HomeMy WebLinkAboutItem 08Date December 20, 2010
Proposed Action
Staff recommends adoption of the following motion: Move to approve the Resolution approving
the 2011 Budget.
Approval of the motion approves the 2011 budget.
Overview
The City Council approved the preliminary 2011 budget on September 7. The budget was
presented and discussed at the Truth in Taxation hearing on December 6. The attached
Resolution is consistent with the discussions at the November 22 and December 15 Council work
sessions.
Primary Issues to Consider
• Changes to the budget since September 7 are shown on the attachment.
Supporting Information
• Budget Adjustments subsequent to September 7 Exhibits A — F.
nance Director
Resolutions Approving 2011 Budget
Item No.
Financial Impact: $ budgeted: Source: Various funds
Related Documents (CIP, ERP, etc.):
Notes:
General Fund
General property taxes 16,145,897
Licenses and permits 1,131,081
Intergovernmental revenue 961,415
Charges for services 1,221,772
Court fines 294,026
Investment income 125,175
Miscellaneous 81,707
Transfers from other funds 655,652
Mayor and Council 109,245
Committees /Commissions 84,991
City administration 324,397
City Clerk 115,569
Legal counsel 65,132
Planning 355,776
Community and econ. development 271,643
Inspection 940,930
General government facilities 502,975
Finance 570,747
Information systems 468,698
Human resources 305,390
Insurance 289,532
Police 8,503,589
Fire 1,313,579
Engineering 759,688
Streets 2,445, 319
Parks 2,160,919
Recreation 599,531
Arts Center 440,600
Other 211,864
Total General Fund 20,616,725 20,840,114
CITY OF LAKEVILLE
RESOLUTION No.
RESOLUTION APPROVING THE 2011 BUDGET
BE IT RESOLVED by the City Council of the City of Lakeville, Minnesota that the
following 2011 budget, a copy of which is on file in the Finance Directors Office, is
hereby approved and adopted.
(continued)
Fund /Department Revenues Expenditures
ATTEST:
RESOLUTION APPROVING THE 2011 BUDGET (continued
Fund /Department
Special Revenue Funds
Communications
Compensation Liability
Environmental Resources
Economic Development
Debt Service Funds
Charlene Friedges, City Clerk
Enterprise
Debt /Capital
Revenues Expenditures Improvements
598,069 485,856
19,536 27,968
713,073 855,036
2,871 2,871
Special Assessments 1,114,800 1,893,720
Property Taxes 4,680,117 5,508,021
State -aid 828,276 829,668
Tax Increment 725,554 599,182
Water Revenue 1,292,380 1,292,380
Arena Revenue 189,259 197,426
HRA Lease Revenue 775,305 787,224
Capital Projects Funds
Municipal state -aid 8,575 634,282
Pavement Management 1,550,458 1,646,186
Improvement Construction 5,252,350 5,430,000
Building 15,675 531,987
Equipment 1,357,959 2,379,712
Park Dedication 496,200 384,000
Trail 12,000 159,886
Storm Sewer 365,982 477,541
Water 2,045,554 1,644, 973
Sanitary Sewer 157,554 72,500
Tax Increment 218,139 217,607
Internal Service - Municipal Reserves Fund 433,445 424,497
Enterprise - Liquor Fund 14,980,905 14,798,595 159,000
Enterprise - Utility Fund 9,341,553 12,303,778 983,813
Grand Total 67,792,314 74,425,010 1,142,813
APPROVED AND ADOPTED this 20th day of December 2010 by the City Council
of the City of Lakeville, Minnesota.
CITY OF LAKFVILLE, MINNESOTA
By:
Holly Dahl, Mayor
2011 2012
GENERAL FUND ESTIMATE ESTIMATE
GENERAL FUND REVENUES
GENERAL PROPERTY TAXES
Reduce 2011 tax levy ($5,000) to correspond with the elimination
of the 2011 Mayor and Council goal setting retreat facilitator.
General Property Taxes (5,000)
(1)
LICENSES AND PERMITS
(2) Building permit revenue revised estimates.
