRA Lease Revenue X
Capital Projects
Municipal State Aid Street X
Pavement Management X
Improvement Construction X
Storm Sewer X
Water X X
Sanitary Sewer X
Park Dedication X
Trail Improvement X
Tax Increment X
Building X
Equipment X
Enterprise
Liquor X
Utility X
Internal Service
Municipal Reserves X
Major Funds Non-Major Funds
Fund
16
CITY OF LAKEVILLE, MINNESOTA
Relationships Between Departments and Funds
December 31, 2016
Community
General and
Government Economic Public Parks and Off-Sale
Funds Admin. Development Finance Police Fire Works Recreation Liquor
General Fund X X X X X X X
Special Revenue Funds:
Communications X
Economic Development X
Debt Service Funds:X
Capital Projects Funds:
Municipal State-aid X
Pavement Mgmt.X
Improvement Const.X
Storm Sewer X
Water X
Sanitary Sewer X
Park Dedication X
Trail Improvement X
Tax Increment X X
Building X X X X X X
Equipment X X X X
Enterprise Funds:
Liquor X
Utility X
Internal Service Fund:
Municipal Reserves X
17
FINANCIAL AND BUDGET POLICIES
These policies provide guidelines for the fiscal administration of the City. The budget for the
City of Lakeville serves as a comprehensive, rational guide for financial and programmatic
decision-making and operations management throughout each fiscal year. The budget is
intended to be not only a financial plan but also a performance plan linked to the strategic goals
established by the City Council and outlined in the Strategic Budget Goals and Initiatives.
Accounting, Auditing and Financial Reporting
The financial reporting and budgeting systems of the City are organized on a fund basis. A fund
is a fiscal and accounting entity with a self-balancing set of accounts. Funds are the control
structures that ensure that public monies are spent only for those purposes authorized and within
the amounts authorized. Funds are established to account for the different types of activities and
legal restrictions that are associated with a particular government function.
• An independent audit will be performed annually.
• The City will produce comprehensive annual financial reports in accordance with Generally
Accepted Accounting Principles (GAAP).
• The City will endeavor to maintain the GFOA Certificate of Excellence in Financial
Reporting.
Budgetary Basis of Accounting
Governmental fund budgets are on a modified accrual basis of accounting consistent with
generally accepted accounting principles. Under the modified accrual basis, revenues are
recognized when they are susceptible to accrual (i.e., when they become measurable and
available). “Measurable” means the amount of the transaction can be determined and “available”
means collectible within the current period or soon enough thereafter to be used to pay liabilities
of the current period. Under the modified accrual basis, expenditures are generally recognized
when the liability is incurred, except for principal and interest on general long-term debt, which
is recognized when due. Governmental fund budgets include the General Fund, Special Revenue
Funds, Debt Service Funds, and Capital Projects Funds.
Proprietary fund budgets are on an accrual basis of accounting consistent with generally
accepted accounting principles except for loans, loan payments, capital expenses, and
depreciation, which are budgeted on a cash basis. The focus of accrual accounting is primarily
upon the determination of net income and the maintenance of capital. Therefore, included within
these funds are all assets and liabilities associated with the fund’s operations. Revenues are
recognized when earned and expenses are recorded as soon as they result in liabilities for
benefits received, notwithstanding that the receipt or payment of cash may take place in another
accounting period. Expenses are recognized in the accounting period in which the liability is
incurred, which also includes depreciation. For budgetary control purposes, the City also
appropriates capital acquisitions for the proprietary funds. Proprietary fund budgets include the
Enterprise Liquor Fund, Utility Fund and the Internal Service Municipal Reserves Fund.
A budget is not adopted for the City’s Fiduciary Agency Fund.
18
FINANCIAL AND BUDGET POLICIES
(continued)
The City’s audited financial statement uses the modified accrual basis of accounting for all
governmental funds (at the fund level), and uses the accrual basis of accounting for all
proprietary funds.
Budget Development
The City’s operating budget policy sets forth guidance with respect to balanced operating
budgets, with an overriding goal of achieving structural balance over a longer-term period, while
recognizing that in certain periods, revenues and expenditures may not be equal. A balanced
budget for the General Fund is defined as revenues and other sources equal to or exceeding
operating expenditures and other uses. The budget will provide for adequate maintenance of
capital facilities and equipment and for their orderly replacement.
The adopted budget will take into consideration the coordinated development of the capital
improvement plan with the development of the operating budget. Operating costs associated
with new capital improvements will be projected and included in future operating budget
forecasts. The impact on the operating budget from any new programs or activities being
proposed should be minimized by providing funding with newly created revenues whenever
reasonably possible.
Budget amounts are as originally adopted or as amended by City Council. The legal level of
budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is
at the total expenditures level for the General Fund and Special Revenue Funds. The City
Administrator has authorization to expend funds in excess of the appropriation for individual line
items.
Balanced budgets for the proprietary enterprise funds are defined as providing sufficient
revenues to support the operations of those funds, without subsidy from the General Fund or
property taxes. Charges from the proprietary internal service funds shall be sufficient to support
such activities. In addition to operating expenses, enterprise funds shall be budgeted to provide
for replacement costs of property, plant, and equipment, if appropriate, when establishing rates
and charges for services.
The operating budget will describe the major goals to be achieved and the services and programs
to be delivered for the level of funding provided. Where possible the City will integrate
performance measurement and productivity indicators with the budget.
Budgeted expenditure appropriations lapse at year-end. Supplementary appropriations can be
carried forward to the following year if approved by the City Council.
Budget Amendment Process
Budgets that require amending for reasons of a routine nature or special circumstances are
amended by the passage of a resolution approved by the City Council. Amendments of a routine
nature are typically approved in December of the current fiscal year while amendments due to
special circumstances or unexpected events such as emergencies are authorized at the earliest
possible City Council meeting date.
19
FINANCIAL AND BUDGET POLICIES
(continued)
Revenue Policies
Revenue policy elements include:
• The City will project its annual revenues realistically, yet conservatively for budget purposes.
• The City will endeavor to maintain a diversified and stable revenue system to shelter it from
annual fluctuations in any one revenue source. All existing and potential revenue sources
will be reexamined annually.
• New sources of non-property-tax revenue should be actively explored at all times.
• Where appropriate and not contrary to accepted public policy or statutes, emphasis will be
directed toward full cost recovery through user fees. User fees and cost allocation formulas
will be updated periodically (annually if needed).
• Ongoing, the City will review the full cost of activities supported by user fees to identify the
impact of inflation and other factors. The fees along with the resulting net property tax costs
will be reviewed with the City Council during the budget process. Sensitivity to market rates
will also be considered in setting fees.
• Intergovernmental grant requests are subject to fiscal review before the application is
submitted. This review is to ensure that the grants do not create an obligation for unfunded
expenditures by the City relating to the grant’s purpose and to provide an overall budgetary
review of grant proposals.
Investments
• Investments will be in conformance with the City of Lakeville’s Investment Policy. All
investments will address safety, liquidity, and yield. All cash balances during the year are
invested in securities permitted by State Statute and the Investment Policy.
• It is the City’s policy to invest all available monies at competitive interest rates, coordinated
with projections of the City’s operating and program cash flow needs. Interest earned from
investment of available funds will be distributed to the funds annually based on each fund’s
average monthly cash balance for the year.
Capital Improvement Budgets
• Capital outlay expenditures result in the acquisition of fixed capital assets that have a useful
life of greater than one year. They are tangible in nature in that the physical substance does
not materially change its form through use.
• The City will adopt a five-year capital improvement plan and update it annually.
• The City will coordinate development of the capital improvement plan with the development
of the operating budget. Future operating costs associated with new capital improvements
will be projected and included in operating budget forecasts.
• The City will project its equipment replacement and maintenance needs for the next five
years and will update this projection each year. From this projection, a maintenance and
replacement schedule will be developed and included in the operating budget. In addition,
20
FINANCIAL AND BUDGET POLICIES
(continued)
the City will maintain all its assets at a level adequate to protect the City’s capital investment
and to minimize future maintenance and replacement costs.
• The City staff will identify the estimated costs and potential funding sources, including the
consideration of joint ventures with other cities, for each capital project proposal before it is
submitted to the City Council for approval.
• The process will include an evaluation of effective financing for each project.
• Budget balances appropriated in Capital Projects Funds are designated for specific projects
and are carried forward as available for expenditure until the project is complete or the
balance is transferred to other eligible projects.
Debt
The City’s debt policy provides guidance to ensure that long-term debt is utilized appropriately
and in a fiscally prudent manner. Elements of the policy include:
• Limiting long-term borrowing to capital improvements or other long-term projects which
cannot, and appropriately should not, be financed from current revenues.
• Final maturity of bonds and notes should not exceed the expected useful life of the
underlying project for which it is being issued.
• Where possible, the City will endeavor to pledge special assessments, State-aid or other non-
tax revenues to debt service payments.
• Debt will not be used to finance current operations.
• State of Minnesota Statutes limits the legal debt obligations to 3% of the City’s taxable
market value.
Fund Balance
Fund balance or net assets are terms used to define the difference between a fund’s assets and its
liabilities. Fund balance is used in governmental fund types and net assets are used in
proprietary fund types. The City’s General Fund unrestricted fund balance, designated for
working capital as of the end of the year, should equal 40% to 50% of the next year’s budgeted
expenditures. Fund balance may be used for the following:
• Provide flexibility if State law significantly limits the City’s taxing and spending powers.
This could include legislation regarding levy limits, property tax freezes, levy referendum
requirements, etc.
• Provide flexibility if the State eliminates or reduces State revenue including fire pension aid,
police pension aid, aid for streets, or PERA pension aid.
• Provide some protection for future funding needs of the capital improvement plan including
possible liquor operations legislation.
• Support the City’s bond rating.
21
FINANCIAL AND BUDGET POLICIES
(continued)
• Cover expenses created by natural disaster including flood, fire, or tornadoes and protect
against other unforeseen expenditures and any other items.
• Cover a General Fund deficit when actual revenues are less than expenditures and to allow
for a reasonable degree of error in budget forecasting.
For budget purposes only the fund balance for the General Fund excludes the nonspendable,
restricted and committed fund balance classifications.
The fund balance policy protects the City in the event of temporary revenue shortfalls or
unpredicted expenditures and provides time to react to permanent changes in the City’s operating
environment.
22
2017 BUDGET DEVELOPMENT PROCESS AND CALENDAR
State Statutes, local ordinances, and the City’s budget development policy prescribe the process of
budget review and adoption for the City of Lakeville. The laws require public input in the budget
process, including the publishing of a budget summary in the local media. Public input is also
available at the public meetings at which budget information is discussed. The following is a
calendar for the 2017 budget process:
May 2016
• City Administrator directs staff to prepare their budget based on Council goals and objectives.
• Finance Department distributes budget preparation information to all departments.
• The five year Capital Improvement Plan is developed under the guidance and direction of the
City Administrator
June/July 2016
• Proposed budgets are submitted to the City Administrator and Finance Department.
• Budget meetings are held with Department Directors and budget preparers.
• Finance Department reviews budget requests and prepares a proposed budget.
• City Administrator reviews proposed budget and directs revisions based on budget requests and
revenue estimates.
• City Council receives a draft of the Capital Improvement Plan and provides comments and
direction.
August 2016
• City Council work session on tax legislation, General Fund budget history, budget requests, debt,
property tax levy, and potential tax impacts.
• Staff reviews proposed budget and makes revisions as directed by the City Council.
September 2016
• City Council approval of preliminary budget and property tax levy on September 19th.
• Preliminary property tax levy certified to Dakota County by September 30th.
October 2016
• City Council work session to review Utility Fund budgets.
November 2016
• Planning Commission reviews the Capital Improvement Plan for compliance with the
Comprehensive Plan.
• City Council work session to review changes to the proposed budget.
• Dakota County sends a notice to taxpayers indicating their property tax and the date of each
taxing jurisdiction’s budget hearing.
• City Council holds public hearing on the proposed Capital Improvement Plan and Adopts Plan.
December 2016
• City Council holds a “Truth in Taxation” public hearing on the final budget and final property tax
levy on December 5th.
• After listening to public comment, the City Council closes the public hearing.
• City Council adopts the final budget and final property tax levy on December 5th.
• Final property tax levy certified to Dakota County by December 30th.
23
PROPERTY TAXES
Tax Levy
The adopted 2017 tax levy is $26,679,614 which is a $999,995 (3.89%) increase from the 2016
tax levy. The adopted tax levy takes into consideration an increase for equipment ($100,000),
and increase for facilities ($99,000) and increase for parks and trails ($158,000). The tax levy
increase is primarily the result of increased costs due to growth in the City for General Fund
operations ($288,205) and debt for street reconstruction (354,790).
The adopted 2017 tax levy is as follows:
Levy
Increase/
(Decrease) %%
General Fund 18,842,000 288,205 1.55%
Street Reconstruction 50,000 - 0.00%
Pavement Management Fund 1,191,550 - 0.00%
Building Fund 150,000 99,000 194.12%
Equipment Fund 350,000 100,000 40.00%
Park Improvement Fund 175,000 125,000 n/a
Trail Improvement Fund 111,200 33,000 42.20%
Debt Service Funds 5,809,864 354,790 6.50%
Total 26,679,614$ 999,995 $ 3.89%
Tax Levy - Summary
2017
The tax levy for street reconstruction debt service will be a factor for tax levy increases in 2017
and future years. Benefited property owners are specially assessed for 40% of the typical
residential street reconstruction; the remaining 60% of street reconstruction costs is financed
with property tax levies. General Obligation Improvement bonds are issued to finance the
projects with special assessments and property tax levies pledged to the repayment of the debt.
24
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 24,815,129$ 25,679,362$ 25,684,074$ 26,671,171$
Tax increment 404,082 349,000 456,561 456,561
Licenses and permits 3,387,001 2,611,474 3,448,488 2,940,379
Intergovernmental 5,318,371 6,862,888 7,949,640 2,516,696
Charges for services 22,120,595 18,204,910 21,844,835 19,305,494
Court fines 369,356 315,000 466,000 466,000
Special assessments 1,736,905 1,050,496 1,122,282 1,436,159
Investment income 420,692 336,818 391,657 409,172
Donations 9,789,826 1,415,224 1,421,419 1,205,000
Miscellaneous 850,402 2,774,154 3,056,725 933,061
Gross profit 3,289,119 3,385,006 3,429,586 3,439,986
Total revenues 72,501,478 62,984,332 69,271,267 59,779,679
Expenditures and expenses
General government 5,196,423 5,625,317 5,785,669 5,927,626
Public safety 10,892,071 11,706,573 11,504,261 12,282,014
Public works 3,858,297 4,818,999 4,397,964 4,918,872
Parks and recreation 3,532,376 3,719,420 3,516,277 3,800,415
Debt service 11,297,639 10,110,133 10,061,229 11,841,036
Capital outlay 31,648,313 34,039,403 38,608,860 20,882,657
Operating expenses 14,721,847 24,630,127 24,097,549 17,992,592
Total expenditures and expenses 81,146,966 94,649,972 97,971,809 77,645,212
Other financing sources (uses)
Transfer from other funds 6,904,491 3,869,883 5,104,534 4,948,032
Transfer to other funds (6,904,491) (3,869,883) (5,104,534) (4,948,032)
Disposal of assets (115,951) 119,000 129,500 34,000
Issuance of debt 16,545,000 26,337,574 25,906,522 9,592,981
Refunding bonds issued - - 6,758,102 -
Payment on refunded bonds called (12,460,000) (1,950,000) (1,950,000) (18,455,000)
Premium on bonds issued 1,005,509 - - -
Total other financing sources (uses)4,974,558 24,506,574 30,844,124 (8,828,019)
Net change in fund balance and net position (3,670,930) (7,159,066) 2,143,582 (26,693,552)
Fund balance and net position, January 1 191,775,693 166,031,206 188,104,763 190,248,345
Fund balance and net position, December 31 188,104,763$ 158,872,140$ 190,248,345$ 163,554,793$
Enterprise capital outlay acquisitions 692,165$ 1,191,589$ 1,147,781$ 1,045,189$
Enterprise bond proceeds -$ 7,473,720$ 6,570,000$ 1,494,952$
Enterprise debt principal 180,000$ 190,000$ 180,000$ 190,000$
CITY OF LAKEVILLE, MINNESOTA
Budgetary Summary for All Appropriated Fund Types
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances and Net Assets
For the Year Ending December 31, 2017
25
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26
General Fund
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.
27
CITY OF LAKEVILLE, MINNESOTA
General Fund
Fund Balance Discussion
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; 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.
