HomeMy WebLinkAboutItem 04.eMemorandum
To: Mayor, City Council,
Steve Mielke, City Administrator
From: Dennis Feller, Finance Director
Date: September 24, 2010
Re: Budget Questions and Concerns
City of Lakeville
Finance Department
The following are questions which were asked at or subsequent to the City Council
approval of the Preliminary 2011 Budget and Tax Levy.
1. Describe the impact of foreclosures on City operations and budget.
Foreclosures affect the City operations due to the need to perform property
inspections to protect the health, safety and welfare of residents. The Inspections
Department has been assigned the task of monitoring vacant properties and
enforcement of City ordinances and applicable state statutes.
Inspections and utility department personnel spend approximately 500 - 600
hours each inspecting property and contacting property owners for
approximately 70 to 100 housing units each year thereby adding to department
work load.
Foreclosures also affect revenue collections. Many of the home foreclosures result in
a time delay on the collection of property taxes. The proposed 2011 budget and
estimated 2012 budget take into consideration the potential impact of foreclosures on
revenues.
Y The property tax levy ($24,071,129) allocation is shown on pages 45 of
budget document. Property tax revenues (net of delinquencies) are shown in
the respective funds. (Refer to pages 60, 159 -171, 174 -189)
Y The budget assumes a 1.9% delinquencies rate which is a $441,819 revenue
reduction. (If market value homestead credit is factored in the delinquency rate is
4.9 %).
1
> Budget also assumes collection of ($255,790) delinquent tax levies from prior
year tax levies. The collections are due at least in part to the resale of the
foreclosed properties.
2. Delete $250 from the Police Department Chaplaincy budget.
> The adjustment will be reflected in the Final Budget.
3. Provide an overview of the Mayor and Council budget.
The Mayor and Council budget shown on page 67 of the budget document is as follows.
2011 2012
2010 Proposed Estimate
Estimate Budget Budget
Expenditures
Personnel services 49,290 49,327 49,334
Commodities 50 50 50
Other charges and services 60,037 64,868 61,035
Total 109,377 114,245 110,419
Budget Factors:
Personnel services
There are no proposed changes to the Mayor and Council salary structure for 2011 and
2012.
Other charges and services
The other charges and services budget will increase $4,416 in 2011 and decrease $3,833
in 2012. The City of Lakeville maintains membership in those organizations which
provide administrative and legislative guidance including the League of Minnesota
Cities ($26,631), the Association of Metropolitan Municipalities ($12,599), Municipal
Legislative Commission ($10,000) and the I -35 Alliance ($3,000). Budget also
provides appropriations for strategic planning and goal setting ($5,000) and
miscellaneous expenses. The primary increase in 2011 is for City Council strategic
planning and goal setting.
2
4. Provide data regarding resident and business opinions relating to
services and taxes.
The following are questions and responses of both residential and business as
provided by the Decision Resources Survey.
> The survey asked "You stated that you wanted to see (a/some) city service(s)
receive funding at the current level... Would you favor or oppose an increase
in City property taxes if it were needed to maintain those city services at their
current level." The response was
Favor
Oppose
Residents Business
Page 66 Page 64
38% 11%
58% 68%
NOTE: The proposed 2011 city budget is consistent with the results of the responses
to the resident and business survey — there is no City property tax increase in 2011.
The net impact on tax payers is a reduction in taxes for 97% of all property owners.
The estimated 2012 tax levy for operations (services) is projected to increase by .8%
if the City Council approves the new personnel in Police and Streets Department.
The estimated 2012 levy also includes an increase of 1.9% for street reconstruction
projects and the extension of Kenrick Avenue; the tax levy for these projects is
consistent with the Council directives provided at the May 2010 work session.
i> The survey asked "Would you favor or oppose cuts in city service if they
would reduce your current City property taxes ?" The response was
Favor or strongly favor
Oppose or strongly oppose
Residents Business
Page 68 Page 65
34% 41%
68% 38%
Note: there are no changes in high priority services. There are adjustments in low
priority non - essential services consistent with the results of the community survey.
3
5. Describe trends on property values and taxes.
The budget document shows the average value of a home dropping from $272,100 in
2008 (taxes payable 2009) to $233,700 in 2010 (taxes payable 2011). Depending on
location, size, structure, condition and other factors, home equity has dropped 15 -30%
during this time period.
