2013 Approved Budget and 2013-2017 CIP

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2013 Approved Budget and 2013-2017 CIP
City of Forest Lake
Washington County, Minnesota 2013 Budget For the Fiscal Year Ending December 31, 2013
and Capital Improvement Plan For the Years 2013 through 2017 Prepared By: The Department of Administration & Finance Aaron Parrish, City Administrator Ellen Paulseth, Finance Director Front Cover: Photo taken by Forest Lake resident, Gerry Wiggins, from her
home on Imperial Avenue.
City of Forest Lake,
Minnesota
2013 Budget
For the Fiscal Year Ending December 31, 2013
and
Capital Improvement
Plan
For the Years 2013 through 2017
Prepared by:
The Department of Administration
and Finance
Aaron Parrish, City Administrator
Ellen Paulseth, Finance Director
City of Forest Lake
220 North Lake Street
Forest Lake, MN 55025
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Table of Contents
Section I – Introduction
Mission and Values Statement ………………………………………
1
Long-Term Goals ………………………………………………….…. 2-3
Geographical Location ……………………………………………….
4
Elected and Appointed Officials ………………………………….….
5
Organizational Chart ……………………………………………….…
6
Community Profile ……………………………………………………. 7-14
Introduction to the Budget Process ……………………………….. 15-19
Fund Structure Chart ……………………………………………….
20
Fund Descriptions …………………………………………………… 21-22
Fund Relationships ………………………………………………….
23
City Administrator’s Transmittal Message …………………………24-31
Distinguished Budget Presentation Award ………………………..
32
Section II – Executive Summary
Consolidated Summary Budget 2013…………….………..……….
33
Revenue Assumptions ……………………………………………… 34-42
Comparison of Budgeted Revenues 2012/2013 Chart ………...... 43
Expenditure Assumptions ………………………………………….. 44-46
Comparison of Budgeted Expenditures 2012/2013 Chart ...…....
47
Expenditure Assumptions by Function ……………………………. 48-54
Comparison of Expenditures by Purpose 2012/2013…………….
55
Personnel Changes by Department ……………………………….
56
General Fund Historical Analysis ………………………………….. 57-58
Property Tax Peer Group Comparisons ………………………….. 59-61
Changes in General Long-Term Debt Payable ………..………….
62
Debt Service Schedule 2013 …………………………………….… 63-64
Debt Service Requirements …………………………………………65-69
Projected Legal Debt Margin …………………………….………… 70-71
Descriptions of Debt Issued ………………………………………..
72
Fund Balance/Net Assets ………………………….…………........
73
Tax Levy Comparison 2012/2013…..……………………….……… 74
Property Tax Impact Worksheet ……………………………………. 75
Section III – 2013 Budget
Budget Overview 2013 …………………………………………….. 76-82
Budget Summary 2013 Governmental Funds ……………………
83
Budget Summary General Fund...……………………….... 84-85
Budget Summary 2013 Special Revenue Funds…….…….….…. 86-87
Budget Summary Park Dedication Fund …………….….… 88
Table of Contents (continued)
Budget Summary Drug Forfeiture Fund …………….……..
89
Budget Summary Tax Increment Financing #15 Fund …..
90
Budget Summary Economic Development Fund …………
91
Budget Summary Tax Increment Financing #21 Fund …..
92
Budget Summary Tax Increment Financing #24………….
93
Budget Summary 2013 Debt Service Funds ……………………… 94
Budget Summary Debt Service Fund………………………. 95
Budget Summary 2013 Capital Projects Funds…………………… 96
Budget Summary Capital Improvement Fund………..……. 97
Combined Governmental Funds Summary…………......… 98-99
Budget Summary 2013 Enterprise Funds …………………………. 100
Budget Summary Airport Fund ……………………………… 101
Budget Summary Golf Course Fund ……………………….. 102
Budget Summary Water and Sewer Utility Fund ………….. 103
Combined Enterprise Funds Summary……………………… 104
Section IV – Departmental Budgets
General Fund
Legislative Department (City Council) ……………….… 105-108
Administration Department …………………………….. 109-115
Finance Department ……………………………………… 116-123
Community Development Department …………………. 124-134
Police Department ………………………………………… 135-142
Fire Department …………………………………………… 143-148
Public Works Department ………………………………... 149-156
Parks and Recreation Department ……………………… 157-163
General Fund Debt Service ………………………………
164
Summary of Goals ……………………………………..…. 165-168
Section V – Capital Improvement & Financial Management Plan
Capital Improvement Plan Message ……………………………..169-171
Project Development and Process Authorization Schedule……172-174
Capital Improvement Financing…………………………………...175-176
Five-Year Capital Improvement Summaries……………………..177-179
Projects by Department...……………………………..………….. 180-181
Projects by Year …………………………………………………. 182-183
Projects by Funding Sources …………………………………..…184-186
Project Detail by Department ……………………………………..187-220
Financial Management Plan Tax Impacts………………………..221-222
Financial Management Plan Growth Projections………………..223-224
Financial Management Plan Budget Projections………………..225-256
Table of Contents (continued)
Section VI – Supplementary Information
Financial Management Policies …………………………….….. .257-283
Glossary of Terms …………………………………………………284-291
Section VII - Budget Detail …………………………………...…. 292-325
Governmental Funds:
General Fund
General Fund
Special Revenue Funds
Park Dedication Fund
Drug/Alcohol Forfeiture Fund
TIF #15 Fund
Economic Development Authority Fund
TIF #21 Fund
TIF #24 Fund
Debt Service Funds
Debt Service Fund
Capital Projects Funds
Capital Improvement Fund
Proprietary Funds:
Enterprise Funds
Airport Fund
Water & Sewer Fund
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Section I
Introduction
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The City of Forest Lake is dedicated to providing friendly and efficient services that enhance the quality of life for those who visit, work, and live in the community. We believe in ethics and integrity. We believe in fiscal responsibility. We believe in open and honest communication. We believe in visionary leadership and planning. We believe in excellence and quality in our delivery of our services. We believe in trusting relationships between the City and our community. 1
City of Forest Lake
Long-Term Goals
The City of Forest Lake will strive to meet its mission
through these long-term goals:
1.
2.
3.
4.
5.
6.
7.
8.
Maintain a high quality of living for the residents of
the City by delivering quality municipal services in a
cost effective and efficient manner.
Provide security to the citizens in the form of
adequate regulation, law enforcement, and
emergency preparedness.
Provide quality fire protection services in a cost
effective manner.
Maintain effective City operations within existing
financial capabilities while maintaining the fiscal
integrity of the City through adequate fund balances.
Maintain the City’s infrastructure through proper
maintenance and replacement programs.
Maintain safe travel conditions on the City’s streets
and roads by continuing to implement the City’s five
year street improvement plan.
Improve the City’s trail system and park facilities as
described in the City’s comprehensive plan.
Maintain a sufficient, high-quality, potable water
supply that will meet the needs of a growing
community.
2
9.
10.
11.
12.
13.
14.
15.
Continue to cooperate and coordinate with other
governmental agencies in an effort to provide
maximum services for the residents of the City.
Continue to utilize technology to improve efficiency.
Continue to meet the City’s housing needs through
implementation of the City’s comprehensive plan,
including the affordable housing chapter.
Continue to promote an environmentally healthy
environment in the City.
Support the health and wellness of community
members.
Continue to responsibly fund programs, services, and
infrastructure programs to meet long-term needs.
Provide for a welcoming community atmosphere that
appreciates differences and fosters diversity.
3
FOREST LAKE
Population 18,375
Township of Linwood
City of Wyoming
Township of Wyoming
Township of Chisago Lakes
City of Forest Lake
Town of Columbus
Township of New Scandia
Township of Forest Lake
City of Lino Lakes
City of Hugo
City of Centerville
4
Township of May
CITY OF FOREST LAKE, MINNESOTA
ELECTED AND APPOINTED OFFICIALS
January 2, 2013
ELECTED OFFICIALS
________________________________________________________________
Position
Term Expires
Name
________________________________________________________________
Mayor
Council Person
Council Person
Council Person
Council Person
12/31/14
12/31/14
12/31/16
12/31/16
12/31/14
Chris Johnson
Mike Freer
Ben Winnick
Jeff Klein
Susan Young
APPOINTED OFFICIALS
________________________________________________________________
City Administrator/Clerk
Finance Director/Treasurer
Attorney
City Engineer
Fire Chief
Police Chief
Auditor
Aaron Parrish
Ellen Paulseth
David Hebert
Ryan Goodman
Gary Sigfrinius
Richard Peterson
Kern, DeWenter, Viere
5
CITY OF FOREST LAKE, MINNESOTA
ORGANIZATIONAL CHART
Citizens
City
Council
Parks
Board
Boards and
Committees
Parks
Coordinator
Parks
Staff
City
Administrato
r
Building
Maint
Community
Development
Director
City
Planner
Admin
Assistant
Finance
Director
Public Safety
Director
Building
Official
Inspectors
Admin
Assistant
Deputy
Clerk
Sergeants
Police
Officers
Account
Clerks
Dispatch &
Office Staff
Fire
Chief
Public Works
Director
Lead Street
Worker
Street
Workers
Mechanic
Lead Utility
Worker
Utility
Workers
Engineering
Technician
Deputy
Fire
District Fire
Chief
Chief
Engineer
Captains and
Lieutenant
Engineers
Firefighters
6
Community Profile
Location and Access
The City of Forest Lake, situated wholly within the northern part of Washington
County, is located approximately 26 miles north of the Minneapolis/St. Paul
metropolitan area. Access to the City is provided via Interstate Highway 35, U.S.
Highways 8 and 61, State Highway 97, as well as County Roads #2, #15, #50,
and #83.
History
The City of Forest Lake first incorporated as a village in 1893. Later, in 1974,
Forest Lake became a Statutory “Option A” City, in accordance with a state law
designed to encourage uniformity in municipal government. Through the years,
the City of Forest Lake annexed small portions of the Township of Forest Lake.
The remainder of the Township of Forest Lake was annexed to the City in
September of 2000, increasing the population of the City from approximately
7,880 to 14,440. The current population is estimated at 18,591. The total area of
the current city is 36 square miles, or 23,040 acres. The City is currently
responsible for maintaining approximately 130 miles of municipal streets, 69
miles of water main and 91 miles of sanitary sewer lines.
Forest Lake Historical Population Changes
20,000
15,093 15,692
16,800 17,385 17,424 17,494 17,417 17,496
18,375 18,591
15,000
10,000
5,000
0
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
7
Demographics
According to the 2010 federal census, nearly 34% of the population in Forest
Lake is under the age of 25. Approximately 76% of the total population is under
age 54. The City of Forest Lake is actively considering improvements and
additions to its parks and recreational facilities to accommodate the young
families in the community.
Forest Lake Age Demographics
Age 65 - 74
6.69%
Age 75 Plus
4.65%
Age 55 - 64
12.44%
Age 0 - 24
33.89%
Age 45 - 54
15.19%
Age 25 - 34
13.16%
Age 35 - 44
13.98%
About 32% of the total population has attained at least an associate level college
degree. Of the remainder, 34% have graduated from high school, 9% did not
graduate high school, and 26% have taken at least some college courses. The
City’s budget priorities reflect working class needs.
Highest Level of Education Attained by Forest Lake Residents
Graduate or
professional
degree
9%
Did not graduate
high school
9%
Bachelor degree
15%
High school
graduate
33%
Associate degree
8%
Some college, no
degree
26%
8
Demographics, continued
Over 93% of the population in Forest Lake is White. Slightly more than 1% is
Black, nearly 1.5% is Asian and over 2% is Hispanic or Latino.
Population by Race and Ethnicity in Forest Lake
Black
1.05%
Two or more
Races
1.56%
Asian
1.45%
Other
0.45%
Hispanic or Latino
2.34%
White
93.15%
According to the 2010 federal census, approximately 36% of households in
Forest Lake have children living in them. Households containing families without
children make up the largest household sector in Forest Lake. A full 22% of
households consist of a person who is living alone.
Household Type in Forest Lake
Married families
with children
25%
Unmarried
families with
children
11%
Live alone
22%
Non-family
households
6%
Families without
children
36%
9
City Government
A five-member council, consisting of a Mayor and four other members elected atlarge, governs the City. Each council member has equal voting power. The
Mayor is elected for a two-year term and council members are elected for
staggered four-year terms. The professional staff is appointed and consists of an
administrator, finance director, public safety director, public works director,
community development director, fire chief, attorney, and consulting engineer.
The administrator is also the city clerk of the City. The finance director serves as
the treasurer.
The City also has a separate, seven-member Parks Board with a part-time parks
and recreation director. The members of the Parks Board are appointed by the
City Council. Several other advisory commissions are also appointed by the
council, including a planning and zoning commission, a human rights
commission, an airport commission, an economic development authority, and a
temporary transportation commission. Currently, a street improvement task force
is also active. The City Council also has several subcommittees.
City Workforce
The City employs approximately 58 full-time employees, 1 part-time employee,
and 20 seasonal employees. In addition, the City has approximately 35
volunteer firefighters and 40 election judges. Overall, the size of the staff is
considerably smaller than most cities of comparable geographic size and
population. The breakdown of full-time employees by function is 6 Administration
and Finance; 2 Building Maintenance; 3 Community Development; 33 Public
Safety; 12 Public Works; 1 Parks and Recreation. The part-time position is in the
Parks Department, while the seasonal workers are primarily Public Works and
Parks and Recreation workers. Public Safety continues to be a priority for the
City. The following chart illustrates the percentages of employees by function:
Forest Lake Full-Time Employees by Function
Administration
/Finance
Building
10%
Maintenance
3%
Parks and
Recreation
2%
Public Works
22%
Public Safety
58%
10
Community
Development
5%
Tax Base
For taxes payable in 2012, the tax capacity breakdown was 58.49% residential
homestead; 1.62% agricultural; 23.54% commercial & industrial; 13.97%
residential non-homestead; and 2.38% other classifications, which include public
utility, seasonal/recreational and personal property.
The following chart
illustrates the makeup of the tax base:
Forest Lake Tax Capacity 2012
Residential
NonHomestead
13.97%
Other
2.38%
Residential
Homestead
58.49%
Commercial
& Industrial
23.54%
Agricultural
1.62%
Commercial and Industrial
There are two industrial parks located within the City with an approximate
capacity of 185 acres. Currently there are about 26 enterprises located
throughout the parks, which include St. Croix Forge and Wyard Industries.
These two parks are zoned Highway Business and permit light industrial uses. In
addition, the City is currently developing an industrial park consisting of
approximately 74 acres. TeamVantage was the first occupant. The largest
employer is Forest Lake Independent School District No. 831, employing
approximately 1,000 people. Wal-Mart is the second largest employer with 241
employees. Forest Lake is home to several “big box” commercial retail
enterprises, including Menard’s, Home Depot, Target and Cub Foods. Inland
Forest Lake Marketplace is the largest taxpayer in the City, making up .91% of
the City’s tax base. Menards is second with .88% and MRLR Real Estate
Partners is the third largest taxpayer, also providing .88% of the tax base. The
City continues to show healthy commercial growth.
Housing and Employment
There are approximately 7,124 households in the City. The average household
size is 2.61 persons. As of September 30, 2012, the labor force in Washington
County was 133,968, with an unemployment rate of 5.2%. The unemployment
rate for the State of Minnesota for the same period was 5.3%, and the rate for the
Twin Cities metropolitan area was also 5.3% (not seasonally adjusted).
Historically, Washington County has a relatively healthy employment rate.
11
Economy
Housing development continues to be sluggish; however, the monetary value of
permits to be issued in 2013 is expected to increase slightly due to recent activity
in the Headwaters development.
ANNUAL TOTALS - PERMIT VALUATION
$100,000,000
$90,935,233
$90,000,000
$80,000,000
$70,000,000
$60,000,000
$52,519,689
$50,000,000
$41,869,119
$38,531,638
$40,000,000
$40,879,726
$32,295,842
$30,000,000
$24,420,642
$19,459,320
$21,473,787
$20,578,877
$20,000,000
$10,000,000
$-
2003
2004
2005
2006
2007
2008
2009
2010
2011
Est
2012
The spike in the number of permits issued in 2008 is due to a major storm that
damaged the majority of structures in the City. Some of this work affected the
year 2009 totals, as well.
ANNUAL TOTALS - NUMBER OF BUILDING PERMITS
3500
3138
3000
2500
2000
1500
1118
901
1000
969
782
707
801
564
518
457
2010
2011
Est 2012
500
0
2003
2004
2005
2006
2007
12
2008
2009
Economy, continued
Washington County residents enjoy a relatively high standard of living. A history
of per capita personal income for the County, the Twin Cities Metropolitan area
and the State of Minnesota, as reported by the Bureau of Economic Analysis, is
shown below. The estimate for the year 2011 is provided by the City.
Per Capita Personal Income
60,000
50,000
40,000
37,979
30,000
39,811
38,464
36,106
42,681
36,820
37,965
35,292
33,348 34,081
45,417
43,059
39,870
40,861
37,078
37,988
2004
2005
43,062
39,985
48,500
47,588
46,208
46,819 47,700
44,860 45,923
44,257
47,424
48,118
41,771 43,236 41,854
43,600
42,798
20,000
10,000
0
2001
2002
2003
Washington County
2006
2007
2008
State of Minnesota
2009
2010
Est
2011
Metropolitan Area
The Implicit Price Deflator (IPD) for State and Local Government Consumption
Expenditures and Gross Investment is defined as the ratio of current dollar gross
domestic product (GDP) to constant dollar GDP for state and local governments.
The ratio is used to account for the effects of inflation on state and local
government expenditures. The following chart compares increases (decreases)
to increases (decreases) in the City tax levy and City spending.
Comparison of Levy, Current Expenditures, and Percentage
of Implicit Price Deflator Increase (Decrease)
10.00%
8.00%
6.00%
7.51%
5.98%
4.00%
2.00%
3.95%
4.12%
-2.00%
3.46%
3.20%
-0.26%
0.00%
3.02%
-1.09%
2.15%
3.93%
2.99%
1.41%
-1.17%
-1.92%
2010
2011
-0.04%
0.00%
-2.55%
-4.00%
2008
2009
2012
IPD Increase (Decrease)
Property Tax Levy Increase (Decrease)
General Fund Current Expenditures Increase (Decrease)
13
2013
Land Use
More than half of the 36 square miles of acreage in the City of Forest Lake is
agricultural or undeveloped, giving areas of the City a very rural feeling.
Generalized land use in 2010, according to the Twin Cities Metropolitan Council
is as follows:
Generalized Land Use in Forest Lake
Institutional
2%
Major Roadways
1%
Park & Recreation
7%
Commercial
2%
Residential
18%
Agricultural and
Undeveloped
56%
Open Water
14%
According to the City’s 2030 Comprehensive Plan, planned use for the future is
as follows:
Regional Planned Land Use in Forest Lake for 2030
Planned Land Use
Acres % of Total
Agricultural
67
0.29%
Airport
164
0.72%
Commercial
737
3.24%
Industrial
174
0.77%
Institutional
410
1.80%
Mixed Use
230
1.01%
Multifamily Residential
214
0.94%
Multi-Optional Development
272
1.20%
Open Space or Restrictive Use
1,491
6.56%
Parks and Recreation
955
4.20%
Rights-of-Way
334
1.47%
Rural and Large Lot Residential 8,807
38.78%
Single Family Residential
5,611
24.70%
Water
3,247
14.30%
Total
22,711
100.00%
14
INTRODUCTION TO THE BUDGET PROCESS
Form of Government
The City of Forest Lake operates under the Minnesota statutory plan “A” form of
government. Plan “A” cities operate with a weak mayor-council system. The city
council consists of an elected mayor and four elected council members.
Administrative and legislative authority is the ultimate responsibility of the city
council. The mayor’s powers in a weak mayor-council system are no greater
than those of any other member of the council; however, the mayor presides at
city council meetings and takes on several other minor duties. No individual
council member holds specific administrative powers.
Council members’
statutory duties are performed by the council as a whole. Each council member,
including the mayor, has authority to make and second motions, participate in
discussions, and vote on matters that come before the council.
An appointed city administrator position has been created by a city ordinance,
which also specifies the responsibilities of the position. In Forest Lake, the city
administrator also functions as the clerk-treasurer.
The State government controls the existence and powers of local governments
within its boundaries. In Minnesota, local governments are subject to the
absolute sovereignty of the state Legislature. As creations of the individual
states, local governmental units are also subject to restrictions placed on them
indirectly by the United States Constitution.
Budget Roles and Responsibilities
It is important that all stakeholders have the opportunity to provide input into the
budget process, in order to best meet the needs of the community. Roles and
responsibilities for the budget process are outlined as follows:
¾ Citizens
Citizen input will be received through public hearings and citizen
participation meetings at various times during the budget process. Citizen
surveys will be periodically conducted to assist the City Council in setting
budgetary goals.
¾ City Council
The City Council is the legislative body of the City. Final authority for
setting the property tax rate and adopting the budget rests with the City
Council The Council also determines the vision and sets long and shortterm goals for the City. The Council holds several budget workshops each
year, beginning with a visioning session in June.
¾ Other Boards and Commissions
The City’s budget process is preceded and supplemented by a variety of
other planning processes, including the City’s Comprehensive Plan,
Capital Improvement Plan, and Long-Term Financial Plan. The five-year
15
Capital Improvement Plan and the Long-Term Financial Plan are
incorporated into the annual budget document. The 2030 Comprehensive
Plan is a long range planning document for what the community of Forest
Lake wants to become.
The Comprehensive Plan guides the
development of the annual budget and can be found on the City’s website.
¾ Department Heads
City Department Heads formulate annual budget proposals based on the
vision and goals of the City Council and internal departmental goals and
objectives. These goals and objectives are discussed with the City
Council and modified as necessary.
¾ Finance Committee
The City Finance Committee consists of the Mayor and one Council
member. Also serving this committee in an advisory capacity are the City
Administrator and Finance Director. The Finance Committee reviews
initial departmental budget proposals for accuracy and completeness,
analyzes expenditure and revenue trends, prepares underlying
assumptions for revenue forecasts, and reviews all capital expenditure
requests. The Committee prepares budget recommendations for the City
Council. The Finance Committee also plays a key role in developing
assumptions for the Long-Term Financial Plan.
¾ City Administrator
The City Administrator reviews departmental budgets and investigates
requests, acts as a liaison between the Council and Department Heads,
and recommends a final budget to the City Council.
¾ Finance Director
The Finance Director assists the City Administrator and Department
Heads in meeting their budget goals and objectives by providing sound
technical advice and preparing all necessary documents and analyses.
The Finance Director prepares the final budget document for submission
to the Government Finance Officers Association Distinguished Budget
Presentation Award program.
Basis of Budgeting
The City’s basis of budgeting is the same as the basis of accounting, as reflected
in its Comprehensive Annual Financial Report (CAFR).
The City’s annual budget for its governmental funds is prepared using the
modified accrual basis of accounting, pursuant to Generally Accepted Accounting
Principles (GAAP). This means that revenues are budgeted according to when
they are both measurable and available, and expenditures are budgeted
according to when the liability is incurred. Revenues are considered to be
available when they are collected within the current period, or soon enough
thereafter to pay liabilities of the current period. The City considers revenues to
16
be available if they are collected within sixty (60) days of the end of the current
fiscal period. Expenditures are budgeted according to when the liability is
incurred, regardless when the liability is paid. The exceptions are debt service,
compensated absences, and claims and judgments, which are budgeted as
expenditures according to when the payments are due.
Budgets and financial statements for the City’s proprietary (enterprise) funds are
prepared using the accrual basis of accounting. Under the accrual basis of
accounting, revenues are recognized when earned and expenses are recognized
at the time the liabilities are incurred. Depreciation expense is recognized under
the accrual basis.
Budget Process
One of the primary administrative duties of the city council is to approve an
annual budget. The following calendar illustrates the process that the City of
Forest Lake will use to develop and adopt the budget for the year 2014.
2014 Budget Calendar
On or Before
June 20, 2013
On or Before
July 5, 2013
On or Before
July 26, 2012
On or Before
August 1, 2013
August 8, 2013
August 15, 2013
City Council holds visioning sessions with City Administrator
Community, and Department Heads to review long-term
goals, long-term comprehensive plan and mission statement,
and adopt short-term strategies and budget objectives.
The Finance Director distributes budget proposal forms,
documents, and budget reports to each department director
and outside agency that will be requesting an appropriation.
Department directors and outside agencies submit budget
requests and goals and objectives for the proposed budget
year to the City Administrator and Finance Director. The
Finance Director reviews the budget requests for accuracy
and reasonableness.
The City Administrator and Finance Director meet with each
department director to review goals and objectives and
discuss recommended revisions to budget requests. The City
administrator makes the final decision with regard to changes.
The Finance Director prepares a preliminary budget report
based upon initial revenue estimates, department budget
requests, and administrative revisions to the budget requests.
The City Council holds the first budget workshop for the
purpose of meeting with the City Administrator, department
directors, and the Finance Director to discuss the city’s goals.
Each department director meets with the council to discuss
departmental goals and objectives. Department directors will
modify goals and objectives as directed by the Council and
City Administrator. The City Council will refer items needing
further study or analysis to the City Finance Committee.
The Finance Committee holds a budget workshop with the
City Administrator, Finance Director, and department directors
to review initial budget requests. The Finance Committee will
17
August 22, 2013
August 29, 2013
September 3,
2013
September 9,
2013
On or Before
September 15,
2013
December 9, 2013
December 9, 2013
On or Before
December 30,
2013
On or Before
December 31,
2013
review trends, analyze capital requests, and study alternative
methods of service delivery. The Finance Committee will
prepare budget recommendations for the Council.
The City Council holds a second budget workshop with the
City Administrator, Finance Director and department directors
to review the five-year capital improvement program
proposals. The Council prioritizes projects and equipment
and suggests changes or additions. The City Administrator
and Finance Director will prepare a revised proposed budget
and calculate the impact on the property tax rate.
The City Council holds a third budget workshop to review the
revised proposed budget and analyze the impact on the City
property tax rate. The Council makes changes or additions.
The Finance Director calculates the proposed property tax
levy.
The City Council holds a fourth budget workshop, if
necessary, to finalize the proposed property tax levy.
The City Council adopts the proposed budget and proposed
tax levy for taxes payable in the next fiscal year.
The City Administrator certifies the proposed property tax levy
to the county auditor. The City Administrator also certifies to
the County Auditor the date and time that the City Council has
chosen to hold the city’s public budget hearings. The County
Auditor uses this information to prepare a parcel-specific
notice of proposed property taxes for each taxpayer in the
taxing jurisdiction.
The City Council holds the public budget hearing to present
information on the proposed total budget and property tax
levy and to receive public input on the proposed budget. A
continuation hearing will be announced, if necessary.
The City Council holds a subsequent meeting to adopt the
final budget and property tax levy. The budget and property
tax levy must be adopted by a majority of the Council.
Budgets for special revenue funds, debt service funds, capital
improvement funds and enterprise funds will also be adopted.
The City Administrator certifies the final adopted property tax
levy to the County Auditor of Washington County.
The Finance Director completes the final budget document
and submits it to the Government Finance Officers
Association’s (GFOA) Distinguished Budget Presentation
Award Program.
18
Budget Calendar at a Glance
June
Council
Visioning
session.
JULY
Preliminary
budget
prepared.
December
Adopt
budget and
tax levy.
AUGUST
Hold budget
workshops.
SEPTEMBER
November
Hold public
hearings.
Adopt
proposed tax
levy.
October
Prepare
budget
document.
Service Levels
Citizens are encouraged to be involved in the budget formation at any point in the
process. The budget allocates resources and also sets services levels based on
those resources. This budget document is a tool to communicate those service
levels to taxpayers. Citizens can assist elected officials in developing a platform
of quality service levels for the annual budget by actively participating in the
budget process.
The City conducts a citizen survey on an annual basis to determine how citizens
view the City’s performance in all areas of service. The City Council utilizes this
survey, and input obtained from citizen participation meetings, when setting goals
and priorities for the annual budget.
19
City of Forest Lake, Minnesota
Fund Structure and Basis of Budgeting
City of Forest Lake
Budgetary Funds
Governmental Funds
(Modified Accrual Basis)
General Fund
Functions:
General Government
Public Safety
Public Works
Comm Development
Culture & Recreation
Special Revenue
Funds
Capital Project
Funds
- Park Dedication
- Drug/Alcohol Forfeiture
- TIF #15
- Economic Development
- TIF #21
- TIF #24
- Capital Improvement
Debt Service
Funds
- Debt Service
Proprietary Funds
(Accrual Basis)
Enterprise
Funds
- Airport
- Water & Sewer Utility
Basis of Budgeting
The basis of budgeting is a reference to the basis of accounting used to estimate financing sources and
uses in the budget. Three methods of budgetary basis are cash basis, accrual basis, and modified
accrual basis. The City uses the modified accrual basis of budgeting for its governmental funds and
the accrual basis of budgeting for its enterprise funds.
Under the modified accrual basis of accounting revenues are recognized in the period they become
available and measurable, and expenditures are recognized in the period the associated liability is incurred.
Under the accrual basis of accounting income is reported when earned and expenses are reported when
incurred.
Appropriation and Management Control
All of the above funds are appropriated and are included in the City's annual financial statement. The
budgets for governmental funds are adopted for financial reporting and management control. The budgets
for enterprise funds are adopted for management control only.
Budget Modifications
City Council approval is required for budget modifications that involve a transfer of appropriations between
funds or from contingency accounts. The budget modifications can be made at any Council meeting.
20
CITY OF FOREST LAKE, MINNESOTA
FUND DESCRIPTIONS
Major funds represent the significant activities of the City and basically include any fund
whose revenues or expenditures, excluding other financing sources and uses, constitute
more than 10% of the revenues or expenditures of the appropriated budget. The
breakdown of the City’s fund structure is as follows:
Major Governmental Funds
General Fund – This fund is the City’s primary operating fund. It accounts for all
financial resources of general governmental activities, except those that are required to be
accounted for in another fund. It includes most tax revenues, licenses and permit
revenues, interest on investments, intergovernmental revenue, and such services as public
safety, parks and recreation, engineering, street maintenance, planning and zoning,
building maintenance, finance and administration.
Park Dedication Special Revenue Fund – This fund accounts for capital improvements
in the City’s park system. The major source of revenue for this fund is the park
dedication fees that are collected from developers, based upon the number of new
residential units in the proposed development. The City’s Park Board approves projects
financed with the revenues in this fund.
Tax Increment Financing District #15 Special Revenue Fund – This fund accounts for
costs associated with the Tax Increment Financing (TIF) District, Everton Industrial Park.
The park is a redevelopment district and was formed in 1986.
Tax Increment Financing District #21 Special Revenue Fund – This fund accounts for
costs associated with the Downtown Redevelopment TIF District. The district was
formed in 1989 and includes downtown commercial properties and properties along West
Broadway.
Capital Improvement Fund Capital Projects Fund – This fund accounts for costs
related to general government capital improvement projects. Examples of such projects
include street improvements and bridge projects. Additionally, developer contributions
are accounted for in this fund.
Major Proprietary Funds
Airport Enterprise Fund – This fund accounts for the activities of the City’s airport
operations and the adjacent industrial park.
Water and Sewer Utility Enterprise Fund – This fund accounts for the operations of
the City’s sanitary sewer and water utilities.
21
Nonmajor Governmental Funds
Drug and Alcohol Forfeiture Special Revenue Fund – This fund accounts for
resources acquired by the City through special forfeiture proceedings of the court system.
The forfeitures are related to drug and alcohol prosecutions in the City. The funds are
used for drug and alcohol enforcement and education programs.
Economic Development Special Revenue Fund – This fund accounts for activities of
the Forest Lake Economic Development Authority (EDA). Tax revenues levied by the
City provide the main source of operating funds.
Tax Increment Financing District #24 Special Revenue Fund – This fund accounts for
resources accumulated and principal and interest payments made in connection with the
1988 TIF bond.
Debt Service Fund – This fund accounts for resources accumulated and payments made
for principal and interest on bonds issued by the City for the Governmental Funds.
Nonmajor Proprietary Funds
None.
22
Relationship Between Accounting Structure and Organizational Structure
This table illustrates the relationship between the City's budget and the person or
organization directly responsible for that budget.
General Fund
General Government
Mayor and Council
Administration
Finance
Elections
Information Technology
Assessing
Legal
Building and Grounds
Public Safety
Police Protection
Fire Protection
Fire Inspection
Emergency Management
Animal Control
Building Inspection
Public Works
Streets
Engineering
Storm Sewers
Street Lighting
Maintenance Shop
Composting & Rid Litter
Weed Harvester
Culture and Recreation
Park Programs
Park Maintenance
Golf Course
Youth Service Bureau
Senior Center
Cable Television
Human Rights
Economic Development
Community Development
Special Revenue Funds
Park Dedication
Drug/Alcohol Forfeiture
TIF #15
TIF #21
TIF #24
Economic Development
Debt Service Funds
2005A G.O. Refunding
Capital Projects Funds
Capital Improvement
Proprietary Funds
Airport
Water & Sewer Utility
City Administrator
City Administrator
Finance Director
City Administrator
Finance Director
City Administrator
City Administrator
City Administrator
Director of Public Safety
Fire Chief
Fire Chief
Fire Chief
Director of Public Safety
Community Development Director
Public Works Director
Public Works Director
Public Works Director
Public Works Director
Public Works Director
Public Works Director
Public Works Director
Parks Board
Parks Board
Public Works Director
City Administrator
City Administrator
City Administrator
Human Rights Commission
Community Development Director
Parks Board
Director of Public Safety
Economic Development Authority
Economic Development Authority
Economic Development Authority
Economic Development Authority
Finance Director
City Administrator
Airport Commission
Public Works Director
23
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January 2, 2013
Honorable Mayor and Council Members:
Pursuant to Minnesota Statutes, we are pleased to transmit the 2013 Budget, the 2013-2017
Capital Improvement Plan, and the 2013-2017 Long Range Financial Plan for the City of
Forest Lake. The budget, as adopted by the City Council, identifies how City resources will
be allocated in the year 2013. The Finance Director and accounting staff, with input from the
residents, the City Council, department heads and the City Administrator, prepared this
budget. It is our intention that the information contained within this document will clearly
communicate the City’s 2013 financial plans and provide an operations guide for all City
departments.
Economic Issues
While the City continued to weather difficult economic times, the City Council was successful
in developing a budget that meets the needs of the citizens and minimizes the impact on
property taxes. The property tax levy decreased 0.04% from the prior year. However, due
to a 13.4% decline in total taxable value, the tax rate will increase 15.2% compared to the
2012 tax rate.
Despite the global economic collapse of 2008, City services are still in demand. The City
continues to respond to situations related to the struggling economy, including increased
crime. Despite current economic conditions, the City continues to provide adequate police
and fire protection, a safe and efficient transportation system, a high-quality water supply, a
functional sewage disposal system, recreational opportunities, and a wide variety of other
services.
The City does not receive Local Government Aid from the State of Minnesota. The loss of
Homestead Credit Aid beginning in fiscal year 2009, along with declining market values and
reductions in building permit fees and interest revenue, has made the task of developing a
responsible budget especially challenging. For taxes payable in 2012, the State implemented
the new market value exclusion program, which had the effect of drastically reducing the tax
base. The end result was a 13.7% increase in the City’s tax capacity rate for taxes payable
in 2012.
The City continues to be faced with the challenge of finding innovative ways to fund
continually increasing federal and State mandates. For example, the City implemented a
new storm water management fee in 2009 to fund expenditures resulting from new federal
regulations for managing surface water. That fee remains at $32 per household for budget
year 2013. The City is also proposing to implement utility franchise fees in the year 2013 to
help fund local road improvements.
24
The City’s population and demand for services continues to grow. Despite the decline in
residential development, modest commercial development continues. Rapid growth over the
past decade broadened the tax base in the City; however, there has been a considerable
decline in the trend over the past several years. Still, the taxable market value in the City is
18.4% more than it was 10 years ago. State law often “limits” the amount that the market
value on a specific property can increase per year. For this and other reasons, the taxable
market value may be considerably less than the estimated market value. Under normal
conditions, the taxable market value is generally reflective of the amount of growth in the City.
The annual taxable market value of the City is shown on the chart below:
Taxable Market Value
2,500,000,000
2,193,130,200
2,004,600,100
1,902,239,900
2,167,397,000
2,067,612,700
1,738,913,900
2,000,000,000
1,543,323,000
1,500,000,000
1,752,391,100
1,518,450,300
1,000,000,000
1,282,960,900
500,000,000
0
2004
2005
2006
2007
2008
2009
2010
2011
2012
Est.
2013
Likewise, the tax capacity, or percentage of the market value that is used to calculate
property taxes, has increased. Market values are adjusted by classification rates, depending
upon the type of property, to arrive at tax capacity. Therefore, the total tax capacity will
generally not be equally relative to the market value. However, tax capacity is an indication
of a taxing authority’s ability to levy property taxes. Despite the decline over the past several
years, the total tax capacity of the City is 20.8% higher than it was in 2004. An analysis of
the annual total tax capacity of the City is shown on the chart below:
Total Tax Capacity
30,000,000
24,871,532
22,760,971
25,000,000
24,458,931
20,000,000
17,513,581
21,762,076
23,593,899
17,662,870
20,058,270
19,621,941
15,000,000
14,616,948
10,000,000
5,000,000
0
2004 2005 2006 2007 2008 2009 2010 2011 2012
25
Est.
2013
The following chart illustrates the increase in the City’s property tax levy over the same time
period. The levy was reduced for the first time in a decade for taxes payable in 2010, and
again in 2011. The increase in 2012 was primarily related to a debt service levy for
improvements in the City’s industrial park. The debt service levy will be discontinued as lots
are sold and special assessments are collected to fund the debt payments. The certified tax
levy, or the City’s annual property tax requirement, has increased by 81% overall since 2004.
Certified Property Tax Levy
8,000,000
7,114,054
7,163,901
6,895,556
6,573,048
7,000,000
7,166,528
7,030,723
6,000,000
6,832,735
4,904,536
5,000,000
5,436,743
4,000,000
3,972,062
3,000,000
2,000,000
1,000,000
0
2004
2005
2006
2007
2008
2009
2010
2011
2012
Est.
2013
The City’s tax capacity rate, or the rate that is applied to the tax capacity of a property to
obtain the amount of property taxes, has remained relatively stable over the decade until
2012. The tax capacity rate, simply stated, is the ratio of the property tax levy and the
taxable tax capacity. Due to growth and fiscally sound spending practices, the City’s tax rate
has been stable. This is an excellent indication that the City has managed spending in a
conservative and responsible manner. The increase in payable year 2012 is primarily related
to the new State market value exclusion program, which eliminated homestead credit and
shifted the burden on property taxpayer. The increase in 2013 is due to the 13.4% decline in
taxable market value. An analysis of the City’s tax capacity rates is shown below:
Tax Capacity Rate
50%
43.486%
45%
40%
35%
30.415%
29.647%
33.548%
30.040%
37.735%
30%
25%
20%
31.534%
29.178%
29.439%
28.220%
15%
10%
5%
0%
2004
2005
2006
2007
2008
26
2009
2010
2011
2012
Est.
2013
Priorities
Establishing priorities has been especially difficult with projected reductions in the revenue
stream. Minimizing property tax increases in a weak economy was the primary goal of the
City Council. Nevertheless, the Council identified several priorities for budget year 2013.
The building inspection staff was reduced by one FTE for budget year 2013. Maintaining
compliance with federal and State regulations pertaining to surface water management
continues to be a challenge in the budget process, as costs continue to increase. The City
saved approximately $90,000 by hiring an engineering technician to manage the storm water
program in 2012. This allowed the City to reduce its reliance on consulting firms. Park
maintenance funding was increased to allow for proper maintenance of amenities that the
City acquired with the Lake Street and Broadway improvement projects.
The Council has also prioritized needs for capital improvements. The City plans to adopt a
utility franchise fee schedule in 2013 to help fund local road improvements. The fees are
expected to provide over $700,000 to augment the improvement program. There is a
significant amount of deferred maintenance on local roads and capital equipment.
Maintenance costs have become prohibitive on many pieces of equipment. The City is also
planning the construction of a new $23,000,000 public safety and city hall complex. The
project is expected to commence in 2013. These initiatives are reflected in the capital
expenditure portion of the budget.
Other Planning Processes
The City’s 2013 Budget is a direct result of all other planning processes in the City, including
the Capital Improvement Plan, the 2030 Comprehensive Plan, and the long-range goals of
the City Council. Capital expenditures for year 2013 are directly linked to the City’s Capital
Improvement Plan. Many of the non-financial goals of the Comprehensive Plan also guided
the City in the development of the budget. However, the Capital Improvement Plan contains
the most significant financial implications for the future, including the proposed construction of
a new public safety building in 2013. The City’s 2030 Comprehensive Plan contains planning
process for the following goals that are reflected in the City’s 2013 Budget:
Natural Resources
1. Maintain or improve the ecological quality, environmental function, and aesthetics
of environmental systems within the City.
2. Manage the City’s wetlands, streams, lakes and groundwater resources for
improved water quality and ecosystem health.
Land Use
1. Protect natural resources including sensitive areas such as soils, woodlands,
wetlands, natural water courses, and steep slopes throughout the community.
2. Accommodate new residential and commercial/industrial development and
redevelopment opportunities in the community that are compatible with
surrounding uses, meet public needs, do not create undue public costs or burdens
on infrastructure, do not harm the environment, and are aesthetically pleasing.
3. Ensure that the City’s aesthetic character to residents, visitors, and passersby is
enhanced through the beautification of its infrastructure and property.
4. Work with properties that detract from or are contrary to the established image
goals.
5. Preserve agricultural (including community and hobby farms) and conservancy
uses within the 2030 planning area.27
6.
Preserve the rural character by maintaining a balance between the expanding
urban area and the rural nature of the community.
7. Delineate and improve the function and appearance of all business districts.
8. Continue redevelopment of the Downtown and Broadway Corridor area so it can
continue to be the City’s focal point and activity center.
9. Define the actual need, best location, and design criteria for on-street and offstreet downtown parking
10. Concentrate industrial uses in planned industrial areas where traffic is isolated
from residential streets and appropriate buffering allows industry to be a good
neighbor.
11. Develop and progress towards an industrial identity that will help recruit business
and industry to Forest Lake.
Housing
1. Meet all regulatory goals for existing housing.
2. Meet all regulatory goals to increase affordable housing.
3. Meet all regulatory goals to increase housing maintenance.
Parks, Trails and Open Spaces
1. Develop a park system that meets the needs of all residents of the City.
2. Develop a close working relationship with other agencies and groups to enhance
the parks in the City.
3. Design and locate parks to best meet their purpose.
4. Develop a large community center/community park that offers a variety of
indoor/outdoor passive and active recreation activities.
5. Develop an effective planning approach to developing and maintaining parks.
6. Develop a trail system that meets the needs of all residents of the City.
7. Develop a close working relationship with other agencies and groups to develop
trails in the City.
8. Design and locate trails in a manner that best meets their purpose.
9. Develop an effective planning approach to constructing and maintaining trails.
10. Identify significant open space in Forest Lake.
11. Promote an understanding of the value of open space.
12. Preserve and enhance significant open space.
13. Provide the highest quality of park and trail maintenance services and routinely
review service needs. Make efforts to provide the appropriate level of staff,
equipment and facilities.
