HomeMy WebLinkAbout2019 Annual Budget Document
City of Oak Park Heights
2019 Annual Budget
Page 1
2019 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
Utility Fund Revenues and Expenditures 13
Debt Service Funds 14
Budgeted Projects Fund 15
Exhibit A- General Fund Expenditure Budget Summary 16
Page 2
Oak Park Heights City Officials
Position Term Expires
Mayor Mary McComber 12/31/2020
Councilmember Chuck Dougherty 12/31/2020
Councilmember Mike Liljegren 12/31/2022
Councilmember Mike Runk 12/31/2020
Councilmember Mark Swenson 12/31/2018
Councilmember Elect Carly Johnson 12/31/2022
City Staff
Eric A. Johnson – City Administrator
Betty Caruso – Finance Director
Brian DeRosier – Police Chief
Andrew Kegley– Public Works Director
David Mol – City Auditor
Mark Vierling – City Attorney
Lee Mann – City Engineer
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.
Budget Process
Page 4
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.
9. The final budget and levy must be certified to the County by December 28, 2018 and to
the Minnesota Department of Revenue after the levy is adopted.
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2018/2019
2016201720182019Budget
ActualActualBudgetBudgetInc (Dec)
Taxes
Operations$ 4,682,211$ 4,590,661 $ 4,725,501 $4,511,246 $(214,255)
Debt Levy 608,000 603,000 603,000 579,000 (24,000)
Total Taxes$ 5,290,211$ 5,193,661 $ 5,328,501 $ 5,090,246$ (238,255)
Tax Abatements (23,549) (3,279) 3,279
Other Taxes 81,981 97,073 74,500 72,500 (2,000)
Business Licenses-Permits 47,302 44,587 43,610 41,280 (2,330)
Non-Business Licenses-Permits 166,880 128,149 64,000 89,000 25,000
Fines & Forfeits 40,864 50,023 40,000 40,000 -
Intergovernmental Revenues 111,140 138,645 115,527 103,396 (12,131)
Charges for Services 81,510 90,762 52,600 54,000 1,400
Miscellaneous Revenues 191,085 177,330 89,700 106,800 17,100
Total Revenues$ 5,987,424$ 5,916,951 $ 5,808,438 $ 5,597,222$ (207,937)
General Fund Revenues
Historically 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 2019 budget is supported by a $5,090,246 tax levy or 92.24% of the total
revenue budget. Some factors affecting revenues are:
Revenues from Licenses and Permits have increased due to expected development
for commercial and housing in 2019
Intergovernmental Revenue decreased primarily due to the loss of the Small Cities
Grant from the State
Other Revenue, includes funding for the School Liaison Officer and in 2019 has
been increased to reflect time billed for general police protection such as
attendance at football games.
The following is a summary of the revenue dollars which fund the city operations from
2016 through budgeted 2019.
General Fund Revenue Summary
The debt 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 2018, the debt levy of $579,000
was added to General Fund Levy with a corresponding transfer expenditure of $579,000 to
the debt service funds.
The total 2019 Revenue Budget is $5,597,222. This is a decrease of 3.55% or $207,937 under
the 2018 Revenue Budget. The 2019 Tax Levy of $5,090,246 is a decrease of $238,255 or
4.47% decrease from the 2018 Tax Levy of $5,328,501.
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ActualActualBudgetBudget
Revenue Source2016201720182019
Taxes 89.72%89.42%93.02%92.24%
Taxe Abatements-0.39%-0.06%0.00%0.00%
Licenses/Permits 3.58%2.92%1.85%2.33%
Fines & Forfeits 0.68%0.85%0.69%0.71%
Intergovernmental Revenue 1.86%2.34%1.99%1.85%
Charges for Services 1.36%1.53%0.91%0.96%
Other Revenue3.19%3.00%1.54%1.91%
The following chart shows the percentage of revenue sources to fund the 2016 and 2017
expenditures and the budgeted amounts for 2018 and 2019.
Tax Abatement adjustments from the county for commerical properties during 2016– 2017
have reduced the amount of revenue that the city collects annually. The total amount of
abatments for 2018 is not reflected in the above percentages nor in the revenue summary as
the total amount is unknown at this time. However, major adjustments are forthcoming
during 2018 and 2019 due to the County granting reductions in property values for 2015-
2019 on petitioned commercial properties in the City. The estimate for 2018 at this time is
$40,000 of tax abatements. The petitions from the commericial properties continue to be filed
and if granted, may have an impact on the future tax revenues collected.
