HomeMy WebLinkAbout3b
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
2019 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
CITY OF LAKEVILLE, MINNESOTA
2019 Adopted Budget
Table of Contents
1
(continued)
Page
General Fund (continued)
Public Safety
Police 59
Fire 62
Public Works
Engineering 64
Construction Services 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 92
General Obligation Special Assessments Fund 93
State-Aid Street Fund 94
Tax Increment Fund 95
Water Revenue Fund 96
Arena Revenue Fund 97
HRA Lease Revenue Fund 98
Combined Schedule of Governmental Debt Service Requirements 99
Capital Projects Funds
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances 102
Municipal State Aid Street Fund 104
Pavement Management Fund 106
CITY OF LAKEVILLE, MINNESOTA
2019 Adopted Budget
Table of Contents
2
Page
Capital Projects Funds (continued)
Improvement Construction Fund 108
Storm Water Infrastructure Fund 111
Water Fund 113
Sanitary Sewer Fund 115
Park Dedication Fund 116
Park Improvement Fund 118
Trail Improvement Fund 120
Tax Increment Fund 122
Tax Abatement Fund 123
Building Fund 124
Equipment Fund 126
Enterprise Funds
Liquor Fund 129
Utility Fund
Overall 132
Water Operation 136
Sanitary Sewer Operation 138
Street Light Operation 140
Environmental Resources 142
Internal Service Fund
Municipal Reserves Fund 146
Appendices
Number of City Employees (Full Time Equivalent)148
Table of Contents
CITY OF LAKEVILLE, MINNESOTA
2019 Adopted Budget
(continued)
3
CITY OF LAKEVILLE, MINNESTOA
OPERATING AND CAPITAL IMPROVEMENT PLAN BUDGET
FISCAL YEAR 2019
Elected Officials
Mayor Douglas P. Anderson
Council Member Bart Davis
Council Member Luke Hellier
Council Member Colleen Ratzlaff LaBeau
Council Member Brian Wheeler
Appointed Officials
City Administrator Justin Miller Finance Director/Treasurer Jerilyn Erickson City Clerk Charlene Friedges
Police Chief Jeffrey Long Fire Chief Michael Meyer Interim Public Works Director Neil Normandin
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 61,993 residents based on a recent
estimate by the Metropolitan Council. The population of 61,993 is 6,039 or 10.8 percent 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.
Federal Census
55,954
63,626
50,000
52,000
54,000
56,000
58,000
60,000
62,000
64,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
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 was approved by the City
Council in March, 2017.
8
CITY OF LAKEVILLE, MINNESOTA
Community Profile
(continued)
The Envision Lakeville report presents 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.
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
2008 54,328 30,471 5.6% 229,716 6.1% 6.8%
2009 55,772 30,727 6.4% 231,391 6.9% 7.4%
2010 55,954 30,782 6.0% 230,247 6.6% 6.9%
2011 56,534 31,237 4.8% 232,257 5.2% 5.7%
2012 57,048 31,221 4.5% 231,902 4.9% 5.4%
2013 57,789 32,879 3.6% 230,160 4.0% 4.6%
2014 59,361 33,493 2.9% 231,538 3.2% 3.6%
2015 59,991 33,876 2.7% 234,299 3.1% 3.7%
2016 60,965 33,793 3.0% 232,091 3.4% 4.1%
2017 61,993 34,911 2.5% 239,356 2.7% 3.3%
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 U.S. Department of Commerce Bureau of Economic Analysis as of December 31, 2017.
*Not seasonally adjusted, information is not available.
10
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
Douglas P. Anderson Mayor December 31, 2018
Bart Davis Council Member December 31, 2018
Luke Hellier Council Member December 31, 2020
Colleen Ratzlaff LaBeau Council Member December 31, 2018
Brian Wheeler Council Member December 31, 2020
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 12 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 59 full-time officers and 25 volunteer police reservists.
The Fire Department has four stations and is served by 87 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 an Arts Center, Heritage Center, 63 park properties (which include
43 playgrounds), 19 conservation areas and seven greenways, three municipal swimming beaches,
11 outdoor ice rinks which are fully boarded, three indoor ice rinks, approximately 108 miles of
paved trails and 76 miles of sidewalks.
The City provides water and sanitary sewer facilities to a majority of its residential areas. The City’s
present water system includes 19 wells, 3 reservoirs, 6 water storage facilities with a total capacity of
11.85 million gallons and 8 pressure reducing stations. The City’s water treatment plant has a
production capacity of 26.50 million gallons of water per day. The Metropolitan Council
Environmental Service (MCES) is responsible for treatment and disposal of sanitary sewer effluent.
11
CITY OF LAKEVILLE, MINNESOTA
Community Profile
(continued)
Major employers located in the City of Lakeville
Employer
Number of
Employees Product/Service
Independent School District #194 1,373 Elementary & secondary schools
Hearthside Food Solutions 620 Food service contractors
Schmitty & Sons 550 School & Charter bus service
TreeHouse Private Brands 540 Food manufacturing
Post Holdings 450 Cereal production
Menasha Corporation 406 Corrugated & solid fiber box mfg.
BTD Manufacturing 327 Metal manufacturing
Imperial Plastics, Inc 260 Plastics material & resin mfg.
Super Target 259 Retail
City of Lakeville 258 City government
Source: City of Lakeville, Minnesota
Ten of the Largest Taxpayers in the City of Lakeville
Taxpayer Type of Business
Taxable Net
Tax Capacity
Value
Minnegasco, Inc. Utility 424,836$
Southfork Apartments LLC Apartments 419,687
Dakota Electric Association Utility 378,216
Lakeville 2004, LLC Commercial 316,194
Inland Argonne Village LLC Retail 310,276
Heritage Commons, LLC Retail 283,674
Fulford Group, LLC Agriculture 283,244
Hy-Vee Inc.Commercial 280,504
Walker Highview Hills, LLC Apartments 261,781
Target Corporation Retail 255,408
Source: Dakota County Auditor and Treasurer’s Office 2017/2018 Taxable Net Tax Capacity
12
CITY OF LAKEVILLE, MINNESOTA Organizational Structure December 31, 2018 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 water infrastructure
Water
Sanitary sewer
Park dedication
Park improvement
Trail improvement
Tax increment
Tax abatement
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 Water Infrastructure X
Water X
Sanitary Sewer X
Park Dedication X
Park Improvement X
Trail Improvement X
Tax Increment X
Tax Abatement 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, 2018
Community
General and
Government Economic Public Parks and Off-Sale
Funds Admin. Development Finance Police Fire Works Recreation Liquor
General Fund XXXXXXX
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 Water Infrastructure X
Water X
Sanitary Sewer X
Park Dedication X
Trail Improvement X
Tax Increment X X
Tax Abatement 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.
21
FINANCIAL AND BUDGET POLICIES
(continued)
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.
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.
25.0%
30.0%
35.0%
40.0%
45.0%
50.0%
55.0%
YE 2015 YE 2016 YE 2017 Projected YE 2018Projected YE 2019
General Fund
Fund Balance
Target Range
22
2019 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 2019 budget process:
May 2018
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 2018
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 2018
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 2018
City Council approval of preliminary budget and property tax levy on September 17th.
Preliminary property tax levy certified to Dakota County by September 30th.
October 2018
Planning Commission reviews the Capital Improvement Plan for compliance with the
Comprehensive Plan.
City Council holds public hearing on the proposed Capital Improvement Plan and Adopts Plan.
City Council work session to review Liquor and Utility Fund budgets.
November 2018
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.
December 2018
City Council holds a “Truth in Taxation” public hearing on the final budget and final property tax
levy on December 3rd.
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 3rd.
Final property tax levy certified to Dakota County by December 28th.
23
PROPERTY TAXES
Tax Levy
The adopted 2019 tax levy is $29,948,890 which is a $1,947,340 (6.95%) increase from the 2018
tax levy. The tax levy increase is primarily the result of debt service ($1,608,402) and increased
costs due to growth in the City for General Fund operations ($1,264,688). The tax levy for debt
service increased as a result of using unspent construction fund bond proceeds to pay debt
service payments in 2018.
The adopted 2019 tax levy is as follows:
Levy
Increase/
(Decrease) %
General Fund 21,344,070 1,264,688 6.30%
Street Reconstruction - (50,000) -100.00%
Pavement Management Fund 1,100,000 (91,550) -7.68%
Building Fund - (400,000) -100.00%
Equipment Fund 252,000 (273,000) -52.00%
Park Improvement Fund 175,000 - 0.00%
Trail Improvement Fund - (111,200) -100.00%
Debt Service Funds 7,077,820 1,608,402 29.41%
Total 29,948,890$ 1,947,340$ 6.95%
Tax Levy - Summary
2019
The tax levy for street reconstruction debt service will be a factor for tax levy increases in 2020
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
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 26,828,843$ 27,977,754$ 27,982,334$ 29,932,247$
Tax increment 572,352 564,406 551,314 686,497
Licenses and permits 3,988,190 3,075,355 3,624,015 3,078,338
Intergovernmental 3,944,828 4,137,899 4,068,896 6,742,161
Charges for services 22,960,521 21,290,291 23,011,071 22,321,217
Court fines 392,514 425,000 331,000 346,000
Special assessments 2,812,587 1,727,423 1,624,963 2,112,355
Investment income 688,959 436,368 518,391 518,051
Donations 9,479,444 1,295,000 1,385,681 1,197,500
Miscellaneous 1,177,583 1,445,414 1,363,519 1,522,331
Gross profit 3,578,269 3,696,362 3,715,383 3,777,278
Total revenues 76,424,090 66,071,272 68,176,567 72,233,975
Expenditures and expenses
General government 5,835,915 7,222,727 7,104,062 6,931,261
Public safety 12,215,659 13,322,405 13,106,724 13,663,225
Public works 4,240,756 4,896,479 4,634,303 4,744,244
Parks and recreation 3,767,646 3,992,379 3,952,111 4,178,823
Other (contingency)- (43,090) - 79,466
Debt service 13,641,392 11,926,979 12,018,863 12,424,314
Capital outlay 17,871,849 26,256,328 23,116,937 27,694,230
Operating expenses 17,043,688 19,682,402 20,698,411 21,877,677
Total expenditures and expenses 74,616,905 87,256,609 84,631,411 91,593,240
Other financing sources (uses)
Transfer from other funds 8,400,675 5,332,675 5,882,254 4,390,112
Transfer to other funds (8,400,675) (5,332,675) (5,882,254) (4,390,112)
Disposal of assets (17,728) 1,809,351 1,565,332 (20,000)
Issuance of debt 9,732,171 11,007,698 8,411,683 13,108,089
Refunding bonds issued 2,255,000 - 3,115,000 -
Payment on refunded bonds called (11,185,000) (1,740,000) (5,060,000) -
Premium on bonds issued 1,309,907 - 283,652 -
Total other financing sources (uses)2,094,350 11,077,049 8,315,667 13,088,089
Net change in fund balance and net position 3,901,535 (10,108,288) (8,139,177) (6,271,176)
Fund balance and net position, January 1 213,586,238 200,424,240 217,487,773 209,348,596
Fund balance and net position, December 31 217,487,773$ 190,315,952$ 209,348,596$ 203,077,420$
Enterprise capital outlay acquisitions 404,546$ 256,567$ 130,886$ 199,053$
Enterprise bond proceeds 1,665,000$ 1,066,190$ 445,000$ 1,430,000$
Enterprise debt principal 190,000$ 380,000$ 380,000$ 480,000$
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, 2019
25
General Special Debt CapitalInternal ServiceFundRevenueServiceProjectsLiquorUtilityMunicipal Res.TotalRevenuesGeneral property taxes21,327,427$ -$ 7,077,820$ 1,527,000$ -$ -$ -$ 29,932,247$ Tax increment- - 404,000 282,497 - - - 686,497 Licenses and permits2,390,498 687,840 - - - - - 3,078,338 Intergovernmental989,590 516 731,339 4,740,892 3,900 275,924 - 6,742,161 Charges for services2,734,249 57,948 292,100 4,524,213 - 14,264,978 447,729 22,321,217 Court fines346,000 - - - - - - 346,000 Special assessments- - 1,858,235 254,120 - - - 2,112,355 Investment income120,000 2,237 91,237 216,066 19,110 66,431 2,970 518,051 Donations- - - 97,500 - 1,100,000 - 1,197,500 Miscellaneous47,163 - - 1,240,522 2,816 231,830 - 1,522,331 Gross profit- - - - 3,777,278 - - 3,777,278 Total revenues27,954,927 748,541 10,454,731 12,882,810 3,803,104 15,939,163 450,699 72,233,975 Expenditures and expensesGeneral government6,131,151 800,110 - - - - - 6,931,261 Public safety13,663,225 - - - - - - 13,663,225 Public works4,744,244 - - - - - - 4,744,244 Parks and recreation4,178,823 - - - - - - 4,178,823 Other (contingency)79,466 - - - - - - 79,466 Debt service- - 12,098,800 - - 325,514 - 12,424,314 Capital outlay- 59,500 - 27,634,730 - - - 27,694,230 Operating expenses- - - - 2,988,241 18,343,187 546,249 21,877,677 Total expenditures and expenses28,796,909 859,610 12,098,800 27,634,730 2,988,241 18,668,701 546,249 91,593,240 Other financing sources (uses)Transfer from other funds766,482 140,242 1,814,784 1,619,914 - 48,690 - 4,390,112 Transfer to other funds(630,000) (80,866) - (1,193,785) (1,335,968) (1,099,493) (50,000) (4,390,112) Disposal of assets- - - - - (20,000) - (20,000) Issuance of debt- - - 13,108,089 - - - 13,108,089 Total other financing sources (uses)136,482 59,376 1,814,784 13,534,218 (1,335,968) (1,070,803) (50,000) 13,088,089 Net change in fund balance and net position (705,500) (51,693) 170,715 (1,217,702) (521,105) (3,800,341) (145,550) (6,271,176) Fund balance and net position, January 114,970,310 516,699 17,246,322 32,611,074 5,957,645 137,452,644 593,902 209,348,596 Fund balance and net position, December 3114,264,810$ 465,006$ 17,417,037$ 31,393,372$ 5,436,540$ 133,652,303$ 448,352$ 203,077,420$ Enterprise capital outlay acquisitions-$ -$ -$ -$ 79,785$ 119,268$ -$ 199,053$ Enterprise bond proceeds-$ -$ -$ -$ -$ 1,430,000$ -$ 1,430,000$ Enterprise debt principal-$ -$ -$ -$ -$ 480,000$ -$ 480,000$ For a complete discussion of changes in fund balances and net assets, and percentages, see individual fund type sections.EnterpriseGovernmental FundsProprietary FundsCITY OF LAKEVILLE, MINNESOTABudgetary Summary for Appropriated Fund TypesCombining Schedule of Revenues, Expenditures, and Changes in Fund Balances and Net AssetsFor the Year Ending December 31, 20192019 Adopted Budget26
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.