14. Actively encourage the support of civic organizations and corporate/business
community and education systems through funding, development, volunteering and
maintaining the recreation system. Coordinate planting, clean-up, and other parks
and trails maintenance activities with the local high school.
15. Develop a City Beautification Plan.
Transportation
1. Encourage and maintain a safe, efficient and convenient multi-modal transportation
system including buses and encouraging ridesharing.
2. Design and develop a vehicular transportation system that accommodates various
classifications of roads, safety regulates access traffic volumes, traveling speeds
and access throughout the community.
3. Ensure that planned transportation infrastructure, capacity, and access will
accommodate proposed land uses and development.
4. Coordinate transportation planning and system improvements with other
28
government jurisdictions.
5. Maintain existing service, continue improvements, and support development of the
Forest Lake Airport in accordance with the Airport Layout Plan and Airport
Alternative Urban Area-wide Review.
Economic Development
1. Support the creation and preservation of well paying jobs within Forest Lake.
2. Maintain a balance of the commercial/industrial tax base with that of residential.
3. Enhance the image of Forest Lake as a good place to conduct business.
4. Preserve and promote Forest Lake assets: traditional small town center, natural
environment, and outdoor recreation activities.
5. Utilize development tools to create funds and provide funds for increased business
and employment opportunities.
Sanitary Sewer
1. Meet the needs of the expanding population.
Water Supply and Distribution
1. Meet the needs of the expanding population.
Surface Water Management Plan
1. Provide flood protection.
2. Ensure storm water runoff quality.
3. Protect valuable water resources.
4. Provide design, construction, regulation and use of surface water system.
5. Provide for operation and management of surface water system.
6. Preserve, enhance, and maintain natural and recreational resources.
7. Provide for erosion and sediment control.
Community Facilities
1. Provide all core municipal services and infrastructure efficiently and cost
effectively.
2. Encourage cooperation and joint service initiatives with other community, city,
county, and school district officials and organizations.
3. Explore the potential use of city-owned land for new recreation facilities.
Sustainability
1. Protect natural resources, including sensitive areas such as soils, woodlands,
wetlands, natural water courses and steep slopes, throughout the community.
2. Accommodate residential, commercial/industrial development opportunities in the
community, which are compatible with surrounding uses, meet public needs, do
not create undue public costs or burdens on infrastructure, do not harm the
environment, are aesthetically pleasing.
3. Delineate and improve the function and appearance of all business districts.
4. Provide all core municipal services and infrastructure efficiently and cost
effectively.
5. Encourage and maintain a safe, efficient, and convenient multi-modal
transportation system, including buses and encourage ridesharing.
6. Ensure that planned transportation infrastructure, capacity, and access
accommodate proposed land uses and development.
7. Protect, conserve and enhance environmental and natural resource systems from
the impacts of future growth and development activities.
8. Improve water quality to the highest practical level.
29
While developing the 2013 Budget, the City Council focused on the areas of the
Comprehensive Plan related to Parks, Trails and Open Spaces, Surface Water Management,
Transportation, Economic Development, and Community Facilities. The City also consulted
the Park Board’s Comprehensive Parks and Trails Plan. These initiatives are outlined below:
Current Objectives
The most noteworthy objectives of the 2013 budget are as follows:
‰ Improve the equipment replacement schedule and adopt new policies;
‰ Streamline budgets to absorb contractual cost-of-living obligations;
‰ Establish a franchise fee to fund needed local road improvements;
‰ Increase park maintenance funding for the upkeep of new amenities;
‰ Construction of a new $23,000,000 public safety and city hall complex;
‰ Plan for continuation of the sewer lift station improvement program;
‰ Continue work on a major improvement program at the Forest Lake Municipal Airport,
pending status of State funding;
‰ Increase Economic Development Authority activities;
‰ Service the Industrial Park debt until available lots are sold;
‰ Update the equipment fleet, including 3 squad cars and a new emergency siren.
‰ Begin implementation of the Highway #61 Aesthetics and Water Quality Improvement
plan.
Changes in Priorities
The main priorities in the 2012 budget were to increase the debt service levy to finance
industrial park improvements, restructure the surface water management program, provide a
playground at Fenway Park, update the equipment fleet, and streamline budgets. A City task
force studied the City transportation system made recommendations for a pavement
management plan early to be implemented in 2013. The task force also recommended the
adoption of franchise to fund the necessary improvements.
The focus in budget year 2013 is to implement a pavement management plan, maintain basic
services while minimizing the tax levy increase, continue to restructure programs and
departments for cost-effectiveness, improve aesthetics in the City, and begin construction of
new City facilities. The City is also attempting to step up economic development activities to
promote economic recovery in the City. Overall, the City will continue strive to deliver an
equivalent or better level of service, despite difficult economic conditions. Maintaining or
improving on the level of service will be the biggest challenge in 2013.
Distinguished Budget Presentation Award
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to the City of Forest Lake for its
annual budget for the fiscal year beginning January 1, 2012. In order to receive this award, a
governmental unit must publish a budget document that meets program criteria as a policy
document, operations guide, financial plan, and communications device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to the GFOA to determine its
eligibility for another award.
30
Conclusion
Much of the budget is concentrated on maintaining the high quality and cost effective
services provided to the residents of Forest Lake. Conserving the financial resources of the
City is more important than ever. The budget function is the primary tool of the City Council
to ensure that the City’s limited resources are wisely utilized and to establish department
objectives for the coming year. The City is well positioned to meet current and future
challenges, due to sound fiscal management. We believe that this budget will meet the
needs and expectations of the residents of the City of Forest Lake.
The City Council should be commended for its cooperative effort in the review and adoption
of the 2013 Budget. We would also like to express appreciation to all City staff members who
assisted in the planning and preparation of the 2013 Budget.
Sincerely,
Aaron Parrish
City Administrator
Ellen Paulseth
Finance Director
31
32
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Section II
Executive Summary
(THIS PAGE LEFT BLANK INTENTIONALLY.)
City of Forest Lake, Minnesota
Consolidated Summary Budget
REVENUES:
Governmental Funds
Property Taxes
Tax Increments & Other Taxes
Special Assessments
Licenses & Permits
Intergovernmental Revenue
Charges for Services
Fines & Forfeits
Interest Revenue
Miscellaneous Revenue
Sale of Capital Assets
Insurance Recoveries
Bond Proceeds
Proprietary Funds
Charges for Services
Intergovernmental Grants
Property Taxes
Special Assessments
Connection Fees
Investment Income
Miscellaneous
Gain on Sale of Assets
Capital Contributions
Transfers In
TOTAL REVENUES:
EXPENDITURES:
Governmental Funds
Current:
General Government
Public Safety
Public Works
Culture & Recreation
Economic Development
Debt Service:
Principal
Interest & Fiscal Charges
Capital Outlay:
General Government
Public Safety
Public Works
Culture & Recreation
Proprietary Funds
Operating Expenses:
Airport
Golf Course
Water & Sewer Fund
Nonoperating Expenses:
Interest & Fiscal Charges
Miscellaneous
Transfers Out
TOTAL EXPENDITURES:
TOTAL REVENUES OVER
(UNDER) TOTAL EXPENDITURES
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
$ 6,639,579
1,060,247
291,013
281,794
1,352,760
1,067,034
185,958
93,832
167,755
16,901
48,676
325,000
$ 7,028,200
1,009,000
215,000
279,000
825,789
878,800
182,000
83,400
62,700
6,000
565,000
$ 6,978,000
1,062,000
190,000
285,000
1,536,343
903,171
196,000
56,142
175,252
7,685
3,871
1,014,149
$ 7,015,764
1,760,000
105,000
280,800
652,300
835,100
183,400
62,325
56,800
5,000
-
3,156,522
3,800
6,546
295,960
38,956
1
3,864
1,067,897
647,013
16,751,108
3,516,000
3,800
138,328
1,000
274,500
20,000
3,500
110,000
15,202,017
3,557,224
3,800
137,000
49,671
237,707
20,000
1,181,673
7,822
50,000
17,652,510
3,399,000
3,800
148,137
254,500
20,000
5,000
50,000
14,836,926
1,562,937
4,573,133
2,150,954
375,694
1,326,753
1,608,829
4,898,807
2,242,547
360,850
2,888,017
1,605,133
4,875,539
1,942,604
437,885
2,127,690
1,650,342
4,878,074
1,739,630
405,012
1,038,454
3,326,583
177,646
655,251
75,578
655,251
94,361
769,464
70,143
48,400
143,870
321,412
81,455
156,000
400,000
60,000
107,652
733,559
59,440
122,500
800,000
186,554
9,941
3,554,414
183,522
3,417,039
210,564
3,368,272
181,567
3,365,230
343,279
185,356
674,955
19,043,336
269,778
190,200
110,000
17,516,418
249,239
179,155
50,000
16,696,344
236,310
180,400
50,000
15,487,126
$ (2,292,228)
$ (2,314,401)
33
$
956,166
$
(650,200)
(THIS PAGE LEFT BLANK INTENTIONALLY.)
GOVERNMENTAL FUNDS
BUDGET YEAR 2013
Revenue Assumptions
Tax Revenues consist of property taxes, forfeited tax sale revenues, tax
increment revenues, personal property taxes, and mobile home taxes. Current
property tax revenues account for most of the revenues in this category.
Property taxes are the primary source of revenue for the City and account for
77% of current revenues in the General Fund. The General Fund is the City’s
primary tax-supported fund. The Economic Development Fund is minimally
supported by tax revenues. Property tax revenues included in the governmental
funds budget are as follows:
Property Taxes
General Fund
EDA
Debt Service
Airport Fund
Total Property Taxes
2012
Budget
$ 6,889,395
$
25,000
$ 113,805
$ 138,328
$ 7,166,528
2013
Budget
$ 6,756,159
$
27,230
$ 234,581
$ 145,931
$ 7,188,901
% Change
- 1.93%
+ 8.92%
+106.12%
+ 5.49%
- 0.04%
The debt service levy increased due to the 2011 equipment notes. The Airport
Fund Levy will be levied again in 2013. The levy will be used to service general
obligation debt related to improvements in the City’s industrial park. Many
improved industrial park lots have not sold, due to the economy. Therefore, the
City has not realized the special assessment revenue needed to service the debt.
Consequently, the City is levying taxes to make the debt service payments.
Tax increment taxes for the City’s three tax increment financing (TIF) districts
were estimated for 2013 based on the actual amount received in 2012. Tax
increment taxes are calculated on the market value of the properties in the
district. Tax increment taxes are included in the 2013 budget as follows:
Tax Increment
TIF #15
TIF #21
TIF #24
Total Increment
2012
Budget
$ 270,000
$ 715,000
$ 19,000
$1,004,000
Est. 2012
$ 290,000
$ 770,000
$
-0$1,060,000
2013
Budget
$ 290,000
$ 770,000
$
-0$1,060,000
% Change
+ 7.40%
+ 7.69%
N/A
+ 5.57%
Other miscellaneous taxes (gravel tax, payment-in-lieu-of-tax) are typically
reflected in the budget. However, there are no miscellaneous taxes projected for
2013. Future projections of property taxes and tax increment needed to support
operating and capital needs are included in the long term financial plan section of
this document.
34
Property tax collections for taxes payable in 2012 are expected to be at least
97.0% of the amount levied, based upon collection rates during the year.
Collection rates in the past years have ranged from 97.8% to 98.2% in the first
year. The economic recession has not had a significant effect on collections,
because lenders typically pay the taxes to keep the property from forfeiting for
nonpayment of taxes. Typically, residential properties will be forfeited to the
State after five years of unpaid property taxes have accumulated. The County,
on behalf of the taxing districts, will then sell the forfeited properties at auction
and the City will receive a proportionate share of the sale proceeds. A ten-year
analysis of property tax levies and collections is shown below.
Fiscal
Year
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Total
Tax Levy
Collected in
Levy Year
$3,341,961 $3,272,553
3,423,175 3,347,542
3,667,836 3,601,306
4,568,999 4,492,542
5,116,722 5,008,963
6,267,238 6,116,187
6,569,221 6,361,370
6,841,494 6,607,271
6,722,317 6,471,089
6,585,556 6,414,660
%
Collected
Levy Year
Collected
to Date
%
Collected
To Date
97.9%
97.8%
98.2%
98.3%
97.9%
97.6%
96.8%
96.6%
96.3%
97.4%
$3,341,961
3,423,175
3,667,690
4,568,632
5,115,038
6,258,682
6,557,193
6,798,943
6,628,293
6,430,716
100%
100%
99.99%
99.97%
99.97%
99.87%
99.82%
99.38%
98.60%
97.65%
Amount
Delinquent
$
146
367
1,684
8,556
12,028
42,551
94,024
154,840
The total amount of delinquent taxes receivable at December 31, 2011, including
taxes payable in 2011, was $314,415.
City of Forest Lake Delinquent Taxes Receivable
450,000
$393,586
400,000
$333,125
350,000
300,000
250,000
$198,247
$270,001
$314,415
200,000
150,000
100,000
50,000
$111,455
$127,828
$101,394
0
Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31, Dec 31,
2004
2005
2006
2007
2008
2009
2010
2011
35
Special Assessment Revenues consist of charges against property for capital
improvements such as street reconstruction, or for the collection of delinquent
utility bills. Special assessment revenues included in the budget are as follows:
Special Assessment
Debt Service Funds
Capital Project Fund
Total Assessments
2012 Budget
2013 Budget
$
-0$ 215,000
$ 215,000
$
-0$ 105,000
$ 105,000
% Change
N/A
-51.1%
-51.1%
Special assessment revenue collections are based on an analysis of new rolls,
scheduled installments and historical collection rates. There have been no new
street improvement projects since 2009.
The amount of established
assessments to be levied for taxes payable in 2013 in the governmental funds is
$105,000. The budget does not reflect prepaid assessments; however, the City
could collect assessments in advance. Typically, the entire principal balance of
an assessment is paid when the property changes ownership. Assessment
collections for year 2012 are anticipated to be at least 97% of the levied amount.
Licenses and Permits Revenues consist of liquor license fees, business
licenses fees, animal license fees, and building permit fees. Building permit fees
account for most of the revenue in this category. These fees are levied to
finance the cost of inspecting and regulating new construction. Licenses and
permits account for 2.6% of total current revenues in the 2013 budget, compared
to 2.6% in 2012 and 3.3% in 2010. The local housing market has been stagnant;
however building permit revenues are expected to increase slightly in 2013. This
projection is based on estimates from the City’s community development
department, utilizing an analysis of current trends and projected new housing
stock from planned developments.
As illustrated in the chart below, the number of building permits issued in 2008 is
artificially high, due to a storm that damaged over half of the structures in the
City. A small percentage of that work was reflected in the number of permits
issued in 2009.
History of Building Permits Issued
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
0
3138
1118
2003
901
2004
782
707
801
2005
2006
2007
969
564
36
2008
2009
2010
518
2011
457
Est.
2012
The following chart illustrates the amount of fees generated through the issuance
of building permits over the past ten years. The analysis does not include
revenues from the issuance of plumbing and heating permits.
History of Building Permit Revenues
$800,000
$697,952
$600,000
$437,429
$400,000
$442,252
$305,741
$311,094
$204,056
$282,271
$200,000
$151,700
$169,905
$165,000
$0
2003
2004
2005
2006
2007
2008
2009
2010
2011
Est.
2012
There are two apartment building projects currently in the planning stages for
2013. Residential housing development is expected to increase slightly. Most of
the projected 2013 permit revenue will be generated from apartments,
commercial projects, and residential repair and renovation.
Intergovernmental Revenues are monies from other governments in the form of
grants, entitlements, aids, and shared revenues. This includes police state aid,
which is distributed to cities based upon the number of full-time police officers
employed, and fire state aid, which is distributed based upon the population and
market values of the areas served. It also includes market value homestead and
agricultural credit (MVHC) programs. The City also receives state aid to assist
with maintenance programs on roads that are designated as “municipal state aid”
roads.
In budget year 2013, the City expects to receive the following
intergovernmental revenues in its governmental funds:
Type of Grant or Aid
Police State Aid
Police Federal Aid
Fire Pension Aid
Municipal Street Maintenance Aid
Municipal Street Construction Aid
Homestead & Ag Credit
PERA State Aid
Other State Grants
County Aid
Total Intergovernmental Revenue
37
Projected
Amount
$ 195,000
20,000
90,500
275,000
-03,600
5,700
27,500
35,000
$ 652,300
State aids and credits have been steadily declining over the past decade. The
City has not received any Local Government Aid since 2002 and no longer
receives Market Value Homestead and Agricultural Credits. The State gives
residential homeowners a property tax credit for maintaining a homestead in
Minnesota, and then passes a portion of the credit on to the local governments.
The credit is subtracted from the amount of the local government’s property tax
levy, relieving property tax burden for the residents. The elimination of these
State payments has resulted in higher property taxes for City taxpayers. A tenyear history of State aids and credit payments is shown below:
History of State Aids & Credits
$800,000
$321,875
$600,000
$400,000
$234,275 $245,619
$200,000
$284,654 $268,330
$309,540
$134,833
$308,959
$30,911
$1,099
$1,155
2010
2011
$0
2002
2003
2004
2005
MVHC
2006
2007
2008
2009
Local Government Aid
Charges for Services revenues include miscellaneous rents, and departmental
fees and charges. Typically the largest departmental source of revenue is
derived from building plan check fees, which have been declining the past few
years due to the recession. Plan check fees are estimated to be $80,000 for
2012, based upon an analysis of planned developments, an increase from the
prior year. A ten-year history of plan check fee revenues is shown below:
History of Building Plan Check Fee Revenues
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
$376,762
$225,127
$99,571
$126,337 $126,304
$72,200
$69,901
2003
2004
2005
2006
2007
38
2008
$59,074
$80,000
$70,303
2009
2010
2011
Est.
2012
Revenues from police and fire contracts are also included in Charges for
Services. The police department contracts with School District #831 to provide
school resource officers in the middle school and high school. For 2013, the
police liaison contract is projected to be $178,000. The fire department provides
fire protection services to the City of Columbus. For budget year 2013, the
revenues for fire contracts are estimated at $185,000. A ten-year history of
police and fire contract revenues is shown below:
History of Police and Fire Contract Revenues
$400,000
$300,000
$69,321 $118,653
$157,377
$147,805
$131,741
$121,602
$167,717
$187,432 $180,335 $185,000
$200,000
$100,000
$171,426
$178,000
$154,935
$142,538
$120,696
$174,481
$165,199
$149,276
$135,470
$129,123
$0
2003
2004
2005
2006
2007
Police
2008
2009
2010
2011
Est.
2012
Fire
The City also collects rental fees from telecommunications companies for
housing antennae equipment on towers owned by the City. Antennae rental is
estimated to be $53,000 for budget year 2013.
The surface water management fee, used to offset expenses related to surface
water management regulations, is expected to raise $280,000 in 2013. The chart
shown below illustrates the growth in storm water expenditures.
Surface Water Management Costs
$250,000
$192,471
$187,569
$200,000
$150,000
$165,134
$145,000
$83,238
$100,000
$50,000
$82,685
$69,672
$5,560
$0
2005
$30,485
2006
2007
2008
39
2009
2010
2011
Est
2012
Budget
2013
Fines and Forfeits revenue consists of the City’s share of fines collected by the
County for court actions, and revenue from drug and alcohol forfeiture
proceedings. Collections have been trending upward. The City collected
$185,958 in fines and forfeitures in fiscal year 2011, and expects to collect
approximately $201,000 in 2012. The budget for 2013 was set at $183,400.
Interest Revenues primarily consist of interest earned on the City’s investment
portfolio. The following chart illustrates a ten-year history of interest revenue
earned on the City’s portfolio, including amounts allocated to enterprise funds.
History of Interest Earned on Investments
$1,142,357
$1,200,000
$1,000,000
$839,339
$800,000
$930,385
$611,530
$600,000
$457,847
$278,377
$400,000
$200,000
$379,383
$132,788
$100,000 $82,325
$0
2004
2005
2006
2007
2008
2009
2010
2011
Est 2012 Budget
2013
Interest revenue is estimated based upon projected interest rates and fund
balances. The projected rate used to calculate interest earnings for the 2013
budget was less than one percent. The following chart illustrates the average
rate of return on the City’s investment portfolio compared to the average rate of
return of the 3-month U.S. Treasury Bill.
City of Forest Lake
Analysis of Average Interest Rate on Investment Earnings as Compared to
Average Daily Yield Curve Rate of U.S. Treasury Bill
6.00%
5.30%
5.00%
4.72%
4.08%
4.63%
4.42%
3.58%
4.00%
3.61%
3.13%
3.00%
2.35%
2.00%
1.84%
2.08%
1.64%
1.00%
1.28%
1.00%
1.01%
1.36%
0.09%
0.15%
0.00%
2003
2004
2005
2006
2007
Avg Rate Forest Lake
40
2008
2009
2010
Avg 3-Mo T-Bill
0.06%
2011
0.08%
2012
Miscellaneous Revenues include miscellaneous contributions and donations.
The City occasionally receives donations from area businesses and private
parties. Typically, these donations are earmarked for special activities of the
police and fire departments or the parks and recreation department.
The largest revenue item in this category is usually the insurance trust dividend
from the City’s insurance pool. The City has been receiving dividends from the
League of Minnesota Cities on an annual basis. These dividends are based on
experience ratings and the performance of the Trust. Receipt of dividends is not
guaranteed and including them in the annual budget is at the risk of each City in
the pool. Therefore, the City is conservative when budgeting for this line item.
History of Insurance Trust Dividends
$35,000
$30,000
$28,695
$32,421
$25,960
$27,662
$25,000
$21,629
$20,000
$18,221
$20,000 $20,000
$15,000
$12,076
$10,000
$11,514
$5,000
$0
2004
2005
2006
2007
2008
2009
2010
2011
Budget Budget
2012
2013
Other Financing Sources include transfers in from other funds, proceeds from
the sale of general fixed assets, and bond proceeds. The City plans to sell three
surplus squad cars in 2013, with total anticipated revenues of $5,000. Transfers
in are scheduled as follows:
Water & Sewer
Transfers In
Enterprise Fund Purpose
General Fund
$ 50,000
Administration
Total Governmental Funds
$ 50,000
Total revenues, including other financing sources, in the City’s governmental
funds are expected to be $11,006,489 in fiscal year 2013.
41
Comparison of Budgeted Revenues 2012/2013
Governmental Funds
Franchise fees will be implemented in 2013, providing approximately $700,000 in
revenue for the local road improvement program. In 2012, other financing
sources included capital equipment bond proceeds in the amount of $621,000.
CITY REVENUES - BUDGET YEAR 2012
Charges for Services
7.9%
Miscellaneous
Revenue
0.6%
Interest
0.7%
Other Financing
Sources
5.6%
Intergovernmental
Revenue
7.4%
Fines & Forfeits
1.6%
Property Taxes
62.8%
Licenses & Permits
2.5%
Tax Increments
Special Assessments
9.0%
& Other Taxes
2.0%
CITY REVENUES - BUDGET YEAR 2013
Intergovernmental
Revenue
Charges for Services
5.9%
7.6%
Interest
0.6%
Fines & Forfeits
1.7%
Miscellaneous
Revenue
Other Financing
0.5%
Sources
0.5%
Licenses & Permits
2.6%
Franchise Taxes
6.4%
Property Taxes
63.7%
Tax Increments
Special Assessments
9.6%
1.0%
42
GOVERNMENTAL FUNDS
BUDGET YEAR 2013
Expenditure Assumptions
Wages and Benefits
Due to economic conditions, the City limited the cost-of-living adjustment to 0%
in 2013. Total payroll step adjustments will cost $62,000 and benefit costs are
only expected to increase about $8,600 in 2013. Total payroll costs (all fund
types) will be $26,700 less than the previous year, due to the reorganization of
the building department and the elimination of one FTE.
The City did not increase its contribution toward employee health insurance
benefits in budget year 2013. However, labor contracts remain unsettled at the
end of fiscal year 2012. The actual increase in health insurance premiums is
11% for 2013. Employees will absorb this increase. Beginning, January 1, 2009,
the City began participating in a self-funded health insurance arrangement with a
joint-powers collaborative of other local governments. The City also offers a
high-deductible health plan combined with a tax-free health savings account.
The City expects to contain health insurance costs into the future through these
trend management techniques and innovative funding mechanisms.
The City’s full-time workforce has remained relatively constant over the past eight
years; however, the part-time and seasonal work force has been reduced over
the past three years. The City will have 57 full-time employees, 1 part-time
employee, 21 seasonal employees, 35 volunteer firefighters and 40 election
judges in 2013.
An eight-year summary of budgeted personnel costs for the City’s governmental
funds is shown below. Total wages and benefits have increased 33.91% over
the past eight years, or an average of approximately 4.24% per year overall.
Wages & Benefits Budget History
8,000,000
4,000,000
$5,589,061
$5,039,379
6,000,000
$5,671,598
$5,949,401
$5,528,488
$5,499,054
$5,870,666
$4,384,043
2,000,000
0
2006
2007
2008
2009
43
2010
2011
2012
2013
Supplies
Expenditures for supplies have been relatively constant over the past eight years.
The increase in years 2007 and after is attributed to fuel prices. Fuel prices
remain volatile and the effect on 2013 operations remains unclear. An eight-year
history of budgeted supplies in the governmental funds is shown below. The
supplies budget has increased 30.18% over eight years, or approximately 3.77%
per year, with fuel being the biggest factor.
Supplies Budget History
800,000
$580,649
600,000
$470,608
400,000
200,000
$510,400
$484,000
$397,119
$516,950
$489,950
$504,896
0
2006
2007
2008
2009
2010
2011
2012
2013
Services and Charges
Expenditures for services and charges will decrease in the governmental funds
by 14.9% compared to the 2012 budget. This is almost entirely due to budgeted
professional fees and related project expenses in the tax increment financing
funds for the 2011-2012 Lake Street and Broadway Avenue Improvement
projects. Major improvements to Lake Street and Broadway Avenue were
completed in 2012, in accordance with the City’s five-year capital improvement
plan. An eight-year history of budgeted services and charges is shown below.
Annual fluctuations in this budget category can be quite large and are primarily
due to professional fees and expenses related to capital improvement projects.
Consequently, the services and charges budget has actually decreased by
27.2% on average over eight years.
Services & Charges Budget History
3,000,000
2,500,000
$1,821,287
$1,480,653
2,000,000
$2,505,955
$1,360,400
1,500,000 $1,903,225
$1,947,337
$1,508,137
$1,627,292
1,000,000
500,000
0
2006
2007
2008
2009
44
2010
2011
2012
2013
Repair/Maintenance and Miscellaneous
Budgeted expenditures for repair, maintenance and miscellaneous charges were
increased by 65.1% or $774,035 compared to the 2012 budget. This is due
entirely to the implementation of a pavement management plan to perform muchneeded maintenance of the City’s aging street and road inventory. The plan will
be funded with a new franchise fee on utility companies. An eight-year history of
the repairs/maintenance and miscellaneous budget is shown below.
Repair/Maintenance & Miscellaneous Budget History
2,500,000
2,000,000
$1,963,497
1,500,000
1,000,000
$995,492
$1,043,514
$991,742
500,000 $904,810
0
2006
2007
2008
$1,451,514
$1,168,200
2009
2010
$1,189,462
2011
2012
2013
Capital Assets
Capital Assets include equipment items over the amount of $10,000 and
improvements over the amount of $50,000. Expenditures for capital assets will
decrease by 72.4%, or $2,421,500, compared to the 2012 budget. This is due to
the 2012 improvement projects and capital purchases from the City’s capital
improvement plan. The intersection at Lake Street/Broadway Avenue was
improved with a roundabout style intersection, including sidewalks and lighting
amenities. These projects were financed with State aid and tax increment
financing funds, not property tax. Routine capital purchases projected for 2013
include three police vehicles in the total amount of $77,000, an emergency siren
in the amount of $25,000. An eight-year history of budgeted capital asset
expenditures is shown below.
Capital Assets Budget History
8,000,000
$5,318,570
6,000,000
$6,252,804
$4,374,800
4,000,000
2,000,000 $1,202,700
$3,975,555
$3,344,000 $922,500
$1,770,800
0
2006
2007
2008
2009
45
2010
2011
2012
2013
Debt Service
Debt service expenditures will increase by 14.9% or $108,778. The increase is
due to the 2012 equipment notes. The spike in 2011 was due to the “crossover”
of an advance general obligation tax increment refunding bond. Refunding bond
proceeds, in the amount of $2,257,801, were escrowed in 2010 and used to
defease the original debt in early 2011. The budget for debt service payments
was calculated by using the debt service payment schedules associated with
each debt issuance. The schedule of debt service payments is located
elsewhere in this budget document. An eight-year history of budgeted debt
services payments is shown below. Debt service in the City’s governmental
funds has not changed dramatically over the years.
Debt Service Budget History
4,000,000
$3,063,577
3,000,000
2,000,000
$1,008,630
1,000,000
2006
2007
$730,829
$839,607
$891,017
$836,501
0
$970,040
$911,402
2008
2009
2010
2011
2012
2013
Other Financing Uses
Other Financing Uses includes transfers to other funds and bond issuance costs.
There are no fund transfers from the City’s governmental funds planned for
budget year 2013.
The City does not plan to issue debt in 2013. However, debt may be issued in
late 2012 to finance a $23,000,000 City facilities project.
Total expenditures, including other financing uses, in the City’s governmental
funds are anticipated to be $11,473,619.
46
Comparison of Budgeted Expenditures 2012/2013
Governmental Funds
The debt service category has increased in 2013 due to the 2012 equipment
notes. Economic development expenditures will decrease with the completion of
the tax increment financing district road improvement projects.
CITY EXPENDITURES - BUDGET YEAR 2012
Debt Service
5.5%
Other Financing Uses
0.4%
Capital Assets
4.6%
General Government
12.0%
Culture & Recreation
2.7%
Economic
Development
21.5%
Public Works
16.7%
Public Safety
36.5%
CITY EXPENDITURES - BUDGET YEAR 2013
Debt Service
7.3%
Other Financing Uses
Capital Assets 0.5%
8.0%
General Government
14.3%
Economic
Development
9.0%
Culture & Recreation
3.5%
Public Works
15.1%
Public Safety
42.3%
47
GENERAL FUND
BUDGET YEAR 2013
Expenditure Assumptions by Governmental Function
General Government
As shown in the historical tables at the end of this section, General Government
expenditures in the General Fund have increased by 32.6% over the past
decade, or 3.26% per year. This category also includes community development
activity.
A history of the full-time employment census by governmental function for all
functions is shown below. One building inspector position in the Public Safety
function was reduced for budget year 2013.
City Full-Time Employees by Function
40
35
30
25
20
15
10
5
0
33
34
33
34
33
33
34
33
33
29
12
12
11
12
11
12
12
10
11
11
12
11
11
12
12
12
12
11
12
12
2
2
2
2
2
2
2
2
2
2
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
General Government
Public Safety
Public Works
Parks & Recreation
The General Government employee count has not increased from 11 full-time
employees in fiscal year 2004 to 11 full-time employees projected in budget year
2013. There were 12 FTE from 2006 to 2011; however, 1 FTE was eliminated by
attrition in 2011. This is remarkable considering the increase in population and
development over the same time period, and is much lower in comparison with
peer cities. As illustrated, the trends for other governmental functions have
remained relatively flat, with the exception of the Public Safety function, which
has increased 13.8% or 4 FTE over the ten-year period. The Public Works FTE
count has trended up and down slightly, but remains at the 2004 level for budget
year 2013.
48
Public Safety
Officers Per 1,000 Population
Public
Safety
1.60
expenditures
1.44
1.43
1.36
1.36
1.37
1.34
1.34
1.40
1.30
1.30
1.30
have
1.40
1.35
1.32
1.32
1.20
1.30
1.30
1.30
1.30
1.30
increased
1.13
1.00
105.72%
0.80
over the last
0.60
decade, as
shown in the
0.40
chart at the
0.20
end of this
0.00
section. The
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
number
of
Officers Per 1,000 pop.
BCA Crime Report Average
full-time
employees
has increased by 4 sworn officers over the past decade. An increase in the
number of officers is to be expected as population and crime increases. The
following chart illustrates a historical perspective of the number of sworn officers
per 1,000 in population in the City of Forest Lake, as compared to the number of
sworn officers per 1,000 for cities with similar population reported by the Bureau
of Criminal Apprehension.
The following chart illustrates how Forest Lake compared with its peer group on
key benchmarks in 2008, such as number of officers, civil positions and patrol
units.
Number of Sworn Officers, Civil Service Staff and Patrol Units
30
27
27
24
25
25
25
23
22
20
15
13
13
12
10
5
14
12
5
4.75
5
3.25
3
0.75
0
1.44
Forest Lake
17,417
Sworn Officers
1.35
Lino Lakes
19,987
Stillwater
17,593
Patrol Units
1.05
1.51
1.42
Anoka City
17,849
Rosemount
20,956
Officers per 1,000 Population
49
1.28
Farmington
18,735
Civil Service Positions
The City of Forest Lake is near the average of the peer group on all factors
measured. However, Forest Lake is below average in Public Safety civil service
positions.
Comparison of Crime Statistics
The
adjacent
chart illustrates a 20,000
18,688
comparison
of 18,000
crime statistics in
16,105
16,000
the peer group for
14,638
the year 2008. 14,000
12,928
12,976
The number of 12,000
calls for service is 10,000
difficult
to
8,000
7,318
compare because
6,000
there is not a
4,000
standard definition
of a “call” within
2,000
854
598
425
636
305
244
the peer group.
0
Forest Lake is
Forest Lake
Lino Lakes
Stillwater
Anoka City
Rosemount
Farmington
17,417
19,987
17,593
17,849
20,956
18,735
above average of
Number of Calls for Service
Number of Part 1 (Violent) Crimes
the peer group in
violent crime.
Operating expenditures for the Forest Lake Police Department in the year 2008
were approximately 38.35% of the total General Fund current expenditures. The
average of the peer group was approximately 34.62%.
Police Expenditures Compared to Total General Fund Expenditures
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$5,041,816
$6,004,517
$6,022,342
$2,987,925
$2,971,568
$5,621,512
$7,869,837
$5,285,054
$4,000,000
$2,000,000
$3,136,239
$3,491,704
$2,751,622
$3,363,407
$-
Forest Lake
17,417
Lino Lakes
19,987
Stillwater
17,593
2008 Current Police Expenditures
Anoka City
17,849
Rosemount
20,956
Farmington
18,735
2008 Other General Fund Current Expenditures
The City of Forest Lake had the lowest total General Fund expenditures of the
peer group in 2008. The study will be repeated in 2013.
50
Public Works
As shown on the chart at the end of this section, Public Works expenditures have
increased 55.28% in ten years, due primarily to asphalt and sealcoat programs.
Street Equipment Repair & Maintenance
$120,000
$97,855
$100,000
$80,000
$60,000
$40,000
$20,000
$0
$66,033
$53,213
$50,000
$31,981
$33,513 $30,085
2005
2006
2007
$36,000
$19,768
2008
2009
2010
2011
Est Budget
2012 2013
Equipment repair and maintenance expenditures vary, depending upon the age
of the fleet. An analysis of an eight-year history of repair expenditures results in
an estimate of approximately $46,056 annually, on average.
In 2011, the City increased its budget for paving (asphalt) gravel roads and seal
coating. The budget was reduced in budget year 2012 and further in 2013. The
City plans to fund the majority of asphalt expenditures with franchise fee revenue
in a special revenue fund.
Asphalt and Sealcoat Expenditures
$333,077
$350,000
$292,869
$300,000
$250,705
$223,537
$175,555
$250,000
$200,000
$132,504
$150,000 $105,622
$91,579
$100,000
$131,538
$95,197
$50,000 $43,488
$271,236
$125,000
$125,000
$100,000
$37,706
$0
2006
2007
2008
2009
Asphalt
2010
2011
Sealcoat
51
Est
2012
Budget
2013
The number of
Miles of City Streets and Roads
miles of streets and
roads in the City’s
135
130
transportation
130
system
has
125
130
increased
almost
120
19% since 2004.
113.45
113.74
115
In 2007, the City
110.4
110
received
114.24
112.4
113.45
approximately 15
109.4
105
miles of road in the
100
County “turnback”
95
of CR #2.
The
2004 2005 2006 2007 2008 2009 2010 2011 2012
mileage
is
designated for State aid and the City will receive maintenance funding from the
State of Minnesota. The street system is expected to continue to expand as
development projects that have been delayed due to the economy are
completed.
The
City’s
Miles of Water and Sewer Mains
water
main
system has
expanded, in
100.00
miles, by 11%
80.00 86.34 87.01 89.03 89.36 89.36 90.16 90.55 90.70 91.00
since 2004.
The number
68.59
69.00
60.00
66.26 66.70 67.16
62.07 62.64 64.66 65.09
of miles in the
40.00
sewer main
system has
20.00
increased by
0.00
5% during the
same
time
2004 2005 2006 2007 2008 2009 2010 2011 Est
period. Both
2012
systems are
Water Mains
Sewer Mains
expected to
continue
to
expand as development in the City resumes. Likewise, the number of fire
hydrants in the City has increased to approximately 865 hydrants in 2012. The
City has not increased Public Works staff during this time period. Expenditures
related to the City’s water and sewer systems are accounted for in an enterprise
fund. However, these trends indicate continued growth in the City’s Public Works
operations.
52
Culture and Recreation
As shown in the chart at the end of this section, Culture and Recreation
expenditures in the General Fund have decreased by 12.9% since 2004, despite
the addition of Fenway Athletic Park. The Culture and Recreation component of
the budget is about 4.4% of total current expenditures in the General Fund.
The number
Acres of City Parks
of acres of
City parks
300
has increased
281.97
by 42%, or
281.97
250
281.97 281.97
198.56
83.41 acres,
201.44
200
since 2004.
201.44
201.44
198.56
The City had
150
18 parks in
100
2004 and
50
now has 20
parks,
0
including
2004 2005 2006 2007 2008 2009 2010 2011 Est
Fenway
2012
Athletic Park.
Amenities
include 1 tennis court, 3 basketball courts, 7 softball fields, and 2 ice rinks.
Park Dedication Fees
$600,000
$556,363
$500,000
$400,000
$339,953
$300,000
$200,000
$144,130
$173,010
$78,834
$100,000
$33,482
$8,130
$0
2004
2005
2006
2007
2008
$2,083 $10,000
$2,818
2009
2010
2011
Est.
2012
Budget
2013
Capital improvements in the City’s park system are funded through the collection
of park dedication fees, which are accounted for in a special revenue fund. The
fees are collected from developers on a valuation basis.
Other cultural activities include contributions to the Youth Service Bureau, the
Senior Citizens, and the Human Rights Commission, and the Cable Television
Commission.
53
Capital Outlay
General Fund capital purchases have been limited the past several budget years
due to economic concerns. Equipment purchases have been delayed due to the
failing economy. The large variations in 2006 and 2008 are due to the purchase
of fire equipment. The City issued equipment notes in 2012 to fund equipment
purchases for Public Works.
General Fund Capital Outlay
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2004
2005
2006
Culture & Recreation 51,582 33,144 67,416
2007
2008
2009
7,455
39,485
-
2011
Est.
2012
Budget
2013
-
-
10,000
-
Public Works
71,004 269,665 193,832 175,039 124,445
Public Safety
147,341 126,267 901,091 188,102 892,415 90,485 84,861 143,870 133,000 102,000
General Government
38,166
General Government
3,500
194,640 52,038
Public Safety
-
-
2010
10,862 17,107 400,000
-
-
Public Works
48,400
-
-
Culture & Recreation
In addition the capitalization threshold was increased to $10,000 for most items,
effective in 2009. For financial statement purposes, the following capitalization
thresholds are established for each capital asset category:
Land/land improvements
Buildings and building improvements
Machinery and equipment
Vehicles
Infrastructure
Other assets
54
$
$
$
$
$
$
50,000
50,000
10,000
10,000
50,000
10,000
Comparison of Expenditures by Purpose 2012/2013
Budgeted Governmental Funds
2012 Budgeted Expenditures
Debt Service
5.5%
Transfers Out
0.4%
Capital Assets
24.9%
Repair/Maint & Misc
8.9%
Wages & Benefits
44.4%
Supplies
3.8%
Services & Charges
12.1%
Repair, maintenance and miscellaneous increased in 2013 due to expenses
related to the completion of the Broadway Avenue project. Wages and benefits
actually decreased, but were a smaller portion of the total budget.
