HomeMy WebLinkAbout2.b. Discussion on 2015 Operating Budgets and 2015-2024 CIP Budget �iROSEMOLINT EXECUTIVE SUMMARY
CITY COUNCIL
City Council Work Session: November 10, 2014
AGENDA ITEM: Discussion on 2015 Operating Budgets AGENDA SECTION:
and 2015-2024 CIP Budget Discussion
PREPARED BY: Jeff May, Finance Director AGENDA NO. � �
. .
ATTACHMENTS: Memo on Changes to 2015 Operating
Budgets, 2015 Operating Budget
Summary Pages, 2015 Operating Budget APPROVED BY:
Graphs, Spreadsheets Comparing
Dakota Count Cities, 2015-2024 CIP
Bud et
RECOMMENDED ACTION: Discussion only.
ISSUE
2015 Operating Budgets and 2015-2024 CIP budget.
BACKGROUND
This evening we are discussing both the 2015 OpeYating Budgets and the 2015-2024 CIP budget. The
2015 operating budget was discussed and approved preluivnarily 9/2/14. The attached memo itemizes the
changes that have occurred since that time. I have included the summary pages that Yeflect these changes
as well as graphs that show the 2015 information. These graphs aYe always a part of the final budget
document (along with prior year graphs as well) but staff felt that viewing them now might give you an
opportunity to view them and ask questions if needed. I have also included thYee spreadsheets that show
comparisons to the other cities in Dakota County. They will give the Council an idea of where we stand
when compared to the other cities —at least on a preliminary basis. The operating budgets and levies will
be discussed and approved at the December 2"d budget hearing.
Finally,we have included the draft 2015-2024 CIP budget. This draft was approved by the Planning
Cotnmission at their October meeting. After discussion this evening we would propose bringing this to
the November 18`'' Council meeting for final approval.
SUMMARY
After discussion this evening, staff will prepare the November 18`'' agenda item for the 2015-2024 CIP and
will finish woYking on the 2015 operating budgets foY the December 2"`�budget hearing.
�rROSEMOU�rr
MINNESOTA
M E M O R A N D U M
To: Dwight Johnson, City Administrator
From: Jeff May, Finance Director
Date: November 5, 2014
Subject: Budget Memo — September/ October Changes
Since the preliminary levy was approved at the September 2°d Council meeting a few things
have changed that are being brought forward to the Council at the November 10`h work
session foY discussion before the final levy and budget are prepared for the DecembeY 2°`'
budget hearing. There is a net impact of lowering the Genexal Fund budget by $300 which
does not affect the percentage change fYOm 2014 to 2015. TheYe are changes based on
numbers that the County has provided to us. Finally, there are a couple of changes to the
enterprise funds which have no unpact on the levy. The changes are as follows:
1) -$300 In the General Government budget the line item for "Budget Publications — 101-
41810-01-351.03"was eliininated totally because we are no longer required to publish
anything prior to the budget hearing like we used to be required to do.
2) Dakota County provided us the final "Captured Tax Increment Tax Capacity" figure for
2015's calcularions and also provided us with the "Net Tax Capacity" figure that was
used for the Truth-in-Taxation notices that will be mailed out to all property owners in
early November. These changes—with no changes made by the City—changed our
proposed tax rate fxom 0.44860 to 0.45115. The $300 change listed above changes our
proposed tax rate to 0.45113. The changes from the County changed our 9/2 tax
capacity rate decrease from 2014 of 5.91% to the curYent 5.37% decrease.
3) Based on information received from the Met Council the line item in the Sewer budget
for"Sewer Service Charges—602-49450-01-602.00"was reduced to $1,080,000 based on
the actual charges we will be paying in 2015. This change had no impact on the levy it
only lowered our "Total Funding Requirements" by$64,900.
4) In the Arena Fund "Prime Time Ice Fees— 650-38060.00"was increased by$15,000 to
reflect an increase in the hourly ice time fees. This change has no impact on the levy or
the overall Arena budget.