Many articles have been written by experts who state that the decline is the result of a
real estate bubble which has burst. Home values where rising at double digit rates
from 2003 — 2008 due to a multitude of factors. The question is whether there is
indeed a loss of equity or ... is the decrease in home values the result of a market
correction.
In Minnesota, governmental units levy property taxes based on their respective
budgets and are subject to statutory regulations. The tax on any given parcel
therefore is not a function of its market value but rather a function of its value in
relation to the total overall tax base.
When real estate values recover, the market values of various property classes (and
individual properties) may increase at different rates. If this occurs, there may be a
"shift" in the property tax burden from commercial and industrial to residential.
6. Provide an overview of the issuance of debt for equipment
acquisitions.
The issue of debt financing for equipment acquisitions was discussed by the City
Council at the August 23 work session and at the September 7 council meeting. More
specifically, the question was raised as to whether the City should purchase all
equipment on a "pay -as- you -go" basis. The following is an overview of equipment
financing proposed for 2011— 2012.
Debt Financing
The question was raised as to whether it is appropriate to use debt to finance
equipment acquisitions. The following are some of the advantages to using short-term
debt financing.
Y Provides ability to purchase assets when needed.
> Provides ability to replace assets which are not cost effective to maintain.
> Ability to balance cash flows with revenue streams.
• Ability to achieve financial objectives.
> Generally speaking, interest rates on tax exempt debt are lower than the
interest rate on investments.
4
Reasons for not using debt include but are not limited to:
The recommendation to issue debt (in combination with other revenue sources) in 2011
and 2012 is to accomplish the following objectives.
Past Practice
> Affordability. Is the borrower able to repay the debt?
Y Other revenue sources are more cost effective.
> Interest costs result in project not being efficient or cost effective.
> No tax increase in 2011— minimal tax increase (.8 %) for operations in 2012.
> Leveling the financing for the equipment acquisition program which tends to
fluctuate based from year to year ($2.4 million in 2011 vs. $1.3 million
in 2012).
> Favorable interest rate environment.
The City Council has utilized short-term debt financing and other revenue sources in
previous years to achieve its financing objectives. The following is a summary of short-
term financing for equipment acquisitions during the past decade.
Recommended
Recommended
Year
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
Short -
Term
Debt
600,000
665,000
885,000
1,690,000
1,585,000
2,260,000
1,675,000
770,000
725,000
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Other
Revenue
Sources
$ 525,224
$ 1,357,959
$ 1,397,474
$ 1,562,905
$ 255,198
$ 501,730
$ 767,629
$ 16,295
$ 33,847
$ 115,451
$ 750
$ 112,831
$ 193,178
Total
Expenditures
$ 1,390,585
$ 2,509,957
$ 889,118
$ 1,391,321
$ 825,508
$ 2,758,457
$ 1,395,367
$ 1,040,254
$ 1,119,728
$ 873,823
$ 1,114,810
$ 1,151,357
$ 1,141,681
Useful life of the Assets
The estimated useful life of the assets being financed with debt (approxim
exceeds the term of the debt (3 years) by a factor of 3 to 1. The following is
the equipment financing.
Financing
Sources Proposed Assets to be purchased.
Debt Financing
Liquor Fund
Sidewalk Maintainer
Dump Truck with Plow
Water Tanker
Loader Snowblower attachment
Asphalt Milling Machine attachment
1/2 Ton Crew Cab 4WD (partial)
Total debt 2011
Wheel Loader
1/2 ton 4WD Pickup
3/4 ton 4x4 plow + equipment
Grounds Master 5910 mower
1/2 ton 4x4 Pickup
Total debt 2012
Civil Defense Sirens
Fire: Tender Truck
Police: Software
Police: Computers (tough books)
Total liquor fund
Taxes and other revenue sources
Various - Schedule A
Total assets to be purchased
6
Estimated
Useful
Life (Years)
2011
Proposed
Budget
10 184,006
12 173,103
15 144,628
10 143,338
10 14,738
12 5,187
10
12
10
6
12
$ 665,000
40 $ 247,498
20 225,000
8 84,752
6 128,079
$ 685,329
ately 10 years)
a summary of
2012
Estimate
Budget
314,464
168,723
18,988
799
78,038
18,988
$ 600,000
3 - 10 1,159,628 790,585
$ 2,509,957 $ 1,390,585
The City has a long history of being fiscally conservative and prudent. The fact that Lakeville
has the lowest per capita spending levels in the metro area is a measurement of Lakeville's
commitment to that objective.
One of the methods utilized to achieve the objective is budget management - cost containment.