2013 Budgeted Expenditures
Debt Service
7.3%
Transfers Out
0.0%
Capital Assets
8.0%
Repair/Maint & Misc
17.1%
Wages & Benefits
51.2%
Services & Charges
11.9%
Supplies
4.5%
55
City of Forest Lake
Summary of Personnel by Department
Number of Budgeted Regular Employees
2005
PROGRAM
2006
2007
2008
2009
2010
2011
2012
2013
Full Part Full Part Full Part Full Part Full Part Full Part Full Part Full Part Full Part
Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time
Administration
2
0
2
0
2
1
2
0
2
0
2
0
2
0
2
0
2
0
Finance
4
0
4
0
5
0
5
0
5
0
5
0
5
0
4
0
4
0
Building Maintenance
1
1
1
1
1
1
1
1
1
1
2
0
2
0
2
0
2
0
Comm Development
3
0
3
0
3
0
3
0
3
0
3
0
3
0
3
0
3
0
24
8
25
8
28
7
27
7
29
7
28
0
28
0
28
0
28
0
Fire
1
1
1
1
2
0
2
0
1
0
1
0
1
0
2
0
2
0
Building Inspection
6
0
6
0
4
0
5
0
5
0
4
0
4
0
4
0
3
0
12
0
12
0
12
0
13
0
13
0
11
0
12
0
12
0
12
0
2
0
2
0
2
0
2
0
2
0
2
0
2
0
2
0
2
0
55
10
56
10
59
9
60
8
61
8
58
0
59
0
59
0
58
0
Police
Public Works
Parks & Recreation
Totals
Number of Budgeted Seasonal Employees and Volunteer Firefighters
2005
PROGRAM
2006
2007
2008
2009
2010
2011
2012
2013
Full Part Full Part Full Part Full Part Full Part Full Part Full Part Full Part Full Part
Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time Time
Public Works
0
8
0
8
0
8
0
6
0
7
0
6
0
6
0
6
0
6
Parks & Recreation
0
14
0
14
0
18
0
20
0
17
0
16
0
13
0
14
0
14
Election Judges
0
40
0
40
0
40
0
40
0
40
0
40
0
40
0
40
0
40
Volunteer Firefighters
0
32
0
32
0
33
0
35
0
35
0
33
0
34
0
35
0
35
Totals
0
94
0
94
0
99
0
101
0
99
0
95
0
93
0
95
0
95
56
General Fund Ten-Year Historical Analysis of Revenues and Expenditures
2004
2005
2006
2007
2008
$ 3,270,529
582,413
725,144
530,878
124,163
24,682
110,148
$ 5,367,957
$ 4,139,853
442,346
566,689
402,355
128,370
21,035
64,440
$ 5,765,088
$ 5,095,966
490,038
955,722
515,544
137,180
62,177
89,172
$ 7,345,799
$ 6,122,193
468,351
821,944
568,224
165,498
138,941
42,861
$ 8,328,012
$ 6,474,187
608,228
631,448
523,726
151,878
109,444
112,867
$ 8,611,778
$ 1,254,035
2,366,372
1,074,622
450,946
308,093
97,368
$ 5,551,436
$ 1,333,232
2,640,885
1,339,603
265,148
432,576
112,407
$ 6,123,851
$ 1,739,585
3,627,768
1,412,134
318,759
225,000
1,356,979
146,024
$ 8,826,249
$ 1,710,120
4,067,329
1,523,012
306,243
422,634
308,912
$ 8,338,250
$ 1,658,123
4,415,211
1,747,231
357,490
1,056,345
353,809
$ 9,588,209
Revenues
Taxes
Licenses & Permits
Intergovernmental
Charges for Services
Fines & Forfeits
Interest Income
Miscellaneous
Expenditures
General Government
Public Safety
Public Works
Culture & Recreation
Econ. Development
Capital Outlay
Debt Service
General Fund History of Revenues
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
2004
2005
2006
2007
2008
2009
2010
2011
Budget Budget
2012
2013
Taxes
Licenses & Permits
Intergovernmental
Charges for Services
Fines & Forfeits
Interest Income
Miscellaneous
57
(table continued)
2009
2010
2011
Budget
2012
Budget
2013
%
Increase
$ 6,760,896
314,436
568,276
707,916
132,099
83,559
96,656
$ 8,663,838
$ 6,642,041
311,149
545,912
764,773
168,009
68,679
168,763
$ 8,669,326
$ 6,650,806
281,794
570,858
912,079
152,563
39,397
92,383
$ 8,699,880
$ 6,894,395
279,000
574,789
758,800
150,000
45,000
55,200
$ 8,757,184
$ 6,756,159
280,800
651,200
825,100
153,400
40,000
55,000
$ 8,761,659
106.58%
-51.79%
-10.20%
55.42%
23.55%
62.06%
-50.07%
63.22%
$ 1,611,156
4,573,696
1,600,974
302,741
90,485
344,901
$ 8,523,953
$ 1,604,236
4,506,376
1,797,293
354,667
95,722
418,558
$ 8,776,852
$ 1,562,938
4,541,000
2,086,701
357,840
209,376
260,793
$ 9,018,648
$ 1,608,829
4,888,057
1,847,547
350,975
544,000
138,776
$ 9,378,184
$ 1,650,342
4,868,074
1,668,630
392,712
102,000
134,901
$ 8,816,659
31.60%
105.72%
55.28%
-12.91%
N/A
-66.89%
38.55%
58.82%
General Fund History of Expenditures
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
2004
2005
General Government
Culture & Recreation
Debt Service
2006
2007
2008
2009
Public Safety
Economic Development
58
2010
2011
Budget Budget
2012
2013
Public Works
Capital Outlay
Where Your Property Tax Dollars Go
Group 6 Cities Population 10,000 - 25,000
2011
City
Population
Shoreview
25,118
Chaska
24,002
Ramsey
23,865
White Bear Lake
23,820
Chanhassen
23,247
Champlin
23,223
Prior Lake
23,010
Hastings
22,217
Crystal
22,168
Rosemount
22,139
New Brighton
21,496
Farmington
21,369
Lino Lakes
20,505
New Hope
20,486
Golden Valley
20,427
South St. Paul
20,275
Columbia Heights
19,619
West St. Paul
19,605
Forest Lake
18,591
Stillwater
18,299
Hopkins
17,701
Anoka
17,331
Ham Lake
15,374
Robbinsdale
14,014
Hugo
13,536
Vadnais Heights
12,393
Mounds View
12,136
East Bethel
11,783
North St. Paul
11,485
Mendota Heights
11,098
Waconia
10,833
Little Canada
9,839
Average
18,469
Forest Lake % of Average 100.66%
Median
19,947
Rank
19/32
County
61.32%
43.56%
41.62%
60.75%
43.68%
48.23%
38.80%
31.42%
48.23%
31.43%
61.32%
31.42%
41.62%
48.23%
48.23%
28.66%
38.88%
31.43%
31.94%
29.26%
48.23%
41.62%
41.62%
48.23%
31.94%
61.32%
61.32%
41.62%
61.32%
31.43%
43.56%
61.32%
44.17%
72.31%
42.59%
24/32
City of Forest Lake
Payable 2012 Property Tax Allocation
School
18.2%
Special
8.4%
2012 Net Tax Capacity Rate
City
School
Special
33.25%
28.16%
9.32%
25.49%
44.38%
6.56%
44.17%
25.99%
5.81%
19.94%
26.34%
9.15%
28.52%
37.01%
6.91%
41.20%
23.33%
11.26%
29.74%
34.42%
6.82%
66.08%
25.43%
5.82%
51.34%
32.81%
11.35%
46.99%
28.43%
5.55%
41.43%
29.72%
9.96%
63.09%
55.28%
4.18%
42.89%
33.81%
6.18%
55.11%
32.81%
9.77%
55.80%
31.15%
10.18%
56.47%
32.28%
6.64%
66.30%
24.02%
7.37%
62.21%
21.86%
5.02%
37.74%
17.33%
8.01%
54.61%
22.33%
6.66%
58.68%
29.23%
12.10%
50.37%
23.33%
5.61%
26.72%
22.93%
4.75%
48.64%
32.81%
11.31%
35.79%
25.69%
5.31%
27.84%
26.49%
8.45%
48.89%
29.04%
11.81%
43.81%
30.50%
4.23%
33.38%
28.34%
13.24%
32.30%
21.86%
5.03%
44.22%
34.38%
4.51%
28.06%
17.82%
10.65%
43.78%
29.04%
7.80%
86.20%
59.67%
102.73%
43.99%
28.39%
6.87%
21/32
32/32
14/32
Total
132.05%
119.99%
117.59%
116.18%
116.12%
124.02%
109.78%
128.75%
143.73%
112.40%
142.43%
153.97%
124.50%
145.92%
145.36%
124.05%
136.57%
120.52%
95.02%
112.86%
148.24%
120.93%
96.02%
140.99%
98.73%
124.10%
151.06%
120.16%
136.28%
90.62%
126.67%
117.85%
124.80%
76.14%
124.04%
31/32
Average Group Six Cities
Payable 2012 Property Tax Allocation
School
23.3%
City
39.7%
County
33.6%
Special
6.2%
County
35.4%
Source: Minnesota Cities, September-October 2012
59
City
35.1%
Peer Group Comparisons
The following charts illustrate comparisons of City property taxes and per capita spending
with peer group cities in the population range of 17,000 – 20,000.
Amount of City Property Tax on $203,500 Home in 2012
$1,600
$1,400
$1,224
$1,148
$1,200
$1,030
$1,042
$1,017
$1,008
$1,083
$930
$1,000
$792
$800
$697
$600
$400
$200
$0
Golden
Valley
New Hope
Lino Lakes
South St.
Paul
West St.
Paul
Colum bia
Heights
Forest Lake
Stillw ater
Hopkins
Anoka
Total expenditures shown include capital expenditures, debt service and transfers out for all
governmental funds for the fiscal year 2010 (the latest year audited information is available.)
City Spending (Governmental Funds) Per Capita in 2010
$2,500
$2,010
$2,000
$1,611
$1,561
$1,500
$1,118
$1,207
$957
$1,000
$795
$959
$872
$729
$500
$0
Golden
Valley
New Hope
Lino Lakes
South St.
Paul
West St.
Paul
Colum bia
Heights
Forest Lake
Stillw ater
Hopkins
Anoka
The City of Forest Lake is lowest in the peer group for property taxes.
Total spending for 2010 includes TIF expenditures on Mega Project and
other capital projects approximately $8M.
60
Comparison of City Tax Base and Levy Data
For Property Taxes Payable in Year 2012 - Peer Group Cities
City
Shoreview
Chaska
Ramsey
White Bear Lake
Chanhassen
Champlin
Prior Lake
Hastings
Crystal
Rosemount
New Brighton
Farmington
Lino Lakes
New Hope
Golden Valley
South St. Paul
Columbia Heights
West St. Paul
Forest Lake
Stillwater
Hopkins
Anoka
Ham Lake
Robbinsdale
Hugo
Vadnais Heights
Mounds View
East Bethel
North St. Paul
Mendota Heights
Waconia
Little Canada
Average
Forest Lake
% of Average
Median
Rank
2011
Taxable
Population Tax Capacity
25,118
25,417,572
24,002
16,215,779
23,865
15,747,629
23,820
20,545,504
23,247
32,557,140
23,223
14,184,806
23,010
25,401,223
22,217
14,622,430
22,168
13,318,164
22,139
19,319,449
21,496
14,829,893
21,369
13,576,819
20,505
16,473,353
20,486
13,527,005
20,427
27,681,464
20,275
11,375,524
19,619
9,996,791
19,605
13,082,047
18,591
16,964,142
18,299
16,708,900
17,701
14,953,673
17,331
8,979,570
15,374
13,894,876
14,014
8,147,192
13,536
12,247,068
12,393
11,430,706
12,136
6,442,552
11,783
8,031,781
11,485
6,902,982
11,098
17,495,004
10,833
9,826,517
9,839
8,122,971
18,469
14,938,141
100.66%
113.56%
19,947
19/32
Local
Gov't Aid
0
37,441
0
1,532,448
0
0
0
0
1,455,066
0
0
0
0
41,843
0
1,663,720
895,180
773,763
0
174,580
0
901,095
0
1,170,849
0
0
232,078
0
1,863,726
0
0
195,843
341,801
0.00%
14,039,841
7/32
0
32/32
Certified
City Levy
9,290,085
4,880,331
8,414,125
4,665,427
9,802,043
7,239,634
8,285,601
11,746,070
8,792,834
10,331,935
7,289,559
10,582,284
8,227,487
9,229,295
16,410,340
8,252,814
9,136,763
9,954,158
7,166,529
10,246,597
10,251,544
5,899,155
4,227,520
5,121,279
4,959,583
3,534,365
3,991,381
4,349,521
2,902,453
5,907,218
4,922,461
2,660,453
7,458,464
96.09%
2011
Population
19,000
18,591
18,469
18,500
18,000
Forest Lake
Average Group Six City
Taxable Tax Capacity 2012
19,000,000
18,000,000
17,000,000
16,964,142
16,000,000
14,938,141
15,000,000
14,000,000
Forest Lake
Average Group Six
City
Avg City LGA 2012
400,000
341,801
350,000
300,000
250,000
200,000
150,000
100,000
50,000
0
0
Forest Lake
Average Peer City
Certified City Levy 2012
8,000,000
7,758,523
19/32
7,458,464
Source: Minnesota Cities, September-October 2012
7,166,529
7,000,000
Forest Lake
Average Peer City
Notes: Population of highlighted cities range from approximately 10% below to 10% above the population of
Forest Lake.
Peer Group Cities are metropolitan cities with populations between 10,000 and 25,000.
61
City of Forest Lake, Minnesota
Debt Service Changes
On December 31, 2012, the City's outstanding debt was $12,228,667. This is a
decrease of 0.02% from the balance on December 31, 2011. The projected amount of
debt outstanding on December 31, 2013 will be $10,394,203, a decrease of 15%
from the prior year. The primary factor in the reduction in outstanding debt is due to
the issuance of refunding bonds in 2011 and 2012 and the related defeasance of
the original general obligation debt in 2012 and 2014. Equipment notes were also
issued in 2012.
Comparison of Changes in General Long-Term Debt Payable
Debt Outstanding January 1
New Debt Issued
Debt Paid
Debt Outstanding December 31
Actual
2011
Estimated
2012
Projected
2013
$ 14,039,545
2,505,000
3,966,583
12,577,962
$ 12,577,962
3,000,000
3,349,295
12,228,667
$ 12,228,667
1,304,464
10,924,203
-
-
-
$ 12,577,962
$ 12,228,667
$ 10,924,203
$
$
$
Escrow Balance for Bonds
Net Debt Outstanding
December 31
Debt by Type at December 31
General Government Fund Debt
Special Assessment Bonds
Refunding Bonds
Equipment Certificates
Tax Increment Bonds
Capital Leases
Proprietary Fund Debt
G.O. Revenue Bonds
Special Assessment Bonds
Refunding Bonds
Escrow Balance for Bonds
Net Debt Outstanding
December 31
2,570,000
710,000
102,962
2,470,000
1,195,000
78,667
1,925,000
1,100,000
59,203
2,325,000
860,000
6,010,000
12,577,962
1,455,000
750,000
6,280,000
12,228,667
1,455,000
635,000
5,750,000
10,924,203
2,137,509
951,359
951,500
$ 10,440,453
$ 11,277,308
62
$
9,972,703
City of Forest Lake, Minnesota
Debt Service Schedule for Budget Year Ending December 31, 2013
General Obligation Bonds
Primary Government
General Long Term Debt
Special Assessment Bonds
G.O. Improvement Bonds
Total Special Assessment Bonds
Interest
Rate %
Issue
Date
0.65% - 1.20%
0.45% - 0.80%
2.00%
Equipment Certificates
2012A Equipment Certificates
2008A Fire Equipment Certificates
Total Equipment Certificates
0.50% - 1.20%
3.25% - 3.80%
0%
0%
Fund
-
5/1/2012 2/1/2018 $
440,000
11/28/2011 12/1/2020 $
325,000
4/1/2010 2/1/2016 $ 2,245,000
$ 3,010,000
5/1/2012
7/1/2008
Tax Increment Bonds
Tax Increment Bonds
Total Tax Increment Bonds
2/1/2018 $
575,000
2/1/2018 $
870,000
$ 1,445,000
$
-
4/21/2006 3/20/2016 $
5/18/2007 5/15/2012 $
$
194,640
52,038
246,678
Total General Long Term Debt
Proprietary Fund Debt
G.O. Revenue Bonds
G.O. Water Revenue Bonds - 2005B
G.O. Sewer Revenue Bonds - 2012A
G.O. Sewer Revenue Bonds - 2012A
Original
Issue
$
$
Refunding Bonds
G.O. Advance Refunding Bonds - 2012A
G.O. Advance Refunding Bonds - 2011A
G.O. Tax Increment Refunding - 2010A
Total Refunding Bonds
Capital Leases
Fiber Optic Cable Lease of 2006
Fiber Optic Equipment Lease of 2007
Total Capital Leases
Final
Maturity
317
317
303
317
101
101
101
$ 4,701,678
3.0% - 3.85%
0.50% - 2.10%
0.50% - 2.00%
11/17/2005 12/1/2020 $ 3,495,000
5/1/2012 2/1/2023 $ 1,100,000
5/1/2012 2/1/2022 $
355,000
631
631
631
Special Assessment Bonds
G.O. Improvement Bonds - 2008A
3.25% - 3.80%
7/1/2008
2/1/2018 $ 1,075,000
612
Refunding Bonds
G.O. Advance Refunding Bonds - 2005A
G.O. Advance Refunding Bonds - 2011A
G.O. Advance Refunding Bonds - 2012A
3.50% - 4.20%
0.60% - 2.30%
0.65% - 1.20%
4/21/2005
11/2/2011
5/1/2012
2/1/2024 $ 4,645,000
2/1/2021 $ 2,180,000
2/1/2018 $
530,000
631
631
612
Total Proprietary Fund Debt
$ 13,380,000
Total Primary Government Debt
$ 18,081,678
63
(continued)
Payable
12/31/2012
2013
Proceeds
2013
Payments
Payable
12/31/2013
2013
Interest and Fiscal Charges
$
$
-
$
$
-
$
$
-
$
$
-
$
$
$
$
440,000
215,000
1,815,000
2,470,000
$
$
$
-
$
$
$
$
105,000
440,000
545,000
$
$
$
$
440,000
110,000
1,375,000
1,925,000
$
$
$
575,000
620,000
1,195,000
$
$
-
$
$
$
95,000
95,000
$
$
$
575,000
525,000
1,100,000
$
$
-
$
$
-
$
$
-
$
$
$
$
$
78,667
78,667
$
$
$
-
$
$
$
19,464
19,464
$
3,743,667
$
-
$
$
$
$
1,100,000
355,000
$
$
$
-
$
750,000
$
$
$
$
3,570,000
2,180,000
530,000
$
$
$
-
$
5,018.75
$
1,510.00
$ 31,900.00
$ 38,428.75
$
$
$
$
212.50
212.50
425.00
850.00
$
5,231.25
$
1,722.50
$ 32,325.00
$ 39,278.75
$
6,009.38
$ 20,223.75
$ 26,233.13
$
$
$
212.50
212.50
$
6,009.38
$ 20,436.25
$ 26,445.63
-
$
$
-
$
$
-
$
$
-
$
$
$
59,203
59,203
$
$
$
-
$
$
$
-
$
$
$
-
659,464
$
3,084,203
$ 64,661.88
$ 1,062.50
$ 65,724.38
$
$
$
-
$
$
$
1,100,000
355,000
$ 85,265.00
$ 14,000.00
$
5,443.75
$
$
$
425.00
-
$ 85,690.00
$ 14,000.00
$
5,443.75
-
$
115,000
$
635,000
$ 24,458.75
$
212.50
$ 24,671.25
$
$
$
-
$
$
$
265,000
265,000
-
$
$
$
3,305,000
1,915,000
530,000
$ 152,627.52
$ 31,985.00
$
6,046.88
$
$
$
425.00
212.50
-
$ 153,052.52
$ 32,197.50
$
6,046.88
8,485,000
$
-
$
645,000
$
7,840,000
$ 319,826.90
$ 1,275.00
$ 321,101.90
$ 12,228,667
$
-
$
1,304,464
$ 10,924,203
$ 384,488.78
$ 2,337.50
$ 386,826.28
64
$
$
-
$
$
-
(THIS PAGE LEFT BLANK INTENTIONALLY.)
City of Forest Lake, Minnesota
Debt Service Requirements Year 2013 and Thereafter
ThereAfter
Total
Debt Service
2013
2014
2015
2016
2017
General Long-Term Debt
Special Assessment Bonds
Refunding Bonds
Equipment Certificates
Tax Increment Bonds
Capital Leases
583,429
121,233
19,464
587,895
648,873
19,464
587,558
118,884
19,464
582,510
118,050
19,464
111,870
117,015
811
110,660
120,720
-
2,563,922
1,244,775
78,667
Total General Long-Term Debt
724,126
1,256,232
725,906
720,024
229,696
231,380
3,887,364
Enterprise Funds
Refunding Bonds
Special Assessment Bonds
Revenue Bonds
710,485
139,459
23,747
716,686
646,295
153,661
852,327
162,851
841,208
161,800
858,561
165,470
3,373,440
927,760
7,352,707
785,754
1,595,289
Total Enterprise Funds
873,691
1,516,642
1,015,178
1,003,008
1,024,031
4,301,200
9,733,750
1,597,817
2,772,874
1,741,084
1,723,032
1,253,727
4,532,580
13,621,114
Total Debt
Debt Service Requirements
6,000,000
4,532,580
4,000,000
2,772,874
1,741,084
1,597,817
1,723,032
1,253,727
2,000,000
0
2013
2014
2015
2016
2017
Bonds Payable by Type
1,595,288
1,244,774
78,667
785,754
9,916,623
Equipment Certificates
Capital Leases
Refunding Bonds
Special Assessment Bonds
Revenue Bonds
65
After
City of Forest Lake
Debt Service Requirements 2013 and Thereafter
2013
Principal
2014
Interest
Principal
Interest
General Long-Term Debt
Special Assessment Bonds
-
-
-
-
440,000
105,000
545,000
5,019
31,900
1,510
38,429
450,000
110,000
560,000
4,015
23,000
880
27,895
95,000
95,000
20,224
6,009
26,233
525,000
110,000
635,000
9,340
4,533
13,873
-
-
-
-
19,464
19,464
-
19,464
19,464
-
Total General Long-Term Debt
659,464
64,662
1,214,464
41,768
Proprietary Fund Debt
G.O. Revenue Bonds
Revenue Bonds
G.O. Advance Refunding - 2005A
G.O. Advance Refunding - 2011A
G.O. Utility Revenue - 2012A
G.O. Capital Equipment 2012A
G.O. Advance Refunding - 2012A
Total G.O. Revenue Bonds
265,000
265,000
530,000
142,453
31,985
18,303
5,444
6,047
204,231
285,000
265,000
100,000
35,000
685,000
131,453
30,395
14,393
4,268
4,838
185,345
115,000
115,000
24,459
24,459
635,000
635,000
11,295
11,295
645,000
228,690
1,320,000
196,640
1,304,464
293,352
2,534,464
238,408
Total Special Assessment Bonds
Refunding Bonds
G.O. Advance Refunding - 2012A
G.O. Tax Increment Refunding - 2010A
G.O. Current Refunding - 2011A
Total Refunding Bonds
Equipment Certificates
2008A Fire Equipment Certificates
2012A Equipment Certificates
Total Equipment Certificates
Tax Increment Bonds
G.O. Tax Increment - 2003A
Total Tax Increment Bonds
Capital Leases
Fiber Optic Cable Lease 2006
Fiber Optic Equipment Lease 2007
Total Capital Leases
G.O. Improvement Bonds
G.O. Improvement - 2008A
Total G.O. Improvement Bonds
Total Proprietary Funds
Total Debt Service
Notes: The 2011A G.O. Current Refunding Bonds refunded the 2005C Equipment Certificates.
The 2011A Advance Refunding refunded the 2005B Water Revenue Bonds.
The 2010A Tax Increment Refunding Bonds refunded the 2003A Tax Increment Bonds.
The 2012A Advance Refunding Bonds will refund the 2008A Equipment Notes and the 2008A G.O. Improvem
66
City of Forest Lake
Debt Service Requirements 2013 and Thereafter
2015
Principal
2016
Interest
Principal
2017
Interest
Principal
2018
Interest
Principal
Interest
-
-
-
-
-
-
-
-
110,000
460,000
570,000
3,658
13,900
17,558
110,000
465,000
575,000
2,860
4,650
7,510
110,000
1,870
110,000
660
110,000
1,870
110,000
660
115,000
115,000
3,884
3,884
115,000
115,000
3,050
3,050
115,000
115,000
2,015
2,015
120,000
120,000
720
720
-
-
-
-
-
-
-
-
19,464
19,464
-
19,464
19,464
-
811
811
-
-
-
704,464
21,441
709,464
10,560
225,811
3,885
230,000
1,380
305,000
260,000
105,000
40,000
135,000
845,000
119,653
28,275
13,801
4,050
4,399
170,178
310,000
265,000
105,000
40,000
130,000
850,000
107,353
25,415
13,040
3,760
3,440
153,008
335,000
275,000
110,000
40,000
130,000
890,000
94,453
21,838
12,070
3,400
2,270
134,030
355,000
280,000
110,000
40,000
135,000
920,000
80,475
17,438
10,860
2,960
810
112,543
-
-
-
-
-
-
-
-
845,000
170,178
850,000
153,008
890,000
134,030
920,000
112,543
1,549,464
191,619
1,559,464
163,568
1,115,811
137,915
1,150,000
113,923
ment Bonds.
67
City of Forest Lake
Debt Service Requirements 2013 and Thereafter
(Debt Service Requirements continued)
2019
Principal
2020
Interest
Principal
2021
Interest
Principal
2022
Interest
Principal
Interest
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
370,000
285,000
110,000
40,000
65,566
12,398
9,430
2,440
395,000
285,000
110,000
40,000
49,640
6,555
7,780
1,840
220,000
110,000
40,000
36,615
5,910
1,160
235,000
120,000
40,000
26,833
3,720
400
805,000
89,834
830,000
65,815
370,000
43,685
395,000
30,953
-
-
-
-
-
-
-
-
805,000
89,834
830,000
65,815
370,000
43,685
395,000
30,953
805,000
89,834
830,000
65,815
370,000
43,685
395,000
30,953
68
City of Forest Lake
Debt Service Requirements 2013 and Thereafter
2023
Principal
2024
Interest
-
Principal
-
Total
Principal
Interest
-
Total
Interest
Total
Debt Service
-
-
-
-
18,081
73,450
2,390
93,921
458,081
1,888,450
217,390
2,563,921
-
-
-
-
440,000
1,815,000
215,000
2,470,000
-
-
-
-
620,000
575,000
1,195,000
29,564
20,211
49,774
649,564
595,211
1,244,774
-
-
-
-
-
-
-
-
-
-
-
78,667
78,667
-
78,667
78,667
-
-
-
-
3,743,667
143,696
3,887,363
240,000
120,000
16,500
1,260
255,000
-
5,610
-
360,000
17,760
255,000
5,610
3,570,000
2,180,000
1,100,000
355,000
530,000
7,735,000
876,601
174,298
110,567
29,721
21,803
1,212,990
4,446,601
2,354,298
1,210,567
384,721
551,803
8,947,990
-
-
-
-
750,000
750,000
35,754
35,754
785,754
785,754
360,000
17,760
255,000
5,610
8,485,000
1,248,744
9,733,744
360,000
17,760
255,000
5,610
12,228,667
1,392,440
13,621,107
69
City of Forest Lake, Minnesota
Projection of Legal Debt Margin
Taxable market value
2012
2013
2014
$ 1,738,913,900
$ 1,518,450,300
$ 1,564,003,809
52,167,417
45,553,509
46,920,114
215,000
575,000
620,000
1,410,000
110,000
575,000
525,000
1,210,000
440,000
490,000
930,000
Statutory debt limit:
3.0% of taxable market value
Amount of debt applicable to debt limit:
2011A Refunding Bonds
2012A Refunding Bonds
2012A Equipment certificates
2008A Fire equipment certificates
Total debt applicable to debt limit
Legal debt margin - December 31
$
50,757,417
$
44,343,509
$
45,990,114
Debt Capacity
The City's present and future debt capacity was evaluated to determine the amount of additional debt that
could be issued to finance projects included in the Capital Improvement Plan. The analysis includes a
projection of the City's legal debt margin, which is the difference between the maximum debt allowed
under state law and the amount of debt outstanding. The table above shows the legal debt margin for the
years 2012 - 2017. The analysis assumes a 3% increase in taxable market value for 2014, a 2% increase
in 2015, a 7% increase in 2016, and 3% in the final year 2017. This projection indicates that the City's
debt exposure will be well within the legal parameters for the five-year period.
Bond Rating
The primary emphasis of the debt capacity analysis was to determine the amount of debt that could be
issued without causing a downgrade of the City's bond rating. Standard & Poor's has assigned the
City an AA bond rating, and Moody's has assigned a Aa2 rating. The projected debt
ratios indicate that the City should be able to maintain or improve its present bond rating. It is the City's
policy to minimize the issuance of debt when possible, especially if it would have an adverse effect on
the City's bond rating.
70
(table continued)
2015
2016
2017
$ 1,595,283,885
$ 1,706,953,757
$ 1,758,162,370
47,858,517
51,208,613
52,744,871
330,000
375,000
705,000
220,000
260,000
480,000
110,000
260,000
370,000
$
47,153,517
$
50,728,613
$
52,374,871
71
City of Forest Lake, Minnesota
Descriptions of Outstanding Debt Issues
$4,935,000 General Obligation Advance Crossover Refunding Bonds, Series 2005A
This bond was issued to refund the following debt of the former Township and City:
$1,740,000 General Obligation Water Revenue Bonds, Series 1999
$3,700,000 General Obligation Water and Sewer Utility Revenue Bond, Series 1999A
$1,925,000 General Obligation Improvement Bonds, Series 2000A
$ 615,000 General Obligation Utility Revenue Bonds, Series 2000B
The Township debt was assumed by the City when the City and the Township merged in 2001. The
bonds were refunded to obtain a lower interest rate, saving $445,504 over the service period. Net
Interest Cost (NIC) was 4.165%. These bonds are callable on 2/1/2014.
$1,945,000 General Obligation Bonds, Series 2008A
This debt was issued for two purposes. $870,000 was used to purchase fire and rescue equipment.
$1,075,000 is being used to finance improvements at the City's airport industrial park. Net Interest
Cost (NIC) was 3.588%. The fire equipment portion of this debt will be serviced with property tax
dollars. The improvement bond debt will be serviced through the collection of special assessments
and revenues obtained from a future property sale. The debt will be refunded with the 2012A
Advance Refunding Bonds.
$2,245,000 General Obligation Tax Increment Crossover Refunding Bonds, Series 2010A
This debt was issued to refund the $5,000,000 General Obligation Tax Increment Bonds, Series
2003A. The original bonds were refunded to obtain lower interest costs, saving $114,985 over the
bond life or $109,104 Net Present Value. The Net Interest Cost on the refunded debt is 1.588%.
The bonds are not callable.
$2,505,000 General Obligation Crossover Refunding Bonds, Series 2011A
This bond was issued to refund the $3,495,000 2005B G.O. Water Revenue Bonds and the
$1,500,000 2005C Equipment Certificates. The refunding resulted in a net present value benefit of
$125,070. The Net Interest Cost (NIC) of the issue was 1.787%. A portion of the bond, $325,000, is
a current refunding of the $2005C Equipment Certificates and will be satisfied in 2015. The
remainder, $2,180,000, is an advance crossover refunding of the 2005B Water Revenue Bonds.
The 2005B bonds were defeased by these bonds in December 2012. These bonds are callable
2/1/2017.
$3,000,000 General Obligation Bonds, Series 2012A
This bond was issued for six separate purposes and was issued as one sale to save on issuance
costs. The financing uses of the issue were as follows:
Refund 2008A Fire Equipment Notes, $440,000
Refund 2008A Industrial Park Improvement Bonds, $530,000
2012 Sewer Lift Station Improvements, $845,000
2012 Sewer Jetter Equipment Notes, $355,000
2012 Equipment Notes, $575,000
2012 I-35 Watermain Repair Water Revenue Bonds, $255,000
The Net Interest Cost was 1.41%. The 2008A debt will be defeased with escrow proceeds on
2/1/2015. The 2012A bonds are callable on 2/1/2020.
72
Budgeted Changes in Fund Balances/Net Assets
Budget Year Ending December 31, 2013
Estimated
Revenues
and Other
Financing
Sources
12/31/2013
Estimated
Expenditures
and Other
Financing
Uses
12/31/2013
Estimated
Fund Balance
12/31/2013
$ 8,816,659
$ 8,816,659
$
4,542,063
$
$
$
(1,712,624)
43,401
(37,674)
94,338
48,863
(1,563,696)
Estimated
Fund Balance
1/1/2013
Governmental Funds:
General Fund
Special Revenue Funds
Park Dedication
Drug/Alcohol Forfeiture
TIF #15
Economic Development
TIF #21
TIF #24
Total Special Revenue Funds
$
4,542,063
$
(1,712,624)
43,401
619,748
94,338
(190,206)
2,777
(1,142,566)
Debt Service Funds
2005A G.O. Crossover Ref.
Total Debt Service Funds
Capital Project Funds
Capital Improvement
Total Capital Project Funds
Total Governmental Funds:
$
Total All Funds
(Fund Balance and Net Assets)
12,300
30,500
947,422
28,230
532,331
2,802
1,553,585
322,553
322,553
232,375
232,375
232,375
232,375
322,553
322,553
2,677,991
2,677,991
825,000
825,000
871,000
871,000
2,631,991
2,631,991
6,400,041
$ 11,006,489
$ 11,473,619
Estimated
Revenues
12/31/2013
Estimated
Expenditures
12/31/2013
Estimated
Net Assets
1/1/2013
Enterprise Funds:
Airport
Water & Sewer Utility
Total Enterprise Funds:
12,300
30,500
290,000
28,230
771,400
25
1,132,455
$
5,932,911
Estimated
Net Assets
12/31/2013
$
2,587,695
25,468,082
$ 28,055,777
$
228,937
3,601,500
$ 3,830,437
$
399,242
3,614,265
$ 4,013,507
$
2,417,390
25,455,317
$ 27,872,707
$ 34,455,818
$ 14,836,926
$ 15,487,126
$ 33,805,618
Note regarding fund balances anticipated to increase or decrease by more than 10 percent:
TIF #15 Fund - The West Broadway Avenue Improvement Project will be completed in 2012. The
City's final contribution to this County project will be financed through this fund in 2013. Tax
increment to be received in early 2014 will accommodate the deficit.
TIF #21 Fund - The Lake Street/Broadway Avenue intersection project was completed in fiscal
year 2011. Final payment was made in 2012.
TIF #24 Fund - Tax increment is no longer accruing in this district. The fund will close in 2013.
Remaining funds will be returned to the County as excess TIF.
73
Tax Levy Comparison
Payable 2012 / Payable 2013 Property Tax
Final
2012
Proposed
2013
General Fund
General Purpose
Debt Service
$ 6,750,619
138,776
$ 6,621,258
134,901
-1.92%
-2.79%
Total General Fund Levy
$ 6,889,395
$ 6,756,159
-1.93%
Other Levies
Economic Development
Debt Service
$
25,000
252,133
$
27,230
380,512
8.92%
50.92%
Total Other Levies
$
277,133
$
407,742
47.13%
Total General Purpose Levy
Total Debt Service Levy
$ 6,775,619
390,909
$ 6,648,488
515,413
-1.88%
31.85%
Total City Levy
$ 7,166,528
$ 7,163,901
-0.04%
Funding Sources
Property Taxes
General Fund
Economic Development Fund
Debt Service
Total Property Taxes
$ 6,889,395
25,000
252,133
$ 7,166,528
$ 6,756,159
27,230
380,512
$ 7,163,901
-1.93%
8.92%
50.92%
-0.04%
$
$
Market Value Homestead Credit
General Fund
Economic Development Fund
Total Market Value Credits
Total City Levy
-
$ 7,166,528
74
% Increase
(Decrease)
-
0.00%
0.00%
0.00%
$ 7,163,901
-0.04%
Proposed Pay 2013 Property Tax Impact Worksheet
Taxing District:
0600 Forest Lake
STEP 1 - Calculate the Taxing District's Tax Rate:
Actual
Pay 2012
(A)
Item
1.
2.
3.
4.
Levy before reduction for state aids
State Aids
Certifed Property Tax Levy
Fiscal Disparity Portion of Levy
5.
6.
7.
Local Portion of Levy
Local Taxable Value
Local Tax Rate
8.
9.
Market Value Referenda Levy
Fiscal Disparity Portion of Levy (SD only)
10.
11.
12.
Proposed 2013 Values
Local Portion of Levy
Referenda Market Value
Market Value Referenda Rate
=
-
$7,163,901
$0
$7,163,901
$814,234
-0.0%
0.0%
-0.0%
6.4%
=
÷
=
$6,401,485
16,964,142
37.735%
$6,349,667
14,601,609
43.486%
-0.8%
-13.9%
15.2%
=
÷
=
$0
$0
$0
0
0.00000%
$0
$0
$0
0
0.00000%
STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes:
13.
Assumes a
-12.1%
change in market value from 2012 to 2013, which is the city median change.
(D)
Market
Value
Before
Exclusion
(E)
Homestead
Market
Value
Exclusion
Pay 2012
76,000 @40%
MV
- rem @ 9%
(F)
(G)
Taxable
Market
Value
Tax
Capacity
(H)
Taxing
District
Portion of
Tax
Actual Pay 2012
14.
15.
16.
17.
18.
203,500
113,800
170,600
284,400
455,100
18,900
27,000
21,900
11,600
0
(D) - (E)
500,[email protected]%
(A7 x G) +
rem @ 1.25%
(A12 X D)
184,600
86,800
148,700
272,800
455,100
1,846
868
1,487
2,728
4,551
$696.59
$327.54
$561.12
$1,029.41
$1,717.32
Proposed Pay 2013
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
Pay 2012 MV
76,000 @40%
X 0.879
- rem @ 9%
178,900
100,000
150,000
250,000
400,000
-12.1%
-12.1%
-12.1%
-12.1%
-12.1%
21,100
28,200
23,700
14,700
1,200
(D) - (E)
157,800
71,800
126,300
235,300
398,800
500,[email protected]%
(B7 x G) +
rem @ 1.25%
(B12 x D)
1,578
718
1,263
2,353
3,988
Percentage Change from 2012 to 2013
11.6%
-14.5%
-14.5%
4.4%
-17.3%
-17.3%
8.2%
-15.1%
-15.1%
26.7%
-13.7%
-13.7%
0.0%
-12.4%
-12.4%
75
%
Change
(C)
$7,166,528
$0
$7,166,528
$765,043
Proposed 2013 Values
Proposed
Pay 2013
(B)
$686.21
$312.23
$549.23
$1,023.23
$1,734.22
-1.5%
-4.7%
-2.1%
-0.6%
1.0%
0.0%
0.0%
0.0%
0.0%
0.0%
(THIS PAGE LEFT BLANK INTENTIONALLY.)
Section III
2013 Budget
(THIS PAGE LEFT BLANK INTENTIONALLY.)
CITY OF FOREST LAKE, MINNESOTA
BUDGET OVERVIEW
Governmental Funds:
Revenues
Property
Taxes
Licenses &
Permits
Intergovernmental
Revenue
Franchise
Fees
The City’s certified property tax levy decreases by 0.04%
for budget year 2013 compared to an increase of 3.9% for
fiscal year 2012. However, the property tax rate (the factor
that is applied to the property owner’s taxable market
value) will increase by 15.2%. This is due, primarily, to a
13.9% reduction in local taxable value. Prior to 2012, the
State of Minnesota gave residential property owners a
credit on their property taxes if they claimed homestead in
the State. The State of Minnesota would reimburse local
governments for the loss in property tax revenue; however,
in recent years the State has been unable to fulfill that
obligation. The new program gives residential property
owners a reduction in market value. However, the overall
reduction in value, combined with eroding property values,
resulted in a smaller tax base and higher tax rates.
Property taxes are the City’s largest source of revenue.
Building permit revenue is expected to stabilize in 2013,
after seven consecutive years of decline resulting from an
unstable economy and a stagnant housing market. Overall
licenses and permits revenue for fiscal year 2013 is
expected to be slightly higher than the 2012 budget.
Intergovernmental revenue is the third largest source of
City revenue. It includes State and federal grants and aids
and some County aid. The City has not received State
Local Government Aid (LGA) since 2002 and no longer
receives State Market Value Homestead Credit (MVHC).
The reduction in State aids and credits has resulted in a
shift to property taxes and charges for services. The
amount of routine intergovernmental revenue anticipated
for fiscal year 2013 is approximately the same as fiscal
year 2012; however, the City received County assistance
for the Broadway Avenue project in 2012.
The City plans to implement utility franchise fees in 2013
for the first time. The fees will generate nearly $700,000 in
new revenue, which will be dedicated to the local road
improvement fund.
76
Charges for
Services
Fines and
Forfeits
Interest on
Investments
Charges for services are the second largest source of
revenue for the City. Charges for services will decrease
$43,700, compared to the 2012 budget. This is primarily
due to a decrease in expected park dedication fees in the
Park Dedication Fund.
Beginning in 2010, the City
imposed a storm water management fee to fund costs
associated with managing storm water runoff in
accordance with new federal and State regulations. The
annual fee is currently set at $32 per household. This fee
is expected to generate $280,000 in revenue to fund the
program. Police and fire contracts, in the amount of
$363,000 make up a large portion of this revenue category.
Building plan check fees were budgeted at the same level
as the prior year, in the amount of $60,000, after several
years of declines.
Fines and forfeits are expected to increase slightly in
budget year 2013, but the decrease will have minimal
impact on the overall budget. The fines and forfeits
revenue source is approximately 1.7% of the City’s total
revenue stream in the governmental funds. Revenues
resulting from the forfeiture of vehicles and other property
involved in a drug or alcohol related offense are dedicated,
under State statute, to a special revenue fund. Funds
accumulated in the Drug and Alcohol Special Revenue
Fund are used for drug and alcohol enforcement and
education programs, and are not used to offset regular
public safety expenditures.
Interest income is expected to further decline from the prior
budget year. The City financed a portion of two major
street improvement projects with tax increment financing
district funds in fiscal year 2010 - 2012, thereby reducing
the amount of fund balance available to invest. The City is
also earning interest on escrowed advance refunding bond
funds until the call date of the original debt. Currently, the
City is earning less than 1.0% on its overall investment
portfolio. Earnings projections for 2013 were estimated at
slightly less than 1.0%. Interest revenue is expected to
decrease as the City implements the provisions of its
Capital Improvement Plan over the next five years,
significantly reducing the fund balances in the Tax
Increment Financing Funds. The City does not anticipate a
significant change in the investment markets for 2013,
even if the economy improves.
77
Expenditures
General
Government
General: Budgets in most departments were reduced in
an attempt to maintain or lower the tax levy for 2013.
Elections: Elections typically only occur in even years.
Consequently, there are no State Primary and General
elections planned for the year 2013.
Legal: Legal expenditures are trending back down the
past two years, after two periods with no city administrator.
Information Technology:
Expenditures have been
trending up over the past few years. The City entered into
a collaborative technology arrangement with the City of
Roseville beginning in 2010, in which services were
enhanced and costs were contained. The City will be
purchasing new GIS software and a large format printer in
2013.
Public
Safety
Police and Fire Protection: Budgets were reduced, to
the extent possible, in an attempt to lower the tax levy for
2013. The 2.0% increase in the police department budget
primarily reflects step increases granted to employees
through a contractual agreement.
Fire Inspection:
The fire inspection position was
increased to full-time in the prior year. Additional costs
were necessary to maintain the program.
Emergency Management: A contract for maintenance of
the growing number of emergency sirens and towers is the
primary expenditure item in this budget.
Building Inspection: Due to continued reduction in
development, one full time building inspector position was
eliminated.
Public
Works
Streets: The asphalt budget was reduced by $165,000 for
budget year 2013 in the General Fund. The majority of
asphalt expenditures are expected to be funded through
the new franchise fee in the Capital Improvement Fund in
2013. A turnover in the staff has resulted in replacement of
positions at beginning step levels, resulting in lower wage
and benefit costs for 2013.
78
Engineering: Engineering costs were reduced through a
contract with a new engineering firm. Engineering services
are still trending downward, due to the economy. Many
projects have been delayed or cancelled. However, there
will be engineering fees related to some of the City’s
infrastructure projects planned for 2013.
Surface Water Management: Costs relating to drainage
issues are continually growing due to development and
new federal National Pollutant Discharge Elimination
System (NPDES) regulations.
In 2009, the City
implemented a new storm water maintenance fee to fund
the storm water program. A large increase in the storm
water fee was implemented in 2011. The fee is $32 per
year for each household.
In 2012, the City saved
approximately $90,000 per year in this program by adding
an engineering technician to the staff, reducing the need
for consulting services. Costs are projected to increase by
$81,712 in 2013 due to required reporting in that year and
the implementation of several drainage projects.
Composting: Composting services have been reduced
since 2010. The original compost site was closed in 2010
and relocated to a different area of the City. The new site
is not being staffed. Signs have been erected to direct
users to the appropriate locations and inform them of the
rules for use of the site. Some of the responsibilities for
managing the site have been assumed through a
cooperative agreement with a private business, which has
proven to be cost-effective for the City. Expenditures in
this program have been almost completely eliminated.
Rid Litter: The Rid Litter Program services were also
modified in 2010. The City no longer provides staff and a
site for residents to drop off their disposables. The City
continues to promote Rid Litter Day through advertising;
however, residents are directed to Wyoming (2 miles) to
drop off disposables directly at the SRC sanitation site.
The change resulted in a net savings of several thousand
dollars. This is reflected in the 2013 budget.
Weed Harvester: Additional funding, in the amount of
$1,700, was included for chemical control of vegetation in
budget year 2013; however, a matching grant from the
Lake Association mitigated this increase.
