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HomeMy WebLinkAbout09-11-2018 Worksession Packet 0 City of Oak Park Heights Worksession Date: Tuesday, September 11, 2018 Time: 5:30 p.m. Location: Oak Park Heights City Hall t. Call to Order 2. 2019 Budget Discussion 3. Adjourn Page 1 of 21 URFA Memop... , To: Mayor and Council From: Betty Caruso,Finance Director Date: September 11,2018 Re: 2019 Budget Work Session Accompanying this memo are the UPDATED BUDGET SHEETS to the 2019 Preliminary Budget and Workpapers. I did not print an entire budget as so few items changed. PLEASE ADD OR REPLACE THESE SHEETS TO YOUR BUDGETS BOOKS. WORKSHEETS: • Budget Requests(Changes) from the 8/28/18 Work session At our Aug. 28th budget work session items were discussed to reduce our 2019 budget and the related tax levy. Concerns of unspent budget items from year to year were addressed. This worksheet addresses those and other items. It was determined that the tax levy should be reduced to a 2018 level and the use of fund balance was appropriate for the finance salary increase due to the expected hiring of a replacement accountant. The listed changes reduce the tax levy by $48,000 less than 2018 to $5,280,246 and therefore keeps the estimated taxes for residential property to a$0.00 increase for 2019. • General Fund Budget Summary Lots of numbers! This is a history since 2015 of the actual expenditures and the 2018 and 2019 Budgets. The most pertinent items for this budget is the 2019 Budget and the increases/decreases from 2018. Major increases are seen in Finance (wages for replacement accountant); Insurance—due to increases in health insurance and general city insurance; Police- contractual and wages. Major decreases are in Public Works (closer to actual expenditures) and Transfers for Capital Purchasing as discussed by council. The Net effect is a $16,284 increase in expenditures and a $48,255 decrease in the tax levy. • Tax Impact Worksheet The Tax Impact Worksheet has been updated for the proposed tax levy. The levy is approximately I% less than 2018 and the estimated change to the residential properties taxes for 2019 in minimal. • General Fund Balance -Allocable The General Fund has cumulative an allocable balance of$578,270 as stated in the 2017 Management Report. With the use of funds, $136,600, to prepay outstanding debt and reduce future tax levies, the remaining balance to allocate is $441,670. It is proposed to utilize $37,500 to fund the 2019 budget for the replacement accountant wages and benefits during the training period. Page 2 of 21 2019 Budget Work Session-page 2 • General Fund Balance —Allocable-continued The remaining items are suggestions that can be determined now or at a later date. • Summary of Expenditure Chances From Prior Years Budget At the last work session due to time constraints the Summary of Changes to the Prior Year's Budget was not reviewed. It is included for your review to see the changes to the 