2017
Adopted
Budget
Revenues and other financing sources 26,101,477$
Expenditures and other financing uses 27,579,999
Net increase/(decrease)(1,478,522)
Fund balance, January 1 14,121,784
Fund balance, December 31 12,643,262$
Ratio: Fund balance to next year's expenditures 46.4%
28
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Revenues (Amount) (Percent)
General property taxes 17,857,368$ 18,553,538$ 18,558,250$ 18,833,557$ 280,019 $ 1.5%
Licenses and permits 2,655,873 1,905,528 2,714,492 2,202,952 297,424 15.6%
Intergovernmental 978,596 998,216 996,652 1,021,685 23,469 2.4%
Charges for services 3,388,546 3,199,629 3,421,571 2,666,697 (532,932) -16.7%
Court fines 369,356 315,000 466,000 466,000 151,000 47.9%
Investment income 55,883 40,376 40,000 90,071 49,695 123.1%
Miscellaneous 67,495 57,806 38,145 37,860 (19,946) -34.5%
Total revenues 25,373,117 25,070,093 26,235,110 25,318,822 248,729 1.0%
Expenditures -
General government
Mayor and Council 95,965 99,866 98,983 101,090 1,224 1.2%
Committees and Commissions 73,175 84,784 84,840 75,660 (9,124) -10.8%
City administration 393,910 432,341 425,602 423,147 (9,194) -2.1%
City Clerk 139,779 197,752 193,826 139,774 (57,978) -29.3%
Legal counsel 68,990 78,178 55,340 57,000 (21,178) -27.1%
Planning 427,404 466,731 465,616 564,262 97,531 20.9%
Community and econ. development 288,720 303,857 304,927 358,272 54,415 17.9%
Inspections 943,737 1,121,013 1,110,440 1,061,584 (59,429) -5.3%
General government facilities 396,713 483,178 482,236 529,611 46,433 9.6%
Finance 684,386 735,662 690,181 759,615 23,953 3.3%
Information systems 537,181 602,583 601,749 620,742 18,159 3.0%
Human resources 433,294 534,845 528,370 520,626 (14,219) -2.7%
Insurance 322,100 182,180 182,180 182,180 - 0.0%
Public safety
Police 9,310,676 9,820,907 9,805,833 10,493,244 672,337 6.8%
Fire 1,649,260 1,751,383 1,722,947 1,788,770 37,387 2.1%
Public works
Engineering 659,432 799,876 735,030 1,005,397 205,521 25.7%
Operations and Maintenance 531,754 662,012 489,201 664,477 2,465 0.4%
Streets 2,753,580 3,352,649 3,187,886 3,276,483 (76,166) -2.3%
Parks and recreation
Parks 2,362,566 2,462,056 2,319,631 2,541,925 79,869 3.2%
Recreation 635,489 636,654 629,951 672,981 36,327 5.7%
Heritage Center 85,516 110,777 85,399 95,822 (14,955) -13.5%
Arts Center 474,266 499,614 499,599 502,337 2,723 0.5%
Other - 119,771 - - (119,771) -100.0%
Total expenditures 23,267,893 25,538,669 24,699,767 26,434,999 896,330 3.5%
Excess (deficiency) of revenues
over expenditures 2,105,224 (468,576) 1,535,343 (1,116,177) (647,601) 138.2%
Other financing sources (uses)
Transfer from other funds 809,935 806,513 806,513 782,655 (23,858) -3.0%
Transfer to other funds (1,612,000) (595,000) (595,000) (1,145,000) (550,000) 92.4%
Total other financing sources (uses) (802,065) 211,513 211,513 (362,345) (573,858) -271.3%
Net change in fund balance 1,303,159 (257,063) 1,746,856 (1,478,522) (1,221,459) 475.2%
Fund balance, January 1 11,071,769 12,374,928 12,374,928 14,121,784 1,746,856 14.1%
Committed Fund Balance 45,000 - - - - 0%
Fund balance, December 31 12,374,928$ 12,117,865$ 14,121,784$ 12,643,262$ 525,397 $ 4.3%
Ratio: Fund balance to CY expenditures 53.2%47.4%57.2%47.8%
Ratio: Fund balance to NY expenditures 50.1%45.8%53.4%46.4%
CITY OF LAKEVILLE, MINNESOTA
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2017
Change from
2016 Amended
Budget
29
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
General property taxes
Ad valorem taxes - current 15,904,598$ 16,520,988$ 16,520,988$ 15,892,620$ (628,368)$ -3.8%
Ad valorem taxes - delinquent 61,405 118,950 118,950 110,000 (8,950) -7.5%
Market value homestead credit 3,476 - - - - 0%
Fiscal disparities 1,824,735 1,846,419 1,846,419 2,760,956 914,537 49.5%
Penalties and interest 10,240 16,156 16,156 16,156 - 0.0%
Manufactured home tax 45,968 47,825 47,825 47,825 - 0.0%
Gravel tax 6,946 3,200 7,912 6,000 2,800 87.5%
Total general property taxes 17,857,368 18,553,538 18,558,250 18,833,557 280,019 1.5%
-
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Change from
2016 Amended
Budget
30
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Licenses and permits
Licenses
Tobacco 10,500$ 9,600$ 10,800$ 10,800$ 1,200 $ 12.5%
Trash removal 4,250 4,250 3,825 3,825 (425) -10.0%
Dog 11,455 12,636 12,000 12,000 (636) -5.0%
Signs 8,350 5,750 5,750 5,750 - 0.0%
On-sale liquor 136,825 127,100 156,542 160,450 33,350 26.2%
Sunday liquor 4,000 4,000 4,600 4,600 600 15.0%
Non-intoxicating liquor on 1,400 1,200 1,050 1,200 - 0.0%
Non-intoxicating liquor off 4,200 4,500 4,725 4,500 - 0.0%
Wine 3,583 3,200 3,200 3,200 - 0.0%
Fireworks 2,100 2,100 2,100 2,100 - 0.0%
Massage 2,900 3,200 2,050 1,850 (1,350) -42.2%
Miscellaneous 3,380 2,550 1,610 1,610 (940) -36.9%
Total licenses 192,943 180,086 208,252 211,885 31,799 17.7%
-
Permits -
Plan review fees 558,795 340,956 560,000 382,396 41,440 12.2%
Building 1,337,343 996,045 1,415,000 1,206,950 210,905 21.2%
Plumbing 124,430 68,728 122,000 89,179 20,451 29.8%
Water/sewer 49,294 30,981 49,000 36,713 5,732 18.5%
Mechanical 110,641 61,912 106,000 66,542 4,630 7.5%
Grading/filling 975 450 1,275 450 - 0.0%
Excavating/gravel 1,775 1,775 1,775 1,775 - 0.0%
Driveway 1,500 700 2,550 700 - 0.0%
Zoning 5,865 3,800 7,860 3,800 - 0.0%
Right-of-way 61,373 41,420 41,420 35,000 (6,420) -15.5%
Fire burning 1,260 1,250 875 1,250 - 0.0%
Electrical 207,943 176,675 196,000 165,562 (11,113) -6.3%
Miscellaneous 1,736 750 2,485 750 - 0.0%
Total permits 2,462,930 1,725,442 2,506,240 1,991,067 265,625 15.4%
Total licenses and permits 2,655,873 1,905,528 2,714,492 2,202,952 297,424 15.6%
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Change from
2016 Amended
Budget
31
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Intergovernmental
State-aid police 388,811$ 420,200$ 459,300$ 459,200$ 39,000 $ 9.3%
State-aid fire relief 342,889 314,365 342,276 340,899 26,534 8.4%
State-aid pensions 21,303 21,303 21,303 21,303 - 0.0%
State POST Board grant 15,659 18,810 16,751 18,810 - 0.0%
State Drug Task Force grant 12,394 - 2,010 - 0%
State Police protective vests grant 20,400 20,400 15,600 (4,800) -23.5%
State fire training grant 23,854 4,500 6,520 4,500 - 0.0%
State ski trail grant 462 - - (462) -100.0%
State snowmobile trail maint. grant 200 200 200 200 - 0.0%
Federal traffic safety project 24,505 12,000 12,000 12,000 - 0.0%
Federal DUI enforcement grant 87,450 137,956 64,022 65,320 (72,636) -52.7%
Auto Theft Grant 14,818 10,220 10,217 - (10,220) -100.0%
Safe Routes to Schoole grant 4,902 - - - - 0%
Art Center CDP Grant 41,761 37,800 37,800 35,000 (2,800) -7.4%
CDBG - DT Development Guide - - - 45,000 45,000 0%
Other grants 50 - 3,853 3,853 3,853 0%
Total intergovernmental 978,596 998,216 996,652 1,021,685 23,469 2.4%
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Budget
Change from
2016 Amended
32
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Charges for services
General government
Rezoning fees 2,500$ 1,500$ 3,000$ 4,000$ 2,500 $ 166.7%
Platting fees 13,900 10,000 10,000 12,800 2,800 28.0%
Variance fees 2,300 1,500 1,900 1,500 - 0.0%
PUD application fees 1,000 1,000 1,000 1,000 - 0.0%
CUP fees 7,500 5,000 5,000 5,000 - 0.0%
Home occupation fees 500 300 - - (300) -100.0%
Planner fees 73,052 38,000 38,000 38,000 - 0.0%
Reinspection fees - 1,650 3,500 2,500 850 51.5%
Inspection department fees 25,409 17,599 21,375 24,400 6,801 38.6%
General government service charge POP - 15,000 15,000 6,500 (8,500) -56.7%
General government service charge 27,321 2,348 2,150 2,300 (48) -2.0%
Tree escrow fund administration 893 500 500 500 - 0.0%
Lodging tax fee 10,007 9,569 9,569 9,760 191 2.0%
Fiscal Agent - Dakota Comm. Ctr.66,288 67,614 65,880 67,198 (416) -0.6%
Fiscal Agent - Arenas 32,000 32,640 31,800 32,640 - 0.0%
Investment management fees 28,200 28,200 29,000 29,000 800 2.8%
Sale of maps/copies 21 250 20 20 (230) -92.0%
Finance charges 1,196 600 600 600 - 0.0%
Total general government 292,087 233,270 238,294 237,718 4,448 1.9%
Public safety
Police department charges 211,557 206,509 192,670 200,735 (5,774) -2.8%
SRO - ISD 194 contributions 193,542 178,537 200,522 207,570 29,033 16.3%
Animal pickup 2,635 3,444 3,100 3,100 (344) -10.0%
Animal storage 5,140 5,928 5,230 5,230 (698) -11.8%
Animal rabies 1,678 2,934 2,300 2,300 (634) -21.6%
Restitution 1,248 1,400 1,400 1,400 - 0.0%
Forfeiture - sale of assets 47,943 42,000 42,000 42,000 - 0.0%
Fire contracts 37,190 38,160 38,160 39,150 990 2.6%
Fire department charges 866 600 600 600 - 0.0%
ALF Ambulance - admin. charge 4,800 4,785 4,860 4,932 147 3.1%
Total public safety 506,599 484,297 490,842 507,017 22,720 4.7%
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Change from
2016 Amended
Budget
33
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Charges for services (continued)
Public works
Engineering platting - preliminary 21,834$ 22,850$ 34,200$ 24,000$ 1,150 $ 5.0%
Engineering platting - final 9,142 6,580 10,100 4,560 (2,020) -30.7%
Engineering plan review 4,419 2,660 1,155 1,200 (1,460) -54.9%
Engineering developer insp. fees 56,175 3,000 - 15,000 12,000 400.0%
Engineering developer cont. admin.698,916 343,189 424,122 325,000 (18,189) -5.3%
Engineering Imp. Proj. design 185,867 195,540 144,850 101,827 (93,713) -47.9%
Engineering Imp. Proj. const. inspect.422,135 596,484 641,561 342,925 (253,559) -42.5%
Engineering Imp. Proj. administration 258,732 470,977 510,456 245,695 (225,282) -47.8%
Engineering G.I.S. fees 62,700 28,500 51,225 30,500 2,000 7.0%
Special assessment admin. charge 65,905 56,922 50,749 48,105 (8,817) -15.5%
Special assessment searches 325 1,200 500 500 (700) -58.3%
Document/map sales 42 100 - - (100) -100.0%
Bid plan/spec. deposits 829 150 100 100 (50) -33.3%
Street department charges 23,954 16,276 16,300 16,300 24 0.1%
Credit River - Judicial Road maint.2,698 2,700 2,700 2,700 - 0.0%
Developer street signs installation 78,380 21,230 30,000 30,000 8,770 41.3%
Total public works 1,892,053 1,768,358 1,918,018 1,188,412 (579,946) -32.8%
Parks, recreation and arts center
Non-resident fees - 0%
Brochure advertising 14,975 9,900 12,025 9,900 - 0.0%
Youth activities 120,955 133,657 141,551 141,229 7,572 5.7%
Youth sport surcharge 32,471 32,600 32,600 32,600 - 0.0%
Youth special events 16,035 15,438 15,411 16,659 1,221 7.9%
Youth special events donations 2,695 1,400 1,000 1,200 (200) -14.3%
Adult activities 57,435 63,295 61,664 60,106 (3,189) -5.0%
Puppet wagon donations 4,500 4,500 3,500 4,500 - 0.0%
Safety Camp 2,962 2,560 2,560 2,318 (242) -9.5%
Safety Camp donations 1,050 1,100 550 1,050 (50) -4.5%
Senior Center donations 1,642 890 1,600 1,600 710 79.8%
Senior Center program fees 20,316 19,100 21,050 21,050 1,950 10.2%
Senior Center special events - - 20,224 16,000 16,000 0%
Senior Center Brochure Ad Revenue 2,265 2,500 2,200 2,200 (300) -12.0%
Senior Center excursions 8,069 21,000 11,000 11,000 (10,000) -47.6%
Ritter Farm Park ELC 10,876 12,411 7,487 9,469 (2,942) -23.7%
Excursions 9,205 7,200 8,286 5,900 (1,300) -18.1%
Tennis lessons 15,419 13,500 15,419 15,419 1,919 14.2%
Total recreation programs 320,870 341,051 358,127 352,200 11,149 3.3%
Park rental/maint./tournament fees 38,498 32,250 32,250 32,250 - 0.0%
Tree sales (net)3,404 3,100 3,100 3,100 - 0.0%
Senior Center membership surcharge 19,650 21,000 21,000 21,000 - 0.0%
Senior Center Punchcard 657 - - 0%
Senior Citizen Club Fundraising 15,259 23,153 - - (23,153) -100.0%
Senior/Heritage Center rentals 58,588 35,000 56,200 56,200 21,200 60.6%
Total parks and recreation 456,926 455,554 470,677 464,750 9,196 2.0%
Budget
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Change from
2016 Amended
34
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Charges for services (continued)
Parks, recreation and arts center (continued)
Arts center program fees 86,570$ 89,150$ 89,940$ 92,000$ 2,850 $ 3.2%
Arts center on-sale 5,528 - 12,000 12,000 12,000 0%
Arts center rental/event admissions 148,783 169,000 201,800 164,800 (4,200) -2.5%
Total arts center 240,881 258,150 303,740 268,800 10,650 4.1%
Total parks, recreation and arts center 697,807 713,704 774,417 733,550 19,846 2.8%
Total charges for services 3,388,546 3,199,629 3,421,571 2,666,697 (532,932) -16.7%
Court fines 369,356 315,000 466,000 466,000 151,000 47.9%
Total court fines 369,356 315,000 466,000 466,000 151,000 47.9%
Investment income 55,883 40,376 40,000 90,071 49,695 123.1%
Miscellaneous
Disposal of assets 14,180 7,540 7,540 6,440 (1,100) -14.6%
Donations 19,203 19,661 - - (19,661) -100.0%
Antenna site leases 31,716 30,605 30,605 31,420 815 2.7%
Other 2,396 - - - - 0%
Total miscellaneous 67,495 57,806 38,145 37,860 (19,946) -34.5%
Other financing sources (uses) - Transfers
Special Revenue
From Communications Fund 152,933 134,978 134,978 75,429 (59,549) -44.1%
Capital Projects
To Improvement Construction Fund (500,000) - - - - 0%
To Building Fund - - - (200,000) (200,000) 0%
To Equipment Fund (877,000) (550,000) (550,000) (945,000) (395,000) 71.8%
To Park Improvement Fund (235,000) - - - 0%
To Environmental Resources EAB - (45,000) (45,000) - 45,000 -100.0%
Enterprise - -
From Liquor Fund 165,173 172,970 172,970 198,819 25,849 14.9%
From Utility Fund 441,817 447,053 447,053 455,350 8,297 1.9%
Internal Service
From Municipal Reserve Fund 50,012 51,512 51,512 53,057 1,545 3.0%
Total other financing (net)(802,065) 211,513 211,513 (362,345) (573,858) -271.3%
Change from
2016 Amended
Budget
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
35
MAYOR AND COUNCIL
Program Description:
The Mayor and City Council are the legislative and governing body of the City of Lakeville.
The Mayor and four City Council Members are elected at-large; the Mayor is elected to a two
year term and each Council Member is elected to a four year term. Council Member elections
are staggered so that two Council Members are elected every two years.
The Mayor and Council Members represent the entire community and they are empowered by
law to legislate City-wide policy. This includes the authority to pass and enforce ordinances,
establish public and administrative policies, create advisory boards and commissions, and
manage the City's financial operations including preparing a budget, auditing expenditures, and
transacting other City business as required by law. The City Council also serves as the Housing
and Redevelopment Authority (HRA) for the City. The City Council appoints a City
Administrator who directs City staff on implementation of Council decisions and provides day-
to-day City operations.
Services:
Represents the People of Lakeville.
Exercises legislative authority through
the enactment of ordinances, policies,
and resolutions.
Conducts the City’s intergovernmental
affairs. The Council may make
agreements for the joint exercise of
powers through agreements with other
units of government, appoint people to
serve on intergovernmental bodies,
conduct City business with State and
Federal agencies, and participate in
intergovernmental programs and the
work of municipal associations such as
the League of Minnesota Cities.
Has the full authority over the City’s
financial affairs, including but not
limited to levying taxes, adopting a
budget, disbursement of public monies,
and issuance of debt.
Formulates policies that will help the
City prepare for the future and adjust to
social and economic trends which
require long-range planning regarding
City facilities, needs and services.
Directs the enforcement of City
ordinances.
Appoints members of the advisory
boards.
Provides leadership by promoting ideas
and programs which serve the
community.
36
MAYOR AND COUNCIL
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 48,549$ 49,139 $ 48,502 $ 49,151$
Commodities - 50 50 50
Other charges and services 47,416 50,677 50,431 51,889
Total 95,965$ 99,866 $ 98,983 $ 101,090$
Revenue sources
Taxes and other public funds 95,965$ 99,866 $ 98,983 $ 101,090$
37
COMMITTEES AND COMMISSIONS
Program Description:
• The City has a number of committees which provide recommendations to the City Council
relating primarily to policy issues. Committees include Planning, Economic Development,
Finance, Lakeville Area Arts Center, Parks Recreation and Natural Resources, Lakeville
Yellow Ribbon, Cable TV Board and the Pan-O-Prog community celebration.
Services:
Advise City Council relative to policy issues.
Staff support of the annual Pan-O-Prog community celebration.
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Function Actual Budget Estimate Budget
Planning Commission 3,654$ 5,425$ 5,650$ 5,687$
Economic Development 785 944 1,043 1,053
Parks, Recreation and N.R.2,185 2,195 2,495 2,759
Finance Committee 599 1,048 630 630
Lakeville Area Arts Center 806 804 765 814
Pan-O-Prog 65,146 60,868 74,257 64,717
Total 73,175$ 71,284$ 84,840$ 75,660$
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 59,171$ 64,592 $ 64,437 $ 61,412$
Commodities 2,372 1,530 1,530 1,530
Other charges and services 11,632 18,662 18,873 12,718
Total 73,175$ 84,784 $ 84,840 $ 75,660$
Revenue sources
Charges for services - $ 15,000 $ 15,000 $ 6,500$
Taxes and other public funds 73,175 69,784 69,840 69,160
Total 73,175$ 84,784 $ 84,840 $ 75,660$
38
CITY ADMINISTRATION
Program Description:
The City Administration Department, under the direction of the City Administrator, is charged
with implementing policy and direction established by the City Council. It is the responsibility
of the City Administrator to provide the overall direction for the City organization in accordance
with policies established by the City Council. Other responsibilities are to ensure that City
operations are conducted efficiently and effectively such that City Council and citizen concerns
are addressed. The department also develops recommendations to the City Council regarding
programs, operations and policies. In addition, the City Administrator presents, reviews and
monitors the annual operating budget for the City. This leadership helps to ensure that the City
of Lakeville operates within the boundaries of prudence and ethics as set forth in the Lakeville
Policy Manual and City Code of Ordinances.
Services:
Provide complete and objective
information and recommendations to the
City Council.
Oversee and support City departments as
they provide the best possible services to
the community at the lowest possible
cost.
Provide comprehensive vision and
leadership for the City organization so
that desires and needs of the community
and City Council goals are achieved.
Prepare and provide to the City Council
a fiscally responsible budget to finance
City operations in support of community
desires and City Council goals.
Attends and participates in discussions at
all meetings of the City Council and
other official bodies as directed by the
Council.
Handles personnel matters for the City in
accordance with policy as established by
the City Council. Negotiates or
delegates the negotiation of terms and
conditions of employee labor contracts
for presentation to the City Council.
Conducts annual evaluations and review
of work performance for all department
heads.
Recommends from time to time the
adoption of such measures as deemed
necessary for the health, safety and
welfare of the community or for the
improvement of the administration.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
City Administrator 1.0 1.0 1.0 1.0
Assistant City Administrator 1.0 1.0 1.0 1.0
Senior Administrative Assistant/ Deputy
Clerk 1.0 1.0 1.0 1.0
Total 3.0 3.0 3.0 3.0
39
CITY ADMINISTRATION
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 372,108$ 407,028 $ 401,087 $ 404,834$
Commodities 245 800 2,550 800
Other charges and services 17,568 17,513 17,513 17,513
Capital outlay 3,989 7,000 4,452 -
Total 393,910$ 432,341 $ 425,602 $ 423,147$
Revenues and other financing
Revenue sources
Other financing sources 52,177$ 53,496 $ 53,496 $ 56,412$
Taxes and other public funds 341,733 378,845 372,106 366,735
Total 393,910$ 432,341 $ 425,602 $ 423,147$
40
CITY CLERK
Program Description:
The City Clerk is a statutory office that is responsible for City records management, election
administration, legal notification to the public, the issuance of licenses and permits, and the
preparation and retention of the official minutes. The office is also the primary source of
information for citizen questions and public records requests. The City Clerk is responsible for
election administration including staffing and adherence to all election laws of the State of
Minnesota and the Federal government. The duties and responsibilities of the City Clerk are
described in Minnesota Statute 412.591.
Services:
Preparation of Council meeting agendas.
Attend all Council meetings and record
meeting minutes.
Administration of ordinance
codification.
Administration of records management
system in accordance with Minnesota
Data Retention Act.
Elections administration.
Issuance and renewal of licenses.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
City Clerk 1.0 1.0 1.0 1.0
Total 1.0 1.0 1.0 1.0
41
CITY CLERK
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 106,963$ 111,240 $ 171,247 $ 110,468$
Commodities 90 2,282 1,500 200
Other charges and services 32,726 76,230 21,079 29,106
Capital outlay - 8,000 - -
Total 139,779$ 197,752 $ 193,826 $ 139,774$
Revenues and other financing
Revenue sources
Taxes and other public funds 139,779$ 197,752 $ 193,826 $ 139,774$
Total 139,779$ 197,752 $ 193,826 $ 139,774$
42
LEGAL COUNSEL
Program Description:
The City Attorney’s office has the statutory responsibility for the administration of all legal
services for the City of Lakeville. The work involves serving as the legal advisor and providing
legal services to the Council, the committees, commissions and boards of the City, and all City
departments. The responsibilities of the office also include substantial involvement in City
projects, liability issues, and contractual agreements.
The City of Lakeville retains the services of Campbell Knutson, P.A., to handle the City’s legal
affairs including questions of law, court actions and prosecutions. Funding for prosecution is
provided for in the Police Department budget.
Services:
Acts as legal counsel at meetings of the
City Council and Planning Commission.
Drafts and revises local ordinances and
resolutions.
Researches and writes legal opinions and
memoranda for elected officials and City
departments.