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20162016201720172018201820192019INCREASE2018/2019
EXPENDITURE CATEGORYEXPENDITURE CATEGORYACTUALACTUALACTUALACTUALBUDGETBUDGETBUDGETBUDGET(DECREASE)% CHG
GENERAL GOVERNMENT$ 1,225,283 35.33%$ 1,285,261 36.14%$ 1,417,984 35.30%$ 1,491,663 36.08%$ 73,6795.20%
GENERAL GOVERNMENT
PUBLIC SAFETY46.80%46.30%45.62%45.97%
1,622,718 1,646,301 1,832,659 1,900,585 67,9263.71%
PUBLIC SAFETY
PUBLIC WORKS7.23%7.81%9.19%8.14%
250,877 277,545 369,130 336,525 (32,605)-8.83%
PUBLIC WORKS
PARKS AND RECREATION4.74%4.02%4.49%4.43%
164,311 142,813 180,345 183,115 2,7701.54%
PARKS AND RECREATION
SANITATION5.90%5.74%5.40%5.38%
204,434 203,997 217,000 222,600 5,6002.58%
SANITATION
TOTAL GENERAL OPERATIONS100.00%100.00%100.00%100.00%
3,467,623 3,555,917 4,017,118 4,134,488 117,3702.92%
TOTAL GENERAL OPERATIONS
1,522,004 1,925,949 1,188,320 1,087,400 (100,920)-8.49%
TRANSFERS-CAPTIAL
620,000 603,000 603,000 579,000 (24,000)-3.98%
TRANSFERS-DEBT
2,142,004 2,528,949 1,791,320 1,666,400 (124,920)-6.97%
TOTAL TRANSFERS
$ 5,609,627$ 6,084,866 $ 5,808,438 $ 5,800,888 $ (7,550)-0.12%
TOTAL EXPENDITURES
General Fund Expenditures
The Proposed 2019 budget for General Fund Expenditures is $5,800,888. This includes
expenditures for operations and transfers for capital projects and debt service. The 2019
operations budget is $4,134,488 as compared to the 2017 operating budget of $4,017,118, a
2.83% increase. Transfers for Debt Service and Capital Projects for 2019 are $1,666,400
which compares to $1,791,320 for 2018 a 6.97% decrease . This decrease includes a
reduction in debt levy transfer of $24,000, a $26,500 reduction for funding the
comprehensive plan, and a reduction of $50,000 for park building replacement, funding is
maintained for the street maintenance fund for the future mill and overlay of many of the
City roadways over the next several years. The total decrease in expenditures for the 2019
budget as compared to 2018 is $7,550 or -.13%.
The following is a Summary of Actual and Budgeted Expenditures by category:
For a list of department expenditures see Exhibit A- 2018 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.)
The chart below indicates where the City will incur its expenditures in the 2019 budget
year.
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Tax Levies, Tax Capacity and Local Tax Rate
Tax Levies
The proposed payable 2019 levy for the City of Oak Park Heights that was submitted to
Washington County for the TNT parcel specific notices was $5,280,246. Since the
preliminary adoption of the tax levy, changes have been made to reduce the tax levy. This
was due to the values of Xcel Energy being reduced by $19,653,600 a 7.6% reduction. The
reduction would have a noteworthy impact on the City’s tax capacity and therefore increase
residential property taxes between 3.2% and 6.4% depending upon the value of their home.
Due to the fact that this reduction of value occurred after the preliminary tax levy was
adopted, the TNT notices mailed to the property owners would be incorrectly stating that
property taxes for the City would remain the same and have a 0% increase for 2019. It was
decided to reduce the tax levy by $190,000 to $5,090,246 to try and achieve the matching
information that was mailed in the TNT notice. This was achieved with additional budget
cuts and a decision to utilize $203,666 of the unallocated General Fund Balance to
supplement the 2019 Budget.