79
Culture and
Recreation
Golf Course: The City’s Golf Course Enterprise Fund was
closed in 2011 and is now reflected in the Culture and
Recreation activities of the General Fund. Castlewood
Golf Course is operated by a private lessee.
Parks Maintenance: The Parks maintenance budget
increased by $41,101, due to an increase in appropriation
by the City Council. Several parks will receive a needed
facelift because of this increase, including new dugout
covers at Fenway Park. In addition, the increase will
provide the resources to care for the landscaping needs in
connection with the County/City road improvement projects
constructed in the past three years.
Economic
Development
Capital
Assets
Economic Development: The decrease in this area of
the budget reflects the completion of the Broadway Avenue
Project in 2012-2013. Broadway Avenue is a County road;
however, the City has contributed tax increment funds to
the improvement project. Economic development activities
are primarily reflected in the Economic Development Fund
(EDA) and the City’s tax increment financing funds.
Routine capital asset expenditures include items that are
being replaced due to obsolescence or general wear and
tear, such as the items listed at the end of this section.
Other non-routine capital asset expenditures include the
planned 2013 Local Road Improvement Project, which
will be funded through the implementation of utility
franchise fees in 2013.
Effect on Operating Budget:
Squad cars are continually being rotated out of the fleet.
Typically three squad cars are replaced each year to
minimize maintenance costs. Squad cars are replaced at
approximately 100,000 miles, when maintenance costs
become prohibitive.
The purchase of an additional emergency siren will impact
the maintenance contract for the sirens and will be
reflected in future budgets.
There is no public works equipment scheduled for
replacement in budget year 2013. Equipment maintenance
expenditures have been trending up, as equipment
replacement has been delayed due to the economy.
80
Since the road improvement projects will primarily be
owned by other agencies, the projects will also have
minimal effect on future operating budgets. However, the
City will be required to mow the boulevards on a weekly
basis. This has increase the maintenance budget by
approximately $8,000.
Further information regarding effects of capital
purchases on operating budgets can be found in the
project
descriptions
located
in
the
Capital
Improvement Section of this budget document.
Capital asset expenditures planned for budget year 2013
are as follows:
General Fund:
Public Safety
Police Squad Cars (3)
Emergency Siren
Total Public Safety
77,000
25,000
102,000
Public Works
Nothing planned
Total Public Works
Total General Fund
$ 102,000
Special Revenue Funds:
Park Dedication Fund
Nothing planned
Drug and Alcohol Forfeiture Fund
Investigator Vehicle
20,500
Total Special Revenue Funds
$ 20,500
Capital Projects Funds:
Capital Improvement Fund
2013 Local Road Improvement
800,000
Total Capital Projects Funds
$ 800,000
Total Capital Asset Expenditures
$ 922,500
81
Debt
Service
The 2013 fiscal year budget provides for debt service
payments for debt issued in prior years. Detail is included
in the Debt section of the Executive Summary. The debt
service levy also includes payments due in February of
2014. Debt service payments scheduled in 2013 are as
follows:
Governmental Funds Debt Service:
2010A G.O. Tax Increment Refunding $ 472,325
2011A G.O. Refunding
106,723
2008A Fire Equipment Certificates
115,437
2012A Refunding 2008A
5,231
2012A Equipment Notes
6,009
Capital Leases
19,464
Total Governmental Funds
$ 725,189
Enterprise Funds:
Airport
Fund
Water and
Sewer Fund
Budgeted operating costs will change little from fiscal year
2012 to budget year 2013. The City issued General
Obligation Special Assessment Bonds in 2008 to finance
improvements in the industrial park adjacent to the airport
operating property. The first principal payment was paid in
2010. Assessments have been levied and collections
began for taxes payable in 2010. However, the majority of
the assessed lots have not sold. Consequently, the City
levied property taxes in the amount of $148,137 in 2013 to
service the related debt.
Operating costs are not expected to increase in budget
year 2013 compared to 2012. Metropolitan Council waste
processing charges will decrease by $98,235, due to a
recalculation of meter charges. Nonoperating revenues,
including connection and area charges, are expected to
improve slightly in budget year 2013. The City increased
water and sewer rates by 10%, effective January 1, 2012
to accommodate the inflationary increases since the last
increase in 2005. The Water and Sewer budget includes a
transfer out, in the amount of $50,000, to the General Fund
for administrative expenses.
82
(THIS PAGE LEFT BLANK INTENTIONALLY.)
SUMMARY BUDGET
STATEMENTS
(THIS PAGE LEFT BLANK INTENTIONALLY.)
City of Forest Lake, Minnesota
Budgeted Revenues, Expenditures and Changes in Fund Balances
Summary of Governmental Funds
For the Budget Year Ending December 31, 2013
General
Fund
REVENUES:
Property Taxes
Other Taxes
Tax Increments
Special Assessments
Franchise Fees
Licenses & Permits
Intergovernmental Revenue
Charges for Services
Fines & Forfeits
Interest Revenue
Miscellaneous
$
Total Revenues
EXPENDITURES:
Current:
General Government
Public Safety
Public Works
Culture & Recreation
Economic Development
Debt Service:
Principal
Interest & Fiscal Charges
Capital Outlay:
General Government
Public Safety
Public Works
Culture & Recreation
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
Special
Revenue
6,756,159
280,800
651,200
825,100
153,400
40,000
55,000
$
27,230
1,060,000
1,100
10,000
30,000
2,325
1,800
Estimated End of Year
$
232,375
-
$
Total
Governmental
105,000
700,000
20,000
-
$
7,015,764
1,060,000
105,000
700,000
280,800
652,300
835,100
183,400
62,325
56,800
1,132,455
232,375
825,000
10,951,489
1,650,342
4,868,074
1,668,630
392,712
-
10,000
12,300
1,038,454
-
71,000
-
1,650,342
4,878,074
1,739,630
405,012
1,038,454
114,464
20,437
440,000
32,331
215,000
17,375
-
769,464
70,143
102,000
-
20,500
-
-
800,000
-
122,500
800,000
-
8,816,659
1,553,585
232,375
871,000
11,473,619
(421,130)
OTHER FINANCING SOURCES (USES):
Transfers In
50,000
Sale of General Fixed Assets
5,000
Bond Proceeds
Transfers Out
Total Other Financing
Sources (Uses)
55,000
FUND BALANCES:
Estimated Beginning of Year
$
Capital
Projects
8,761,659
(55,000)
Net Change in Fund Balances
Debt
Service
-
-
-
50,000
5,000
-
-
-
-
55,000
(421,130)
-
4,656,385
(1,611,203)
314,319
$
(2,032,333)
83
(522,130)
-
-
4,656,385
(46,000)
$
314,319
(46,000)
(467,130)
3,195,477
$
3,149,477
6,554,978
$
6,087,848
City of Forest Lake
2013 Budget Summary
General Fund
Date of Adoption: December 10, 2012
General Fund
Actual
2011
Revenues:
Property Taxes
Other Taxes
Licenses & Permits
Intergovernmental
Charges for Service
Fines & Forfeits
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
6,629,742 $
21,064
281,794
570,858
912,079
152,563
39,397
92,383
8,699,879
6,889,395 $
5,000
279,000
574,789
758,800
150,000
45,000
55,200
8,757,184
6,840,000 $
285,000
648,200
870,500
160,000
22,000
101,600
8,927,300
6,756,159
280,800
651,200
825,100
153,400
40,000
55,000
8,761,659
-1.93%
-100.00%
0.65%
13.29%
8.74%
2.27%
-11.11%
-0.36%
0.05%
Expenditures:
Current
General Government
Mayor and Council
Administration
Finance
Elections
Information Technology
Assessing
Legal
Community Development
Gen Gov Bldg & Grounds
Total General Government
53,402
265,540
411,948
3,946
144,612
100,470
34,684
328,250
220,086
1,562,937
55,944
260,122
432,446
36,500
140,000
102,000
33,215
347,234
201,368
1,608,829
54,929
270,017
428,411
32,803
142,000
100,194
18,000
360,078
198,701
1,605,133
55,394
311,936
430,812
4,000
157,000
102,000
28,000
353,773
207,427
1,650,342
-0.98%
19.92%
-0.38%
-89.04%
12.14%
0.00%
-15.70%
1.88%
3.01%
2.58%
Public Safety
Police Protection
Fire Protection
Fire Pension
Fire Building
Fire Inspection
Building Inspection
Emergency Management
Animal Control
Total Public Safety
3,328,864
672,108
90,503
10,628
36,493
389,911
6,440
6,056
4,541,003
3,602,048
681,306
88,000
6,000
84,850
406,203
13,150
6,500
4,888,057
3,588,089
654,775
91,102
2,907
81,394
401,231
21,254
8,000
4,848,752
3,680,835
682,354
90,500
3,500
93,886
295,549
14,950
6,500
4,868,074
2.19%
0.15%
2.84%
-41.67%
10.65%
-27.24%
13.69%
0.00%
-0.41%
Public Works
Streets
Engineering Services
Surface Water Management
Street Lighting
Maintenance Shop
Composting
Rid Litter
Recycling
Weed Harvester
Total Public Works
1,592,653
71,365
187,569
98,188
59,235
529
430
33,325
43,409
2,086,702
1,428,095
55,500
110,759
94,000
76,393
500
500
36,300
45,500
1,847,547
1,372,767
72,000
128,630
95,364
64,743
672
35,391
55,564
1,825,131
1,190,971
30,000
192,471
98,000
74,488
600
500
34,400
47,200
1,668,630
-16.60%
-45.95%
73.77%
4.26%
-2.49%
20.00%
0.00%
-5.23%
3.74%
-9.68%
84
Actual
2011
Budget
2012
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
General Fund (cont.)
Culture and Recreation
Parks Programs
Golf Course
Parks Maintenance
Youth Service Bureau
Senior Center
Cable Television
Human Rights Commission
Total Culture and Recreation
127,975
450
152,929
17,000
50,233
6,000
3,252
357,839
128,132
9,999
142,006
17,000
44,800
6,000
3,038
350,975
126,709
65,625
147,999
17,000
46,322
6,000
2,735
412,390
130,889
9,496
180,682
17,000
44,800
6,000
3,845
392,712
2.15%
N/A
27.24%
0.00%
0.00%
0.00%
26.56%
11.89%
Total Current Expenditures
8,548,481
8,695,408
8,691,406
8,579,758
-1.33%
Capital Outlay
General Government
Public Safety
Public Works
Culture and Recreation
Total Capital Outlay
48,400
143,870
17,107
209,377
134,000
400,000
10,000
544,000
107,652
446,476
554,128
102,000
102,000
N/A
-23.88%
-100.00%
N/A
-81.25%
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
216,583
43,522
688
260,792
115,251
23,312
213
138,776
115,251
23,312
263
138,826
114,464
20,224
213
134,901
-0.68%
-13.25%
0.00%
-2.79%
Total Expenditures
9,018,649
9,378,184
9,384,360
8,816,659
-5.99%
(318,770)
(621,000)
(457,060)
(55,000)
-91.14%
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Sale of General Fixed Assets
Insurance Recoveries
Bond Issuance Costs
Bond Proceeds Equipment
Total Other Financing
Sources (Uses)
398,019
16,901
44,354
459,274
50,000
6,000
565,000
621,000
50,000
50,000
5,000
55,000
0.00%
0.00%
-16.67%
0.00%
0.00%
0.00%
-91.14%
Net Change in Fund Balance
140,505
-
168,997
-
4,346,882
4,487,387
4,487,388
4,656,385
4,487,387 $
4,487,387 $
4,656,385 $
4,656,385
Excess of Revenues Over
(Under) Expenditures
Fund Balances:
Beginning of Year
End of Year
$
85
7,685
3,871
(10,499)
575,000
626,057
City of Forest Lake, Minnesota
Summary of Budgeted Revenues, Expenditures and Changes in Fund Balances
Special Revenue Funds
For the Budget Year Ending December 31, 2013
Fund Number
REVENUES:
Property Taxes
Tax Increments
Special Assessments
Intergovernmental Revenue
Charges for Services
Fines and Forfeits
Interest Revenue
Miscellaneous
203
Park
Dedication
$
10,000
500
1,800
Total Revenues
EXPENDITURES:
Current:
Public Safety
Culture & Recreation
Economic Development
Debt Service:
Principal
Interest & Fiscal Charges
Capital Outlay:
Public Works
Public Safety
Culture & Recreation
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCES (USES):
Transfers In
Transfers Out
Total Other Financing
Sources (Uses)
Net Change in Fund Balances
$
FUND BALANCES:
Estimated Beginning of Year
Estimated End of Year
207
Drug/Alcohol
Forfeiture
$
$
212
Economic
Development
290,000
-
$
27,230
1,000
-
12,300
30,500
290,000
28,230
12,300
-
10,000
-
947,422
28,230
-
-
-
-
-
20,500
-
-
-
12,300
30,500
947,422
28,230
-
-
-
-
-
-
-
-
-
-
-
$
(1,721,419)
$
30,000
500
-
210
TIF #15
1986 TIF
(1,721,419)
-
(657,422)
$
47,614
$
86
47,614
(657,422)
-
$
154,328
$
(503,094)
-
95,841
$
95,841
(table continued)
303
TIF #21
1989 TIF
$
$
770,000
1,100
300
-
312
TIF #24
1988 TIF
$
25
-
$
27,230
1,060,000
1,100
10,000
30,000
2,325
1,800
771,400
25
1,132,455
60,000
2,802
10,000
12,300
1,038,454
440,000
32,331
-
440,000
32,331
-
-
20,500
-
532,331
2,802
1,553,585
239,069
(2,777)
(421,130)
-
-
-
-
-
-
239,069
$
(190,344)
$
Total
48,725
(2,777)
$
2,777
$
-
(421,130)
(1,611,203)
$
(2,032,333)
87
City of Forest Lake
2013 Budget Summary
Park Dedication Fund
Date of Adoption: December 10, 2012
Responsible Department: Park Board
Park Dedication Fund
Actual
2011
Revenues:
Intergovernmental
Charges for Service
Interest
Miscellaneous Revenue
Total Revenues
$
- $
79,499
1,953
8,312
89,763
Budget
2012
Estimated
2012
- $
120,000
1,000
7,500
128,500
Adopted
2013
Budget %
Incr/(Decr)
- $
700
400
20,000
21,100
10,000
500
1,800
12,300
0.00%
-91.67%
-50.00%
-76.00%
-90.43%
Expenditures:
Current
Culture and Recreation
Parks Programs
Parks Maintenance
Total Culture and Recreation
17,856
17,856
9,875
9,875
16,000
16,000
12,300
12,300
0.00%
24.56%
24.56%
Total Current Expenditures
17,856
9,875
16,000
12,300
24.56%
Capital Outlay
Culture and Recreation
Total Capital Outlay
81,455
81,455
50,000
50,000
59,440
59,440
-
-100.00%
-100.00%
Debt Service
Interest on Interfund Loan
Total Debt Service
16,530
16,530
8,625
8,625
8,625
8,625
-
-100.00%
-100.00%
Total Expenditures
115,841
68,500
84,065
12,300
-82.04%
Excess (Deficit) of Revenues
Over Expenditures
(26,078)
60,000
(62,965)
-
-100.00%
48,676
(14,000)
34,676
(60,000)
(60,000)
-
0.00%
0.00%
-100.00%
-100.00%
-
0.00%
Other Financing Sources (Uses)
Insurance Recoveries
Operating Transfer In
Operating Transfer Out
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
8,598
(1,658,257)
-
(1,649,659)
-
(62,965)
(1,649,659)
(1,712,624)
$ (1,649,659) $ (1,649,659) $ (1,712,624) $ (1,712,624)
88
City of Forest Lake
2013 Budget Summary
Drug Forfeiture Fund
Date of Adoption: December 10, 2012
Responsible Department: Police Department
Drug Forfeiture Fund
Actual
2011
Revenues:
Intergovernmental Revenue
Fines & Forfeits
Interest
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
- $
33,395
889
34,283
- $
32,000
750
32,750
4,782 $
36,000
300
41,082
30,000
500
30,500
0.00%
-6.25%
-33.33%
-6.87%
Expenditures:
Current
Public Safety
Police Protection
Total Public Safety
32,131
32,131
10,750
10,750
26,787
26,787
10,000
10,000
-6.98%
-6.98%
Total Current Expenditures
32,131
10,750
26,787
10,000
-6.98%
-
22,000
22,000
-
20,500
20,500
-6.82%
-6.82%
32,131
32,750
26,787
30,500
-6.87%
2,153
-
14,295
-
0.00%
-
-
-
-
0.00%
0.00%
2,153
-
14,295
-
0.00%
31,166
33,319
33,319
47,614
33,319 $
33,319 $
47,614 $
47,614
Capital Outlay
Public Safety
Total Capital Outlay
Total Expenditures
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfers Out
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
89
City of Forest Lake
2013 Budget Summary
TIF #15 Fund
Date of Adoption: December 10, 2012
Responsible Department: EDA
TIF #15 Fund
Actual
2011
Revenues:
Tax Increment
Intergovernmental
Interest
Total Revenues
$
Budget
2012
260,081 $
17,884
277,965
Estimated
2012
270,000 $
5,000
275,000
292,000 $
11,000
303,000
Adopted
2013
Budget %
Incr/(Decr)
290,000
290,000
7.41%
0.00%
-100.00%
5.45%
Expenditures:
Current
Economic Development
Community Development
Total General Government
885,081
885,081
2,730,000
2,730,000
1,855,500
1,855,500
947,422
947,422
-65.30%
-65.30%
Total Current Expenditures
885,081
2,730,000
1,855,500
947,422
-65.30%
Capital Outlay
Public Works
Total Capital Outlay
-
-
-
-
0.00%
0.00%
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
-
-
-
-
0.00%
0.00%
0.00%
0.00%
Total Expenditures
885,081
2,730,000
1,855,500
947,422
-65.30%
(607,116)
(2,455,000)
(1,552,500)
(657,422)
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Bond Proceeds
Total Other Financing
Sources (Uses)
(221,052)
(221,052)
Net Change in Fund Balance
(828,168)
Fund Balances:
Beginning of Year
End of Year
2,534,996
$
1,706,828 $
-
-
-
(2,455,000)
(1,552,500)
(657,422)
1,706,828
1,706,828
154,328
(748,172) $
90
154,328 $
(503,094)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
City of Forest Lake
2013 Budget Summary
Economic Development Fund
Date of Adoption: December 10, 2012
Responsible Department: EDA
Economic Development Fund
Actual
2011
Revenues:
Property Taxes
Intergovernmental
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
9,837 $
100,000
1,963
5,307
117,108
25,000 $
1,000
26,000
25,000 $
10
500
400
25,910
27,230
1,000
28,230
8.92%
0.00%
0.00%
0.00%
8.58%
Expenditures:
Current
Economic Development
Community Development
Total General Government
164,871
164,871
26,000
26,000
34,507
34,507
28,230
28,230
8.58%
8.58%
Total Current Expenditures
164,871
26,000
34,507
28,230
8.58%
Capital Outlay
Public Works
Culture and Recreation
Total Capital Outlay
-
-
-
-
0.00%
0.00%
0.00%
Total Expenditures
164,871
26,000
34,507
28,230
8.58%
Excess (Deficit) of Revenues
Over Expenditures
(47,764)
-
0.00%
-
0.00%
0.00%
-
0.00%
Other Financing Sources (Uses)
Operating Transfer In
Total Other Financing
Sources (Uses)
-
-
-
Net Change in Fund Balance
(47,764)
Fund Balances:
Beginning of Year
152,202
104,438
104,438 $
104,438 $
End of Year
$
-
91
(8,597)
-
(8,597)
104,438
95,841 $
95,841
95,841
City of Forest Lake
2013 Budget Summary
TIF #21 Fund
Date of Adoption: December 10, 2012
Responsible Department: EDA
TIF #21 Fund
Actual
2011
Revenues:
Tax Increment
Intergovernmental
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
759,298 $
1,155
760,453
715,000 $
101,000
500
816,500
770,000 $
52,864
822,864
Expenditures:
Current
Economic Development
Community Development
Total General Government
262,785
262,785
118,000
118,000
Total Current Expenditures
262,785
Adopted
2013
Budget %
Incr/(Decr)
770,000
1,100
300
771,400
7.69%
-98.91%
-40.00%
0.00%
-5.52%
234,361
234,361
60,000
60,000
-49.15%
-49.15%
118,000
234,361
60,000
-49.15%
61,887
61,887
-
162,083
162,083
-
0.00%
0.00%
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
2,615,000
110,158
425
2,725,583
430,000
40,600
431
471,031
430,000
40,600
431
471,031
440,000
31,906
425
472,331
2.33%
-21.41%
-1.39%
0.28%
Total Expenditures
3,050,255
589,031
867,475
532,331
-9.63%
(2,289,803)
227,469
(44,611)
239,069
5.10%
-
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.10%
Capital Outlay
Public Works
Total Capital Outlay
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Insurance Recoveries
Bond Issuance Costs/Premium
Bond Proceeds
Total Other Financing
Sources (Uses)
17,399
17,399
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
-
-
(2,272,404)
227,469
(44,611)
239,069
2,126,671
(145,733)
(145,733)
(190,344)
(145,733) $
81,736 $
92
(190,344) $
48,725
City of Forest Lake
2013 Budget Summary
TIF #24 Fund
Date of Adoption: December 10, 2012
Responsible Department: EDA
TIF #24 Fund
Actual
2011
Revenues:
Tax Increment
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
19,804 $
250
20,054
19,000 $
150
19,150
Expenditures:
Current
Economic Development
Community Development
Total General Government
14,016
14,016
14,017
14,017
Total Current Expenditures
14,016
Capital Outlay
Public Works
Total Capital Outlay
Total Expenditures
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer In
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
Budget %
Incr/(Decr)
25
25
N/A
0.00%
0.00%
N/A
3,322
3,322
2,802
2,802
0.00%
0.00%
14,017
3,322
2,802
0.00%
-
-
-
-
0.00%
0.00%
14,016
14,017
3,322
2,802
0.00%
6,039
5,133
(3,262)
(2,777)
-
-
6,039
5,133
(3,262)
(2,777)
-
6,039
6,039
2,777
6,039 $
11,172 $
93
- $
60
60
Adopted
2013
-
2,777 $
-
(0)
N/A
0.00%
0.00%
N/A
City of Forest Lake, Minnesota
Summary of Budgeted Revenues, Expenditures and Changes in Fund Balances
Debt Service Funds
For the Budget Year Ending December 31, 2013
Fund Number
REVENUES:
Property Taxes
Tax Increments
Special Assessments
Intergovernmental Revenue
Charges for Services
Interest Revenue
Miscellaneous
314
G.O.
Improvement
$
Total Revenues
317
Debt
Service
-
$
Total
232,375
-
$
232,375
-
-
232,375
232,375
-
-
-
-
215,000
17,375
215,000
17,375
-
-
-
-
232,375
232,375
-
-
-
-
-
-
-
-
-
Net Change in Fund Balances
-
-
-
FUND BALANCES:
Estimated Beginning of Year
-
314,319
314,319
EXPENDITURES:
Current:
Culture & Recreation
Economic Development
Debt Service:
Principal
Interest & Fiscal Charges
Capital Outlay:
Public Works
Culture & Recreation
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCES (USES):
Transfers In
Transfers Out
Total Other Financing
Sources (Uses)
Estimated End of Year
$
-
$
94
314,319
$
314,319
City of Forest Lake
2013 Budget Summary
Debt Service Fund
Date of Adoption: December 10, 2012
Responsible Department: Administration
Debt Service Fund
Actual
2011
Revenues:
Taxes
Special Assessments
Interest
Total Revenues
$
- $
17,000
17,000
Budget
2012
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
113,805 $
113,805
113,000 $
113,000
232,375
232,375
104.19%
0.00%
0.00%
104.19%
Expenditures:
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
495,000
6,324
501,324
110,000
2,172
225
112,397
110,000
2,172
425
112,597
215,000
16,950
425
232,375
95.45%
680.39%
88.89%
106.74%
Total Expenditures
501,324
112,397
112,597
232,375
106.74%
(484,324)
1,408
403
-
-100.00%
(6,592)
325,000
318,408
-
(8,034)
439,149
431,115
-
0.00%
0.00%
0.00%
0.00%
0.00%
(165,915)
1,408
431,518
-
-100.00%
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Bond Issuance Costs
Bond Proceeds
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
48,716
$
(117,199) $
(117,199)
(115,791) $
95
(117,199)
314,319 $
314,319
314,319
City of Forest Lake, Minnesota
Summary of Budgeted Revenues, Expenditures and Changes in Fund Balances
Capital Project Funds
For the Budget Year Ending December 31, 2013
Fund Number
REVENUES:
Property Taxes
Tax Increments
Franchise Fees
Special Assessments
Intergovernmental Revenue
Charges for Services
Interest Revenue
Miscellaneous
211
Capital
Improvement
$
Total Revenues
EXPENDITURES:
Current:
Culture & Recreation
Public Works
Debt Service:
Principal
Interest & Fiscal Charges
Capital Outlay:
Public Works
Culture & Recreation
Total Expenditures
Excess of Revenues Over
(Under) Expenditures
OTHER FINANCING SOURCES (USES):
Bond Proceeds
Transfers In
Transfers Out
Total Other Financing
Sources (Uses)
Net Change in Fund Balances
700,000
105,000
20,000
-
$
825,000
71,000
71,000
-
-
800,000
-
800,000
-
871,000
871,000
(46,000)
(46,000)
-
-
-
(46,000)
3,195,477
$
700,000
105,000
20,000
-
825,000
(46,000)
FUND BALANCES:
Estimated Beginning of Year
Estimated End of Year
Total
3,195,477
3,149,477
$
96
3,149,477
City of Forest Lake
2013 Budget Summary
Capital Improvement Fund
Date of Adoption: December 10, 2012
Responsible Department: Public Works
Capital Improvement Fund
Actual
2011
Revenues:
Special Assessments
Franchise Fees
Intergovernmental
Charges for Service
Interest
Miscellaneous Revenue
Total Revenues
$
Expenditures:
Current
Public Works
Engineering Services
Professional Services
Total Public Works
Total Current Expenditures
274,013 $
680,747
7,942
31,497
67,515
1,061,714
Budget
2012
Estimated
2012
215,000 $
150,000
30,000
395,000
Adopted
2013
Budget %
Incr/(Decr)
190,000 $
830,487
30,000
22,000
54,405
1,126,892
105,000
700,000
20,000
825,000
-51.16%
N/A
-100.00%
0.00%
-33.33%
0.00%
108.86%
40,512
23,740
64,252
64,252
395,000
395,000
395,000
2,742
114,731
117,473
117,473
16,000
55,000
71,000
71,000
-95.95%
0.00%
-82.03%
-82.03%
Capital Outlay
Public Works
Total Capital Outlay
242,418
242,418
-
125,000
125,000
800,000
800,000
0.00%
0.00%
Total Expenditures
306,670
395,000
242,473
871,000
120.51%
Excess (Deficit) of Revenues
Over Expenditures
755,044
-
884,419
(46,000)
221,052
(313,942)
(92,890)
-
-
662,154
-
884,419
1,648,904
2,311,058
2,311,058
3,195,477
2,311,058 $
2,311,058 $
3,195,477 $
3,149,477
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Bond Proceeds
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
97
-
(46,000)
N/A
0.00%
N/A
0.00%
0.00%
0.00%
City of Forest Lake
2013 Budget Summary
COMBINED GOVERNMENTAL FUNDS
Date of Adoption: December 10, 2012
GOVERNMENTAL FUNDS
Actual
2011
Revenues:
Property Taxes
Other Taxes
Tax Increments
Special Assessments
Franchise Fees
Licenses & Permits
Intergovernmental
Charges for Service
Fines & Forfeits
Interest
Miscellaneous Revenue
Total Revenues
$
6,639,579 $
21,064
1,039,183
291,013
281,794
1,352,760
999,519
185,958
93,832
173,517
11,078,219
Budget
2012
7,028,200 $
5,000
1,004,000
215,000
279,000
825,789
878,800
182,000
83,400
62,700
10,563,889
Estimated
2012
6,978,000 $
1,062,000
190,000
285,000
1,536,343
903,171
196,000
56,142
175,252
11,381,908
Adopted
2013
Budget %
Incr/(Decr)
7,015,764
1,060,000
105,000
700,000
280,800
652,300
835,100
183,400
62,325
56,800
10,951,489
-0.18%
-100.00%
5.58%
-51.16%
N/A
0.65%
-21.01%
-4.97%
0.77%
-25.27%
-9.41%
3.67%
Expenditures:
Current
General Government
Mayor and Council
Administration
Finance
Elections
Information Technology
Assessing
Legal
Community Development
Gen Gov Bldg & Grounds
Total General Government
53,402
265,540
411,948
3,946
144,612
100,470
34,684
328,250
220,086
1,562,937
55,944
260,122
432,446
36,500
140,000
102,000
33,215
347,234
201,368
1,608,829
54,929
270,017
428,411
32,803
142,000
100,194
18,000
360,078
198,701
1,605,133
55,394
311,936
430,812
4,000
157,000
102,000
28,000
353,773
207,427
1,650,342
-0.98%
19.92%
-0.38%
-89.04%
12.14%
0.00%
-15.70%
1.88%
3.01%
2.58%
Public Safety
Police Protection
Fire Protection
Fire Inspector
Building Inspection
Emergency Management
Animal Control
Total Public Safety
3,360,994
773,240
36,493
389,911
6,440
6,056
4,573,133
3,612,798
775,306
84,850
406,203
13,150
6,500
4,898,807
3,614,876
748,784
81,394
401,231
21,254
8,000
4,875,539
3,690,835
776,354
93,886
295,549
14,950
6,500
4,878,074
2.16%
0.14%
10.65%
-27.24%
13.69%
0.00%
-0.42%
Public Works
Streets
Engineering Services
Surface Water Management
Street Lighting
Maintenance Shop
Composting
Rid Litter
Recycling
1,616,393
111,877
187,569
98,188
59,235
529
430
33,325
1,428,095
450,500
110,759
94,000
76,393
500
500
36,300
1,487,498
74,742
128,630
95,364
64,743
672
35,391
1,245,971
46,000
192,471
98,000
74,488
600
500
34,400
-12.75%
-89.79%
73.77%
4.26%
-2.49%
20.00%
0.00%
-5.23%
98
Actual
2011
Budget
2012
43,409
2,150,954
45,500
2,242,547
55,564
1,942,604
47,200
1,739,630
3.74%
-22.43%
Culture and Recreation
Parks Programs
Golf Course
Parks Maintenance
Youth Service Bureau
Senior Center
Cable Television
Human Rights Commission
Total Culture and Recreation
127,975
450
170,784
17,000
50,233
6,000
3,252
375,694
128,132
9,999
151,881
17,000
44,800
6,000
3,038
360,850
126,709
65,625
173,494
17,000
46,322
6,000
2,735
437,885
130,889
9,496
192,982
17,000
44,800
6,000
3,845
405,012
2.15%
N/A
27.06%
0.00%
0.00%
N/A
26.56%
12.24%
Economic Development
Economic Development
Total Economic Development
1,326,753
1,326,753
2,888,017
2,888,017
2,127,690
2,127,690
1,038,454
1,038,454
-64.04%
-64.04%
Total Current Expenditures
9,989,472
11,999,050
10,988,851
9,711,512
-19.06%
Capital Outlay
General Government
Public Safety
Public Works
Culture and Recreation
Total Capital Outlay
48,400
143,870
321,412
81,455
595,137
156,000
400,000
60,000
616,000
107,652
733,559
59,440
900,651
122,500
800,000
922,500
0.00%
-21.47%
100.00%
0.00%
49.76%
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
3,326,583
176,533
1,113
3,504,228
655,251
74,709
869
730,829
655,251
74,709
1,119
731,079
769,464
69,080
1,063
839,607
17.43%
-7.53%
22.32%
14.88%
Total Expenditures
14,088,837
13,345,879
12,620,581
11,473,619
-14.03%
Excess (Deficit) of Revenues
Over Expenditures
(3,010,618)
(2,781,990)
(1,238,673)
(522,130)
-81.23%
619,071
(548,994)
16,901
110,429
(6,592)
325,000
515,815
50,000
(60,000)
6,000
565,000
561,000
50,000
7,685
3,871
(18,533)
1,014,149
1,057,172
50,000
5,000
55,000
0.00%
-100.00%
-16.67%
0.00%
0.00%
0.00%
-90.20%
(2,494,803)
(2,220,990)
(181,501)
(467,130)
9,231,280
6,736,477
6,736,479
6,554,977
6,736,477 $
4,515,487 $
6,554,977 $
6,087,847
Governmental Funds (continued)
Weed Harvester
Total Public Works
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Sale of Capital Assets
Insurance Recoveries
Bond Issuance Costs
Bond Proceeds
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
99
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
0.00%
City of Forest Lake, Minnesota
Summary of Budgeted Revenues, Expenditures and Changes in Net Assets
Proprietary Funds
For the Budget Year Ending December 31, 2013
Fund Number
OPERATING REVENUES:
User Charges
Other
612
Airport
Fund
$
Total Operating Revenues
OPERATING EXPENSES:
Wages and Benefits
Materials & Supplies
Professional Services
Utilities
Repairs & Maintenance
Insurance
Depreciation
Metro Sewer Charges
Miscellaneous
Total Operating Expenses
Operating Income (Loss)
72,000
-
613
Golf Course
Fund
$
Income (Loss) Before Transfers
and Capital Contributions
Capital Contributions
Transfers In
Transfers Out
Estimated End of Year
$
3,300,000
99,000
3,399,000
22,267
33,000
5,500
15,500
2,000
15,000
85,000
3,300
-
593,044
434,300
94,800
187,800
220,500
82,000
650,000
1,038,686
64,100
615,311
467,300
100,300
203,300
222,500
97,000
735,000
1,038,686
67,400
181,567
-
3,365,230
3,546,797
(109,567)
-
(38,230)
(147,797)
-
254,500
(199,035)
20,000
-
148,137
3,800
254,500
(236,310)
20,000
(180,400)
-
-
-
(65,738)
-
75,465
(175,305)
-
37,235
(138,070)
-
(50,000)
5,000
(50,000)
-
(12,765)
(183,070)
2,682,374
$
3,228,000
99,000
3,327,000
(170,305)
NET ASSETS:
Estimated Beginning of Year
$
-
5,000
-
Change in Net Assets
-
Total
72,000
NONOPERATING REVENUES (EXPENSES):
Taxes and Special Assessments
148,137
Intergovernmental Grants
3,800
Capital Grants
Connection Fees
Interest & Fiscal Charges
(37,275)
Investment Income
Other Nonoperating Income
Other Nonoperating Expense
(180,400)
Gain (Loss) on Sale of Assets
Total Nonoperating Revenues
(Expenses)
631
Water/Sewer
Fund
2,512,069
$
100
-
9,727
26,715,510
$
26,702,745
29,397,884
$
29,214,814
City of Forest Lake
2013 Budget Summary
Airport Fund
Date of Adoption: December 10, 2012
Responsible Department: Airport Commission
Airport Fund
Actual
2011
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
91,388 $
50
91,438
Budget
2012
77,000 $
77,000
Estimated
2012
112,061 $
112,061
Adopted
2013
Budget %
Incr/(Decr)
72,000
72,000
-6.5%
0.0%
-6.5%
-0.2%
1.5%
-45.0%
0.6%
0.0%
-16.7%
6.3%
0.0%
-1.1%
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Utilities
Repairs and Maintenance
Insurance
Depreciation
Miscellaneous
Total Operating Expenses
21,776
31,694
3,610
14,231
2,452
14,261
95,034
3,495
186,554
22,322
32,500
10,000
15,400
2,000
18,000
80,000
3,300
183,522
6,953
64,417
12,324
14,100
2,435
14,865
90,000
5,470
210,564
22,267
33,000
5,500
15,500
2,000
15,000
85,000
3,300
181,567
Operating Income (Loss)
(95,115)
(106,522)
(98,503)
(109,567)
2.9%
3,800
(37,863)
224
2,391
(185,356)
3,864
(212,939)
3,800
(33,928)
138,328
1,000
(190,200)
(81,000)
3,800
(25,546)
137,000
49,671
(179,155)
(14,230)
3,800
(37,275)
148,137
(180,400)
(65,738)
0.0%
9.9%
N/A
7.1%
-100.0%
0.0%
-5.2%
0.0%
-18.8%
(308,055)
(187,522)
(112,733)
(175,305)
-6.5%
Nonoperating Revenues (Expenses)
Intergovernmental Grants
Interest & Fiscal Charges
Investment Income
Property Taxes
Special Assessments
Other Nonoperating Revenue
Other Nonoperating Expense
Gain (Loss) on Sale of Assets
Total Nonoperating Revenue
(Expense)
Income (Loss) Before
Operating Transfers
Capital Contributions
Operating Transfers In
Operating Transfers Out
20,557
27,942
(27,942)
Net Income (Loss)
(287,498)
Net Assets:
Beginning of Year
End of Year
$
3,500
(184,022)
7,822
(104,911)
5,000
(170,305)
3,074,781
2,787,285
2,787,285
2,682,374
2,787,285 $
2,603,263 $
2,682,374 $
2,512,069
101
42.9%
0.0%
0.0%
-7.5%
City of Forest Lake
2013 Budget Summary
Golf Course Fund
Date of Adoption: December 10, 2012
Responsible Department: Public Works
Golf Course Fund
Actual
2011
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
Budget
2012
Adopted
2013
Budget %
Incr/(Decr)
- $
-
- $
-
-
N/A
N/A
N/A
3,919
3,589
332
169
1,932
9,941
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
(9,941)
-
-
-
N/A
-
-
-
N/A
N/A
N/A
N/A
N/A
(9,437)
-
-
-
N/A
Capital Contributions
Operating Transfers Out
(34,703)
(48,019)
-
-
-
N/A
N/A
Net Income (Loss)
(92,159)
-
-
-
N/A
Net Assets:
Beginning of Year
92,159
(0)
(0)
(0)
(0) $
(0) $
(0)
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Insurance
Miscellaneous
Depreciation
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses)
Interest & Fiscal Charges
Investment Income
Other Nonoperating Revenue
Gain (Loss) on Sale of Assets
Total Nonoperating Revenue
(Expense)
Income (Loss) Before
Operating Transfers
End of Year
$
- $
-
Estimated
2012
503
1
504
(0) $
102
City of Forest Lake
2013 Budget Summary
Water and Sewer Enterprise Fund
Date of Adoption: December 10, 2012
Responsible Department: Public Works
Water and Sewer Enterprise Fund
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Utilities
Repairs and Maintenance
Insurance
Depreciation
Metro Sewer Charges
Miscellaneous
Total Operating Expenses
Actual
2011
Budget
2012
2,956,134 $
108,950
3,065,084
3,335,000 $
104,000
3,439,000
3,323,000 $
122,163
3,445,163
3,228,000
99,000
3,327,000
-3.2%
-4.8%
-3.3%
583,877
474,563
79,051
188,585
209,212
77,957
655,895
1,210,044
75,230
3,554,414
594,418
370,100
103,500
177,000
235,500
90,000
650,000
1,136,921
59,600
3,417,039
584,871
477,087
92,418
178,500
204,200
79,453
650,000
1,046,049
55,694
3,368,272
593,044
434,300
94,800
187,800
220,500
82,000
650,000
1,038,686
64,100
3,365,230
-0.2%
17.3%
-8.4%
6.1%
-6.4%
-8.9%
0.0%
-8.6%
7.6%
-1.5%
76,891
Operating Income (Loss)
(489,330)
21,961
Nonoperating Revenues (Expenses)
Connection Fees
Interest & Fiscal Charges
Investment Income
Special Assessments
Other Nonoperating Revenue
Gain (Loss) on Sale of Assets
Total Nonoperating Revenue
(Expense)
295,960
(298,824)
38,229
4,155
39,520
274,500
(235,850)
20,000
58,650
(449,810)
80,611
1,082,043
(50,000)
60,000
(50,000)
Net Income (Loss)
582,233
90,611
Net Assets:
Beginning of Year
24,890,699
25,472,932
25,472,932 $
25,563,543 $
Income (Loss) Before
Operating Transfers
Capital Contributions
Operating Transfers In
Operating Transfers Out
End of Year
$
103
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
(38,230)
-274.1%
237,707
(223,693)
20,000
1,181,673
1,215,687
254,500
(199,035)
20,000
75,465
-7.3%
-15.6%
0.0%
0.0%
0.0%
0.0%
28.7%
1,292,578
37,235
-53.8%
(50,000)
0.0%
N/A
0.0%
(12,765)
-114.1%
(50,000)
1,242,578
25,472,932
26,715,510 $
26,715,510
26,702,745
City of Forest Lake
2013 Budget Summary
COMBINED ENTERPRISE FUNDS
Date of Adoption: December 10, 2012
ENTERPRISE FUNDS
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Utilities
Repairs and Maintenance
Insurance
Depreciation
Metro Sewer Charges
Miscellaneous
Total Operating Expenses
Actual
2011
Budget
2012
Estimated
2012
Adopted
2013
Budget %
Incr/(Decr)
3,047,522 $
109,000
3,156,522
3,412,000 $
104,000
3,516,000
3,435,061 $
122,163
3,557,224
3,300,000
99,000
3,399,000
-3.3%
-4.8%
-3.3%
609,572
509,846
82,993
202,816
211,664
92,387
752,861
1,210,044
78,725
3,750,908
616,740
402,600
113,500
192,400
237,500
108,000
730,000
1,136,921
62,900
3,600,561
591,824
541,504
104,742
192,600
206,635
94,318
740,000
1,046,049
61,164
3,578,836
615,311
467,300
100,300
203,300
222,500
97,000
735,000
1,038,686
67,400
3,546,797
-0.2%
16.1%
-11.6%
5.7%
-6.3%
-10.2%
0.7%
-8.6%
7.2%
-1.5%
Operating Income (Loss)
(594,386)
(84,561)
(21,612)
(147,797)
74.8%
Nonoperating Revenues (Expenses)
Connection Fees
Interest & Fiscal Charges
Investment Income
Property Taxes
Special Assessments
Intergovernmental Grants
Other Nonoperating Revenue
Other Nonoperating Expense
Gain (Loss) on Sale of Assets
Total Nonoperating Revenue
(Expense)
295,960
(336,687)
38,956
6,546
3,800
1
(185,356)
3,864
(172,916)
274,500
(269,778)
20,000
138,328
1,000
3,800
(190,200)
(22,350)
237,707
(249,239)
20,000
137,000
49,671
3,800
1,181,673
(179,155)
1,201,457
254,500
(236,310)
20,000
148,137
3,800
(180,400)
9,727
-7.3%
-12.4%
0.0%
7.1%
N/A
0.0%
N/A
-5.2%
0.0%
-143.5%
(767,302)
(106,911)
1,179,845
(138,070)
29.1%
1,067,897
27,942
(125,961)
3,500
60,000
(50,000)
5,000
(50,000)
42.9%
N/A
0.0%
Net Income (Loss)
202,576
(93,411)
(183,070)
96.0%
Net Assets:
Beginning of Year
28,057,639
28,260,215
28,260,215 $
28,166,804 $
Income (Loss) Before
Operating Transfers
Capital Contributions
Operating Transfers In
Operating Transfers Out
End of Year
$
104
7,822
(50,000)
1,137,667
28,260,215
29,397,882 $
29,397,882
29,214,812
Section IV
Departmental Budgets
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City of Forest Lake, Minnesota
Legislative Department
ORGANIZATION CHART
Honorable Chris Johnson,
Mayor
Citizens
City Council
Civil Service
Commission
Human Rights
Commission
Design Review
Board
Planning
Commission
Parks & Recreation
Board
City
Administrator
Legal
Contact information:
[email protected]
Telephone: (651) 209-9724
ACTIVITY DESCRIPTION
The City Council is the legislative body of the City and is responsible for the
formulation of policy, the enactment of legislation (ordinances), and directing
enforcement of the rules and services. The Council also appoints members to
advisory boards and commissions. The City Council consists of five members
elected from the general public. The Mayor is elected for a two-year term, while the
remaining members serve four years in staggered terms. The Mayor presides over
the City Council meetings. The Mayor and Council members also represent the
City's interests by serving on other intergovernmental boards and commissions.