FUNDING REQUIREMENTS-USES
(INCLUDING FIRE STATION LEVY)
December 2,2014
2014 2015
Adopted Proposed +/-
Departments Budget Budget Difference Percentage
------------------------------------------------------------ ------------------ ---°------------- ------------------ -----------------
Council Budget $252,600 $265,900 $13,300 5.27%
Sales Tax Exemption Savings ($90,000) ($90,000) $0 n/a
Administration Budget 505,600 520,300 14,700 2.91%
Elections Budget 40,000 20,000 (20,000) -50.00%
Finance Budget 464,800 496,100 31,300 6.73%
General Government Budget 374,200 351,100 (23,100) -6.17%
Community Development Budget 929,300 943,900 14,600 1.57%
Police Budget 3,349,700 3,546,200 196,500 5.87%
Fire Budget 437,300 409,300 (28,000) -6.40%
Public Works Operating Budgets:
Government Buildings Budget 504,600 520,100 15,500 3.07%
Fleet Maintenance Budget 677,000 692,800 15,800 2.33%
Street Maintenance Budget 1,348,300 1,332,100 (16,200) -1.20%
Parks Maintenance Budget 833,400 912,400 79,000 9.48% .
Park 8 Rec Budget-General Operating 1,169,100 1,175,700 6,600 0.56°/a
Park&Rec Budget-Steeple Ctr.Operations 61,200 59,500 (1,700) -2.78%
Park&Rec Budget-Activity Center 15,000 32,700 17,700 118.00%
Park&Rec Budget-Special Programs 111,500 105,400 (6,100) -5.47%
Transfers-Arena Assistance 115,000 130,000 15,000 13.04%
------------------ ------------------ ------------------ ----------------
Total Operating Budgets-General Fund 511,098,600 $11,423,500 $324,900 2.93°/a
Building CIP Requirements 24,000 24,000 0 0.00%
Street CIP Requirements 740,000 760,000 20,000 2.70%
Equipment CIP Requirements 490,000 540,000 50,000 10.20%
Insurance Budget Requirements 245,000 245,000 0 0.00%
Port Authority Operating Levy 58,000 58,000 0 0.00%
Bonded Indebtedness 375,622 373,247 (2,375) -0.63%
Bonded Indebtedness-Fire Station Levy 0 0 0 0.00%
Armory Anticipatory Levy(Value 2119/14) 0 0 0 0.00%
"*$2,175,853,425 x.00798%_$117,633"
Water Enterprise Fund 1,504,600 1,686,300 181,700 12.08%
Sewer Enterprise Fund 1,874,300 1,883,800 9,500 0.51%
Storm Water Enterprise Fund 660,300 663,900 3,600 0.55%
Arena Enterprise Fund 504,800 579,800 75,000 14.86%
------------------ ------------------ ------------------ ----------------
Total Funding Requirements $17,575,222 $18,237,547 $662,325 3.77%
---------- ---------- ---------- ---------
---------- ---------- ---------- ---------
NOTE: Special Levies include(1)Bonded Indebtedness,(2)Fire Station Levy and(3)Armory Anticipatory Levies.
FUNDING REQUIREMENTS-SOURCES
(INCLUDING FIRE STATION LEVY)
December 2,2014
2014 2015
Adopted Proposed +/-
Types Budget Budget Difference Percentage
----------------------------------------------------------------------°-----------------------------------------------------------
Internal Revenue Generated:
Licenses and Permits 438,300 535,800 97,500 22.25%
Intergovernmental 580,800 670,200 89,400 15.39%
Charges for Services 848,300 900,800 52,500 6.19%
Fines&Forfeits 125,000 125,000 0 0.00°/a
Recreational Fees 253,600 248,000 (5,600) -2.21%
Miscellaneous Revenues 160,300 112,700 (47,600) -29.69%
Transfers In 3,500 3,500 0 0.00%
Enterprise Revenues 4,544,000 4,813,800 269,800 5.94%
------------------------------------------------------------------------
Total Internal Revenues 6,953,800 7,409,800 456,000 6.56%
Levy Sources:
Special Levies 375,622 373,247 (2,375) -0.63%
General Levy 10,245,800 10,454,500 208,700 2.04%
------------------------------------------------------------------------
Total Lery $10,621,422 $10,827,747 $206,325 1.94%
------------------------------------------------------------------------
Total Revenue Sources $17,575,222 $18,237,547 $662,325 3.77%
---------- ---------- ---------- --------
---------- ---------- ---------- --------
NOTE: Special Levies include(1)Bonded Indebtedness,(2)Fire Station Levy and(3)Armory Anticipatory Levies.