The tax levy of $5,090,246 includes the amount for operations of $4,511,246 and the general
obligation debt levies of $579,000. 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 2018 and 2019 is as follows:
2018 2019 Inc (Dec)
General Fund $4,725,501 $4,511,246 $(214,255)
Debt Levy added to Gen Fund 603,000 579,000 $ (24,000)
Total General Fund Levy $5,328,501 $5,090,246 $(238,255)
A Summary of the proposed decrease of the levy for 2019 is made up of the following changes
to the 2018 Budget:
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SUMMARY OF CHANGES TO LEVY/BUDGET
REVENUES
CHANGES IN REVENUE
INC PERMITS (BLG)/ LICENSE 25,000
DEC INTERGOVERNMENTAL REVENUE- SMALL CITIES ASSISTANCE (16,500)
INC INTERGOVERNMENTAL REVEUE- RECYCLING GRANT 4,400
INC MISC REVENUE (SRO & POLICE OT WAGES ) 18,000
OTHER CHANGES (3,861)
TOTAL CHANGES IN REVENUES$ 27,039
EXPENDITURES
CHANGES IN EXPENDITURES
PERSONAL SERVICES
SALARIES CONTRACTUAL 72,600
RELATED PAYROLL TAXES 25,000
FINANCE - REPLACEMENT HIRE TRANSITION 32,500
PARKS PART TIME WAGES (2,000)
ELECTION SALARIES (4,000)
CONSULTANT FEES - ARBORIST (5,000)
CONSULTANT FEES -ENGINEER (5,000)
OTHER CONSULTANTS, LEGAL, AUDIT, ASSESSOR 1,000
CONTRACTUAL
TRAVEL AND CONFERENCE -MAYOR AND COUNCIL (4,000)
TRAVEL AND CONFERENCE -ALL OTHER DEPARTMENTS (8,000)
FIRE CONTRACT 3% PLUS FORMULA = 4 % 5,600
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 (10,716)
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 (5,754)
INSURANCE
GENERAL INSURANCE 8,800
WORKMAN'S COMP 1,800
HEALTH INSURANCE 33,600
OTHER MINOR BUDGET CHANGES (1,780)
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 (7,000)
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$ (7,550)
USE OF FUND BALANCE (203,666)
TOTAL DECREASE FOR PRELIMINARY LEVY$ (238,255)
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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 2019 tax capacity value is $9,607,799 (adjusted for the change in Xcel
values) This represents a 3.2% increase in tax capacity value over the 2018 final value of
$9,305,847. 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 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 increase by 7.10% for
2019 as compared to 2018. Commercial Property increased 2.5%, and Public Utility values
have decreased by 7.6%.
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30.41%OTHERPUBLIC UTILITYCOMMERCIALRESIDENTIAL 2018 TAX CAPACITY 0.86%38.94%29.77%
TAX CAPACITY
ADJUSTED
TNT NOTICESXCEL VALUES
2017/20182018/20192018/2019
TAXABLE MARKET VALUE 770,896,100 821,180,600 799,115,700
TAX CAPACITY 12,105,871 13,082,756 12,661,756
FISCAL DISPARITY CONTRIBUTION 2,570,152 2,813,723 2,813,723
TIF 229,872 240,234 240,234
NET TAX CAPACITY 9,305,847 10,028,799 9,607,799
The Total Tax Capacity for 2018 and 2019 Tax Years is calculated in the following chart:
The Tax Capacity is composed of Residential, Commercial and Public Utility properties.
The graph reflects the 2017/2018 values (latest available) by each class of property.
A change in valuation in anyone of the separate classes can have an impact on the remaining
properties. The downward adjustment of 7.6% to the Public Utilities with the 7.1% increase
in residential properties values for 2019 is estimated to shift the share of the tax capacity for
residential properties from 30.41% to 32.77%. This calculates to a 3% - 6% increase in
property taxes for residential taxpayers.
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.
Local Tax Rate
The City’s Tax Rate for the general levy for 2019 is estimated to be 50.139% per $1,000 of
tax capacity value. This represents a decrease of 7.9% from 2018 rates of 54.462%.
The Tax Rate is applied to the tax capacity value of the property to calculate the property
taxes due. An increase in tax rate would mean an increase in taxes if the tax capacity value
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COMPARISON OF RESIDENTIAL TAXES 2014-2019
201420152016201720182019
MEDIAN VALUE PER COUNTY$167,200$195,441$205,800$208,800$210,300 $ 225,600
INC (DEC) IN MKT VALUE (PER COUNTY)1.10%17.80%0.50%1.40%1.00%7.10%
TAX CAPACITY$7,667,355$8,405,616$8,614,478$8,804,586$9,305,847 $ 9,607,727
TAX RATE59.64156.80457.72556.14354.46250.14
CALCULATED TAXES$864.84$1,062.70$1,078.05$1,068.69$1,047.98 $ 1,046.56
of the property remained the same from one year to the next, while a decrease in tax rate
should decrease the taxes.