Plan review fees (23,929) (31,806)
Building (57,676) (77,432)
Plumbing (1,521) (2,058)
Water /sewer (1,521) (2,059)
Mechanical (2,417) (3 222)
Electrical (2,416) (3,222)
INTERGOVERNMENTAL REVENUE
(3} Reduce State aid - police based on 2010 actual amount
received.
CHARGES FOR SERVICES REVENUE
Police
(4) Adjust Police security charges for Pan -O -Prog as follows:
Lakeville Lions (Security, Beer, Brats & Bingo reimb.) 326 335
VFW (Security reimbursement) 27 27
Babe's (Security, Dance reimbursement) 149 153
MISCELLANEOUS REVENUE
Pan -O -Prog Committee reimbursement for portable restrooms,
(5) trash pickup, and staff time to deliver and pickup show mobile. 2,186 2,063
(continued)
Total Revenue Adjustments - Increase (Decrease)
EXHIBIT A
(14,043) (14,043)
(105,835) (131,264)
GENERAL FUND EXPENDITURES
MAYOR AND COUNCIL
(6) Eliminate the 2011 Mayor and Council goal setting retreat
facilitator ($5,000) and a corresponding tax levy reduction.
Professional Services (5,000)
COMMITTEES AND COMMISSIONS
Pan -O -Proq - 1013
(7) Adjust Pan -O -Prog expenses based on the 2010 actual as
follows:
Personnel (Fireworks event) 463 477
Personnel (Non- Fireworks events) 5,268 5,427
Commodities (Non- Fireworks events) 1,234 1,289
Other Charges and Services (Fireworks event) (89) (121)
Other Charges and Services (Non- Fireworks events) (41) (42)
INSPECTIONS
Adjust salaries and benefits based on 2010 personnel
(8) transitions. ( 3,459
GENERAL GOVERNMENT BUILDINGS
Adjust salaries and benefits based on 2010 personnel
(9) transitions. (8,735) (6,010)
POLICE
Patrol - 1220
(10) Adjust personnel and clothing costs for a Patrol Officer to replace
a Sergeant 1/1/2011.
Wages and benefits (41,198) (32,477)
Police Chaplain - 1236
(11) Remove the annual cost of pager rental for the Chaplain. (250) (250)
New Police Station Building Maintenance - 1281
(12) Reduce cost of 2012 lunchroom floor covering replacement. (1,500)
FIRE
(13) Adjust salaries and benefits based on 2010 personnel
transitions.
ENGINEERING
Add the cost of a Traffic Study for Traffic Concerns related to the
(14) Lakeville South High School surrounding area conducted by SRF
Consulting.
PARKS
(15) Adjust salaries and benefits based on 2010 personnel
transitions.
(16) Adjust warming house attendant wages based on normal
weather patterns.
(continued)
2
EXHIBIT A (Cont.)
2011 2012
ESTIMATE ESTIMATE
(19,169) (17,007)
7,500
(11,451) (9,393)
(4,054) (4,062)
GENERAL FUND EXPENDITURES (Cont.)
CONTINGENCY
Reduce the 2010 - 2012 Contingency amounts to be used to
(17) offset the above net budget adjustments for revenue and
expenditures.
OVERALL GENERAL FUND
(18) Adjust 2011 - 2012 Contingency for dental insurance premiums
based on estimated costs.
Adjust Departments for vacation cash outs based on allowable
(19) amounts (incl benefits) for 2011 only and reduce 2011
Contingency accordingly.
General Fund Departments
2011 Contingency
(20) Adjust the Administrative Sergeant Admin Pay (incl bene
2011 only and reduce 2011 Contingency accordingly.
Administrative Sergeant
2011 Contingency
(21) Adjust Police Officers for FTO Pay (incl benefits) for 2011 only
and reduce 2011 Contingency accordingly.
Police Patrol
2011 Contingency
Adjust Police Officer uniform allowance based contractual
(22) settlement for 2011 only and reduce 2011 Contingency
accordingly.