MISSION STATEMENT
To adopt an annual budget, establish policies, goals and objectives, and
adopt local laws to ensure the health, safety and welfare of the community.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goal #9
Enhance intergovernmental cooperation.
Objectives
Promote intergovernmental cooperation by facilitating an annual
meeting with the local units of government providing service to
Forest Lake residents.
105
Legislative Department (continued)
An annual meeting of local governments in or near the
community will help to facilitate cooperation relating to common
projects. Performance will be measured by the attendance of
local governments at the meetings and output produced.
Explore opportunities for cost-sharing.
Where possible and practical, the City will explore opportunities
for the shared use of facilities, equipment, and services.
Performance will be measured by the efficiencies achieved
in new cost-sharing ventures.
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Completed West Broadway project.
Completed street improvement plan.
Completed Phase II lift station improvement project.
Adopted 2013 budget and strategic plan.
Goals Pending or Abandoned
Construct new fire/rescue/public safety/city hall building.
Maintain unreserved, undesignated fund balance at 50% of expenditures.
2012 Forest Lake City Council members from left to right:
Jim DuFour, Susan Young, Mayor Chris Johnson, Mike Freer and Jackie McNamara
106
City of Forest Lake, Minnesota
Legislative Department
Expenditure Summary
2011
Actual
General Fund
City Council
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
2012
Budget
2012
Estimated
2013
Adopted
% Increase
(Decrease)
$
30,766
136
1,724
20,776
$
30,794
100
3,650
21,400
$
30,794
650
2,000
21,800
$
30,794
200
3,000
21,400
0.00%
100.00%
-17.81%
0.00%
Total Program
$
53,402
$
55,944
$
55,244
$
55,394
-0.98%
Total General Fund
$
53,402
$
55,944
$
55,244
$
55,394
-0.98%
Number of Employees
Full-time
0
0
0
0
0.00%
Comments:
The services and charges budget was decreased slightly to reflect lower insurance premiums and seminars.
Council members are compensated with an annual salary of $5,500 per year and the Mayor is paid
an annual salary of $6,500 per year.
Annual dues to the League of Minnesota Cities (LMC) are approximately $12,800. Annual dues to the
Association of Metropolitan Municipalities (AMM) are $6,023. The City belongs to both organizations
and these amounts are included in the Miscellaneous category of the budget, along with other dues.
2006 Actual
$
53,402
Legislative
Department
Expenditure Summary
$100,000
2007 Budget
$
2007 Estimated $
2008 Proposed $
55,944
55,244
55,394
$90,000
$80,000
$70,000
$53,402
$55,944
$55,244
$55,394
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$-
2011
Actual
2012
Budget
2012
Estimated
107
2013
Adopted
Legislative Department (continued)
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
No. of regular meetings
24
24
24
24
0.00%
No. of special meetings
21
25
27
25
0.00%
49.76%
45.92%
47.80%
47.80%
4.09%
72
72
72
75
4.17%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Efficiency Measures
Fund balance of General
Fund 50% of total
expenditures
Livable Communities
Housing Score
Per capita cost of services
$
2.91
$
3.04
$
3.01
$
3.01
The City's boat landing at 2nd St. NE. A new marina is planned for 2013.
108
-0.98%
City of Forest Lake, Minnesota
Administration
ORGANIZATION CHART
Aaron Parrish,
City Administrator
City Administrator
Custodial/
Bldg Maint
Deputy City Clerk
Police Chief
Finance Director
Fire Chief
Contact information:
[email protected]
Comm Dev Director
Public Works
Director
Telephone: (651) 209-9750
ACTIVITY DESCRIPTION
The administration activity provides daily administrative services for the
management of the City, ensures implementation of City Council policies and goals,
assists in the provision of efficient and cost-effective services, and disseminates
public information. Other responsibilities include the issuance of licenses,
administration of State, City and local elections, and oversight of the safe and
efficient operation and maintenance of all City facilities. The City Administrator is
the chief administrative official of the City.
MISSION STATEMENT
To oversee and direct the departments of the City according to the goals,
policies, and objectives and directives of the City Council.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goal # 15
Create and maintain a positive impression of City government.
Objectives
In providing City services, demonstrate superior customer service
by providing on-going communications and training to staff
based on the following core principles:
109
Administration Department (continued)
1) Responding to customer requests and inquiries in a timely
manner; 2) Being positive and helpful when interacting with
customers and co-worker; 3) Being flexible and citizen-friendly in
our approach to providing services to customer. Performance
will be measured through an annual citizen survey.
Enhance communications and citizen engagement by:
1) Conducting the Community Conversation series of public
meetings on an annual basis; 2) Completing the Citizen Survey
annually; 3) Providing relevant and timely information to local
and regional media; 4) Evaluating opportunities to repurpose
existing staff to focus on proactive communications and
community engagement efforts, including contracting for
services. 5) Creating a marketing and communications plan; 6)
Evaluating our overall approach and distribution methods for the
City newsletter; 7) Creating a City of Forest Lake Facebook
page;
8) Celebrating succes whenever it happens!
Performance will be measured through an annual citizen
survey.
Goal #2
Linked to Long Term Goal # 1
Cultivate and develop a positive organizational culture.
Objectives
Include staff in the budget and related departmental decision
making processes.
Staff input will be received through individual interviews of every
employee and occasional surveys. Performance will be
determined through staff feedback.
Provide opportunities for feedback and fostering positive
communication throughout the organization.
A weekly newsletter will be distributed to all staff members to
help keep them informed and aware of City happenings.
Feedback will be encouraged!
Performance will be
determined through employee staff feedback.
Implement five new collective bargaining agreements.
Five separate bargaining agreements will be renegotiated in
2012 and must be implemented in 2013. Performanace will be
measured by timely settlement and implementation of all
contracts.
110
Administration Department (continued)
Establish a safety committee that meets quarterly to review the
City's safety program.
The safety committee will consist of a mixture of staff and
management. The committee will review training needs and
address areas of special concern.
Performance will be
measured through completion of required training and an
assessment of workplace injury claims.
Goal #3
Linked to Long Term Goal # 1
Increase the human resource capacity of the organization.
Objectives
Create a new, updated personnel policy.
The personnel policy has not been updated in over 15 years. A
new policy will be developed toinclude provisions that encourage
a more progressive, flexible, and accountable employment
environment.
Performance will be measured through
adoption of the policy in budget year 2013.
Increase the capacity of supervisors to manage employee
performance.
Through internal discussion mechanisms and external training,
supervisors will be empowered to manage performance within
their functional areas. Performance will be measured through
completion of 100% of employee performance reviews.
Goal #4
Linked to Long Term Goal # 1
Stragetically evaluate staffing structure and approach to service delivery.
Objectives
Develop departmental succession plans.
Several department head retirements are projected within the
time frame of the stratgic plan. In addition to evaluating
replacements for the positions, it will be prudent to also evaluate
the optimum organizational structure for departmental
management and operations. Performance will be measured
by the efficiencies achieved through related reorganizations.
Conduct an operational assessment for the Public Works
Department.
Complete an assessment that evaluates staffing and equipment
needs relative to service expectations and infrastructure
maintenance.
Performance will be measured through
completion of the assessment.
111
Administration Department (continued)
Evaluate the overall approach to building maintenance.
Evaluate the City's overall approach to building maintenance
staffing and the most appropriate organizational structure for the
building maintenance function. Performance will be measured
through the efficiencies achieved as a result of the
evaluation.
Goal #5
Linked to Long Term Goal # 9
Enhance intergovernmental cooperation and explore shared services.
Objectives
Promote intergovernmental cooperation.
Facilitate an annual meeting with the local units of government
providing service to Forest Lake residents. Performance will be
measured through the efficiencies achieved as a result of the
collaboration efforts.
Explore opportunities for shared resources.
Where possible and practical, explore opportunities for the
shared use of facilities, equipment, and services.
Performanc
will be measured through the efficiencies achieved as a
result of the collaboration efforts.
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Implemented performance review process.
Completed West Broadway project.
Commenced a city facilities study.
Implemented the 2012 budget.
Goals Pending or Abandoned
Construct 12th Street Improvement Project.
Chantal Doriott, Deputy Clerk
112
Administration Department
Expenditure Summary
2011
Actual
General Fund
City Administrator
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
2012
Budget
2012
Estimated
2013
Adopted
% Increase
(Decrease)
$
240,526
3,156
17,001
4,857
-
$
242,122
3,000
12,200
2,800
-
$
243,000
5,000
12,200
3,300
-
$
279,636
3,500
25,500
3,300
-
15.49%
16.67%
109.02%
17.86%
0.00%
$
265,540
$
260,122
$
263,500
$
311,936
19.92%
$
3,946
-
$
25,000
10,000
1,500
-
$
25,000
10,000
1,400
-
$
4,000
-
N/A
-60.00%
N/A
0.00%
0.00%
$
3,946
$
36,500
$
36,400
$
4,000
-89.04%
Property Assessment Program
Services and Charges
$ 100,470
$
102,000
$
100,194
$
102,000
0.00%
Total Program
Elections Program
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
Total Program
Total Program
$
100,470
$
102,000
$
100,194
$
102,000
0.00%
City Attorney Legal Program
Wages and Benefits
$
Services and Charges
34,684
$
215
33,000
$
20,000
$
28,000
-100.00%
-15.15%
34,684
$
33,215
$
20,000
$
28,000
-15.70%
$
115,618
16,250
37,900
31,600
-
$
116,000
15,000
35,000
30,500
-
$
119,677
16,750
38,400
32,600
-
3.51%
3.08%
1.32%
3.16%
0.00%
Total Program
$
Government Buildings Program
Wages and Benefits
$ 126,475
Materials and Supplies
16,846
Services and Charges
45,812
Repair/Maint & Misc.
30,953
Capital Assets
48,400
Total Program
$
268,486
$
201,368
$
196,500
$
207,427
3.01%
Total General Fund
$
673,126
$
633,205
$
616,594
$
653,363
3.18%
Number of Employees
Full-time
Part-time
4
0
4
0
113
4
0
4
0
0.00%
0.00%
Administration Department (continued)
Comments:
The Administration staff includes the City Administrator, Deputy Clerk, and two building maintence
employees, for a total of 4 full-time equivalent employees.
Election expenses (even year) were included in budget year 2012. There will be no election in budget
year 2013. However, there will be a State Primary and General Election in budget year 2014.
Property assessment services are provided by Washington County, and the budget has remained stable.
Legal expenditures are trending back downward, due to stabilization in administration.
Administration Department Expenditure Summary
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
$48,400
$-
$624,726
$633,205
2011
Actual
$-
$-
2012
Budget
$616,594 $653,363
2012
2013
Estimated Adopted
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Performance reviews
8
8
8
8
0.00%
Labor contracts settled
0
5
0
5
0.00%
-2.1%
0%
0.0%
0%
0.00%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Gen Fund budget variance
Efficiency Measures
Per capita cost of services
- operating costs only
$
34.00
$
34.46
$
33.56
$
35.56
3.18%
Cost sq ft building maint.
-operating costs only
$
4.99
$
4.57
$
4.46
$
4.71
3.01%
114
Administration Department (continued)
Overall quality of services
Don't Know
2%
Excellent
9%
Poor
6%
Fair
25%
Good
58%
In 2012, the City conducted a citizen survey to measure performance of City services.
As shown in the chart above, 67% of residents surveyed felt the City's performance was
good or excellent. An additional 25% felt that the performance was fair and 6% thought the
services were poor. This survey will be expanded on and repeated annually. It will form the
basis for the community conversation series of meetings, scheduled to be held prior to the
annual budget workshops. The goal is to increase the percentage of residents who have a
positive image of the City and are satisfied with the City's services.
115
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City of Forest Lake, Minnesota
Finance Department
ORGANIZATION CHART
Ellen Paulseth,
Finance Director
Finance Director
Utility Billing
Clerk
Sr. Account
Clerk/Payroll
Contact information:
[email protected]
Account Clerk/
Accounts Payable
Telephone: (651) 209-9725
ACTIVITY DESCRIPTION
The finance function is responsible for oversight of all financial activity of the City,
including receipts, disbursements, payroll, investments, debt issuance, capital
assets, and internal controls. The Finance Department prepares the annual budget,
the comprehensive annual financial statement (CAFR), and the five-year capital
improvement plan (CIP). Other responsibilities include coordinating the Information
Technology (IT) function.
MISSION STATEMENT
To provide quality financial services and maintain the City's financial
health and stability.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goals #5 and #14
Ensure the long-term viability and maintenance of City facilities.
Objectives
Complete a comprehensive inventory and assessment of city
facilities that identifies key information, condition, necessary
improvements, and replacement costs of current facilities.
116
Finance Department (continued)
The City's facilities do not meet current needs and many are in a
state of disrepair. A space study was completed in 2006 and
updated in 2011. A consultant will be retained to evaluate the
study and other key information identified by the City, and to
prepare cost estimates for the purpose of comparing options to
rehabilitate or replace current facilities. The roof and foundation
at the current City Hall are of particular concern and will be
evaluated, as well as other deficiencies. Several location options
for new facilities will be studied and considered. Performance
will be measured by presentation of options to City Council
in 2013.
Develop a financial strategy to support building maintenance
and improvements by outlining the annual funding needed
to complete necessary building repairs, renovations, and new
construction. Evaluate opportunities for energy efficiency
projects that have a reasonable payback.
Debt analysis related to the project will be obtained from the
City's financial advisors and integrated into the Long-Term
Financial Plan model. Annual maintenance costs will be included
in the Capital Improvement Plan and re-evaluated on an annual
basis. An energy consultant will be utilized to identify energy
savings opportunities prior to construction. Performance will be
measured through analysis of the impact in the Long-Term
Financial Plan.
Evaluate the consolidation of the existing City Hall, the former
Township Hall, and the Fire Station into one campus.
All of these facilities have significant deferred maintenance, have
not expanded to accommodate recent or future population
growth, and do not allow effective service to customers who are
often confused about which services are provided at a specific
location. Once the site and overall scope of the project are
determined, substantive next steps include: 1) establishing a
financing plan for the project; 2) soliciting proposals for
architectural services; 3) finalizing a design for the project; and 4)
bidding the project and managing construction. Public
engagement and communications will be integral as all facets of
the project are evaluated. Performance will be measured
through the adoption of an effective, affordable plan by the
City Council in 2013.
117
Finance Department (continued)
Goal #2
Linked to Long Term Goal #10
Embrace technology to enhance operations and improve communications.
Objectives
Improve records management system.
Scan and index all paper documents to the laserfiche system by:
1) establishing an internal users group to establish electronic
filing guidelines for various paper based filing systems, 2) hiring
seasonal staff to scan and index historical documents, 3)
acquiring a large format scanner/copier for scanning irregularly
sized items, 4) indexing documents as either private or public
and implementing a public laserfiche interface for the webpage.
Performance will be measured by the reduction in the
backlog of paper documents.
Implement paperless council packets.
Explore different methods of providing packet information to the
City Council. The City will investigate the use of electronic tablet
devices or laptops, as a means to eliminate the time and
expense involved in the production and distribution of paper
packets. Performance will be measured by the migration of a
paperless packet for staff and City Council.
Implement paperless timesheets.
Electronic timesheet entry would be a cost-effective option
compared to traditional paper methods. The upgrade will cost
$5,000 and will include the option to allow general ledger access
to department heads, which will reduce the amount of time spent
on responding to departmental inquiries. It will also give
department heads the ability to monitor budgets more closely.
Performance will be measured by comparing the time
difference needed for time-card entry per employee.
Goal #3
Linked to Long Term Goal #4
Ensure a fiscally healthy and responsible City government.
Objectives
Diversify the City's revenue stream.
Embrace opportunities to reduce reliance on property taxes by
diversifying revenues. A diversified revenue stream could
improve credit ratings. Analyze how franchise fees could help
fund street improvements. Performance will be measured by
response from credit analysts.
118
Finance Department (continued)
Prepare a comprehensive annual financial report (CAFR) for
the year ending December 31, 2012 and obtain a certificate
of achievement for excellence in financial reporting from the
Government Finance Officers Association (GFOA).
The Government Finance Officers Association is a nonprofit
professional
association
serving
government
finance
professionals throughout North America. The GFOA's Certificate
of Achievement Program is the highest form of recognition in
governmental accounting and financial reporting. To obtain the
award, the CAFR is judged by a panel of experts and must meet
the high standards of the program and demonstrate a "spirit of
full disclosure" to clearly communicate the City's financial picture
and motivate potential users to read the CAFR. Performance
will be measured by receipt of the award.
Prepare a budget and capital improvement plan document for
the year ending December 31, 2013, and obtain a distinguished
budget presentation award from the GFOA.
The GFOA's Distinguished Budget Presentation Awards Program
is the only national awards program in governmental budgeting
and is the highest form of recognition. In order to receive the
award, a governmental unit must publish a budget document that
meets program criteria as a policy document, financial plan,
operations guide, and communications device. This award is an
important factor in the bond rating process and is also an
indication that the City is producing a credible, high quality, and
transparent budget document. Focus will continue on expanding
the performance measurement section to obtain special
performance measurement recognition and preparation of a
Capital Improvement Plan that receives special capital
recognition from the GFOA awards program. Performance will
be measured by receipt of the award(s).
Develop other financial strategies, as necessary.
Continually evaluate the efficient and effective provision of City
services. Review and evaluate on an annual basis the City's
approach to stormwater management as it relates to the current
surface water management fee. Analyze other financing
mechanisms to fund the program. Performance will be
measured through a citizen survey.
119
Finance Department (continued)
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Prepared 2011 award-winning CAFR
Prepared 2012 award-winning budget and capital improvement plan.
Facilitated the contracting of the utility billing function.
Cross-trained employees to ensure adequate internal controls.
Upgraded the City's financial software system.
Goals Pending or Abandoned
Implement paperless timesheets and inquiry access (funding).
Brenda Hoffman,
Sr. Account Clerk
Utility Billing Clerk Becky Gestson
Account Clerk Trena Blume greets customers with a friendly smile.
120
Finance Department
Expenditure Summary
2011
Actual
General Fund
Finance Department
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
Total Program
2012
Budget
2012
Estimated
2013
Adopted
% Increase
(Decrease)
$
335,953
10,380
41,841
23,775
-
$
346,946
13,500
46,500
25,500
-
$
348,000
12,000
43,000
25,000
-
$
347,612
13,200
44,200
25,800
-
0.19%
-2.22%
-4.95%
1.18%
0.00%
$
411,948
$
432,446
$
428,000
$
430,812
-0.38%
$
22,000
118,000
-
$
28,000
125,000
-
$
30,000
127,000
-
0.00%
36.36%
7.63%
0.00%
0.00%
Information Technology Program
Wages and Benefits
$
Materials and Supplies
18,095
Services and Charges
126,516
Repair/Maint & Misc.
Capital Assets
Total Program
$
144,611
$
140,000
$
153,000
$
157,000
12.14%
Total General Fund
$
556,559
$
572,446
$
581,000
$
587,812
2.68%
Number of Employees
Full-time *
Part-time
5
0
4
0
4
0
4
0
Comments:
*One-half FTE (the Utility Billing Clerk) is funded through the City's Water and Sewer Utility Enterprise
Fund. In budget year 2012 the City eliminated one FTE through attrition and is contracting for
utility billing services with Opus 21. Previously 1.5 FTE's were funded through the Water and
Sewer Utility Enterprise Fund.
The City of Forest Lake is a member of the Metro I-Net joint powers technology collaboration.
Metro I-Net is a joint powers agreement between 18 metropolitan cities that are collaborating to
provide joint technology services to the participating cities. Participating cities benefit from shared
capital costs and economies of scale. Each city is also ensured of immediate recovery of data
and telephone services in the event of a disaster. The City will also benefit through decreased
operating costs in future years. Support services will be provided, both remotely and on-site
through Metro I-Net. Technical support for Metro I-Net is provided by the City of Roseville.
In 2010, the City purchased Voice Over Internet Protocol (VOIP) telephones, which resulted in
substantial savings to the City in monthly telephone line charges. In addition, the City realized a
savings of $60,000 - $75,000 in hardware costs by utilizing the jointly owned Metro I-Net telephone
system. Technical and operating support for the telephones is also provided by Metro I-Net.
121
0.00%
0.00%
Finance Department (continued)
Finance Department Expenditure Summary
$572,446
$556,559
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
2011
Actual
2012
Budget
Operations
$581,000
$587,812
2012
2013
Estimated Adopted
Capital
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Budget/CIP pages
338
335
340
340
1.49%
Number of pages in CAFR
129
129
129
129
0.00%
Number of misc receipts
26,322
20,000
13,000
13,000
-35.00%
Number of invoices paid
3,054
3,500
3,100
3,100
-11.43%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Efficiency Measures
Per capita cost of services
- operating costs only
$
30.29
$
31.15
$
31.62
$
31.99
2.68%
Average rate of return on
investments
1.64%
1.50%
1.35%
1.00%
-33.33%
Avg 3-mo T-Bill rate of return
0.06%
0.10%
0.10%
0.10%
0.00%
% online utility customers
25.0%
25%
25%
25%
0.00%
Times received the GFOA
award for budget
4
5
5
6
20.00%
Times received the GFOA
award for CAFR
6
7
7
8
14.29%
yes
yes
yes
yes
Completed CIP by year end
122
Finance Department (continued)
2012 Citizen Quality of Life Survey Results
In 2012, the City conducted a citizen survey to measure performance of City services.
Overall, the City is in good financial health. Public relations efforts will be made to make the citizens aware of
this fact and improve perceptions. Citizens may not be aware of the City's excellent bond rating and award
winning financial and planning documents.
Fiscal management & health of city
Don't Know
12%
Excellent
14%
Poor
16%
Good
32%
Fair
26%
123
City of Forest Lake, Minnesota
Community Development Department
ORGANIZATION CHART
Community
Development
Director
City Planner
Building Official
Doug Borglund,
Community Development
Director
Planning Office
Assistant
Building Office
Assistant
Building
Inspector
Contact information:
[email protected]
Telephone: (651) 209-9734
ACTIVITY DESCRIPTION
The Community Development function provides long-range planning for the City, including
the coordination, design and mananagement of programs and plans affecting residential,
commercial and industrial development. The activities include comprehensive planning,
zoning, economic development, ordinance enforcement, building inspection, park and trail
development, and promotion of the City.
MISSION STATEMENT
To plan and develop an attractive, functional, and sustainable community.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goal # 11
Implement the provisions of the 2030 comprehensive plan in accordance with
the Metropolitan Land Planning Act, the Met Council, and Minnesota State Law.
Objectives
Embrace the plan as a tool to frame important policy issues.
Utilize and reference the plan on issues impacting land use, natural
resources, economic development, transportation, parks, and
facilities. Use the goals, objectives, guidelines and strategies for
growth and development to guide decision making. Performance
will be measured by realizing plan goals.
124
Community Development (continued)
Educate Key Stakeholders on the Plan.
Annually review elements of the plan with key stakeholders so they
maintain a consistent awareness of the plan elements in relation to
their roles and responsibilities. Performance will be measured
through a citizen survey.
Goal #2
Linked to Long Term Goal #10
Develop a Geographic Information System (GIS) to support City operations,
economic development, and community development.
Objectives
Upgrade the current GIS software.
The City currently utilizes ArcView 3.1, which was released in 1998.
In general, most new data sets are not compatible with this software,
rendering the City's internal mapping capabilities virtually nonfunctional. Explore upgrading to ArcGIS 10 in 2013. Performance
will be measured by the utilization of functional state-of-the-art
technology that will allow the City to produce accurate, useful
maps.
Acquire data and aerial photography necessary to produce current maps .
Regularly purchase data property data sets and aerial photography
from Washington County to ensure that the City is producing the
most accurate maps possible. This will allow City officials to make
decisions based on current and reliable information. Performance
will be measured by the age of the data sets and the availability
of new information.
Goal #3
Linked to Long Term Goal # 14
Encourage economic development through business attraction, retention,
and related marketing efforts
Objectives
Market the Airport Industrial Business Park.
Develop a program to aggressively market vacant lots in the City's
industrial park to prospective users. The City desires to recoup its
investment in the industrial park, as well as expand the commercial
tax base. New industry in the industrial park will provide good jobs
and economic stimulus for the community. The synergy created by
the new businessess may also stimulate existing businesses in the
area. Performance will be measured by the number of vacant
lots.
125
Community Development (continued)
Engage the business community.
Establish a structured approach to engaging the business community
by: 1) hosting an annual community conversation series focused
toward businesses; 2) hosting one of the Chamber of Commerce
breakfast networking meetings; 3) establishing a targeted business
visitation program; 4) targeted engagement on specific issues that
directly impact businesses; and 5) continue with the city-business
partnership established as part of the BR&E program. Performance
will be measured through a business survey.
Attract a data center.
Coordinate the necessary information on possible sites and
infrastructure for data center locations. A data center is a facility
used to house computer systems and associated components, such
as telecommunications and storage systems. It generally includes
redundant
or backup
power
supplies,
redundant
data
communications connections, environmental controls, and security
devices. Data centers are currently in high demand, and the
opportunity exists to attract this type of business in the industrial
park. Performance will be measured by the number of data
center proposals received and considered in 2013.
Promote education and outreach.
Continue to maintain involvement with the Washington County
Economic Development group, the Greater Minneapolis/St. Paul
group, the Economic Development Association of Minnesota, and
related organizations. Effective networking and staying current with
regulations, trends, and opportunities will benefit the City's economic
development goals.
Performance will be measured by
opportunities gained through professional connections and
involvement in related organizations.
Attract new employers.
Provide a greater opportunity for people to live closer to where they
work by considering incentives for manufacturing, professional office,
technology, and related employers to locate in Forest Lake. This
goal was a high priority with the citizens in the 2012 strategic
planning sessions. Residents want good jobs close to home and
would like to see the industrial tax base expanded. Performance will
be measured by annual rate of increase in local employment.
126
Community Development (continued)
Complete a market area profile.
Contract with the University of Minnesota to complete a market area
profile. This profile will be used as a tool to assist businesses in
reaching a decision to locate in Forest Lake, by identifying the extent
of specific markets in the area. It will also help Community
Development staff target appropriate businesses to incentivize.
Performance will be measured by completion of the profile.
Goal #4
Linked to Long Term Goal #11
Pursue redevelopment opportunities.
Objectives
Create small area plans.
Complete small area plans highlighting key redevelopment
opportunities that can be prioritized and marketed to various
developers. Performance will be measured by the amount of tax
capacity created as a result of an area plan.
Goal #5
Linked to Long Term Goal #15
Create new energy in downtown Forest Lake.
Objectives
Develop a variety of additional housing options to enhance
the vitality of the downtown area.
Evaluate the provision of housing in or near downtown to generate
activity, provide additional customers, disposable income, and
opportuntities for the adaptive re-use of buildings. If plans for a new
City Hall proceed, the current City Hall site is a prime location for
multi-family housing. Performance will be measured by the
number of units developed compared to the number of units
planned.
Provide additional parking in strategic locations to support
residential, retail, and related commercial development.
Additional parking is needed in the downtown area. As further
development occurs, plans will include additional parking spaces in
or near the downtown area. Businesses require adequate parking in
close proximity to thrive. Performance will be measured by the
number of parking spaces provided as compared to parking
spaces planned.
Goal #6
Revitalize Highway #61 corridor.
Linked to Long Term Goal #15
Facilitate redevelopment of the Northland Mall site.
127
Community Development (continued)
Work with the Department of Employment and Economic
Development, MN Pollution Control Agency, and related entities to
identify programs and resources for remediation and demolition.
Identify the highest and best use for the property and prepare a
financial model that facilitates the long-term redevelopment of the
site. Work to secure special TIF legislation that extends TIF District
#21 for ten years to help facilitate the redevelopment of the mall site
and existing City Hall site. Evaluate the provision of housing in or
near downtown to generate activity. Performance will be
measured by successful redevelopment of the site.
Adopt and begin incremental implementation of the Highway #61
Water Quality and Aesthetics Taskforce Recommendations.
Work to improve surface water management and beautification of the
Highway #61 corridor. This was identified as a high priority goal by
the citzens during the strategic planning process. Storm runoff from
many corridor properties, especially the Northland Mall site, is
endangering the water quality of Forest Lake. Many comments were
received about the blighted areas of the corridor. Performance will
be measured by completion of items identified in the plan and by
improvement in water quality running off specific properties.
Continue the Highway 61 Taskforce established by the BR&E process
as a group to provide continued focus on the corridor.
The Highway 61 Task Force will continue to monitor the Highway #61
Water Quality and Aesthetics Improvement Project through all
phases of the project, including the public input process, the design
phase, and construction phases. The goal is to enable the best
possible outcome for improvements to a major corridor in the City.
Performance will be measured by completion of the project and
a public survey.
Goal #7
Linked to Long Term Goal #15
Create strong and cohesive community image and identity.
Develop gateway signage.
Create signs welcoming residents and visitors to Forest Lake at key
entrance points into the community. Currently, no gateway signs
exist. Signs will promote a positive, cohesive, and welcoming image
for the City. Performance will be measured by installation of the
signs and a citizen survey.
128
Community Development (continued)
Create a community message board.
In partnership with the School District and other agencies, create a
community message board in a prominent location. Currently, no
community message mechanism exists in Forest Lake. Pooling
resources with other agencies will provide the opportunity to fill this
communication need in the community. Performance will be
measured by completion of the board and a citizens survey.
Implement new branding.
Continue with the implementation of the branding initiative.
Complete all phases of the branding program initiated in 2011 to
assist in providing a cohesive, positive, and professional image for
the City. Implement the brand as time and funding allows, replacing
all older versions of logos, labels, and other identifying symbols.
Performance will be measured by a citizen survey.
Provide for an external assessment of the City.
Work with the Chamber of Commerce to find out if another Chamber
of Commerce would be willing to do an exchange and complete an
assessment outlining non-biased impressions of each community.
This assessment could provide valuable information from a unique
peer perspective that could be integrated into the City's planning
processes. Performance will be measured by completion of the
assessment.
Goal #8
Linked to Long Term Goal #2
Pursue continuous improvement in providing building inspection services.
Promote safe and environmentally health buildings that are in
compliance with the State Building Code by issuing permits in a
timely manner.
Maintain benchmarks for the issuance of permits by issuing
commercial and multi-family plumbing and HVAC permits within 10
work days; commercial and multi-family repair, demolition and
revewal permits within 10 work days; commercial and multi-family
addition and remodel permits within 20 work days; and commercial
and multi-family new building permits within 30 work days. Issue one
and two-family plubming and HVAC permits within 5 work days; one
and two-family residential addition, remodel, repair, demolition and
renewal permits within 5 work days; and one and two-family
residential new home permits within 10 work days. Performance
will be measured by an annual report showing any deviations
from the benchmarks
129
Community Development (continued)
Pursue continuous improvement in building department operations.
Move toward a paperless permit system where inspectors can
conduct inspections in the field. Complete inspections within 24
hours of the request 95% of the time. Performance will be
measured by an annual report showing any deviations from the
benchmarks.
Goal #9
Linked to Long Term Goal #10
Increase opportunities for enhanced internet access in the community.
Improve cable internet service.
Work with the City's cable provider to increase the quality of upload
and download speeds available to residential internet customers.
Coordinate with the provider through discussions and the franchise
agreement renewal on the ability to provide coverage to all Forest
Lake residents and businesses. Currently, no all areas of the City
have access to high speed internet connections. Performance will
be measured by the increase in availability of high speed service
and the number of subscriptions.
Improve wireless service.
Coordinate and solicit private service providers that have an interest
in providing wireless internet service in the community. This type of
service is currently lacking in Forest Lake. Performance will be
measured by the extent of the availability of wireless service in
the City.
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Implemented the comprehensive plan.
Improved Metropolitan Council affordable housing score.
Implemented National Pollutant Discharge goals with successful MPCA audit.
Processed all complaints received, on reactive basis.
Implemented the Business Retention and Expansion Program.
Utilized the City's website to increase communication with the public.
Utilized the City's website to promote sale of business property.
Goals Pending or Abandoned
Manage the Headwaters Project. (Economy)
130
Community Development (continued)
City Planner, Aaron Buffington
Community Development Director Doug Borglund
reviews plans for a proposed development.
The City of Forest Lake partnered in the Trailside Senior
Living Project. Construction was completed in 2011.
131
Residential devlopment under construction
at the new Headwaters development.
Community Development Department
Expenditure Summary
2011
Actual
General Fund
Community Development Program
Wages and Benefits
$ 307,434
Materials and Supplies
2,333
Services and Charges
16,100
Repair/Maint & Misc.
2,383
Total Program
$
328,250
Building Inspections Program
Wages and Benefits
$ 372,396
Materials and Supplies
4,079
Services and Charges
9,070
Repair/Maint & Misc.
4,366
2012
Budget
2012
Estimated
2013
Adopted
% Increase
(Decrease)
$
322,484
2,250
20,700
1,800
$
322,000
2,100
21,000
1,900
$
329,323
2,250
20,400
1,800
2.12%
0.00%
-1.45%
0.00%
$
347,234
$
347,000
$
353,773
1.88%
$
384,453
4,750
13,400
3,600
$
405,000
4,000
10,000
4,500
$
275,924
4,200
11,325
4,100
-28.23%
-11.58%
-15.49%
13.89%
Total Program
$
389,911
$
406,203
$
423,500
$
295,549
-27.24%
Total General Fund
$
718,160
$
753,437
$
770,500
$
649,322
-13.82%
Number of Employees
Full-time
Part-time
7
0
7
0
7
0
6
0
-14.29%
0.00%
Comments:
For budget year 2013, the Building Department was reorganized and absorbed by Community Development.
One FTE was eliminated and the Building Official position was reclassified to a supervisor position.
Community Development Expenditure Summary
$770,500
$780,000
$760,000
$740,000
$753,437
$718,160
$720,000
$700,000
$680,000
$660,000
$640,000
$649,322
$620,000
$600,000
$580,000
2011
Actual
2012
2012
2013
Budget Estimated Adopted
132
Community Development (continued)
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Sign permits issued
49
30
40
30
0.00%
Certificates of compliance
issued
52
65
50
65
0.00%
Total land use applications
21
40
25
30
-25.00%
Grants applied for/
obtained
1/1
0
0
0
0.00%
Affordable Housing score
72
75
75
75
0.00%
Logged complaints
236
200
180
175
-12.50%
Number of residential
permits issued
24
25
25
15
-40.00%
Number of commercial
permits issued
4
5
5
5
0.00%
490
500
480
480
-4.00%
2,424
2500
2500
2500
0.00%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Number of other
permits issued
Number of inspections
Efficiency Measures
Per capita cost of services
- operating costs only
$
39.08
$
41.00
$
41.93
$
35.34
-13.82%
Per capita fee and permit
revenue generated
$
14.98
$
14.94
$
14.21
$
15.04
0.66%
Number of land use
applications processed
within 60-days
19
40
25
40
0.00%
Number of land use
applications processed
within 120-days
1
0
1
0
0.00%
Met ISO recommendations
for no. of inspections
per inspector per day
yes
3.61
ISO = 10
no
3.72
ISO = 10
no
3.72
ISO = 10
no
5.58
ISO = 10
50.00%
Permits not issued in time
0
0
0
0
0.00%
133
Community Development (continued)
2012 Citizen Quality of Life Survey Results
Overall appearance of city
In 2012, the City conducted a citizen survey
to measure performance of City services.
Poor
6%
It is recognized that there are some blighted
areas in the City in need of redevelopment. As
the economy improves, these segments will be
targeted for rehabilitation and renewal.
Fair
39%
Excellent
6%
Good
49%
Code enforcement services
Excellent
4%
Don't Know
24%
Good
30%
Poor
15%
Fair
27%
Licensing, permitting & inspections
Don't Know
29%
Excellent
7%
Good
31%
Poor
12%
Fair
21%
134
Code enforcement services
and building inspection
services were surveyed for
the first time in 2012.
(THIS PAGE LEFT BLANK INTENTIONALLY.)
City of Forest Lake, Minnesota
Police Department
ORGANIZATION CHART
Director of Public
Safety
Richard R. Peterson,
Director of Public Safety
Office Staff (3)
Captain
Sergeant
Sergeant
Sergeant
Sergeant
Patrol Officers (3)
Patrol Officers (3)
School Officer(2)
Patrol Officers (3)
Patrol Officers (3)
Canine Officer(1)
Contact information:
[email protected]
Investigators (4)
Telephone: (651) 209-9925
ACTIVITY DESCRIPTION
The police protection activity exists to provide law enforcement services to the
residents of the City. The Police Department serves and protects the citizens, as
well as provides public education programs and other services.
MISSION STATEMENT
To provide for the safety and welfare of the citizens of Forest Lake.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goal #15
Develop a comprehensive community oriented policing program.
Objectives
Focus on crime prevention.
Create public awareness through crime prevention initiatives,
including: 1.) continue to provide and develop proactive
educational events such as Forest Lake Safety Camp, the Nite to
Unite, and the 5th grade elementary drug awareness programs;
2.) educating the community - particularly parents, children and
teens about internet safety; 3.) evaluate the school resources
officers' role in community policing and crime prevention;
135
Police Department (continued)
4.) produce and evaluate the distribution of a crime prevention
newsletter. Performance will be measured by a community
survey and annual crime statistics.
Engage the business community.
Assign a daytime patrol officer from each shigt to be a business
liaison that makes a concerted effort to regularly visit with
business owners and managers. Performance will be
measured through a business survey.
Increase officer presence and opportunities for public interaction.
Provide both formal and informal opportunities to meet officers
by: 1.) reestablishing the bike patrol, particularly during special
events and related periods of high activity; 2.) providing
increased foot patrol during special events and related periods of
high activity. Performance will be measured through a
resident survey.
Improve graffitti management.
Document and remove graffiti as soon as possible.
Performance will be measured by a resident survey.
Minimize property and quality of life crimes.
Adopt the "broken window" theory of community policing by
making a concerted effort to minimize and be responsive to
property and quality of life crimes such as vandalism and theft.
Coordinate with other departments on issues that may be
impacting a neighborhood. Performance will be measured
through a resident survey.
Goal #2
Linked to Long Term Goal #1
Decrease youth drug and alcohol use in the community.
Objectives
Maintain commitment to drug task force.
The department will continue to maintain its relationship with
neighboring cities through a joint powers agreement and assign
an investigative officer to serve on the Washington County Drug
Task Force. The goal is to reduce drug-related crime and illicit
drug manufacturing activities in the City and surrounding areas.
Performance will be measured by a resident survey and
specific drug-related crime statistics on an annual basis.
136
Police Department (continued)
Maintain a commitment to Lakes Area Youth Service Bureau.
The department provides financial and in-kind assistance to the
local youth service bureau. The youth service bureau has an
impressive record of working with at-risk youth to prevent
recidivism and keep youth out of the criminal justice system.
Performance will be measured by a community survey and
youth crime statistics per 1,000 population annually.
Explore the adoption of an ordinance that prohibits or limits
the sale of drug paraphernalia.
The League of Minnesota Cities has adopted a model ordinance
for cities that meets various legal requirements. This goal is
aimed at reducing drug-related crime and activity, particularly
youth exposure to drug activity, in the City. Performance will be
measured by a resident survey and drug-related crime
statistics on an annual basis.
Decrease the perception that Forest Lake and Forest Lake
schools have atypical alcohol consumption.
Work to progressively reduce the number of off-sale liquor
licenses available by attrition. The large number of liquor stores,
especially in close proximity to the school, increases perception
that alcohol consumption is above average, particularly in the
youth, in the community. Performance will be measured by a
resident survey and liquor license statistics.
Goal #3
Linked to Long Term Goal #5
Pursue continuous improvement in departmental operations and
providing police protection.
Objectives
Records management.
Implement the records management system in conjunction with
Washington County. Integrate internal records into the
Laserfiche system. Performance will be measured by the
implementation of the system and the percentage of
backlogged documents converted to electronic storage on
the system.
Maintain the police department website.
This is an important public relations and communications tool
that will assist the department in meeting its public safety goals.
Performance will be measured by a resident survey and the
current status of the site on an annual basis.
137
Police Department (continued)
Pursue funding opportunities.
Continue to be proactive in searching for appropriate federal,
state, local, and private grants or alternative funding to help with
financial isssues. Performance will be measured by tracking
the ratio of grants received to the annual budget.
Update general orders.
Evaluate and make changes as necessary to departmental
policies and procedures. Keeping orders and policies current
will improve efficiency and communication in the department.
Performance will be measured by tracking the reviewing
events on an annual basis.
Equipment replacement plan.
Develop an annual replacement cycle for department equipment.
Base the plan on industry established standards for replacement
and integrate the plan into the budget and capital improvement
plan. Performance will be measured by completion of the
plan in the current year.
Training programs.
Maintain a commitment to ongoing education and training for
administrative, patrol, investigations, and leadership staff.
Explore options for online training. Performance will be
measured by training events per officer annually.
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Introduced community oriented policing in the department.
Conducted safety camp, drug education, and business program.
Increased communication through cable access.
Increased participation in community events such as Nite to Unite.
Reviewed and updated general orders and department policies.
Purchased new equipment and squad cars.
Average response time to medical emergencies under 6 minutes.
Applied for and received operating grants.
Goals Pending or Abandoned
Construction of new public safety building (Funding).
(Re-established for 2013 as Council goal).
138
Police Department (continued)
Officer Mark Richert of the FLPD with canine "officer" Matrix, who retired in 2009 after
sustaining an on-duty injury.
Forest Lake police officers and firefighters joined forces to rescue a horse that had fallen into a
residential pool in 2012.
139
Police Department
Expenditure Summary
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
General Fund
Police Department
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
$ 2,801,184
148,040
301,886
77,754
45,371
$ 3,012,548
179,000
324,500
86,000
74,000
$ 3,010,000
152,000
325,000
81,000
74,000
$ 3,089,835
184,000
323,500
83,500
77,000
2.57%
2.79%
-0.31%
-2.91%
4.05%
Total Program
$ 3,374,235
$ 3,676,048
$ 3,642,000
$ 3,757,835
2.22%
6,056
6,500
7,500
6,500
0.00%
6,500
0.00%
Animal Control Program
Services and Charges
Total Program
$
Total General Fund
$ 3,380,290
$ 3,682,548
$ 3,649,500
$ 3,764,335
2.22%
28
0
28
0
28
0
28
0
0.00%
0.00%
Number of Employees
Full-time
Part-time
6,056
$
6,500
$
7,500
$
% Increase
(Decrease)
Comments:
The 2012 budget includes 25 sworn police officers, or 1.36 officers per 1,000 population. The FBI Crime
Report shows an average of 1.36 officers per 1,000 population for agencies in this population range.