2019
Adopted
Budget
Revenues and other financing sources 28,721,409$
Expenditures and other financing uses 29,426,909
Net increase/(decrease) (705,500)
Fund balance, January 1 14,970,310
Fund balance, December 31 14,264,810$
Adj. fund balance, Dec 31(Net of Restricted)13,150,435$
Ratio: Fund balance to next year's expenditures 44.3%
The preliminary 2019 budget includes the use of reserves for one-time or long-term purchases as
follows:
Park Improvement Fund 150,000$
Equipment Fund
Equipment replacement 350,000
Police - Body worn cameras 74,000
Police - In squad video 56,000
Park Maintenance-2018 projects carried over 42,500
Zoning ordinance updates 33,000
705,500$
Use of Fund Balance
28
2018 2018 2019
2017 Adopted Amended 2018 Adopted
Actual Budget Budget Estimate Budget
Revenues (Amount) (Percent) (Amount) (Percent)
General property taxes 18,967,562$ 20,055,586$ 20,055,586$ 20,060,167$ 21,327,427$ 1,271,841$ 6.3% 1,267,260$ 6.3%
Licenses and permits 3,306,526 2,356,882 2,386,882 2,939,597 2,390,498 3,616 0.2% (549,099) -18.7%
Intergovernmental 1,143,174 1,005,921 1,041,887 1,114,566 989,590 (52,297) -5.0% (124,976) -11.2%
Charges for services 2,733,938 2,926,300 3,139,050 3,273,049 2,734,249 (404,801) -12.9% (538,800) -16.5%
Court fines 392,514 425,000 425,000 331,000 346,000 (79,000) -18.6% 15,000 4.5%
Investment income 116,686 90,071 90,071 108,000 120,000 29,929 33.2% 12,000 11.1%
Miscellaneous 75,639 47,303 57,303 68,333 47,163 (10,140) -17.7%(21,170) -31.0%
Total revenues 26,736,039 26,907,063 27,195,779 27,894,712 27,954,927 759,148 2.8%60,215 0.2%
Expenditures
General government
Mayor and council 97,636 107,230 107,230 99,467 113,250 6,020 5.6% 13,783 13.9%
Committees and commissions 93,156 87,600 97,600 93,718 68,218 (29,382) -30.1% (25,500) -27.2%
City administration 407,945 478,570 478,570 478,413 477,506 (1,064) -0.2% (907) -0.2%
City clerk 136,540 201,157 215,157 208,412 148,586 (66,571) -30.9% (59,826) -28.7%
Legal counsel 77,936 80,000 80,000 78,296 81,000 1,000 1.3% 2,704 3.5%
Planning 513,016 585,768 585,768 584,833 580,515 (5,253) -0.9% (4,318) -0.7%
Community and econ. development 310,486 366,222 388,122 380,724 375,237 (12,885) -3.3% (5,487) -1.4%
Inspections 1,166,972 1,225,953 1,255,953 1,233,038 1,273,544 17,591 1.4% 40,506 3.3%
General government facilities 512,854 557,962 569,862 572,346 607,324 37,462 6.6% 34,978 6.1%
Finance 738,472 781,534 781,534 780,120 804,429 22,895 2.9% 24,309 3.1%
Information technology 541,210 673,236 673,236 667,261 788,545 115,309 17.1%121,284 18.2%
Human resources 460,502 511,685 523,685 527,906 527,997 4,312 0.8% 91 0.0%
Insurance 285,000 285,000 425,000 425,000 285,000 (140,000) -32.9% (140,000) -32.9%
Public safety - 0%
Police 10,398,139 11,259,374 11,432,212 11,225,440 11,628,288 196,076 1.7%402,848 3.6%
Fire 1,817,520 1,855,127 1,890,193 1,881,284 2,034,937 144,744 7.7%153,653 8.2%
Public works - 0%
Engineering 802,194 974,588 974,588 859,429 881,757 (92,831) -9.5% 22,328 2.6%
Construction services 473,480 587,152 587,152 497,083 573,870 (13,282) -2.3% 76,787 15.4%
Streets 2,994,968 3,194,298 3,363,298 3,306,350 3,288,617 (74,681) -2.2% (17,733) -0.5%
Parks and recreation - 0%
Parks 2,471,209 2,643,982 2,643,982 2,604,956 2,744,963 100,981 3.8%140,007 5.4%
Recreation 653,443 700,028 709,778 709,786 745,137 35,359 5.0% 35,351 5.0%
Heritage center 114,983 129,549 129,549 128,307 138,674 9,125 7.0% 10,367 8.1%
Arts center 539,879 510,370 518,370 518,362 550,049 31,679 6.1% 31,687 6.1%
Other - (43,090) (43,090) - 79,466 122,556 -284.4%79,466 0%
Total expenditures 25,607,540 27,753,295 28,387,749 27,860,531 28,796,909 409,160 1.4%936,378 3.4%
Excess (deficiency) of revenues
over expenditures 1,128,499 (846,232) (1,191,970) 34,181 (841,982) 349,988 -29.4%(876,163) -2563.3%
Other financing sources (uses)
Transfer from other funds 782,654 765,232 765,232 765,232 766,482 1,250 0.2% 1,250 0.2%
Transfer to other funds (1,858,730) (660,864) (958,026) (958,026) (630,000) 328,026 -34.2%328,026 -34.2%
Total other financing sources (uses) (1,076,076) 104,368 (192,794) (192,794) 136,482 329,276 -170.8%329,276 -170.8%
Net change in fund balance 52,423 (741,864) (1,384,764) (158,613) (705,500) 679,264 -49.1% (546,887) 344.8%
Fund balance, January 1 15,076,500 14,288,353 15,128,923 15,128,923 14,970,310 (158,613) -1.0%(158,613) -1.0%
Committed Fund Balance - - - - - - 0%- 0%
Fund balance, December 31 15,128,923$ 13,546,489$ 13,744,159$ 14,970,310$ 14,264,810$ 520,651$ 3.8%(705,500) -4.7%
Adj Fund Balance, Dec 31 (net of restricted)14,214,548$ 12,850,659$ 13,048,329$ 13,855,935$ 13,150,435$
Ratio: Fund balance to CY expenditures 54.8%46.3%46.0%49.7%45.7%
Ratio: Fund balance to NY expenditures 51.0%44.6%45.3%48.1%44.3%
2018 Amended
Budget
2018
Estimate
CITY OF LAKEVILLE, MINNESOTA
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2019
Change from Change from
29
2018 2018 2019
2017 Adopted Amended 2018 Adopted
Actual Budget Budget Estimate Budget
General property taxes
Ad valorem taxes - current 15,969,830$ 17,001,286$ 17,001,286$ 17,001,286$ 18,162,309$ 1,161,023$ 6.8% 1,161,023 6.8%
Ad valorem taxes - delinquent 174,173 110,000 110,000 110,000 130,000 20,000 18.2% 20,000 18.2%
Fiscal disparities 2,727,192 2,877,909 2,877,909 2,877,909 2,968,727 90,818 3.2% 90,818 3.2%
Penalties and interest 50,287 16,156 16,156 16,156 16,156 - 0.0% - 0.0%
Manufactured home tax 43,670 47,825 47,825 47,825 47,825 - 0.0% - 0.0%
Gravel tax 2,410 2,410 2,410 6,991 2,410 - 0.0%(4,581) -65.5%
Total general property taxes 18,967,562 20,055,586 20,055,586 20,060,167 21,327,427 1,271,841 6.3%1,267,260 6.3%
2018 Amended
Estimate
Change from Change from
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Budget
2018
30
2018 2018 2019
2017 Adopted Amended 2018 Adopted
Actual Budget Budget Estimate Budget
Licenses and permits
Licenses
Tobacco 9,600$ 10,800$ 10,800$ 10,200$ 10,200$ (600)$ -5.6% - 0.0%
Trash removal 2,975 3,825 3,825 2,975 2,975 (850) -22.2% - 0.0%
Dog 10,406 11,000 11,000 9,000 9,000 (2,000) -18.2% - 0.0%
Signs 8,775 7,250 7,250 8,700 8,700 1,450 20.0% - 0.0%
On-sale liquor 173,300 167,200 167,200 167,450 167,450 250 0.1% - 0.0%
Sunday liquor 5,400 4,600 4,600 4,800 4,800 200 4.3% - 0.0%
Non-intoxicating liquor on 900 900 900 900 900 - 0.0% - 0.0%
Non-intoxicating liquor off 4,500 4,500 4,500 4,500 4,500 - 0.0% - 0.0%
Wine 2,400 2,400 2,400 2,400 2,400 - 0.0% - 0.0%
Fireworks 1,950 1,850 1,850 1,850 1,850 - 0.0% - 0.0%
Massage 4,025 1,975 1,975 4,025 3,950 1,975 100.0% (75) -1.9%
Miscellaneous 6,656 5,275 5,275 5,350 5,350 75 1.4%- 0.0%
Total licenses 230,887 221,575 221,575 222,150 222,075 500 0.2%(75) 0.0%
-
Permits -
Plan review fees 673,920 447,481 447,481 583,485 499,265 51,784 11.6% (84,220) -14.4%
Building 1,723,662 1,230,082 1,230,082 1,567,069 1,139,252 (90,830) -7.4% (427,817) -27.3%
Plumbing 174,853 109,670 109,670 124,038 120,770 11,100 10.1% (3,268) -2.6%
Water/sewer 60,681 47,438 47,438 58,880 47,520 82 0.2% (11,360) -19.3%
Mechanical 145,427 97,786 97,786 120,050 124,035 26,249 26.8% 3,985 3.3%
Grading/filling 600 1,000 1,000 1,000 1,000 - 0.0% - 0.0%
Excavating/gravel 1,025 1,025 1,025 1,025 1,025 - 0.0% - 0.0%
Driveway 50 700 700 700 700 - 0.0% - 0.0%
Zoning 9,660 3,800 3,800 9,000 9,000 5,200 136.8% - 0.0%
Right-of-way 46,608 35,000 35,000 55,000 35,000 - 0.0% (20,000) -36.4%
Fire burning 1,225 1,250 1,250 1,250 1,250 - 0.0% - 0.0%
Electrical 235,663 159,325 189,325 193,350 187,006 (2,319) -1.2% (6,344) -3.3%
Miscellaneous 2,265 750 750 2,600 2,600 1,850 246.7%- 0.0%
Total permits 3,075,639 2,135,307 2,165,307 2,717,447 2,168,423 3,116 0.1%(549,024) -20.2%
Total licenses and permits 3,306,526 2,356,882 2,386,882 2,939,597 2,390,498 3,616 0.2%(549,099) -18.7%
Change from
2018
Estimate
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Change from
2018 Amended
Budget
31
2018 2018 2019
2017 Adopted Amended 2018 Adopted
Actual Budget Budget Estimate Budget
Intergovernmental
State-aid police 450,655$ 450,820$ 450,820$ 464,005$ 464,005$ 13,185$ 2.9% - 0.0%
State-aid fire relief 347,635 347,676 361,742 363,851 363,851 2,109 0.6% - 0.0%
State-aid pensions 89,750 21,303 21,303 21,303 21,303 - 0.0% - 0.0%
State POST Board grant 17,168 16,885 16,885 53,592 53,000 36,115 213.9% (592) -1.1%
State Drug Task Force grant 2,363 2,010 2,010 946 946 (1,064) -52.9% - 0.0%
State Police protective vests grant 24,682 6,600 6,600 13,200 10,800 4,200 63.6% (2,400) -18.2%
State Police grants - 3,853 3,853 - - (3,853) -100.0% - 0%
State fire training grant 21,968 22,900 22,900 21,850 20,675 (2,225) -9.7% (1,175) -5.4%
State snowmobile trail maint. grant 200 200 200 200 200 - 0.0% - 0.0%
Federal traffic safety project 18,773 24,000 24,000 19,000 19,000 (5,000) -20.8% - 0.0%
Federal DUI enforcement grant 75,179 48,990 48,990 89,353 - (48,990) -100.0% (89,353) -100.0%
Art Center CDP Grant 52,235 - - - - - 0% - 0%
Met Council Comp Plan Grant 16,000 16,000 16,000 16,000 - (16,000) -100.0% (16,000) -100.0%
CDBG - DT Devel. Guide/Strategic Plan 9,488 34,500 34,500 34,500 6,000 (28,500) -82.6% (28,500) -82.6%
CDBG - DARTS Senior busing 4,083 10,184 17,084 8,766 21,810 4,726 27.7% 13,044 148.8%
CDBG - Senior Chores & Repairs - - 15,000 8,000 8,000 (7,000) -46.7% - 0.0%
Market value homestead credit 2,565 - - - - - 0% - 0%
Other grants - Police 6,025 - - - - - 0% - 0%
Other grants - Fire 1,540 - - - - - 0% - 0%
Other grants - Recreation 2,865 - - - - - 0%- 0%
Total intergovernmental 1,143,174 1,005,921 1,041,887 1,114,566 989,590 (52,297) -5.0%(124,976) -11.2%
Change from
2018
Estimate
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Budget
Change from
2018 Amended
32
2018 2018 2019
2017 Adopted Amended 2018 Adopted
Actual Budget Budget Estimate Budget
Charges for services
General government
Rezoning fees 2,500$ 2,000$ 2,000$ 3,000$ 2,500$ 500$ 25.0% (500) -16.7%
Platting fees 14,100 12,000 12,000 12,500 12,500 500 4.2% - 0.0%
Variance fees 4,300 2,000 2,000 3,400 3,000 1,000 50.0% (400) -11.8%
PUD application fees 3,000 1,000 1,000 1,500 2,000 1,000 100.0% 500 33.3%
CUP fees 10,000 7,000 7,000 10,000 7,000 - 0.0% (3,000) -30.0%
Home occupation fees 100 - - - - - 0% - 0%
Planner fees 49,728 44,000 44,000 44,000 44,000 - 0.0% - 0.0%
Reinspection fees 4,100 3,800 3,800 3,300 4,000 200 5.3% 700 21.2%
Inspection department fees 27,278 25,640 25,640 33,653 27,653 2,013 7.9% (6,000) -17.8%
General government service charge POP 17,500 7,500 7,500 7,500 7,500 - 0.0% - 0.0%
General government service charge 21,360 4,544 4,544 18,094 27,094 22,550 496.3% 9,000 49.7%
Landscape escrow fund administration 22,478 16,000 16,000 22,000 22,000 6,000 37.5% - 0.0%
Lodging tax fee 12,541 11,250 11,250 12,500 12,500 1,250 11.1% - 0.0%
Fiscal Agent - Dakota Comm. Ctr.66,900 68,238 68,238 68,352 69,719 1,481 2.2% 1,367 2.0%
Fiscal Agent - Arenas 32,292 32,938 32,938 33,000 33,660 722 2.2% 660 2.0%
Investment management fees 29,000 33,000 33,000 33,000 33,000 - 0.0% - 0.0%
Sale of maps/copies 9 20 20 20 20 - 0.0% - 0.0%
Finance charges 1,253 1,500 1,500 1,500 1,500 - 0.0%- 0.0%
Total general government 318,439 272,430 272,430 307,319 309,646 37,216 13.7%2,327 0.8%
Public safety
Police department charges 230,787 209,050 404,050 392,701 180,103 (223,947) -55.4% (212,598) -54.1%
SRO - ISD 194 contributions 232,373 241,688 241,688 234,146 244,407 2,719 1.1% 10,261 4.4%
Animal pickup 1,975 2,000 2,000 1,600 1,600 (400) -20.0% - 0.0%
Animal storage 3,775 3,200 3,200 3,200 3,200 - 0.0% - 0.0%
Animal rabies 695 700 700 500 500 (200) -28.6% - 0.0%
Restitution 571 1,400 1,400 3,192 500 (900) -64.3% (2,692) -84.3%
Forfeiture - sale of assets 23,153 42,000 42,000 20,000 20,000 (22,000) -52.4% - 0.0%
Fire contracts 39,150 40,170 40,170 40,170 42,200 2,030 5.1% 2,030 5.1%
Fire department charges 4,513 800 800 6,800 5,300 4,500 562.5% (1,500) -22.1%
ALF Ambulance - admin. charge 4,938 4,944 4,944 4,944 5,000 56 1.1%56 1.1%
Total public safety 541,930 545,952 740,952 707,253 502,810 (238,142) -32.1%(204,443) -28.9%
2018
Estimate
Change from
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Change from
2018 Amended
Budget
33
2018 2018 2019
2017 Adopted Amended 2018 Adopted
Actual Budget Budget Estimate Budget
Charges for services (continued)
Public works
Engineering platting - preliminary 32,103$ -$ -$ 19,582$ -$ -$ 0% (19,582) -100.0%
Engineering platting - final 7,751 3,500 3,500 9,456 3,000 (500) -14.3% (6,456) -68.3%
Engineering plan review 1,840 1,000 1,000 - - (1,000) -100.0% - 0%
Engineering developer insp. fees - 5,000 5,000 - - (5,000) -100.0% - 0%
Engineering developer cont. admin.231,720 107,800 107,800 530,000 206,899 99,099 91.9% (323,101) -61.0%
Engineering Imp. Proj. design 64,672 170,309 170,309 134,668 134,668 (35,641) -20.9% - 0.0%
Engineering Imp. Proj. const. inspect.438,558 674,619 674,619 399,363 399,363 (275,256) -40.8% - 0.0%
Engineering Imp. Proj. administration 165,654 224,873 224,873 193,686 193,686 (31,187) -13.9% - 0.0%
Engineering G.I.S. fees 30,855 25,170 25,170 55,940 33,600 8,430 33.5% (22,340) -39.9%
Special assessment admin. charge 51,482 39,208 39,208 38,273 43,234 4,026 10.3% 4,961 13.0%
Special assessment searches 25 100 100 25 25 (75) -75.0% - 0.0%
Document/map sales 225 - - 204 50 50 0% (154) -75.5%
Bid plan/spec. deposits 910 100 100 300 500 400 400.0% 200 66.7%
Street department charges 10,488 16,000 16,000 16,000 16,000 - 0.0% - 0.0%
Credit River - Judicial Road maint.980 2,700 2,700 2,700 2,700 - 0.0% - 0.0%
Developer street signs installation 27,836 30,000 30,000 35,000 30,000 - 0.0%(5,000) -14.3%
Total public works 1,065,099 1,300,379 1,300,379 1,435,197 1,063,725 (236,654) -18.2%(371,472) -25.9%
Parks, recreation and arts center
Brochure advertising 10,800 10,000 10,000 10,000 10,000 - 0.0% - 0.0%
Youth activities 165,996 171,946 176,696 189,083 192,083 15,387 8.7% 3,000 1.6%
Youth activities donations 48 - - - 0% - 0%
Youth sport surcharge 31,145 32,600 32,600 32,600 32,600 - 0.0% - 0.0%
Youth special events 12,967 16,659 16,659 18,627 18,627 1,968 11.8% - 0.0%
Youth special events donations 3,058 1,200 1,200 - - (1,200) -100.0% - 0%
Adult activities 56,234 50,578 50,578 50,038 50,398 (180) -0.4% 360 0.7%
Puppet wagon donations 5,290 5,000 5,000 4,815 4,815 (185) -3.7% - 0.0%
Safety Camp 4,819 2,730 2,730 3,718 3,718 988 36.2% - 0.0%
Safety Camp donations - 1,000 1,000 1,000 1,000 - 0.0% - 0.0%
Active Adults donations 2,081 2,200 2,200 2,200 2,200 - 0.0% - 0.0%
Active Adults Brochure Ad Revenue 7,360 2,500 2,500 2,500 4,400 1,900 76.0% 1,900 76.0%
Active Adults program fees 44,099 20,150 25,150 20,150 25,250 100 0.4% 5,100 25.3%
Active Adults membership surcharge 27,686 21,000 21,000 21,000 21,000 - 0.0% - 0.0%
Active Adults special events - 16,000 16,000 16,000 16,000 - 0.0% - 0.0%
Active Adults Club Fundraising 15,854 - - - - - 0% - 0%
Active Adults excursions - 11,000 11,000 11,000 14,000 3,000 27.3% 3,000 27.3%
Ritter Farm Park ELC 4,822 9,183 9,183 4,956 6,984 (2,199) -23.9% 2,028 40.9%
Excursions 6,045 8,000 8,000 8,000 8,000 - 0.0% - 0.0%
Tennis lessons 19,845 17,815 17,815 17,815 17,815 - 0.0%- 0.0%
