HomeMy WebLinkAbout2024 Annual Budget Report - tnt
City of Oak Park Heights
2024 Annual Budget
Page 1
2024 Annual Budget
Table of Contents
City Officials 3
Budget Process 4
General Fund Revenues 6
General Fund Expenditures 8
Tax Levies, Tax Capacity and Tax Capacity Rate 9
Debt Service Funds 14
Budgeted Projects Fund 14
Exhibit A- General Fund Expenditure Budget Summary 16
Page 2
Oak Park Heights City Officials
Position Term Expires
Mayor Mary McComber 12/31/2024
Councilmember Chuck Dougherty 12/31/2024
Councilmember Mike Liljegren 12/31/2026
Councilmember Mike Runk 12/31/2024
Councilmember Carly Johnson 12/31/2026
City Staff
Jacob Rife – City Administrator
Betty Caruso – Finance Director
Stephen Hansen – Police Chief
Andrew Kegley– Public Works Director
Consultants
City Auditor - Redpath and Company
Kevin Sandstrom – City Attorney, Eckberg, Lammers
Lee Mann – City Engineer, Stantec
Page 3
Budget Process
The annual budget process is a thorough review of all City revenues and expenditures for the
current and upcoming year. There are many uncontrollable factors the City must comply
with that affect both the amount of revenues the City receives and the amount the City must
expend in order to provide the current level of services. There are also numerous unfunded
mandates the City must comply with, such as:
Revenues
Tax exempt property – City must still maintain police/fire protection, streets, etc.
Limitations of local special assessments.
Local improvement feasibility reports requirements.
Limitation of maximum penalties and fines for ordinance violations.
Truth in taxation requirements.
Limitation on fees for licenses, i.e. off-sale and Sunday on-sale liquor, fireworks.
Expenditures
Pay equity, implementation and reporting.
Worker’s compensation.
Public pensions.
Continuation of health and life insurance coverage.
Prevailing wages paid on public contracts.
Veteran’s preference.
Mandatory binding arbitration for employee classes such as police and firefighters.
Various public safety requirements i.e. Peace officer standards and training,
confined space entry, suspense file reduction, tobacco compliance checks.
Building code administration and limits to permit fees for minor improvements.
Numerous environment requirements i.e., wastewater treatment standards Wetland
Conservation Act, recycling programs, waste collection practices, drinking water
standards, surface water management plans, Federal Clean Water Act, Wellhead
Protection, Wastewater permit requirements, and storing of hazardous substances
reporting.
Planning requirements for land use, zoning, building codes.
● Comprehensive plan updates.
Conducting elections including paying judges, absentee ballots and recounts.
Record keeping requirements for Data Practices Act and retention schedules.
Competitive bidding.
Open Meeting Law notices, agendas and minutes.
Various financial reporting requirements, i.e. budget, audit reports, TIF reports,
building inspection fee reporting, business subsidy reports, outstanding debt
reports, continuing disclosure reports.
Page 4
Budget Process
The City Council and staff engage in a thorough budget process each year in order to present
a fair and balanced budget for the citizens of Oak Park Heights.
1. The annual budget process commences in June/July of each year with the Finance Director
distributing budget worksheets to the department heads for completion. The City Council
is requested to inform the Finance Director of any special requests they may have for the
budget.
2. The department heads determine the anticipated expenditures and budget requests for the
upcoming year. These requests are submitted to the Finance Director and Administrator
for review by the end of July.
3. The Finance Director compiles a draft of the preliminary budget and submits it to the
City Council.
4. The City Council schedules workshops for discussion and review of the preliminary
budget. There are usually 2 to 3 workshops held during the month of August and the first
week in September. All workshops are public meetings and the public is welcome to
attend.
5. After all input and requests have been considered, the Finance Director makes revisions
to the preliminary budget and submits it to Council for approval of the proposed budget
and tax levy. Per Minnesota State Statute this must be completed and certified to the
County no later than September 30.