Police Department Expenditure Summary
$45,371
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
$74,000
$74,000
$77,000
$3,334,919 $3,608,548 $3,575,500 $3,687,335
2011
Actual
2012
Budget
2012
Estimated
Operations
140
Capital
2013
Adopted
Police Department (continued)
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Number of animal licenses
204
240
235
240
0.00%
Number of calls answered
12,793
13,500
13,500
13,500
0.00%
Number of sworn officers
25
25
25
25
0.00%
Public education events
35
35
35
35
0.00%
1.36
1.36
1.36
1.36
0.00%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Efficiency Measures
Number of sworn officers
per 1,000 population
Annual overtime costs
per officer
$
4,262
$
3,286
$
3,600
$
3,415
3.91%
Per capita cost of services
- operating costs only
$
181.49
$
196.38
$
194.59
$
200.67
2.18%
Part 1* offenses per 1,000
population
27.23
30.00
28.00
30.00
0.00%
Part 2 offenses per 1,000
50.31
50.00
51.00
50.00
0.00%
Percent crimes cleared
46%
46%
46%
47%
2.17%
Average medical response
time in minutes/seconds
5.28
6.00
5.30
6.00
0.00%
* Part 1 Crimes include homicide, rape, robbery, aggravated assault, burglary, larceny, auto theft, and arson
2012 Citizen Quality of Life Survey Results
Overall feeling of safety
Somewhat unsafe
8%
In 2012, the City conducted a citizen survey
to measure performance of City services.
Very Unsafe
3%
89% of residents surveyed feel very safe or
somewhat safe in the City. An adequate
number of officers serving the population may
contribute to this feeling.
Very Safe
48%
Somewhat Safe
41%
141
Police Department (continued)
Officer Nick Kent with
canine officer "Ranger"
and their specially
designed canine response
unit.
Mayor Chris Johnson
swearing in Chief Richard
Peterson on June 28, 2011.
142
City of Forest Lake, Minnesota
Fire Department
ORGANIZATION CHART
Gary Sigfrinius,
Fire Chief
Fire Chief
Deputy Fire Chief
District Fire Chief
Chief Engineer
Captains
Engineers
Lieutenant
Firefighters
Contact information:
[email protected]
Telephone: (651) 209-9722
ACTIVITY DESCRIPTION
The fire protection activity exists to provide fire protection and prevention services to
City residents through the City's volunteer Fire Department. The Fire Chief also acts
as the City's emergency management director. Responsibilities of the department
also include the coordination of emergency management activities.
MISSION STATEMENT
To provide the protection area with a well trained professional organization,
and to prevent or safely minimize the loss of life and property in fire and other
emergencies at the highest level possible within the resources available.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goal # 3
Pursue continuous improvement in fire department operations.
Objectives
Keep safety the number one priority.
143
Fire Department (continued)
Continue to develop safety consciousness among all members of
the department and openly review and discuss any near misses.
Continue training and building equipment packages that will
provide for safe emergency services operations. Performance
will be measured by tracking lost work days due to on-duty
injuries.
Continue to recruit and train committed paid-on-call firefighters.
Continue to recruit firefighters and develop existing firefighters to
add further value to the department. Evaluate opportunities to
increase staff at Station #2. If necessary, evaluate existing
policies to ensure an appropriate day-time response. The Forest
Lake Fire Department currently has 35 trained firefighters. Under
the authority of the Joint Powers Fire Agreement with the City of
Columbus, the Fire Department can recruit up to 40 members.
This number was recently increased due to the growth in the
service area. Performance will be measured by tracking the
number of trained firefighters per 1,000 population.
Continue to participate in national fire prevention programs.
Conduct fire prevention education training for various groups and
organiations on a continual basis. The Department will also
participate in national programs, such as Night to Unite and
National Fire Prevention Week. During Fire Prevention Week,
the Fire Department will hold an open house and conducts
education programs in the area schools. Fire prevention training
and awareness is an important component of any fire protection
program, and is a valuable community service. Performance
will be measured through a community survey.
Improve fire safety throughout the City.
Continue fire safety inspections and business fire safety
education. Develop pre-plans for hazardous use facilities to
enhance firefighter safety. Performance will be measured by a
resident survey.
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Continued training and building of trench collapse system.
Recruited and trained new firefighters.
Participated in national fire prevention programs.
Continued a junior officers training program.
144
Fire Department (continued)
Integration of the County 800 Mhz radio system.
Goals Pending or Abandoned
Plan for construction of a new fire rescue/public safety building.
The existing fire station facilities are inadequate for current service delivery needs.
The current fire station was built in the 1970's and is in a state of disrepair.
Equipment storage facilities are cramped, and the classroom is inadequate for 37 firefighters.
The equipment must be moved out of the facility in order to conduct training sessions.
An architect's rendition of a new combination police/fire public safety building.
The City is considering this project for budget year 2012.
145
Fire Department
Expenditure Summary
2011
Actual
General Fund
Fire Protection Program
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
Total Program
Fire Inspection Program
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
Total Program
2012
Budget
Total General Fund
Number of Employees
Full-time
Part-time
Volunteer Firefighters
2013
Adopted
% Increase
(Decrease)
$
455,756
104,046
83,255
130,182
69,885
$
477,606
79,600
88,400
129,700
35,000
$
475,500
75,000
85,200
128,000
32,000
$
470,054
81,400
94,200
130,700
-
-1.58%
2.26%
6.56%
0.77%
0.00%
$
843,125
$
810,306
$
795,700
$
776,354
-4.19%
$
32,656
143
1,365
2,328
-
$
77,450
2,750
1,350
3,300
-
$
77,450
2,000
1,200
2,500
-
$
87,361
2,750
1,175
2,600
-
12.80%
0.00%
-12.96%
-21.21%
0.00%
$
36,493
$
84,850
$
83,150
$
93,886
10.65%
200
2,100
12,650
25,000
0.00%
16.67%
13.45%
0.00%
39,950
4.72%
910,190
-2.48%
Emergency Management Program
Materials and Supplies
186
Services and Charges
1,848
Repair/Maint & Misc.
4,406
Capital Assets
28,613
Total Program
2012
Estimated
$
35,053
914,671
1
1
34
200
1,800
11,150
25,000
$
38,150
933,306
2
0
37
1,800
19,000
25,000
$
45,800
924,650
2
0
35
$
2
0
36
0.00%
0.00%
-2.70%
Comments:
The City has a joint powers agreement with the City of Columbus for fire protection services. The Forest Lake
Fire Department provides services to both cities. The costs are allocated based on percentage of market value
in the fire district. Columbus pays approximately 20% of the total budget.
The fire inspector position was reinstated to a full-time basis in budget year 2012. The position was half-time in
2010-2011 due to budget concerns. The total fire inspection budget is $93,886; however the City expects to
collect $10,000 in fire inspection fees in the budget year. Additionally, the City of Columbus participates in the
fire inspection program through a joint powers arrangement. Columbus will provide approximately $16,000 of
the cost of the total program.
A new emergency siren is installed each year, from capital asset funds.
146
Fire Department (continued)
Actual
$ Expenditure
914,671
Fire2006
Department
Summary
2007 Budget
$ 933,306
2007 Estimated $$60,000
924,650
$940,000
$920,000
$900,000
$880,000
$860,000
$840,000
$820,000
$800,000
$780,000
$760,000
$740,000
$98,498
2008 Proposed $
$57,000
$25,000
$867,650
$885,190
910,190
$873,306
$816,172
2011
Actual
2012
Budget
2012
2013
Estimated Adopted
Operations
Capital
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Number of fire calls
444
415
425
425
2.41%
Number of firefighters
34
37
35
36
-2.70%
Firefighters trained in
trench collapse
12
14
14
16
14.29%
1.85
2.01
1.90
1.96
-2.70%
Injury on duty days
0
2
0
2
0.00%
Junior officers trained
6
6
6
7
16.67%
117
75
110
120
60.00%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Trained firefighters
per 1,000 population
Number of fire inspections
Efficiency Measures
Per capita cost of services
-operating costs only
$
44.42
$
47.53
$
47.22
$
48.17
1.36%
Per capita revenue for
fire services contracts
$
9.81
$
10.07
$
10.12
$
10.07
0.00%
Average response time to
scene in minutes
8:25
8:10
147
8:10
8:10
0.00%
Fire Department (continued)
Overall quality of fire protection
Don't know
17%
Poor
3%
Excellent
38%
Fair
5%
Good
37%
In 2012, the City conducted a citizen survey to measure performance of City services.
Most residents felt that fire protection services in the City were excellent or good.
Fortunately, at least 17% do not know!
Forest Lake Fire Department, 2010
148
City of Forest Lake, Minnesota
Public Works Department
ORGANIZATION CHART
Mike Tate,
Public Works Director
Public Works
Director
Streets Lead
Worker
Street Workers
Water/Sewer
Lead Worker
Mechanic
Contact information:
[email protected]
Water/Sewer
Workers
Telephone: (651) 209-9733
ACTIVITY DESCRIPTION
The Public Works activity provides residents with safe, accessible transportation routes
through the engineering and street functions of the City. The Street Department provides
for maintenance and repair of the City's roads and City vheicles and equipment. The City
contracts for sealcoating, striping, graveling, overlay projects, major street construction
projects and engineering services. The Public Works Department provides maintenance
on the City's water supply system, storm sewers and sanitary sewage collection system.
Other responsibilities include maintaining the City's parks, golf course, and airport. Public
Works also controls weeds on Forest Lake, maintains the electronic fish barrier on Second
Lake, aeration of Shield's Lake, and maintains composting and recycling programs.
MISSION STATEMENT
To maintain a healthy infrastructure system of streets, water mains, storm sewers,
sanitary sewer mains and functional, inviting parks.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goal #5
Maintain the integrity of Forest Lake's infrastructure.
Objectives
149
Public Works (continued)
Implement a pavement management plan and consider adoption of
the recommendations of the Streets Taskforce.
Currently the City maintains approximately 100 miles of paved streets
and 30 miles of gravel roads. The Streets Taskforce met regularly
throughout 2011-2012 to provide recommendations to the Council on
establishing pavement management criteria, defining the extent of
required street maintenance, recommending a financing strategy for
street maintenance activities, and to review assessment procedures.
The Council will act on the recommendations in 2012 for
implementation in 2013. Performance will be measured by a
resident survey and through analysis of industry established
pavement ratings on City streets and roads, allowing the City to
track the number of deficient road miles.
Maintain the City's water system.
Take a proactive approach to maintaining the water system by: 1.)
evaluating the implementation of an annual water main replacement,
looping, and rehab program. Consider a program based on break
history and pipe age, ability to service customers, and related factors;
2.) develop a consistent preventative maintenance program for our
water treatment plants, wells, and water towers; 3.) provide for better
accountability of water usage by maintaining a leak detection
program and by metering unallocated water. Performance will be
measured annually by and resident survey and the percentage of
water loss.
Maintain the sanitary sewer system.
Take a proactive approach to maintaining our sanitary sewer system
by: 1.) continuing to assess the condition of our sanitary sewer
system through televising the entire system at least once every ten
years. Develop a sewer main rehabilitation program based on the
annual reviews; 2.) continue to maintain the City's sump pump
inspection program to limit inflow of ground water into the City's
sanitary sewer system; 3.) reduce the number of sewer backups by
50% through an aggressive maintenance program, increased jetting
of sewer lines; 4.) continue an active lift station repair and
replacement program. Performance will be measured through a
citizen survey and tracking the number of backups per mile of
sewer main on an annual basis
Partner in surface water management and related water resources
activities.
150
Public Works (continued)
Maintain our existing water resources by implementing our storm
water pollution prevention plan, retrofitting stormwater management
systems as development occurs, partnering with other groups and
organizations on projects that will improve water quality, and active
public education and engagement. Implement best management
practices for the maintenance of our surface water management
systems. Performance will be measured by results of the annual
storm water audit.
Goal #2
Linked to Long Term Goal # 6
Provide high quality services.
Objectives
Annually improve snowplowing rating in the citizen survey.
Make incremental progress on snowplowing ratings through
prioritzation, evaluating best management practices, and strategic
investment. Strive to have 70% of citizes rate our snowplowing
services as Good or Excellent in 2012, 73% of citizens rate our snow
plowing services as Good or Excellent in 2013, and 75% rating our
services as Good or Excellent thereafter. Performance will be
measured by the annual resident survey.
Maintain boulevards and parks.
Maintain a positive community image by actively maintaining parks
and boulevards in a manner consistent with community expectations.
Performance will be measured annually by a community survey.
Goal #3
Linked to Long Term Goal #5
Maintain the Airport as an asset that meets community needs.
Objectives
Continue to pursue eligibility for federal funding.
Continue to evaluate the criteria for federal cost sharing and future
runway paving. If the federal National Plan of Integrated Airport
Systems (NPIAS) designation is obtained, 95 % of the funding for
eligible capital projects will be provided. Performance will be
measured by the NPIAS designation.
Be financially self-sustaining.
Maintain a commitment of self-sustaining the operational costs of the
airport with the revenues that are received. It is anticipated that
airport operations will have positive cash flow when all hangar leases
are sold. Actively promote the sale of remaining hangar site leases.
Performance will be measured by the annual profit and loss
statement.
151
Public Works (continued)
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Continuation of water sprinkling ban and increased sump pump inspections.
Monthly safety training for workers and employee meetings.
Established storm water management position to facilitate MS4 program.
Televised 50,000 feet of sewer lines and made necessary repairs.
Implemented a pavement management program. Paved over 2 miles of roads.
Update SCADA system.
Completed Phase II of lift station improvement program.
Maintained hydrant and gate valve replacement program.
Goals Pending or Abandoned
Metering all unallocated water.
Implement five-year capital improvement plan and pave gravel roads. (Funding)
The City's
newest
water
treatment
plant, tower,
and an
aerial view
of the new
roundabout
intersection.
152
Public Works Department
Expenditure Summary
2011
Actual
General Fund
Streets Program
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
Total Program
Engineering Services
Services and Charges
Total Program
Equipment Shop
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
Total Program
$
537,415
112,843
153,199
789,195
17,107
Compost Program
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Total Program
610,563
114,100
112,332
591,100
400,000
$
560,000
114,000
113,000
565,000
400,000
2013
Adopted
$
% Increase
(Decrease)
539,948
116,100
124,300
410,623
-
-11.57%
1.75%
10.65%
-30.53%
N/A
$ 1,828,095
$ 1,752,000
$ 1,190,971
-34.85%
$
71,365
$
55,500
$
55,500
$
30,000
-45.95%
$
71,365
$
55,500
$
55,500
$
30,000
-45.95%
$
26,411
16,038
15,678
1,107
-
$
27,393
25,600
19,400
4,000
-
$
27,300
19,000
18,000
3,500
-
$
26,388
25,000
17,600
5,500
-
-3.67%
-2.34%
-9.28%
37.50%
0.00%
$
59,235
$
76,393
$
67,800
$
74,488
-2.49%
$
65,759
2,500
14,500
28,000
-
$
65,700
1,000
50,000
8,000
-
$
117,971
2,500
19,000
53,000
-
79.40%
0.00%
31.03%
89.29%
N/A
$
110,759
$
124,700
$
192,471
73.77%
95,000
3,000
5.56%
-25.00%
$
Street Lighting Program
Services and Charges
Repair/Maint & Misc.
Total Program
$
2012
Estimated
$ 1,609,760
Surface Water Management Program
Wages and Benefits
$
Materials and Supplies
3,170
Services and Charges
94,985
Repair/Maint & Misc.
89,415
Capital Outlay
Total Program
2012
Budget
187,569
96,038
2,150
90,000
4,000
95,000
1,000
$
98,188
$
94,000
$
96,000
$
98,000
4.26%
$
162
367
-
$
200
300
-
$
475
100
-
$
300
300
-
0.00%
0.00%
0.00%
0.00%
$
529
$
500
$
575
$
600
20.00%
153
Public Works (continued)
2011
Actual
Rid Litter Program
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
2012
Adopted
2012
Estimated
2013
Adopted
% Increase
(Decrease)
$
430
-
$
500
-
$
450
-
$
500
-
0.00%
0.00%
0.00%
$
430
$
500
$
450
$
500
0.00%
$
33,052
273
$
36,000
300
$
34,000
400
$
34,000
400
0.00%
-5.56%
33.33%
$
33,325
$
36,300
$
34,400
$
34,400
-5.23%
$
34
43,293
82
-
$
1,000
44,200
300
-
$
8,500
1,000
46,000
300
-
$
500
46,400
300
-
N/A
-50.00%
4.98%
0.00%
0.00%
Total Program
$
43,409
$
45,500
$
55,800
$
47,200
3.74%
Total General Fund
$ 2,103,809
$ 2,247,547
$ 2,187,225
$ 1,668,630
-25.76%
7
0
4
7
0
4
7
0
4
8
0
4
14.29%
0.00%
0.00%
Total Program
Recycling Program
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Total Program
Weed Harvester Program
Wages and Benefits
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
Number of Employees
Full-time
Part-time
Seasonal
Comments:
The street overlay budget was decreased to from $265,000 to $100,000 in budget year 2013. The City
expects to implement franchise fees to supplement the overlay program in a special revenue fund.
A transfer of $300,000 from the Capital Improvement Fund funded an increased overlay program in
2011. The program was scaled back to the pre-2011 level for budget year 2012.
Compost Program expenses have almost been eliminated. The site was moved to a new location.
A private company provides monitoring services in exchange for sale of the compost.
Expenses for the Surface Water Management Program have been increasing as a result of federal and
State regulations pertaining to clean water. The City implemented an area storm water charge in 2009
to finance the growing program. In 2012, the City hired a staff engineering technician to manage
the storm water program. This move saved the City approximately $90,000 per year by reducing reliance
on professional consulting engineers. A portion of the engineering technician's salary is allocated to the
Water and Sewer Utility Fund. In 2013, a larger portion was allocated to the General Fund.
154
Public Works (continued)
Public Works Department Expenditure Summary
$2,500,000
$17,107
$400,000
$400,000
$-
$2,000,000
$1,500,000
$1,000,000
$2,086,702
$1,847,547
2011
Actual
2012
Budget
$1,787,225
$1,668,630
$500,000
$-
Operations
2012
Estimated
2013
Adopted
Capital
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Number of units in fleet
33
34
34
34
0.00%
Miles of streets resurfaced
10
5
7
10
100.00%
Number of plowing events
6
14
10
14
0.00%
Miles of watermain checked
5
5
5
5
0.00%
Hydrants replaced
5
10
10
10
0.00%
Road miles maintained
130
130
130
130
0.00%
Training hours per worker
36
36
36
36
0.00%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Efficiency Measures
Per capita cost of services
- operating costs only
$
113.56
$
100.55
$
97.26
$
90.81
-9.68%
Average water usage/day
.941M ga.
1.1M ga.
1.1M ga.
1.1M ga.
0.00%
Lift station flows/ga. day
1.65M ga.
1.61M ga.
1.60M ga.
1.60M ga.
-0.62%
Unallocated water
96.9M ga.
50.0M ga.
50.0M ga.
50.0M ga.
-16.67%
Overtime costs
$
24,414
$
23,821
$
21,000
$
24,878
4.44%
Number of injuries
0
2
2
2
0.00%
Number of sewer backups
3
5
5
5
0.00%
155
Public Works (continued)
2012 Citizen Quality of Life Survey Results
Condition of City Streets
Condition of city streets
Poor
12%
Poor
14%
Fair
39%
Don't
Excellent
know Excellent
5%2%
1%
Quality of snowplowing
Don't Poor
9%
44%
Good
49%
Sanitary sewer service
Don't have
8%
Poor
2%
Fair
7%
Excellent
16%
Fair
24%
Good
40%
Good
Fair
43%
Know
2%
City water service
Don't know
10%
Don't know
4%
Excellent
28%
Don't have
29%
Poor
3% Fair
7%
Good
45%
Excellent
27%
Good
30%
In 2012, the City conducted a citizen survey to measure performance of City services.
It is recognized that improvements need to be made in the overall condition of City streets.
The City Council has addressed this issue by apponting a task force to study the
transportation system and make recommendations for improvements and the related
funding mechanisms.
Most citizens are satisfied with public works services. Many rural residents of the City do
not have access to City water or sewer services, accounting for the large number of "Don't
have" responses.
156
City of Forest Lake, Minnesota
Parks & Recreation Department
ORGANIZATION CHART
Parks Board
Renae Reedy,
Parks Coordinator
Parks & Recreation
Director
Recreation
PT Staff
Contact information:
[email protected]
Park Maintenance
Worker
Telephone: (651) 209-9723
ACTIVITY DESCRIPTION
The parks and recreation activity provides for recreational programming and
maintenance and beautification of the City's parks, trails, and open spaces. Park
activity is governed by an eight-member park board. Other cultural activities of the
City that are not under hte jurisdiction of the Park Board include the Human Rights
Commission, Senitor Citizen Center, and the Youth Service Bureau.
MISSION STATEMENT
To build community by providing a variety of healthy recreational areas
that are clean, safe and aesthetically pleasing.
2013 GOALS & OBJECTIVES
Goal #1
Linked to Long Term Goal #7
Embrace outdoor recreational opportunities and natural resources.
Objectives
Develop a nature-based park.
Develop a nature-based park with hiking trails, nature-based play
space and other opportunities for passive recreation.
Performance will be measured by a resident survey.
157
Parks and Recreation Department (continued)
Develop a dog park.
Evaluate sites, amenities, and financing options for an off-leash
dog park. This was identified as a need by residents in the City's
community conversation series.
Performance will be
measured through a community survey.
Take an active role in protecting, preserving, and improving the
water and recreational quality of Forest Lake and Clear Lake.
Forest Lake is home to many lakes and wetlands that provide
opportunities for various outdoor oriented recreational activities.
Forest Lake is our City's namesake and a unique and valuable
natural resource of the community. It is highly valued for its
historic, aesthetic, recreational, commercial, environmental,
aquatic and wildlife qualities. These qualities and values should
be protected, preserved and improved for present and future
generations. Performance will be measured by water quality
standards provided by the Watershed District.
Trail and sidewalk development and maintenance.
Build our trail system by making local connections to the
Hardwood Creek Regional Trail, evaluating the addition of a new
regional trail connecting North Shore Trail and Highway 97 with
the Hardwood Creek Regional Trail, develop a trail system along
Highway #61, evaluate opportunities to connect existing trail
segments - particularly by parks and related community facilities,
explore options and secure funding sources for trail development
and construction, and provide routine and preventative
maintenance on existing trails and sidewalks. These items have
been identified as priorities in the City's planning processes.
Performance will be measured by a resident survey.
Goal #2
Linked to Long Term Goal #7
Develop Forest Lake as a destination for recreational activity.
Objectives
Develop a marina at Lakeside Park.
Complete a feasibility study evaluating the capital costs,
operational costs, and site impacts for a marina at Lakeside
Park. Community surveys have identified this item as a desirable
economic development activity. Performance will be measured
by completion of the study.
158
Parks and Recreation Department (continued)
Provide rental activity at Lakeside Park.
Explore the operational feasibility of a public or private rental
facility at Lakeside Park that rents canoes, kayaks, boats, paddle
boats, and related items. A desire for this type of activity was
expressed during the strategic planning process. Performance
will be measured by a resident survey.
Evaluate feasibility of a community center.
Complete a feasibility study that evaluates possible sites, facility
elements, ownership structures, approaches to financing, a
preliminary layout, a priliminary rendering, and related elements
for the construction of a community center in Forest Lake. This
item was identified by the public as a need in the strategic
planning process. Performance will be measured by a
resident survey.
Maximize Fenway Fields.
Continue to evaluate opportunities to improve our operating
partnership with the Forest Lake Area Athletic Association and to
make incremental improvements to the complex. Develop a
strategy to repay the interfund loan used to initially construct the
park. This item was identified by the public as a need in the
strategic planning process. Performance will be measured by
a resident survey and by the percentage of the outstanding
interfund loan on an annual basis.
Expand community events.
Pursue the expansion of existing community events such as
Flake Fest, 4th of July Celebration, Lakefest, and others.
Consider the implementation of a community wellness initiative.
These events were been identified by business owners during
the strategic planning process as good economic development
tools. Performance will be measured by resident and
business surveys.
Maintain Castlewood Golf Course.
Maintain Castlewood Golf Course as a desirable option for
golfers in the area. The City leases the course to a private
management company and maintains a partnership in the
program by assisting with capital needs. Performance will be
measured by a resident survey and by annual profit and loss
statements.
159
Parks and Recreation Department (continued)
STATUS OF 2012 GOALS AND OBJECTIVES
Goals Accomplished
Expansion of community events.
Partnered with Chamber of Commerce on events.
Partnered with School District on fitness events.
Develop and print a promotional brochure to promote City parks.
Created and implemented an annual maintenance plan.
Goals Pending or Abandoned
Develop an off-leash dog area.
New trail development.
Implement a trail dedication and cash-in-lieu policy for new developments.
Children enjoying the amenities at Lakeside Park.
Forest Lake is known for its vast and
beautiful floral displays.
The Lakeside gazebo is a popular attraction.
160
Parks & Recreation Department
Expenditure Summary
2011
Actual
General Fund
Parks and Recreation Programs
Wages and Benefits
$
75,425
Materials and Supplies
3,487
Services and Charges
17,033
Repair/Maint & Misc.
32,030
Total Program
2012
Budget
2012
Estimated
2013
Adopted
% Increase
(Decrease)
$
86,132
1,600
15,400
25,000
$
80,000
2,000
17,000
26,500
$
83,089
1,600
19,200
27,000
-3.53%
0.00%
24.68%
8.00%
$
127,975
$
128,132
$
125,500
$
130,889
2.15%
Parks Maintenance Program
Wages and Benefits
$
Materials and Supplies
Services and Charges
Repair/Maint & Misc.
Capital Assets
51,398
26,528
30,531
44,472
-
$
57,806
22,300
23,300
38,600
10,000
$
57,000
22,000
24,000
40,000
10,000
$
62,882
23,500
25,800
68,500
-
8.78%
5.38%
10.73%
77.46%
0.00%
$
152,929
$
152,006
$
153,000
$
180,682
18.87%
$
450
$
4,203
3,196
2,600
$
1,200
500
40,000
$
4,196
2,500
2,800
-0.17%
-21.78%
7.69%
$
450
$
9,999
$
41,700
$
9,496
-5.03%
Youth Service Bureau Program
Services and Charges
$
17,000
$
17,000
$
17,000
$
17,000
0.00%
Total Program
Golf Course Program
Wages and Benefits
Materials and Supplies
Services and Charges
Total Program
Total Program
Senior Center Program
Services and Charges
Repair/Maint & Misc.
Total Program
Cable Television Program
Repair/Maint & Misc.
Total Program
Human Rights Program
Wages and Benefits
Materials and Supplies
Services and Charges
Total Program
$
17,000
$
17,000
$
17,000
$
17,000
0.00%
$
7,858
42,375
$
2,800
42,000
$
2,800
42,000
$
2,800
42,000
0.00%
0.00%
$
50,233
$
44,800
$
44,800
$
44,800
0.00%
$
6,000
$
6,000
$
6,000
$
6,000
0.00%
$
6,000
$
6,000
$
6,000
$
6,000
0.00%
$
2,718
372
162
$
1,938
500
600
$
1,900
400
500
$
2,745
500
600
41.64%
0.00%
0.00%
$
3,252
$
3,038
$
2,800
$
3,845
26.56%
161
Parks and Recreation (continued)
Development Waivers Program
Repair/Maint & Misc.
$
-
$
-
$
14,750
$
-
N/A
Total Program
$
-
$
-
$
14,750
$
-
N/A
Total General Fund
$
357,839
$
360,975
$
405,550
$
392,712
8.79%
Number of Employees
Full-time
Part-time
Seasonal
1
1
15
1
1
14
1
1
15
1
1
16
0.00%
0.00%
14.29%
Comments:
Additional funds for park maintenance were included in 2013 to manage the landscaping from road projects.
Parks & Recreation Dept Expenditure Summary
$500,000
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
$-
$10,000
$10,000
$-
$357,839 $350,975 $395,550 $392,712
2011
Actual
2012
2012
2013
Budget EstimatedAdopted
Operations
Capital
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Park board meetings
11
12
12
12
0.00%
Number of developed parks
20
20
20
20
0.00%
Avg Arts-in-Parks audience
290
250
290
275
10.00%
Arts-in-the Parks vendors
89
65
110
75
15.38%
SPARKS participants
64
0
0
0
0.00%
Performance Indicators
% Increase
(Decrease)
Effectiveness Indicators
Efficiency Measures
Per capita cost of services
- operating costs only
$
19.47
$
19.10
162
$
21.53
$
21.37
11.89%
Parks and Recreation (continued)
2012 Citizen Quality of Life Survey Results
Overall quality of parks & recreation
Don't Know
Poor
13%
Fair
19%
5%
In 2012, the City conducted a citizen survey
to measure performance of City services.
Excellent
13%
The City of Forest Lake does a good job of
delivering recreational programs with a very
limited budget. The survey indicates that
residents may wish to see more programs or
facilities.
Good
50%
A few of the many amenities found at Lakeside Park.
163
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General Fund Debt Service
Expenditure Summary
2011
Actual
2012
Budget
2012
Estimated
General Fund
Debt Service
Bond Principal
Bond Interest
Paying Agent Fees
$
216,583
43,522
688
$
115,251
23,312
213
$
Total Program
$
260,792
$
138,776
Total General Fund
$
260,792
$
138,776
2013
Adopted
% Increase
(Decrease)
$
114,464
20,224
213
-0.68%
-13.25%
0.00%
$
115,251
26,532
7,491
149,274
$
134,901
-2.79%
$
149,274
$
134,901
-2.79%
Comments:
2013 Debt Service Budgeted Expenditures by Issue:
Principal
2008 Fire Equipment Certificates
95,000
2007 Fiber Optic Lease
19,464
2007 T. E. Lease/Purchase
Total Debt Service
Interest
20,224
-
Agent Fees
213
-
Total
115,437
19,464
-
20,224
213
134,901
114,464
2012 Estimated includes issuance costs and bond discount for a refunding issue.
2006Service
Actual
$ 260,792
Debt
Expenditure
Summary
$450,000
2007 Budget
$
2007 Estimated $
2008 Proposed $
138,776
149,274
134,901
$400,000
$350,000
$300,000
$260,792
$250,000
$200,000
$149,274
$138,776
$134,901
$150,000
$100,000
$50,000
$-
2011
Actual
2012
Budget
2012
Estimated
164
2013
Adopted
Summary of Strategic Plan Goals as Related to Long Term Goals
See departmental section for specific strategies for achieving short term goals.
Long Term Goals
Maintain a high quality of
living for the residents of the
1. City by delivering quality
municipal services in a costeffective and efficient manner.
Provide security to the
citizens in the form of
2. adequate regulation, law
enforcement, and emergency
preparedness.
Provide quality fire protection
3. services in a cost-effective
manner.
Strategic Plan Goals
 Cultivate and develop a positive organizational culture.
Strategies: Administration
 Increase the Human Resource Capacity of the
Organization. Strategies: Administration
 Strategically Evaluate our Staffing Structure and
Overall Approach to Service Delivery. Strategies:
 Decrease Youth Drug and Alcohol Use in the
Community. Strategies: Police
 Pursue Continuous Improvement in the Provision of
Building Inspection Services. Strategies: Community
Development
 Develop a Comprehensive Community Oriented
Policing Program. Strategies: Police
 Pursue Continuous Improvement in Fire Department
Operations. Strategies: Fire Department
165
Long Term Goals
Maintain effective City
operations within existing
financial capabilities while
4. maintaining the fiscal integrity
of the City through adequate
fund balances.
Maintain the City's
infrastructure through proper
5.
maintenance and replacement
programs.
Maintain safe travel
conditions on the City's
streets and roads by
6. continuing to implement the
City's five-year street
improvement plan.
Improve the City's trail system
and park facilities as
7. described in the City's
comprehensive plan.
Strategic Plan Goals
 Ensure a Fiscally Healthy and Responsible City
Government. Strategies: Finance
Ensure the Long Term Viability and Maintenance of City
Facilities. Strategies: Finance
 Pursue Continuous Improvement in Department
Operations and Police Protection. Strategies: Police
 Maintain the Integrity of City Infrastructure. Strategies:
Public Works
 Maintain the Airport as an Asset that Meets Community
Needs. Strategies: Public Works
 Provide High Quality Services. Strategies: Public Works
 Embrace Outdoor Recreational Opportunities and
Natural Resources. Strategies: Parks
 Develop Forest Lake as a Destination for Recreational
Activity. Strategies: Parks
Maintain a sufficient, highquality, potable water supply
8.
that will meet the needs of a
growing community.
166
Long Term Goals
Continue to cooperate and
coordinate with other
governmental agencies in an
9. effort to provide maximum
services for the residents of
the City.
Continue to utilize technology
10. to improve efficiency.
Continue to meet the City's
housing needs through
implementation of the City's
11. comprehensive plan,
including the affordable
housing chapter.
12.
Strategic Plan Goals
 Enhance Intergovernmental Cooperation and Explore
Opportunities for Shared Services. Strategies:
Adminstration and Council
 Embrace Technology to Enhance Operations and
Improve Communications. Strategies: Finance
 Develop the Geographic Information System to Support
City Operations, Economic Development, and Community
Development. Strategies: Community Development
 Continue to Implement the various provisions of the
2030 comprehensive plan that was prepared in
accordance with the Metropolitan Land Planning Act,
policies of the Metropolitan Council, and Minnesota Law.
Strategies: Community Development
 Pursue Redevelopment Opportunities. Strategies:
Community Development
Continue to promote a health
environment in the City.
Support the health and
13. wellness of community
members.
167
Long Term Goals
Strategic Plan Goals
♦ Ensure the Long Term Viability and Maintenance of City
Continue to responsibly fund
programs, services, and
14. infrastructure programs to
meet long-term needs.
Provide for a welcoming
community atmosphere that
15.
appreciates differences and
fosters diversity.
Facilities. Strategies: Finance
 Encourage Economic Development Through Business
Attraction, Retention, and Related Marketing Efforts.
Strategies: Community Development
 Create and maintain a positive impression of city
government. Strategies: Administration
 Create New Energy in Downtown Forest Lake.
Strategies: Community Development
 Revitalize Highway 61. Strategies: Community
Development
 Create Strong and Cohesive Community Image and
Identity. Strategies: Community Development
 Develop a Comprehensive Community Oriented
Policing Program. Strategies: Police
168
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Section V
Capital Improvement
Plan
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City of Forest Lake
Washington County, Minnesota
2013 – 2017 Capital Improvement Plan
and
Long-Range Financial Plan
Aaron Parrish, Administrator
Ellen Paulseth, Finance Director
220 North Lake Street
Forest Lake, MN 55025
Phone: 651.464.3550 Fax: 651.464.4968
www.ci.forest-lake.mn.us
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Capital Improvement
Plan Message
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DATE:
December 10, 2012
TO:
Honorable Mayor and Council Members
FROM:
Aaron Parrish, City Administrator
Ellen Paulseth, Finance Director
RE:
2013 – 2017 CAPITAL IMPROVEMENT PLAN
INTRODUCTION
On behalf of the City’s Management Team, we are pleased to present the Capital
Improvement Plan for the years 2013 through 2017 for the City of Forest Lake. The Council,
department heads and staff members have worked diligently to produce a document that is
practical, substantive and insightful.
CAPITAL IMPROVEMENT PLAN GOALS
¾ Acknowledge and Communicate Public Infrastructure Priorities and Dynamics;
¾ Ensure Appropriate Responses to Changing Infrastructure Needs and Demands;
¾ Develop a Financial Assessment of Capital Resources Available to Meet Future
Capital Project Planning Needs;
¾ Institute a Strategic Vision Predicated on Maintaining a High Quality Service
Infrastructure Capable of Meeting the Needs of Our Citizens for Today and
Tomorrow.
The purpose of the City’s Capital Improvement Plan (CIP) is to identify, prioritize and address
community needs through careful long-term capital planning and balanced public investment
in supporting physical infrastructure. To ensure that this commitment is both meaningful and
achievable, appropriate capital improvement factors were given significant consideration in
developing a CIP that addresses community priorities over the next five (5) years. The CIP
will also provide a planning foundation for future needs assessments to ensure the City is
appropriately responding to the critical infrastructure needs necessary for sustainable future
growth. The CIP represents a beginning in terms of producing a comprehensive planning
response to address changing capital needs by developing a project schedule that will lead to
timely and cost-effective project completions.
169
DISCUSSION
The 2013-2017 CIP has been prepared as a strategic planning tool to assist the City Council
in identifying proposed capital improvement projects over the next five years. With the
inclusion of preliminary financing sources, appropriate background information citing needs
and projected cost estimates, this document will provide the Council with the needed
information to begin the process for planning improvements that meet the City’s physical
infrastructure needs. Consequently, the CIP serves as a flexible guide plan to properly
identify the critical components of the City’s infrastructure, yet maintain flexibility in
determining project timeframes, project scope and possible funding sources. The 2013-2017
CIP continues the emphasis of judiciously managing the City’s limited resources by prudently
planning for known and/or anticipated future capital expenditures.
A critical step in the plan adoption process is the collaborative nature of plan review that
involves the leadership of the City Council, the input of appointed Commissions and staff, and
comment from the community. Consequently, the strategic value of this plan lies in the
acknowledgement of future needs by the governing body and the effective communication of
those needs to the general public during project development stages. Likewise, the
availability and preliminary designation of fiscal resources to serve both current and future
needs is critical to the achievement of plan outcomes that meet with Council approval. For
major infrastructure improvements, feasibility studies are performed and affected
constituencies are notified to formally disseminate and receive public feedback on proposed
project plans. This process culminates with the City Council considering all relevant
information and making a final decision on the proposed capital improvements.
The public process that supports the advancement of these projects from inception to
completion is engendered in the CIP project development and authorization schedule.
Formalizing the steps in the CIP project advancement process serves a number of purposes
and ensures that the Council and public are kept informed regarding project purposes and
desired outcomes, estimated project costs, funding sources, progress and final status. It
should be emphasized that projects will require approval in various stages of project
development by the City Council in accordance with approved policies.
The objectives of the 2013-2017 Capital Improvement Plan are to present a comprehensive
capital improvement program that communicates efforts:
¾ To ensure that community priorities are reflected in the capital investment plans of
each City department;
¾ To provide a consolidated financial picture of anticipated expenditures and outline
recommended funding strategies to underwrite anticipated capital improvements;
¾ To document and communicate capital improvement processes for City projects that
will ensure consistency, an appreciation of both the costs and benefits of proposed
capital investments, and raise the level of public understanding regarding the City’s
public improvement processes;
¾ To provide information on the fiscal impacts of capital investment plans on total City
finances; and,
¾ To effectively plan for public improvements that support community needs in the areas
of private development infrastructure, transportation, public safety, parks and
recreation, utilities, and commercial/industrial growth through fiscally responsible
economic development initiatives.
170
Accordingly, this document attempts to recognize known or perceived capital improvement
needs, but as with any plan recognizes that social, economic and political considerations will
by necessity determine final project outcomes. The major categories of expenditures that are
identified within the CIP include, but are not limited to:
1.
2.
3.
4.
5.
6.
7.
New Public Facilities Planning;
Street Construction, Maintenance and Reconstruction;
Utility Construction, Maintenance and Reconstruction;
Construction, Maintenance and Upgrade of Parks, Playgrounds and Trails;
Capital Improvements to Existing Facilities;
Private Development Infrastructure;
Capital Equipment and Vehicle Planning Needs (to be determined through normal
budgetary processes)
The City Council, consequently, accepts this document with the provision that capital
improvement planning is subject to the dynamics of community growth and political
leadership and acknowledges that other unanticipated needs may take precedence over
planned projects.
RECOMMENDATION
The 2013-2017 Capital Improvement Plan is the product of collaborative planning efforts by
City Staff and City consultants, the Park and Recreation Commission and the City Council.
Projects have been introduced based on anticipated future growth trends articulated in the
City’s Comprehensive Plan, the natural cycle of deterioration and decay evident in all
physically constructed and engineered improvements in the established areas of the
community, and capital deficiencies or infrastructure issues brought to the City’s attention
through a variety of sources.
Capital expenditures identified within the CIP are the best estimates available, and once the
CIP is adopted, will be reviewed and confirmed through individual feasibility reports. We are
appreciative of the commitment, good judgment and expertise that each department has
contributed to the capital improvement planning process.
Respectfully Submitted,
Aaron Parrish
City Administrator
Ellen Paulseth
Finance Director
171
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Project Development
and
Process Authorization
Schedule
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CIP PROJECT DEVELOPMENT AND
PROCESS AUTHORIZATION SCHEDULE
The following process is a guideline for authorizing public improvement projects.
This process is controlled by Minnesota statutes and other environmental factors
and, therefore, is subject to change. It should be viewed as a guide to assist the
Council and public in understanding the public improvement process used by
City staff. A separate Council meeting will facilitate each step in the process. As
a result, the process time frame is a significant factor affecting the City staff’s
ability to properly manage and complete approved Council ordered projects
within budget and on time.
1. Council approval of annual CIP projects by City resolution will
authorize the following outcomes:
a. Staff and/or consultant preparation of project feasibility studies;
b. Staff preparation of detailed financial review of project funding
sources;
c. Neighborhood meeting may be held prior to feasibility study,
subject to need and type of project.
TIME FRAME: October – November of each preceding year
2. Presentation of feasibility study:
a. Feasibility study components:
i. Review of project engineering and construction estimates;
ii. Total project costs;
iii. Project financial plan/fiscal implications;
iv. Authorization to develop a preliminary assessment roll, if
any, for the public hearing.
b. If Council accepts feasibility study, a resolution “Accepting
Feasibility Study and setting Date for Public Hearing on the Project”
when appropriate would initiate the following:
i. Notices mailed to affected residents per statutory
requirements no less than 10 days before public hearing.
ii. Public hearing notice is published. Two publications, one
week apart, with the second publication no less than three
days before the hearing.
TIME FRAME: February – March – April – May of current year
3. Neighborhood meeting:
a. City staff will hold neighborhood project meetings, when
appropriate, to review and present project feasibility studies,
answer questions and meet with affected property owners. These
meetings will include a question and answer component designed
specifically to bring awareness to the property owner, obtain citizen
172
input and produce an understanding of the purposes behind the
City’s attempts to construct public improvements in the affected
area.
TIME FRAME: Following the presentation of the feasibility
study to Council, but prior to the holding of a public hearing by
Council.
4. Council holds a public hearing when appropriate for the following
purposes:
a. Presentation of project;
b. Presentation of preliminary special assessment rolls and financing
implications;
c. Council to hear affected resident input;
d. Council determines whether to order the public improvement.
A Council resolution is drafted “Ordering the Project and Authorizing
Preparation of Plans and Specifications.”
Council may order the
improvement after the public hearing is closed or at a subsequent Council
meeting within 6 months of the public hearing date. Statutory requirement
– Council resolution ordering project must be approved on a 4/5 Council
vote if it is a Council initiated project with a special assessment.
If Council decides to reject the project as presented, a Council vote should
be taken to officially determine the final status of the project.