Police Clothing (uniform allowances)
2011 Contingency
Total Expenditure Adjustments - Increase (Decrease)
3
s) fo
EXHIBIT A (cont.)
2011 2012
ESTIMATE ESTIMATE
(39,183) (79,968)
8,914 8,914
55,072
(55,072)
2,850
(2,850)
418
(418)
1 ,470
(1,470)
(105,835) (131,264)
DEBT SERVICE - PROPERTY TAXES FUND
REVENUES
The 2011 Proposed Equipment Fund budget provided the
Issuance of Certificates of Indebtedness to fund the 2011 capital
(1) outlay; the capital outlay will now be funded by a 2010 transfer
from General Fund and 2010 fund balance carryforward.
Remove the corresponding 2012 tax levy and related debt
service payments.
2012 General property tax levy
Total Revenue Adjustments - Increase (Decrease)
4
EXHIBIT B
2011 2012
ESTIMATE ESTIMATE
(230,5992)
(230,592)
EXPENDITURES
The 2011 Proposed Equipment Fund budget provided the
Issuance of Certificates of Indebtedness to fund the 2011 capital
(2) outlay; the capital outlay will now be funded by a 2010 transfer
from General Fund and 2010 fund balance carryforward.
Remove the corresponding 2012 tax levy and related debt
service payments.
2011 Certificates principal maturities due in 2012 (215,000)
2011 Certificates interest on debt due in 2012 (13,263)
2011 Certificates fiscal charges due in 2012 (386)
Total Expenditure Adjustments - Increase (Decrease) - (228,649)
Net Changes - (1,943)
CAPITAL PROJECTS IMPROVEMENT
MUNICIPAL STATE -AID FUND
EXPENDITURES
Increase the City's 2011 cost of the Cedar Avenue 3rd lane -
(1) 151st Street - 179th Street trail lighting by $359,000 and a
corresponding reduction in year 2014 by same amount.
Total Expenditure Adjustments - Increase (Decrease)
5
2011 2012
ESTIMATE ESTIMATE
359,000
359,000
Net Changes (359.008
EXHIBIT C
CAPITAL PROJECTS IMPROVEMENT
CONSTRUCTION FUND
EXPENDITURES
(1) Increase the City's cost share of the County Road 50/60
roundabout design consistent with Dakota County CIP,
Total Expenditure Adjustments - Increase (Decrease)
Net Changes
6
2011 2012
ESTIMATE ESTIMATE
45,000
45,000
(45,000)
EXHIBIT D
CAPITAL PROJECTS - EQUIPMENT FUND
EXPENDITURES
General
Eliminate 2011 Issuance of Certificates of Indebtedness and
(1) related debt issuance costs budgeted under general government
expenditures ($21,685).
Fire
(2) SCBA Seat Brackets for new SCBA purchased in 2010. (18,282)
Purchase tender truck (chassis portion only) in 2010. Truck body )
( 3 ) (91,644
will be constructed in the 2011.
Increase the cost of the 2011 tender truck body portion to be
(4) constructed in 2011 based on the change order dated November
17, 2010.
Streets
(5) Adjust cost of 2 dump trucks with plows. (23,157)
OTHER FINANCING SOURCES (USES)
The 2011 Equipment Fund budget provided the Issuance of
Certificates of Indebtedness to fund the 2011 capital outlay; the
(6) capital outlay will now be funded by a 2010 transfer from General
Fund and 2010 fund balance carryforward. Remove the 2011
Certificates and related debt issuance costs budgeted under
general government expenditures ($21,685).
Total Expenditure Adjustments - Increase (Decrease)
Net Changes
7
EXHIBIT E
2011 2012
ESTIMATE ESTIMATE
(21,685)
1,366
655,000
524,755 (23,157)
(524,755) 23,157
UTILITY FUND - SANITARY SEWER OPERATION
EXPENSES
(1) Adjust MCES budget based on actual.
Total Expense Adjustments - Increase (Decrease)
Net Changes
8
EXHIBIT F
2011 2012
ESTIMATE ESTIMATE
9,001 9,391
9,001 9,391
(9,001) (9,391)