6. The City Council sets the date for the Truth in Taxation meeting requirements. The City
is required to hold a meeting in which the public is allowed to speak and the budget and
levy is discussed. The hearing may be a part of a regularly scheduled meeting. The dates
must be certified to the County no later than September 30.
7. Council conducts additional workshops to discuss any additional changes to the budget
due to updated revenue and/or expenditure information, i.e. insurance rates, contract fees,
etc.
8. The Truth in Taxation meeting is held between November 25 and December 28.
9. The final budget and levy must be certified to the County by December 28, 2023 and to
the Minnesota Department of Revenue after the levy is adopted.
Page 5
2023/20242023/2024
20202021202220232024BudgetBudget
ActualActualActualBudgetBudgetInc (Dec)%
Taxes
Operations$ 4,684,194 $ 5,112,012 $ 5,455,373 $ 5,758,260 $ 6,101,680 343,420 5.96%
Debt Levy 579,000 579,000 579,000 579,000 575,000 (4,000) -0.69%
Total Taxes$ 5,263,194$ 5,691,012$ 6,034,373$ 6,337,260$ 6,676,680$ 339,4205.36%
Over (Under ) Tax Collcetions-actual 1,424 (3,428) (10,017) - - -0.00%
Tax Abatements (25,296) (22,069) (102,148) - - - 0.00%
Other Taxes 68,880 77,695 73,722 79,000 83,500 4,500 5.70%
Business Licenses-Permits 33,612 42,110 50,200 38,550 45,120 6,570 17.04%
Non-Business Licenses-Permits 143,116 113,616 127,804 80,500 60,500 (20,000) -24.84%
Fines & Forfeits 35,753 42,518 26,800 28,000 28,000 - 0.00%
Intergovernmental Revenues 481,658 185,517 126,012 111,750 195,200 83,450 74.68%
Charges for Services 32,077 41,605 43,808 32,200 31,300 (900) -2.80%
Miscellaneous Revenues 147,515 216,487 168,248 136,000 177,340 41,340 30.40%
Other Income - 3,999 - - 0.00%
918,739 698,050 504,429 506,000 620,960 114,96022.72%
Use of Fund Balance - - - - 51,000 51,000
Total Revenues$ 6,181,933$ 6,389,062$ 6,538,802$ 6,843,260$ 7,348,640$ 505,380 7.39%
General Fund Revenues
The City relies on tax revenue to fund the City’s budget. Other sources of revenues are limited
due to the nature of city business. State and Federal government regulations limit the ability
to raise additional revenues, such as charges for licensing and permits. The Proposed 2024
budget is supported by a $6,676,680 tax levy or 90.9% of the total revenue budget. Some
factors affecting revenues are:
Decreases in Building permits is projected based on the expected growth and
development for 2024
Intergovernmental Revenue increase due to a new State Revenue - Local
Government Aid.
Other Revenue, includes funding for the School Liaison Officer and overtime bill
backs for our officers working for various school activities and commercial
requests. Increases are reflective of current trends.
The following is a summary of the revenue dollars which fund the city operations from
2020 through budgeted 2024.
General Fund Revenue Summary
The Debt tax levy is budgeted for in the General Fund and transferred to Debt Service Funds
to make the debt payments for the various bond issues. For 2024, the Debt levy of $575,000
was added to General Fund Levy with a corresponding transfer expenditure of $575,000 to
the debt service funds.
The total 2024 Revenue Budget is $7,348,640. This is an increase of 7.39% or $505,380
compared to the 2023 Revenue Budget. The 2024 Tax Levy of $6,676,680 is an increase of
$339,420 or 5.36% increase compared to the 2023 Tax Levy of $6,337,260.