Represents the City, its boards and
officers, in civil claims and litigation.
Drafts and reviews development
agreements.
Negotiates and drafts City contracts,
leases and indemnification agreements.
Administration of all real estate activity.
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Other charges and services 68,990$ 78,178 $ 55,340 $ 57,000$
Revenue sources
Taxes and other public funds 68,990$ 78,178 $ 55,340 $ 57,000$
43
PLANNING
Program Description:
The Planning Department offers a variety of services to preserve and enhance the quality of life
for those who live and work in the community. The department guides the physical development
of Lakeville in a manner that promotes sustained and managed growth and protects the health,
safety and general welfare of its residents. The department oversees all the short and long term
land use, zoning and development activities as required by State Statute. The Planning
Department provides technical support to the Planning Commission and City Council.
Services:
Administer comprehensive planning and
development regulations and policies as
adopted by the City of Lakeville and the
laws of the State of Minnesota.
Administer development review and
process permits consistent with land use,
subdivision and environmental
regulations.
Process applications in a timely,
thorough and accurate manner.
Coordinate development review with
other City departments and outside
agencies.
Initiate dialogue in response to emerging
community issues.
Respond to public inquiries accurately
and in a timely manner.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Planning Director 1.0 1.0 1.0 1.0
Associate Planners 2.0 2.0 2.0 2.0
Planning Assistant/Code Enforcement 0.0 0.0 0.0 0.8
Administrative Assistant 0.5 0.5 0.5 0.5
Total 3.5 3.5 3.5 4.3
44
PLANNING
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 389,260$ 405,466 $ 406,927 $ 505,012$
Commodities 1,491 3,230 3,378 3,329
Other charges and services 36,237 56,857 55,311 55,921
Capital outlay 416 1,178 - -
Total 427,404$ 466,731 $ 465,616 $ 564,262$
Revenue sources
Charges for services 100,773$ 57,550 $ 58,920 $ 62,320$
Taxes and other public funds 326,631 409,181 406,696 501,942
Total 427,404$ 466,731 $ 465,616 $ 564,262$
45
COMMUNITY AND ECONOMIC DEVELOPMENT
Program Description:
The Community and Economic Development Department is responsible for services that
promote business and development that supports the overall economic vitality of the community.
Department services include business development, redevelopment, promotion and business
retention; real estate sale and acquisitions, economic development strategic planning, and
transportation improvement advocacy including transit facilities and service.
Services:
Coordinate with the Dakota County
CDA to administer HUD funded
Community Development Block Grant
programs and other housing and
redevelopment programs.
Coordinate special projects, studies, and
development projects related to
economic development.
Coordinate with State and local agencies
to provide assistance to new and
expanding businesses.
Provide high-level City development
strategies.
Respond to inquiries and assist
developers and businesses to navigate
through the City’s development process.
Serve as a liaison to the business
community.
Staff and coordinate the activities of the
Economic Development Commission
(EDC).
Provide development updates, statistics,
and demographics for the City Council,
Economic Development Commission
and City departments.
Coordinate Manufacturers Week
activities.
Coordinate public information activities
regarding local economic development
issues.
Staffing:
Position (FTE) 2015
Actual
2015
Budget
2016
Estimate
2017
Budget
Community and Econ. Dev. Director 1.0 1.0 1.0 1.0
Economic Development Specialist 0.9 1.0 1.0 1.0
Administrative Assistant 0.5 0.5 0.5 0.5
Total 2.4 2.5 2.5 2.5
46
COMMUNITY AND ECONOMIC DEVELOPMENT
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 267,623$ 271,277 $ 272,347 $ 284,506$
Commodities 190 250 830 250
Other charges and services 19,104 31,750 31,750 73,516
Capital outlay 1,803 580 - -
Total 288,720$ 303,857 $ 304,927 $ 358,272$
Revenues and other financing
Revenue sources
Intergovernmental - $ - $ - $ 45,000$
Miscellaneous 735 - - -
Other financing sources 20,000 20,000 20,000 15,000
Taxes and other public funds 267,985 283,857 284,927 298,272
Total 288,720$ 303,857 $ 304,927 $ 358,272$
47
INSPECTIONS
Program Description:
The primary responsibility of the Inspections Department is for enforcement of the adopted
building codes. The department is also responsible for code enforcement to preserve the
livability and integrity of residential and commercial districts and prevent deterioration and
blighted influences within the community.
Services:
Process applications, perform plan
review and issue permits for residential
and commercial projects.
Assist design professionals, contractors
and homeowners with interpretations on
code related questions.
Perform building related inspections.
Issue Certificates of Occupancy for
permits which meet or exceed permit
requirements.
Coordinate records, consolidate plans
and archives.
Provide information regarding code
requirements.
Conduct seminars for homeowners
regarding new deck construction and
basement remodeling projects.
Respond to customer complaints
concerning construction sites, code
enforcement, refuse storage, and other
zoning and housing maintenance.
Respond to complaints of vacant homes
and inspect home’s condition prior to
occupancy.
Perform code compliance inspections.
Participate in the development and
amendments to State and local code
requirements both nationally and locally.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Building Official 1.0 1.0 1.0 1.0
Senior Administrative Assistant 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0
Sr. Plumbing/Mechanical Inspector 1.0 1.0 1.0 1.0
Sr. Building Inspector 1.6 2.0 2.0 2.0
Building Inspectors 2.0 2.0 2.0 2.0
Total 7.6 8.0 8.0 8.0
48
INSPECTIONS
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 735,608$ 822,601 $ 826,989 $ 830,402$
Commodities 11,427 10,834 10,206 12,627
Other charges and services 194,215 286,328 271,995 218,555
Capital outlay 2,487 1,250 1,250 -
Total 943,737$ 1,121,013 $ 1,110,440 $ 1,061,584$
Revenue sources
Licenses and permits 2,471,280$ 1,731,192 $ 2,511,990 $ 1,996,817$
Charges for services 25,409 19,249 24,875 26,900
Taxes and other public funds (1,552,952) (629,428) (1,426,425) (962,133)
Total 943,737$ 1,121,013 $ 1,110,440 $ 1,061,584$
49
GENERAL GOVERNMENT FACILITIES
Program Description:
The General Government Facilities Department is responsible for the maintenance and operating
costs of City Hall, a storage facility and a radio communications building. This department is
also responsible for the landscape maintenance and snowplowing of the Heritage Library.
This department provides staffing for planning, implementing, coordinating and evaluating a
comprehensive program of improvements including project management for the following
buildings that are budgeted within their respective departments.
Facility
General Government Facilities Budget
City Hall
Storage Facility
Radio Communications Building
Other Budgets
Police Station
Fire Station #1
Fire Station #2
Fire Station #3
Fire Station #4
Central Maintenance Facility
Heritage Center
Arts Center
Water Treatment Facility
Liquor Store Kenrick
Liquor Store Galaxie
Liquor Store Heritage
Location
20195 Holyoke Avenue
7773 214th Street
17900 Jacquard Avenue
9237 183rd Street
20190 Holyoke Avenue
16720 Dodd Boulevard
17490 Kenrick Avenue
9465 185th Street
7570 179th Street West
20110 Holyoke Avenue
20965 Holyoke Avenue
18400 Ipava Avenue
16179 Kenrick Avenue
16000 Galaxie Avenue
20164 Heritage Drive
Square
Footage
32,600
25,000
800
68,569
8,700
5,724
5,500
13,830
110,000
16,406
8,200
47,125
9,714
11,300
8,960
Services:
Protect the investment the City and the
Community have made in its facilities by
developing and implementing long term
facility maintenance programs to keep
life cycle costs of the facilities as low as
possible.
Plan for and procure services,
equipment, tools and supplies necessary
for effective and efficient operations.
Plan, organize, coordinate, assign, and
monitor work of facilities maintenance
and cleaning staff necessary to perform
required job functions.
Manage facilities maintenance and repair
projects.
Administer contracts and direct
contractors for landscaping, HVAC,
generator maintenance, snow removal,
electrical, plumbing, food services, etc.
Preventive maintenance programs.
50
GENERAL GOVERNMENT FACILITIES
(continued)
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Facility Maintenance Supervisor 1.0 1.0 1.0 1.0
Facility Attendants 0.0 0.0 1.9 2.6
City Hall Receptionists 1.6 1.6 1.6 1.6
City Hall Administrative Assistant 0.4 0.4 0.4 0.4
Total 3.0 3.0 4.9 5.6
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 205,164$ 288,830 $ 286,033 $ 332,817$
Commodities 15,975 22,728 23,262 22,907
Other charges and services 175,574 171,620 172,941 173,887
Total 396,713$ 483,178 $ 482,236 $ 529,611$
Revenues and other financing
Revenue sources
Miscellaneous 43,716$ 30,605 $ 30,605 $ 31,420$
Other financing sources 60,251 58,942 58,942 72,727
Taxes and other public funds 292,746 393,631 392,689 425,464
Total 396,713$ 483,178 $ 482,236 $ 529,611$
51
FINANCE
Program Description:
The Finance Department is responsible for the overall financial management, accounting and
reporting activity of the City. This department also provides financial controls and treasury
management of other City departments to help ensure proper stewardship of public funds. The
Finance Department coordinates the annual operating and capital budget process for all City
operations.
Services:
Financial reporting. Coordinate and
prepare the annual audit and
Comprehensive Annual Financial Report
(CAFR). Maintain high quality audit
results and minimize audit costs.
Preparation of required State, Federal
and other government agency reports.
Maintain general ledger and fixed capital
asset systems and perform various
accounting functions such as
reconciliation of various accounts.
Treasury management including
investment of City funds, accounts
payable function, debt management and
reporting and manage bank agreements
and transactions to minimize costs and
maximize efficiency.
Billing and collection for City services
including but not limited to development
related services, licenses, public safety
activities and quarterly water, sanitary
sewer, street light services and
environmental resources. Manage utility
billings to provide high quality customer
service and timely deposit of collections.
Fiscal agent for ALF Ambulance,
Dakota Communications Center, and
Lakeville Arenas. Services include
preparation of Comprehensive Annual
Financial Report, interim financial
reports, accounts payable functions,
treasury management, budgeting, and
debt management.
Budget administration including the
Capital Improvement Plan.
Supervision of City risk management
program.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Finance Director 0.8 1.0 1.0 1.0
Assistant Finance Director 0.1 1.0 1.0 1.0
Senior Administrative Assistant 0.8 0.0 0.0 0.0
Senior Accountants 2.9 3.0 2.7 3.0
Accountant II 1.0 1.0 1.0 1.0
Accounts Payable Technician 1.0 1.0 1.0 1.0
Total 6.6 7.0 6.7 7.0
52
FINANCE
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 600,882$ 652,537 $ 607,737 $ 670,563$
Commodities 3,997 4,958 4,355 4,229
Other charges and services 75,341 78,167 76,741 84,823
Capital outlay 4,166 - 1,348 -
Total 684,386$ 735,662 $ 690,181 $ 759,615$
Revenues and other financing
Revenue sources
Charges for services 127,684$ 129,054 $ 127,280 $ 129,438$
Other financing sources 50,012 51,512 51,512 53,057
Taxes and other public funds 506,690 555,096 511,389 577,120
Total 684,386$ 735,662 $ 690,181 $ 759,615$
53
INFORMATION SYSTEMS
Program Description:
The Information Systems Department is responsible for providing and supporting the electronic
information systems of other City departments. The services provided by the Department
include network infrastructure support; desktop computer support; and planning, analysis and
implementation of information systems technology.
Services:
Provide 24/7 access to the City’s
website.
Provide support for users of City
information systems.
Establish and maintain network systems
to allow efficient flow of information.
Coordinate future systems development.
Maintain and support the City’s local
area networks.
Assist with the maintenance and
development of the City’s wide area
network.
Perform maintenance and repair work on
city-owned computing equipment.
Perform installation, maintenance, and
upgrades of city-owned computer
software, and VoIP telephones.
Provide training and software support to
City personnel.
Maintain and assist in development of
the City’s World Wide Web and Intranet
sites.
Coordinate and monitor Internet access
for City employees.
Coordinate with City staff and LOGIS
on the deployment and operation of
applications.
Provide desktop support to City staff.
Provide maintenance and support for
document imaging solution.
Development and implementation of
City data security plan and disaster
recovery.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Information Systems (IS) Manager 1.0 1.0 0.9 1.0
IS Network Specialist 1.0 1.0 1.0 1.0
IS Technician 1.0 1.5 1.1 2.0
Total 3.0 3.5 3.0 4.0
54
INFORMATION SYSTEMS
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 319,691$ 382,259 $ 381,321 $ 391,170$
Commodities 3,819 5,196 5,293 6,276
Other charges and services 179,163 215,128 215,135 223,296
Capital outlay 34,508 - - -
Total 537,181$ 602,583 $ 601,749 $ 620,742$
Revenues and other financing
Revenue sources
Other financing sources 95,247$ 98,386 $ 98,386 $ 125,539$
Taxes and other public funds 441,934 504,197 503,363 495,203
Total 537,181$ 602,583 $ 601,749 $ 620,742$
55
HUMAN RESOURCES
Program Description:
The City Human Resources Department is responsible for development, recommendation and
implementation of policies related to human resources issues. The Department provides
guidance and assistance to City leadership and employees regarding recruitment, employee
satisfaction and development. The Human Resources function strives to retain and support a
workforce committed to high quality, efficient services and respectful working relationships.
Services:
Employee wage and benefit packages
administration.
Payroll administration.
Workers compensation claims
processing.
Partner in recruitment and performance
management with all departments.
Personnel records management.
Compensation and classifications system
administration.
Staffing:
Position (FTE)
2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Human Resources Manager 1.0 1.0 1.0 1.0
Benefits Specialist 1.0 1.0 1.0 1.0
Payroll Technician 1.2 2.0 2.0 2.0
Total 3.2 4.0 4.0 4.0
56
HUMAN RESOURCES
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 323,058$ 423,789 $ 438,833 $ 389,063$
Commodities 2,390 1,340 1,340 1,340
Other charges and services 101,604 109,716 86,849 130,223
Capital outlay 6,242 - 1,348 -
Total 433,294$ 534,845 $ 528,370 $ 520,626$
Revenues and other financing
Revenue sources
Other financing sources 100,792$ 105,975 $ 105,975 $ 129,481$
Taxes and other public funds 332,502 428,870 422,395 391,145
Total 433,294$ 534,845 $ 528,370 $ 520,626$
57
INSURANCE
Program Description:
The Insurance Department is responsible for property and liability insurance, workers
compensation, the Employee/Management Safety Committee, and related health and safety
programs (OSHA, DOT, and EPA).
The City uses the Internal Service Municipal Reserves Fund for accounting, reporting and
allocation of related insurance costs. Under this model, operating departments within the various
City funds receive a charge from the Municipal Reserves Fund, and all costs (premiums, claims,
and related) are reflected in a single fund. This allows for better accounting and monitoring of
the City’s risk management costs. Workers compensation costs are charged to the various City
funds and allocated to their individual departments based on employee salaries. The Insurance
Department represents the General Fund’s share of the risk management activities.
Services:
Manage potential risk and loss from unforeseen events. Tactics include aggressive case
management, promoting safe behaviors, and ensuring safe environments.
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Other charges and services 322,100$ 182,180 $ 182,180 $ 182,180$
Revenue sources
Taxes and other public funds 322,100$ 182,180 $ 182,180 $ 182,180$
58
POLICE
Program Description:
The primary function of the Police Department is to safeguard and protect the lives, health and
property of the Citizens of Lakeville. The Department includes a wide array of public safety
functions including patrol, investigations, proactive drug enforcement, animal control, canine
unit, police reservists, Chaplaincy, park ranger and Emergency Management Preparedness.
Services:
Patrol. Provide 9-1-1 uniformed patrol
response 24 hours a day, 7 days a week
including traffic safety and code
enforcement, conflict resolution team,
MAAG team and special operations
team.
Dispatching. City of Lakeville is a
member of the Dakota Communications
Center Joint Powers Organization which
provides dispatching services for all
police, fire and emergency management
services in the County.
Investigations. Adult and juvenile
investigations of criminal activity.
Includes crime scene investigation unit
and one officer assigned to the South
Metro Drug Task Force.
Records management. The support
staff is responsible for maintenance of
police records in accordance with State
and Federal data practice laws.
Administration. Provide background
and compliance checks for licensing and
permitting functions including alcohol
and tobacco server training. Public
education programs include Child Safety
Programs, Citizens Academy and crime
prevention, safety camp participation,
Police cable TV programming and Night
to Unite program.
Courts and prosecution. City attorney
prosecutes those who endanger the lives
and property of others.
School Resource Liaisons. Two police
officers are assigned to the senior high
and middle schools during the school
year.
Emergency Management. Function
includes civil defense siren system,
Special Operations Team, participation
in County-wide domestic preparedness
committee and preparation for possible
community emergencies.
Animal Control. Function includes dog
licensing and animal code enforcement.
Community Service Officer (CSO).
Provide assistance to sworn officers.
Responsible for maintenance of facility
and vehicles. During the summer, the
department employs seasonal CSOs who
maintain order at the Lake Marion boat
launch and enforce park regulations.
Police Reserves. The Police Reserves
unit is comprised of non-sworn
volunteers who assist the police officers
with special events and community
emergencies.
59
POLICE
(continued)
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Sworn Officers
Chief 1.0 1.0 1.0 1.0
Deputy Chief 1.0 1.0 1.0 1.0
Lieutenants 4.0 4.0 4.0 4.0
Sergeants 5.0 5.0 5.0 5.0
Investigators 6.0 6.0 6.0 6.0
Narcotics Task Force Officer 1.0 1.0 1.0 1.0
DUI Enforcement Grant 0.5 1.0 1.0 1.0
Patrol Officers 34.3 35.4 35.8 38.0
Total Sworn Officers 52.8 54.4 54.8 57.0
Business Manager 1.0 1.0 1.0 1.0
Evidence Technician 1.0 1.0 1.0 1.0
Community Service Officers 4.8 4.8 4.6 4.8
Records Analyst 1.0 1.0 1.0 1.0
Police Administrative Assistants 4.7 4.7 4.7 4.7
Total 65.3 66.9 67.1 69.5
60
POLICE
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Program Actual Budget Estimate Budget
Police patrol 4,778,931$ 5,132,949$ 5,153,181$ 5,587,849$
Investigations 1,145,758 1,160,329 1,208,740 1,224,201
Dispatching 910,224 934,819 934,819 1,014,160
Administration 365,499 351,242 374,215 387,674
Records management 587,181 629,706 627,544 655,128
Vehicle and equipment maint.228,148 231,933 213,591 243,949
Courts and prosecution 220,471 229,361 229,361 229,361
K-9 unit 261,966 276,079 240,816 269,733
Facility maintenance 193,650 199,131 190,717 211,682
Community Service Officers 231,648 254,499 241,627 252,672
School Resource Officers 198,102 198,072 202,967 209,494
DUI Grant Officer 113,321 151,191 122,094 126,789
Animal control 12,483 19,100 14,000 14,000
Police reserves 25,201 17,244 17,441 31,781
Crime prevention 3,026 3,995 3,995 4,008
Other 26,067 31,257 30,725 30,763
Total 9,301,676$ 9,820,907$ 9,805,833$ 10,493,244$
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 7,249,042$ 7,712,219 $ 7,710,620 $ 8,220,190$
Commodities 356,368 347,779 323,780 411,866
Other charges and services 1,637,401 1,740,358 1,746,914 1,861,188
Capital outlay 67,865 20,551 24,519 -
Total 9,310,676$ 9,820,907 $ 9,805,833 $ 10,493,244$
Revenues and other financing
Revenue sources
Licenses 182,493$ 172,236 $ 200,402 $ 204,035$
Intergovernmental 548,539 619,586 588,553 574,783
Charges for services 463,743 440,752 447,222 462,335
Court fines 369,356 315,000 466,000 466,000
Miscellaneous 8,864 19,661 - -
Other financing sources 66,022 68,482 68,482 -
Taxes and other public funds 7,671,659 8,185,190 8,035,174 8,786,091
Total 9,310,676$ 9,820,907 $ 9,805,833 $ 10,493,244$
61
FIRE
Program Description:
The City of Lakeville Fire Department is organized and designed to provide responsive, efficient
and effective life and property protection. The department is staffed by paid-on-call firefighters
and part-time duty crews (effective 2015). The Department is responsible for fire emergency
response, disaster preparedness, fire code compliance/enforcement, fire investigations, fire
prevention and education. The City also maintains mutual aid agreements with neighboring
communities which provide Lakeville with additional personnel and equipment capabilities to
fight major fires and meet the demands of a large scale emergency.