TIME FRAME: April – May – June of current year
5. Plans and specifications are presented to Council for approval:
a. A Council resolution is drafted authorizing the following:
i. Accepting and approving project plans and specifications;
ii. Authorizing the advertisement for project bids. Bids are
developed and an invitation to bid is processed. Bid opening
date is no less than 3 weeks after publication;
iii. Authorize staff to pursue an appropriate funding mechanism
to underwrite project costs.
TIME FRAME: May – June of each year
6. Council acceptance of project bids and awarding of contracts would
authorize the following outcomes:
a. A Council resolution is drafted “Accepting Project Bids and
Awarding Contracts;”
b. Initiation of project construction and work.
TIME FRAME: April – May – June – July of current year
173
7. Project completion
a. Council acceptance of project;
b. Final presentation and review of project costs vs. project budget
c. If special assessments are financing a portion of the project, a
Council resolution “Setting the Special Assessment Hearing for
Project #” is adopted at this same meeting.
TIME FRAME: Upon completion of project
8. If special assessments would finance a portion of the projects costs,
Council holds a special assessment hearing to review the following:
a. Affected property owners would be officially notified per statute no
less than two weeks prior to special assessment hearing;
b. Public notice is published no less than two weeks prior to the
special assessment hearing per statute;
c. Staff prepares a proposed roll and Council approves final
assessment roll;
d. Council consideration of assessment appeals and requested
deferrals filed prior to hearing or during the hearing;
e. Meets Minnesota Statutes Chapter 429 legal requirements.
A Council resolution is drafted “Adopting Final Special Assessment Roll,
and is adopted at this meeting.
TIME FRAME: October – November of current year, depending upon
finalization of the project and the status of completion.
174
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Capital Improvement
Financing
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CAPITAL IMPROVEMENT FINANCING
INTRODUCTION:
Implementing capital improvements requires sound and economical financing.
The City of Forest Lake is able to utilize several financing mechanisms ranging
from cash reserves to special-purpose funds as well as borrowing through bond
sales. The exact financing method for each improvement is based on the
general policies of the jurisdictions involved and legal requirements. The final
selection and scheduling of proposed capital improvements is then based on the
ability of the City to draw upon various funds.
The total cost for each project includes construction costs, administration costs
and interest.
In analyzing the financial viability of the capital improvements in the 2013-2017
capital improvement program, the following methods of financing were examined:
INTERNAL METHODS:
Special Assessment Bonds – Special assessments are based on the concept
that when land is benefited by a particular improvement, all or part of the costs of
the improvement should be levied against those properties to finance such
improvements.
Special assessment bonds are retired through special
assessment collections but may be backed by the full faith and credit of the City.
Special assessment bonds can be issued without voter approval provided that at
least 20% of the improvement cost has been assessed.
General Obligation Bonds – These bonds are all or partly supported by tax
levies. Bonds that are more than 80% supported by tax levies require voter
approval before they can be issued.
Enterprise Funds – Capital improvements and equipment purchased in the
enterprise funds are financed through enterprise fund revenues derived from
user charges for the respective services. Enterprise funds are designed for selfsustaining operations.
Utility Funds – Capital improvements to the water and sewer utilities are
financed through utility fund revenues derived from user charges for the
respective services. Revenue bonds are used to finance large projects.
Franchise Fees – Generally, franchise fees are rent or reimbursement paid by
utility and cable providers for the use of public right-of-way.
Tax Increment Funds – These funds derived from tax increment districts include
TIF Districts #15, #21, and #24. In tax increment districts, property owners pay
ad valorem taxes at the full rate levied by the units of local government within the
taxing jurisdiction. At the time the tax increment district is created, property
values are “frozen.” The units of local government receive taxes based on the
frozen property values. Any additional taxes paid by property owners based on
the increase in property values since the district was created is known as the
175
“increment.” The increment revenue is used to finance physical improvements
within the district. These improvements can be financed on a cash basis after
sufficient increment revenues have been collected or through a bond issuance
with increment tax revenues dedicated to retire the bonds.
Lease/Revenue Bonds – These bonds are backed by the full faith and credit of
the City and supported through an ad valorem special levy by an annual
appropriation. The debt is issued through the Economic Development Authority
to procure capital equipment or facilities supported with a lease purchase
relationship agreement with the City.
Equipment Certificates – These certificates are capital notes subject to the
City’s debt limit. They can be used to purchase public safety equipment,
ambulance and other medical equipment, road construction and maintenance
equipment, and other capital equipment having an expected useful life at least as
long as the term of the notes. The notes shall be payable in not more than ten
years. The debt is serviced through a tax levy.
Capital Improvement Fund – This fund is designed to provide financing for
capital improvements. Revenues for this fund may be derived from such sources
as property taxes, investment income, rental income, area transportation
charges, and operating transfers from other funds.
Park Dedication Fees – Monies provided to the Park and Recreation
Department by property owners, builders, and/or developers, in lieu of dedicated
parkland or trail ways.
Contributions – The City accepts donations for improvement projects.
Donations are non-refundable and given without expectation of special privileges.
EXTERNAL METHODS:
Municipal State Aid – The Minnesota Department of Transportation provides
funding assistance for improvements to those municipal streets that are
designated as part of its Municipal State Aid (MSA) system. This money is
supplied with a dedicated portion of revenues collected from road use and
gasoline taxes. Funds are released for improvements on those streets on
systems whose design and construction meet MSA standards. Funds may be
expended for any street on the MSA system at any time, and MSA funds may be
accumulated over several years.
Minnesota Department of Transportation – The Minnesota Department of
Transportation provides financing assistance for maintenance and improvements
on those highways included in the MN/DOT trunk highway system and Federal
interstate system. These improvements could include intersecting local or county
streets. Improvements on these highways must meet State trunk highway
standards before MN/DOT releases funds.
Other Grants – Monies received from the Federal or State government to assist
in the financing of major City expenditures.
176
Five-Year Summary
and
Illustrative Charts
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City of Forest Lake, Minnesota
Capital Improvement Plan
2013 thru 2017
DEPARTMENT SUMMARY
Department
2013
2014
2015
Airport
25,000
545,000
200,000
Community Development
25,000
Fire
7,000
Parks and Trails Improvements
97,500
Public Safety
Street Construction
110,000
TOTAL
2,220,000
26,000
254,000
50,000
28,000
37,000
1,700,000
530,000
3,485,000
80,000
80,000
448,500
21,025,000
25,000
25,000
974,450
1,784,925
1,972,440
845,605
1,925,560
7,502,980
395,000
237,000
570,000
496,000
1,698,000
1,340,000
926,000
454,000
826,000
266,000
3,812,000
23,461,950
5,072,925
3,194,440
4,079,605
4,773,560
40,582,480
Streets
Water/Sewer Department
81,000
Total
1,450,000
30,000
1,255,000
Police
2017
25,000
200,000
Parks and Recreation
2016
177
21,075,000
City of Forest Lake, Minnesota
Capital Improvement Plan
2013 thru 2017
FUNDING SOURCE SUMMARY
Source
Airport Fund
2013
2014
2015
5,000
49,000
40,000
Assessments
2016
2017
290,000
100,000
Capital Improvement Fund
644,450
Drug/Alcohol Forfeiture Fund
G.O. Bond
General Fund
750,925
883,440
655,560
3,577,980
20,500
546,500
555,500
625,000
587,000
2,416,000
1,700,000
530,000
3,485,000
1,295,000
724,000
200,000
700,000
262,000
3,181,000
350,000
1,463,333
1,149,000
202,000
2,360,000
5,524,333
84,167
14,500
83,000
17,000
198,667
45,000
200,000
252,000
126,000
72,000
695,000
23,461,950
5,072,925
3,194,440
4,079,605
4,773,560
40,582,480
Trade-in Value
GRAND TOTAL
643,605
21,000,000
1,255,000
Water Fund
100,000
20,500
Park Improvement Fund
State Aid
384,000
21,000,000
102,000
Sewer Fund
Total
178
CIP EXPENDITURES BY CATEGORY AND YEAR
2013 CIP EXPENDITURES BY CATEGORY
Water/Sewer
5.7%
Streets
4.2%
Airport
0.1%
Public Safety
90.0%
The proposed public safety / city hall complex accounts for the largest portion of planned expenditures in
the 2013 Capital Improvement Plan.
CIP EXPENDITURES BY YEAR
2017
$4,773,560
2016
$4,079,605
2015
$3,194,440
2014
$5,072,925
2013
$23,461,950
$-
$4,000,000
$8,000,000
$12,000,000
$16,000,000
$20,000,000
$24,000,000
$28,000,000
The new public safety and government offices complex will be financed in 2013 and constructed over two
years, 2013-2014.
179
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Capital Improvements
and
Equipment
(THIS PAGE LEFT BLANK INTENTIONALLY.)
City of Forest Lake, Minnesota
Capital Improvement Plan
2013
2017
thru
PROJECTS BY DEPARTMENT
Department
Project#
Priority
2013
2014
2015
25,000
545,000
25,000
2016
2017
Total
200,000
1,450,000
2,220,000
545,000
200,000
1,450,000
2,220,000
25,000
25,000
50,000
25,000
25,000
50,000
Airport
Airport Improvement Project
13-612-01
2
Airport Total
Community Development
Replace Inspector's Vehicles
14-411910-01
3
Community Development Total
Fire
Tanker Truck Replacement
15-422200-04
16-422200-03
Command Vehicle Replacement
Brush Rigs Replacement
17-422200-06
2
200,000
1
2
200,000
28,000
28,000
200,000
Fire Total
28,000
26,000
26,000
26,000
254,000
Parks and Recreation
12 ft. Wing Style Mower
14-455200-10
16-455200-17
20 ft. Wing Style Pull Mower
2
7,000
30,000
7,000
30,000
7,000
30,000
37,000
1,700,000
2,950,000
2
Parks and Recreation Total
Parks and Trails Improvements
Bixby Park Redevelopment
14-203-14
3
1,250,000
Sherwood Park Upgrade
14-203-15
17-203-18
1
5,000
Fenway Athletic Park
530,000
5,000
530,000
1,700,000
530,000
3,485,000
80,000
80,000
413,500
2
1,255,000
Parks and Trails Improvements Total
Police
Police Interceptor Squad Cars
13-422100-31
1
Police Chief Utility Vehicle
14-422100-01
3
97,500
75,000
81,000
35,000
97,500
Police Total
35,000
110,000
81,000
80,000
80,000
448,500
Public Safety
Public Safety / Fire Station / City Hall
13-212-04
1
21,000,000
Emergency Siren
13-422500-01
2
25,000
25,000
25,000
75,000
21,025,000
25,000
25,000
21,075,000
974,450
1,784,925
1,572,440
100,000
Public Safety Total
21,000,000
Street Construction
Priority Street Reconstruction Projects
Everton Bypass Lane
15-211-03
1
1
Sidewalk and Trail System Improvements
15-211-04
1
13-211-08
300,000
180
845,605
1,925,560
7,102,980
100,000
300,000
Department
Project#
Priority
2013
974,450
Street Construction Total
2014
2015
2016
2017
Total
1,784,925
1,972,440
845,605
1,925,560
7,502,980
185,000
210,000
185,000
185,000
185,000
740,000
Streets
Single Axle Dump/Plow Truck
Tandem Axle Plow Truck
14-433100-17
14-433100-54
1
1
3/4 Ton 4x4 Pickup
15-433100-20
2
4x4 Tractor with Loader and Plow
16-433100-18
16-433100-42
2
120,000
2
1
55,000
210,000
One Ton Dump Truck and Plow
Street Sweeper
16-433100-44
Asphalt Paving Machine
17-433100-35
17-433100-37
2-Ton Asphalt Roller
Snow Blower
17-433100-40
210,000
52,000
26,000
78,000
120,000
55,000
210,000
2
85,000
2
2
50,000
150,000
150,000
570,000
496,000
1,698,000
26,000
200,000
26,000
Streets Total
395,000
237,000
26,000
200,000
26,000
85,000
50,000
Water/Sewer Department
Crane/Service Truck
2
90,000
1,250,000
14-631-09
2
2
14-631-14
1
700,000
1
200,000
13-631-11
13-631-16
Sewer Main Improvements
4x4 Pickup
Lift Station Improvements
Watermain Improvements
14-631-15
15-631-17
Step Van Replacaement
Skid Steer Loader
17-631-12
3
2
200,000
90,000
1,650,000
104,000
700,000
1,400,000
100,000
500,000
28,000
28,000
40,000
40,000
Water/Sewer Department Total
1,340,000
926,000
454,000
826,000
266,000
3,812,000
GRAND TOTAL
23,461,950
5,072,925
3,194,440
4,079,605
4,773,560
40,582,480
181
City of Forest Lake, Minnesota
Capital Improvement Plan
2013 thru 2017
PROJECTS BY YEAR
Project Name
Project #
Department
Priority
Project Cost
2013
Airport Improvement Project
Airport
Police Interceptor Squad Cars
Public Safety / Fire Station / City Hall
Police
Public Safety
Emergency Siren
Public Safety
Priority Street Reconstruction Projects
Crane/Service Truck
Street Construction
Water/Sewer Department
Sewer Main Improvements
Water/Sewer Department
13-612-01
13-422100-31
13-212-04
2
25,000
1
1
97,500
21,000,000
2
25,000
13-631-11
1
2
974,450
90,000
13-631-16
2
1,250,000
13-422500-01
13-211-08
23,461,950
Total for 2013
2014
Airport Improvement Project
Airport
13-612-01
2
545,000
Replace Inspector's Vehicles
12 ft. Wing Style Mower
Community Development
Parks and Recreation
14-411910-01
3
2
25,000
7,000
Bixby Park Redevelopment
Parks and Trails Improvements
3
1,250,000
Sherwood Park Upgrade
Police Interceptor Squad Cars
Parks and Trails Improvements
Police
1
1
5,000
75,000
Police Chief Utility Vehicle
Police
35,000
Public Safety
14-422100-01
13-422500-01
3
Emergency Siren
2
25,000
Priority Street Reconstruction Projects
Single Axle Dump/Plow Truck
Street Construction
Streets
13-211-08
1
1
1,784,925
185,000
Tandem Axle Plow Truck
Streets
210,000
Water/Sewer Department
Water/Sewer Department
14-433100-54
14-631-09
1
4x4 Pickup
Lift Station Improvements
14-631-14
2
1
26,000
700,000
Watermain Improvements
Water/Sewer Department
14-631-15
1
200,000
14-455200-10
14-203-14
14-203-15
13-422100-31
14-433100-17
5,072,925
Total for 2014
2015
Airport Improvement Project
Airport
13-612-01
2
200,000
Replace Inspector's Vehicles
Tanker Truck Replacement
Community Development
Fire
14-411910-01
3
2
25,000
200,000
Police Interceptor Squad Cars
Police
1
81,000
Emergency Siren
Priority Street Reconstruction Projects
Public Safety
Street Construction
2
1
25,000
1,572,440
Everton Bypass Lane
Street Construction
100,000
Street Construction
15-211-03
15-211-04
1
Sidewalk and Trail System Improvements
1
300,000
Single Axle Dump/Plow Truck
3/4 Ton 4x4 Pickup
Streets
Streets
14-433100-17
1
2
185,000
52,000
Sewer Main Improvements
Water/Sewer Department
200,000
Water/Sewer Department
Water/Sewer Department
13-631-16
14-631-09
2
4x4 Pickup
Watermain Improvements
14-631-15
2
1
26,000
200,000
Step Van Replacaement
Water/Sewer Department
15-631-17
3
28,000
15-422200-04
13-422100-31
13-422500-01
13-211-08
15-433100-20
3,194,440
Total for 2015
182
Project Name
Project #
Department
Priority
Project Cost
2016
Command Vehicle Replacement
20 ft. Wing Style Pull Mower
Fire
Parks and Recreation
16-422200-03
1
2
28,000
30,000
Bixby Park Redevelopment
Parks and Trails Improvements
Police Interceptor Squad Cars
Priority Street Reconstruction Projects
Police
Street Construction
14-203-14
13-422100-31
3
1,700,000
13-211-08
1
1
80,000
845,605
Single Axle Dump/Plow Truck
4x4 Tractor with Loader and Plow
Streets
14-433100-17
1
185,000
Streets
16-433100-18
16-433100-42
2
One Ton Dump Truck and Plow
Street Sweeper
Streets
Streets
120,000
2
1
55,000
210,000
4x4 Pickup
Water/Sewer Department
Lift Station Improvements
Watermain Improvements
Water/Sewer Department
Water/Sewer Department
16-455200-17
16-433100-44
14-631-09
14-631-14
14-631-15
2
26,000
1
1
700,000
100,000
4,079,605
Total for 2016
2017
Airport Improvement Project
Airport
13-612-01
2
Brush Rigs Replacement
Fire
2
26,000
Fenway Athletic Park
Police Interceptor Squad Cars
Parks and Trails Improvements
Police
17-422200-06
17-203-18
2
1
530,000
80,000
Priority Street Reconstruction Projects
Street Construction
1
1,925,560
Single Axle Dump/Plow Truck
3/4 Ton 4x4 Pickup
Streets
Streets
15-433100-20
1
2
185,000
26,000
Asphalt Paving Machine
Streets
17-433100-35
2
85,000
2-Ton Asphalt Roller
Streets
2
50,000
Snow Blower
Sewer Main Improvements
Streets
Water/Sewer Department
17-433100-37
17-433100-40
2
2
150,000
200,000
4x4 Pickup
Water/Sewer Department
2
26,000
Skid Steer Loader
Water/Sewer Department
2
40,000
13-422100-31
13-211-08
14-433100-17
13-631-16
14-631-09
17-631-12
1,450,000
4,773,560
Total for 2017
40,582,480
GRAND TOTAL
183
City of Forest Lake, Minnesota
Capital Improvement Plan
2013 thru 2017
PROJECTS BY FUNDING SOURCE
Source
Project# Priority
2013
2014
2015
5,000
49,000
5,000
49,000
2016
2017
Total
40,000
290,000
384,000
40,000
290,000
384,000
Airport Fund
Airport Improvement Project
13-612-01
2
Airport Fund Total
Assessments
Everton Bypass Lane
15-211-03
1
Assessments Total
100,000
100,000
100,000
100,000
Capital Improvement Fund
Priority Street Reconstruction Projects
Sidewalk and Trail System Improvements
13-211-08
15-211-04
1
1
644,450
644,450
Capital Improvement Fund Total
750,925
750,925
733,440
150,000
643,605
883,440
643,605
655,560
3,427,980
150,000
655,560
3,577,980
Drug/Alcohol Forfeiture Fund
Police Interceptor Squad Cars
13-422100-31
1
20,500
20,500
20,500
20,500
21,000,000
21,000,000
21,000,000
21,000,000
Drug/Alcohol Forfeiture Fund Total
G.O. Bond
Public Safety / Fire Station / City Hall
13-212-04
1
G.O. Bond Total
General Fund
Police Interceptor Squad Cars
Emergency Siren
13-422100-31
Replace Inspector's Vehicles
14-411910-01
14-422100-01
13-422500-01
1
2
77,000
25,000
75,000
25,000
81,000
25,000
3
24,500
24,500
32,000
181,000
177,000
Police Chief Utility Vehicle
Single Axle Dump/Plow Truck
14-433100-17
3
1
Tandem Axle Plow Truck
14-433100-54
1
202,000
12 ft. Wing Style Mower
14-455200-10
15-422200-04
2
7,000
Tanker Truck Replacement
3/4 Ton 4x4 Pickup
Command Vehicle Replacement
4x4 Tractor with Loader and Plow
One Ton Dump Truck and Plow
15-433100-20
16-422200-03
16-433100-18
2
2
80,000
49,000
32,000
177,000
24,000
1
28,000
80,000
47,000
16-433100-42
16-433100-44
1
185,000
20 ft. Wing Style Pull Mower
16-455200-17
17-422200-06
2
28,000
72,000
28,000
80,000
47,000
185,000
23,000
85,000
184
710,000
7,000
200,000
Street Sweeper
17-433100-35
175,000
202,000
200,000
48,000
2
2
393,000
75,000
2
2
Brush Rigs Replacement
Asphalt Paving Machine
80,000
28,000
23,000
85,000
Source
Project# Priority
2-Ton Asphalt Roller
17-433100-37
17-433100-40
Snow Blower
2013
2017
Total
2
50,000
2
150,000
50,000
150,000
587,000
2,416,000
102,000
General Fund Total
2014
546,500
2015
555,500
2016
625,000
Park Improvement Fund
Bixby Park Redevelopment
14-203-14
3
1,250,000
Sherwood Park Upgrade
14-203-15
17-203-18
1
5,000
Fenway Athletic Park
1,700,000
2
1,255,000
Park Improvement Fund Total
1,700,000
2,950,000
530,000
5,000
530,000
530,000
3,485,000
18,000
18,000
45,000
200,000
1,650,000
Sewer Fund
Priority Street Reconstruction Projects
13-211-08
13-631-11
1
Crane/Service Truck
Sewer Main Improvements
13-631-16
2
2
4x4 Pickup
14-631-09
2
24,000
Lift Station Improvements
14-631-14
17-631-12
1
700,000
Skid Steer Loader
45,000
1,250,000
200,000
1,295,000
724,000
1
330,000
2
1
20,000
48,000
20,000
1,400,000
20,000
262,000
3,181,000
1,200,000
3,605,000
1,769,333
700,000
2
Sewer Fund Total
24,000
200,000
700,000
1,034,000
839,000
202,000
429,333
160,000
150,000
State Aid
Priority Street Reconstruction Projects
Airport Improvement Project
Sidewalk and Trail System Improvements
13-211-08
13-612-01
15-211-04
350,000
State Aid Total
1,463,333
1,149,000
1,160,000
150,000
202,000
2,360,000
5,524,333
Trade-in Value
Airport Improvement Project
Replace Inspector's Vehicles
Police Chief Utility Vehicle
Single Axle Dump/Plow Truck
13-612-01
14-411910-01
14-422100-01
14-433100-17
14-433100-54
2
66,667
3
3
500
3,000
500
1
4,000
8,000
8,000
2,000
2,000
2,000
6,000
4,000
2,000
6,000
Tandem Axle Plow Truck
4x4 Pickup
14-631-09
1
2
3/4 Ton 4x4 Pickup
15-433100-20
2
4x4 Tractor with Loader and Plow
16-433100-18
16-433100-42
One Ton Dump Truck and Plow
Street Sweeper
20 ft. Wing Style Pull Mower
16-433100-44
16-455200-17
17-422200-06
Brush Rigs Replacement
66,667
1,000
3,000
8,000
2
40,000
2
1
8,000
25,000
2
2,000
2
84,167
Trade-in Value Total
14,500
83,000
10,000
30,000
8,000
40,000
8,000
25,000
3,000
2,000
3,000
17,000
198,667
52,000
52,000
45,000
Water Fund
Priority Street Reconstruction Projects
1
Crane/Service Truck
13-211-08
13-631-11
4x4 Pickup
Watermain Improvements
14-631-15
2
1
15-631-17
17-631-12
2
Step Van Replacaement
Skid Steer Loader
14-631-09
2
45,000
200,000
3
24,000
200,000
26,000
100,000
50,000
500,000
28,000
20,000
185
28,000
20,000
Source
Project# Priority
2013
2014
2015
2016
2017
Total
Water Fund Total
45,000
200,000
252,000
126,000
72,000
695,000
GRAND TOTAL
23,461,950
5,072,925
3,194,440
4,079,605
4,773,560
40,582,480
186
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DETAIL
CAPITAL
IMPROVEMENT
(THIS PAGE LEFT BLANK INTENTIONALLY.)
Airport
Forest Lake Airport Commission
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
13-612-01
Airport Improvement Project
Project Name
Department Airport
Type Improvement
Useful Life 40 years
Category Infrastructure
Contact Airport Commission
Priority 2 Very Important
Description
Total Project Cost: $3,965,000
Forest Lake Airport Capital Improvement Program:
2013 - Tree obstruction removal $25,000.
2014 - Tractor with mower, plow, and blower $200,000; Automated Weather station $100,000; Land acquisition north end $220,000; Removal
of buildings $25,000.
2015 - Environmental assessment $150,000; Obstruction Lighting Powerline $50,000.
2017 - Runway paved 2700' x 75' $1,100,000; Perimeter fence 15,200' x 10'. $364,800; Electrical Vault $200,000; Airfield Lighting $100,000;
PAPI $25,000; Obstruction Removal Hangars $25,000.
2018 - T-hangar prep and 15-unit. $995,000
2019 - Parallel taxiway 3300' x 35'. $1,200,000; FBO Hangar 80' x 100'. $250,000.
2020 - Bury powerline. $1,100.000; Runway paved extension 600' x 75'. $500,000
Justification
Airport Improvement Project in accordance with official action of the Forest Lake Airport Commission and agreement with Tom and Kay
Doherty. Improvements will be financed, in part, with future land sales. Currently, the State of MN will fund 80% of most of the listed
improvements and the City is responsible for 20%. If the Forest Lake Airport receives National Plan for Integrated Airport Systems (NPIAS)
designation, the improvements will be eligible for federal funding. NPIAS designation will reduce the local share to 5% of the project.
Expenditures
2013
2014
2015
2016
2017
Total
1,450,000
1,700,000
220,000
Land Acquisition
Construction/Maintenance
Equip/Vehicles/Furnishings
Total
Funding Sources
25,000
State Aid
Trade-in Value
200,000
300,000
25,000
2013
Airport Fund
220,000
25,000
300,000
545,000
200,000
2014
2015
2016
1,450,000
2,220,000
2017
Total
5,000
49,000
40,000
290,000
384,000
20,000
429,333
160,000
1,160,000
1,769,333
66,667
Total
25,000
545,000
66,667
200,000
1,450,000
2,220,000
Budget Impact/Other
A phone line will be installed in 2013 for the AWOS. Lowered maintenance costs of approximately $1,000 on the tractor will be realized.
Budget Items
2013
Maintenance
Other (Insurance, Utilities)
Total
2014
2015
2016
2017
Total
-1,000
-1,000
-1,000
-1,000
-4,000
600
600
600
600
2,400
-400
-400
-400
-400
-1,600
187
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Community
Development
Community Development Director
Doug Borglund
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-411910-01
Replace Inspector's Vehicles
Project Name
Department Community Development
Type Equipment
Useful Life 10 Years
Category Vehicles
Contact Community Dev Dir
Priority 3 Important
Description
Total Project Cost: $50,000
2014 - Replace 1999 Ford Ranger.
2015 - Replace 2002 GMC pickup.
Justification
Life Cycle 10 years.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
General Fund
Trade-in Value
Total
2014
2015
2016
2017
Total
25,000
25,000
50,000
25,000
25,000
50,000
2014
2015
2016
2017
Total
24,500
24,500
49,000
500
500
1,000
25,000
25,000
50,000
Budget Impact/Other
A comparison of annual ownership costs (averaged over 5 years) is shown below:
Current model New model
Insurance & License
$ 290
$ 340
Fuel
1,100
900
Repair & Maintenance
450
350
Total
$ 1,840
$ 1,590
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-250
-500
-500
-500
-1,750
-250
-500
-500
-500
-1,750
188
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Fire Department
Chief Gary Sigfrinius
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
15-422200-04
Tanker Truck Replacement
Project Name
Department Fire
Type Equipment
Useful Life 20 Years
Category Unassigned
Contact
Priority 2 Very Important
Description
Total Project Cost: $200,000
Replace 1985 General Tanker U #4127.
Justification
Current model will be 30 years old. Reliability is questionable. Saving of approximately $5,000/year in maintenance is estimated. Insurance
will be approximately $500/year more.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
Total
2017
Total
200,000
200,000
200,000
2015
General Fund
2016
200,000
2016
2017
Total
200,000
200,000
200,000
200,000
Budget Impact/Other
Lower maintenance costs.
Budget Items
2013
2014
2015
Maintenance
Other (Insurance, Utilities)
Total
189
2016
2017
Total
-5,000
500
-5,000
500
-10,000
1,000
-4,500
-4,500
-9,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
16-422200-03
Command Vehicle Replacement
Project Name
Department Fire
Type Equipment
Useful Life 5 years
Category Vehicles
Contact Fire Chief
Priority 1 Urgent
Description
Total Project Cost: $60,000
Replace 2006 Ford Expedition command vehicle #4126 in 2016.
Replace 2012 Chev Tahoe command vehicle #4128 in 2022.
Justification
The 2006 Command Vehicle will be 10 years old with over 100,000 miles in 2016.
Life Cycle 10 years.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
General Fund
Total
2016
2017
Total
28,000
28,000
28,000
28,000
2016
2017
Total
28,000
28,000
28,000
28,000
Budget Impact/Other
The effect on the operating budget will be minimal. The new vehicle should have lower maintenance costs. Annual ownership costs are
estimated as follows:
Current Model
New Model
Insurance & License $ 440
$ 500
Fuel
1,600
1,400
Maint & Repair
570
450
Total
$2,610
$2,350
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-260
-260
-200
-200
-200
-1,120
-260
-260
-200
-200
-200
-1,120
190
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
17-422200-06
Brush Rigs Replacement
Project Name
Department Fire
Type Equipment
Useful Life 10 Years
Category Unassigned
Contact
Priority 2 Very Important
Description
Total Project Cost: $52,000
2017 - Replace 2001 Ford Brush Rig, U #4114.
2020 - Replace 2005 Ford Brush Rig, U #4124, Exceeds Life Cycle of 10 years.
Justification
Life Cycle 10 years.
Unit #4124 will be 15 years old.
Unit #4114 will be 16 years old.
Expenditures
2013
2014
2015
2016
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
2017
Total
26,000
26,000
26,000
26,000
2017
Total
General Fund
23,000
23,000
Trade-in Value
3,000
3,000
26,000
26,000
Total
Budget Impact/Other
Lower maintenance $1,000 year.
Budget Items
2013
2014
2015
Maintenance
Total
191
2016
2017
Total
-1,000
-1,000
-1,000
-1,000
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Police Department
Chief Richard Peterson
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
13-422100-31
Police Interceptor Squad Cars
Project Name
Department Police
Type Equipment
Useful Life 3 Years
Category Vehicles
Contact Police Chief
Priority 1 Urgent
Description
Total Project Cost: $813,500
Four 2013 police interceptor units to replace 2010 models which will have in excess of 100,000 miles. Cost of $23,750 each does not include
police interceptor package and decals.
Future replacements 3 per year.
Justification
Replace current high mileage police car. Squad cars get an estimated 100 miles of driving per shift and are replaced at 100,000 miles.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2014
2015
2016
2017
Total
97,500
75,000
81,000
80,000
80,000
413,500
97,500
75,000
81,000
80,000
80,000
413,500
2017
Total
2013
2014
2015
2016
Drug/Alcohol Forfeiture Fund
20,500
General Fund
77,000
75,000
81,000
80,000
80,000
393,000
97,500
75,000
81,000
80,000
80,000
413,500
Total
20,500
Budget Impact/Other
Impact on the operating budget should be minimal, but will include lower maintenance costs.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-250
-250
-250
-250
-250
-1,250
-250
-250
-250
-250
-250
-1,250
192
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-422100-01
Police Chief Utility Vehicle
Project Name
Department Police
Type Equipment
Useful Life 7 years
Category Vehicles
Contact Police Chief
Priority 3 Important
Description
Total Project Cost: $72,000
Replace 2007 Chevrolet Tahoe Chief's Vehicle.
Future replacement 2021.
Justification
Life Cycle 7 years.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
2017
Total
35,000
35,000
35,000
35,000
2014
2015
2016
2017
Total
General Fund
32,000
32,000
Trade-in Value
3,000
3,000
35,000
35,000
Total
Budget Impact/Other
Lower maintenance costs $500 year.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-500
-500
-500
-500
-2,000
-500
-500
-500
-500
-2,000
193
Public Safety
Police Chief Richard Peterson
Fire Chief Gary Sigfrinius
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
13-212-04
Public Safety / Fire Station / City Hall
Project Name
Department Public Safety
Type Improvement
Useful Life 40 years
Category Buildings
Contact City Administrator
Priority 1 Urgent
Description
Total Project Cost: $21,000,000
Replacement of Fire Station No. 1 per the engineering study done by the City Engineer, including a combined Police/Fire Public Safety/City Hall
Faciltiy.
Justification
The current station was built in the early 1970's and is filled to capacity. It is too small for the current current staffing volume and organizational
structure. The training room is too small and there is no office space. The Police Department has also outgrown its facility space.
Expenditures
2013
Construction/Maintenance
Total
Funding Sources
Total
2015
2016
2017
Total
21,000,000
21,000,000
21,000,000
2013
G.O. Bond
2014
21,000,000
2014
2015
2016
2017
Total
21,000,000
21,000,000
21,000,000
21,000,000
Budget Impact/Other
The Public Works Department can utilize the old station to help alleviate their space problems. Many efficiencies and enhanced communication
will be realized by combing the Public Safety functions in the same facility. It is expected that there will be an increase in maintenance and
groundskeeping costs; however, the full impact has not yet been calculated.
194
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
13-422500-01
Emergency Siren
Project Name
Type Equipment
Useful Life 10 Years
Category Computer/Commun Equip
Description
Department Public Safety
Contact Fire Chief
Priority 2 Very Important
Total Project Cost: $75,000
New emergency sirens for unserved areas of the City. New sirens are now able to electronically report that the warning was served. A total of
approximately 8 sirens are needed to finish the siren program. One siren per year will be purchased until done.
Justification
Public Safety. Installation will continue until entire City is covered. The City is prioritizing placement of the sirens from the most populated
areas to the least populated areas. 80% of the population is now being served by siren. City is now concentrating on less populated areas.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
Total
2015
2016
2017
Total
25,000
25,000
75,000
25,000
25,000
25,000
75,000
2013
General Fund
2014
25,000
2014
2015
2016
2017
Total
25,000
25,000
25,000
75,000
25,000
25,000
25,000
75,000
Budget Impact/Other
A maintenance contract will be in effect for 2010 and future years to maintain the growing number of sirens. The contract is approximately
$4,800 per year.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
5,000
5,000
5,000
5,000
20,000
5,000
5,000
5,000
5,000
20,000
195
Street Department
Public Works Director Mike Tate
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
13-211-08
Priority Street Reconstruction Projects
Project Name
Department Street Construction
Type Improvement
Useful Life 20 Years
Category Street Construction
Contact City Administrator
Priority 1 Urgent
Description
Total Project Cost: $12,102,980
MSAS
Mill and Overlay MSAS Project
2013
$ 330,000 $ 644,450
July Ave N; Everton Ave
2014
$1,034,000 $ 750,925
19th St SW; 235th St. N; Harrow Ave
2015
$ 839,000 $ 733,440
North Shore Trail
2016
$ 202,000 $ 643,605
Jamaica Ave N; 230th St. N
2017
$1,200,000 $ 725,560
12th Street SW Reconstruct
2018-2022 Projects to be determined approximately $1,000,000 per year.
Justification
Street Reconstruction Priority Projects in accordance with the Public Street Improvement Plan. Identified as priority by the City's Engineer.
Expenditures
2013
Construction/Maintenance
Total
Funding Sources
2017
Total
974,450
1,784,925
1,572,440
845,605
1,925,560
7,102,980
974,450
1,784,925
1,572,440
845,605
1,925,560
7,102,980
2014
2015
2013
Capital Improvement Fund
2014
2015
2016
2016
2017
644,450
750,925
733,440
643,605
655,560
18,000
3,427,980
18,000
330,000
1,034,000
839,000
202,000
1,200,000
3,605,000
52,000
52,000
1,925,560
7,102,980
2017
Total
Sewer Fund
State Aid
Water Fund
Total
974,450
1,784,925
1,572,440
845,605
Total
Budget Impact/Other
Lower maintenance costs.
Budget Items
2013
Maintenance
Total
2014
2015
2016
-2,500
-5,000
-7,500
-10,000
-12,500
-37,500
-2,500
-5,000
-7,500
-10,000
-12,500
-37,500
196
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
15-211-03
Everton Bypass Lane
Project Name
Department Street Construction
Type Improvement
Useful Life 20 Years
Category Street Construction
Contact City Engineer
Priority 1 Urgent
Description
Total Project Cost: $100,000
VSI bypass lane on Everton, which will be 100% assessed to the owner.
Justification
Requested by owner.
Expenditures
2013
2014
2015
Construction/Maintenance
Total
Funding Sources
2013
2014
Total
Budget Impact/Other
Minimal. Staff time will be expended to manage the project.
197
2017
Total
100,000
100,000
100,000
2015
Assessments
2016
100,000
2016
2017
Total
100,000
100,000
100,000
100,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
15-211-04
Sidewalk and Trail System Improvements
Project Name
Type Improvement
Useful Life 25 Years
Category Sidewalk Improvements
Description
Department Street Construction
Contact Park Board
Priority 1 Urgent
Total Project Cost: $300,000
There are key bike and pedestrian circulation route improvements that are needed.
A safe school pedestrian path along T.H. #61 from downtown south to the high school and new junior high school on the south side of T.H. #97
is an urgent need due to the hazardous mixing of pedestrian sutdents and vehicles on T.H. #61. A safe I-35 pedestrian crossing bridge is also
important.
Justification
These needs have been identified in the City's comprehensive plan. The City will be applying for State grants to cover the majority of the costs.
Expenditures
2013
2014
2015
Construction/Maintenance
Total
Funding Sources
2013
2014
2016
2017
Total
300,000
300,000
300,000
300,000
2015
2016
2017
Total
Capital Improvement Fund
150,000
150,000
State Aid
150,000
150,000
300,000
300,000
Total
Budget Impact/Other
Minimal at this time. Staff time will be utilized to manage the project.
198
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-433100-17
Single Axle Dump/Plow Truck
Project Name
Department Streets
Type Equipment
Useful Life 7 years
Category Vehicles
Contact Public Works Director
Priority 1 Urgent
Description
Total Project Cost: $1,135,000
2014 Purchase new Single Axle Plow Truck to replace the 1984 model. (again in 2026)
2015 Purchase new Single Axle Plow Truck to replace the 1990 model.
2016 Purchase new Single Axle Plow Truck to replace the 1992 model.
2017 Purchase new Single Axle Plow Truck to replace the 2002 model.
2018 Purchase new Single Axle Plow Truck to replace the 2006 Freightliner.
Justification
Optimal replacement is at least a 10-year rotation to mimimize maintenance. The 1984 model has exhaust leaks and is not safe to use. Life cycle
12 years.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
General Fund
Trade-in Value
Total
2014
2015
2016
2017
Total
185,000
185,000
185,000
185,000
740,000
185,000
185,000
185,000
185,000
740,000
2014
2015
2016
2017
Total
710,000
181,000
177,000
177,000
175,000
4,000
8,000
8,000
10,000
30,000
185,000
185,000
185,000
185,000
740,000
Budget Impact/Other
Minimal, but lower maintenance costs should be realized due to the age of the existing units. The City spends about $2,000 in maintenance on
the unit.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-1,500
-3,000
-4,500
-6,000
-15,000
-1,500
-3,000
-4,500
-6,000
-15,000
199
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-433100-54
Tandem Axle Plow Truck
Project Name
Department Streets
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 1 Urgent
Description
Total Project Cost: $630,000
2014 - Replace 1993 Tandem Axle Dump Truck with Plow, Wing, Sander, Scraper and Hook.
2019 - Replace 2007 Freightliner Tandem Axle Dump.
2025 - Replace 2013 Freightliner 114SD Tandem Plow.
Justification
Life Cycle 12 Years.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
General Fund
Trade-in Value
Total
2014
2015
2016
2017
Total
210,000
210,000
210,000
210,000
2014
2015
2016
2017
Total
202,000
202,000
8,000
8,000
210,000
210,000
Budget Impact/Other
Lower maintenance costs are estimated at approximately $5,000/year and will be calculated into the operating budget.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-5,000
-5,000
-5,000
-5,000
-20,000
-5,000
-5,000
-5,000
-5,000
-20,000
200
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
15-433100-20
3/4 Ton 4x4 Pickup
Project Name
Department Streets
Type Unassigned
Useful Life 5 years
Category Vehicles
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $107,000
2015 - Purchase 2 new 3/4 Ton 4x4 pickup to replace 2000 Chev K20 models.
2017 - Purchase new 3/4 ton pickup to replace 2005 models.
2023 - Purchase new 3/4 ton pickup to replace 2013 Chev Silverado 3/4 Ton 2WD.
Justification
Optimal 3-year rotation to mimimize maintenance. Life cycle 10 years.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2016
2017
Total
52,000
26,000
78,000
52,000
26,000
78,000
2017
Total
2015
2016
General Fund
48,000
24,000
72,000
Trade-in Value
4,000
2,000
6,000
52,000
26,000
78,000
Total
Budget Impact/Other
Lower maintenance and operational costs $1,500 year per vehicle..
Budget Items
2013
2014
2015
Maintenance
Total
201
2016
2017
Total
-3,000
-3,000
-4,500
-10,500
-3,000
-3,000
-4,500
-10,500
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
16-433100-18
4x4 Tractor with Loader and Plow
Project Name
Department Streets
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $120,000
Purchase 4x4 120 h.p. Tractor with Loader & Plow to replace the 2002 John Deere 6420.
Justification
Optimal five-year rotation. Life cycle 12 years.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
2017
Total
120,000
120,000
120,000
120,000
2016
2017
Total
General Fund
80,000
80,000
Trade-in Value
40,000
40,000
120,000
120,000
Total
Budget Impact/Other
Lower maintenance costs of approximately $1,000/year
Budget Items
2013
2014
2015
Maintenance
Total
202
2016
2017
Total
-1,000
-1,000
-2,000
-1,000
-1,000
-2,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
16-433100-42
One Ton Dump Truck and Plow
Project Name
Department Streets
Type Equipment
Useful Life 5 years
Category Vehicles
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $230,000
2016 - Single Axle Dump Truck with Plow, Wing, Sander, Underbody Scraper to replace the 2004 Chev K3500 1-ton Dump.
2018 - Replace 2006 Crysteel 1-ton Plow.
2020 - Replace 2008 Chev Silverado 1-ton dump.
2020 - One-ton Plow Truck to replace 2008 Chev Silverado one-ton plow.
Justification
Replace worn out unit. Life Cycle 10 Years expired.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
2017
55,000
55,000
55,000
55,000
2016
2017
47,000
General Fund
Trade-in Value
Total
Total
Total
47,000
8,000
8,000
55,000
55,000
Budget Impact/Other
Current maintenance costs are about $2,000 annually.
Budget Items
2013
2014
2015
Maintenance
Total
203
2016
2017
Total
-1,500
-1,500
-3,000
-1,500
-1,500
-3,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
16-433100-44
Street Sweeper
Project Name
Department Streets
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 1 Urgent
Description
Total Project Cost: $420,000
Purchase new Street Sweeper to replace 2006 Pelican model.
Purchase new Street Sweeper in 2021 to add to the fleet.
Justification
Used one day per week for eight months of the year to sweep all streets and parking lots. Streets must be kept clean to comply with Best
Management Practices. Life cycle 10 years.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
2017
Total
210,000
210,000
210,000
210,000
2016
2017
Total
General Fund
185,000
185,000
Trade-in Value
25,000
25,000
210,000
210,000
Total
Budget Impact/Other
Minimal. Lower maintenance costs are expected due to the age of the current model. Maintenance costs should be cut in half of the current
$3,000-$4,000/year.