As such, capital outlay needs are based on 2010 costs. However, the reality is that some
equipment will cost more than budget. An example is vehicles with diesel engines subject to cost
increase because of new EPA standards. The budget therefore includes a contingency ($108,861
and $75,982 in 2011 and 2012 respectively) — noted as "Other ". Any remaining balances are
appropriated to subsequent year's budget to reduce debt financing costs.
Alternative
If the Council chooses not to issue debt as proposed in the 2011 and estimated 2012
budget, the options are as follows:
a) Utilize the entire $1.1 million transfer from the General Fund for debt reduction
rather than allocate over a period of three years to reduce taxes. If such is the
case, there would be :
> No impact on 2011 tax levy.
> It would however, reduce the 2012 tax levy by $230,592. However,
taxes would increase at an accelerated pace in 2013 and 2014 because
there would be less money available for equipment acquisitions and
thus higher tax levies.
b) Utilize the $1.4 million transfer to reduce equipment debt (rather than transferring
funds to the Trails Maintenance Fund.) If such is the case, there would be:
Recommendation
i> No impact on 2011 tax levy.
> It would, however, reduce the 2012 tax levy by $230,592. It would
also have an impact on financing of trail improvements. The Council
would have to decide whether to (a) levy taxes for trails maintenance
or (b) eliminate the maintenance costs by removing the trails.
Short-term debt financing for equipment acquisitions (in combination with other
revenue sources) as recommended in the Proposed 2011 and Estimated 2012 budget
in the amount of $665,000 and $600,000 respectively in order to achieve the objective
of a stable tax levy for the foreseeable future.
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7. Capital Improvement Budget and Policy.
The Capital Improvement Budget Policy (page 24 of the Budget Document) states...
• Capital outlay expenditures result in the acquisition of fixed capital assets that
have a value over $1,000 and a useful life of greater than one year.
The assets with values less than $1,000 have a useful life ranging from 3 to 10 years.
Inclusion within the budget provides more transparency in the budget process.
The City of Lakeville is one of the most efficient local governments in the State of
Minnesota. (Lakeville ranks a very favorable 194 out of 225 cities according to the
State Auditor). One of the management tools is attention to detail on capital outlay
acquisitions. Even though an expenditure may be considered insignificant by some
individuals when compared to the total overall budget, attention to details is one of
the many techniques employed by staff to enable the City of Lakeville to operate
efficiently — even if for relatively small dollar amounts.
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8. Provide a comparison of the actions taken by the school board and
County regarding wages.
Dakota County
Dakota County does not have collective bargaining agreements settled yet for 2011
(have not yet opened discussions).
For non -union employees, the Board approved a 1% merit on employees anniversary
date, froze the salary ranges and provided a $400 one time lump sum "medical plan
incentive" payment.
School District 194
The Teachers Collective Bargaining Agreement has no changes to the steps (based on
experience) or lanes (education levels). The Agreement provided $900 additional to
those who where at the top of the step and/or lane. In other words, all members of the
collective bargaining group received a wage increase. .
Collective bargaining groups for clerical and non - certified personnel working with
students received a 1.8% increase in wages. Building administrators and buildings
and grounds staff pay schedules did not increase for current year. Non -union
employees and cabinet members pay was frozen this past year. All these groups did
receive an increase for health insurance premium contributions.
Settlement Summary
2009 -11, 2010 -12
2009 -10 2010 -11
Teachers 0.8% 0.9%
LEAF 1% 1.8%
Food Service 1% 1%
Non - Affils. 0% 3%
Principals
Custodians
0% 2%
0% 2%
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2011 -12
9. Provide an explanation of Forestr osition and ' ro ' ram.
The City funded Oak Wilt grant program is proposed to be eliminated from the 2011
and future budgets. The City Forester will no longer answer requests for information
from public regarding trees or diseased trees. Taxpayers seeking information
regarding tree or diseased trees will be referred to private sector or State of
Minnesota. The City Forester will be assigned primarily to park maintenance duties.
Any duties related to forestry program will be confined to City property. The time
previously associated with providing public consultations will be diverted to Park
Maintenance.
The DNR has an aggressive program which monitors the activities in Minnesota and
neighboring states. City staff has been diligent in staying abreast of potential issues
related to the potentially destructive pest. One of the goals for the coming years is
for City staff, including the City Forester, to develop an Emerald Ash Borer
Management Plan.
10.Provide justification for the addition of a Streets Maintenance
position in 2012.