Page 6
ActualActualActualBudgetBudget
Revenue Source20202021202220232024
Taxes (Includes Other Taxes)86.25%90.29%93.41%93.76%91.99%
Taxe Abatements-0.41%-0.35%-1.56%0.00%0.00%
Licenses/Permits 2.86%2.44%2.72%1.74%1.44%
Fines & Forfeits 0.58%0.67%0.41%0.41%0.38%
Intergovernmental Revenue 7.79%2.90%1.93%1.63%2.66%
Charges for Services 0.52%0.65%0.67%0.47%0.43%
Other Revenue 2.39%3.39%2.57%1.99%2.41%
Use of Fund Balance----0.69%
The following chart shows the percentage of revenue sources to fund the 2020 through
2024 budget or actual expenditures for the peiods.
Tax Abatement adjustments from the county for commerical properties during 2020– 2022
have reduced the amount of revenue that the city collects annually. The total amount of
abatments for 2023 is not reflected in the above percentages nor in the revenue summary as
the total amount is unknown at this time. However, major adjustments could be forthcoming
due to the large petitions filed at the County by property owners. The City is prepared to fund
some of the abatements with a designated portion ($100,000) of the fund balance to provide
revenue should large abatements may be granted by the County.
Page 7
2023-2024
20202021202220232024INCREASE
ACTUALACTUALACTUALBUDGETBUDGET(DECREASE)%
EXPENDITURE CATEGORY
GENERAL GOVERNMENT$1,457,641$1,452,699$1,580,645$1,720,145$1,839,420$119,2756.93%
PUBLIC SAFETY 1,878,943 1,863,765 2,015,117 2,294,870 2,372,570$77,7003.39%
PUBLIC WORKS 318,391 362,454 506,788 409,195 480,450 $71,25517.41%
PARKS 142,456 154,497 137,636 205,850 213,400 $7,5503.67%
SANITATION 236,280 241,857 246,910 319,600 377,300 $57,70018.05%
TOTAL GENERAL OPERATIONS$4,033,711$4,075,272$4,487,096$4,949,660$5,283,140$333,4806.74%
CAPITAL IMPROVEMENT$1,986,912$1,241,665$1,299,050$1,314,600$1,425,000$110,4008.40%
TRANSFER-LGA FUND 65,700$65,700-
DEBT$579,000$579,000$579,000$579,000$575,000($4,000)-0.69%
TOTAL TRANSFERS$2,565,912$1,820,665$1,878,050$1,893,600$2,065,700$172,1009.09%
TOTAL EXPENDITURES$6,599,623$5,895,937$6,365,146$6,843,260$7,348,840$505,5807.39%
General Fund Expenditures
The Proposed 2024 budget for General Fund Expenditures is $7,348,840. This includes
expenditures for operations and transfers for capital projects and debt service. The 2024
operations budget is $5,283,140 as compared to the 2023 operating budget of $4,949,660, a
6.74% increase. Transfers for Debt Service and Capital Projects for 2023 are $2,000,000
which compares to $1,893,600 for 2023 a 5.62% increase. Additionally, the expenditures
include a transfer of the Local Government Aid (new state revenue for 2024) of $65,700 to
the fund balance to be considered in future budgets for the use in the loss of revenue or the
increase in expenditures due to the decreases of the Public Utility Value. The transfer for
2024 includes the increase of $130,000 for funding the trail program which includes mill and
overlay and replacement of the city’s pathways. This project is planned for the next 5 years.
Other increases in the Transfers is for funding and maintaining the Street Maintenance Fund,
for the future mill and overlay and seal coating of many of the City roadways over the next
several years. The Capital Transfers includes funding for the City’s purchase and
replacement of equipment, buildings, and vehicles. This annual funding forgoes the city from
issuing debt and incurring additional expenses for interest/financing for the capital
improvements and equipment.
The following is a Summary of Actual and Budgeted Expenditures by category for 2020
through 2024.
For a list of department expenditures see Exhibit A- 2024 General Fund Expenditure
Budget Summary.
The General Fund Operations Expenditures are distributed as follows. (This is reflective of
operations only and does not include the transfers to other funds.)