Services:
Emergency Response
• Fire suppression.
• Emergency Medical Response (EMS).
• Vehicle extrication – rescue.
• Ice and water rescue.
• Domestic security and emergency
management.
• Hazardous condition and disaster
mitigation.
Prevention
• Plan review.
• Alarm and suppression system
acceptance testing.
• Occupancy inspections.
• Fire prevention inspections.
Fire Investigation
• Fire cause determination.
Education
• Firefighters’ initial and continued
education and certification.
• Safety Camp.
• Night to Unite.
• Fire prevention visits to schools.
• “On Call” cable TV program.
• Station tours.
• Public and employee fire extinguisher
training.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Fire Chief 1.0 1.0 1.0 1.0
Assistant Fire Chief 0.7 1.0 0.9 1.0
Fire Marshal 1.0 1.0 1.0 1.0
Fire Inspector 1.0 1.0 1.0 1.0
Senior Administrative Assistant 1.0 1.0 1.0 1.0
Administrative Assistant 0.6 0.6 0.6 0.6
Total 5.3 5.6 5.5 5.6
62
FIRE
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 1,231,805$ 1,324,358 $ 1,308,241 $ 1,348,421$
Commodities 145,298 139,128 137,956 153,922
Other charges and services 272,157 287,897 276,750 286,427
Total 1,649,260$ 1,751,383 $ 1,722,947 $ 1,788,770$
Revenue sources
Licenses 2,100$ 2,100 $ 2,100 $ 2,100$
Intergovernmental 366,743 318,865 348,796 345,399
Charges for services 42,856 43,545 43,620 44,682
Taxes and other public funds 1,237,561 1,386,873 1,328,431 1,396,589
Total 1,649,260$ 1,751,383 $ 1,722,947 $ 1,788,770$
63
ENGINEERING
Program Description:
The Engineering Department is responsible for planning, designing, surveying, inspecting, and
constructing new public infrastructure including streets, wastewater collection system, water
supply, storage and distribution system, storm water management system, bike and pedestrian
trails, street signs, street lighting, and traffic signals. The Department also includes the
Geographic Information System (GIS) function which is responsible for the management of data
relating to parcels, parcel boundaries, utilities, streets, and other infrastructure.
Services:
Public infrastructure. Provide design
services; project oversight and
management for streets, sanitary sewers,
drainage and water projects to include
wetland mitigation plans. Provide
management of the public assessments
and other property data. Prepare
feasibility studies for new public
projects that are assessed.
New development. Review proposed,
preliminary and final plats related to new
residential, commercial and industrial
development construction projects.
Process ensures that plans are in
conformance with Comprehensive Plans,
ordinances and City of Lakeville
Standard Specifications.
Comprehensive Plans. Prepare and
provide technical oversight and review
of the Comprehensive Plans for Surface
Water Management, Sanitary Sewer,
Water Distribution System, and
Transportation.
Customer service. Assist residents and
provides technical assistance for
drainage problems, grading issues,
erosion control and drain tile. Includes
review of residential, commercial,
industrial and institutional surveys and
construction plans (Site, Grading,
Erosion Control, Street and Utility).
Includes inspection for general
compliance to the approved survey and
subdivision plans. Respond to resident
inquiries regarding drainage alteration
and flood zones. Manages the public
rights of way for all City streets.
Records Management. The department
maintains the official City base maps,
as-builts, plans, records and property
data relating to special assessments.
Geographic Information System
(GIS). Develop and maintain the City’s
GIS database. Coordinate the
maintenance, development, and
application of GIS system. Manage the
comprehensive inventory of City
utilities. Manage the information conduit
between Dakota County GIS and the
City.
64
ENGINEERING
(continued)
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Engineering
City Engineer 1.0 1.0 1.0 1.0
Project Engineer 1.6 2.0 2.0 2.0
Civil Engineer 0.4 - 0.7 1.0
Graduate Engineer 0.4 1.0 - -
Administrative Assistant 1.0 1.0 0.8 1.0
GIS
GIS Supervisor 1.0 1.0 1.0 1.0
GIS Technician 1.0 1.0 1.0 1.0
Total 6.4 7.0 6.5 7.0
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 581,091$ 657,449 $ 659,940 $ 704,482$
Commodities 5,360 8,924 8,163 8,766
Other charges and services 53,060 122,171 55,785 292,149
Capital outlay 19,921 11,332 11,142 -
Total 659,432$ 799,876 $ 735,030 $ 1,005,397$
Revenues and other financing
Revenue sources
Charges for services 920,287$ 465,151 $ 572,151 $ 448,965$
Other financing sources 100,244 100,927 100,927 138,340
Taxes and other public funds (361,099) 233,798 61,952 418,092
Total 659,432$ 799,876 $ 735,030 $ 1,005,397$
65
OPERATIONS AND MAINTENANCE
Program Description:
The Operations and Maintenance Department oversees the Utilities and Streets Departments, and
is responsible for the rehabilitation and maintenance of the City’s infrastructure systems
including: pavement management, water main, sanitary sewer and storm sewer systems.
Services:
Pavement Management. Complete
annual pavement ratings and analysis of
the City’s street system. The results of
these ratings will be used to determine
the City’s Overall Condition Index
(OCI), which serves as a tool for
prioritizing and programming the City’s
Street Reconstruction Projects.
Street Reconstruction Program.
Manage consultant(s) working to design
the City’s annual Street Reconstruction
Projects. Prepare materials associated
with the 429 Special Assessment Process
and for inspection duties during the
construction of the projects.
Collector Roadway Financing. Provide
annual updates to the City’s Collector
Roadway Financing budget based on
current funding priorities and updated
construction cost estimates for use with
future budgetary planning.
Collector Roadway Rehabilitation
Projects. Survey, design, administer the
contract and perform inspection duties
for collector roadway rehabilitation
projects. This includes compliance with
all State Statute 429 requirements
associated with specially assessing
benefiting properties within the project
areas, such as: preparation of the
feasibility report, public hearing
materials and notices, special assessment
rolls and assessment hearing materials.
Public infrastructure. Provide design
services; project oversight and
management for other pavement
management and utility rehabilitation
projects, such as: The City’s annual
Miscellaneous Roadway Repair Project,
trail reconstruction projects and City
parking lot improvement projects.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Operations and Maintenance (O&M) Engineer 1.0 1.0 0.8 1.0
O & M Construction Coordinator - - 0.9 0.8
O & M Engineer Coordinator - - 1.0 1.0
Senior Construction Representative 2.9 4.0 1.0 1.8
Total 3.9 5.0 3.7 4.6
66
OPERATIONS AND MAINTENANCE
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 445,936$ 603,715 $ 466,086 $ 614,951$
Commodities 5,761 7,283 6,317 7,723
Other charges and services 13,509 15,141 13,787 14,318
Capital outlay 66,548 35,873 3,011 27,485
Total 531,754$ 662,012 $ 489,201 $ 664,477$
Revenues and other financing
Revenue sources
Charges for services 866,734$ 1,263,001 $ 1,296,867 $ 690,447$
Taxes and other public funds (334,980) (600,989) (807,666) (25,970)
Total 531,754$ 662,012 $ 489,201 $ 664,477$
67
STREETS
Program Description:
The Streets Department is responsible for the safe and reliable maintenance of the City’s
infrastructure systems including pavement management, snow and ice removal, traffic control
and signage, street lights, and storm sewer systems as well as the support systems such as fleet
and facilities management.
Services:
Snow removal and ice control. Plow
snow and apply deicing chemicals to
City streets during snow and ice events
to maintain a safe driving surface.
Fleet management. Perform routine
maintenance and repairs for the entire
city fleet of vehicles and mobile
equipment.
Street signs and striping. Inventory,
manage, and install regulatory and
informational street signs as well as
traffic control striping of roadways and
crosswalks.
Pavement Management. Manage
contractors in the crack sealing of 260
centerline miles of streets within
Lakeville’s pavement management
districts. This includes milling, thin
overlays, patching, and other repairs to
streets and sidewalks.
Boulevard trees and mowing. Maintain
3,700 boulevard trees to include
trimming, removal, and replacement as
needed. Mow 87 miles of boulevards
and City-owned parcels twice annually.
Storm sewer maintenance. Assist with
inspection of 20 percent of the City’s
storm sewer outfalls each year to control
water pollution by locating and
correcting point sources that discharge
pollutants.
Gravel road maintenance. Regular
grading and shaping of road surfaces and
the application of chemicals to reduce
dust and stabilize the roadway.
Streetlights. Inspect streetlights
throughout the City and manage the
repair or replacement of damaged or
inoperative lights.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
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
Streets Maintenance II 10.4 11.3 11.7 12.0
Fleet Supervisor 1.0 1.0 1.0 1.0
Fleet Service Technician Lead 1.0 1.0 1.0 1.0
Fleet Service Technicians 4.0 4.0 4.0 4.0
Administrative Assistant 1.0 1.0 1.0 1.0
Total 20.4 21.3 21.7 22.0
68
STREETS
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Program Actual Budget Estimate Budget
Administration 482,951$ 505,607$ 497,394$ 520,033$
Snow removal and ice control 643,126 967,154 984,782 905,968
Fleet management 557,409 794,904 659,920 685,762
Signs and striping 302,215 285,180 274,114 318,792
Pavement management 186,960 208,614 185,471 212,726
Central Maintenance Facility 110,100 115,593 108,634 105,237
Boulevard trees and mowing 140,314 110,325 139,805 148,217
Storm sewer systems 106,306 116,505 102,820 109,051
Street sweeping 114,142 100,795 108,215 119,312
Gravel roads and dust control 79,315 89,529 86,396 102,981
Traffic signal systems 11,873 17,629 17,304 17,870
Sidewalks, curbs and gutters 5,131 7,493 4,755 5,051
Other 13,738 33,321 18,276 25,483
Total 2,753,580$ 3,352,649$ 3,187,886$ 3,276,483$
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 1,726,034$ 1,954,340 $ 1,914,796 $ 2,011,988$
Commodities 733,378 1,037,288 970,176 912,051
Other charges and services 294,168 361,021 302,914 352,444
Capital outlay - - - -
Total 2,753,580$ 3,352,649 $ 3,187,886 $ 3,276,483$
Revenues and other financing
Revenue sources
Charges for services 105,032$ 40,206 $ 49,000 $ 49,000$
Other financing sources 107,418 108,778 108,778 112,774
Taxes and other public funds 2,541,130 3,203,665 3,030,108 3,114,709
Total 2,753,580$ 3,352,649 $ 3,187,886 $ 3,276,483$
69
PARKS
Program Description:
The City of Lakeville provides a comprehensive community-wide array of park facilities and
open spaces. The Parks Department is committed to the effective and responsible management
of parks, open space, facilities and resources to satisfy the needs of the community.
Services:
Parks administration is responsible for
planning, management and supervision
of various program functions including
park maintenance, recreation, the
Lakeville Area Arts Center, and the
Lakeville Active Adults.
Planning, administering and managing
resources for park maintenance,
improvements and development.
Provide routine maintenance of all
athletic fields and facilities including
Central Maintenance Facility, Heritage
Center, Arts Center and the Ritter Farm
Park Environmental Learning Center.
Provide routine maintenance to all
neighborhood parks and associated
support facilities.
Manage and maintain six hockey and
pleasure skating areas.
Collaborate with and assist various
community groups and civic
organizations as well as three school
districts to plan, organize, promote and
enhance other activities and
opportunities within the City of
Lakeville.
Oversee the organization and
implementation of community-centered
special events such as Household
Hazardous Waste Drop-Off Day, Annual
Tree Sale, Family Fun Fest, Taste of
Lakeville, Fourth of July Celebration,
Pan-O-Prog, Lakeville Art Festival, and
numerous youth athletic tournaments.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Administration
Parks and Recreation Director 0.8 1.0 1.0 1.0
Senior Administrative Assistant 1.0 1.0 1.0 1.0
Parks Maintenance
Operations and Maintenance Manager 1.0 1.0 - -
Parks Superintendent - - 0.5 1.0
Parks Supervisor 1.0 1.0 0.6 1.0
Parks Lead Maintenance 1.0 1.0 1.0 1.0
Parks Maintenance II 9.0 9.0 9.0 9.8
Administrative Assistant 1.0 1.0 1.0 1.0
Total 14.8 15.0 14.1 15.8
70
PARKS
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Program Actual Budget Estimate Budget
Park maintenance 1,437,854$ 1,458,166$ 1,435,569$ 1,585,119$
Administration 375,179 397,851 362,352 387,467
Park equipment maintenance 317,501 331,007 279,175 299,392
Hockey and skating rinks 104,239 134,558 113,971 143,587
Central maintenance facility 87,797 96,617 86,317 81,578
Trail lighting 39,996 43,857 42,247 44,782
Total 2,362,566$ 2,462,056$ 2,319,631$ 2,541,925$
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 1,611,926$ 1,675,556 $ 1,580,203 $ 1,785,414$
Commodities 280,096 277,377 243,642 277,283
Other charges and services 470,544 504,748 492,696 475,478
Capital outlay - 4,375 3,090 3,750
Total 2,362,566$ 2,462,056 $ 2,319,631 $ 2,541,925$
Revenues and other financing
Revenue sources
Intergovernmental 200$ 662 $ 200 $ 200$
Charges for services 41,902 35,350 35,350 35,350
Miscellaneous - - - -
Other financing sources - - - -
Taxes and other public funds 2,320,464 2,426,044 2,284,081 2,506,375
Total 2,362,566$ 2,462,056 $ 2,319,631 $ 2,541,925$
71
RECREATION
Program Description:
The Recreation Department is responsible for providing year round recreational programs and
activities for all age groups. The department also collaborates with and assists numerous
Lakeville groups, organizations, clubs and school districts to provide recreation services
throughout the community.
Services:
Senior Citizens. The city maintains a
facility to serve the senior population.
Recreation and social programs are
provided year round through the facility.
Youth activities. A variety of programs
are provided including summer camps,
firearms safety, golf, Kamp Kermit,
Learn to Skate, Sports Unlimited, and
Youth Enrichment.
Adult activity. Leagues are organized
through the Recreation Department that
include basketball, softball, volleyball,
broomball, dodgeball, as well as the
Ground Pounders Running Series and
golf lessons.
Youth special events. Programs include
Arbor Day, Egg Hunts, Fishing Contests,
Haunted Forest, Once Upon a Star, Pan-
O-Prog programs, Santa Calls, Holiday
Lights, and Santa’s Secret Store.
Tennis lessons and camps with the
support of United States Tennis
Association (USTA).
Excursions. A diverse program of day
trips is offered to various locations
throughout the metropolitan area.
Ritter Farm Park ELC. The
Environmental Learning Center is
located in one of the metropolitan area’s
most pristine nature areas. Nature
programs provide participants with
educational opportunities in a natural
environment.
Puppet Wagon. The Lakeville Lions
sponsor a mobile puppet show that
travels to various community parks
during the summer season.
Safety Camp. A program that is offered
exclusively to 3rd and 4th graders, with
the support of Lakeville Police and Fire,
Dakota Electric and the National Guard.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2016
Budget
Recreation Supervisor 1.0 1.0 1.0 1.0
Recreation Program Supervisor 0.9 1.0 - -
Recreation Administrative Assistant 1.0 1.0 1.0 1.0
Recreation Program Coordinator 1.0 1.0 1.5 2.0
Heritage Center Administrative Assistant 0.7 0.7 1.2 1.4
Total 4.6 4.7 4.2 5.4
72
RECREATION
(continued)
Budget Summary:
2006 2017
2015 Amended 2016 Adopted
Program Actual Budget Estimate Budget
Recreation administration 290,405 $ 248,774 $ 230,525 $ 259,197 $
Active Adults 173,630 195,658 207,916 221,816
Youth activities 93,199 108,900 114,628 114,828
Adult activities 30,412 36,874 35,637 35,180
Youth special events 12,869 11,100 11,734 12,508
Ritter Farm Park ELC 6,797 12,514 6,197 6,424
Excursions 9,974 5,456 4,500 4,500
Tennis lessons 11,561 10,125 11,561 11,561
Puppet wagon 5,035 4,271 4,271 4,710
Safety camp 1,607 2,982 2,982 2,257
Total 635,489 $ 636,654 $ 629,951 $ 672,981 $
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 369,549$ 364,098 $ 345,512 $ 393,149$
Commodities 22,389 27,572 32,644 35,483
Other charges and services 226,928 244,206 242,037 244,349
Capital outlay 16,623 778 9,758 -
Total 635,489$ 636,654 $ 629,951 $ 672,981$
Revenue sources
Charges for services 341,177$ 362,051 $ 379,127 $ 373,200$
Taxes and other public funds 294,312 274,603 250,824 299,781
Total 635,489$ 636,654 $ 629,951 $ 672,981$
73
HERITAGE CENTER
Program Description:
The Heritage Center is a facility that is the home for the Lakeville Area Historical Society,
Yellow Ribbon and the Lakeville Active Adults. The Heritage Center program accounts for all
costs related to operating the facility including utilities, maintenance, repairs and operation of the
facility.
Services:
Facilities for the educational, social, and
recreational programs for senior citizens.
Facilities for the Lakeville Active
Adults.
Facilities for the Lakeville Yellow
Ribbon.
Facilities for the Lakeville Area
Historical Society.
Facility rental opportunities for
community, private or business events.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2016
Budget
Facility Attendants (part-time) 0.9 0.9 0.9 0.9
Total 0.9 0.9 0.9 0.9
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 35,243$ 45,759 $ 34,170 $ 34,274$
Commodities 5,437 12,627 5,888 12,663
Other charges and services 44,836 52,391 45,341 48,885
Capital outlay - - - -
Total 85,516$ 110,777 $ 85,399 $ 95,822$
Revenue sources
Charges for services 73,847$ 58,153 $ 56,200 $ 56,200$
Taxes and other public funds 11,669 52,624 29,199 39,622
Total 85,516$ 110,777 $ 85,399 $ 95,822$
74
ARTS CENTER
Program Description:
The Lakeville Area Arts Center is a community facility that provides entertainment, educational,
and recreational programs involving the visual and performing arts.
Services:
The Arts Center offers a series of
performing art classes involving a
diverse variety of talent appealing to a
wide range of audience members.
Professional singers, instrumentalists,
comedians, and actors are scheduled as
part of the season series.
“Expressions! Community Theater” is
comprised of area performers that
produce three comedy acts per year.
Art camps provide educational visual
arts sessions for the area youth.
Painting classes are offered in acrylics,
oils, and watercolors.
The pottery program offers classes for
adults, youth, and special programs
during the school day for home schooled
youth.
Art classes are provided for a diverse
spectrum of interests including
silversmithing, glass lampworking,
batik, seasonal ornaments, dolls, purses,
and jewelry.
The Arts Center facility is also available
to host a variety of uses including family
gatherings, educational training sessions
or business presentations.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Arts Center Coordinator 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0
Facility Attendants (part-time) 1.5 1.5 1.5 1.5
Pottery Manager 0.2 0.2 0.2 0.2
Total 3.7 3.7 3.7 3.7
75
ARTS CENTER
(continued)
Budget Summary:
2016 2017
2015 Amended 2016 Adopted
Program Actual Budget Estimate Budget
Arts Center administration 193,087 $ 190,729 $ 182,681 $ 198,389 $
Arts Center facility 102,275 113,290 120,693 123,743
Performing arts events 72,263 52,780 50,943 44,450
Arts Center grant 41,761 37,800 37,800 35,000
Event and building rentals 2,852 40,450 39,353 33,500
Art camp 14,660 21,620 16,640 16,650
Pottery classes 26,931 20,715 28,990 28,200
Expressions! Community Theater 10,135 8,965 10,249 9,655
Painting classes 9,269 11,915 10,950 11,450
Art classes 1,033 1,350 1,300 1,300
Total 474,266 $ 499,614 $ 499,599 $ 502,337 $
2016 2017
2015 Amended 2016 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 242,452$ 264,160 $ 257,164 $ 269,762$
Commodities 23,624 23,410 26,428 33,750
Other charges and services 199,352 210,864 210,552 189,925
Capital outlay 8,838 1,180 5,455 8,900
Total 474,266$ 499,614 $ 499,599 $ 502,337$
Revenue sources
Intergovernmental 41,761$ 37,800 $ 37,800 $ 35,000$
Charges for services 240,881 258,150 303,740 268,800
Taxes and other public funds 191,624 203,664 158,059 198,537
Total 474,266$ 499,614 $ 499,599 $ 502,337$
76
Special Revenue Funds
Special Revenue Funds are used to account for the proceeds from specific revenue sources that
are either legally restricted or committed by City Council to expenditures of specific purposes.