Approval of the new Streets Maintenance Position is due in part to community
growth, aging streets, and desire of residents to maintain service levels. The proposed
Streets Maintenance Position in October 2012 will result in the Streets Division
having 19.3 full time equivalent employees - the same staffing level it was at in 2007.
From 2007 through 2009, the City has added 3.6 miles (7.3 lane miles) of streets.
Plats approved in 2010 include Quail Ridge 3 Fieldstone Creek 6 and Jamesdale
Estates 2nd. The budget is premised on the assumption of platting 100 and 200
additional lots in 2011 and 2012 respectively. If the new plat estimates become a
reality, the City will have approximately 2 to 4 additional lane miles of new streets in
2011 - 2012. In other words, the City will have added 3 — 4 miles of streets (6 — 8
lane miles) from 2007 to 2012.
Additional factors bearing on this position include rural and urban boulevard tree
trimming, snow removal, storm sewer system inspection and maintenance, pothole
repair, and asphalt patching. The responsibilities for our Streets Division continue to
increase as our streets /infrastructure continues to age and more lane miles are added.
The recommendation as to whether or not to budget for and hire a Street Maintenance
position will be subject to further discussion and evaluation in mid -2011 as the
Council prepares for the preliminary 2012 budget.
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11.Provide justification for the addition of a Police Officer and Police
Department Records Technician in 2012.
The Police Department has the same number of sworn police officers today (52 sworn
officers) as it did in 2008. Residential growth continues, albeit at a slow but steady
pace. By 2012 our community will have grown by another 1500 residents from 2008
to 2012.
Since residents and businesses regard police protection as high priorities, a police
patrol position and police records technician are proposed to be added in 2012 to meet
the needs of new growth.
Time it takes for processing of police records information is taking longer because of
increasing work load but not changes in staffing since 2004. The additional staffing
request will enable the department to process reports and information on a timely
basis for courts and sworn staff.
The recommendation as to whether or not to budget for and hire Police Department
Records Technician position will be subject to further discussion and evaluation in
mid -2011 as the Council prepares for the preliminary 2012 budget.
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Unit
12.What are the proposed 2011 surface water management fees for
commercial and industrial properties?
The surface water management fee is allocated to all parcels, including commercial and
industrial based on the "Residential Equivalent Rate" pursuant to a formula described in
City Ordinance 7 -13. The Residential Equivalent Rate is proposed to be $7.00 per
quarter which is a $.50 increase. Since the fee varies from parcel to parcel depending on
size and amount of impervious surface area, a couple of actual examples are as follows:
Surface Water
Mangement rate
Quarterly fee
Classification
Parcel A
2010
8.88 Acres
Proposed
2011
Lot Area
Impervious area x 34.9 % /42% x 34.9 % /42% x 100.0% x 100.0%
Residential Equivalent 4.2 REU x 4.2 REU x 4.2 REU
8.88 Acres
x $6.50 x $7.00
$ 201.44 $ 216.94 $ 285.29 $ 307.23
The actual language in City Ordinance 7 -13 which states.
1 Single-family residential
Land Use ;Utility Factor
2 ,Agricultural with a homestead ;1.0
3 Duplex ;0.50
4 Manufactured homes 10.25
5 =Townhomes 10.50
6 Apartments 10.25
7 ;Commercial /industrial ;4.2
8 ;Church, school, institutions s4.2
9 ;Golf courses ;4.2
10 ;Parking lots as a principal use
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I Parcel B
2010
.0
Proposed
2011
10.45 acres 10.45 acres
x 4.2REU
x $ 6.50 x $ 7.00
The surface water management fee for each tax parcel classified 1 and 2 is the single -
family residential fee. The fee for classifications 3, 4, 5 and 6 is the single-family
residential fee multiplied by the utility factor. The fee for classifications 7, 8, 9 and 10 is
calculated as follows: fee for single-family residential multiplied by the utility factor
multiplied by the acreage of the parcel. For tax parcels classified 7, 8, 9 and 10 with less
than forty two percent (42 %) impervious surface the fee shall be adjusted by multiplying
the fee by the percentage of impervious surface and then dividing by forty two percent
(42 %). (Ord. 529, sec. 1, 8 -1 -1994)
13. What are the projections for future water rates?
Water rates will increase in 2011 due in large part to debt obligations. Construction
of the water system infrastructure such as wells, towers and the water treatment
facility is financed with water connection charges collected at the time building
permits are issued. The current economic conditions have resulted in a significant
decrease in housing construction and hence reduction in water connection revenues.