2019 budget as it compares to the 2018 budget. SUMMARY OF 201:9 BUDGET A summary of the 2019 Budget as included is : • Total Budget Increase of.28% or $16,284 over the 2018 Budget. • The 2019 Budget Tax Levy is $5,280,246, $48,255 decrease or .91% decrease over 2018 tax levy. • The tax impact of this increase is calculated to be between (1.2)% and 1.9% on residential homes ranging in value from$100,000 to $400,000. o The Median home, valued at$225,000 will see an decrease of$5.81. $4.23 of that change is due to the changes in value; and $(10.04) is due to the decrease in the budget. In order to drop the this further, the Council would be required to allocate funds from the General Fund.Balance, increase revenues from other sources or reduce other expenditure or transfers out. 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N 47 o- S O 9 +Qn N O O © 00 o O _ H 7 o O C7 r ,OCf ON n 'On i0 b O O M - m 6 m m n M a LU = W IaZA M T a uvi N a w � a � H w M 6i ro G v w Q5� rn m Q rn M rn m m U o rn ,i upi m y 2S ' o N e m rvd'i• n o fo a °i $ uGi (b Y Z m W Ni M Qi d f� W f0 O m N P �D M P tg �N, of N O N M P N t0 Ui l N M r m P n m Y> M G7 Q N � Z � w cn z 0 (n W Z VJ g ZQ 2 4 Fw- Z w (n U U w z_ (C Z W w H v1 W U U Z �- [ z W r C a g w oG Q Z U a LLI ? = LL LL w w $ Q d w w w a r ¢ w U v> w e a a ua o m z 7n w w w z z F © w o Wo o n © o a a w N J W Z Y n a = x 4 U r J F- g O w a q a r o o 0 > m u� v O w a ¢ } D O G O a G ¢ L m ¢ 0 0 O Z U a m W F C. W i- a ?' Q d U` W W w Fes. U O Q C ^' U � $ W J a U S ¢ U U Q U r `,� :n U Z '� w w Z p O 2 -+ cn J w r w w U 2 a s P ¢ Q Z a d W w m Cw7 7 H U a Q 6 ...1 W '= Q z J� U U :� c- < w d a C a O O J 5 z m (9 r r �- Z 0 0 = 0 5 0 ,� c a o 0 o o p w d W Z o IL U) u� g a r a m U U w r Q H o, v J m U U rz w LL a a a U a r �: C7 n r m Page 15 of 21 BUDGET REQUESTS FROM 8/28/18 BUDGET WORKSESSION THESE ITEMS ARE REFLECTED IN THE PRESENT BUDGET Avg$225,000 ORIGINAL AMENDED DOLLAR 2019 TAX LEVY ACCOUNT NUMBER PAGE DESCRIPTION BUDGET BUDGET IMPACT IMPACT OPERATIONS BUDGET-CHANGE TO TAX LEVY 1. 40100-101 7 COUNCIL SALARIES $ 29,820 $ 34,820 $ 5,000 $ 1.04 40100-410 7 FICA $ 2,284 $ 2,667 $ 383 $ 0,08 2. 40100-203 7 COUNCIL TRAVEL $ 14,000 $ 10,000 $ (4,000) $ 0.83 3. 101-40600-203 12 FINANCE TRAVEL $ 2,500 $ 2,000 $ (500) $ (0.10) 4. 41510-307 20 POLICE-FUEL $ 30,000 $ 25,000 $ (5,000) $ (1.04) 5. 44444-920 32 TRANSFERS DEBT 2009 GO BONDS $ 145,000 $ - $ (145,000) $ (30.81) DEBT 2014 GO BONDS $ - $ 109,000 $ 109,000 $ 22.69 BUDGETED PROJECTS: COPY MACHINE $ 5,000 $ - $ (5,000) $ (1.04) PARKS BUILDING $ 50,000 $ - $ (50,000) $ (10.40) USE OF FUND BALANCE FOR FINANCE SALARIES $ - $ (37,500) $ (37,500) $ (7.80) CHANGES TO TAX LEVY SINCE 8/28/18 WORKSESSION $ 278,604 $ 145,987 $ (132,617) $ (26.55) Changes and Impacts for Recommended Budget.xlsx Page 16 of 21 2019 PRELIMINARY GENERAL FUND BUDGETSUMMARY EXPENDITURES 2015 2016 2017 2018 ADOPTED 2019 INCREASE ACTUAL ACTUAL ACTUAL BUDGET PRELIMINARY (DECREASE) % GENERAL GOVERNMENT GENERAL MANAGEMENT&BUILDING 5142,858 $166,314 $149,357 $167,275 $170,470 $3,195 1.91% MAYOR&COUNCIL $89,488 $86,166 $91,633 $109,504 $108,487 ($1,017) -0.93% LEGAL $44,881 $19,276 $22,898 $30,000 $30,000 $0 0.001% ELECTIONS $1,456 $6,119 $1,660 $6,300 $830 ($5,470) -86.83% CITY ADMINISTRATOR $278,968 $258,577 $276,103 $284,673 $292,730 $8,057 2.83% PLANNING&ZONING $35,035 $27,873 $37,256 $31,500 $31,300 ($200) -0.63% FINANCE $180,336 5194,039 $199,898 $212,990 $255,375 $42,385 19.9095 COMPUTER $36,726 $36,724 $35,760 $47,700 546,600 ($1,100) -2.31% AUDIT $30,555 $25,246 $32,800 $34,000 $35,000 $1,000 2.94% INSURANCE $354,937 $352,279 $388,797 $424,042 $468,205 544,163 10.41% ASSESSING $22,716 $23,068 $24,039 $25,000 $26,000 $1,000 4.00% ENGINEERING $24,310 $14,096 $24,274 $30,000 $25,000 ($5,000) -16.67% COUNCIL CONTINGENCY $8,237 768 786 515,000 $15,000 Lo 0.00% TOTAL GENERAL GOVERNMENT $1,250,503 $1,220,545 $1,285,261 $1,417,984 $1,504,997 $87,013 6,14% PUBLIC SAFETY POLICE $1,282,768 $1,288,955 $1,297,433 $1,463,775 $1,527,550 $63,775 4.36% FIRE PROTECTION 5227,147 $235,587 $246,982 $257,000 $253,200 $6,200 2.41% BUILDING INSPECTIONS $98,575 $97,899 $98,752 $108,614 $109,115 $501 0.46% EMERGENCY MANAGEMENT $975 $97 $2,214 $1,620 $1,620 $0 0.00% ANIMALCONTROL $1,365 5178 920 51,650 700 ja5DJ -57.58% TOTAL PUBLIC SAFETY $1,610,830 $1,522,716 $1,646,301 $1,832,659 $1,902,185 $69,526 3.79% PUBLIC WORKS PUBLIC WORKS-STREET MAINTENANCE $64,547 $57,699 $66,322 $105,675 $84,670 ($21,005) -19.88% PUBLIC WORKS-SNOW REMOVAL $79,726 $93,779 $114,437 $152,000 $153,000 $1,000 0.66% PUBLIC WORKS-STREET LIGHTING $66,935 $65,232 $61,438 $70,600 $67,000 ($3,600) -5.10% ARBORIST $12,535 $430 $623 $5,855 $855 ($5,000) -85,40% SANITATION&WASTE $199,771 $204,434 $203,997 $217,000 5223,300 $6,300 2.90% TREE REMOVAL $35,473 $33,735 $34,725 $35,000 535-0C $0 0.00% TOTAL PUBLIC WORKS $458,987 $455,309 $481,542 $586,130 $S63,825 ($22,305) -3.81% PARKS AND RECREATION PARKS $154,346 $164,239 $142,813 $180,345 $187,315 $6,970 3,86% OTHER EXPENDITURES TRANSFERS OUT $1,527,875 $2,142,004 $2,528,949 $1,791,320 $1,666,400 ($124,920) -6.97% TOTAL GENERAL FUND EXPENDITURE $5,002,541 $5,604,813 $6,084,866 $5,808,438 $5,824,722 $16,284 0.28% REVENUES 2015 2016 2017 2018 ADOPTED 2019 INCREASE ACTUAL ACTUAL ACTUAL BUDGET PRELIMINARY (DECREASE) % TAXES OPERATIONS $ 4,486,056 $ 4,682,211 $ 4,613,003 $ 4,725,501 $ 4,701,246 $ (24,255) -0,51% DEBT $ 559,000 $ 608,000 $ 603,000 $ 603,000 $ 579,000 $ (24000) -3.98%. TOTAL TAX LEVY $ 5,045,056 $ 5,290,211 $ 5,216,003 $ 5,328,501 $ S,280,246 $ (48,255) -0.91% OTHER TAXES $ 59,900 $ 58,432 $ 71,452 $ 74,500 $ 72,500 $ (2,000) -2.68% BUSINESS LICENSES-PERMITS $ 51,713 $ 47,302 $ 44,587 $ 43,610 $ 41,280 $ (2,330) -5.34% NONBUSINESS LICENSES-PERMITS $ 73,991 $ 166,880 $ 128,149 $ 64,000 $ 89,000 $ 25,000 39.06% HNES&FORFEITS $ 64,320 $ 40,864 $ 50,023 $. 