Establishment of such funds also enables the City to more effectively manage its resources and
minimize tax levies.
Communications Fund
This 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.
Economic Development Fund
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.
77
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
Licenses 731,128 $ 755,946 $ 733,996 $ 737,427 $
Intergovernmental 3,814 516 516 516
Charges for services 2,500 2,500 2,500 2,500
Investment income 3,192 4,395 4,436 3,702
Miscellaneous 2,125 - 25,000 -
Total revenues 742,759 763,357 766,448 744,145
Expenditures
General government 444,680 553,164 569,777 534,063
Capital outlay 85,387 48,262 47,552 107,579
Total expenditures 530,067 601,426 617,329 641,642
Excess (deficiency) of revenues
over expenditures 212,692 161,931 149,119 102,503
Other financing sources (uses)
Transfer from other funds - - - -
Transfer to other funds (647,933) (234,978) (234,978) (115,429)
Net change in fund balance (435,241) (73,047) (85,859) (12,926)
Fund balance, January 1 997,563 543,133 562,322 326,463
Fund balance, December 31 562,322 $ 470,086 $ 476,463 $ 313,537 $
CITY OF LAKEVILLE, MINNESOTA
Budgetary Summary for All Special Revenue Funds
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
78
Economic
Communications Development Total
Revenues
Licenses 737,427$ - $ 737,427 $
Intergovernmental 516 - 516
Charges for services - 2,500 2,500
Investment income 3,497 205 3,702
Total revenues 741,440 2,705 744,145
Expenditures
General government 521,563 12,500 534,063
Capital outlay 107,579 - 107,579
Total expenditures 629,142 12,500 641,642
Excess (deficiency) of revenues
over expenditures 112,298 (9,795) 102,503
Other financing sources (uses)
Transfer to other funds (115,429) - (115,429)
Net change in fund balance (3,131) (9,795) (12,926)
Fund balance, January 1 285,483 40,980 326,463
Fund balance, December 31 282,352$ 31,185 $ 313,537 $
2017 Proposed Budget
CITY OF LAKEVILLE, MINNESOTA
Budgetary Summary for Special Revenue Funds
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
79
COMMUNICATIONS FUND
Fund Description:
The Communications Fund 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.
Services:
Lakeville Government Television
(LGTV) Channel 16. The
Communications Department is
responsible for creating government
television programs for cable channel
16. The Department produces and directs
broadcasts of live meetings as well as
prepares for rebroadcast on cable
channel 16. Other services include
updating the electronic message board
on cable channel 16 and working with
other departments to create and produce
special video projects such as the Comp
Plan program, new police station
program, etc. The department also
monitors Cable Franchise issues and
public comments as well as facilitating
the Cable TV Board and monitoring
MACTA legislative information.
Lakeville Access Television Channel
12. The public access television cable
channel 12 is managed by the
Communications Department.
Website. The City’s website is
maintained by the Communications
Department. The department also
coordinates website content with the
objectives of other departments. The
department also maintains and promotes
the employee intranet.
Publications. The department prepares
Messages, the City’s weekly newsletter.
Special publications are produced such
as the new resident guidebook, utility
brochure, welcome packet flyers, project
and events collateral materials, and
advertisements. Marketing plans and
focused communications are prepared
for projects or programs such as
Comprehensive Land Use Plan, water
conservation, dog ordinance, etc. Press
releases are a responsibility of the
department as well as responding to
public inquiries. Developing and
promoting the style and image standards
for communications pieces are also a
primary activity.
Social media. The department
establishes and maintains City listservs
for automatic e-mail delivery of City
publications.
Special event planning. The department
is responsible for planning and
coordination of special events such as
groundbreakings and grand openings.
80
COMMUNICATIONS FUND
(continued)
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Communications Manager 1.0 1.0 0.9 1.0
Communications Specialist 1.0 1.0 1.0 1.0
Video Production & Tech Specialists 2.0 2.0 2.0 2.0
Total 4.0 4.0 3.9 4.0
81
COMMUNICATIONS FUND
(continued)
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
Licenses - Franchise fee 731,128 $ 755,946 $ 733,996 $ 737,427 $
Intergovernmental 516 516 516 516
Investment income (charges) 2,812 4,182 4,182 3,497
Miscellaneous 2,125 - 25,000 -
Total revenues 736,581 760,644 763,694 741,440
Expenditures - General government
Personnel services 344,283 342,859 388,491 358,759
Commodities 2,583 2,583 6,790 6,260
Other charges and services 89,984 195,222 161,996 156,544
Capital outlay 85,387 48,262 47,552 107,579
Total expenditures 522,237 588,926 604,829 629,142
Excess (deficiency) of revenues
over expenditures 214,344 171,718 158,865 112,298
Other financing (uses) - Transfers
To General Fund (152,933) (134,978) (134,978) (75,429)
To Equipment Fund (495,000) (100,000) (100,000) -
To Building Fund - (150,000) (150,000) -
To Improvement Constr Fund - - - (40,000)
Total other financing (uses)(647,933) (384,978) (384,978) (115,429)
Net change in fund balance (433,589) (213,260) (226,113) (3,131)
Fund balance, January 1 945,185 500,456 511,596 285,483
Fund balance, December 31 511,596 $ 287,196 $ 285,483 $ 282,352 $
Fund Balance
Restricted 3,254 15,575 21,963 50,680
Committed 508,342 271,621 263,520 231,672
Fund balance, December 31 511,596 $ 287,196 $ 285,483 $ 282,352 $
CITY OF LAKEVILLE, MINNESOTA
Special Revenue - Communications Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2017
82
ECONOMIC DEVELOPMENT FUND
(continued)
Fund Description:
The Economic Development Fund was created to account for the State of Minnesota
Department of Trade and Economic Development (DTED) Economic Recovery Grant and
administrative fees for conduit debt. The funds are appropriated to economic development
initiatives.
Services:
Promote economic development activities by providing financial incentives to business which
are considering locating to or expanding in the City of Lakeville.
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
Intergovernmental 3,298 $ - $ - $ - $
Charges for services 2,500 2,500 2,500 2,500
Investment income (charges)380 213 254 205
Total revenues 6,178 2,713 2,754 2,705
Expenditures - General Government
Other charges and services 7,830 12,500 12,500 12,500
Net change in fund balance (1,652) (9,787) (9,746) (9,795)
Fund balance, January 1 52,378 42,677 50,726 40,980
Fund balance, December 31 50,726 $ 32,890 $ 40,980 $ 31,185 $
CITY OF LAKEVILLE, MINNESOTA
Special Revenue - Economic Development Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2017
83
Debt Service Funds
These funds account for the accumulation of resources for the payment of long-term debt
principal and interest, but excluding debt issued for and serviced by an Enterprise Fund.
General Obligation (G.O.) Fund
Debt approved by voter referendum, certificates of indebtedness, capital
improvement and street reconstruction bonds. Revenues are provided primarily from
property taxes.
G.O. Improvement Fund
Debt issued to finance construction of public improvements. The special
assessments levied against benefited property owners are pledged toward the
repayment of the principal and interest on these bonds.
Tax Increment Fund
Debt issued to finance construction of public improvements in accordance with
approved tax increment plans. Property tax increments received from designated tax
increment financing districts are pledged to the payment of the bonds.
State-aid Street Fund
Debt issued to finance construction of State-aid street projects within the City. The
primary revenue source is municipal street State-aid allotments from the State of
Minnesota Department of Transportation.
Water Revenue Fund
Debt issued to finance the construction of wells, pump houses, towers, water main
systems, and the City’s water treatment facility. Water connection fees are pledged
toward the repayment of the principal and interest on these bonds.
Arena Revenue Fund
Debt issued for the construction of the Lakeville Ames Ice Arena first and second
sheet of ice, spectator seating and locker rooms. Revenue sources include donations
from net operating ice arena revenues and other sources pledged to the payment of
the bonds. The Ice Arena Revenue Refunding Bonds, Series 2008 A is a general
obligation backed by the full-faith and credit of the City. The Gross Revenue
Recreation Facility Bonds of 1999 are not general obligations.
84
Debt Service Funds
(Continued)
HRA Revenue Fund
The Lakeville Housing and Redevelopment Authority (HRA) issued the HRA Ice
Arena Lease Revenue Bonds, Series 2006 for the Hasse single sheet ice arena
facility. The HRA issued Lease Revenue Refunding Bonds, Series 2016, to
refinance the Lease Revenue Bonds, Series 2006, resulting in approximately $1
million in interest savings. Debt service will be payable from property taxes and
lease payments to be made to the City pursuant to the lease agreement between the
HRA and Independent School District 194. These HRA bonds are not general
obligations and, accordingly, are not backed by the full-faith and credit of the City.
85
DEBT SERVICE FUNDS
Fund Description:
Debt Service Funds are established to account for the accumulations 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.
As of December 31, 2016, the City of Lakeville has approximately $130.25 million of
governmental activities debt outstanding. The total of all debt, including Liquor revenue bonds
and Utility revenue bonds is $139.54 million.
Outstanding
December 31, 2016
Governmental Activities
General Obligation Bonds 50,705,000$
G.O. Improvement Bonds 47,470,000
Tax increment bonds 1,460,000
State-aid street revenue bonds 7,145,000
Water connection revenue bonds 8,280,000
Arena revenue bonds 490,000
HRA lease revenue bonds 14,700,000
Total governmental activity bonds 130,250,000
Business-type Activities
Liquor revenue bonds 2,715,000
Water revenue bonds 6,075,000
Sewer revenue bonds 495,000
Total bonded indebtedness 139,535,000$
Depending on the purpose and financing source of repayment, the City will, in consultation with
its financial advisor, select the repayment period and type of debt refinance which best meets its
financial objectives. Interest costs have been reduced in recent years with the refinancing of
eligible issues. The 2017-2021 Capital Improvement Plan is an important planning document
utilized for debt management.
The debt is repaid from a myriad of revenue sources including but not limited to special
assessments, connection charges, liquor fund revenues, ice arena revenues, tax increments, State
Aid street payments and property taxes. Approximately 53% of the debt is paid for from
property taxes with the remaining 47% paid from non-tax sources. Revenues of $11.04 million
are required to pay the debt obligations in 2017.
86
DEBT SERVICE FUNDS
(continued)
Taxes
$5,809,864
Connection Charges
$1,263,369
Liquor Revenues
$346,360
Municipal State Aid
$1,181,082
Tax Increment
Financing
$404,000
Other
$632,873
Special
Assessments
$1,403,888
2017 Debt Service Revenue Sources
The following is a summary of the principal and interest debt service payments for the coming
years. The schedule shown below does not include any new debt, debt refinancing or advanced
debt retirement which may or may not occur after December 31, 2016.
Public
Facility
General G.O. Tax State-aid Water Arena Lease
Year Obligation Improvement Increment Roads Revenue Revenue Obligations
2017 15,097,329$ 4,253,733$ 275,161$ 1,181,083$ 624,200$ 181,305$ 8,279,394$
2018 3,715,816 4,698,057 276,161 1,175,933 612,075 183,090 583,550
2019 3,750,910 4,695,569 276,761 730,889 614,325 179,180 579,600
2020 3,755,121 4,556,250 271,908 725,344 610,700 - 578,650
2021 3,815,798 4,379,105 276,493 416,378 611,200 - 582,325
2022-2026 19,106,363 17,787,045 270,565 1,661,720 3,066,725 - 2,945,475
2027-2031 11,604,380 12,043,860 - 1,669,879 2,905,150 - 2,971,700
2032-2036 961,538 8,286,840 - 1,668,520 1,740,825 - 606,900
2037-2038 - 259,144 - - - - -
Total 61,807,255$ 60,959,603$ 1,647,049$ 9,229,746$ 10,785,200$ 543,575$ 17,127,594$
Government Activity Bonds
Principal and Interest Payments
The City is in compliance with all bond covenants.
87
DEBT SERVICE FUNDS
(continued)
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. The debt limit calculations are as
follows:
As of
December 31, 2016
Included in debt limits
G.O. Street Reconstruction Bonds 15,680,000$
G.O. Capital Improvement Bonds 35,025,000
HRA Ice Arena Lease Revenue Bonds 14,700,000
Total debt subject to debt limits 65,405,000
Excluded from debt limits
G.O. Improvement Bonds 47,470,000
G.O. State-aid Street Bonds 7,145,000
G.O. Tax Increment Bonds 1,460,000
G.O. Water Revenue Bonds 8,280,000
Business-Type Revenue Bonds 9,285,000
Ice Arena debt 490,000
Total debt excluded from debt limits 74,130,000
Total bonded indebtedness 139,535,000$
Taxable Market Value (Lakeville, 2017) 6,320,294,525
Multiply by 3%3%
Legal debt limit (3% of Taxable market value)189,608,836$
Less: G.O. Debt subject to limit (65,405,000)
Legal debt margin 124,203,836$
88
DEBT SERVICE FUNDS
(continued)
Credit Rating
Aa1
Moody’s Investors Services has affirmed 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. In its most recent analysis,
Moody’s Investor Service credit report stated the rating was “The Aa1
underlying rating reflects the city’s history of excellent financial management
and strong reserve levels; wealthy tax base located just south of the Twin
Cities Metropolitan Area, and an above average debt burden. The Aa3 lease
revenue rating is notched twice off the city’s underlying rating due to the
annual risk non-appropriation and the non-essential nature of the pledged
asset.
Refunding Debt
In August 2014 the City issued $12.660 million of (cross-over) refunding debt to refinance the
G.O. Street Reconstruction Bonds of 2005A and G.O. Capital Improvement Bonds series 2007D.
The refinancing has resulted in a net present value savings of $1.290 million over the 17 year life
of the debt. The refunding bonds, as well as the series 2005A and 2007D bonds, will remain as
City obligations until the two refunded bonds are called and fully retired on or before February 1,
2017.
In September, 2016, the Housing and Redevelopment Authority issued $7.115 million of
advanced refunding debt to refinance the Lease Revenue Bonds of 2006. The refinancing has
resulted in an approximate net value savings of $1 million over the 15-year life of the debt.
The refunding bonds, as well as the series 2006 bonds, will remain as City Debt obligations until
the refunded bonds are called and fully retired on or before February
1, 2017.