Future water rates will depend on a myriad of factors including but not limited to
electrical rates for water production, chemical costs for water treatment, weather
patterns (ranging from wet to dry), and residential community growth. The budget is
premised on the following residential growth assumptions:
2010 2011 2012
Single family 140 165 193
Townhomes 19 20 29
Total 159 185 222
The final payment on the water treatment facility debt is in 2016.
It should also be noted that it is our expectation that Lakeville will continue to have
the lowest tier I water rates in the metro area for the foreseeable future.
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14.Impacts of additional liquor sales competition.
Liquor Fund Budget is premised on a 2.5 to 7.5% decrease in sales at the Kenrick
store because of Costco and Byerlys (and Cub Foods).
Lakeville staff is committed to managing the Liquor operations in a responsible
manner and is determined to meet the goals and objectives of the City of Lakeville
(not private liquor retailers) for the benefit of its residents.
It should be noted that Costco expressed an interest in building a store in Lakeville
but only on the condition that they be allowed to market beer and wine. Minnesota
Law requires municipalities to either operate off sale operations or license off -sale
liquor.
If the City issued off -sale liquor licenses (and therefore relinquished its
authority to operate a liquor store) and if Costco were to have built a store in
Lakeville, the City share of property taxes on a 150,000 square foot retail
operation would have been approximately $50- 60,000 and $380 license
pursuant to Minnesota Statute 340A.
Y If City continues to operate an off -sale liquor store, the community benefits
from (a) $1.1 million per year made available for projects which benefit the
community as a whole and (b) control of alcohol sales.
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15.Budget - Overall.
The proposed 2011 budget, as shown on pages 41 - 42, is $58 million. The comment
was made that the City budget is increasing by $8 million (compared to 2009). In
order to fully comprehend the full width and breadth of the two budget years, one
must also examine the details within the respective funds. The following schedule
provides the comparison.
Funds
General Fund
Special Revenue Funds
Communications
Compensation Liability
Environmental Resources
Economic Development
Debt Service
Capital Projects Funds
Municipal State Aid
Pavement Management
Improvement Construction
Building
Equipment
Park Dedication
Trail Improvement
Storm Sewer
Water
Sanitary Sewer
Tax Increment
Enterprise
Liquor
Utility
Internal Service
Municipal Reserves
Total
Expenditures and Expenses
2011
Proposed
15
380,062
58,354,026
2009
Actual
428,849 409,979
27,968 88,561
657,291 355,420
10,543
11,050,021 10,720,717
275,282 41,719
1,646,186 2,139,854
5,385,000 1,511,759
531,987 203,057
2,509,957 1,391,321
384,000 673,030
159,886
146,541 75,311
216,500 567,767
72,500 255,272
195,797 206,361
2,517,198 2,439,513
10,823,052 9,091,851
Increase/
(Decrease)
20,945,949 19, 650,579 1,295,3 70
18,870
(60,593)
301,871
(10,543)
329,304
233,563
(493,668)
3,873,241
328,930
1,118,636
(289,030)
159,886
71,230
(351,267)
(182,772)
(10,564)
77,685
1,731,201
372,662 7,400
50,205,276 e 8,148,750
To fully understand the changes within each fund, please refer to the details for each
fund within the budget document.
Persons with objections to the proposed budget should provide details of their
recommendations.
16.Microsoft upgrades.
The proposed 2011 budget provides $58,862 for Microsoft upgrades to replace the
Microsoft 2003 software.
The rule of thumb for obsolescence of desktop computers was approximately three
years, at which time the machine was deemed to be near the end of its performance
cycle. The Lakeville IT desktop replacement schedule was based on a four year
rotation in order to maximize the investment. During the 2009 budget process the
rotation was extended to five years (the maximum extended warranty period from
most manufacturers). However, it is still true that advances in operating systems,
multimedia content, and desktop applications do impose increasing demands on
computing power that can only be met by upgrading the desktop computers
supporting those applications. An article by Mary Foley in ZD Net detailed the
anticipated end of life for Microsoft Office that we are currently running:
By Mary Jo Foley I March 25, 2009, 9:19am PDT
"Next month marks the deadlines for support — in some cases, free support,
in other cases, paid — for a handful of older Microsoft Windows and Office
products.
