HomeMy WebLinkAbout3.a. 2011 Budget DiscussionW)SEMOUNT EXECUTIVE SUMMARY
CITY COUNCIL
City Council Work Session Date: November 10, 2010
AGENDA I IFEM: 2011 Budget Discussion
AGENDA SECTION:
Update
PREPAREI') BY: Jeff May, Finance Director
AGENDA NO.
ATTACHM ::-NTS: Draft Budget Summary Pages and Tax
APPROVED BY:
Rate Comparison Worksheet
RECOMMENDED ACTION: Discussion Only
DISCUSSION
The last time the budgets were discussed was when the preliminary levy was approved at the September Vh
City Council meeting. The purpose of the discussion this evening is to update the Council's input on the
budgets as they were approved in September and identify any further questions to discuss prior to the
budget Public Hearing on December 7t'. The only changes that we currently recommend to the budgets
are the change in the dental insurance premiums that the City is required to pay and some housecleaning
changes to salaries and benefits for employees (GIS Technician position and Public Works Maintenance
position). We had estimated a 10% increase in dental premiums and the rate that we got by switching
providers is an approximate 2.38% decrease. The total of these changes is a net effect of a $3,800
reduction in the General Fund budget.
Included in the packet is a page with the proposed tax rates. At the September 7''' meeting when the
preliminary levy was set we had anticipated a $64 decrease in the City share of taxes on the median valued
home. With the above proposed changes and with information that we have received from the County
(after the preliminary levy was set) the decrease in the City share of taxes is now estimated to be $61. This
is based on updated tax capacity numbers (which will not be finalized until after December 315) and also
updated market value referendum numbers. Coupled with the $77 reduction in the City share of taxes on
the median valued home for 2010 the estimated 2 -year reduction now stands at $138.
Based on the action that you took at the November 1't meeting, we could have an additional reduction in
the budget / levy if any employees take advantage of the waiver of health insurance coverage option. We
will know more about that after the November 19`' open enrollment deadline passes.
One other item of note is regarding the bond levy for the Port Authority refunding bonds that will happen
at the November 16' meeting. If you recall we had mentioned that there would be an approximate $9,500
annual levy savings. This levy savings will begin to occur with the 2011/12 levy after the existing bonds
are paid off February 1, 2012.
We would like the Council to consider the minor revisions noted above before we begin preparing the
final budget document for the budget public hearing.
RECOMMENDATION
Review minor budget changes and identify any other budget questions for preparation of the final budget
for the public hearing.
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FUNDING REQUIREMENTS -USES
(INCLUDING FIRE STATION LEVY)
December 7, 2010
Departments
Council Budget
Administration Budget
Elections Budget
Finance Budget
General Government Budget
Community Development Budget
Police Budget
Fire Budget
Public Works Operating Budgets:
Government Buildings Budget
Fleet Mairtenance Budget
Street Maintenance Budget
Parks Mairitenance Budget
Park & Rec BL.dget - General Operating
Park & Rec Budget - Steeple Ctr. Operations
Park & Rec Budget - Special Programs
Transfers - Arena Assistance
Total Operating Budgets - General Fund
Transfers - De Dt Service Levies
Total Of All Budgets - General Fund
Building CIP Requirements
Street CIP Requirements
Equipment CIP Requirements
Insurance Budget Requirements
Port Authority Operating Levy
Bonded Indebtedness
Bonded Indebtedness- Fire Station Levy
Armory Anticipatory Levy (Value 2118/10)
* *$2,060,560,:''50 x.00798% _ $164,433 **
Water Enterprse Fund
Sewer Enterprise Fund
Storm Water Enterprise Fund
Arena Enterprise Fund
Total Funding Requirements
2010
2011
Adopted
Proposed
Budget
Budget
Difference
Percentage
$256,500
$237,100
($19,400)
-7.56%
520,300
516,600
(3,700)
-0.71%
40,000
22,000
(18,000)
- 45.00%
422,300
422,400
100
0.02%
387,700
385,100
(2,600)
-0.67%
945,700
932,100
(13,600)
-1.44%
3,030,300
3,121,100
90,800
3.00%
301,800
303,600
1,800
0.60%
490,200
491,900
1,700
0.35%
612,300
569,800
(42,500)
-6.94%
1,331,300
1,363,000
31,700
2.38%
723,900
734,600
10,700
1.48%
1,077,500
1,072,700
(4,800)
-0.45%
87,500
87,500
0
0.00%
123,700
102,400
(21,300)
- 17.22%
115,000
115,000
0
0.00%
$10,466,000
$10,476,900
$10,900
0.10%
0
362,376
362,376
n/a
$10,466,000
$10,839,276
$373,276
3.57%
24,000
44,000
20,000
83.33%
700,000
710,000
10,000
1.43%
439,000
439,000
0
0.00%
275,000
245,000
(30,000)
- 10.91%
50,000
58,600
8,600
17.20%
729,471
168,914
(560,557)
- 76.84%
142,273
143,654
1,381
0.97%
80,000
86,000
6,000
7.50%
1,353,900
1,174,000
(179,900)
- 13.29%
1,671,300
1,679,100
7,800
0.47%
670,300
672,500
2,200
0.33%
458,000
- ----------- - -----
426,400
---------- ------
(31,600)
--------
-6.90%
$17,059,244
$16,686,444
--- - --- --
($372,800)
--------------- -
- 2.19%
NOTE: Special Levies include (1)Bonded Indebtedness, (2)Fire Station Levy and (3)Armory Anticipatory Levies.