Total recreation programs 418,149 399,561 409,311 413,502 428,890 19,579 4.8% 15,388 3.7%
Park rental/maint./tournament fees 45,819 32,250 32,250 32,250 32,250 - 0.0% - 0.0%
Tree sales (net)(1,597) 1,597 1,597 1,597 1,597 - 0.0% - 0.0%
Senior/Heritage Center rentals 60,494 64,831 64,831 58,831 54,831 (10,000) -15.4%(4,000) -6.8%
Total parks and recreation 522,865 498,239 507,989 506,180 517,568 9,579 1.9%11,388 2.2%
Arts center program fees 116,808 114,695 114,695 107,500 109,000 (5,695) -5.0% 1,500 1.4%
Arts center on-sale 9,657 17,000 17,000 12,900 12,800 (4,200) -24.7% (100) -0.8%
Arts center rental/event admissions 159,140 177,605 185,605 196,700 218,700 33,095 17.8%22,000 11.2%
Total arts center 285,605 309,300 317,300 317,100 340,500 23,200 7.3%23,400 7.4%
Total parks, recreation and arts center 808,470 807,539 825,289 823,280 858,068 32,779 4.0%34,788 4.2%
Total charges for services 2,733,938 2,926,300 3,139,050 3,273,049 2,734,249 (404,801) -12.9%(538,800) -16.5%
Change from
2018
Estimate
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Budget
2018 Amended
Change from
34
2018 2018 2019
2017 Adopted Amended 2018 Adopted
Actual Budget Budget Estimate Budget
Court fines 392,514$ 425,000$ 425,000$ 331,000$ 346,000$ (79,000)$ -18.6%15,000$ 4.5%
Investment income 116,686 90,071 90,071 108,000 120,000 29,929 33.2%12,000 11.1%
Miscellaneous
Disposal of assets 3,017 4,440 4,440 4,140 4,140 (300) -6.8% - 0.0%
Donations 40,957 10,500 20,500 29,009 9,690 (10,810) -52.7% (19,319) -66.6%
Antenna site leases 31,963 32,363 32,363 35,184 33,333 970 3.0% (1,851) -5.3%
Other (298) - - - - - 0%- 0%
Total miscellaneous 75,639 47,303 57,303 68,333 47,163 (10,140) -17.7%(21,170) -31.0%
Other financing sources (uses) - Transfers
Special Revenue
From Communications Fund 75,429 78,663 78,663 78,663 80,866 2,203 2.8% 2,203 2.8%
To Communications Fund (181,957) (260,864) (260,864) (260,864) - - -100.0% 260,864 -100.0%
Capital Projects
To Improvement Construction Fund (1,179) - (150,000) (150,000) - 150,000 -100.0% 150,000 -100.0%
To Building Fund (200,000) (300,000) (322,162) (322,162) - 322,162 -100.0% 322,162 -100.0%
To Equipment Fund (1,475,594) - - - (480,000) (480,000) 0% (480,000) 0%
To Park Improvement Fund - - (125,000) (125,000) (150,000) (25,000) 20.0% (25,000) 20.0%
To Trail Improvement Fund - (100,000) (100,000) (100,000) - 100,000 -100.0% 100,000 -100.0%
Enterprise
From Liquor Fund 198,819 194,866 194,866 194,866 158,573 (36,293) -18.6% (36,293) -18.6%
From Utility Fund 455,349 441,703 441,703 441,703 477,043 35,340 8.0% 35,340 8.0%
Internal Service - 0%
From Municipal Reserve Fund 53,057 50,000 50,000 50,000 50,000 - 0.0%- 0.0%
Total other financing (net)(1,076,076) 104,368 (192,794) (192,794) 136,482 329,276 -170.8%329,276 -170.8%
Estimate
Change from
2018 Amended
Budget
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Change from
2018
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 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
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 49,305$ 49,041$ 48,938$ 62,561$
Commodities - 50 90 50
Other charges and services 48,331 58,139 50,439 50,639
Total 97,636$ 107,230$ 99,467$ 113,250$
Revenue sources
Taxes and other public funds 97,636$ 107,230$ 99,467$ 113,250$
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:
2018 2019
2017 Amended 2018 Preliminary
Function Actual Budget Estimate Budget
Planning Commission 3,812$ 4,715$ 4,746$ 4,700$
Economic Development 664 1,115 704 800
Parks, Recreation and N.R.2,081 2,833 2,077 2,350
Finance Committee 503 715 663 700
Lakeville Area Arts Center 789 865 840 850
Pan-O-Prog 85,307 87,357 84,688 58,818
Total 93,156$ 97,600$ 93,718$ 68,218$
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 69,868$ 71,902$ 69,258$ 53,388$
Commodities 2,550 1,630 1,630 1,630
Other charges and services 20,738 24,068 22,830 13,200
Total 93,156$ 97,600$ 93,718$ 68,218$
Revenue sources
Charges for services 17,500$ 7,500$ 7,500$ 7,500$
Miscellaneous - 10,000 10,000 -
Taxes and other public funds 75,656 80,100 76,218 60,718
Total 93,156$ 97,600$ 93,718$ 68,218$
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) 2017
Actual
2018
Budget
2018
Estimate
2019
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 391,691$ 423,716$ 426,323$ 455,248$
Commodities 811 1,200 1,600 1,600
Other charges and services 15,443 52,154 48,990 20,658
Capital outlay - 1,500 1,500 -
Total 407,945$ 478,570$ 478,413$ 477,506$
Revenues and other financing
Revenue sources
Other financing sources 56,411$ 60,478$ 60,619$ 63,357$
Taxes and other public funds 351,534 418,092 417,794 414,149
Total 407,945$ 478,570$ 478,413$ 477,506$
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) 2017
Actual
2018
Budget
2018
Estimate
2019
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 110,217$ 115,980$ 115,286$ 114,305$
Commodities 215 4,100 3,600 300
Other charges and services 26,108 95,077 89,526 33,981
Total 136,540$ 215,157$ 208,412$ 148,586$
Revenue sources
Taxes and other public funds 136,540$ 215,157$ 208,412$ 148,586$
Total 136,540$ 215,157$ 208,412$ 148,586$
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Other charges and services 77,936$ 80,000$ 78,296$ 81,000$
Revenue sources
Taxes and other public funds 77,936$ 80,000$ 78,296$ 81,000$
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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Planning Director 1.0 1.0 1.0 1.0
Associate Planner 2.0 2.0 2.0 2.0
Planning & Zoning Specialist * 0.7 1.0 1.0 1.0
Administrative Assistant 0.5 0.5 0.5 0.5
Total 4.2 4.5 4.5 4.5
*Position title changed in 2019
44
PLANNING
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 477,104$ 518,211$ 517,963$ 538,195$
Commodities 1,079 2,291 2,041 2,041
Other charges and services 34,833 65,266 64,829 40,279
Total 513,016$ 585,768$ 584,833$ 580,515$
Revenue sources
Intergovernmental 16,000$ 16,000$ 16,000$ -$
Charges for services 83,737 68,020 74,420 71,020
Taxes and other public funds 413,279 501,748 494,413 509,495
Total 513,016$ 585,768$ 584,833$ 580,515$
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) 2017
Actual
2018
Budget
2018
Estimate
2019
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 273,882$ 294,620$ 294,307$ 307,121$
Commodities 242 250 250 250
Other charges and services 36,362 93,252 86,167 67,866
Total 310,486$ 388,122$ 380,724$ 375,237$
Revenues and other financing
Revenue sources
Intergovernmental 13,571$ 66,584$ 51,266$ 35,810$
Miscellaneous 3,317 2,500 14,734 5,690
Other financing sources 15,000 15,000 15,000 15,000
Taxes and other public funds 278,598 304,038 299,724 318,737
Total 310,486$ 388,122$ 380,724$ 375,237$
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
commercial, industrial and institutional
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.
Provide up-to-date handouts for
homeowners regarding new deck
construction and basement remodeling
projects.
Respond to customer complaints
concerning construction sites, property
maintenance, code enforcement.
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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Building Official 1.0 1.0 1.0 1.0
Assistant Building Official 0.6 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 1.4 1.0 1.0 1.0
Building Inspector 2.4 3.0 3.0 3.0
Total 8.4 9.0 9.0 9.0
48
INSPECTIONS
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 873,780$ 973,050$ 959,054$ 1,003,209$
Commodities 13,708 13,792 13,792 13,792
Other charges and services 252,948 269,111 260,192 256,543
Capital outlay 26,536 - - -
Total 1,166,972$ 1,255,953$ 1,233,038$ 1,273,544$
Revenue sources
Licenses and permits 3,084,414$ 2,172,557$ 2,726,147$ 2,177,123$
Charges for services 31,378 29,440 36,953 31,653
Taxes and other public funds (1,948,820) (946,044) (1,530,062) (935,232)
Total 1,166,972$ 1,255,953$ 1,233,038$ 1,273,544$
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 HVAC, generator
maintenance, electrical, plumbing, etc.
Preventive maintenance programs.
50
GENERAL GOVERNMENT FACILITIES
(continued)
Staffing:
Position (FTE) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Facilities Supervisor* 1.0 1.0 1.0 1.0
Facility Attendant 2.5 3.3 4.0 4.2
City Hall Receptionist 1.6 1.6 1.6 1.6
City Hall Administrative Assistant 0.4 0.4 0.4 0.4
Total 5.5 6.3 7.0 7.2
*Position title changed in 2019
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 325,674$ 365,090$ 371,500$ 399,147$
Commodities 22,268 26,243 23,914 22,174
Other charges and services 164,912 178,529 176,932 186,003
Total 512,854$ 569,862$ 572,346$ 607,324$
Revenues and other financing
Revenue sources
Miscellaneous 31,963$ 32,363$ 35,184$ 33,333$
Other financing sources 72,727 73,905 73,596 85,422
Taxes and other public funds 408,164 463,594 463,566 488,569
Total 512,854$ 569,862$ 572,346$ 607,324$
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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Finance Director 1.0 1.0 1.0 1.0
Assistant Finance Director 1.0 1.0 1.0 1.0
Senior Financial Analyst * 3.0 3.0 3.0 3.0
Financial Analyst * 1.0 1.0 1.0 1.0
Accounts Payable Technician 1.0 1.0 1.0 1.0
Total 7.0 7.0 7.0 7.0
*Position title changed in 2019
52
FINANCE
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 659,046$ 696,628$ 691,737$ 716,653$
Commodities 2,426 3,500 3,514 3,525
Other charges and services 77,000 81,406 82,369 84,251
Total 738,472$ 781,534$ 780,120$ 804,429$
Revenues and other financing
Revenue sources
Charges for services 129,445$ 135,676$ 135,852$ 137,879$
Other financing sources 53,057 50,000 50,000 50,000
Taxes and other public funds 555,970 595,858 594,268 616,550
Total 738,472$ 781,534$ 780,120$ 804,429$
53
INFORMATION TECHNOLOGY
Program Description:
The Information Technology 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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Information Technology (IT) Manager* 1.0 1.0 1.0 1.0
IT Administrator* 1.0 1.0 1.0 1.0
IT Technician* 1.8 2.0 2.0 2.0
Total 3.8 4.0 4.0 4.0
*Position title changed in 2019
54
INFORMATION TECHNOLOGY
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 371,062$ 430,046$ 417,744$ 443,618$
Commodities 4,617 2,995 3,675 4,425
Other charges and services 165,531 240,195 245,842 340,502
Total 541,210$ 673,236$ 667,261$ 788,545$
Revenues and other financing
Revenue sources
Other financing sources 125,539$ 125,793$ 125,853$ 133,770$
Taxes and other public funds 415,671 547,443 541,408 654,775
Total 541,210$ 673,236$ 667,261$ 788,545$
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.
FMLA, extended leave administration
Partner in recruitment and performance
management with all departments.
Personnel records management.
Compensation and classifications system
administration.
Staffing:
Position (FTE)
2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Human Resources Manager 1.0 1.0 1.0 1.0
Human Resources Specialist* 1.0 1.0 1.0 1.0
Payroll Specialist* 2.0 2.0 2.0 2.0
Total 4.0 4.0 4.0 4.0
*Position title changed in 2019
56
HUMAN RESOURCES
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 364,391$ 387,122$ 397,384$ 416,092$
Commodities 1,853 2,913 2,552 3,865
Other charges and services 94,258 133,650 127,970 108,040
Total 460,502$ 523,685$ 527,906$ 527,997$
Revenues and other financing
Revenue sources
Other financing sources 129,481$ 130,089$ 130,197$ 128,587$
Taxes and other public funds 331,021 393,596 397,709 399,410
Total 460,502$ 523,685$ 527,906$ 527,997$
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Other charges and services 285,000$ 425,000$ 425,000$ 285,000$
Revenue sources
Taxes and other public funds 285,000$ 425,000$ 425,000$ 285,000$
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,
community service, 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. Provide
background and compliance checks for
licensing functions.
Administrative Services. The support
staff is responsible for maintenance of
police records in accordance with State
and Federal data practice laws.
Outside Services. Creating a sense of
community and belonging through
National Night Out, mental health
outreach, safety camp participation,
Police cable TV programming and other
programs.
Courts and prosecution. City attorney
prosecutes those who face criminal
charges brought forth by the City of
Lakeville.
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 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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Sworn Officer
Chief 1.0 1.0 1.0 1.0
Deputy Chief 1.0 1.0 1.0 1.0
Lieutenant 4.0 4.0 4.0 4.0
Sergeant 5.0 5.0 5.0 6.0
Investigator 6.0 6.0 6.0 6.0
Narcotics Task Force Officer 1.0 1.0 1.0 1.0
DUI Enforcement Grant 1.0 0.8 0.8 0.0
Patrol Officer 37.0 39.4 37.2 40.0
Total Sworn Officers 56.0 58.2 56.0 59.0
Business Manager 1.0 1.0 1.0 1.0
Evidence Technician 1.0 1.0 1.0 1.0
Community Service Officer 5.7 4.8 5.1 4.8
Records Analyst 1.0 1.0 1.0 1.0
Police Administrative Assistant 4.7 4.7 4.7 5.0
Total 69.4 71.7 68.8 71.8
60
POLICE
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Preliminary
Program Actual Budget Estimate Budget
Police patrol 5,505,202$ 6,239,300$ 6,135,800$ 6,268,624$
Investigations 1,177,590 1,178,808 1,147,530 1,261,670
Dispatching 1,014,168 1,152,792 1,152,792 1,217,272
Administration 415,588 416,738 423,451 437,783
Records management 693,332 812,670 799,325 866,037
Vehicle and equipment maint.224,466 240,041 240,141 240,341
Courts and prosecution 222,679 229,361 229,361 236,242
K-9 unit 266,157 283,846 279,401 293,779
Facility maintenance 203,052 194,462 185,568 209,172
Community Service Officers 244,814 269,220 256,986 286,151
School Resource Officers 268,946 237,309 234,146 240,407
DUI Grant Officer 95,055 116,626 85,259 -
Animal control 7,590 14,000 10,100 10,100
Police reserves 27,182 15,231 15,040 30,565
Crime prevention 4,032 3,325 3,325 3,630
Other 28,286 28,483 27,215 26,515
Total 10,398,139$ 11,432,212$ 11,225,440$ 11,628,288$
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 8,198,697$ 9,038,216$ 8,815,848$ 9,083,175$
Commodities 379,387 396,022 402,243 401,462
Other charges and services 1,820,055 1,997,974 2,007,349 2,143,651
Total 10,398,139$ 11,432,212$ 11,225,440$ 11,628,288$
Revenue sources
Licenses 220,162$ 212,475$ 211,600$ 211,525$
Intergovernmental 594,845 553,158 640,096 547,751
Charges for services 493,329 695,038 655,339 450,310
Court fines 392,514 425,000 331,000 346,000
Miscellaneous 14,322 4,000 4,275 4,000
Taxes and other public funds 8,682,967 9,542,541 9,383,130 10,068,702
Total 10,398,139$ 11,432,212$ 11,225,440$ 11,628,288$
61
FIRE
Program Description:
The City of Lakeville Fire Department is a dedicated team of firefighters providing a predictable,
reliable, professional response striving to eliminated loss of life and property due to fire, accident
or disaster. The department is staffed by pay-per-hour firefighters that respond to emergencies
when needed and voluntary fill 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 resources to 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.
National Night Out.
Fire prevention visits to schools.
Fire Department open house.
Station tours.
Public and employee fire extinguisher
training.