Microsoft is ending mainstream (free) support for Windows XP Home and
Professional, as well as for its Office 2003 suite, on April 14, 2009. It also is
"retiring" Windows Server 2003 Service Pack 1 (SP1), meaning it will no
longer provide support for that four-year-old release.
Microsoft is offering paid, extended support for XP Professional users (who
also have Software Assurance licensing contracts) until April 8, 2014. It also
will provide paid, extended support for Office 2003 through August 4, 2012.
(Microsoft continues to provide free security - specific fixes to customers for its
products, even if they don't pony up for "Extended Hot fix" support until the
extended support date is reached.) "
During previous budget discussions the recommendation was to not switch to MS
Office 2007 but rather to "leap -frog" and wait for the next application release. Based
on that decision budgetary funds were requested for the 2010 budget to upgrade to
MS Office 2010, this request was ultimately delayed until the 2011 budget.
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SCHEDULE A
Capital Projects - Equipment Fund
Finance with Taxes and Other Revenue Sources
General Government
DAS Network Storage 57,292
MS Server 2008 8,358
MS Office Upgrade 7,508
HP LTO -3 Tape Drive Upgrade 5,215
MS Desktop OS -7 2,925
ESX Virtual Server Memory Upgrade 2,155
Virtual Desktop Storage 61,988
Virtual Desktop Servers 94,920
Computer - Desktop NOC 2,813
Debt issuance 21,685 18,863
Other 3,954 8,353
Total General Government 109,092 186,937
Public Safety Police
Squad Cars - equipment + conversion 135,170 105,654
MS Office Suite 15,316
AR -15 Patrol 12,732
Scheduling software - POSS 11,675
Glock Handguns 9,638 1,144
Desktop computers 9,075 25,410
MS Operating System 8,521
AED 6,920 1,384
Taser 4,328 5,193
Traffic Laser 3,735
Cameras 2,692 448
MAAG AR -15 2,070
Oxygen Kits 1,118
PBT 594 1,789
CSO Vehicle + equipment 31,931
Digital Voice Recorders 25,970
ACO vehicle + equipment 24,498
Laptop Computer 2,364
Other 32,415 11,792
Total Public Safety Police 255,999 237,577
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2011 2012
SCHEDULE A
Capital Projects - Equipment Fund
Finance with Taxes and Other Revenue Sources
Public Safety Fire
Toughbook computers 18,297
SCBA Seat Brackets 18,282
Motorola Type V pagers 15,096
Blitz Nozzels 5,769
Ventilation Fans 5,451
Desktop computers 5,445 12,705
Wire access point 5,249
MS Office Suite 4,505
Traffic Light Bars (R1 &3, E -22) 3,830
Apartment Pack Nozzels 3,632
Natural Gas Detection Units 3,386
Laptop Computer 2,364 2,364
MS Desktop OS -7 System upgrades 1,272
Quick Vent Saw 1,159
Motorola Type V pagers 15,096
Other equipment 15,102 5,399
Total Public Safety Fire 108,839 35,564
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2011 2012
SCHEDULE A
Capital Projects - Equipment Fund
Finance with Taxes and Other Revenue Sources
2011 2012
Public Works Streets
Dump Truck with Plow 34,463
Vacuum Excavator 82,039
Fuel System 73,000
1/2 Ton Crew Cab 4WD 23,005
Toolbox and Tools 26,037
Tire Changer and Balancer 16,254
CarteGraph acquisition 13,700
Trailer 9,712
Desktop/Laptop Computers 7,809 3,630
CCTV Inspection System 7,802
MS Office /OS 7 3,893
Vibratory Rammer 2,880
12 -Ton Support Stands 2,110
Magnetic Locator 983
Wheel Loader 75,000
Asphalt Patch Truck 137,355
1/2 ton 4WD Pickup 4,500
3/4 ton 4x4 plow + equipment 4,500
Other 40,377 39,875
Total Public Works Streets 309,601 299,323
Parks & Recreation
Grounds Master 5910 mower 174,794 9,500
Tractor, Farm Loader, & Rear Boom Flail Mower 91,549
Turbo Toolcat & 72" Snow Blower 49,484
1/2 Ton 4x4 Pickup 23,488 4,500
Desktop computers 7,260 5,445
3/4 Ton Pickup with V -Plow 6,071
MS Office Suite 2,703
Line Trimmers (6) 1,924
Pole Saw 641 642
MS Operating System 636
Chainsaw 534 534
70" 3 PT Hitch Rotary Tiller
Other 17,013 10,563
Total Parks & Recreation 376,097 31,184
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