Page 8
20202021202220232024
ACTUALACTUALACTUALBUDGETBUDGET
EXPENDITURE CATEGORY
GENERAL GOVERNMENT36.14%35.65%35.23%34.75%34.82%
PUBLIC SAFETY46.58%45.73%44.91%46.36%44.91%
PUBLIC WORKS7.89%8.89%11.29%8.27%9.09%
PARKS AND RECREATION3.53%3.79%3.07%4.16%4.04%
SANITATION5.86%5.93%5.50%6.46%7.14%
TOTAL GENERAL OPERATIONS100.00%100.00%100.00%100.00%100.00%
The chart below indicates where the City has or expects to incur its operational
expenditures in the 2020-2024 years.
Tax Levies, Tax Capacity and Local Tax Rate
Tax Levies
The proposed payable 2024 levy for the City of Oak Park Heights that was submitted to
Washington County for the TNT parcel specific notices was $6,676,680. No changes have
been made to the budget since the preliminary adoption of the tax levy.
The tax levy of $6,676,680 includes the amount for operations of $6,101,680 and the general
obligation debt levies of $575,000. Beginning in 2012 the City included the total Special
Debt Levy in the General Tax Levy as a planning strategy should levy limits be implemented
by the state. This would allow the City to build its tax base from which levy limits are
calculated on. The comparison levy for 2023 and 2024 is as follows:
(Decrease)
2023 2024 Increase
General Fund $5,785,260 $6,101,680 $343,420
Debt Levy added to Gen Fund 579,000 575,000 $ (4,000)
Total General Fund Levy $6,337,260 $6,676,680 $339,420
A Summary of the proposed increase of the levy for 2024 is made up of the following changes
as compared to the 2023 Budget:
Page 9
2024 PROPOSED BUDGET
SUMMARY OF 2024 LEVY INCREASE/DECREASE AS COMPARED TO 2023
2024
2023 FINALPROPOSEDINCREASE
LEVYTAX LEVYTAX LEVYOVER 2022%
OPERATIONS$ 5,758,260 $ 6,101,680$ 343,4205.96%
DEBT SERVICE$ 579,000 $ 575,000$ (4,000)-0.69%
TOTAL TAX LEVY$ 6,337,260 $ 6,676,680$ 339,4205.36%
SUMMARY OF CHANGES TO LEVY/BUDGET
REVENUES
CHANGES IN REVENUE
INC IN PILOT TAXES, ROOM TAX 4,500
INC IN LICENSES & PERMITS 6,600
DEC IN BUILDING PERMITS (20,000)
INC INTERGOVERNMENTAL REVEUE- POLICE AID 17,800
INTERGOVERNMENTAL -LGA 65,700*
INC MISC REVENUES- POLICE BILL BACK IN OT 30,000
INC MISC REVENUES- SRO BILLING 7,700
OTHER MISC CHANGES 2,680
USE OF FUND BALANCE
51,000
TOTAL CHANGES IN REVENUES$ 165,980
EXPENDITURES
CHANGES IN EXPENDITURES
PERSONAL SERVICES
SALARIES CONTRACTUAL/RELATED TAXES 107,300
INCREASE IN OVERTIME 900 VS 1000 HRS 17,500
DUPLICATE WAGES - FINANCE DIRECTOR 25,000*
EMPLOYEE BENEFITS-INS 5,400
CONTRACTUAL
CONSULTANTS-LEGAL/ENG/PLAN FOR TRANSITION 26,000*
CONSULTANTS-LEGAL/ENG/PLAN/ASSESSOR/AUDIT 8,600
BUILDING MAINTENANCE 12,800
UTILITIES 5,800
COMPUTER MTE 4,000
SNOW PLOWING 50,000
STREET MAINTENANCE 13,000
FIRE (23,500)
SANITATION 58,000
SUPPLIES 5,000
INSURANCE
GENERAL INS 2,300
WORKMAN'S COMP 9,800
OTHER MINOR BUDGET CHANGES 6,500
TRANSFERS FOR CAPITAL PURCHASES
STREET/STORM RENEWAL FUNDS 11,300
LGA 65,700
DEBT (4,000)
BUDGETPROJECTS
INCREASES (DECREASES):
TRAIL EQUIPMENT 10,300
TRAIL MAINTENANCE 130,000
SEAL COATING (50,000)
OTHER MINOR ADJUSTMENTS 8,600
TOTAL 2023 BUDGET INCREASE$ 505,400
TOTAL INCREASE FOR PROPOSED LEVY$ 339,420
Page 10
Market Value
Market Value Exclusion CalculationMarket ValueAfter MVHE
Market Value of Residential Home $ 250,000$ 250,000