40,000 $ 40,000 $ - 0.00% INTERGOVERNMENTAL REVENUES $ 156,910 $ 111,140 $ 138,645 $ 115,527 $ 103,396 $ (12,131) -10.50% CHARGES FOR SERVICES $ 143,335 $ 81,510 $ 90,762 $ 52,600 $ 54,000 $ 1,400 2.66% MISC.REVENUES $ 137,058 $ 191,085 $ 177,330 $ 89,700 $, 106,800 $ 17,100 19.06% TOTAL GENERAL FUND REVENUE $ 5,732,283 $ 5,987,424 $ 5,916,951 $ 5,808,438 $ 5,787,222 $ (21,216) -0.37% TAX LEVY $ 5,022,731 $ 5,191,593 $ 5,193,661 $ 5,328,501 $ 5,280,246 $ (48,255) -0.91% PERCENTAGE CHANGE 3.36% 0.04% 2.60% -0.91% AVG INC 1.27% 9/7/2018 GENERAL FUND EXPENDITURE BUDGETSUMMARY Page 17 of 21 Preliminary Payable 2016 Property Tax Impact Worksheet Taxing District: 1700 Oak Park Heights-GENERAL LEVY&DEBT LEVY Values 8/20/1$ Step 1-Calculate the Taxing District's Tax Rate-Total General and Debt Levy Proposed Budget/Levy 9/14/18 FiCIL' rYeliR7liic�' ,� Item Pay 2018 2019 Change Increase (A) B t 2015 (Decrease) 1. Levu before reduction for state aids $5,328,501 280.241- 77 $ (48,255) 2. StateAic� $0 51- 0.0% 3. Certified Property'ax Le $5,32$501 280,246 -0.9ro 4. Fiscal Dis aritp Porion of Lev $260,335 $272,963 4.9% 5. Local Portion ct 'Lev% $5,058,166 $5,007,283 -1.2% 6 Local Taxable Value S9,305r8471 $10,028,799 7.8% (28,552) MenardsTCV 7 LczaITax Rate 54.452%: 49.929% -8.3% Step 2-Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes: 8. Assumes a 7.10% change in market value from 2017 to 2018,which is the city median change Market Value Homestead Taxing Before Value Taxable District 5 Exclusion Exclutions Market Tax Gross Change Value Value Vague Capacity Taxing in Taxes Actual Pay 2017 ay20i8 M ?b,00U C- 4-U% (87xE)+ o 1. x rem @ 09% 1 012 x D) rem @ 1.25% 9. Estimated Tax District rate as%of total rate: 10. 210,700 18,277 192,423 1,924 1,047.98 11. 9x400 5,834 64,566 646 351.64 12. :40.100 %"631 115,469 1,155 628.87 13. T3,400 16.234 217,166 2,172 1,182.73 14, '=,500 3,625 369,875 3,699 2,014.42 ,posed Pay 2018 r,., i. (L,f (_ % r B, em(cT1.25% (G)x% of total rate. Value Budget 19. 225,660 16,931 :08,729 2,087 1,042.16 -5.81 4.23 -10.04 20. X00,03 - 718 358.46 6.82 10.28 -3.45 21. 150,047 3 630.66 1.79 7.87 -6.08 22, 249,971 1,174.47 -8.26 3.06 -11.32 23. 400,019 1,23 y8,7au :a44 1,991.07 -23"35 -4.16 -19.19 Percentage Change from 2017 to 2018 27. 7.1%1 8.5% 8.5% -0.6% 28. 7.1% 11.2% 11.2% 1.9% 29. 7.1% 9.41, 9.4% 0.391. 30. 7.1% 8.35; 8.31/ -0.7% 31. 7.130 7.8% 7.8% -1.254, Page 18 of 21 9/6/2018 Tax Impact Worksheet-Preliminary 2019.xlsx TAX IMPACT WORKSHEET ALLOCABLE FUND BALANCE 12/31/17 December 31, 2017 Allocable Balance $ 578,270 Call Bonds $ (135,600) 2019 Budget-Finance Wages $ (37,500) Transfer for Travel Budget-Budg Proj $ (4,000) Possible Police Gun Cameras $ (7,000) Unfunded Street- Norell $ (250,000) Balance $ 143,170 The above are suggestions based on the Preliminary Budget Changes and discussions that were had during the work sessions. Page 19 of 21 71 Audit Management Letter General Fund General Fund Balanee.Summary In summary, the fund balance