89
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 5,289,534$ 5,455,074$ 5,455,074$ 5,809,864$
Tax increment 404,082 349,000 404,000 404,000
Intergovernmental 907,391 1,075,739 1,075,364 1,242,331
Charges for services 403,132 403,132 403,132 382,176
Special assessments 1,303,619 1,017,213 1,088,999 1,403,888
Investment income 146,532 133,324 138,801 94,448
Donations 95,000 95,000 95,000 95,000
Miscellaneous - - 880 -
Total revenues 8,549,290 8,528,482 8,661,250 9,431,707
Expenditures - debt service
Principal maturities 7,385,000 5,935,000 5,935,000 7,200,000
Interest on debt 3,735,120 4,014,265 3,970,203 4,237,203
Fiscal charges 33,070 25,451 20,609 21,575
Total expenditures 11,153,190 9,974,716 9,925,812 11,458,778
Excess (deficiency) of revenues
over expenditures (2,603,900) (1,446,234) (1,264,562) (2,027,071)
Other financing sources (uses)
Transfer from other funds 2,584,021 973,893 926,225 1,609,729
Transfer to other funds - (607,500) (607,500) -
Issuance of debt 144,398 - 278,505 -
Refunding bonds issued - - 6,758,102 -
Payment on refunded bonds called (12,460,000) (1,950,000) (1,950,000) (18,455,000)
Total other financing sources (uses)(9,731,581) (1,583,607) 5,405,332 (16,845,271)
Net change in fund balance (12,335,481) (3,029,841) 4,140,770 (18,872,342)
Fund balance, January 1 39,734,802 26,947,672 27,399,321 31,540,091
Fund balance, December 31 27,399,321$ 23,917,831$ 31,540,091$ 12,667,749$
CITY OF LAKEVILLE, MINNESOTA
Budgetary Summary for All Debt Service Funds
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
90
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 3,270,773$ 3,058,055$ 3,058,055$ 3,218,208$
Intergovernmental
Federal Build America Bonds credit 65,990 63,837 63,837 61,249
Special assessments 124,969 74,148 50,027 15,857
Investment income (charges)98,725 99,901 96,732 48,127
Total revenues 3,560,457 3,295,941 3,268,651 3,343,441
Expenditures - debt service
Principal maturities 2,365,000 2,210,000 2,210,000 2,195,000
Interest on debt 2,459,981 2,092,979 2,096,081 1,717,328
Fiscal charges 6,369 5,925 1,979 1,744
Total expenditures 4,831,350 4,308,904 4,308,060 3,914,072
Excess (deficiency) of revenues
over expenditures (1,270,893) (1,012,963) (1,039,409) (570,631)
Other financing sources (uses)
Transfer from
Enterprise - Liquor Fund 400,000 400,000 400,000 346,360
Payment on refunded bonds called (12,460,000) (1,950,000) (1,950,000) (11,185,000)
Total other financing sources (uses) (12,060,000) (1,550,000) (1,550,000) (10,838,640)
Net change in fund balance (13,330,893) (2,562,963) (2,589,409) (11,409,271)
Fund balance, January 1 30,781,452 17,465,040 17,450,560 14,861,151
Fund balance, December 31 17,450,559$ 14,902,077$ 14,861,151$ 3,451,880$
CITY OF LAKEVILLE, MINNESOTA
Debt Service - General Obligation Debt Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
91
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 1,704,751$ 2,082,513$ 2,082,513$ 2,298,106$
Special assessments 1,178,650 943,065 1,038,972$ 1,388,031
Investment income 23,264 24,929 30,652 34,050
Total revenues 2,906,665 3,050,507 3,152,137 3,720,187
Expenditures - debt service
Principal maturities 1,590,000 2,340,000 2,340,000$ 2,715,000
Interest on debt 640,813 1,036,308 1,036,308 1,538,733
Fiscal charges 15,415 14,656 13,412 14,613
Total expenditures 2,246,228 3,390,964 3,389,720 4,268,346
Excess (deficiency) of revenues
over expenditures 660,437 (340,457) (237,582) (548,159)
Other financing sources (uses)
Transfer from
Capital Projects
Storm Sewer Fund 101,000 - - -
Water Fund - - - 114,000
Enterprise Funds
Water Operating Fund 66,684 399,893 399,893 524,794
Issuance of debt 143,082 - 278,505 -
Total other financing sources (uses)310,766 399,893 678,398 638,794
Net change in fund balance 971,203 59,436 440,816 90,635
Fund balance, January 1 4,303,472 4,874,300 5,274,675 5,715,491
Fund balance, December 31 5,274,675$ 4,933,736$ 5,715,491$ 5,806,126$
CITY OF LAKEVILLE, MINNESOTA
Debt Service - General Obligation Improvement (Special Assessments) Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
92
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 63$ -$ -$ -$
Tax increment 404,082 349,000 404,000 404,000
Investment income 21,705 4,167 7,098 8,076
Total revenues 425,849 353,167 411,098 412,076
Expenditures - debt service
Principal maturities 210,000 220,000 220,000 220,000
Interest on debt 72,561 63,961 63,961 55,161
Fiscal charges 5,298 1,115 1,115 1,115
Total expenditures 287,859 285,076 285,076 276,276
Excess (deficiency) of revenues
over expenditures 137,990 68,091 126,022 135,800
Other financing sources (uses)
Transfer to
Capital Projects
Improvement Construction - (607,500) (607,500) -
Total other financing sources (uses)- (607,500) (607,500) -
Net change in fund balance 137,990 (539,409) (481,478) 135,800
Fund balance, January 1 3,294,393 3,363,545 3,432,383 2,950,905
Fund balance, December 31 3,432,383$ 2,824,136$ 2,950,905$ 3,086,705$
CITY OF LAKEVILLE, MINNESOTA
Debt Service - Tax Increment Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
93
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
Intergovernmental - State-aid 841,401 $ 1,011,902 $ 1,011,527 $ 1,181,082 $
Investment income 138 171 178 169
Total revenues 841,539 1,012,073 1,011,705 1,181,251
Expenditures - debt service
Principal maturities 725,000 750,000 750,000 940,000
Interest on debt 116,401 261,527 261,527 241,082
Fiscal charges 1,509 1,350 1,350 1,350
Total expenditures 842,910 1,012,877 1,012,877 1,182,432
Excess (deficiency) of revenues
over expenditures (1,371) (804) (1,172) (1,181)
Other financing sources (uses)
Issuance of debt 1,316 - - -
Total other financing sources (uses)1,316 - - -
Net change in fund balance (55) (804) (1,172) (1,181)
Fund balance, January 1 23,717 22,920 23,662 22,490
Fund balance, December 31 23,662 $ 22,116 $ 22,490 $ 21,309 $
CITY OF LAKEVILLE, MINNESOTA
Debt Service - State Aid Street Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
94
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
Miscellaneous -$ -$ 880$ -$
Expenditures - debt service
Principal maturities 1,975,000 - - 340,000
Interest on debt 39,500 174,000 126,837 284,200
Fiscal charges 1,837 - 375 375
Total expenditures 2,016,337 174,000 127,212 624,575
Excess (deficiency) of revenues
over expenditures (2,016,337) (174,000) (126,332) (624,575)
Other financing sources (uses)
Transfer from
Capital Projects - Water Fund 2,016,337 174,000 126,332 624,575
Total other financing sources (uses) 2,016,337 174,000 126,332 624,575
Net change in fund balance - - - -
Fund balance, January 1 - - - -
Fund balance, December 31 -$ -$ -$ -$
CITY OF LAKEVILLE, MINNESOTA
Debt Service - Water Revenue Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2016
95
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
Charges for services 88,626 $ 88,626 $ 88,626 $ 88,626 $
Investment income 792 422 426 416
Donations 95,000 95,000 95,000 95,000
Total revenues 184,418 184,048 184,052 184,042
Expenditures - debt service
Principal maturities 275,000 145,000 145,000 155,000
Interest on debt 43,420 33,990 33,990 26,305
Fiscal charges 264 325 178 178
Total expenditures 318,684 179,315 179,168 181,483
Net changes in fund balances (134,266) 4,733 4,884 2,559
Fund balance, January 1 261,185 126,450 126,919 131,803
Fund balance, December 31 126,919 $ 131,183 $ 131,803 $ 134,362 $
CITY OF LAKEVILLE, MINNESOTA
Debt Service - Arena Revenue Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2016
96
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 313,947 $ 314,506 $ 314,506$ 293,550$
Charges for services 314,506 314,506 314,506 293,550
Investment income 1,908 3,734 3,715 3,610
Total revenues 630,361 632,746 632,727 590,710
Expenditures - debt service
Principal maturities 245,000 270,000 270,000 635,000
Interest on debt 362,444 351,500 351,500 374,394
Fiscal charges 2,378 2,080 2,200 2,200
Total expenditures 609,822 623,580 623,700 1,011,594
Excess (deficiency) of revenues
over expenditures 20,539 9,166 9,027 (420,884)
Other financing sources (uses)
Payment on refunded bonds called - - - (7,270,000)
Issuance of refunding debt - - 6,758,102 -
Total other financing sources (uses)- - 6,758,102 (7,270,000)
Net change in fund balance 20,539 9,166 6,767,129 (7,690,884)
Fund balance, January 1 1,070,583 1,095,417 1,091,122 7,858,251
Fund balance, December 31 1,091,122 $ 1,104,583 $ 7,858,251$ 167,366$
CITY OF LAKEVILLE, MINNESOTA
Debt Service - HRA Lease Revenue Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2016
97
CITY OF LAKEVILLE, MINNESOTA
COMBINED SCHEDULE OF BONDED INDEBTEDNESS
DECEMBER 31, 2016
Interest Issue Call Maturity Due in 2017
Rates %Date Date Date Outstanding Principal Interest
Governmental Activities:
General Obligation Bonds:
Capital Improvement Refunding Bonds of 2012 B 2.00-4.00 Aug-15-12 Feb-01-22 Feb-01-30 12,260,000 530,000 383,450
Capital Improvement Bonds of 2007 D 4.625-5.00 Aug-01-07 Feb-01-17 Feb-01-32 11,700,000 11,700,000 285,431
Capital Improvement Refunding Bonds of 2014 B 1.75-5.00 Aug-20-14 Feb-01-24 Feb-01-32 11,065,000 - 443,863
Street Reconstruction Refunding Bonds of 2012 B 2.00-4.00 Aug-15-12 Feb-01-22 Feb-01-30 8,315,000 675,000 267,300
Street Reconstruction Bonds of 2005 A 3.85-4.20 Dec-01-05 Feb-01-16 Feb-01-26 - - -
Street Reconstruction Refunding Bonds of 2014 B 1.75-5.00 Aug-20-14 Feb-01-24 Feb-01-32 1,595,000 130,000 65,663
Street Reconstruction Bonds of 2007 H 3.50-4.50 Dec-15-07 Feb-01-18 Feb-01-28 2,010,000 130,000 82,845
Street Reconstruction Bonds of 2009 A (Taxable) 1.55-5.95 Dec-30-09 Feb-01-20 Feb-01-30 3,760,000 215,000 188,778
Total General Obligation Bonds 50,705,000 13,380,000 1,717,330
G.O. Improvement Bonds:
Improvement Refunding Bonds of 2007 B 3.875 Feb-01-07 n/a Feb-01-16 - - -
Improvement Bonds of 2007 F 4.00-4.125 Aug-01-07 Feb-01-14 Feb-01-18 100,000 50,000 3,088
Improvement Bonds of 2008 A 2.70-3.75 Oct-01-08 n/a Feb-01-19 90,000 30,000 2,813
Improvement Refunding Bonds of 2009 B 2.00-3.00 Dec-30-09 n/a Feb-01-20 1,245,000 375,000 31,256
Improvement Bonds of 2011 A 0.50-3.50 Dec-01-11 Feb-01-21 Feb-01-32 1,465,000 190,000 32,328
Improvement Bonds of 2012 A 2.00-4.00 Aug-15-12 Feb-01-22 Feb-01-33 5,200,000 555,000 146,625
Improvement Bonds of 2013 A 2.00-4.00 Aug-15-13 Feb-01-23 Feb-01-34 4,030,000 360,000 103,850
Improvement Bonds of 2014 A 2.00-3.50 Aug-20-14 Feb-01-24 Feb-01-35 7,845,000 685,000 243,775
Improvement Bonds of 2015 A 1.75-5.00 Aug-20-15 Feb-01-25 Feb-01-36 11,815,000 470,000 435,063
Improvement Bonds of 2016 B 1.50-5.00 Jul-21-16 Feb-01-25 Feb-01-37 15,680,000 - 539,937
Total G.O. Improvement Bonds 47,470,000 2,715,000 1,538,735
Tax Increment Bonds:
Tax Increment Refunding Bonds of 2007 A 4.00-4.20 Feb-01-07 Feb-01-16 Feb-01-22 1,460,000 220,000 55,161
Total Tax Increment Bonds 1,460,000 220,000 55,161
State-aid Street Revenue Bonds:
State-aid Street Bonds of 2007 G 4.00 Dec-15-07 Apr-01-16 Apr-01-18 865,000 425,000 26,100
State-aid Street Refunding Bonds of 2010 A 2.00-4.00 Jan-01-10 n/a Apr-01-20 1,170,000 280,000 34,700
State-aid Street Refunding Bonds of 2011 B 0.50-2.15 Dec-01-11 n/a Apr-01-21 380,000 75,000 6,426
State-aid Street Bonds of 2015 A 1.75-5.00 Aug-20-15 Feb-01-25 Feb-01-36 4,730,000 160,000 173,856
Total State-aid Street Revenue Bonds 7,145,000 940,000 241,082
Water Connection Revenue Refunding Bonds of 2004 B 4.00 Nov-01-04 Feb-01-14 Feb-01-16 - - -
G.O. Water Revenue Bonds of 2016A 2.0-5.0 Feb-25-16 Feb-01-24 Feb-01-34 8,280,000 340,000 284,200
Arena Revenue Bonds:
Gross Revenue Recreation Facility Bonds of 1999 5.30-5.40 Apr-01-99 n/a Aug-01-19 490,000 155,000 26,305
Total Arena Revenue Bonds 490,000 155,000 26,305
HRA Lease Revenue Bonds:
HRA Ice Arena Lease Revenue Bonds of 2006 4.25-4.625 Dec-01-06 Feb-01-17 Feb-01-32 7,585,000 7,585,000 172,881
HRA Ice Arena Lease Revenue Ref Bonds of 2016 2.00-4.00 Sep-22-16 Feb-01-27 Feb-01-32 7,115,000 320,000 201,513
Total HRA Lease Revenue Bonds 14,700,000 7,905,000 374,394
Total Governmental Activity Bonds 130,250,000 25,655,000 4,237,207
Business-type Activity;
Liquor Revenue Bonds of 2007 5.00 May-01-07 Feb-01-17 Feb-01-27 2,715,000 190,000 131,000
Water Revenue Bonds of 2016 B 1.50-5.00 Jul-21-16 Feb-01-25 Feb-01-34 6,075,000 - 217,850
Sewer Revenue Bonds of 2016 B 1.50-5.00 Jul-21-16 Feb-01-25 Feb-01-25 495,000 - 21,275
Total Business-type Activity Bonds 9,285,000 190,000 370,125
Total Bonded Indebtedness 139,535,000$ 25,845,000$ 4,607,332$
98
Capital Projects Funds
The Capital Projects Funds account for financial resources appropriated to the replacement or
construction of infrastructure, construction or improvements of capital facilities and the
acquisition of equipment, except those financed by Enterprise Funds.
Municipal State-aid Street Fund
This fund accounts for an annual allotment from the State of Minnesota Municipal State-
aid street construction account.
Pavement Management Fund
The Pavement Management Fund’s primary purpose is to account for pavement
management activities relating to cracksealing, patching, and overlays. These major
maintenance projects are financed with property taxes.
Improvement Construction Fund
This fund accounts for the construction of certain public improvements, such as streets,
storm sewers, water and sanitary sewer trunk lines. Construction contracts involve
multiple financing resources from the City and other government entities. Construction
projects usually extend over several years before completion.
Storm Sewer Fund
This fund accounts for fees and area charges to land developers for construction of trunk
storm sewer systems.
Water Fund
This fund accounts for revenues derived primarily from connection charges collected at
the time building permits are issued. Funds are appropriated towards the construction
costs of water supply lines, wells and water storage facilities, and provide the debt service
to bonds issued to finance the construction of the City’s water treatment facility and other
trunk infrastructure improvements.
Sanitary Sewer Fund
This fund accounts for sewer connection and area fees charged to land developers for
connecting to the City’s sanitary sewer system. Appropriations are applied to the
construction of sanitary sewer trunk systems.
Park Dedication Fund
This fund accounts for park development fees charged to land developers. The
expenditures consist of acquiring and developing new City parks and trails.
99
Capital Projects Funds
(Continued)
Park Improvement Fund
This fund accounts for the long term maintenance, repairs and replacement of the City
parks. The primary revenue source is property taxes, intergovernmental grants and
donations.
Trail Improvement Fund
This fund accounts for the long term maintenance, repairs and replacement of the City
trails. The primary revenue source is property taxes.
Tax Increment Fund
This fund accounts for revenue received from tax increment property that does not
require debt financing. The expenditures are for current and future development of tax
increment property.
Building Fund
This fund accounts for the accumulation and disbursement of funds for the construction
or improvement of public buildings.
Equipment Fund
This fund accounts for the purchase of public safety, street and park maintenance
equipment. The most significant capital acquisitions are related to replacing vehicles,
heavy machinery, and technology.
100
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 1,668,227$ 1,670,750$ 1,670,750$ 2,027,750$
Tax increment - - 52,561 52,561
Intergovernmental 3,338,916 4,713,361 5,724,944 120,000
Charges for services 8,566,920 3,898,084 7,284,477 3,909,549
Special assessments 433,286 33,283 33,283 32,271
Investment income 160,946 95,247 147,547 176,870
Donations 230,954 247,000 226,419 25,000
Miscellaneous 732,305 2,728,909 2,989,100 876,601
Total revenues 15,131,554 13,386,634 18,129,081 7,220,602
Expenditures - Capital outlay
General government 724,922 927,451 1,791,281 679,685
Public safety
Police 409,023 240,021 493,143 283,433
Fire 660,028 761,834 1,212,149 340,043
Public works 26,668,402 28,333,488 32,156,740 15,949,156
Parks and recreation 2,867,145 3,656,801 2,842,622 3,482,626
Total expenditures 31,329,520 33,919,595 38,495,935 20,734,943
Excess (deficiency) of revenues
over expenditures (16,197,966) (20,532,961) (20,366,854) (13,514,341)
Other financing sources (uses)
Transfer from other funds 3,489,923 2,068,250 3,305,569 2,094,500
Transfer to other funds (2,669,018) (803,750) (1,493,401) (2,052,075)
Issuance of debt 16,400,602 26,337,574 25,628,017 9,592,981
Premium on bonds issued 1,005,509 - - -
Total other financing sources (uses)18,227,016 27,602,074 27,440,185 9,635,406
Net change in fund balance 2,029,050 7,069,113 7,073,331 (3,878,935)
Fund balance, January 1 20,094,698 12,624,445 22,123,748 29,197,079
Fund balance, December 31 22,123,748$ 19,693,558$ 29,197,079$ 25,318,144$
CITY OF LAKEVILLE, MINNESOTA
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
Budgetary Summary for All Capital Projects Funds
101
Mu
n
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Equipment Total
Re
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Ge
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$
1
,
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9
1
,
5
5
0
$
50
,
0
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$
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$
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5
,
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$
11
1
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$
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$
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0
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$
350,000 $ 2,027,750 $
Ta
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t
-
-
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-
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5
2
,
5
6
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- 52,561
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- 3,909,549
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21
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20
,
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15,092
33,578 176,870
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207,728 876,601
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29
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165,092
606,306 7,220,602
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489,685 679,685
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241,933 283,433
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310,843 340,043
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2,121,796 20,734,943
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1,678,921 29,197,079
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2
MUNICIPAL STATE-AID STREET FUND
Fund Description:
The Municipal State-aid Street Fund accounts for an annual allotment from the State of
Minnesota Municipal State-aid street construction account.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
Intergovernmental revenues 3,111,493$ 3,721,111$ 3,829,359$ - $
Investment income (charges)14,657 9,300 17,000 20,700
Miscellaneous - 452,000 623,658 276,790
Total revenues 3,126,150 4,182,411 4,470,017 297,490
Expenditures - Capital outlay
Public works 5,652,973 3,206,172 4,361,761 2,168,964
Parks and recreation 477,991 - - -
Total expenditures 6,130,964 3,206,172 4,361,761 2,168,964
Excess (deficiency) of revenues
over expenditures (3,004,814) 976,239 108,256 (1,871,474)
Other financing sources (uses)
Transfer from Capital Projects:
Water Trunk Fund 620,000 -
Storm Sewer Trunk Fund - - - 778,500
Issuance of debt 4,728,684 - - -
Premium on bonds issued 271,564 - - -
Total other financing sources (uses)5,000,248 - 620,000 778,500
Net change in fund balance 1,995,434 976,239 728,256 (1,092,974)
Fund balance, January 1 1,409,684 1,861,941 3,405,118 4,133,374
Fund balance, December 31 3,405,118$ 2,838,180$ 4,133,374$ 3,040,400$
For the Year Ending December 31, 2017
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Capital Projects - Municipal State-aid Street Fund
103
MUNICIPAL STATE AID STREET FUND
Projects 2017
CR 50 Recon (CSAH 60 to CSAH 9) 2,024,964 $
CR 50 Recon (Holyoke Ave to Cedar Ave)144,000
Total 2,168,964 $
Capital Projects - Municipal State-aid Street Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
104
PAVEMENT MANAGEMENT FUND
Fund Description:
The Pavement Management Fund primary purpose is to account for major maintenance
projects which are financed with property taxes. Accounting for pavement management activities
in a designated 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 for one of the
community’s most significant infrastructure assets.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 1,189,883 $ 1,191,550 $ 1,191,550 $ 1,191,550 $
Intergovernmental revenue 120,000 120,000 120,000 120,000
Charges for services 75,407 - - -
Special assessments 2,998 - - -
Investment income (charges)7,649 6,400 6,700 5,400
Miscellaneous - 60,000 60,000 -
Total revenues 1,395,937 1,377,950 1,378,250 1,316,950
Expenditures - Capital outlay
Public works 1,042,207 1,668,580 1,538,551 1,429,673
Parks and recreation 124,116 - - -
Total expenditures 1,166,323 1,668,580 1,538,551 1,429,673
Excess (deficiency) of revenues
over expenditures 229,614 (290,630) (160,301) (112,723)
Other financing sources (uses)
Transfer to Equipment Fund (524,000) (100,000) (100,000) (100,000)
Net change in fund balance (294,386) (390,630) (260,301) (212,723)
Fund balance, January 1 1,630,391 1,275,214 1,336,005 1,075,704
Fund balance, December 31 1,336,005 $ 884,584 $ 1,075,704 $ 862,981 $
For the Year Ending December 31, 2017
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Capital Projects - Pavement Management Fund
105
PAVEMENT MANAGEMENT FUND
(continued)
Projects 2017
Patching & minor overlays 965,516 $
Safety improvements 124,349
Crack sealing 140,608
Velocity patching 109,200
Other 90,000
Total 1,429,673 $
Capital Projects - Pavement Management Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
106
IMPROVEMENT CONSTRUCTION FUND
Fund Description:
The Improvement Construction Fund accounts for the construction of certain public
improvements, such as streets and storm sewers. The City Council has approved a street
reconstruction program that replaces aging street infrastructure. Benefited property owners are
specially assessed for 40% of the cost with the remaining 60% paid by the City with property
taxes. The financing of the improvements 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 10 year period to mitigate the impact
of tax increases on business and residents.