Staffing:
Position (FTE) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Fire Chief 1.0 1.0 1.0 1.0
Assistant Fire Chief 1.0 1.0 1.0 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 0.5 0.6 0.6 0.6
Total 5.5 5.6 5.6 5.6
62
FIRE
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 1,378,273$ 1,466,869$ 1,458,085$ 1,609,135$
Commodities 156,257 151,407 149,631 153,816
Other charges and services 282,990 271,917 273,568 271,986
Total 1,817,520$ 1,890,193$ 1,881,284$ 2,034,937$
Revenue sources
Licenses 1,950$ 1,850$ 1,850$ 1,850$
Intergovernmental 371,143 384,642 385,701 384,526
Charges for services 48,601 45,914 51,914 52,500
Miscellaneous 19,564 - - -
Taxes and other public funds 1,376,262 1,457,787 1,441,819 1,596,061
Total 1,817,520$ 1,890,193$ 1,881,284$ 2,034,937$
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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Engineering
City Engineer 1.0 1.0 1.0 1.0
Assistant City Engineer 0.0 1.0 1.0 1.0
Senior Project Engineer 2.0 0.0 0.0 0.0
Project Engineer 0.6 1.0 1.0 1.0
Civil Engineer 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0
GIS
GIS Manager* 1.0 1.0 1.0 1.0
GIS Technician 1.0 1.0 1.0 1.0
Total 7.6 7.0 7.0 7.0
*Position title changed in 2019
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 679,094$ 745,625$ 729,275$ 769,706$
Commodities 6,911 8,476 8,476 12,966
Other charges and services 116,189 220,487 121,678 99,085
Total 802,194$ 974,588$ 859,429$ 881,757$
Revenues and other financing
Revenue sources
Charges for services 356,911$ 181,878$ 653,780$ 287,308$
Other financing sources 138,340 142,942 142,942 150,702
Taxes and other public funds 306,943 649,768 62,707 443,747
Total 802,194$ 974,588$ 859,429$ 881,757$
65
CONSTRUCTION SERVICES
Program Description:
The Construction Services Department 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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
O & M Construction Coordinator 0.4 - - -
O & M Engineer Coordinator 0.4 - - -
Construction Services Superintendent 0.4 1.0 1.0 1.0
Senior Construction Representative 1.6 2.0 1.0 2.0
Construction Representative 0.2 1.0 0.7 1.0
Graduate Engineer 0.3 1.0 1.0 1.0
Total 3.3 5.0 3.7 5.0
66
CONSTRUCTION SERVICES
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 423,947$ 538,730$ 449,716$ 552,065$
Commodities 7,293 8,515 7,915 7,915
Other charges and services 12,354 11,348 10,893 13,890
Capital outlay 29,886 28,559 28,559 -
Total 473,480$ 587,152$ 497,083$ 573,870$
Revenue sources
Charges for services 668,884$ 1,069,801$ 727,717$ 727,717$
Taxes and other public funds (195,404) (482,649) (230,634) (153,847)
Total 473,480$ 587,152$ 497,083$ 573,870$
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, boulevard trees, boulevard mowing and storm sewer systems as well as the
support systems such as fleet 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, power tools and
mobile equipment.
Street signs and striping. Inventory,
manage, and install regulatory and
informational street signs as well as
traffic control striping of roadways,
crosswalks and symbols.
Pavement Management. Manage
contractors in the crack sealing of 300
centerline miles of streets within
Lakeville’s pavement management
districts. This includes patching and
other repairs to streets and sidewalks.
Boulevard trees and mowing. Maintain
9,500 boulevard trees to include
trimming, removal, and replacement as
needed. Mow 87 miles of boulevards,
road ditches and City-owned parcels four
times 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 gravel and 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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Streets & Fleet Superintendent* 1.0 1.0 1.0 1.0
Streets Supervisor 1.0 1.0 1.0 1.0
Streets Lead Maintenance 0.9 1.0 1.0 1.0
Streets Maintenance II 11.8 12.0 12.0 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 Technician 4.0 4.0 4.0 4.0
Administrative Assistant 1.0 1.0 1.0 1.0
Total 21.7 22.0 22.0 22.0
*Position title changed in 2019
68
STREETS
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Preliminary
Program Actual Budget Estimate Budget
Administration 440,632$ 564,121$ 506,771$ 532,806$
Snow removal and ice control 710,625 826,312 856,457 737,159
Fleet management 561,071 638,164 624,524 645,137
Signs and striping 314,961 348,491 320,792 339,485
Pavement management 211,082 239,539 224,579 229,600
Central Maintenance Facility 111,517 119,199 115,120 122,552
Boulevard trees and mowing 170,549 167,884 189,007 195,547
Storm sewer systems 127,150 147,945 130,004 133,710
Street sweeping 154,841 135,206 156,843 164,618
Gravel roads and dust control 132,981 125,437 129,001 133,963
Traffic signal systems 16,279 19,413 20,005 19,898
Sidewalks, curbs and gutters 11,842 8,505 11,651 12,288
Other 31,438 23,082 21,596 21,854
Total 2,994,968$ 3,363,298$ 3,306,350$ 3,288,617$
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 1,876,234$ 2,120,785$ 2,070,265$ 2,183,894$
Commodities 819,315 891,838 895,490 746,573
Other charges and services 299,419 350,675 340,595 358,150
Total 2,994,968$ 3,363,298$ 3,306,350$ 3,288,617$
Revenues and other financing
Revenue sources
Charges for services 39,304$ 48,700$ 53,700$ 48,700$
Other financing sources 112,774 91,653 91,653 101,958
Taxes and other public funds 2,842,890 3,222,945 3,160,997 3,137,959
Total 2,994,968$ 3,363,298$ 3,306,350$ 3,288,617$
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 ten 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.
Assists with the organization and
implementation of community-centered
special events such as Household
Hazardous Waste Drop-Off Day, Annual
Tree Sale, Fourth of July Celebration,
Pan-O-Prog, Lakeville Art Festival, and
numerous youth athletic tournaments.
Staffing:
Position (FTE) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Administration
Parks and Recreation Director 1.0 1.0 1.0 1.0
Senior Administrative Assistant 1.0 1.0 1.0 1.0
Parks Maintenance
Parks Superintendent 1.0 1.0 1.0 1.0
Parks Supervisor 1.0 1.0 1.0 1.0
Parks Lead Maintenance 1.0 1.0 1.0 1.0
Parks Maintenance II 9.1 10.0 10.0 10.0
Administrative Assistant 1.0 1.0 1.0 1.0
Total 15.1 16.0 16.0 16.0
70
PARKS
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Preliminary
Program Actual Budget Estimate Budget
Park maintenance 1,486,846$ 1,577,649$ 1,538,283$ 1,637,337$
Administration 423,200 422,516 441,150 455,077
Park equipment maintenance 316,099 341,219 333,689 345,874
Hockey and skating rinks 125,516 173,844 152,685 157,099
Central maintenance facility 73,914 81,515 89,350 95,307
Trail lighting 45,634 47,239 49,799 54,269
Total 2,471,209$ 2,643,982$ 2,604,956$ 2,744,963$
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 1,742,703$ 1,854,298$ 1,845,047$ 1,925,115$
Commodities 269,936 291,804 295,586 296,140
Other charges and services 455,845 492,080 460,643 523,708
Capital outlay 2,725 5,800 3,680 -
Total 2,471,209$ 2,643,982$ 2,604,956$ 2,744,963$
Revenues and other financing
Revenue sources
Intergovernmental 200$ 200$ 200$ 200$
Charges for services 44,222 33,847 33,847 33,847
Miscellaneous 3,456 4,000 - -
Taxes and other public funds 2,423,331 2,605,935 2,570,909 2,710,916
Total 2,471,209$ 2,643,982$ 2,604,956$ 2,744,963$
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:
Active Adults. The city maintains a
facility to serve the senior population.
Recreation and social programs are
provided year around through the facility.
Youth activities. A variety of programs
are provided including summer camps,
sports camps, Kamp Kermit, Learn to
Skate, music together, lunch camps and
youth enrichment.
Adult activity. Leagues are organized
through the Recreation Department that
include basketball, softball, volleyball,
broomball, dodgeball, dance, fitness, golf
as well as the Ground Pounders Running
Series.
Youth special events. Programs include
egg hunts, scrabble, fishing contests,
haunted forest, Pan-O-Prog programs,
Santa calls and letters, Santa’s secret
store.
Tennis and pickleball lessons and
tournaments.
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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Recreation Manager* 1.0 1.0 1.0 1.0
Recreation Program Coordinator 2.0 2.0 2.0 2.0
Recreation Administrative Assistant 1.0 1.0 1.0 1.0
Active Adults Administrative Assistant 1.0 1.0 1.0 1.0
Total 5.0 5.0 5.0 5.0
*Position title changed in 2019
72
RECREATION
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Program Actual Budget Estimate Budget
Recreation administration 248,188$ 269,507$ 267,405$ 281,343$
Active Adults 204,023 225,719 222,124 241,617
Youth activities 130,144 138,533 147,712 150,852
Adult activities 25,221 29,246 29,176 26,491
Youth special events 14,923 13,167 13,081 13,058
Ritter Farm Park ELC 3,799 6,938 3,620 4,828
Excursions 4,962 6,500 6,500 6,500
Tennis lessons 15,329 13,393 13,393 13,393
Puppet wagon 5,098 4,815 4,815 4,815
Safety camp 1,756 1,960 1,960 2,240
Total 653,443$ 709,778$ 709,786$ 745,137$
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 369,112$ 399,504$ 398,952$ 419,055$
Commodities 31,498 35,971 36,044 35,577
Other charges and services 252,833 274,303 274,790 290,505
Total 653,443$ 709,778$ 709,786$ 745,137$
Revenue sources
Charges for services 402,295$ 409,311$ 413,502$ 428,890$
Intergovernmental 2,865 - - -
Taxes and other public funds 248,283 300,467 296,284 316,247
Total 653,443$ 709,778$ 709,786$ 745,137$
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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Heritage Center Administrative Assistant 0.4 0.4 0.4 0.4
Facility Attendant (part-time) 1.1 1.1 1.1 1.1
Total 1.5 1.5 1.5 1.5
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 57,499$ 64,261$ 66,425$ 71,576$
Commodities 8,589 12,578 9,463 9,358
Other charges and services 48,895 52,710 52,419 57,740
Total 114,983$ 129,549$ 128,307$ 138,674$
Revenue sources
Charges for services 76,348$ 64,831$ 58,831$ 54,831$
Taxes and other public funds 38,635 64,718 69,476 83,843
Total 114,983$ 129,549$ 128,307$ 138,674$
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 series.
“Expressions Community Theater” is
comprised of area performers that
produce four shows 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, mixed media, and
jewelry.
The Arts Center facility is also available
for rent for family gatherings, educational
training sessions or business
presentations.
Staffing:
Position (FTE) 2016
Actual
2017
Budget
2017
Estimate
2018
Budget
Arts Center Coordinator 1.0 1.0 1.0 1.0
Recreation Program Coordinator 0.0 1.0 1.0 1.0
Administrative Assistant 1.0 0.0 0.0 0.0
Facility Attendant (part-time) 1.9 1.5 1.5 1.5
Pottery Manager 0.7 0.2 0.2 0.2
Total 4.6 3.7 3.7 3.7
75
ARTS CENTER
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Program Actual Budget Estimate Budget
Arts Center administration 204,628$ 206,082$ 201,907$ 217,837$
Arts Center facility 107,562 147,488 142,505 146,762
Performing arts events 40,548 48,250 60,450 55,750
Arts Center grant 49,525 - - -
Event and building rentals 61,337 36,000 36,000 51,300
Art camp 23,839 22,100 22,600 22,600
Pottery classes 33,488 31,250 31,500 31,500
Expressions Community Theater 10,026 15,850 16,350 16,950
Painting classes 6,708 9,950 4,750 4,750
Art classes 2,218 1,400 2,300 2,600
Total 539,879$ 518,370$ 518,362$ 550,049$
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Expenditures
Personnel services 271,929$ 281,985$ 280,993$ 299,614$
Commodities 31,073 39,720 36,067 40,020
Other charges and services 227,734 193,165 201,302 210,415
Capital outlay 9,143 3,500 - -
Total 539,879$ 518,370$ 518,362$ 550,049$
Revenue sources
Intergovernmental 52,235$ -$ -$ -$
Charges for services 285,605 317,300 317,100 340,500
Taxes and other public funds 202,039 201,070 201,262 209,549
Total 539,879$ 518,370$ 518,362$ 550,049$
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
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Licenses 681,664$ 688,473$ 684,418$ 687,840$
Intergovernmental 516 516 516 516
Charges for services 64,601 85,365 58,308 57,948
Investment income 2,822 3,420 1,924 2,237
Total revenues 749,603 777,774 745,166 748,541
Expenditures
General government 520,726 1,052,510 978,528 800,110
Capital outlay 112,827 51,350 60,000 59,500
Total expenditures 633,553 1,103,860 1,038,528 859,610
Excess (deficiency) of revenues
over expenditures 116,050 (326,086) (293,362) (111,069)
Other financing sources (uses)
Transfer from other funds 238,912 465,720 429,266 140,242
Transfer to other funds (85,213) (253,663) (253,663) (80,866)
Net change in fund balance 269,749 (114,029) (117,759) (51,693)
Fund balance, January 1 364,709 629,646 634,458 516,699
Fund balance, December 31 634,458$ 515,617$ 516,699$ 465,006$
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, 2019
78
Economic
Communications Development Total
Revenues
Licenses 687,840$ -$ 687,840$
Intergovernmental 516 - 516
Charges for services 57,948 - 57,948
Investment income 2,058 179 2,237
Total revenues 748,362 179 748,541
Expenditures
General government 787,310 12,800 800,110
Capital outlay 59,500 - 59,500
Total expenditures 846,810 12,800 859,610
Excess (deficiency) of revenues
over expenditures (98,448) (12,621) (111,069)
Other financing sources (uses)
Transfer from other funds 140,242 - 140,242
Transfer to other funds (80,866) - (80,866)
Net change in fund balance (39,072) (12,621) (51,693)
Fund balance, January 1 498,704 17,995 516,699
Fund balance, December 31 459,632$ 5,374$ 465,006$
2019 Adopted 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, 2019
79
COMMUNICATIONS FUND
Fund Description:
The Communications Fund is responsible for the City’s primary sources of information and
communication including City bi-weekly newspaper advertorial, City website, social media
channels, business informational pieces and Lakeville Government Television (Frontier cable
channel 184 and Charter cable channel 180). The Communications Department also manages
Lakeville Public Access Television (Frontier and Charter cable channel 187) and develops new
content for the station, which is also used across multiple Communications channels. The
department’s mission is to provide timely information regarding municipal programs and
services, urgent announcements, as well as events, 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) Channels 180 and 184. The
Communications Department is
responsible for creating government
television programs for these channels.
The Department produces and directs
broadcasts of live meetings as well as
prepares for rebroadcast on cable
channels. Other services include
updating the electronic message board
on cable channels and working with
other departments to create and produce
unique and original content, such as
police and fire programming,
environmental services and economic
development updates. The department
also monitors Cable Franchise
agreements and facilities the Cable TV
Board.
Lakeville Public Access Television
Channel 187. The public access
television cable channel 187 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
”Focus on Lakeville,” the City’s bi-
weekly advertorial. Special
publications, catalogs and flyers are
produced on a needed basis across City
departments. Marketing campaign 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. They also participate in
developing content and editing social
media pages on multiple social platforms
for the City and various departments
within the City.
Event planning. The department is
responsible for planning and
coordination of special events and
planned events for Liquor Operations.
80
COMMUNICATIONS FUND
(continued)
Staffing:
Position (FTE) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Communications Manager 1.0 1.0 1.0 1.0
Communications Specialist* 1.0 1.0 1.0 1.0
Marketing Specialist/Events Coordinator 0.5 1.0 1.0 1.0
Video Production & Tech Specialists 2.0 2.0 1.6 2.0
Total 4.5 5.0 4.6 5.0
*Position title changed in 2019
81
COMMUNICATIONS FUND
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Licenses - Franchise fee 681,664$ 688,473$ 684,418$ 687,840$
Intergovernmental 516 516 516 516
Charges for services-PEG fees/Other 62,101 82,865 58,908 57,948
Investment income 2,503 3,155 1,611 2,058
Total revenues 746,784 775,009 745,453 748,362
Expenditures - General government
Personnel services 368,635 446,728 448,013 461,880
Commodities 8,751 9,279 11,724 14,900
Other charges and services 135,574 583,503 505,791 310,530
Capital outlay 112,827 51,350 60,000 59,500
Total expenditures 625,787 1,090,860 1,025,528 846,810
Excess (deficiency) of revenues
over expenditures 120,997 (315,851) (280,075) (98,448)
Other financing (uses)/sources - Transfers
To General Fund (75,429) (78,663) (78,663) (80,866)
To Improvement Constr Fund - (175,000) (175,000) -
From General Fund 181,957 260,864 260,864 -
From Enterprise Funds 56,955 204,856 168,402 140,242
Total other financing (uses)/sources 163,483 212,057 175,603 59,376
Net change in fund balance 284,480 (103,794) (104,472) (39,072)
Fund balance, January 1 318,696 603,176 603,176 498,704
Fund balance, December 31 603,176$ 499,382$ 498,704$ 459,632$
Fund Balance
Restricted 67,901 73,717 75,365 79,212
Committed 535,275 425,665 423,339 380,420
Fund balance, December 31 603,176$ 499,382$ 498,704$ 459,632$
CITY OF LAKEVILLE, MINNESOTA
Special Revenue - Communications Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2019
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Charges for services 2,500$ 2,500$ (600)$ -$
Investment income 319 265 313 179
Total revenues 2,819 2,765 (287) 179
Expenditures - General Government
Other charges and services 7,766 13,000 13,000 12,800
Other financing (uses)/sources - Transfers
To Capital Projects Fund (9,784) - - -
Net change in fund balance (14,731) (10,235) (13,287) (12,621)
Fund balance, January 1 46,013 26,470 31,282 17,995
Fund balance, December 31 31,282$ 16,235$ 17,995$ 5,374$
CITY OF LAKEVILLE, MINNESOTA
Special Revenue - Economic Development Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2019
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 Lease Revenue
Refunding Bonds (Ice Arena Project), Series 2016, to refinance the HRA Ice Arena
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.
The HRA issued Lease Revenue Liquor Enterprise Refunding Bonds, Series 2017A,
to refinance the Liquor Revenue Bonds, Series 2007, resulting in approximately $.3
million in interest savings. Debt service will be payable from liquor revenues.