December 7, 2010
Types
FUNDING REQUIREMENTS- SOURCES
(INCLUDING FIRE STATION LEVY)
Internal Reve•we Generated:
Licenses � nd Permits
Intergover imental
Charges fcr Services
Fines & Forfeits
Recreational Fees
Miscellaneous Revenues
Transfers n
Enterprise Revenues
Total Irtemal Revenues
MVHC Cuts tirade Later To Include in Levy
Levy Sources:
Special Levies
General Levy
Total Levy
Loss of MVHC from State Funding
Total Revenue Sources
2010 2011
Adopted Proposed
Budget Budget
--- --------- - -- -- -- ---------- - - - - ---
Difference Percentage
382,600
360,100
(22,500)
-5.88%
566,500
624,700
58,200
10.27%
655,900
658,400
2,500
0.38%
125,000
125,000
0
0.00%
267,300
252,300
(15,000)
-5.61%
178,200
181,300
3,100
1.74%
3,500
3,500
0
0.00%
4,153,500
3,952,000
(201,500)
- 4.85%
6,332,500
6,157,300
(175,200)
-2.77%
412,575
429,507
951,744
398,568
(553,176)
- 58.12%
10,187,575
10,560,083
372,508
3.66%
$11,139,319
--------------
$10,958,651
-- ---------------
($180,668)
-1.62%
$412,575
$429,507
$16,932
4.10%
--- ---------- ------
$17,059,244
----------- --- ----- -----------
$16,686,444
- - - - -- ---------------
($372,800)
-2.19%
NOTE: Spec al Levies include (1)Bonded Indebtedness, (2)Fire Station Levy and (3)Armory Anticipatory Levies.
2010 GENERAL PROPERTY TAX LEVY PAYABLE 2011
GENERALLEVY
GENERAL FL,ND
$9,063,483
BUILDING CIP FUND
$44,000
STREET CIP 'FUND
$710,000
EQUIPMENT l:IP FUND
$439,000
INSURANCE FUND
$245,000
PORT AUTHORITY OPERATING LEVY
$58,600
TOTAL GENERAL LEVY $10,560,083
BONDEDINDEBTEDNESS
G.O.
PUBLIC FACILITY BONDS 2001 C (Port Authority) (Authorized - $168,914)
$168,914
G.O.
COMMUNITY CENTER REFUNDING BONDS 2001 E (Authorized - $91,883)
$0
G.O.
IMPROVEMENT BONDS 2003A (Authorized - $86,354) (City Assumed Special Assessments)
$0
G.O.
CAPITAL. IMPROVEMENT PLAN (CIP) BONDS 2005A (Authorized - $210,764)
$0
G.O.
EQUIPMENT CERTIFICATES 2006A (Authorized - $87,150)
$0
G.O.
IMPROVEMENT BONDS 2006B (Authorized - $268,201)
$0
G.O.
EQUIPMENT CERTIFICATES 2007B (Authorized - $107,022)
$0
PUBLIC
SAFETY REVENUE BONDS 2007 (Dakota Communications Center) (Authorized - $65,258)
$0
G.O.
EQUIPMENT CERTIFICATES 2008A (Authorized - $94,265)
$0
TOTAL BONDED INDEBTEDNESS $168,914
MARKET VALUE BASED REFERENDUMS
G.O. FIRE STATION REFUNDING BONDS, 2005D (Authorized - $143,654) $143,654
TOTAL FIRE STATION LEVY $143,654
PRINCIPAL AND INTEREST ON ARMORY BONDS
ARMORY AW ICIPATORY LEVIES ($2,060,560,350 x.00798% = $164,433) (As of 2/18/10) $86,000
(Authorized $164,433 - Only Levy Amount Due MSABC) _ _____________ _________ _,
TOTAL PRINCIPAL AND INTEREST ON ARMORY BONDS $86,000
GRAND TOTAL 2010 PROPERTY TAX LEVY $10,958,651
Last Updated 11/3/10
SPREAD LEVY COMPUTATIONAL WORKSHEET
(INCLUDING FIRE STATION LEVY)
(Proposed)
2008 2009 2010 2011
Total Funding Requirements
17,855,312
17,288,034
17,059,244
16,686,444
Less: Internal Revenues
6,526,300
6,210,900
6,332,500
6,157,300
Less: Market )d "alue Based Levy - Fire Station (See Below)
144,417
146,084
142,273
143,654 (3)
Equals: Revenues Needed
------ ---- - - - - --
11,184,595
– ----- – ----- —
10,931,050
-------- - - ----
10,584,471
---------------
10,385,490
Add Back in Stare MVHC Cuts to Reflect Actual Levy
0
350,330
412,575
429,507
Levy Certified by City to County Auditor
------- -- - -----
11,184,595
-- ---- --- - --
11,281,380
- --- --- - - -- --
10,997,046
---------------
10,814,997
County Auditor Adjustments (All Subtractions):
Fiscal Disparit!es Distribution Levy (Metro Area)
968,892 1,141,159
1,195,913
1,299,717 (2)
Spread Levy Used to Compute Local Tax Rate
---- — ------- — -- - - - - --
10,215,703 (1) 10,140,221 (1)
- ----- - - ----
9,801,133 (1)
----- ---__ --
9,515,280
Increase /(Eiecrease) from Previous Year in Spread Levy
-0.74%
-3.34%
-2.92%
Market Value Based Referendum Levy - Fire Station
144,417 146,084
142,273
143,654 (3)
(1) Actual Spread Levy Based on Numbers from Dakota County
(2) 2011 Number Provided by Dakota County as of 8/9/10
(3) Market Value Based Levy for Fire Station - Based on $143,654 Levy Spread to Taxable Market Value on 2118/10
Last Update from Dakota County 8/1/10 Shows the Levy of $143,654 / $2,056,062,750 = $.0699 per $1,000 as our Estimate
Last Updated - 11/3/10
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