of the General Fund at December 31, 2017, was as follows: FAssignedfor: neral Fund Balance December 31, 2016 2017 $63,813 $71,178 Employee benefits 140,000 171,000 Unassigned: Cash flow reserve 2,365,000 2,426,000 General contingency reserve 846,000 871,000 Snow Plow reserve 137,000 140,000 Tax petition adjustments - 64000 Remaining balance 1,458,519 1,098,270 Subtotal-unassigned t 806,519 4,600,270 Total fund balance $5,010,332 $4,842,448 Less Interfund TIF Loan (400,000) Est Replenish Snow Plow Reserve ( 50,000) Est Replenish Tax Petitions ( 40,000) Est Gash Flow Need Increase ( 30,000) Allocable Balance $578,270 Suggetions: 1) Unfunded Projects Norell Intersection Street Reconstruction 2) Capital Projects 3)Tax Levy Relief Median Value Tax Change $50,000 Reduction ($ 10.40) $100,000 Reduction ($ 20.80) • Page 20 of 21 2019 PRELIMINARY BUDGET SUMMARY OF 2019 LEVY INCREASE/DECREASE AS COMPARED TO 2018 2019 2018 FINAL PRELIMINARY INCREASE LEVY TAX LEVY TAX LEVY OVER 2018 % OPERATIONS $ 4,725,501 $ 4,701,246 $ (24,255) -0.519/ DEBT SERVICE $ 603,000 $ 579,000 $ (24,000) -3.98% TOTAL TAX LEVY $ 5,328,501 $ 5,280,246 $ (48,255) -0.91% SUMMARY OF CHANGES TO LEVY/BUDGET REVENUES CHANGES IN REVENUE INC PERMITS(BLG)/LICENSE 25,000 DEC INTERGOVERNMENTAL REVENUE-SMALL CITIES ASSISTANCE (16,500) INC INTERGOVERNMENTAL REVEUE-RECYCLING GRANT 4,400 INC MISC REVENUE(SR(D&POLICE OT WAGES) 18,000 OTHER CHANGES (3,861) TOTAL CHANGES IN REVENUES $ 27,039 EXPENDITURES CHANGES IN EXPENDITURES PERSONAL SERVICES SALARIES CONTRACTUAL 72,600 RELATED PAYROLL TAXES 25,000 FINANCE-REPLACEMENT HIRE TRANSITION 32,500 ELECTION SALARIES (4,000) CONSULTANT FEES-ARBORIST (5,000) CONSULTANT FEES-ENGINEER (5,000) OTHER CONSULTANTS,LEGAL,AUDIT,ASSESSOR 4,500 CONTRACTUAL TRAVEL AND CONFERENCE-MAYOR AND COUNCIL (4,000) TRAVEL AND CONFERENCE-ALL OTHER DEPARTMENTS (8,000) FIRE CONTRACT 3%PLUS FORMULA-4% 6,200 POLICE TRAINING-COLLEGE TUITION (8,300) POLICE-MAINT BODY CAMERA/WASH COUNTY CONTRACT 12,000 STREET MAINTENACE (22,500) SANITATION 6,300 PARKS CONTACTUAL PESTS/HVAC/PRARIE 3,700 OTHER DEPARTMENT CONTRACTUALS 784 SUPPLIES REDUCTION IN POLICE UNIFORMS-VESTS (4,000) REDUCTION IN POLICE FUEL (5,000) REDUCTION BUILDING INSP SUPPLIES (1,200) PARKS MAINTENANCE SUPPLIES 1,700 OTHER DEPARTMENT SUPPLIES (1,300) INSURANCE GENERAL INSURANCE 8,800 WORKMAN'S COMP 1,800 HEALTH INSURANCE 33,600 OTHER MINOR BUDGET CHANGES TRANSFERS FOR CAPITAL PURCHASES STREET/STORM RENEWAL FUNDS 14,300 DEBT FUNDS (24,000) BUDGETPROJECTS DECREASES: COPY MACHINE (5,000) PARKS BUILDING (50,000) CIVIL DEFENSE SIRENS (7,0Q0) TENNIS COURTS (10,000) COMPREHENSIVE PLAN (26,500) VEHICLES/COMPUTERS (8,200) SMALL CITIES GRANT (16,500) INCREASES: TRAIL EQUIPMENT 8,000 OTHER CAPITAL EXPENSE NEEDS TOTAL 2019 BUDGET INCREASE $ 16,284 USE OF FUND BALANCE (37,500) TOTAL DECREASE FOR PRELIMINARY LEVY $ (48,255) 9/7/2018 Summary of Expenditure Changes From Prior Yr-preliminary 9-11-2018.xlsx Page 21 of 21