85
DEBT SERVICE FUNDS
Fund Description:
Debt Service Funds are established to account for the accumulation of resources for the
payment of general long-term principal, interest and related costs also referred to as the
“Government Activities Bonds.” Not included is the debt issued for and serviced by the Utility
Fund.
As of December 31, 2018, the City of Lakeville has approximately $113.91 million of
governmental activities debt outstanding. The total of all debt, including Utility revenue bonds is
$121.72 million.
Outstanding
December 31, 2018
Governmental Activities
General Obligation Bonds 34,555,000$
G.O. Improvement Bonds 56,650,000
Tax increment bonds 1,010,000
State-aid street revenue bonds 5,235,000
Water connection revenue bonds 7,595,000
Arena revenue bonds 170,000
HRA lease revenue bonds 8,695,000
Total governmental activity bonds 113,910,000
Business-type Activities
Water revenue bonds 7,030,000
Sewer revenue bonds 440,000
Street light revenue bonds 335,000
Total bonded indebtedness 121,715,000$
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 2019-2023 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, utility fund revenues, ice arena revenues,
tax increments, State Aid street payments and property taxes. Approximately 58% of the debt is
paid for from property taxes with the remaining 42% paid from non-tax sources. Revenues of
$12.30 million are required to pay the debt obligations and related expenses in 2019.
86
DEBT SERVICE FUNDS
(continued)
Taxes
$7,077,820
Connection Charges
$614,871
Utility Revenues
$525,813
Liquor Revenues
$674,100
Municipal State Aid
$731,339
Tax Increment
Financing
$404,000 Other
$383,337
Special Assessments
$1,858,235
2019 Debt Service Revenue Sources
$12,269,515
The following is a summary of the principal and interest debt service payments for the coming
years for Governmental Activities. The schedule shown below does not include any new debt,
debt refinancing or advanced debt retirement which may or may not occur after December 31,
2018.
Public
Facility
General G.O. Tax State-aid Water Arena Lease
Year Obligation Improvement Increment Roads Revenue Revenue Obligations Total
2019 3,636,305$ 5,780,706$ 276,761$ 730,889$ 614,325$ 179,180$ 853,250$ 12,071,416$
2020 3,664,576 6,428,232 271,908 725,345 610,700 - 862,850 12,563,611
2021 3,729,336 6,216,836 276,493 416,379 611,200 - 871,825 12,122,069
2022 3,682,650 5,985,205 270,565 331,144 610,700 - 878,900 11,759,164
2023 3,707,700 5,917,686 - 331,394 609,200 - 879,100 11,445,080
2024-2028 16,696,336 23,052,725 - 1,667,570 3,012,975 - 4,083,475 48,513,081
2029-2033 7,047,386 13,173,374 - 1,670,635 2,901,275 - 2,397,500 27,190,170
2034-2038 - 4,492,322 - 999,376 578,550 - - 6,070,248
Total 42,164,289$ 71,047,086$ 1,095,727$ 6,872,732$ 9,548,925$ 179,180$ 10,826,900$ 141,734,839$
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, 2018
Included in debt limits
G.O. Street Reconstruction Bonds 12,885,000$
G.O. Capital Improvement Bonds 21,670,000
HRA Ice Arena Lease Revenue Bonds 6,440,000
HRA Lease Revenue Liquor Enterprise Ref Bonds 2,255,000
Total debt subject to debt limits 43,250,000
Excluded from debt limits
G.O. Improvement Bonds 56,650,000
G.O. State-aid Street Bonds 5,235,000
G.O. Tax Increment Bonds 1,010,000
G.O. Water Revenue Bonds 7,595,000
Business-Type Revenue Bonds 7,805,000
Ice Arena debt 170,000
Total debt excluded from debt limits 78,465,000
Total bonded indebtedness 121,715,000$
Taxable Market Value (Lakeville, 2018) * 6,702,242,762
Multiply by 3% 3%
Legal debt limit (3% of Taxable market value)201,067,283$
Less: G.O. Debt subject to limit (43,250,000)
Legal debt margin 157,817,283$
* Source: Dakota County, Payable 2018. Values
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 City of Lakeville (Aa1)
benefits from a large and growing tax base located in the Twin Cities
metropolitan area, above average resident income indices and a healthy
financial profile. The credit attributes are balanced by above average
leverage related to long-term debt and pension liabilities. Both of which
contribute to higher fixed costs.
Refunding Debt
In August 2018, the City issued $3.115 million of refunding debt to refinance the G.O. Street
Reconstruction Bonds of 2009A. The refinancing has resulted in a net present value savings of
$.167 million over the 12-year life of the debt.
89
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 5,809,864$ 5,469,418$ 5,469,417$ 7,077,820$
Tax increment 411,366 404,000 404,000 404,000
Intergovernmental 1,248,595 1,234,234 980,196 731,339
Charges for services 375,220 427,744 381,126 292,100
Special assessments 2,737,377 1,651,164 1,549,867 1,858,235
Investment income 137,497 70,728 95,430 91,237
Donations 95,000 95,000 142,500 -
Miscellaneous (188) - - -
Total revenues 10,814,731 9,352,288 9,022,536 10,454,731
Expenditures - debt service
Principal maturities 6,885,000 7,680,000 7,680,000 8,135,000
Interest on debt 4,064,324 3,925,190 3,948,998 3,936,413
Fiscal charges 2,384,157 27,503 83,397 27,387
Total expenditures 13,333,481 11,632,693 11,712,395 12,098,800
Excess (deficiency) of revenues
over expenditures (2,518,750) (2,280,405) (2,689,859) (1,644,069)
Other financing sources (uses)
Transfer from other funds 3,599,458 1,436,869 1,598,789 1,814,784
Transfer to other funds (256,078) - (260) -
Issuance of debt 1,530,000 - 115,645 -
Refunding bonds issued 2,255,000 - 3,115,000 -
Payment on refunded bonds (11,185,000) (1,740,000) (5,060,000) -
Premium on bonds issued 327,887 - 283,652 -
Total other financing sources (uses)(3,728,733) (303,131) 52,826 1,814,784
Net change in fund balance (6,247,483) (2,583,536) (2,637,033) 170,715
Fund balance, January 1 26,130,838 18,168,417 19,883,355 17,246,322
Fund balance, December 31 19,883,355 15,584,881$ 17,246,322$ 17,417,037$
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, 2019
90
General G.O. Tax Water Arena HRA Lease
Obligation Improvement Increment State-aid Revenue Revenue Revenue Total
Revenues
General property taxes 3,238,879$ 3,546,841$ -$ -$ -$ -$ 292,100$ 7,077,820$
Tax increment - - 404,000 - - - 404,000
Intergovernmental - - - 731,339 - - - 731,339
Charges for services - - - - - - 292,100 292,100
Special assessments 14,258 1,843,977 - - - - - 1,858,235
Investment income 13,215 59,512 10,057 3,685 - 916 3,852 91,237
Total revenues 3,266,352 5,450,330 414,057 735,024 - 916 588,052 10,454,731
Expenditures - debt service
Principal maturities 2,445,000 3,790,000 240,000 550,000 365,000 170,000 575,000 8,135,000
Interest on debt 1,191,304 1,990,704 36,761 180,889 249,325 9,180 278,250 3,936,413
Fiscal charges 2,057 17,902 2,750 1,290 546 450 2,392 27,387
Total expenditures 3,638,361 5,798,606 279,511 732,179 614,871 179,630 855,642 12,098,800
Excess (deficiency) of revenues
over expenditures (372,009) (348,276) 134,546 2,845 (614,871) (178,714) (267,590) (1,644,069)
Other financing sources (uses)
Transfer from other funds 400,000 525,813 - - 614,871 - 274,100 1,814,784
Net change in fund balance 27,991 177,537 134,546 2,845 - (178,714) 6,510 170,715
Fund balance, January 1 3,327,667 9,251,094 2,904,315 490,959 - 184,462 1,087,825 17,246,322
Fund balance, December 31 3,355,658$ 9,428,631$ 3,038,861$ 493,804$ -$ 5,748$ 1,094,335$ 17,417,037$
Debt Supported Primarily by
2019 Adopted Budget
CITY OF LAKEVILLE, MINNESOTA
Budgetary Summary for Debt Service Funds
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2019
91
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 3,218,208$ 3,244,731$ 3,244,730$ 3,238,879$
Intergovernmental
Federal Build America Bonds credit 61,513 58,302 58,742 -
Special assessments 16,999 15,467 14,742 14,258
Investment income 27,346 13,563 15,476 13,215
Total revenues 3,324,066 3,332,063 3,333,690 3,266,352
Expenditures - debt service
Principal maturities 2,195,000 2,355,000 2,355,000 2,445,000
Interest on debt 1,717,329 1,385,594 1,409,402 1,191,304
Fiscal charges 22,052 2,069 56,901 2,057
Total expenditures 3,934,381 3,742,663 3,821,303 3,638,361
Excess (deficiency) of revenues
over expenditures (610,315) (410,600) (487,613) (372,009)
Other financing sources (uses)
Transfer from
Enterprise - Liquor Fund 346,360 300,000 300,000 400,000
Transfer to
Debt Service Funds (39,283) - - -
Issuance of refunding debt 1,530,000 - 3,115,000 -
Payment on refunded bonds called (11,185,000) (1,740,000) (5,060,000) -
Premium on bonds issued 231,329 - 283,652 -
Total other financing sources (uses) (9,116,594) (1,440,000) (1,361,348) 400,000
Net change in fund balance (9,726,909) (1,850,600) (1,848,961) 27,991
Fund balance, January 1 14,903,537 5,155,734 5,176,628 3,327,667
Fund balance, December 31 5,176,628$ 3,305,134$ 3,327,667$ 3,355,658$
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, 2019
92
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 2,298,106$ 1,932,187$ 1,932,187$ 3,546,841$
Special assessments 2,720,378 1,635,697 1,535,125 1,843,977
Investment income 77,166 43,668 62,026 59,512
Total revenues 5,095,650 3,611,552 3,529,338 5,450,330
Expenditures - debt service
Principal maturities 2,715,000 3,260,000 3,260,000 3,790,000
Interest on debt 1,538,734 1,729,370 1,729,370 1,990,704
Fiscal charges 23,549 16,258 19,068 17,902
Total expenditures 4,277,283 5,005,628 5,008,438 5,798,606
Excess (deficiency) of revenues
over expenditures 818,367 (1,394,076) (1,479,100) (348,276)
Other financing sources (uses)
Transfer from
Capital Projects
Improvement Construction Fund 1,644,142 - - -
Water Fund - - 114,000 -
Enterprise Funds
Water Operating Fund 524,794 524,419 524,419 525,813
Transfer to
Capital Projects (48,228) - (260) -
Issuance of debt - - 115,645 -
Total other financing sources (uses)2,120,708 524,419 753,804 525,813
Net change in fund balance 2,939,075 (869,657) (725,296) 177,537
Fund balance, January 1 7,037,315 8,676,092 9,976,390 9,251,094
Fund balance, December 31 9,976,390$ 7,806,435$ 9,251,094$ 9,428,631$
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, 2019
93
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
Intergovernmental - State-aid 1,187,082$ 1,175,932$ 921,454$ 731,339$
Investment income 4,586 159 3,640 3,685
Total revenues 1,191,668 1,176,091 925,094 735,024
Expenditures - debt service
Principal maturities 940,000 970,000 970,000 550,000
Interest on debt 241,084 205,932 205,932 180,889
Fiscal charges 2,040 1,623 1,290 1,290
Total expenditures 1,183,124 1,177,555 1,177,222 732,179
Excess (deficiency) of revenues
over expenditures 8,544 (1,464) (252,128) 2,845
Other financing sources (uses)
Transfer from:
Debt Service Fund 39,283 - - -
Capital Projects Fund 420,679 - 3,151 -
Total other financing sources (uses)459,962 - 3,151 -
Net change in fund balance 468,506 (1,464) (248,977) 2,845
Fund balance, January 1 271,430 269,974 739,936 490,959
Fund balance, December 31 739,936$ 268,510$ 490,959$ 493,804$
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, 2019
94
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
Tax increment 411,366$ 404,000$ 404,000$ 404,000$
Investment income 24,480 8,958 9,049 10,057
Total revenues 435,846 412,958 413,049 414,057
Expenditures - debt service
Principal maturities 220,000 230,000 230,000 240,000
Interest on debt 55,160 46,161 46,161 36,761
Fiscal charges 4,331 2,600 2,750 2,750
Total expenditures 279,491 278,761 278,911 279,511
Excess (deficiency) of revenues
over expenditures 156,355 134,197 134,138 134,546
Other financing sources (uses)
Transfer to
Capital Projects
Improvement Construction (146,707) - - -
Total other financing sources (uses)(146,707) - - -
Net change in fund balance 9,648 134,197 134,138 134,546
Fund balance, January 1 2,760,529 2,723,940 2,770,177 2,904,315
Fund balance, December 31 2,770,177$ 2,858,137$ 2,904,315$ 3,038,861$
CITY OF LAKEVILLE, MINNESOTA
Debt Service - Tax Increment Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2019
95
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
Miscellaneous (188)$ -$ -$ -$
Expenditures - debt service
Principal maturities 340,000 345,000 345,000 365,000
Interest on debt 284,200 267,075 267,075 249,325
Fiscal charges 546 375 546 546
Total expenditures 624,746 612,450 612,621 614,871
Excess (deficiency) of revenues
over expenditures (624,934) (612,450) (612,621) (614,871)
Other financing sources (uses)
Transfer from
Capital Projects - Water Fund 624,200 612,450 612,621 614,871
Total other financing sources (uses) 624,200 612,450 612,621 614,871
Net change in fund balance (734) - - -
Fund balance, January 1 734 - - -
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, 2019
96
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
Charges for services 88,626$ 88,626$ 88,626$ -$
Investment income 1,113 1,216 1,394 916
Donations 95,000 95,000 142,500 -
Total revenues 184,739 184,842 232,520 916
Expenditures - debt service
Principal maturities 155,000 165,000 165,000 170,000
Interest on debt 26,305 18,090 18,090 9,180
Fiscal charges 96 178 450 450
Total expenditures 181,401 183,268 183,540 179,630
Excess (deficiency) of revenues
over expenditures 3,338 1,574 48,980 (178,714)
Fund balance, January 1 132,144 135,473 135,482 184,462
Fund balance, December 31 135,482$ 137,047$ 184,462$ 5,748$
CITY OF LAKEVILLE, MINNESOTA
Debt Service - Arena Revenue Fund
For the Year Ending December 31, 2019
Schedule of Revenues, Expenditures, and Changes in Fund Balances
97
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 293,550$ 292,500$ 292,500$ 292,100$
Charges for services 286,594 339,118 292,500 292,100
Investment income 2,806 3,164 3,845 3,852
Total revenues 582,950 634,782 588,845 588,052
Expenditures - debt service
Principal maturities 320,000 355,000 355,000 575,000
Interest on debt 201,512 272,968 272,968 278,250
Fiscal charges/Other 2,331,543 4,400 2,392 2,392
Total expenditures 2,853,055 632,368 630,360 855,642
Excess (deficiency) of revenues
over expenditures (2,270,105) 2,414 (41,515) (267,590)
Other financing sources (uses)
Transfer from
Enterprise - Liquor Fund - - 44,598 274,100
Transfer to
Enterprise - Liquor Fund (21,860) - -
Payment on refunded bonds called - - - -
Issuance of refunding debt 2,255,000 - - -
Premium on bonds issued 96,558 - - -
Total other financing sources (uses) 2,329,698 - 44,598 274,100
Net change in fund balance 59,593 2,414 3,083 6,510
Fund balance, January 1 1,025,149 1,207,204 1,084,742 1,087,825
Fund balance, December 31 1,084,742$ 1,209,618$ 1,087,825$ 1,094,335$
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, 2019
98
CITY OF LAKEVILLE, MINNESOTA
COMBINED SCHEDULE OF BONDED INDEBTEDNESS
DECEMBER 31, 2018
Interest Issue Call Maturity 12/31/2018
Rates %Date Date Date Outstanding Principal Interest
Governmental Activities:
General Obligation Bonds:
Capital Improvement Refunding Bonds 2012 B 2.00-4.00 Aug-15-12 Feb-01-22 Feb-01-30 11,160,000$ 635,000 342,650
Capital Improvement Refunding Bonds 2014 B 1.75-5.00 Aug-20-14 Feb-01-24 Feb-01-32 10,510,000 580,000 401,613
Street Reconstruction Refunding Bonds of 2012 B 2.00-4.00 Aug-15-12 Feb-01-22 Feb-01-26 6,910,000 765,000 216,050
Street Reconstruction Refunding Bonds of 2014 B 1.75-5.00 Aug-20-14 Feb-01-24 Feb-01-26 1,330,000 140,000 54,113
Improvement Bonds of 2017 A (Refunding of 2007 H)3.00-5.00 Sep-07-17 Feb-01-27 Feb-01-28 1,530,000 100,000 66,500
Street Reconstruction Bonds of 2018B (Refunding of 2009 A) 3.00-5.00 Aug-16-18 Feb-01-28 Feb-01-30
3,115,000 225,000 110,379
Total Capital and Street Bonds 34,555,000 2,445,000 1,191,305
Total General Obligation Bonds 34,555,000 2,445,000 1,191,305
G.O. Improvement Bonds:
Improvement Bonds of 2008 A 2.70-3.75 Oct-01-08 n/a Feb-01-19 30,000 30,000 563
Improvement Refunding Bonds of 2009 B 2.00-3.00 Dec-30-09 n/a Feb-01-20 515,000 360,000 10,050
Improvement Refunding Bonds of 2011 A 0.50-3.50 Dec-01-11 Feb-01-21 Feb-01-32 1,085,000 190,000 25,963
Improvement Refunding Bonds of 2012 A 2.00-4.00 Aug-15-12 Feb-01-22 Feb-01-33 4,095,000 550,000 121,825
Improvement Bonds of 2013 A 2.00-4.00 Aug-15-13 Feb-01-23 Feb-01-34 3,305,000 370,000 89,250
Improvement Bonds of 2014 A 2.00-3.50 Aug-20-14 Feb-01-24 Feb-01-35 6,465,000 705,000 215,975
Improvement Bonds of 2015 A 1.75-5.00 Aug-20-15 Feb-01-25 Feb-01-36 10,855,000 510,000 394,350
Improvement Bonds of 2016 B 1.50-5.00 Jul-21-16 Feb-01-26 Feb-01-37 15,145,000 640,000 482,594
Improvement Bonds of 2017 A 3.00-5.00 Sep-07-17 Feb-01-27 Feb-01-38 7,465,000 435,000 312,806
Improvement Bonds of 2018 A 2.50-5.00 Jul-25-18 Feb-01-27 Feb-01-29
7,690,000 - 337,330
Total G.O. Improvement Bonds 56,650,000 3,790,000 1,990,706
Tax Increment Bonds:
Tax Increment Refunding Bonds of 2007 A 4.00-4.20 Feb-01-07 Feb-01-16 Feb-01-22
1,010,000 240,000 36,761
Total Tax Increment Bonds 1,010,000 240,000 36,761
State-aid Street Revenue Bonds:
State-aid Street Bonds of 2007 G 4.00 Dec-15-07 Apr-01-16 Apr-01-18 - - -
State-aid Street Refunding Bonds of 2010 A 2.00-4.00 Jan-01-10 n/a Apr-01-20 605,000 300,000 17,075
State-aid Street Refunding Bonds of 2011 B 0.50-2.15 Dec-01-11 n/a Apr-01-21 230,000 75,000 3,989
State-aid Street Bonds of 2015 A 1.75-5.00 Aug-20-15 Feb-01-25 Feb-01-36
4,400,000 175,000 159,825
Total State-aid Street Revenue Bonds 5,235,000 550,000 180,889
Water Connection Revenue Refunding Bonds of 2016 A 2.00-5.00 Feb-25-16 Feb-01-24 Feb-01-34
7,595,000 365,000 249,325
Arena Revenue Bonds:
Gross Revenue Recreation Facility Bonds of 1999 5.30-5.40 Apr-01-99 Callable Aug-01-19
170,000 170,000 9,180
Total Arena Revenue Bonds 170,000 170,000 9,180
HRA Lease Revenue Bonds:
HRA Ice Arena Lease Revenue Refunding Bonds of 2016 2.00-4.00 Sep-22-16 Feb-01-26 Feb-01-32 6,440,000 360,000 219,600
HRA Lease Revenue Liquor Enterprise Refunding Bonds of
2017 2.00-3.00 Nov-08-17 Feb-01-25 Feb-01-27
2,255,000 215,000 58,650
Total HRA Lease Revenue Bonds 8,695,000 575,000 278,250
Total Governmental Activity Bonds 113,910,000 8,135,000 3,936,416
Due in 2019
99
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 Water Infrastructure Fund
This fund accounts for fees and area charges to land developers to manage, preserve and
protect public storm water system infrastructure.