Exclusion of the first $76,000 X 40%$ (76,000) $ (30,400)
Add Back Remaining at 9%$ 174,000$ 15,660
Taxable Market Value$ 235,260
Tax Capacity Calculation
Class Rate 1% Firs t $500,000 of Value$ 2,353
Class Rate 1.25% > $500,000$ -
Total Tax Capacity$ 2,353
Tax Capacity
The City’s estimated 2024 tax capacity value is $12,263349 (adjusted for the change in Xcel
values) This represents a 5.0% increase in tax capacity value over the 2023 final value of
$12,253,809. This value is used to calculate property taxes for individual properties. The
total tax levy is distributed over the total tax capacity of all the Oak Park Heights properties.
Tax capacity value is market value, adjusted for the Market Value Homestead Exclusion,
multiplied by the class rates. Class rates are established by the State of Minnesota and have
not changed since 2002.
The current class rates for residential property is 1% of taxable market value for the first
$500,000 of value and then 1.25% on the remaining value of the property – Example of a
$250,000 home’s tax capacity value calculation is as follows:
The current class rates for commercial property is 1.5% of market value for the first $150,000
of taxable market value and then 2% on the remaining value of the property – Example of a
$250,000 and a $600,000 commercial business tax capacity is calculated below.
Mkt Value Tax Cap Mkt Value Tax Cap
Commercial Property Mkt Value $250,000 $600,000
1.5% of first $150,000 (150,000) $2,250 (150,000) $2,250
Balance at 2% 100,000 2,000 450,000 9,000
Total Tax Capacity $4,000 $11,250
The median market value for residential property is estimated to have increased by 10% for
2024 as compared to 2023. Commercial Property increased 16.1%, and Public Utility values
have decrease by 6.0%.
Page 11
TAX CAPACITY
TNTADJUSTED
NOTICEXCEL VALUES
202320242024
TAXABLE MARKET VALUE$ 1,061,753,300 1,129,506,1001,114,293,500
TAX CAPACITY 15,715,572 16,828,076 16,528,076
TAX INCREMENT FINANCING VALUE (318,006) (306,035) (306,035)
LESS POWER LINES (161) (161) (161)
FISCAL DISPARITY CONTRIBUTION (3,143,596) (3,358,531) (3,358,531)
NET TAX CAPACITY$ 12,253,809 $ 13,163,349$ 12,863,349
The Department of Revenue (DOR) provides the values for the Public Utility Properties.
This is approximately 28% of the City’s total taxable values. The DOR doesn’t certify the
corrected negotiated values to the County in a timely manner for them to include the correct
values in the Truth in Taxation Notices that are mailed to the taxpayers. The values used for
the TNT notice is overstated, therefore misstating the city’s tax rate and ultimately the
estimated tax calculated for the City’s tax reflected on the notices. For the 2024 TNT notices,
Utility Property was included at a similar value used in 2023. Actual Public Utility values
certified to the County after the calculation for the notices was -6.0% less. This reduction in
value reduced the City’s total tax capacity value by $300,000.
The Total Tax Capacity for 2023 and 2024 Tax Years is calculated in the following chart:
The Tax Capacity is composed of Residential, Commercial and Public Utility properties.
The graph reflects the 2023/2024 estimated values by each class of property.