107
IMPROVEMENT CONSTRUCTION FUND
(continued)
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 49,623 $ 50,000 $ 50,000 $ 50,000$
Intergovernmental 1,000 822,250 974,685 -
Charges for services - - 66,288 -
Special assessments 389,040 - - -
Investment income (charges)18,988 - 11,200 -
Total revenues 458,651 872,250 1,102,173 50,000
Expenditures - Capital outlay
General government 184,677 - - -
Public works 12,042,512 19,687,574 19,687,574 9,682,981
Total expenditures 12,227,189 19,687,574 19,687,574 9,682,981
Excess (deficiency) of revenues
over expenditures (11,768,538) (18,815,324) (18,585,401) (9,632,981)
Other financing sources (uses)
Transfer from General Fund 500,000 - - -
Transfer from Capital Projects
Sanitary Sewer Trunk Fund - 150,000 150,000 -
Storm Sewer Trunk Fund - 150,000 150,000 -
Water Trunk Fund - 150,000 150,000 -
Tax Increment Fund 27,681 - 117,319 -
Transfer from Debt Service
Tax Increment - 607,500 607,500 -
Transfer from Special Revenue
Communications - - - 40,000
Transfer to Capital Projects
Tax Increment - (79,750) (79,750) -
Issuance of debt 11,671,918 17,637,574 15,399,860 9,592,981
Premium on bonds issued 733,945 - 1,376,898 -
Total other financing sources (uses)12,933,544 18,615,324 17,871,827 9,632,981
Net change in fund balance 1,165,006 (200,000) (713,574) -
Fund balance, January 1 1,077,791 1,277,791 2,242,797 1,529,223
Fund balance, December 31 2,242,797 $ 1,077,791 $ 1,529,223 $ 1,529,223$
For the Year Ending December 31, 2017
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Capital Projects - Improvement Construction Fund
108
STORM SEWER FUND
Fund Description:
The Storm Sewer Fund accounts for fees and area charges to land developers for construction
of trunk storm sewer systems.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
Charges for services 2,671,526 $ 1,052,264 $ 1,850,448 $ 1,052,264 $
Special assessments 235 226 226 217
Investment income 27,332 2,500 25,000 31,600
Total revenues 2,699,093 1,054,990 1,875,674 1,084,081
Expenditures - Capital outlay
Public works 412,667 526,132 415,630 526,132
Excess (deficiency) of revenues
over expenditures 2,286,426 528,858 1,460,044 557,949
Other financing sources (uses)
Transfer to
Capital Proj. - Improv Const - (150,000) (150,000) -
Capital Proj. - Municipal State Aid - - - (778,500)
Utility Fund- Environmental Resources - - - (435,000)
Debt Service - Special Assessment (101,000) - - -
Total other financing sources (uses)(101,000) (150,000) (150,000) (1,213,500)
Net change in fund balance 2,185,426 378,858 1,310,044 (655,551)
Fund balance, January 1 2,823,792 4,507,468 5,009,218 6,319,262
Fund balance, December 31 5,009,218 $ 4,886,326 $ 6,319,262 $ 5,663,711 $
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Storm Sewer Fund
109
WATER FUND
Fund Description:
The Water Fund accounts for revenues derived primarily from connection charges collected at
the time building permits are issued and antenna site leases with wireless communications
companies. Funds are committed 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
of the City’s water treatment facility and other trunk infrastructure improvements.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
Charges for services 2,352,123 $ 1,320,200 $ 2,171,987$ 1,320,200 $
Special assessments 20,771 17,000 17,000 17,000
Investment income 491 1,600 (15,500) 18,500
Miscellaneous 352,900 344,596 356,429 359,993
Total revenues 2,726,285 1,683,396 2,529,916 1,715,693
Expenditures - Capital outlay
Public works 6,471,852 1,595,000 3,718,255 1,075,000
Excess (deficiency) of revenues
over expenditures (3,745,567) 88,396 (1,188,339) 640,693
Other financing sources (uses)
Transfer to
Debt Service - Water Revenue (2,016,337) (174,000) (126,332) (738,575)
Capital Proj. - Impr. Constr.- (150,000) (150,000) -
Capital Proj. - Municipal State Aid - - (620,000) -
Issuance of debt - 8,700,000 8,851,259 -
Total other financing sources (uses)(2,016,337) 8,376,000 7,954,927 (738,575)
Net change in fund balance (5,761,904) 8,464,396 6,766,588 (97,882)
Fund balance, January 1 2,668,607 (7,684,016) (3,093,297) 3,673,291
Fund balance, December 31 (3,093,297)$ 780,380 $ 3,673,291$ 3,575,409 $
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Water Fund
110
WATER FUND
(continued)
Projects 2017
Well construction 875,000 $
Developer credits 200,000
Total 1,075,000 $
Capital Projects - Water Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
111
SANITARY SEWER FUND
Fund Description
The Sanitary Sewer Fund accounts for sewer connection and area fees charged to land
developers for connecting to the City’s sanitary sewer system. Appropriations are applied to the
construction of sanitary sewer trunk systems.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
Charges for services 940,203 $ 267,300 $ 784,236 $ 267,300 $
Special assessments 20,182 16,000 16,000 15,000
Investment income (charges)32,695 2,100 25,100 26,300
Total revenues 993,080 285,400 825,336 308,600
Expenditures - Capital outlay
Public works 392,368 139,000 423,726 148,875
Excess (deficiency) of revenues
over expenditures 600,712 146,400 401,610 159,725
Other financing sources (uses)
Transfer to
Capital Proj. - Improv Constr - (150,000) (150,000) -
Total other financing sources (uses)- (150,000) (150,000) -
Net change in fund balance 600,712 (3,600) 251,610 159,725
Fund balance, January 1 4,414,212 4,422,958 5,014,924 5,266,534
Fund balance, December 31 5,014,924 $ 4,419,358 $ 5,266,534 $ 5,426,259 $
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Sanitary Sewer Fund
Projects 2017
Developer credits 148,875$
Total Projects 148,875$
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Sanitary Sewer Fund
Schedule of Capital Outlay
112
PARK DEDICATION FUND
Fund Description:
The Park Dedication Fund accounts for park dedication fees received from land developers.
The expenditures consist of acquiring and developing new City parks and trails.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
Intergovernmental - grants 106,423 $ - $ 900 $ - $
Charges for services 2,516,661 1,258,320 2,411,518 1,269,785
Special assessments 60 57 57 54
Investment income 14,545 13,500 14,400 22,300
Donations 151,596 - 10,731 10,000
Miscellaneous 22,802 972,138 975,286 32,090
Total revenues 2,812,087 2,244,015 3,412,892 1,334,229
Expenditures - Capital outlay
Parks and recreation 1,214,216 2,460,739 1,839,252 2,278,000
Excess (deficiency) of revenues
over expenditures 1,597,871 (216,724) 1,573,640 (943,771)
Net changes in fund balances 1,597,871 (216,724) 1,573,640 (943,771)
Fund balance, January 1 1,287,265 2,690,167 2,885,136 4,458,776
Fund balance, December 31 2,885,136 $ 2,473,443 $ 4,458,776 $ 3,515,005 $
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Park Dedication Fund
113
PARK DEDICATION FUND
(continued)
Projects 2017
Major Construction
West Lake Marion Park - Bike Course 85,000 $
Land acquisition
Avonlea Park 1,500,000
Future land acquisition 100,000
Trail Construction
175th - Isleton to Jasmine (S Side) 100,000
Developer credits 435,000
Other 58,000
Total 2,278,000 $
Capital Projects - Park Dedication Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
114
PARK IMPROVEMENT FUND
Fund Description:
The Park Improvement Fund accounts for the long term maintenance, repairs and replacement
of the City parks.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes - $ 50,000 $ 50,000 $ 175,000 $
Intergovernmental - 50,000 50,000 -
Investment income 797 - - -
Donations 52,482 247,000 215,688 -
Total revenues 53,279 347,000 315,688 175,000
Expenditures - Capital outlay
Parks and recreation 225,918 312,500 307,582 235,000
Excess (deficiency) of revenues
over expenditures (172,639) 34,500 8,106 (60,000)
Other financing sources (uses)
Transfer from
General Fund 235,000 - - -
Liquor Fund 5,430 - - -
Total other financing sources (uses)240,430 - - -
Net changes in fund balances 67,791 34,500 8,106 (60,000)
Fund balance, January 1 - 39,000 67,791 75,897
Fund balance, December 31 67,791 $ 73,500 $ 75,897 $ 15,897 $
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Park Improvement Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
115
PARK IMPROVEMENT FUND
(continued)
Projects 2017
Playground replacements
Dodd Trail 82,500 $
Highview Heights 82,500
Aronson building upgrades 10,000
Dodd Trail pickleball courts 60,000
Total 235,000 $
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Park ImprovementFund
116
TRAIL IMPROVEMENT FUND
Fund Description:
The Trail Improvement Fund accounts for the long term maintenance, repairs and replacement
of the City trails.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 77,748 $ 78,200 $ 78,200 $ 111,200 $
Investment income 5,394 - 3,100 2,200
Total revenues 83,142 78,200 81,300 113,400
Expenditures - Capital outlay
Parks and recreation 196,057 251,520 266,019 350,284
Total expenditures 196,057 251,520 266,019 350,284
Excess (deficiency) of revenues
over expenditures (112,915) (173,320) (184,719) (236,884)
Net change in fund balance (112,915) (173,320) (184,719) (236,884)
Fund balance, January 1 742,470 594,334 629,555 444,836
Fund balance, December 31 629,555 $ 421,014 $ 444,836 $ 207,952 $
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Trail Improvement Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2017
117
TRAIL IMPROVEMENT FUND
(continued)
Projects 2017
Trail sealcoating 70,000$
N side 165th - Ipava to Interlachen (reclamation)57,825
W side Flagstaff Ave - Fontina Path to Dodd Blvd (reclam) 120,377
Dodd Trail trails - Flagstaff to Dodd Blvd (reclam)56,327
Casperson soccer field trail 3,000
Engineering costs for reclam/overlay proj 18%42,755
Total 350,284$
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Trail Improvement Fund
Schedule of Capital Outlay
118
TAX INCREMENT FUND
Fund Description:
The Tax Increment Fund accounts for revenue received from tax increment property that does
not require debt financing. The expenditures are for pay-as-you-go contractual agreements as
identified in the tax increment plans.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
Tax increment - $ - $ 52,561 $ 52,561 $
Charges for services 11,000 - - -
Investment income 1,640 500 1,200 1,200
Total revenues 12,640 500 53,761 53,761
Expenditures - Capital outlay
General government 27,862 - 49,933 51,046
Excess (deficiency) of revenues
over expenditures (15,222) 500 3,828 2,715
Other financing sources (uses)
Transfer from
Improvement Construction Fund - 79,750 79,750 -
Transfer to -
Improvement Construction Fund (27,681) - (117,319) -
Total other financing sources (uses)(27,681) 79,750 (37,569) -
Net change in fund balance (42,903) 80,250 (33,741) 2,715
Fund balance, January 1 242,229 98,429 199,326 165,585
Fund balance, December 31 199,326 $ 178,679 $ 165,585 $ 168,300 $
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures and Changes in Fund Balances
Capital Projects - Tax Increment Fund
For the Year Ending December 31, 2017
119
BUILDING FUND
Fund Description:
The Building Fund accounts for the accumulation and disbursement of funds for the
construction or improvement of public buildings.
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 50,616 $ 51,000 $ 51,000 $ 150,000 $
Investment income 8,458 - - 15,092
Donations 24,776 - - -
Miscellaneous 131,903 650,000 651,575 -
Total revenues 215,753 701,000 702,575 165,092
Expenditures - Capital outlay
General government 399,435 339,450 329,654 190,000
Public safety
Police 3,819 19,050 19,237 41,500
Fire 331,315 83,050 60,750 29,200
Public works 100,753 102,300 84,263 100,700
Parks and recreation 258,379 296,950 101,144 305,792
Total expenditures 1,093,701 840,800 595,048 667,192
Excess (deficiency) of revenues
over expenditures (877,948) (139,800) 107,527 (502,100)
Other financing sources (uses)
Transfer from
General Fund - - - 200,000
Special Revenue - Communications - 150,000 150,000 -
Total other financing sources - 150,000 150,000 200,000
Net change in fund balance (877,948) 10,200 257,527 (302,100)
Fund balance, January 1 1,375,010 573,827 497,062 754,589
Fund balance, December 31 497,062 $ 584,027 $ 754,589 $ 452,489 $
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Capital Projects - Building Fund
For the Year Ending December 31, 2017
120
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.
All departments evaluated the overall condition of the City’s fleet and equipment. In many
cases, the expected useful life of these assets has been extended on the condition that there was
no adverse increase in repairs or operating costs.
Equipment acquisition for general government purposes, such as police, fire, streets, engineering,
parks, and technology are financed primarily by non-tax revenues such as Liquor Fund
contributions and sale of assets.
121
EQUIPMENT FUND
(continued)
Budget Summary:
2016 2017
2015 Adopted 2016 Proposed
Actual Budget Estimate Budget
Revenues
General property taxes 300,357 $ 250,000 $ 250,000 $ 350,000 $
Investment income 28,300 59,347 59,347 33,578
Donations 2,100 - - 15,000
Miscellaneous 224,700 250,175 322,152 207,728
Total revenues 555,457 559,522 631,499 606,306
Expenditures - Capital outlay
General government 112,948 588,001 282,781 489,685
Public safety
Police 405,204 220,971 473,906 241,933
Fire 328,713 678,784 1,151,399 310,843
Public works 553,070 1,408,730 1,926,980 816,831
Parks and recreation 370,468 335,092 328,625 262,504
Total expenditures 1,770,403 3,231,578 4,163,691 2,121,796
Excess (deficiency) of revenues
over expenditures (1,214,946) (2,672,056) (3,532,192) (1,515,490)
Other financing sources (uses)
Transfer from
General Fund 877,000 50,000 550,000 945,000
Pavement Management 524,000 100,000 100,000 100,000
Special Revenue - Communications 495,000 100,000 100,000 -
Enterprise -Utility Fund - 31,000 31,000 31,000
Enterprise - Liquor Fund 825,812 500,000 500,000 -
Total other financing sources (uses)2,721,812 781,000 1,281,000 1,076,000
Net change in fund balance 1,506,866 (1,891,056) (2,251,192) (439,490)
Fund balance, January 1 2,423,247 2,967,332 3,930,113 1,678,921
Fund balance, December 31 3,930,113 $ 1,076,276 $ 1,678,921 $ 1,239,431 $
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Capital Projects - Equipment Fund
For the Year Ending December 31, 2017
122
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 193 cities operating municipal liquor stores in Minnesota, Lakeville continues to have the
highest revenues and highest gross profit.
Services:
Control the sale of alcoholic beverages.
The City is committed to restricting
youth access to alcohol. Employees are
also trained in how to observe and
decline sales to obviously intoxicated
individuals.
Lakeville is committed to quality
customer service. Product selection is
continually evolving and is the lifeblood
that drives the industry. Wine
specifically is a hallmark for Lakeville.
Store ambiance, strategic location of
stores and customer satisfaction are
deemed a high priority.
Profits are dedicated to the reduction of
property taxes. Liquor Fund net proceeds
are committed to financing capital
improvements which would otherwise be
financed with property taxes.
Asset management and inventory
integrity plays an essential role in
profitability. The retail liquor industry is
highly competitive. Inventory controls as
well as policies that include well-defined
checks and balances ensure assets are
controlled, while the management team
and point of sale operations enable
Lakeville to maintain a high rate of
return on investment through effective
marketing strategies.
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
Budget
Operations Director 1.0 1.0 1.0 1.0
Administrative Services Manager 1.0 1.0 1.0 1.0
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 5.0
Lead Sales Associates 3.0 3.0 3.9 3.9
Sales Associates 10.4 10.4 9.9 9.9
Total 24.4 24.4 24.8 24.8
123
LIQUOR FUND
(continued)
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Sales and cost of sales
Sales 13,611,292$ 13,882,928$ 13,926,781$ 14,045,802$
Cost of sales 10,322,173 10,497,922 10,497,195 10,605,816
Gross profit 3,289,119 3,385,006 3,429,586 3,439,986
Operating expenses
Personnel services 1,308,167 1,358,238 1,360,920 1,443,341
Commodities 54,971 72,276 63,572 70,710
Other charges and services 918,721 846,686 810,188 857,233
Total operating expenses 2,281,859 2,277,200 2,234,680 2,371,284
Operating income 1,007,260 1,107,806 1,194,906 1,068,702
Non-operating revenue (expense)
Intergovernmental 3,900 3,900 3,900 3,900
Investment income (charges)5,104 17,115 5,412 3,744
Miscellaneous 48,477 3,600 3,600 3,600
Disposal of assets (33,381) - - -
Total non-operating (net)24,100 24,615 12,912 11,244
1,031,360 1,132,421 1,207,818 1,079,946
Transfers to other funds (1,397,972) (1,074,937) (1,074,937) (547,454)
Bond expense (144,449) (135,417) (135,417) (125,959)
Depreciation (125,003) (114,761) (116,465) (116,465)
(1,667,424) (1,325,115) (1,326,819) (789,878)
Change in net position (636,064) (192,694) (119,001) 290,068
Net position, January 1 4,771,970 4,967,463 4,135,906 4,016,905
Net position, December 31 4,135,906$ 4,774,769$ 4,016,905$ 4,306,973$
Capital outlay acquisitions 105,299$ 107,915$ 77,510$ 205,000$
Debt - Principal 175,000$ 180,000$ 180,000$ 190,000$
Income before transfers, bond
expense, and depreciation
Total transfers, bond expense
and depreciation
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenses and Changes in Net Position
Enterprise - Liquor Fund
For the Year Ending December 31, 2017
124
LIQUOR FUND
(continued)
Contributions (transfers) to other funds: The Liquor Fund budget will make the following
contributions to other funds in the coming year thereby resulting in a corresponding decrease in
the tax levy:
2017
346,360$
General operations 200,220
Community recycling 874
547,454$
Debt - Police Station
Debt: The Liquor Fund has $2.7 million of debt outstanding, which financed the Galaxie store
construction in 2007. The 2017 debt obligation, including principal and interest, is $321,000.
125
UTILITY FUND
Overall
Fund Description:
The Utility Fund is responsible for the operation of a 26.50 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. Individual schedules for revenues,
expenses, changes in net assets are provided for each of the respective operations. The
combining of these operations comprises the Utility Fund which is presented in the Utility Fund
Schedule of Revenues, Expenses and Changes in Net Assets.
Services:
Water. The water system includes
operation and maintenance of 18 wells, 6
towers, 2 reservoirs, water treatment
plant, and 321 miles of water
distribution system.
Sanitary sewer. The sanitary sewer
system includes maintenance of 260
miles of sanitary sewer and force mains,
8 pressure reducing stations, and 20 lift
stations and 3 grinder stations, which
transmit effluent to the MCES Empire
Treatment Facility.
Street lighting. The street lighting
system is operated and maintained by
Xcel Energy and Dakota Electric
Association (DEA). The City of
Lakeville bills customers on a quarterly
basis for lighting.
Environmental Resources. This fund
accounts for the surface water
management operations and forestry
program which manage, promotes and
protects the City’s natural resources.
Recycling programs are also accounted
for under this program and promotes
education, reduction/reusing and
recycling efforts. Recycling programs
are funded by a grant from Dakota
County.
126
UTILITY FUND
Overall
(continued)
Staffing:
Position (FTE) 2015
Actual
2016
Budget
2016
Estimate
2017
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 11.8 12.0 11.2 12.0
Utility Billing Technician 2.0 2.0 2.0 2.0
Administrative Assistant
Environmental Resources Manager
Environmental Resources Specialist
0.8
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
Environmental Resources Technician 0.0 0.0 0.0 0.75
Forester 0.0 0.5 0.3 0.70
Total 21.6 22.5 21.5 23.45
City staff prepared a Water and Sanitary Sewer Rate Analysis to determine the appropriate rates.
The City Council approved a 2017 rate increase based on the recommendation contained in the
Analysis.
Customer rate increases are a result of increases in operating costs. Water adjustments will
finance upgrades to the water infrastructure. Sewer adjustment will finance upgrades to the
sewer infrastructure and the Metropolitan Council’s rate increase. Street lighting adjustment will
finance the electric company rate increases. The Environmental Resources fee will offset costs
associated with environmental and forestry related programs.
2017
Fee Structure Basis Adopted Increase
Water base Account 6.57$ 2.19$
Water tier 1 (<30 thousand gallons)Gallonage 1.32$ 0.29$
Water tier 2 (30 - 49 thousand gallons)Gallonage 2.09$ 0.46$
Water tier 3 (>49 thousand gallons)Gallonage 3.57$ 0.78$
State of MN water testing fee Connection 1.59$ - $
Sanitary sewer base Account 7.91$ 0.72$
Sanitary sewer usage (1,000 gallons)Gallonage 3.92$ 0.36$
Sanitary sewer non-metered accounts Account 78.40$ 7.13$
Street lights (residential)Account 8.76$ 0.34$
Street lights (non-residential)Front foot 0.2451$ 0.01$
Environmental resources fee REU 9.30$ 1.55$
REU – Residential Equivalent Unit
127
UTILITY FUND
Overall
(continued)
Rates listed above are on a per quarter basis for residential unless noted otherwise. Commercial
and industrial rates are similar to residential rates with the exception of irrigation sprinkler
accounts are billed at the residential water tier 3.
Environmental Resources management fee is based on the residential equivalent unit. The REU
is that portion of a customer’s facility that has an impact on the storm sewer system equivalent to
a single family residence. The determination of a facility’s REU shall be based on dwelling
units.
128
UTILITY FUND
Overall
(continued)
Budget Summary – Utility Fund:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Operating revenues
User charges for services 9,042,640$ 10,227,133$ 10,209,735$ 11,813,285$
Other 173,823 164,003 160,488 160,488
Total operating revenue 9,216,463 10,391,136 10,370,223 11,973,773
Operating expenses
Personnel services 2,007,214 2,176,820 2,098,502 2,237,660
Commodities 365,739 471,177 438,670 470,850
Other charges and services 2,734,445 3,026,084 2,982,427 3,144,924
Disposal charges 3,253,486 3,263,530 3,263,530 3,509,576
Major maintenance 49,071 9,393,270 8,941,657 2,276,019
Total operating expenses 8,409,955 18,330,881 17,724,786 11,639,029
Operating income (expense)806,508 (7,939,745) (7,354,563) 334,744
Non-operating revenue
Intergovernmental 85,754 80,556 148,264 128,264
Investment income 46,872 42,616 51,288 36,978
Disposal of assets (82,570) 119,000 129,500 34,000
Total non-operating revenue 50,056 242,172 329,052 199,242
856,564 (7,697,573) (7,025,511) 533,986
Contributed capital 9,463,872 1,073,224 1,100,000 1,100,000
Transfers from other funds 20,612 21,227 66,227 461,148
Transfers to other funds (527,556) (897,206) (897,206) (1,035,017)
Bond expense - - - (256,299)
Depreciation (3,471,498) (3,416,188) (3,542,995) (3,364,474)
5,485,430 (3,218,943) (3,273,974) (3,094,642)
Change in net position 6,341,994 (10,916,516) (10,299,485) (2,560,656)
Net position, January 1 114,331,732 108,793,305 120,673,726 110,374,241
Net position, December 31 120,673,726$ 97,876,789$ 110,374,241$ 107,813,585
Capital outlay acquisitions 586,866$ 1,083,674$ 1,085,443$ 840,189$
Bond proceeds -$ 7,473,720$ 6,570,000$ 1,494,952$
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2017
Income (loss) before contributions,
transfers, and depreciation
Total contributions, transfers, and
depreciation (net)
Enterprise - Utility Fund
Schedule of Revenues, Expenses and Changes in Net Position
129
UTILITY FUND
Water Operation
Program Description:
The Water Operation is a collection, treatment, storage, and distribution system that delivers
potable water to over 19,200 residential, commercial, institutional, and industrial properties. The
system also accounts for all costs related to the operation and maintenance of 18 wells, 6 towers,
2 reservoirs, water treatment plant, and 321 miles of water distribution system.