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 the debt service for
bonds issued to finance the construction of the City’s water treatment facility and other
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 infrastructure.
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.
100
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.
Tax Abatement Fund
This fund accounts for economic development assistance provided to local businesses.
The expenditures are for current and future economic development incentives.
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.
101
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 2,051,417$ 2,452,750$ 2,452,750$ 1,527,000$
Tax increment 160,986 160,406 147,314 282,497
Intergovernmental 1,379,601 1,621,098 1,922,272 4,740,892
Charges for services 6,838,068 4,493,134 5,752,027 4,524,213
Special assessments 75,210 76,259 75,096 254,120
Investment income 340,695 194,080 227,519 216,066
Donations 87,387 100,000 143,181 97,500
Miscellaneous 926,947 1,241,374 1,060,540 1,240,522
Total revenues 11,860,311 10,339,101 11,780,699 12,882,810
Expenditures - Capital outlay
General government 668,804 835,581 770,613 169,020
Public safety
Police 297,432 913,592 904,802 904,766
Fire 330,060 218,502 213,897 15,300
Public works 14,740,021 19,494,899 17,865,433 22,913,998
Parks and recreation 1,654,415 4,703,045 3,260,333 3,631,646
Total expenditures 17,690,732 26,165,619 23,015,078 27,634,730
Excess (deficiency) of revenues
over expenditures (5,830,421) (15,826,518) (11,234,379) (14,751,920)
Other financing sources (uses)
Transfer from other funds 2,947,241 2,385,982 2,856,522 1,619,914
Transfer to other funds (3,674,610) (1,824,154) (2,285,374) (1,193,785)
Issuance of debt 8,202,171 11,007,698 8,296,038 13,108,089
Premium on bonds issued 982,020 - - -
Total other financing sources (uses)8,456,822 11,569,526 8,867,186 13,534,218
Net change in fund balance 2,626,401 (4,256,992) (2,367,193) (1,217,702)
Fund balance, January 1 32,351,866 29,319,470 34,978,267 32,611,074
Fund balance, December 31 34,978,267$ 25,062,478$ 32,611,074$ 31,393,372$
CITY OF LAKEVILLE, MINNESOTA
Combined Schedule of Revenues, Expenditures, and Changes in Fund Balances
For the Year Ending December 31, 2019
Budgetary Summary for All Capital Projects Funds
102
Municipal Pavement Improvement StormSanitary Park Park Trail Tax TaxState-aidManagementConstructionSewerWaterSewerDedicationImprovementImprovementIncrementAbatementBuildingEquipmentTotalRevenuesGeneral property taxes-$ 1,100,000$ -$ -$ -$ -$ -$ 175,000$ -$ -$ -$ -$ 252,000$ 1,527,000$ Tax increment- - - - - - - - - 282,497 - - - 282,497 Intergovernmental3,508,892 120,000 1,077,000 - - - - - - - - - 35,000 4,740,892 Charges for services- - - 1,052,264 1,734,300 306,900 1,430,749 - - - - - - 4,524,213 Special assessments- - - 198 239,922 14,000 - - - - - - - 254,120 Investment income15,800 3,200 - 34,200 59,800 36,700 17,800 - 5,300 200 - 24,735 18,331 216,066 Donations- - - - - - 97,500 - - - - - - 97,500 Miscellaneous231,510 - 460,655 - - - - 24,916 - - - 429,141 94,300 1,240,522 Total revenues3,756,202 1,223,200 1,537,655 1,086,662 2,034,022 357,600 1,546,049 199,916 5,300 282,697 - 453,876 399,631 12,882,810 Expenditures - Capital outlayGeneral government- - - - - - - - - - 13,125 48,245 107,650 169,020 Public safety- Police- - - - - - - - - - - 140,935 763,831 904,766 Fire- - - - - - - - - - - 15,300 - 15,300 Public works4,698,325 1,249,494 15,014,658 651,132 400,000 75,000 - - - - - 246,325 579,064 22,913,998 Parks and recreation- - - - - - 2,453,500 225,000 429,058 251,268 - 101,530 171,290 3,631,646 Total expenditures4,698,325 1,249,494 15,014,658 651,132 400,000 75,000 2,453,500 225,000 429,058 251,268 13,125 552,335 1,621,835 27,634,730 Excess (deficiency) of revenuesover expenditures(942,123) (26,294) (13,477,003) 435,530 1,634,022 282,600 (907,451) (25,084) (423,758) 31,429 (13,125) (98,459) (1,222,204) (14,751,920) Other financing sources (uses)Transfer from other funds190,000 - 368,914 - - - - 150,000 - - - - 911,000 1,619,914 Transfer to other funds- - - (315,000) (878,785) - - - - - - - - (1,193,785) Issuance of debt- - 13,108,089 - - - - - - - - - - 13,108,089 Total other financing sources (uses)190,000 - 13,477,003 (315,000) (878,785) - - 150,000 - - - - 911,000 13,534,218 Net change in fund balance (752,123) (26,294) - 120,530 755,237 282,600 (907,451) 124,916 (423,758) 31,429 (13,125) (98,459) (311,204) (1,217,702) Fund balance, January 12,043,144 633,077 478,284 7,679,028 7,968,108 7,343,311 3,551,828 143,758 1,097,980 27,059 (415,576) 1,198,111 862,962 32,611,074 Fund balance, December 311,291,021$ 606,783$ 478,284$ 7,799,558$ 8,723,345$ 7,625,911$ 2,644,377$ 268,674$ 674,222$ 58,488$ (428,701)$ 1,099,652$ 551,758$ 31,393,372$ CITY OF LAKEVILLE, MINNESOTABudgetary Summary for Capital Projects FundsCombined Schedule of Revenues, Expenditures, and Changes in Fund BalancesFor the Year Ending December 31, 20192019 Adopted Budget103
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Intergovernmental revenues 919,905$ 893,598$ 1,489,272$ 3,508,892$
Charges for services 262,535 - - -
Investment income (charges)38,846 15,400 20,700 15,800
Miscellaneous 240,635 462,050 475,080 231,510
Total revenues 1,461,921 1,371,048 1,985,052 3,756,202
Expenditures - Capital outlay
Public works 2,295,266 3,995,078 3,540,686 4,698,325
Parks and recreation - - - -
Total expenditures 2,295,266 3,995,078 3,540,686 4,698,325
Excess (deficiency) of revenues
over expenditures (833,345) (2,624,030) (1,555,634) (942,123)
Other financing sources (uses)
Transfer from Capital Projects:
Water Trunk Fund 83,389 - - -
Storm Sewer Trunk Fund 336,101 110,204 326,098 190,000
Pavement Management Fund - - 106,374
Transfer from Enterprise Funds:
Sanitary Sewer Operating Fund 3,223 - - -
Liquor Fund 1,289 - - -
Water Operating Fund 3,223 - - -
Environmental Resources Fund 16,230
Transfer from General Fund 24,495 - - -
Transfers to: Capital Projects:
Improvement Construction Fund (35,505) - - -
Transfers to: Debt Service Fund
State Aid Street Bonds (420,679) - - -
Total other financing sources (uses)(4,464) 110,204 448,702 190,000
Net change in fund balance (837,809) (2,513,826) (1,106,932) (752,123)
Fund balance, January 1 3,987,885 3,087,930 3,150,076 2,043,144
Fund balance, December 31 3,150,076$ 574,104$ 2,043,144$ 1,291,021$
For the Year Ending December 31, 2019
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
Capital Projects - Municipal State-aid Street Fund
104
MUNICIPAL STATE AID STREET FUND
Projects 2019
CR 50 Recon (CSAH 60 to CSAH 9) 1,000,000$
CSAH 9/Dodd Blvd & Flagstaff Ave 1,850,000
179th St & Flagstaff Ave 540,000
Dodd Blvd/CSAH 9 and Glacier Way 450,000
CSAH 70/210th St (E of Kensington Blvd -
Holyoke Ave)656,250
Dodd Blvd/Gerdine Path 102,075
CR 50 Recon (Holyoke Ave to Cedar Ave)100,000
Total 4,698,325$
Capital Projects - Municipal State-aid Street Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
105
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 1,191,550$ 1,191,550$ 1,191,550$ 1,100,000$
Intergovernmental revenue 120,000 120,000 120,000 120,000
Special assessments 5,025 - - -
Investment income (charges)9,897 4,200 4,200 3,200
Total revenues 1,326,472 1,315,750 1,315,750 1,223,200
Expenditures - Capital outlay
Public works 1,193,191 1,431,155 1,431,155 1,249,494
Total expenditures 1,193,191 1,431,155 1,431,155 1,249,494
Excess (deficiency) of revenues
over expenditures 133,281 (115,405) (115,405) (26,294)
Other financing sources (uses)
Transfer to Equipment Fund (100,000) (85,000) (85,000) -
Transfer to MSA Fund - - (106,374) -
Transfer to Improv. Const Fund (244,142) - - -
Total other financing sources (uses)(344,142) (85,000) (191,374) -
Net change in fund balance (210,861) (200,405) (306,779) (26,294)
Fund balance, January 1 1,150,717 848,372 939,856 633,077
Fund balance, December 31 939,856$ 647,967$ 633,077$ 606,783$
For the Year Ending December 31, 2019
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
Capital Projects - Pavement Management Fund
106
PAVEMENT MANAGEMENT FUND
(continued)
Projects 2019
Patching & minor overlays 829,302$
Safety improvements 30,000
Crack sealing 152,082
Velocity patching 118,110
Other 120,000
Total 1,249,494$
Capital Projects - Pavement Management Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
107
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 debt is proposed to be amortized over a 10-year period to mitigate the impact of
tax increases on business and residents.
108
IMPROVEMENT CONSTRUCTION FUND
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 50,000$ 50,000$ 50,000$ -$
Intergovernmental 335,460 457,500 - 1,077,000
Charges for services - - 9,799 -
Escrow - 165,815 - 460,655
Investment income (charges)20,226 - 24,639 -
Total revenues 405,686 673,315 84,438 1,537,655
Expenditures - Capital outlay
Public works 9,100,353 12,086,013 9,359,862 15,014,658
Total expenditures 9,100,353 12,086,013 9,359,862 15,014,658
Excess (deficiency) of revenues
over expenditures (8,694,667) (11,412,698) (9,275,424) (13,477,003)
Other financing sources (uses)
Transfer from General Fund 1,179 150,000 150,000 -
Transfer from Capital Projects
Municipal State-aid Fund 35,506 - - -
Sanitary Sewer Trunk Fund - - -
Storm Water Infrastructure Fund 7,447 - 67,185 105,000
Water Trunk Fund - - 263,914
Tax Increment Fund 304,852 - - -
Pavement Management Fund 244,142 - - -
Transfer from Enterprise Funds
Sanitary Sewer Operating Fund - - 14,498 -
Water Operating Fund - 230,000 254,099 -
Transfer from Debt Service 48,228 - 260 -
Transfer from Special Revenue
Communications Fund - 175,000 175,000 -
Transfer to Enterpise Funds
Water Operating Fund - - (137,445) -
Transfer to Debt Service (1,644,142) - (3,151) -
Issuance of debt 8,202,171 11,007,698 7,574,355 13,108,089
Premium on bonds issued 982,020 - 721,683 -
Total other financing sources (uses)8,181,403 11,562,698 8,816,484 13,477,003
Net change in fund balance (513,264) 150,000 (458,940) -
Fund balance, January 1 1,450,488 937,224 937,224 478,284
Fund balance, D ecember 31 937,224$ 1,087,224$ 478,284$ 478,284$
For the Year Ending December 31, 2019
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
Capital Projects - Improvement Construction Fund
109
IMPROVEMENT CONSTRUCTION FUND
(continued)
Projects 2019
Street Reconstruction 8,217,794$
Collector Road Reconstruction 6,796,864
Total 15,014,658$
Capital Projects - Improvement Construction Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
110
STORM WATER INFRASTRUCTURE FUND
Fund Description:
The Storm Water Infrastructure Fund accounts for fees and area charges to land developers to
manage, preserve and protect public storm water system infrastructure.
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Intergovernmental 4,236$ 150,000$ 189,000$ -$
Charges for services 1,255,985 1,052,264 1,854,451 1,052,264
Special assessments 217 208 104 198
Investment income 65,596 28,500 28,500 34,200
Total revenues 1,326,034 1,230,972 2,072,055 1,086,662
Expenditures - Capital outlay
Public works 356,058 826,132 1,125,615 651,132
Excess (deficiency) of revenues
over expenditures 969,976 404,840 946,440 435,530
Other financing sources (uses)
Transfer from
Enterprise Fund- Env Resources Fund - - 26,000 -
Transfer to
Capital Proj. - Improv Const (7,447) - (67,185) (105,000)
Capital Proj. - Municipal State Aid (336,101) (110,204) (326,098) (190,000)
Utility Fund- Environmental Resources (20,859) (252,000) (69,000) (20,000)
Total other financing sources (uses)(364,407) (362,204) (436,283) (315,000)
Net change in fund balance 605,569 42,636 510,157 120,530
Fund balance, January 1 6,563,302 5,694,493 7,168,871 7,679,028
Fund balance, December 31 7,168,871$ 5,737,129$ 7,679,028$ 7,799,558$
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
For the Year Ending December 31, 2019
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Storm Water Infrastructure Fund
111
STORM WATER INFRASTRUCTURE FUND
Projects 2019
James Jensen Stormwater Management 25,000$
Stormwater Conveyance System Expansion (general) 100,000
Developer credits 526,132
Total 651,132$
Capital Projects - Storm Water Infrastructure Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
112
WATER FUND
Fund Description:
The Water Fund accounts for revenues derived primarily from connection charges collected at
the time building permits are issued. Funds are committed toward the construction costs of water
supply lines, wells and water storage facilities, and provide the debt service for bonds issued to
finance the construction of the City’s water treatment facility and other infrastructure
improvements.