Page 12
COMPARISON OF RESIDENTIAL TAXES 2020-2024
20202021202220232024
MEDIAN VALUE PER COUNTY FOR CITY OF OPH $ 246,000 $ 252,000 $ 250,000 $ 307,800 $ 332,800
INC (DEC) IN MKT VALUE (PER COUNTY)9.80%1.10%3.20%15.40%10.00%
TAX CAPACITY $ 9,966,194 $10,629,046 $ 11,051,997 $12,253,809 $ 12,863,349
TAX RATE50.17650.83851.75348.98549.2957
CALCULATED TAXES $ 1,158.57 $ 1,207.10 $ 1,204.98 $ 1,432.81 $ 1,604.63
The unique total tax capacity of the city that is shared by residential, commercial and public
utility on approximately 1/3 basis for each. The result of this shared capacity for residential
property means that 2/3 of the tax burden is shared by the commercial property along with
the public utility, Xcel Energy.
A change in valuation in anyone of the separate classes can have an impact on the remaining
properties. For 2024 adjustment of -6.0% to the Public Utilities, the 10% increase in
residential properties and the 16.1% increase to commercial property shifts the share of the
tax capacity to residential properties. Residential share of taxes increased to 39% from 37%
for 2023.
Local Tax Rate
The City’s Tax Rate for the general levy for 2024 is estimated to be 49.2957% per $1,000 of
tax capacity value. This represents an increase of <1% from 2023 rates of 48.9849%.
The Tax Rate is applied to the tax capacity value of the property to calculate the property
taxes due. A decrease in tax rate would mean a decrease in taxes if the tax capacity value of
the property remained the same from one year to the next, while an increase in tax rate should
increase the taxes for that property.
With the proposed General Fund budget of $7,348,640 supported by a tax levy totaling
$6,676,680 - residential properties in the City will see an estimated 12% increase to their
taxes. See the following comparison of taxes for a Median Value Oak Park Heights
Residence.
Page 13
SCHEDULE OF DEBT SERVICE PAYMENTS TO MATURITY
2012 ADV2014
REFUNDING GO BNDSTOTAL
BONDS PAYABLE$ 2,605,000$ 635,000 $ 3,240,000SPECIALUTILITY ADDITIONAL SCHEDULEDCASH
INTEREST PAYABLE$ 170,947$ 28,350 $ 199,297ASSESSMENTTRANSFER TAX LEVY TAX LEVYFLOW
TOTALS$ 2,775,947$ 663,350 $ 3,439,297$ 256,000$ 540,000$ 214,000 $ 4,321,000
PAYMENTS TO MATURITY: (PRINCIPAL AND INTEREST)
$545,638
2024 509,058$344,050 853,108$64,000 109,000$27,000 548,000 440,530
2025 539,958$319,300 859,258 110,000 563,000 254,272
2026 560,058 560,058 535,000 229,214
2027 569,295 569,295 550,000 209,919
2028 597,578 597,578 575,000 187,341
Debt Service Funds
TOTALS$ 2,775,947$ 663,350 $ 3,439,297$ 64,000$ 219,000$ 27,000 $ 2,771,000
As of December 31, 2023 the City will have outstanding debt, including interest, in the
amount of $3,439,297. The following chart reflects the future scheduled debt payments for
the following bond issues:
The city sold $5,140,000 Advance Refunding Crossover Bonds to prepay the GO Capital
Improvement Bonds of 2008. This reduced the future scheduled tax levies for debt by
$495,000. The 2008 Bonds were called and paid in 2016. The Refunding bonds are
scheduled to be retired in 2028.
During 2014 the City issued $3,775,000 General Obligation Bonds for the 2014/2015 Street
Reconstruction projects. This bond is scheduled to be repaid by General Obligation Debt
Levy, Special Assessments, and a transfer from the Water Utility Fund. The bonds will be
paid off in 2025.
Budgeted Projects Fund
The Budgeted Projects Fund was established to fund capital purchases for public works,
police, administration, etc. The revenues received in this fund are transfers in from the
General Fund and the Utility Funds. Revenue received for tree replacement and
occasionally revenue received as donations are also deposited in this fund.