2014 GENERAL PROPERTY TAX LEVY PAYABLE 2015
GENERAL LEVY
GENERAL FUND $8,827,500
BUILDING CIP FUND $24,000
STREET CIP FUND $760,000
EQUIPMENT CIP FUND $540,000
INSURANCE FUND $245,000
PORT AUTHORITY OPERATING LEVY $58,000
-------------------------
TOTAL GENERAL LEVY $10,454,500
BONDEDINDEBTEDNESS
G.O. CAPITAL IMPROVEMENT PLAN (CIP) BONDS 2005A(Authorized-$211,801) $211,801
G.O. IMPROVEMENT BONDS 2006B (Authori2ed-$264,704) $0
G.O. PUBLIC FACILITY REFUNDING BONDS 2010B (Old 2001C) (Port Authority) (Authorized-$161,446) $161,446
G.O. IMPROVEMENT BONDS 2011A(Authorized-$4,137) $0
G.O. IMPROVEMENT BONDS 2012A(Authorized-$611) $0
G.O. IMPROVEMENT BONDS 2013A(Authorized-$4,600) $0
G.O. IMPROVEMENT BONDS 2014A(Authorized-$0) $0
-------------------------
TOTAL BONDED INDEBTEDNESS $373,247
MARKET VALUE BASED REFERENDUMS
G.O. FIRE STATION REFUNDING BONDS, 2005D (Authorized-$141,619) $0
-------------------------
TOTAL FIRE STATION LEVY $0
-------------------------
PRINCIPAL AND INTEREST ON ARMORY BONDS
ARMORY ANTICIPATORY LEVIES ($2,175,853,425 x.00798% _$173,633) (As of 2/19/14) $0
(Authorized-$173,633-Only Levy Amount Due MSABC) -------------------------
TOTAL PRINCIPAL AND INTEREST ON ARMORY BONDS $0
-------------------------
GRAND TOTAL 2014 PROPERTY TAX LEVY $10,827,747
--------------
--------------
Last Updated 10/23/14
SPREAD LEVY COMPUTATIONAL WORKSHEET
(INCLUDING FIRE STATION LEVY)
(Proposed)
2012 2013 2014 2015
----------------- ----------------- ----------------- -----------------
Total Funding Requirements 16,689,426 16,954,894 17,575,222 18,237,547
Less: Internal Revenues 6,357,600 6,495,200 6,953,800 7,409,800
Less: Market Value Based Levy-Fire Station(See Below) 0 0 0 0 (3)
----------------- ----------------- ----------------- -----------------
Equals: Revenues Needed 10,331,826 10,459,694 10,621,422 10,827,747
Add Back in State MVHC Cuts to Reflect Actual Levy 0 0 0 0 (4)
----------------- ----------------- ----------------- -----------------
Levy Certified by City to County Auditor 10,331,826 10,459,694 10,621,422 10,827,747
County Auditor Adjustments(All Subtractions):
Fiscal Disparities Distribution Levy(Metro Area) 1,252,954 1,235,453 1,208,535 1,172,199 (2)
----------------- ----------------- ----------------- -----------------
Spread Levy Used to Compute Local Tax Rate 9,078,872 (1) 9,224,241 (1) 9,412,887 (1) 9,655,548
Increase/(Decrease)from Previous Year in Spread Levy 1.60% 2.05% 2.58%
Market Value Based Referendum Levy-Fire Station 143,654 0 0 0 (3)
(1) Actual Spread Levy Based on Numbers from Dakota County
(2) 2015 Number Provided by Dakota County as of 8/6/14
(3) For 2012 Through 2015 No Levy Needed so No Impact on the Taxpayers
(4)The MVHC Program was Eliminated for 2012 and Replaced with a Market Value Exclusion Program
Last Updated-10/23/14
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GENERALFUND REVENUES
December 2,2014
2014 ADOPTED 2015 PROPOSED +/-
TYPES BUDGET BUDGET DIFFERENCE PERCENTAGE
---------------------------------------------------------- ----------------------------------------------------------------------------------------------------
GENERALFUND REVENUES
General Property Taxes $8,688,800 $8,827,500 138,700 1.60%
Licenses and Permits 438,300 535,800 97,500 22.25%
Intergovernmental 580,800 670,200 89,400 15.39%
Charges for Services 848,300 900,800 52,500 6.19%
Fines and Forfeits 125,000 125,000 0 0.00%