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Charges for services 3,143,470$ 1,726,100$ 2,109,450$ 1,734,300$
Special assessments 25,709 62,000 62,000 239,922
Investment income 66,350 37,100 37,100 59,800
Miscellaneous 358,937 - - -
Total revenues 3,594,466 1,825,200 2,208,550 2,034,022
Expenditures - Capital outlay
Public works 836,001 300,000 1,491,666 400,000
Excess (deficiency) of revenues
over expenditures 2,758,465 1,525,200 716,884 1,634,022
Other financing sources (uses)
Transfer to
Debt Service - Water Revenue (624,200) (612,450) (726,621) (614,871)
Capital Proj. - Impr. Constr. - - - (263,914)
Capital Proj. - Municipal State Aid (83,389) - - -
Issuance of debt - - - -
Total other financing sources (uses)(707,589) (612,450) (726,621) (878,785)
Net change in fund balance 2,050,876 912,750 (9,737) 755,237
Fund balance, January 1 5,926,969 4,952,326 7,977,845 7,968,108
Fund balance, December 31 7,977,845$ 5,865,076$ 7,968,108$ 8,723,345$
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
For the Year Ending December 31, 2019
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Water Fund
113
WATER FUND
(continued)
Projects 2019
Well construction 100,000$
Developer credits 300,000
Total 400,000$
Capital Projects - Water Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
114
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 infrastructure.
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Charges for services 1,017,356$ 348,150$ 724,050$ 306,900$
Special assessments 44,204 14,000 12,941 14,000
Investment income (charges)60,014 31,000 34,400 36,700
Total revenues 1,121,574 393,150 771,391 357,600
Expenditures - Capital outlay
Public works 36,327 230,875 313,000 75,000
Net change in fund balance 1,085,247 162,275 458,391 282,600
Fund balance, January 1 5,799,673 6,193,190 6,884,920 7,343,311
Fund balance, December 31 6,884,920$ 6,355,465$ 7,343,311$ 7,625,911$
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
For the Year Ending December 31, 2019
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Sanitary Sewer Fund
Projects 2019
Developer credits 75,000$
Total Projects 75,000$
Capital Projects - Sanitary Sewer Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
115
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Charges for services 1,154,433$ 1,366,620$ 1,048,277$ 1,430,749$
Special assessments 55 51 51 -
Investment income 46,924 25,600 25,600 17,800
Donations 87,387 100,000 80,000 97,500
Miscellaneous 42,743 - - -
Total revenues 1,331,542 1,492,271 1,153,928 1,546,049
Expenditures - Capital outlay
Parks and recreation 649,355 3,592,000 2,101,907 2,453,500
Excess (deficiency) of revenues
over expenditures 682,187 (2,099,729) (947,979) (907,451)
Other financing sources (uses)
Transfer to:
Trail Improvement Fund - (764,500) (764,500) -
Total other financing sources (uses)- (764,500) (764,500) -
Net changes in fund balances 682,187 (2,864,229) (1,712,479) (907,451)
Fund balance, January 1 4,582,120 5,129,083 5,264,307 3,551,828
Fund balance, December 31 5,264,307$ 2,264,854$ 3,551,828$ 2,644,377$
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
For the Year Ending December 31, 2019
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Park Dedication Fund
116
PARK DEDICATION FUND
(continued)
Projects 2019
Major Construction
King Park drainage systems 177,000$
King Park field irrigation 230,000
Antlers Park 812,500
Quigley Sime Shelter 50,000
Land acquisition
Future land acquisition 350,000
Trail Construction
Trail connectivity 100,000
New trail lighting 173,000
Developer credits 435,000
Other 126,000
Total 2,453,500$
Capital Projects - Park Dedication Fund
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
117
PARK IMPROVEMENT FUND
Fund Description:
The Park Improvement Fund accounts for the long term maintenance, repairs and replacement
of the City parks.
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 175,000$ 175,000$ 175,000$ 175,000$
Investment income 414 - - -
Miscellaneous - 24,916 24,916 24,916
Total revenues 175,414 199,916 199,916 199,916
Expenditures - Capital outlay
Parks and recreation 232,817 190,000 190,000 225,000
Excess (deficiency) of revenues
over expenditures (57,403) 9,916 9,916 (25,084)
Other financing sources (uses)
Transfer from
General Fund - 125,000 125,000 150,000
Total other financing sources (uses)- 125,000 125,000 150,000
Net changes in fund balances (57,403) 134,916 134,916 124,916
Fund balance, January 1 66,245 6,545 8,842 143,758
Fund balance, December 31 8,842$ 141,461$ 143,758$ 268,674$
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Park Improvement Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
For the Year Ending December 31, 2019
118
PARK IMPROVEMENT FUND
(continued)
Projects 2019
Cherryview playground replacement 87,500$
Dodd Pointe playground replacement 87,500
Orchard Lake Beach shelter 50,000
Total 225,000$
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Park ImprovementFund
119
TRAIL IMPROVEMENT FUND
Fund Description:
The Trail Improvement Fund accounts for the long term maintenance, repairs and replacement
of the City trails.
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 129,304$ 111,200$ 111,200$ -$
Intergovernmental grants - - 124,000 -
Investment income 4,860 1,600 1,700 5,300
Total revenues 134,164 112,800 236,900 5,300
Expenditures - Capital outlay
Parks and recreation 330,243 294,200 353,058 429,058
Total expenditures 330,243 294,200 353,058 429,058
Excess (deficiency) of revenues
over expenditures (196,079) (181,400) (116,158) (423,758)
Other financing sources (uses)
Transfer from General Fund - 100,000 100,000 -
Transfer from Park Dedication Fund - 764,500 764,500 -
Total other financing sources (uses)- 864,500 864,500 -
Net change in fund balance (196,079) 683,100 748,342 (423,758)
Fund balance, January 1 545,717 329,461 349,638 1,097,980
Fund balance, December 31 349,638$ 1,012,561$ 1,097,980$ 674,222$
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Trail Improvement Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
For the Year Ending December 31, 2019
120
TRAIL IMPROVEMENT FUND
(continued)
Projects 2019
Trail sealcoating 70,000$
Trail sealcoating - 2018 Carryover 35,000
Quail Meadows Park Trails (reclamation)37,500
N Creek Trail- E from Flagstaff to N Creek MHP (reclaim) 113,875
E side Flagstaff Ave- Firelight Way to Dodd (reclaim)123,250
Engineering costs for reclam./overlay proj 18%49,433
Total 429,058$
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Trail Improvement Fund
Schedule of Capital Outlay
121
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 current and future development of tax
increment property.
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
Tax increment 160,986$ 160,406$ 147,314$ 282,497$
Charges for services 4,289 - 6,000 -
Investment income 386 200 200 200
Total revenues 165,661 160,606 153,514 282,697
Expenditures - Capital outlay
General government 167,441 155,172 145,349 251,268
Excess (deficiency) of revenues
over expenditures (1,780) 5,434 8,165 31,429
Other financing sources (uses)
Transfer from
Economic Development Fund 9,784 - - -
General Fund 6,099 - - -
Transfer to
Improvement Construction Fund (158,146) - - -
Total other financing sources (uses)(142,263) - - -
Net change in fund balance (144,043) 5,434 8,165 31,429
Fund balance, January 1 162,937 20,079 18,894 27,059
Fund balance, December 31 18,894$ 25,513$ 27,059$ 58,488$
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures and Changes in Fund Balances
Capital Projects - Tax Increment Fund
For the Year Ending December 31, 2019
122
TAX ABATEMENT FUND
Fund Description:
The City has two pay-as-you go tax increment financing districts with local businesses to
promote economic development within the City. The related revenues and expenditures are
accounted for in the Tax Abatement Fund.
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues*
Expenditures - Capital outlay
General government 13,124 13,125 13,125 13,125
Excess (deficiency) of revenues
over expenditures (13,124) (13,125) (13,125) (13,125)
Net change in fund balance (13,124) (13,125) (13,125) (13,125)
Fund balance, January 1 (389,327) (402,452) (402,451) (415,576)
Fund balance, December 31 (402,451)$ (415,577)$ (415,576)$ (428,701)$
* Tax abatement revenues are anticipated to commence in 2023.
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Tax Abatement Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
For the Year Ending December 31, 2019
123
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:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 150,000$ 400,000$ 400,000$ -$
Investment income 8,397 14,076 14,076 24,735
Donations - - 63,181 -
Miscellaneous 5,100 363,593 363,593 429,141
Total revenues 163,497 777,669 840,850 453,876
Expenditures - Capital outlay
General government 97,973 149,500 139,791 48,245
Public safety
Police 46,233 135,648 127,354 140,935
Fire 21,111 40,350 25,489 15,300
Public works 94,103 46,000 35,992 246,325
Parks and recreation 199,558 365,635 349,219 101,530
Total expenditures 458,978 737,133 677,845 552,335
Excess (deficiency) of revenues
over expenditures (295,481) 40,536 163,005 (98,459)
Other financing sources (uses)
Transfer from
General Fund 200,000 322,162 322,162 -
Total other financing sources 200,000 322,162 322,162 -
Net change in fund balance (95,481) 362,698 485,167 (98,459)
Fund balance, January 1 808,425 713,008 712,944 1,198,111
Fund balance, December 31 712,944$ 1,075,706$ 1,198,111$ 1,099,652$
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
Capital Projects - Building Fund
For the Year Ending December 31, 2019
124
BUILDING FUND
(continued)
Projects 2019
City Hall 48,245$
Heritage Center 37,905
Arts Center 63,625
Police 140,935
Fire 15,300
Central Maintenance Facility 179,325
Public Works Storage Facility 67,000
Total 552,335$
Schedule of Capital Outlay
CITY OF LAKEVILLE, MINNESOTA
Capital Projects - Building Fund
125
EQUIPMENT FUND
Fund Description:
The Equipment Fund accounts for the purchase of public safety, engineering, 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 in part by non-tax revenues such as Liquor Fund
contributions and sale of assets.
126
EQUIPMENT FUND
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Revenues
General property taxes 355,563$ 525,000$ 525,000$ 252,000$
Intergovernmental - - - 35,000
Investment income 18,785 36,404 36,404 18,331
Miscellaneous 279,532 225,000 196,951 94,300
Total revenues 653,880 786,404 758,355 399,631
Expenditures - Capital outlay
General government 390,266 517,784 472,348 107,650
Public safety
Police 251,199 777,944 777,448 763,831
Fire 308,949 178,152 188,408 -
Public works 828,722 579,646 567,457 579,064
Parks and recreation 242,442 261,210 266,149 171,290
Total expenditures 2,021,578 2,314,736 2,271,810 1,621,835
Excess (deficiency) of revenues
over expenditures (1,367,698) (1,528,332) (1,513,455) (1,222,204)
Other financing sources (uses)
Transfer from
General Fund 1,445,000 - - 480,000
Pavement Management 100,000 85,000 85,000 -
Enterprise -Utility Fund 93,284 74,116 74,116 31,000
Enterprise - Liquor Fund - 250,000 250,000 400,000
Total other financing sources (uses)1,638,284 409,116 409,116 911,000
Net change in fund balance 270,586 (1,119,216) (1,104,339) (311,204)
Fund balance, January 1 1,696,715 1,810,211 1,967,301 862,962
Fund balance, December 31 1,967,301$ 690,995$ 862,962$ 551,758$
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenditures, and Changes in Fund Balance s
Capital Projects - Equipment Fund
For the Year Ending December 31, 2019
127
Enterprise Funds
Enterprise Funds account for liquor, water, sanitary sewer, street light, and environmental
resources operations for the City. They are self-supporting from retail sales and user charges.
Operations are managed in much the same way as private enterprises.
Liquor Fund
This fund accounts for revenues and expenses related to the operation of Lakeville’s
municipal off-sale liquor stores.
Utility Fund
This fund accounts for revenues and expenses related to water service, sanitary sewer
service, street lighting, and environmental resources maintenance provided to the
community.
128
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 195 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) 2017
Actual
2018
Budget
2018
Estimate
2019
Budget
Operations Director 1.0 1.0 1.0 1.0
Assistant Operations Director 1.0 1.0 1.0 1.0
Administrative Services Manager 0.4 0.0 0.0 0.0
Store Manager 3.0 3.0 3.0 3.0
Inventory Control Technician 1.0 1.0 1.0 1.0
Assistant Store Manager 6.0 6.0 6.0 6.0
Lead Sales Associate 3.9 3.9 3.9 3.9
Sales Associate 9.8 8.9 8.9 8.9
Total 26.1 24.8 24.8 24.8
129
LIQUOR FUND
(continued)
Budget Summary:
2018 2019
2017 Amended 2018 Adopted
Actual Budget Estimate Budget
Sales and cost of sales
Sales 14,583,514$ 15,003,435$ 15,089,651$ 15,360,906$
Cost of sales 11,005,245 11,307,073 11,374,268 11,583,628
Gross profit 3,578,269 3,696,362 3,715,383 3,777,278
Operating expenses
Personnel services 1,540,328 1,693,665 1,645,269 1,736,357
Commodities 56,273 77,818 77,110 79,362
Other charges and services 786,194 1,037,408 990,940 1,087,236
Total operating expenses 2,382,795 2,808,891 2,713,319 2,902,955
Operating income 1,195,474 887,471 1,002,064 874,323
Non-operating revenue (expense)
Intergovernmental 6,716 3,900 3,900 3,900
Investment income 5,935 19,110 19,110 19,110
Miscellaneous - 3,600 2,816 2,816
Disposal of assets (net)(7,340) 1,799,601 1,585,332 -
Total non-operating (net)5,311 1,826,211 1,611,158 25,826
1,200,785 2,713,682 2,613,222 900,149
Transfers to other funds (1,345,322) (884,312) (921,818) (1,335,968)
Transfers from other funds 809,069 - - -
Bond expense (105,176) - - -
Depreciation (135,482) (93,345) (100,088) (85,286)
(776,911) (977,657) (1,021,906) (1,421,254)
Change in net position 423,874 1,736,025 1,591,316 (521,105)
Net position, January 1 3,942,455 4,366,329 4,366,329 5,957,645
Net position, December 31 4,366,329$ 6,102,354$ 5,957,645$ 5,436,540$
Capital outlay acquisitions 56,272$ 7,300$ -$ 79,785$
Bond proceeds -$ -$ -$ -$
Debt principal payments (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, 2019
130
LIQUOR FUND
(continued)
Contributions (transfers) to other funds: The Liquor Fund budget will make the following
contributions to other funds in the coming year, many of which result in a corresponding
decrease in the tax levy:
Liquor Contributions
2019
Equipment Fund-various non-liquor store capital equipment 400,000$
Debt - Police Station bonds 400,000
Debt- Galaxie store bonds 274,000
General operations 159,000
Communicatins Fund (Marketing Specialist and fiber project)99,000
Community recycling 5,000
1,337,000$
Debt: The Liquor Fund refunded $2.5 million of debt in 2017. The bonds were refunded with
$2.3 million Housing and Redevelopment Authority (HRA) Lease Revenue Liquor Enterprise
Refunding Bond Series, 2017A. The debt is held by the HRA and is not included in the Liquor
Fund. All future debt payments will be made by the HRA and funded with lease revenue
payments form the Liquor Fund operations.
131
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 19 wells, 6
water storage facilities with a total
capacity of 11.85 million gallons, 8
pressure reducing stations, 3 reservoirs,
water treatment plant, and 346 miles of
water distribution system.
Sanitary sewer. The sanitary sewer
system includes maintenance of 260
miles of sanitary sewer and force mains,
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.
132
UTILITY FUND
Overall
(continued)
Staffing:
Position (FTE) 2017
Actual
2018
Budget
2018
Estimate
2019
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 12.0 12.0
Utility Billing Technician 2.0 2.0 2.0 2.0
Administrative Assistant
Environmental Resources Manager
Environmental Resources Specialist
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
Environmental Resources Technician 1.0 1.0 1.0 1.0
Forester (part-time) 0.3 0.7 0.7 0.7
Total 23.1 23.7 23.7 23.7
City staff prepared a Water and Sanitary Sewer rate analysis to determine the appropriate rates.
The City Council approved a 2019 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.
2019
Fee Structure Basis Adopted Increase
Water base Account 7.25$ 0.35$
Water tier 1 (<30 thousand gallons) Gallonage 1.45$ 0.07$
Water tier 2 (30 - 49 thousand gallons) Gallonage 2.30$ 0.11$
Water tier 3 (>49 thousand gallons) Gallonage 3.94$ 0.19$
State of MN water testing fee Connection 1.59$ -$
Sanitary sewer base Account 9.05$ 0.67$
Sanitary sewer usage (1,000 gallons) Gallonage 4.48$ 0.33$
Sanitary sewer non-metered accounts Account 89.69$ 6.59$
Street lights (residential)Account 9.12$ 0.27$
Street lights (non-residential)Front foot 0.2551$ 0.0074$
Environmental resources fee REU 14.38$ 3.96$
REU – Residential Equivalent Unit
133
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.