For the year 2024 the City has budgeted transfers from the General Fund Budget in the
amount of $810,300 and transfers in from the Utility Fund in the amount of $265,813.
The anticipated expenditures for 2024 are $1,214,000 for sealcoat/crack seal, park and trail
improvements and maintenance, police vehicles and radios, tree planting, computers and
software and other items.
Page 14
EXHIBIT A
EXPENDITURE SUMMARY
Page 15
EXHIBIT A
2023-2024
EXPENDITURES20202021202220232024INCREASE
ACTUALACTUALACTUALBUDGETBUDGET(DECREASE)%
GENERAL GOVERNMENT
GENERAL MANAGEMENT & BUILDING$176,301$158,010$170,468$179,550$192,330$12,7807.12%
MAYOR & COUNCIL$91,120$95,492$105,806$123,890$128,190$4,3003.47%
LEGAL$19,862$22,447$22,889$27,000$35,000$8,00029.63%
ELECTIONS$7,383$1,310$4,818$1,400$5,630$4,230302.14%
CITY ADMINISTRATION$293,263$309,708$344,626$361,770$373,820$12,0503.33%
PLANNING & ZONING$27,020$26,988$32,325$29,000$37,000$8,00027.59%
FINANCE$203,912$219,046$227,038$241,835$276,050$34,21514.15%
COMPUTER$33,109$41,385$45,267$54,400$58,000$3,6006.62%
AUDIT$33,726$33,740$35,302$38,000$39,500$1,5003.95%
INSURANCE$458,729$469,759$488,197$543,300$560,800$17,5003.22%
ASSESSING$25,972$26,883$27,495$30,000$33,100$3,10010.33%
ENGINEERING$46,318$16,290$24,970$30,000$40,000$10,00033.33%
COUNCIL CONTINGENCY$40,926$31,641$51,444$60,000$60,000$00.00%
$1,457,641$1,452,699$1,580,645$1,720,145$1,839,420$119,2756.93%
PUBLIC SAFETY
POLICE$1,499,652$1,475,068$1,621,025$1,871,900$1,962,800$90,9004.86%
FIRE PROTECTION$271,278$275,085$279,970$293,500$270,000($23,500)-8.01%
BUILDING INSPECTIONS$107,251$113,143$113,387$121,650$131,950$10,3008.47%
EMERGENCY MANAGEMENT$446$401$421$7,120$7,120$00.00%
ANIMAL CONTROL$316$68$314$700$700$00.00%
$1,878,943$1,863,765$2,015,117$2,294,870$2,372,570$77,7003.39%
PUBLIC WORKS
PUBLIC WORKS-STREET MAINTENANCE$72,738$67,948$77,383$86,010$99,100$13,09015.22%
PUBLIC WORKS-SNOW REMOVAL$145,600$181,648$311,742$205,000$257,000$52,00025.37%
PUBLIC WORKS-STREET LIGHTING$62,390$65,760$74,514$74,000$78,000$4,0005.41%
ARBORIST$718$2,118$744$1,185$1,350$16513.92%
SANITATION & WASTE$236,280$241,857$246,910$319,600$377,300$57,70018.05%
TREE REMOVAL$36,945$44,980$42,405$43,000$45,000$2,0004.65%
$554,671$604,311$753,698$728,795$857,750$128,95517.69%
PARKS
PARKS$142,456$154,497$137,636$205,850$213,400$7,5503.67%
OTHER EXPENDITURES
DEBT$579,000$579,000$579,000$579,000$575,000($4,000)-0.69%
CAPITAL IMPROVEMENTS$949,612$1,241,665$1,299,050$1,314,600$1,424,800$110,2008.38%
TRANSFERS OUT - ADDITIONAL$1,037,300$0$0$0$65,700$65,700-
$2,565,912$1,820,665$1,878,050$1,893,600$2,065,500$171,9009.08%
TOTAL GENERAL FUND EXPENDITURE $6,599,623$5,895,937$6,365,146$6,843,260$7,348,640$505,3807.39%
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