With the proposed General Fund budget of $5,800,888 supported by a tax levy totaling
$5,090,246 - residential properties in the City will see no change in their city taxes. This
decrease is a direct result of reductions to the 2019 Budgeted Expenditures and use of Fund
Balance to balance the 2019 budget. See the following comparison of taxes for a Median
Value Oak Park Heights Residence.
Utility Funds Revenues and Expenditures
WATER UTILITY
Operating expenditures in the Water Utility Fund for 2019 budget increased by 3% to
$402,010. Capital Expenditures increased to reflect the adjustments in transfers to the
Renewal and Replacement Capital Fund which reflect the actual deprecation. This amount
increased due to the replacement of water infrastructure in the past few years. City policy is
to transfer and amount to the Capital Project Fund that is equal to the depreciation expense
for the current year. This is to assist in the cost of future infrastructure replacements. Rates
were increased by 10.0% to meet the needs of the Water Fund for 2018. The expected revenue
for 2018 and 2019 is enough to support the budgets and no rate increase is necessary.
SEWER UTILITY
The Sewer Utility Fund expenditures for 2019 are anticipated to decrease $66,039, -8.86%
as compared to 2018. Charges from Metropolitan Council Environmental Services were
decreased $79,021 or 15.06%. This was the result of a correction by MCES to the flow data
for the City. Corrections to the City’s billings were made from 2013-2018. Sewer Rates
were increased in 2018 based on the incorrect billing from MCES for that period. The MCES
credit of $103,430 for 2018 incorrect billings was refunded to the City’s sewer customers
with a onetime $80 rebate. The increase in sewer rates for 2018 generates surplus revenue to
support the expenditures for 2019. It is recommended to decrease the rates for 2019.
STORM WATER UTILITY
The Storm Sewer Utility Fund revenues will remain the same for 2019, while expenditures
are expected to decrease $26,895. This decrease is due to a reduction in funds needed to
support the Comprehensive Plan Study. The study is near completion and should require no
additional funding from the Sewer Utility. There is no proposed change to rates for 2019.
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Utility Fund Budget Summary SCHEDULED DEBT
YEAR ENDING2012 GO CIP REFUNDING BONDS2014 GO CAP IMP BONDS% Increase TOTALTOTAL
20182019$ Increase
31-DecPRINCIPALINTERESTPRINCIPALINTERESTPRINCIPALINTERESTP & I
BudgetBudget(Decrease)(Decrease)
2019 340,000 92,258 375,000 57,800 715,000 150,058 865,058
Water Utility Fund$ 1,057,904$ 1,094,689 $ 36,785 3.48%
2020 360,000 85,458 375,000 50,300 735,000 135,758 870,758
Sewer Utility Fund$ 1,085,622$ 1,079,623 $ (5,999)-0.55%
2021 380,000 78,258 350,000 42,800 730,000 121,058 851,058
Storm Water Utility Fund$ 111,555$ 84,660 $ (26,895)-24.11%
2022 400,000 70,658 350,000 35,800 750,000 106,458 856,458
2023 430,000 62,658 325,000 28,800 755,000 91,458 846,458
2024 455,000 54,058 325,000 19,050 780,000 73,108 853,108
2025 495,000 44,958 310,000 9,300 805,000 54,258 859,258
2026 525,000 35,058 - - 525,000 35,058 560,058
2027 545,000 24,295 - - 545,000 24,295 569,295
2028 585,000 12,578 - - 585,000 12,578 597,578
4,515,000 560,237 2,410,000 243,850 6,925,000 804,087 7,729,087
As MS4 regulations for storm water management are implemented, the expenditures are
expected to increase. Future rates will need to be reviewed to determine if the required
expenses will be met with the present rate system.
UTILITY FUND BUDGET SUMMARY
For additional information see the 2019 Utility Rate Study.
Debt Service Funds
As of December 31, 2018 the City will have outstanding debt, including interest, in the
amount of $7,729,087. 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.
The G.O. Capital Improvement Bonds of 2009 were issued in 2009 to provide additional
financing for the construction of the City Hall. This bond is scheduled to be repaid by a
General Obligation Debt Levy. The bonds are scheduled to retire in 2019. The City called
the bonds in 2018 and paid them in full.
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.
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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 2019 the City has budgeted transfers from the General Fund Budget in the
amount of $596,500 and transfers in from the Utility Fund in the amount of $139,975.
The anticipated expenditures for 2019 are $368,821 for sealcoat/crack seal, park and trail
improvements and maintenance, police vehicles and radios, tree planting, computers and
software and other items.
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