Services – Water Operation: Collect,
treat, and distribute potable water to meet
the needs of residential, commercial,
institutional, and industrial customers.
Monitor and ensure water quality and
compliance with U.S. Environmental
Protection Agency and Minnesota
Department of Health requirements.
Operate and maintain 18 well stations.
Treat ground water with chemicals to
remove iron and manganese and
improve the taste.
Maintain 321 miles of water main.
Repair water main breaks. Inspect and
approve new water main construction.
Exercise fire hydrants annually.
Operate a 26.50 million gallon per day
water treatment plant.
Locate underground utility structures,
water main, and residential curb stops.
Enforce water restrictions pursuant to
approved operations policy.
130
UTILITY FUND
Water Operation
(continued)
Budget Summary - Water Operation:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Operating revenues
User charges for services 2,949,084$ 3,526,004$ 3,555,151$ 4,377,242$
Other 173,823 164,003 160,488 160,488
Total operating revenue 3,122,907 3,690,007 3,715,639 4,537,730
Operating expenses
Personnel services 1,027,278 1,066,234 1,023,600 1,090,312
Commodities 261,451 337,082 311,429 348,183
Other charges and services 1,424,016 1,235,537 1,220,651 1,239,664
Major maintenance - 7,446,360 7,136,444 1,731,019
Total operating expenses 2,712,745 10,085,213 9,692,124 4,409,178
Operating income (loss)410,162 (6,395,206) (5,976,485) 128,552
Non-operating revenue
Intergovernmental 4,074 1,632 1,632 1,632
Investment income 22,031 21,424 26,022 18,016
Disposal of assets (82,678) 4,500 4,500 10,000
Total non-operating revenue (56,573) 27,556 32,154 29,648
353,589 (6,367,650) (5,944,331) 158,200
Contributed capital 5,676,823 604,082 600,000 600,000
Bond expense - - - (234,874)
Transfers to other funds (213,336) (548,511) (548,511) (664,038)
Depreciation (2,129,374) (2,160,956) (2,160,956) (2,160,956)
3,334,113 (2,105,385) (2,109,467) (2,459,868)
Change in net position 3,687,702 (8,473,035) (8,053,798) (2,301,668)
Net position, January 1 72,924,795 67,938,264 76,612,497 68,558,699
Net position, December 31 76,612,497$ 59,465,229$ 68,558,699$ 66,257,031$
Capital outlay acquisitions 189,582$ 565,124$ 565,124$ 107,242$
Bond proceeds - $ 6,753,720$ 6,075,000$ 1,094,952$
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2017
Income (loss) before contributions,
transfers, and depreciation
Total contributions, transfers, and
depreciation (net)
Enterprise - Utility Fund (Water Operation)
Schedule of Revenues, Expenses and Changes in Net Position
131
UTILITY FUND
Sanitary Sewer Operation
Program 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).
Services - Sanitary Sewer Operation:
Clean, televise, and evaluate
approximately 70-80 miles of sanitary
sewer main each year and make repairs
as necessary.
Inspect manholes for groundwater
infiltration and seal the structures to
eliminate the problem.
Evaluate portions of the sanitary sewer
system for surface water inflow and
groundwater infiltration (I&I) problems
and perform any necessary repairs to
correct the problem.
Operate and maintain lift stations.
132
UTILITY FUND
Sanitary Sewer Operation
(continued)
Budget Summary - Sanitary Sewer Operation:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Operating revenue
User charges for services 4,596,025$ 5,130,765$ 5,047,350 $ 5,638,031 $
Operating expenses
Personnel services 709,721 794,026 769,217 817,174
Commodities 61,601 99,067 82,424 89,742
Other charges and services 230,849 349,557 336,439 322,728
Disposal charges 3,253,486 3,263,530 3,263,530 3,509,576
Major maintenance 49,071 1,946,910 1,805,213 545,000
Total operating expenses 4,304,728 6,453,090 6,256,823 5,284,220
Operating income (loss)291,297 (1,322,325) (1,209,473) 353,811
Non-operating revenue
Intergovernmental 1,632 26,632 26,632 1,632
Investment income 16,837 16,750 18,082 11,388
Disposal of assets 108 114,500 125,000 24,000
Total non-operating revenue 18,577 157,882 169,714 37,020
309,874 (1,164,443) (1,039,759) 390,831
Contributed capital 3,787,049 469,142 500,000 500,000
Transfer from other funds 19,055 19,260 19,260 23,873
Transfer to other funds (150,220) (152,157) (152,157) (143,628)
Bond expense - - - (21,425)
Depreciation (1,331,122) (1,248,027) (1,374,834) (1,203,516)
2,324,762 (911,782) (1,007,731) (844,696)
Change in net position 2,634,636 (2,076,225) (2,047,490) (453,865)
Net position, January 1 40,249,303 39,732,585 42,883,939 40,836,449
Net position, December 31 42,883,939$ 37,656,360$ 40,836,449$ 40,382,584$
Capital outlay acquisitions 79,294$ 501,282$ 501,282 $ 332,947 $
Bond proceeds - $ 720,000$ 495,000 $ - $
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2017
Total contributions, transfers, and
depreciation (net)
Income (loss) before contributions,
transfers and depreciation
Enterprise - Utility Fund (Sanitary Sewer Operation)
Schedule of Revenues, Expenses and Changes in Net Position
133
UTILITY FUND
Street Light Operation
Program 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.
Services – Street Light Operation:
Perform annual inspections of
approximately 4,985 street lights and
report any maintenance requirements to
responsible electric companies.
Perform seasonal banner and flag
changes on downtown street lights.
134
UTILITY FUND
Street Light Operation
(continued)
Budget Summary – Street Light Operation:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Operating revenue
User charges for services 770,460 $ 778,918 $ 793,540 $ 810,000 $
Operating expenses
Personnel services 18,400 17,738 17,738 18,262
Commodities 7 31 31 31
Other charges and services 798,620 738,330 707,970 723,984
Total operating expenses 817,027 756,099 725,739 742,277
Operating income (loss)(46,567) 22,819 67,801 67,723
Non-operating revenue
Investment income 1,372 996 1,134 1,609
Income(loss) before transfers (45,195) 23,815 68,935 69,332
Transfers to other funds (3,568) (3,538) (3,538) (4,384)
Change in net position (48,763) 20,277 65,397 64,948
Net position, January 1 254,699 164,484 205,936 271,333
Net position, December 31 205,936 $ 184,761 $ 271,333 $ 336,281 $
Enterprise - Utility Fund (Street Light Operation)
Schedule of Revenues, Expenses and Changes in Net Position
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2017
135
UTILITY FUND
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.
Services:
Surface water resource monitoring.
Environmental Resources coordinates and
manages a variety of water quality research
and improvement projects including aquatic
plant control and fish management on City
water bodies. The department also
implements the City of Lakeville’s
Comprehensive Water Resources
Management Plan, Wetland Management
Plan, South Creek Management Plan and the
City of Lakeville’s Storm Water Pollution
Prevention Program (SWPPP).
Surface water infrastructure
management. In the management of the
storm water treatment basins, environmental
resources staff works closely with the
Engineering and Street department staff to
perform the work or to obtain quotes for the
removal of the sediments and restoration of
the area disturbed. Environmental resources
staff also determines which storm water
basins must be inspected and cleaned of
sediment.
Public education and interaction. Public
education and outreach required by State
and Federal regulations are carried out with
the Wetland Health Evaluation Project, the
Vermillion River Watch program, and
through presentations to various age groups.
This includes coordination and management
of the Adopt-a-Pond program, Citizen
Assisted Monitoring Program and the Blue
Thumb workshops with Dakota County Soil
and Water Conservation District to educate
and promote water quality stewardship
among residents.
Watershed management. Staff reviews
wetland delineation and performs a majority
of the requirements for being the
Responsible Governmental Unit (RGU) and
the Local Governmental Unit (LGU) in
relationship to environmental permitting.
Staff also provides the wetland delineation,
mitigation and monitoring plans for public
improvement projects.
New Development - Residential. The
department ensures that all construction
plans for new developments meet NPDES
Permit requirements. Staff assists in
preparing wetland alteration permits and
mitigation plans, obtains leases from the
DNR for utility crossing of public waters for
City projects, performs many of the duties
required by local, State and Federal rules
and regulations by being either the
Responsible Governmental Unit (RGU) or
the Local Governmental Unit (LGU).
Inspect tree preservation of all new
developments.
New Development – Commercial and
Industrial. The department also provides
plan review and inspections of all erosion
control for industrial, commercial, and
institutional building permits. They ensure
that the wetland delineations are correct and
meet the requirement of the State of
Minnesota Wetland Conservation Act,
ensure that tree preservation plans are
accurate and that a developer takes feasible
measures to save significant trees and
protect valuable natural resources.
136
UTILITY FUND
Environmental Resources
(continued)
Environmental recycling. The City of
Lakeville will join an existing partnership
between the Cities of Apple Valley, Burnsville
and Eagan in 2017 to provide recycling
services. The partnership, named Dakota
Valley Recycling (DVR), has existed since
2003 and supports Dakota County’s Solid
Waste Abatement Program initiatives that
promote environmental recycling awareness,
such as education and public
outreach. Funding is provided by a grant from
Dakota County. Environmental Resources
staff serve as the City’s liaison to DVR.
137
UTILITY FUND
Environmental Resources
(continued)
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Operating revenue
User charges for services 727,071 $ 791,446 $ 813,694 $ 988,012 $
Operating expenses
Personnel services 251,815 298,822 287,947 311,912
Commodities 42,680 34,997 44,786 32,894
Other charges and services 280,960 702,660 717,367 858,548
Total operating expenses 575,455 1,036,479 1,050,100 1,203,354
Operating income 151,616 (245,033) (236,406) (215,342)
Non-operating revenue
Intergovernmental 80,048 52,292 120,000 125,000
Investment income 6,632 3,446 6,050 5,965
Total non-operating revenue 86,680 55,738 126,050 130,965
Income before transfers and
depreciation 238,296 (189,295) (110,356) (84,377)
Transfers from other funds 1,557 1,967 46,967 437,275
Transfers to other funds (160,432) (193,000) (193,000) (222,967)
Depreciation (11,002) (7,205) (7,205) (2)
(169,877) (198,238) (153,238) 214,306
Change in net position 68,419 (387,533) (263,594) 129,929
Net position, January 1 902,935 957,972 971,354 707,760
Net position, December 31 971,354$ 570,439$ 707,760$ 837,689$
Capital outlay acquisitions 193,253 $ 17,268 $ 19,037 $ - $
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2017
Total transfers and depreciation
(net)
Enterprise - Utility Fund (Environmental Resources)
Schedule of Revenues, Expenses and Changes in Net Position
138
Internal Service Fund
Municipal Reserves Fund
This 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 departments on a cost reimbursement basis.
139
MUNICIPAL RESERVES FUND
Fund Description:
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, operating departments within 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.
Services:
General liability insurance.
Excess liability insurance.
Property/casualty insurance.
Auto physical damage insurance.
Employment practices liability
insurance.
Workers compensation insurance.
The general liability insurance is provided through the League of Minnesota Cities Insurance
Trust, a municipal insurance pool, in which the City retains exposure to losses for liability claims
up to $50,000 per occurrence, with a $100,000 yearly claims payment maximum; a $1,000 per
claim deductible applies if the City exceeds the $100,000 maximum.
Risk management charges to various City funds are based on factors such as number of
automobiles used, stated value of buildings and contents, and employee salaries. A portion of
the City’s liability insurance premium is attributable to vehicles and is allocated along with the
physical damage premium. The remainder of the liability insurance premium is combined with
an estimate of claims costs (including legal and administration) and allocated accordingly to
individual funds. Workers compensation costs are charged to the various City funds and
allocated to their individual departments based on employee salaries.
140
MUNICIPAL RESERVES FUND
(continued)
Budget Summary:
2016 2017
2015 Adopted 2016 Adopted
Actual Budget Estimate Budget
Operating revenues
Charges for services 415,277$ 286,933$ 286,932$ 297,799$
Other 127,757 73,496 76,000 73,000
Total operating revenues 543,034 360,429 362,932 370,799
Operating expenses
Other charges and services 433,532 491,097 478,623 501,340
Operating income 109,502 (130,668) (115,691) (130,541)
Non-operating revenue (expense)
Investment income 2,162 3,745 4,174 3,359
Transfer to General Fund (50,012) (51,512) (51,512) (53,057)
Total non-operating (net)(47,850) (47,767) (47,338) (49,698)
Change in net assets 61,652 (178,435) (163,029) (180,239)
Net position, January 1 773,159 748,911 834,811 671,782
Net position, December 31 834,811 $ 570,476 $ 671,782 $ 491,543 $
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenses and Changes in Net Position
Internal Service - Municipal Reserves Fund
For the Year Ending December 31, 2017
141
Appendix
142
2015 2016 2016 2017
Position Title Actual Budget Estimated Budget
General government
City Administrator 1.0 1.0 1.0 1.0
Assistant City Administrator 1.0 1.0 1.0 1.0
Senior 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 & Tech 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 2.0 2.0 2.0 2.0
Planning Assisant/Code Enforcement 0.0 0.0 0.0 0.8
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 0.9 1.0 1.0 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 2.6 3.0 3.0 3.0
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 Supervisor 1.0 1.0 1.0 1.0
Facility Attendants 0.0 0.0 1.9 2.6
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 0.8 1.0 1.0 1.0
Assistant Finance Director 0.1 1.0 1.0 1.0
Senior Accountants 2.9 3.0 2.7 3.0
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 0.8 0.0 0.0 0.0
Information Systems Manager 1.0 1.0 0.9 1.0
Information Systems Network Specialist 1.0 1.0 1.0 1.0
Information Systems Technician 1.0 1.5 1.1 2.0
Human Resources Manager 1.0 1.0 1.0 1.0
Benefits Specialist 1.0 1.0 1.0 1.0
Payroll Technician 1.2 2.0 2.0 2.0
Total general government 37.3 39.5 40.6 43.4
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
143
2015 2016 2016 2017
Position Title Actual Budget Estimated Budget
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
Public safety
Police
Sworn officers
Chief 1.0 1.0 1.0 1.0
Deputy Chief 1.0 1.0 1.0 1.0
Lieutenants 4.0 4.0 4.0 4.0
Sergeants 5.0 5.0 5.0 5.0
Investigators 6.0 6.0 6.0 6.0
Narcotics Task Force Officer 1.0 1.0 1.0 1.0
DUI Enforcement Grant 0.5 1.0 1.0 1.0
Patrol Officers 34.3 35.4 35.8 38.0
Total sworn officers 52.8 54.4 54.8 57.0
Business Manager 1.0 1.0 1.0 1.0
Evidence Technician 1.0 1.0 1.0 1.0
Community Service Officers 4.8 4.8 4.6 4.8
Records Analyst 1.0 1.0 1.0 1.0
Police Administrative Assistants 4.7 4.7 4.7 4.7
Total police 65.3 66.9 67.1 69.5
Fire
Fire Chief 1.0 1.0 1.0 1.0
Assistant Fire Chief 0.7 1.0 0.9 1.0
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 5.3 5.6 5.5 5.6
Total public safety 70.6 72.5 72.6 75.1
Public works
Engineering
City Engineer 1.0 1.0 1.0 1.0
Project Engineer 1.6 2.0 2.0 2.0
Civil Engineer 0.4 0.0 0.7 1.0
Graduate Engineer 0.4 1.0 0.0 0.0
Engineering Administrative Assistant 1.0 1.0 0.8 1.0
GIS Supervisor 1.0 1.0 1.0 1.0
GIS Technician 1.0 1.0 1.0 1.0
Total engineering 6.4 7.0 6.5 7.0
144
2015 2016 2016 2017
Position Title Actual Budget Estimated Budget
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
Public works (continued)
Operations and Maintenance
Operations and Maintenance (O & M) Engineer 1.0 1.0 0.8 1.0
O & M Construction Coordinator 0.0 0.0 0.9 0.8
O & M Engineer Coordinator 0.0 0.0 1.0 1.0
Senior Construction Representative 2.9 4.0 1.0 1.8
Total operations and maintenance 3.9 5.0 3.7 4.6
Streets
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
Fleet Supervisor 1.0 1.0 1.0 1.0
Fleet Service Technician Lead 1.0 1.0 1.0 1.0
Streets Maintenance II 10.4 11.3 11.7 12.0
Fleet Service Technicians 4.0 4.0 4.0 4.0
Streets Administrative Assistant 1.0 1.0 1.0 1.0
Total streets 20.4 21.3 21.7 22.0
Total public works 30.7 33.3 31.9 33.6
Parks and recreation
Parks
Parks and Recreation Director 0.8 1.0 1.0 1.0
Parks Operations and Maintenance Manager 1.0 1.0 0.0 0.0
Parks Superintendent 0.0 0.0 0.5 1.0
Parks Supervisor 1.0 1.0 0.6 1.0
Parks Lead Maintenance 1.0 1.0 1.0 1.0
Parks Maintenance II 9.0 9.0 9.0 9.8
Parks Administrative Assistant 1.0 1.0 1.0 1.0
Parks Maintenance Administrative Assistant 1.0 1.0 1.0 1.0
Total parks 14.8 15.0 14.1 15.8
Recreation
Recreation Supervisor 1.0 1.0 1.0 1.0
Recreation Program Supervisor 0.9 1.0 0.0 0.0
Recreation Administrative Assistant 1.0 1.0 1.0 1.0
Recreation Program Coordinator 1.0 1.0 1.0 2.0
Senior Center Administrative Assistant 0.7 0.7 1.2 1.4
Total recreation 4.6 4.7 4.2 5.4
Heritage Center
Heritage Center Facility Attendant 0.9 0.9 0.9 0.9
Total Heritage Center 0.9 0.9 0.9 0.9
145
2015 2016 2016 2017
Position Title Actual Budget Estimated Budget
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
Parks and recreation (continued)
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 24.0 24.3 22.9 25.8
Total general/special revenue fund employees 162.6 169.6 168.0 177.9
Liquor fund
Operations Director 1.0 1.0 1.0 1.0
Store Managers 3.0 3.0 3.0 3.0
Administrative Services Manager 1.0 1.0 1.0 1.0
Inventory Control Technician 1.0 1.0 1.0 1.0
Assistant Store Managers 5.0 5.0 5.0 5.0
Lead Sales Associates 3.0 3.0 3.9 3.9
Sales Associates 10.4 10.4 9.9 9.9
Total liquor fund employees 24.4 24.4 24.8 24.8
Utility fund
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
Public Works & Facilities Coordinator 1.0 1.0 1.0 1.0
Utility Lead Maintenance 1.0 1.0 1.0 1.0
Utility Maintenance II 11.8 12.0 11.2 12.0
Utility Billing Technician 2.0 2.0 2.0 2.0
Utility Administrative Assistant 0.8 1.0 1.0 1.0
Environmental Resources Manager 1.0 1.0 1.0 1.0
Environmental Resources Specialist 1.0 1.0 1.0 1.0
Environmental Resources Technician 0.0 0.0 0.0 0.8
Forester 0.0 0.5 0.3 0.7
Total utility fund employees 21.6 22.5 21.5 23.5
Total general/special revenue fund employees 162.6 169.6 168.0 177.9
Total liquor fund employees 24.4 24.4 24.8 24.8
Total utility fund employees 21.6 22.5 21.5 23.5
Total City employees 208.6 216.5 214.3 226.2
146