134
UTILITY FUND
Overall
(continued)
Budget Summary – Utility Fund:
2018 2019
2017 Adopte d 2018 Adopte d
Actual Budget Estimate Budget
Operating revenues
User charges for services 12,369,308$ 12,575,067$ 12,951,630$ 14,264,978$
Other 216,142 153,137 231,830 231,830
Total operating revenue 12,585,450 12,728,204 13,183,460 14,496,808
Operating expenses
Personnel services 2,237,784 2,425,036 2,356,018 2,514,460
Commodities 358,807 446,389 439,618 470,650
Other charges and services 3,053,876 3,219,246 3,133,276 3,567,180
Disposal charges 3,509,576 4,018,012 4,018,840 4,174,432
Major maintenance 463,436 2,571,515 3,023,510 3,163,114
Total operating expenses 9,623,479 12,680,198 12,971,262 13,889,836
Operating income (expense)2,961,971 48,006 212,198 606,972
Non-operating revenue
Intergovernmental 166,226 236,264 47,446 275,924
Investment income 85,537 56,228 63,473 66,431
Disposal of assets (10,388) 9,750 (20,000) (20,000)
Total non-operating revenue 241,375 302,242 90,919 322,355
3,203,346 350,248 303,117 929,327
Contributed capital 9,256,100 1,100,000 1,100,000 1,100,000
Transfers from other funds 23,341 278,872 232,445 48,690
Transfers to other funds (1,127,665) (1,362,520) (1,413,113) (1,099,493)
Bond expense (202,735) (294,286) (306,468) (325,514)
Depreciation (4,295,521) (3,460,231) (4,372,649) (4,453,351)
3,653,520 (3,738,165) (4,759,785) (4,729,668)
Change in net position 6,856,866 (3,387,917) (4,456,668) (3,800,341)
Net position, January 1 135,052,446 132,265,061 141,909,312 137,452,644
Net position, December 31 141,909,312$ 128,877,144$ 137,452,644$ 133,652,303
Capital outlay acquisitions 348,274$ 249,267$ 130,886$ 119,268$
Bond proceeds 1,665,000$ 1,066,190$ 445,000$ 1,430,000$
Debt principal payments -$ 380,000$ 380,000$ 480,000$
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2019
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
135
UTILITY FUND
Water Operation
Program Description:
The Water Operation is a collection, treatment, storage, and distribution system that delivers
potable water to over 20,800 residential, commercial, institutional, and industrial properties. The
system also accounts for all costs related to the operation and maintenance of 19 wells, 8
pressure reducing stations, 6 towers, 3 reservoirs, water treatment plant, and 346 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 19 well
stations. Treat ground water with
chemicals to remove iron and
manganese and improve the taste.
Maintain 346 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.
136
UTILITY FUND
Water Operation
(continued)
Budget Summary - Water Operation:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Operating revenues
User charges for services 4,782,687$ 4,536,178$ 4,860,843$ 5,144,657$
Other 216,142 153,137 231,830 231,830
Total operating revenue 4,998,829 4,689,315 5,092,673 5,376,487
Operating expenses
Personnel services 1,091,559 1,197,884 1,140,819 1,215,031
Commodities 279,825 326,274 318,976 350,868
Other charges and services 1,029,288 1,233,995 1,253,879 1,253,016
Major maintenance 463,436 1,901,515 1,945,226 1,958,114
Total operating expenses 2,864,108 4,659,668 4,658,900 4,777,029
Operating income (loss)2,134,721 29,647 433,773 599,458
Non-operating revenue
Intergovernmental 11,144 1,632 1,632 1,632
Investment income 48,078 31,486 32,386 36,308
Disposal of assets (56,497) 4,500 (10,000) (10,000)
Total non-operating revenue 2,725 37,618 24,018 27,940
2,137,446 67,265 457,791 627,398
Contributed capital 6,663,753 600,000 600,000 600,000
Bond expense (187,359) (259,886) (271,674) (294,667)
Transfers from other funds - - 137,445 -
Transfers to other funds (722,299) (950,024) (959,006) (695,339)
Depreciation (2,672,221) (2,200,000) (2,720,852) (2,770,617)
3,081,874 (2,809,910) (3,214,087) (3,160,623)
Change in net position 5,219,320 (2,742,645) (2,756,296) (2,533,225)
Net position, January 1 86,162,555 84,173,321 91,381,875 88,625,579
Net position, December 31 91,381,875$ 81,430,676$ 88,625,579$ 86,092,354$
Capital outlay acquisitions 107,242$ 139,078$ 52,072$ 67,739$
Bond proceeds 835,000$ 1,066,190$ 445,000$ 1,430,000$
Debt principal payments -$ 325,000$ 325,000$ 395,000$
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2019
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
137
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.
138
UTILITY FUND
Sanitary Sewer Operation
(continued)
Budget Summary - Sanitary Sewer Operation:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Operating revenue
User charges for services 5,711,695$ 6,046,862$ 6,069,287$ 6,608,063$
Operating expenses
Personnel services 753,107 782,828 765,977 834,639
Commodities 53,018 86,715 85,976 85,471
Other charges and services 298,780 349,770 369,254 391,263
Disposal charges 3,509,576 4,018,012 4,018,840 4,174,432
Major maintenance - 670,000 1,078,284 1,205,000
Total operating expenses 4,614,481 5,907,325 6,318,331 6,690,805
Operating income (loss)1,097,214 139,537 (249,044) (82,742)
Non-operating revenue
Intergovernmental 2,969 26,632 1,632 154,000
Investment income 23,717 15,015 23,883 24,050
Disposal of assets 42,814 5,250 (10,000) (10,000)
Total non-operating revenue 69,500 46,897 15,515 168,050
1,166,714 186,434 (233,529) 85,308
Contributed capital 2,592,347 500,000 500,000 500,000
Bond expense (12,223) (19,325) (18,222) (15,472)
Transfer from other funds 23,873 23,822 23,822 24,165
Transfer to other funds (201,888) (200,012) (199,393) (174,527)
Depreciation (1,609,047) (1,248,027) (1,635,557) (1,666,494)
793,062 (943,542) (1,329,350) (1,332,328)
Change in net position 1,959,776 (757,108) (1,562,879) (1,247,020)
Net position, January 1 47,458,058 46,544,802 49,417,834 47,854,955
Net position, December 31 49,417,834$ 45,787,694$ 47,854,955$ 46,607,935$
Capital outlay acquisitions 241,032$ 52,072$ 52,072$ 51,529$
Bond proceeds 495,000$ -$ -$ -$
Debt principal payments -$ 55,000$ 55,000$ 55,000$
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2019
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
139
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 5,185 street lights and
report any maintenance requirements to
responsible electric companies.
Perform seasonal banner and flag
changes on downtown street lights.
140
UTILITY FUND
Street Light Operation
(continued)
Budget Summary – Street Light Operation:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Operating revenue
User charges for services 864,736$ 850,000$ 869,032$ 875,355$
Operating expenses
Personnel services 19,059 19,038 19,538 19,855
Commodities 49 33 33 63
Other charges and services 1,120,041 740,903 730,766 761,901
Major maintenance projects - - - -
Total operating expenses 1,139,149 759,974 750,337 781,819
Operating income (loss)(274,413) 90,026 118,695 93,536
Non-operating revenue
Investment income 3,740 2,576 2,613 2,933
Income(loss) before transfers (270,673) 92,602 121,308 96,469
Bond Expense (3,153) (15,075) (16,572) (15,375)
Transfers to other funds (4,384) (4,407) (4,407) (5,001)
Change in net position (278,210) 73,120 100,329 76,093
Net position, January 1 318,786 415,244 40,576 140,905
Net position, December 31 40,576$ 488,364$ 140,905$ 216,998$
Capital outlay acquisitions -$ -$ -$ -$
Bond proceeds 335,000$ -$ -$ -$
Debt principal payments -$ -$ -$ 30,000$
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, 2019
141
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.
142
UTILITY FUND
Environmental Resources
(continued)
Environmental recycling. The City of
Lakeville 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.
143
UTILITY FUND
Environmental Resources
(continued)
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Operating revenue
User charges for services 1,010,190$ 1,142,027$ 1,152,468$ 1,636,903$
Operating expenses
Personnel services 374,059 425,286 429,684 444,935
Commodities 25,915 33,367 34,633 34,248
Other charges and services 605,767 894,578 779,377 1,161,000
Total operating expenses 1,005,741 1,353,231 1,243,694 1,640,183
Operating income 4,449 (211,204) (91,226) (3,280)
Non-operating revenue
Intergovernmental 152,113 208,000 44,182 120,292
Investment income 10,002 7,151 4,591 3,140
Disposal of assets 3,295 - - -
Total non-operating revenue 165,410 215,151 48,773 123,432
Income before transfers and
depreciation 169,859 3,947 (42,453) 120,152
Contributed capital - - - -
Transfers from other funds (532) 255,050 71,178 24,525
Transfers to other funds (199,094) (208,077) (250,307) (224,626)
Depreciation (14,253) (12,204) (16,240) (16,240)
(213,879) 34,769 (195,369) (216,341)
Change in net position (44,020) 38,716 (237,822) (96,189)
Net position, January 1 1,113,047 1,131,694 1,069,027 831,205
Net position, December 31 1,069,027$ 1,170,410$ 831,205$ 735,016$
Capital outlay acquisitions -$ 58,117$ 26,742$ -$
CITY OF LAKEVILLE, MINNESOTA
For the Year Ending December 31, 2019
Total transfers and depreciation
(net )
Enterprise - Utility Fund (Environmental Resources)
Schedule of Revenues, Expenses and Changes in Net Position
144
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.
145
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 $100,000 maximum.
Risk management charges to various City funds are based on factors such as number of
automobiles used, stated value of buildings and contents, and employee salaries. A portion of the
City’s liability insurance premium is attributable to vehicles and is allocated along with the
physical damage premium. The remainder of the liability insurance premium is combined with an
estimate of claims costs (including legal and administration) and allocated accordingly to
individual funds. Workers compensation costs are charged to the various City funds and allocated
to their individual departments based on employee salaries.
146
MUNICIPAL RESERVES FUND
(continued)
Budget Summary:
2018 2019
2017 Adopted 2018 Adopted
Actual Budget Estimate Budget
Operating revenues
Charges for services 400,618$ 414,931$ 554,931$ 402,729$
Other 178,768 155,000 40,000 45,000
Total operating revenues 579,386 569,931 594,931 447,729
Operating expenses
Other charges and services 606,411 639,737 541,093 546,249
Operating income (27,025) (69,806) 53,838 (98,520)
Non-operating revenue (expense)
Investment income (213) 2,732 2,935 2,970
Transfer to General Fund (53,057) (50,000) (50,000) (50,000)
Total non-operating (net)(53,270) (47,268) (47,065) (47,030)
Change in net position (80,295) (117,074) 6,773 (145,550)
Net position, January 1 667,424 546,393 587,129 593,902
Net position, December 31 587,129$ 429,319$ 593,902$ 448,352$
CITY OF LAKEVILLE, MINNESOTA
Schedule of Revenues, Expenses and Changes in Net Position
Internal Service - Municipal Reserves Fund
For the Year Ending December 31, 2019
147
2017 2018 2018 2019
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
Marketing Specialist 0.5 1.0 1.0 1.0
Video Production & Tech Specialist 2.0 2.0 1.6 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 & Zoning Specialist*0.7 1.0 1.0 1.0
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
Assistant Building Official 0.6 1.0 1.0 1.0
Senior Inspector 2.4 2.0 2.0 2.0
Building Inspector 2.4 3.0 3.0 3.0
Building Senior Administrative Assistant 1.0 1.0 1.0 1.0
Building Administrative Assistant 1.0 1.0 1.0 1.0
Facilities Supervisor*1.0 1.0 1.0 1.0
Facility Attendant 2.5 3.3 4.0 4.2
City Hall Receptionist 1.6 1.6 1.6 1.6
City Hall Administrative Assistant 0.4 0.4 0.4 0.4
Finance Director 1.0 1.0 1.0 1.0
Assistant Finance Director 1.0 1.0 1.0 1.0
Senior Financial Analyst*3.0 3.0 3.0 3.0
Financial Analyst*1.0 1.0 1.0 1.0
Accounts Payable Technician 1.0 1.0 1.0 1.0
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
148
2017 2018 2018 2019
Position Title Actual Budget Estimated Budget
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
General Government (continuted)
Information Technology Manager* 1.0 1.0 1.0 1.0
Information Technology Administrator* 1.0 1.0 1.0 1.0
Information Technology Technician* 1.8 2.0 2.0 2.0
Human Resources Manager 1.0 1.0 1.0 1.0
Human Resources Specialist* 1.0 1.0 1.0 1.0
Payroll Specialist* 2.0 2.0 2.0 2.0
Total general government 43.8 46.3 46.6 47.2
Public safety
Police
Sworn officers
Chief 1.0 1.0 1.0 1.0
Deputy Chief 1.0 1.0 1.0 1.0
Lieutenant 4.0 4.0 4.0 4.0
Sergeant 5.0 5.0 5.0 6.0
Investigator 6.0 6.0 6.0 6.0
Narcotics Task Force Officer 1.0 1.0 1.0 1.0
DUI Enforcement Grant 1.0 0.8 0.8 0.0
Patrol Officer 37.0 40.4 37.2 40.0
Total sworn officers 56.0 59.2 56.0 59.0
Business Manager 1.0 1.0 1.0 1.0
Evidence Technician 1.0 1.0 1.0 1.0
Community Service Officer 5.7 4.8 5.1 4.8
Records Analyst 1.0 1.0 1.0 1.0
Police Administrative Assistant 4.7 4.7 4.7 5.0
Total police 69.4 71.7 68.8 71.8
Fire
Fire Chief 1.0 1.0 1.0 1.0
Assistant Fire Chief 1.0 1.0 1.0 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 0.9 1.0 1.0 1.0
Fire Administrative Assistant 0.5 0.6 0.6 0.6
Total fire 5.4 5.6 5.6 5.6
Total public safety 74.8 77.3 74.4 77.4
149
2017 2018 2018 2019
Position Title Actual Budget Estimated Budget
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
Public works
Engineering
City Engineer 1.0 1.0 1.0 1.0
Assistant City Engineer 0.0 1.0 1.0 1.0
Senior Project Engineer 2.0 0.0 0.0 0.0
Project Engineer 0.6 1.0 1.0 1.0
Civil Engineer 1.0 1.0 1.0 1.0
Engineering Administrative Assistant 1.0 1.0 1.0 1.0
GIS Manager*1.0 1.0 1.0 1.0
GIS Technician 1.0 1.0 1.0 1.0
Total engineering 7.6 7.0 7.0 7.0
Construction Services
Operations and Maintenance (O & M) Engineer 0.0 0.0 0.0 0.0
O & M Construction Coordinator 0.4 0.0 0.0 0.0
O & M Engineer Coordinator 0.4 0.0 0.0 0.0
Construction Services Superintendent 0.4 1.0 1.0 1.0
Senior Construction Representative 1.6 2.0 1.0 1.0
Construction Representative 0.2 1.0 0.7 2.0
Graduate Engineer 0.3 1.0 1.0 1.0
Total operations and maintenance 3.3 5.0 3.7 5.0
Streets
Streets & Fleet Superintendent*1.0 1.0 1.0 1.0
Streets Supervisor 1.0 1.0 1.0 1.0
Streets Lead Maintenance 0.9 1.0 0.9 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 11.8 12.0 12.0 12.0
Fleet Service Technician 4.0 4.0 4.0 4.0
Streets Administrative Assistant 1.0 1.0 1.0 1.0
Total streets 21.7 22.0 21.9 22.0
Total public works 32.6 34.0 32.6 34.0
150
2017 2018 2018 2019
Position Title Actual Budget Estimated Budget
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
Parks and recreation
Parks
Parks and Recreation Director 1.0 1.0 1.0 1.0
Parks Superintendent 1.0 1.0 1.0 1.0
Parks Supervisor 1.0 1.0 1.0 1.0
Parks Lead Maintenance 1.0 1.0 1.0 1.0
Parks Maintenance II 9.1 10.0 10.0 10.0
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 15.1 16.0 16.0 16.0
Recreation
Recreation Manager*1.0 1.0 1.0 1.0
Recreation Administrative Assistant 1.0 1.0 1.0 1.0
Recreation Program Coordinator 2.0 2.0 2.0 2.0
Active Adults Administrative Assistant 1.0 1.0 1.0 1.0
Total recreation 5.0 5.0 5.0 5.0
Heritage Center
Heritage Center Facility Attendant 1.1 1.1 1.1 1.1
Heritage Center Administrative Assistant 0.4 0.4 0.4 0.4
Total Heritage Center 1.5 1.5 1.5 1.5
Arts Center
Arts Center Manager 1.0 1.0 1.0 1.0
Recreation Program Coordinator 0.0 1.0 1.0 1.0
Arts Center Administrative Assistant 1.0 0.0 0.0 0.0
Arts Center Facility Attendant 1.9 1.5 1.5 1.5
Pottery Manager 0.7 0.2 0.2 0.2
Total arts center 4.6 3.7 3.7 3.7
Total parks and recreation 26.2 26.2 26.2 26.2
Total general/special revenue fund employees 177.4 183.8 179.8 184.8
151
2017 2018 2018 2019
Position Title Actual Budget Estimated Budget
Number of City Employees (Full Time Equivalent)
CITY OF LAKEVILLE, MINNESOTA
Liquor fund
Operations Director 1.0 1.0 1.0 1.0
Assistant Operations Director 1.0 1.0 1.0 1.0
Store Manager 3.0 3.0 3.0 3.0
Administrative Services Manager 0.4 0.0 0.0 0.0
Inventory Control Technician 1.0 1.0 1.0 1.0
Assistant Store Manager 6.0 6.0 6.0 6.0
Lead Sales Associate 3.9 3.9 3.9 3.9
Sales Associate 9.8 8.9 8.9 8.9
Total liquor fund employees 26.1 24.8 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 12.0 12.0
Utility Billing Technician 2.0 2.0 2.0 2.0
Utility Administrative Assistant 1.0 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 1.0 1.0 1.0 1.0
Forester 0.3 0.7 0.7 0.7
Total utility fund employees 23.1 23.7 23.7 23.7
Total general/special revenue fund employees 177.4 183.8 179.8 184.8
Total liquor fund employees 26.1 24.8 24.8 24.8
Total utility fund employees 23.1 23.7 23.7 23.7
Total City employees 226.6 232.3 228.3 233.3
*Position title changed in 2019
152