Recreational Fees 253,600 248,000 (5,600) -2.21%
Miscelianeous Revenues 160,300 112,700 (47,600) -29.69%
Transfers In 3,500 3,500 0 0.00%
----------------------------------------------------------------------------------------------------
TOTAL GENERAL FUND REVENUES $11,098,600 $11,423,500 $324,900 2.93%
-------------- -------------- -------------- --------------
-------------- -------------- -------------- --------------
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GENERAL FUND EXPENDITURES
December 2,2014
2014 ADOPTED 2015 PROPOSED +/-
CLASSIFICATIONS/DEPARTMENTS BUDGET BUDGET DIFFERENCE PERCENTAGE
-------------------------------------------------------------- ------------------------- ------------------------- ------------------------- -------------------------
GENERALGOVERNMENT
Councii $162,600 $175,900 $13,300 8.18%
Administration 505,600 520,300 14,700 2.91%
Elections 40,000 20,000 (20,000) -50.00%
Finance 464,800 496,100 31,300 6.73%
General Government 374,200 351,100 (23,100) -6.17%
Community Development 929,300 943,900 14,600 1.57%
Transfers-Arena Assistance 115,000 130,000 15,000 13.04%
------------------------- ------------------------- ------------------------- -------------------------
TOTAL GENERAL GOVERNMENT $2,591,500 $2,637,300 $45,800 1.77%
PUBLIC SAFETY
Police $3,349,700 $3,546,200 $196,500 5.87%
Fire 437,300 409,300 (28,000) -6.40%
------------------------- ------------------------- ------------------------- -------------------------
TOTAL PUBLIC SAFETY $3,787,000 $3,955,500 $168,500 4.45%
PUBLIC WORKS
Government Buildings $504,600 $520,100 $15,500 3.07%
Fleet Maintenance 677,000 692,800 15,800 2.33°/a
Street Maintenance 1,348,300 1,332,100 (16,200) -1.20°/a
Parks Maintenance 833,400 912,400 79,000 9.48%
------------------------- ------------------------- ------------------------- -------------------------
TOTAL PUBLIC WORKS $3,363,300 $3,457,400 $94,100 2.80%
PARKS&RECREATION
Park&Rec-General $1,169,100 $1,175,700 $6,600 0.56°/a
Park&Rec-Steeple Center 61,200 59,500 (1,700) -2.78%
Park&Rec-Senior/Activity Center 15,000 32,700 17,700 100.00%
Park&Rec-Revenue Producing Programs 111,500 105,400 (6,100) -5.47%
------------------------- ------------------------- ------------------------- -------------------------
TOTAL PARKS&RECREATION $1,356,800 $1,373,300 $16,500 1.22%
------------------------- ------------------------- ------------------------- -------------------------
GRAND TOTALS-GENERAL FUND $11,098,600 $11,423,500 $324,900 2.93%
-------------- -------------- -------------- --------------
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Total Taxes (Includes MV Referendums)
City (Estimated)
Rank 2014 Rank 2015
Apple Valley (7) $ 2,599 (4) $ 2,415
Burnsville (4) $ 2,529 (6) $ 2,424
Eagan (2) $ 2,406 (2) $ 2,238
Farmington (11) $ 3,082 (11) $ 2,910
Hastings (9) $ 2,814 (8) $ 2,684
Inver Grove Hts (3) $ 2,417 (7) $ 2,441
Lakeville (5) $ 2,541 (5) $ 2,421
Mendota Hts (1) $ 2,176 (1) $ 2,080
Rosemount (6) $ 2,552 (3) $ 2,371
South St Paul (10) $ 2,866 (10) $ 2,714
West St Paul (8) $ 2,795 (9) $ 2,685
$200,000 Home
City Taxes (Includes MV Referendums)
City (Estimated)
Rank 2014 Rank 2015
Apple Valley (7) $ 908 (6) $ 859
Burnsville (5) $ 844 (4) $ 812
Eagan (2) $ 725 (2) $ 691
Farmington (9) $ 1,191 (8) $ 1,112
Hastings (10) $ 1,197 (10) $ 1,149
Inver Grove Hts (4) $ 834 (7) $ 871
Lakeville (3) $ 750 (3) $ 725
Mendota Hts (1) $ 678 (1) $ 680
Rosemount (6) $ 862 (5) $ 815
South St Paul (8) $ 1,101 (9) $ 1,113
West St Paul (11) $ 1,288 (11) $ 1,275
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MINNESOTA
10-YEAR CAPITAL IMPROVEMENT PLAN (CIP)
BACKGROUND
Historically, the City of Rosemount has usually had some form of 5-year CIP in place to
utilize for its capital improvements. There have been times where just a single year's capital
improvements have been addressed and funded. As the City continues to grow, we believe
that the careful development and continuous utilization of a realistic Capital Improvement
Plan is essential to the proper management of the City. As we looked at developing a new 5-
year CIP, it became apparent that the dilemma that the City of Rosemount faces is one of
continued growth combined with restoration/reconstruction of the older portions of our city.
This being the case, it was almost impossible to develop a plan for a 5-year period that was
very realistic. As work continued on the plan, we decided to explore the possibility of looking
out farther and developing a longer plan that would more realistically allow us to plan for the
City's future. What has evolved is the following 10-year Capital Improvement Plan. We
believe that�reat strides have been made to more accurately plan for the future of the City of
Rosemount. This document is only a working guide that is utilized by the City Council and its
staff to prepare for the future. The first year of the plan will be included as part of the formal
budget that is prepared yearly as part of our Truth-in-Taxation process with the following
years developed as a working tool for future years' discussions.
GENERAL/ADMINISTRATIVE DESCRIPTION
The CIP provides for specific funding of items, the nature of which is not considered
"current" in their use or life expectancy. These items are generally of a higher estimated cost
than $5,000 and will have a life expectancy of 3 years or greater. The source of funding for
these expenditures is typically the general tax levy. In some instances, other funding is
utilized. For example, beginning in 1996, revenues received from user fees are being
designated in various CIP funds for capital improvement/equipment purchases. If these
revenues are realized, the equipment or project will be completed and if the revenue is not
realized the equipment will not be purchased. Individual departments are designated for each
item proposed for purchase in this plan.
TYPES OF CAPITAL IMPROVEMENT FUNDS
Another area of change for the CIP is the implementation of three separate funds to isolate and
better track the types of capital improvements being planned for. The following briefly
describes each of the three:
Building & Facilities CIP Fund - This fund is used to account for the on-going capital
improvements and possible additions to government buildings and other facilities.
Street CIP Fund - This fund is used to account for the on-going street construction and
reconstruction projects within the City and all other major maintenance items related to both
paved and unpaved streets including, but not limited to, street lights, signal lights, sidewalks
and gravel road resurfacing.
Equipment CIP Fund - This fund is used to account for the on-going replacement of and
additions to City equipment.
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