Budget Items
2013
2014
2015
Maintenance
Total
204
2016
2017
Total
-2,000
-2,000
-4,000
-2,000
-2,000
-4,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
17-433100-35
Asphalt Paving Machine
Project Name
Department Streets
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $85,000
Purchase new Asphalt Paving Machine to add to the fleet. Aid in trail repair, street repair, and parking lot repair and patching.
Justification
City currently does not own a machine. All work is done by manual labor.
Expenditures
2013
2014
2015
2016
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
General Fund
Total
2017
Total
85,000
85,000
85,000
85,000
2017
Total
85,000
85,000
85,000
85,000
Budget Impact/Other
Maintenance will be approximately $3,000/year.
Budget Items
2013
2014
2015
Maintenance
Total
205
2016
2017
Total
3,000
3,000
3,000
3,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
17-433100-37
2-Ton Asphalt Roller
Project Name
Department Streets
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $50,000
Purchase new 2-ton Asphalt Roller to add to the equipment fleet. Will complement the paving machine to handle larger projects.
Justification
Replacement of 1989 model roller.
Expenditures
2013
2014
2015
2016
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
General Fund
Total
Budget Impact/Other
Minimal. Minor insurance and maintenance costs.
206
2016
2017
Total
50,000
50,000
50,000
50,000
2017
Total
50,000
50,000
50,000
50,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
17-433100-40
Snow Blower
Project Name
Department Streets
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $150,000
Purchase new Snow Blower for street cleaning.
Justification
Enhance plowing of municipal parking lot, airport, and downtown streets.
Expenditures
2013
2014
2015
2016
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
General Fund
Total
Budget Impact/Other
Minimal. Minor fuel and maintenance costs.
207
2016
2017
Total
150,000
150,000
150,000
150,000
2017
Total
150,000
150,000
150,000
150,000
Parks &
Recreation
Forest Lake Park Board
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-455200-10
12 ft. Wing Style Mower
Project Name
Department Parks and Recreation
Type Equipment
Useful Life 3 Years
Category Park Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $15,000
Smaller, 12-foot Wing Style Mower for smaller areas. This unit will replace the 2006 Progressive wing style model. Price shown is net with
trade of the old model.
Justification
3-year to 5-year life cycle for reliability and trade in value.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
General Fund
Total
2014
2015
2016
2017
Total
7,000
7,000
7,000
7,000
2014
2015
2016
2017
Total
7,000
7,000
7,000
7,000
Budget Impact/Other
Operating impacat will be minimal. This smaller mower will allow workers to mow smaller areas without using the larger, less economical,
tractor mowers. Maintenance costs are expected to be about $500 - $600 per year, slightly less than the current model.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-500
-500
-600
-600
-2,200
-500
-500
-600
-600
-2,200
208
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
16-455200-17
20 ft. Wing Style Pull Mower
Project Name
Department Parks and Recreation
Type Equipment
Useful Life 3 Years
Category Park Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $65,000
Purchase new 20 ft. Wing Style Pull Mower for Parks to replace Progressive TD92 Pull Mower. Maintenance costs increases greatly after 3 years
of service, due to continuous use over the mowing season. It is more efficient to trade in older models every three years.
Future replacement 2024.
Justification
Increased workload due to expansion of City Park and Trail Systems. Eight-year life cycle.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
2017
Total
30,000
30,000
30,000
30,000
2016
2017
Total
General Fund
28,000
28,000
Trade-in Value
2,000
2,000
30,000
30,000
Total
Budget Impact/Other
Minimal operating impact. Estimated maintenance costs are $500/year on current model.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-500
-500
-500
-500
-2,000
-500
-500
-500
-500
-2,000
209
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-203-14
Bixby Park Redevelopment
Project Name
Department Parks and Trails Improvements
Type Improvement
Useful Life 20 Years
Category Park Improvements
Contact Park Board
Priority 3 Important
Description
Total Project Cost: $2,950,000
Phase 1 and 2. Redevelopment and connection of Bixby Park, Cedar Park and Schilling Park. Maintain existing ballfields and incorporate offleash dog park, walking trails, children's play area, picnic facilities and outdoor interpretive areas.
Justification
This project will redevelop three existing parks that are each in need of redevelopment and combine them into one large community park that
will enhance the Broadway corridor and provide a draw for visitors off the freeway.
Expenditures
2013
Construction/Maintenance
Total
Funding Sources
2013
Park Improvement Fund
Total
2014
2015
2016
2017
Total
1,250,000
1,700,000
2,950,000
1,250,000
1,700,000
2,950,000
2014
2015
2016
2017
Total
1,250,000
1,700,000
2,950,000
1,250,000
1,700,000
2,950,000
Budget Impact/Other
None in first five years, except for insurance..
Budget Items
2013
Other (Insurance, Utilities)
Total
2014
2015
2016
2017
Total
50
50
50
50
200
50
50
50
50
200
210
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-203-15
Sherwood Park Upgrade
Project Name
Department Parks and Trails Improvements
Type Equipment
Useful Life 15 Years
Category Park Equipment
Contact Park Board
Priority 1 Urgent
Description
Total Project Cost: $5,000
Site Furnishings
Justification
Recommended by Park Board.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
Park Improvement Fund
Total
2014
2015
2016
2017
Total
5,000
5,000
5,000
5,000
2014
2015
2016
2017
Total
5,000
5,000
5,000
5,000
Budget Impact/Other
None in first five years..
211
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
17-203-18
Fenway Athletic Park
Project Name
Department Parks and Trails Improvements
Type Improvement
Useful Life 20 Years
Category Park Improvements
Contact City Engineer
Priority 2 Very Important
Description
Total Project Cost: $530,000
2017 - Phase III Fenway Athletic Park - lighting
Justification
Provide lighting for Fenway athletic facilities.
Expenditures
2013
2014
2015
2016
Construction/Maintenance
Total
Funding Sources
2013
2014
2015
2016
Park Improvement Fund
Total
2017
Total
530,000
530,000
530,000
530,000
2017
Total
530,000
530,000
530,000
530,000
2017
Total
Budget Impact/Other
The fields and grounds will be maintained by the Forest Lake Athletic Association.
Budget Items
2013
2014
2015
Other (Insurance, Utilities)
Total
212
2016
50
50
50
50
(THIS PAGE LEFT BLANK INTENTIONALLY.)
Water & Sewer
Public Works Director Mike Tate
(THIS PAGE LEFT BLANK INTENTIONALLY.)
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
13-631-11
Crane/Service Truck
Project Name
Department Water/Sewer Department
Type Equipment
Useful Life 7 years
Category Vehicles
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $190,000
Purchase new Crane/Service Truck for Water/Sewer Department to replace a 2000 model.
Future replacement 2023.
Justification
The existing unit is marginal in size for pulling sewer pumps out of the lift stations. The hydraulic system on the newer models is much more
efficient and easier to operate. The newer model would include a remote control for the crane, which would eliminate the need to use an
inefficient pendant control system. The design of the older model crane results in storage concerns and operational difficulties. The design of
the newer model will allow for more consistent, easier operations. Much of the maintenance on the existing model is due to inconsistent
operation practices resulting from an obsolete design.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
Total
2015
2016
2017
Total
90,000
90,000
90,000
2013
Sewer Fund
Water Fund
2014
90,000
2014
2015
2016
2017
Total
45,000
45,000
45,000
45,000
90,000
90,000
Budget Impact/Other
Lower maintenance costs should be realized due to the age of the current unit. The existing unit costs nearly $4,000 to maintain. Most of the
maintenance costs would be eliminated with the new model. The existing model is fully depreciated. Purchase of the new model would result in
enterprise fund depreciation of $18,000 per year for five years. The crane truck should be on a five-year replacement schedule to minimize
maintenance.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-4,000
-4,000
-4,000
-3,000
-15,000
-4,000
-4,000
-4,000
-3,000
-15,000
213
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
13-631-16
Sewer Main Improvements
Project Name
Department Water/Sewer Department
Type Improvement
Useful Life 40 years
Category Utilities
Contact City Engineer
Priority 2 Very Important
Description
Total Project Cost: $2,050,000
Slip Lining Maintenance and Man Hole Rehabilitation:
SE Area, clean, televise, prioritize and line $ 300,000;
Lake Street South, 2nd Ave SE to 4th Ave SE, repair and line $ 150,000;
1st St SE Reconstruct, South Shore Trail to 11th Ave SE, repair and line $ 150,000;
8th Street SE, 8th Ave SE to 1th Ave SE, repair and line $ 200,000;
9th St SE, 15th Ave SE to Church, repair and line $ 200,000
8th St SE and 9th St Ct SE, repair and line $ 200,000
LS 8T Graviity Realignment $ 50,000
Justification
To prevent failure of the current infrastructure system and reduce inflow and infiltration. Reduce sewer back up. These mains are 50-70 years
old.
Expenditures
2013
Construction/Maintenance
1,250,000
200,000
200,000
1,650,000
1,250,000
200,000
200,000
1,650,000
2017
Total
Total
2014
2015
2015
2016
2017
Total
Funding Sources
2013
Sewer Fund
1,250,000
200,000
200,000
1,650,000
1,250,000
200,000
200,000
1,650,000
Total
2014
2016
Budget Impact/Other
Lower maintenance difficult to estimate, but conservative estimate would be $30,000 annually..
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-5,000
-10,000
-10,000
-20,000
-45,000
-5,000
-10,000
-10,000
-20,000
-45,000
214
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-631-09
4x4 Pickup
Project Name
Department Water/Sewer Department
Type Equipment
Useful Life 10 Years
Category Vehicles
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $104,000
Replace 2001 GMC 3/4 ton pickup with plow in 2014.
Replace 2005 Chevy 1/2 Ton pickup in 2015.
Replace 1999 Chevy pickup in 2016.
Replace 2007 Chevy Silverado in 2017.
Justification
10 Year Life Cycle.
Expenditures
2013
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
26,000
26,000
104,000
26,000
26,000
26,000
26,000
104,000
2017
Total
2014
2015
2,000
Trade-in Value
Water Fund
26,000
Total
Total
26,000
2016
24,000
Sewer Fund
2017
26,000
24,000
2,000
2,000
24,000
26,000
26,000
26,000
48,000
6,000
50,000
26,000
104,000
Budget Impact/Other
Maintenance reduced $500/year.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-500
-500
-500
-500
-2,000
-500
-500
-500
-500
-2,000
215
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-631-14
Lift Station Improvements
Project Name
Department Water/Sewer Department
Type Improvement
Useful Life 20 Years
Category Utilities
Contact City Engineer
Priority 1 Urgent
Description
Total Project Cost: $2,700,000
See Lift Station Improvement Plan:
Reconstruct wet well and valve manhole, new controls, pumps, gas generator:
LS 16T $200,000; LS 6C $500,000; LS 28T $200,000; LS 1T $100,000;
LS 2T $200,000; LS 3T $200,000; LS 5T $200,000; LS 6T $200,000.
LS 4T Gas Generator, $100,000.
Justification
Replace and improve lift stations that were constructed in the early 1970's.
Expenditures
2013
Construction/Maintenance
Total
Funding Sources
2013
Sewer Fund
Total
2014
2015
2016
2017
Total
700,000
700,000
1,400,000
700,000
700,000
1,400,000
2014
2015
2016
2017
Total
700,000
700,000
1,400,000
700,000
700,000
1,400,000
Budget Impact/Other
Improved efficiency of lift stations. Lower maintenance costs. Less down time. Current maintenance costs are between $25,000 and $50,000
per year.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-25,000
-25,000
-25,000
-25,000
-100,000
-25,000
-25,000
-25,000
-25,000
-100,000
216
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
14-631-15
Watermain Improvements
Project Name
Department Water/Sewer Department
Type Improvement
Useful Life 75 years
Category Utilities
Contact City Engineer
Priority 1 Urgent
Description
Total Project Cost: $1,100,000
Watermain Capital Improvement Plan (see separate plan).
SE Woodland Area, repair, replace and loop to Bay Drive and 9th St. SE $ 200,000;
10th St. SE, repair and line existing sanitary sewer $ 50,000;
South Shore Drive, replace 11th Ave SE to 15th Ave SE $ 150,000;
8th St NW, new 15' mainline connect tower to W. Broadway $ 100,000.
Justification
Recommended to improve water flows and pressures throughout the system.
Expenditures
2013
Construction/Maintenance
Total
Funding Sources
2013
Water Fund
Total
2014
2015
2016
2017
Total
200,000
200,000
100,000
500,000
200,000
200,000
100,000
500,000
2014
2015
2016
2017
Total
200,000
200,000
100,000
500,000
200,000
200,000
100,000
500,000
Budget Impact/Other
Lower maintenance and less down time due to breakages, etc. Savings are difficult to estiamte as costs vary widely, however $10,000/year is
estimated in lower maintenance and less water loss.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-10,000
-10,000
-10,000
-10,000
-40,000
-10,000
-10,000
-10,000
-10,000
-40,000
217
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
15-631-17
Step Van Replacaement
Project Name
Department Water/Sewer Department
Type Equipment
Useful Life 10 Years
Category Vehicles
Contact Public Works Director
Priority 3 Important
Description
Total Project Cost: $28,000
Replace 1977 Chevy Step Van, used for water main breaks.
Justification
Life cycle 10 years.
Expenditures
2013
2014
2015
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
Total
Budget Impact/Other
Lower maintenance.
218
2017
Total
28,000
28,000
28,000
2015
Water Fund
2016
28,000
2016
2017
Total
28,000
28,000
28,000
28,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
17-631-12
Skid Steer Loader
Project Name
Department Water/Sewer Department
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $40,000
Purchase new Skid Steer Loader for Water & Sewer Department to add to the equipment fleet.
Justification
Currently share a unit with Street Department. Anticipate increased usage.
Expenditures
2013
2014
2015
2016
Equip/Vehicles/Furnishings
Total
Funding Sources
2013
2014
2015
2016
2017
Total
40,000
40,000
40,000
40,000
2017
Total
Sewer Fund
20,000
20,000
Water Fund
20,000
20,000
40,000
40,000
Total
Budget Impact/Other
Minimal. Increased insurance, fuel and maintenance costs will be calculated into the operating budget. Total maintenance and insurance costs
are expected to be less than $1,000/year.
Budget Items
2013
2014
2015
Maintenance
Total
219
2016
2017
Total
1,000
1,000
1,000
1,000
2013 thru 2017
Capital Improvement Plan
City of Forest Lake, Minnesota
Project #
23-631-08
Vactor - Jetter Combination PD Unit
Project Name
Department Water/Sewer Department
Type Equipment
Useful Life 7 years
Category General Equipment
Contact Public Works Director
Priority 2 Very Important
Description
Total Project Cost: $325,000
Purchase new Vactor Jetter Unit for Sewer Department to replace existing 2013 unit.
Future replacement 2023.
Justification
Current unit is not adequate. The technology is outdated after approximately 5-7 years. Need more capacity for deeper lift stations, storm water
ponds and catch basins. Unit is used 200 hours or more per year. Rental of a used unit is $450/hour with operator for a potential total of
$90,000 per year.
Budget Impact/Other
Minimal. Lower maintenance costs. Eliminate the need to contract out certain jobs. The existing unit costs $4,000 - $5,000 to maintain.
Budget Items
2013
Maintenance
Total
2014
2015
2016
2017
Total
-5,000
-5,000
-5,000
-4,000
-19,000
-5,000
-5,000
-5,000
-4,000
-19,000
220
Five-Year Financial Plan
Governmental Funds
CITY OF FOREST LAKE
SUMMARY OF 2013-2017 FINANCIAL PLAN
IMPACT ON PROPERTY TAXES
Actual
2011
Budget
2012
Estimated
2012
Adopted
2013
GENERAL FUND TAX LEVY
$
6,885,556 $
6,889,395 $
6,889,395 $
6,756,159
EDA FUND TAX LEVY
$
10,000.00 $
25,000.00 $
25,000.00 $
27,230.00
DEBT SERVICE FUND TAX LEVY
$
- $
113,805 $
113,805 $
232,375
INDUSTRIAL PARK LEVY
$
- $
138,328 $
138,328 $
148,137
NEW DEBT FACILITIES
$
- $
- $
- $
-
TOTAL TAX LEVY
$
6,895,556 $
7,166,528 $
7,166,528 $
7,163,901
LESS: FISCAL DISPARITIES
$
(675,758) $
(765,043) $
(765,043) $
NET LEVY
$
6,219,798 $
6,401,485 $
6,401,485 $
6,349,667
EXISTING TAX BASE
$
18,539,817 $
16,964,142 $
16,964,142 $
14,601,609
NEW TAX CAPACITY PROJECTED
$
- $
- $
- $
-
TOTAL TAX CAPACITY
$
18,539,817 $
16,964,142 $
16,964,142 $
14,601,609
33.5483%
37.7354%
37.7354%
43.4861%
Tax Rate % Change
12.48%
12.48%
15.24%
Existing Tax Base Inflation/(Deflation)
-8.50%
-8.50%
-13.93%
TAX RATE ON TAX CAPACITY
CITY PROPERTY TAXES
Home Value $250,000 in 2013
$
780 $
1,054 $
New Market Value Homestead Exclusion law implemented.
New Facilities
The City plans to build a new $21,000,000 government complex in 2013-2014.
New Equipment
Assumptions for annual equipment needs - pay as you go
221
1,054 $
(814,234)
1,023
(Long Term Financial, Property Tax Impact - continued)
Projected
2014
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
$
7,327,060 $
7,395,195 $
7,717,302 $
7,942,405
17.56%
$
28,047.00 $
28,888.00 $
29,755.00 $
30,648.00
12.55%
$
225,838 $
232,967 $
231,335 $
229,310
-1.32%
$
136,345 $
139,399 $
133,440 $
132,270
-10.71%
$
517,093 $
1,062,092 $
1,457,188 $
1,462,738
N/A
$
8,234,383 $
8,858,541 $
9,569,020 $
9,797,371
36.76%
$
(983,320) $
(1,000,452) $
(1,036,579) $
(1,023,740)
25.73%
$
7,251,063 $
7,858,089 $
8,532,441 $
8,773,631
38.17%
$
15,214,877 $
16,059,285 $
16,704,736 $
18,339,801
25.60%
$
529,521 $
317,907 $
1,275,461 $
518,903
$
15,744,398 $
16,377,192 $
17,980,197 $
18,858,704
46.0549%
47.9819%
47.4547%
46.5230%
5.91%
4.18%
-1.10%
-1.96%
4.20%
2.07%
2.04%
2.15%
1,136 $
1,211 $
1,225 $
1,228
$
222
N/A
29.15%
6.98%
20.03%
City of Forest Lake
Financial Management Plan
Growth Projections
Inflation Assumptions
Residential Growth
Single Family Homes
Multi-Family Homes
Apartments
Total Residential Units
Total Homestead Market Value
Total Residential Market Value
Homestead Tax Capacity
Total New Residential Tax Capacity
Unit Value
200,000
175,000
75,000
Total Units
248
61
321
630
Commercial Growth
Commercial Growth
Industrial
Total Commercial Units
Total Commercial Market Value
Total New Commercial Tax Capacity
Unit Value
400,000
0
Total Units
24
0
24
TOTAL NEW MARKET VALUE
TOTAL NEW TAX CAPACITY
Less: TOTAL NEW FISCAL DISPARITY
CONTRIBUTION TAX CAPACITY
Total New Local Tax Capacity
Tax Increment Decertifications
TIF DISTRICT #15
TIF DISTRICT #21
TIF DISTRICT #24
Total New TIF Tax Capacity
-14%
Built in 2011
Built in 2012
2013
2014
22
2
66
90
4,400,000
21,226,890
39,767
208,036
Notes: TIF Captured Tax Capacities are net of fiscal disparities.
Growth projections are for Financial Management Plan only.
223
26
0
30
56
5,200,000
12,835,871
46,998
123,254
Built in 2011
Built in 2012
2013
2014
4
0
4
4,726,890
91,538
7
0
7
8,602,940
166,809
25,953,780
299,574
-36,854
21,438,811
290,063
-67,159
262,720
222,904
Decertification
Date
12/31/2013
12/31/2015
12/31/2015
TOTAL NEW TAX CAPACITY
4%
306,317
0
306,317
262,720
529,221
(Growth Projections continued)
2%
2%
2%
Built in 2013
Built in 2014
Built in 2015
2015
2016
2017
50
2
70
122
10,000,000
28,385,177
90,380
274,232
75
19
70
164
15,000,000
37,517,212
135,570
360,742
75
38
85
198
15,000,000
45,751,068
135,570
443,081
Built in 2013
Built in 2014
Built in 2015
2015
2016
2017
3
0
3
3,767,946
73,109
5
0
5
6,405,508
124,360
5
0
5
6,533,618
126,922
32,153,123
347,341
-29,434
43,922,720
485,102
-50,069
52,284,686
570,003
-51,100
317,907
435,033
518,903
840,428
0
840,428
0
317,907
1,275,461
518,903
224
General Fund
Actual
2011
Revenues:
Property Taxes
Other Taxes
Licenses & Permits
Intergovernmental
Charges for Service
Fines & Forfeits
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
6,629,742 $
21,064
281,794
570,858
912,079
152,563
39,397
92,383
8,699,880
6,889,395 $
5,000
279,000
574,789
758,800
150,000
45,000
55,200
8,757,184
6,889,000 $
271,000
630,000
875,000
165,000
30,000
65,000
8,925,000
6,756,159
280,800
651,200
825,100
153,400
40,000
55,000
8,761,659
Expenditures:
Current
General Government
Mayor and Council
Administration
Finance
Elections
Information Technology
Assessing
Legal
Community Development
Gen Gov Bldg & Grounds
Total General Government
53,402
265,540
411,948
3,946
144,612
100,470
34,684
328,250
220,086
1,562,938
55,944
260,122
432,446
36,500
140,000
102,000
33,215
347,234
201,368
1,608,829
55,000
264,000
432,000
36,000
145,000
101,000
25,000
362,250
198,000
1,618,250
55,394
311,936
430,812
4,000
157,000
102,000
28,000
353,773
207,427
1,650,342
Public Safety
Police Protection
Fire Protection
Fire Pension
Fire Building
Fire Inspection
Building Inspection
Emergency Management
Animal Control
Total Public Safety
3,328,864
672,108
90,503
10,628
36,493
389,911
6,440
6,056
4,541,003
3,602,048
681,306
88,000
6,000
84,850
406,203
13,150
6,500
4,888,057
3,605,000
673,000
91,100
3,000
84,000
404,000
20,000
7,500
4,887,600
3,680,835
682,354
90,500
3,500
93,886
295,549
14,950
6,500
4,868,074
Public Works
Streets
Engineering Services
Surface Water Management
Street Lighting
Maintenance Shop
Composting
Rid Litter
Recycling
1,592,653
71,365
187,569
98,188
59,235
529
430
33,325
1,428,095
55,500
110,759
94,000
76,393
500
500
36,300
1,408,000
66,000
150,000
98,000
74,000
700
500
34,000
1,190,971
30,000
192,471
98,000
74,488
600
500
34,400
225
City of Forest Lake
2013 - 2017 Financial Plan
Inflation Assumptions
2.0%
2.0%
2.0%
2.5%
Projected
Projected
2014
2015
$
3.0%
3.5%
Projected
2016
3.0%
3.5%
Projected
2017
7,327,060 $
286,416
664,224
841,602
156,468
40,000
56,100
9,371,870
7,395,195 $
292,144
677,508
858,434
159,597
45,000
57,222
9,485,101
7,717,302 $
300,909
697,834
884,187
164,385
45,000
58,939
9,868,556
56,502
318,175
439,428
4,080
160,140
104,040
28,560
360,848
211,576
1,683,349
57,914
326,129
450,414
4,182
164,144
106,641
29,274
369,870
216,865
1,725,433
3,754,452
696,001
92,310
3,570
95,764
301,460
15,249
6,630
4,965,435
1,214,790
30,600
196,320
99,960
75,978
612
510
35,088
Revenue (non-tax)
Expenses
2013-2017 Projected
Increase/(Decrease)
7,942,405
309,936
718,769
910,713
169,317
45,000
60,707
10,156,846
17.56%
N/A
10.38%
10.38%
10.38%
10.38%
12.50%
10.38%
15.92%
59,941
337,544
466,178
4,328
169,889
110,373
30,299
382,815
224,455
1,785,823
62,039
349,358
482,495
4,480
175,835
114,237
31,359
396,214
232,311
1,848,326
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
3,848,313
713,401
94,618
3,659
98,158
308,996
15,630
6,796
5,089,571
3,983,004
738,370
97,929
3,787
101,593
319,811
16,177
7,034
5,267,706
4,122,409
764,213
101,357
3,920
105,149
331,005
16,743
7,280
5,452,076
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
1,245,160
31,365
201,228
102,459
77,877
627
523
35,965
1,288,741
32,463
208,271
106,045
80,603
649
541
37,224
1,333,847
33,599
215,561
109,757
83,424
672
560
38,527
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
226
Actual
2011
General Fund (cont.)
Weed Harvester
Total Public Works
Budget
2012
Estimated
2012
Adopted
2013
43,409
2,086,703
45,500
1,847,547
55,000
1,886,200
47,200
1,668,630
127,975
450
152,929
17,000
50,233
6,000
3,252
357,839
128,132
9,999
142,006
17,000
44,800
6,000
3,038
350,975
128,000
65,000
153,000
17,000
45,000
6,000
3,000
417,000
130,889
9,496
180,682
17,000
44,800
6,000
3,845
392,712
Total Current Expenditures
8,548,483
8,695,408
8,809,050
8,579,758
Capital Outlay
General Government
Public Safety
Public Works
Culture and Recreation
Total Capital Outlay
48,400
143,870
17,107
209,377
134,000
400,000
10,000
544,000
133,000
400,000
10,000
543,000
102,000
102,000
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
216,583
43,522
688
260,793
115,251
23,312
213
138,776
115,250
23,300
225
138,775
114,464
20,224
213
134,901
Total Expenditures
9,018,653
9,378,184
9,490,825
8,816,659
Culture and Recreation
Parks Programs
Golf Course
Parks Maintenance
Youth Service Bureau
Senior Center
Cable Television
Human Rights Commission
Total Culture and Recreation
Excess of Revenues Over
(Under) Expenditures
(318,773)
(621,000)
(565,825)
(55,000)
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Sale of General Fixed Assets
Insurance Recoveries
Debt Issuance Costs
Debt Proceeds Equipment
Total Other Financing
Sources (Uses)
398,019
16,901
44,354
459,274
50,000
6,000
50,000
6,000
565,000
621,000
(10,500)
575,000
620,500
50,000
5,000
55,000
Net Change in Fund Balance
140,501
-
54,675
-
4,346,882
4,487,383
4,487,383
4,542,058
4,487,383 $
4,487,383 $
4,542,058 $
4,542,058
49.76%
49.23%
47.85%
47.85%
47.86%
47.53%
6,895,556 $
227
6,889,395 $
6,889,395 $
Fund Balances:
Beginning of Year
End of Year
$
% of Fund Balance to Expenditures
% of Fund Balance to Revenues
GENERAL FUND TAX LEVY
$
51.52%
51.52%
6,756,159
Projected
2014
Projected
2015
$
Projected
2017
2013-2017 Projected
Increase/(Decrease)
48,144
1,702,003
49,348
1,744,553
51,075
1,805,612
52,862
1,868,808
12.00%
12.00%
133,507
9,686
184,296
17,340
45,696
6,120
3,922
400,566
136,844
9,928
188,903
17,774
46,838
6,273
4,020
410,580
141,634
10,276
195,515
18,396
48,478
6,493
4,161
424,951
146,591
10,635
202,358
19,039
50,174
6,720
4,306
439,824
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
8,751,353
8,970,137
9,284,092
9,609,035
12.00%
156,500
383,000
7,000
546,500
130,500
425,000
555,500
108,000
489,000
28,000
625,000
80,000
507,000
20,000
607,000
N/A
-21.57%
N/A
N/A
495.10%
119,464
9,340
213
129,017
19,464
19,464
19,464
19,464
811
811
-99.29%
-100.00%
-100.00%
-99.40%
9,426,870
9,545,101
9,928,556
10,216,846
15.88%
(55,000)
(60,000)
(60,000)
(60,000)
9.09%
50,000
5,000
50,000
10,000
50,000
10,000
50,000
10,000
55,000
60,000
60,000
60,000
0.00%
N/A
100.00%
N/A
N/A
N/A
9.09%
-
-
-
$
Projected
2016
(0)
N/A
4,542,058
4,542,058
4,542,058
4,542,058
0.00%
4,542,058 $
4,542,058 $
4,542,058 $
4,542,058
0.00%
48.18%
48.18%
47.59%
47.59%
45.75%
45.75%
7,327,060 $
7,395,195 $
44.46%
44.46%
7,717,302 $
7,942,405
228
17.56%
Park Dedication Fund
Actual
2011
Revenues:
Intergovernmental
Charges for Service
Interest
Miscellaneous Revenue
Total Revenues
$
- $
79,499
1,953
8,312
89,764
Budget
2012
Estimated
2012
- $
120,000
1,000
7,500
128,500
Adopted
2013
- $
700
400
20,000
21,100
- $
10,000
500
1,800
12,300
Expenditures:
Current
Culture and Recreation
Parks Programs
Parks Maintenance
Total Culture and Recreation
17,856
17,856
9,875
9,875
16,000
16,000
12,300
12,300
Total Current Expenditures
17,856
9,875
16,000
12,300
Capital Outlay
Culture and Recreation
Total Capital Outlay
81,455
81,455
50,000
50,000
59,440
59,440
-
Debt Service
Interest on Interfund Loan
Total Debt Service
16,530
16,530
8,625
8,625
8,625
8,625
-
Total Expenditures
115,841
68,500
84,065
12,300
Excess (Deficit) of Revenues
Over Expenditures
(26,077)
60,000
(62,965)
48,676
(14,000)
34,676
(60,000)
(60,000)
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Total Other Financing
Sources (Uses)
8,599
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
-
-
-
-
(62,965)
-
(1,658,257)
(1,649,658)
(1,649,658)
(1,712,623)
(1,649,658) $
(1,649,658) $
(1,712,623) $
(1,712,623) $
Note: Assumes reduction of interfund loan in B.Y. 2014 - B.Y. 2015 funded by franchise fees from
Capital Improvement Fund
229
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
- $
120,000
500
65,000
185,500
Projected
2015
- $
180,000
500
380,000
560,500
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
- $
60,000
500
5,000
65,500
60,000
500
5,000
65,500
N/A
500.00%
0.00%
177.78%
432.52%
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
N/A
46.34%
46.34%
18,000
18,000
18,000
18,000
46.34%
158,000
158,000
530,000
530,000
-
-
N/A
N/A
8,625
8,625
8,625
8,625
8,625
8,625
8,625
8,625
N/A
N/A
184,625
556,625
26,625
26,625
116.46%
875
3,875
38,875
38,875
N/A
500,000
500,000
500,000
500,000
-
-
N/A
N/A
N/A
500,875
503,875
38,875
38,875
N/A
(707,873)
(668,998)
-60.94%
(668,998) $
(630,123)
-63.21%
(1,712,623)
(1,211,748) $
(1,211,748)
(707,873) $
230
Drug Forfeiture Fund
Actual
2011
Revenues:
Intergovernmental Revenue
Fines & Forfeits
Interest
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
- $
33,395
889
34,284
- $
32,000
750
32,750
4,782 $
36,000
300
41,082
30,000
500
30,500
Expenditures:
Current
Public Safety
Police Protection
Total Public Safety
32,131
32,131
10,750
10,750
31,000
31,000
10,000
10,000
Total Current Expenditures
32,131
10,750
31,000
10,000
-
22,000
22,000
-
20,500
20,500
32,131
32,750
31,000
30,500
2,153
-
10,082
-
-
-
-
-
2,153
-
10,082
-
31,166
33,319
33,319
43,401
33,319 $
33,319 $
43,401 $
43,401
Capital Outlay
Public Safety
Total Capital Outlay
Total Expenditures
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfers Out
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
231
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
$
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
- $
35,000
800
35,800
- $
36,000
800
36,800
- $
37,000
1,000
38,000
38,000
1,000
39,000
N/A
26.67%
100.00%
27.87%
32,000
32,000
32,000
32,000
34,000
34,000
34,000
34,000
240.00%
240.00%
32,000
32,000
34,000
34,000
240.00%
-
-
-
-
32,000
32,000
34,000
34,000
11.48%
3,800
4,800
4,000
5,000
N/A
-
-
-
-
N/A
N/A
3,800
4,800
4,000
5,000
N/A
43,401
47,201
52,001
56,001
29.03%
47,201 $
52,001 $
56,001 $
61,001
40.55%
232
N/A
N/A
TIF #15 Fund
Actual
2011
Revenues:
Tax Increment
Intergovernmental
Interest
Total Revenues
$
Budget
2012
260,081 $
17,884
277,965
Estimated
2012
270,000 $
5,000
275,000
Adopted
2013
290,000 $
618,611
11,000
919,611
290,000
290,000
Expenditures:
Current
Economic Development
Community Development
Total General Government
885,081
885,081
2,730,000
2,730,000
2,006,691
2,006,691
947,422
947,422
Total Current Expenditures
885,081
2,730,000
2,006,691
947,422
Capital Outlay
Public Works
Total Capital Outlay
-
-
-
-
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
-
-
-
-
Total Expenditures
885,081
2,730,000
2,006,691
947,422
(607,116)
(2,455,000)
(1,087,080)
(657,422)
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer Out
Total Other Financing
Sources (Uses)
(221,052)
(221,052)
Net Change in Fund Balance
(828,168)
Fund Balances:
Beginning of Year
End of Year
Note: District expires in 2013.
-
2,534,996
$
1,706,828 $
233
-
-
(2,455,000)
(1,087,080)
(657,422)
1,706,828
1,706,828
619,748
(748,172) $
619,748 $
(37,674)
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
$
Projected
2015
37,674 $
37,674
Projected
2016
Projected
2017
2012-2016 Projected
Increase/(Decrease)
- $
-
- $
-
-
-100.00%
N/A
N/A
-100.00%
-
-
-
-
-100.00%
-100.00%
-
-
-
-
-100.00%
-
-
-
-
N/A
N/A
-
-
-
-
N/A
N/A
N/A
N/A
-
-
-
-
-100.00%
37,674
-
-
-
-100.00%
-
-
-
-
N/A
N/A
37,674
-
-
-
-100.00%
(37,674)
-
-
-
-100.00%
- $
- $
-
-100.00%
- $
234
Economic Development Fund
Actual
2011
Revenues:
Property Taxes
Intergovernmental
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
9,837 $
100,000
1,963
5,307
117,107
25,000 $
1,000
26,000
25,000 $
500
400
25,900
27,230
1,000
28,230
Expenditures:
Current
Economic Development
Community Development
Total General Government
164,871
164,871
26,000
26,000
36,000
36,000
28,230
28,230
Total Current Expenditures
164,871
26,000
36,000
28,230
Capital Outlay
Public Safety
Culture and Recreation
Total Capital Outlay
-
-
-
21,000,000
21,000,000
Total Expenditures
164,871
26,000
36,000
21,028,230
Excess (Deficit) of Revenues
Over Expenditures
(47,764)
(10,100)
(21,000,000)
Other Financing Sources (Uses)
Operating Transfer In
Debt Issuance
Total Other Financing
Sources (Uses)
-
-
-
-
-
-
-
Net Change in Fund Balance
(47,764)
-
Fund Balances:
Beginning of Year
152,202
104,438
(10,100)
104,438
21,000,000
21,000,000
-
94,338
End of Year
$
104,438 $
104,438 $
94,338 $
94,338
EDA FUND TAX LEVY
$
10,000 $
25,000 $
25,000 $
27,230
235
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
28,047 $
1,200
29,247
28,888 $
1,200
30,088
29,755 $
1,500
31,255
30,648
1,500
32,148
12.55%
N/A
50.00%
N/A
13.88%
29,000
29,000
29,000
29,000
30,000
30,000
30,000
30,000
6.27%
6.27%
29,000
29,000
30,000
30,000
6.27%
-
-
-
-
29,000
29,000
30,000
30,000
-99.86%
247
1,088
1,255
2,148
N/A
-
-
-
-
N/A
-
-
-
-
N/A
247
1,088
1,255
2,148
N/A
94,338
94,585
95,673
96,928
2.75%
$
94,585 $
95,673 $
96,928 $
99,076
5.02%
$
28,047 $
28,888 $
29,755 $
30,648
236
N/A
N/A
N/A
TIF #21 Fund
Actual
2011
Revenues:
Tax Increment
Intergovernmental
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
759,298 $
1,155
760,453
715,000 $
101,000
500
816,500
770,000 $
52,864
822,864
Expenditures:
Current
Economic Development
Community Development
Total General Government
262,785
262,785
118,000
118,000
396,312
396,312
60,000
60,000
Total Current Expenditures
262,785
118,000
396,312
60,000
61,887
61,887
-
-
-
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
2,615,000
110,158
425
2,725,583
430,000
40,600
431
471,031
430,000
40,600
425
471,025
440,000
31,906
425
472,331
Total Expenditures
3,050,255
589,031
867,337
532,331
(2,289,802)
227,469
(44,473)
239,069
Capital Outlay
Public Works
Total Capital Outlay
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer In
Insurance Recoveries
Total Other Financing
Sources (Uses)
17,399
17,399
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
-
-
770,000
1,100
300
771,400
-
(2,272,403)
227,469
(44,473)
239,069
2,126,671
(145,732)
(145,732)
(190,205)
(145,732) $
Note: District expires in 2015.
237
81,737 $
(190,205) $
48,864
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
$
Projected
2015
Projected
2016
770,000 $
1,100
500
771,600
770,000 $
1,100
500
771,600
2,000
2,000
2,000
2,000
2,000
Projected
2017
-
-100.00%
-100.00%
-100.00%
N/A
-100.00%
170,221
170,221
-
-100.00%
-100.00%
2,000
170,221
-
-100.00%
-
-
-
-
N/A
N/A
450,000
23,000
431
473,431
460,000
13,900
431
474,331
465,000
4,650
431
470,081
-
-100.00%
-100.00%
-100.00%
-100.00%
475,431
476,331
640,302
-
-100.00%
296,169
295,269
(640,302)
-
-100.00%
-
-
-
N/A
N/A
N/A
296,169
295,269
(640,302)
-
-100.00%
48,864
345,033
640,302
-
-100.00%
-
-100.00%
345,033 $
640,302 $
- $
-
2013-2017 Projected
Increase/(Decrease)
-
- $
238
TIF #24 Fund
Actual
2011
Revenues:
Tax Increment
Interest
Miscellaneous Revenue
Total Revenues
$
Budget
2012
Estimated
2012
Adopted
2013
19,804 $
250
20,054
19,000 $
150
19,150
Expenditures:
Current
Economic Development
Community Development
Total General Government
14,015
14,015
14,017
14,017
3,322
3,322
2,802
2,802
Total Current Expenditures
14,015
14,017
3,322
2,802
-
-
-
-
14,015
14,017
3,322
2,802
6,039
5,133
(3,262)
(2,777)
-
-
6,039
5,133
(3,262)
(2,777)
-
6,039
6,039
2,777
Capital Outlay
Public Works
Total Capital Outlay
Total Expenditures
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer In
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
6,039 $
11,172 $
Note: District expires in 2015, however property became tax-exempt in 2012.
239
- $
60
60
-
2,777 $
25
25
-
-
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
$
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
- $
-
- $
-
- $
-
-
N/A
-100.00%
N/A
-100.00%
-
-
-
-
-100.00%
-100.00%
-
-
-
-
-100.00%
-
-
-
-
N/A
N/A
-
-
-
-
-100.00%
-
-
-
-
-100.00%
-
-
-
-
N/A
N/A
-
-
-
-
-100.00%
-
-
-
-
-100.00%
- $
- $
- $
-
N/A
240
Debt Service Fund
Actual
2011
Revenues:
Taxes
Special Assessments
Interest
Total Revenues
$
Budget
2012
- $
17,000
17,000
Estimated
2012
Adopted
2013
113,805 $
113,805
113,000 $
113,000
232,375
232,375
Expenditures:
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
495,000
6,324
501,324
110,000
2,172
225
112,397
110,000
2,172
225
112,397
215,000
16,950
425
232,375
Total Expenditures
501,324
112,397
112,397
232,375
(484,324)
1,408
603
-
(6,592)
325,000
318,408
-
-
-
-
439,149
439,149
-
(165,916)
1,408
439,752
-
Excess (Deficit) of Revenues
Over Expenditures
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Bond Issuance Costs
Debt Proceeds
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
48,716
(117,200)
(117,200)
322,552
$
(117,200) $
(115,792) $
322,552 $
322,552
DEBT SERVICE FUND TAX LEVY $
- $
113,805 $
113,805 $
232,375
End of Year
Note: Includes existing debt. Does not include new facilities lease payments, which will be accounted
for in a special revenue fund.
241
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
225,838 $
225,838
232,967 $
232,967
231,335 $
231,335
229,310
229,310
-1.32%
N/A
N/A
-1.32%
220,000
5,413
425
225,838
225,000
7,542
425
232,967
225,000
5,910
425
231,335
225,000
3,885
425
229,310
4.65%
-77.08%
0.00%
-1.32%
225,838
232,967
231,335
229,310
-1.32%
-
-
-
-
N/A
-
-
-
-
N/A
N/A
-
-
-
-
N/A
N/A
-
-
-
-
N/A
322,552
322,552
322,552
322,552
0.00%
$
322,552 $
322,552 $
322,552 $
322,552
0.00%
$
225,838 $
232,967 $
231,335 $
229,310
242
Capital Improvement Fund
Actual
2011
Revenues:
Special Assessments
Franchise Fees
Intergovernmental
Charges for Service
Interest
Miscellaneous Revenue
Total Revenues
$
Expenditures:
Current
Public Works
Engineering Services
Professional Services
Total Public Works
Total Current Expenditures
Budget
2012
274,013 $
680,747
7,942
31,497
67,515
1,061,714
Estimated
2012
215,000 $
150,000
30,000
395,000
Adopted
2013
190,000 $
861,528
30,000
22,000
54,405
1,157,933
105,000
700,000
20,000
825,000
40,512
23,740
64,252
64,252
395,000
395,000
395,000
85,000
600,000
685,000
685,000
16,000
55,000
71,000
71,000
Capital Outlay
Public Works
General Government
Public Safety
Total Capital Outlay
242,418
242,418
-
106,000
106,000
800,000
800,000
Total Expenditures
306,670
395,000
791,000
871,000
Excess (Deficit) of Revenues
Over Expenditures
755,044
-
366,933
(46,000)
221,052
(313,942)
(92,890)
-
-
662,154
-
366,933
1,648,904
2,311,058
2,311,058
2,677,991
2,311,058 $
2,311,058 $
2,677,991 $
2,631,991
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Insurance Recoveries
Bond Proceeds
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
243
(46,000)
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
$
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
90,000 $
700,000
20,000
810,000
80,000 $
700,000
25,000
805,000
65,000 $
700,000
25,000
790,000
50,000
700,000
30,000
780,000
-52.38%
50,000
50,000
100,000
100,000
100,000
25,000
125,000
125,000
100,000
10,000
110,000
110,000
100,000
10,000
110,000
110,000
525.00%
-81.82%
54.93%
54.93%
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
N/A
N/A
N/A
N/A
900,000
925,000
910,000
910,000
4.48%
(90,000)
(120,000)
(120,000)
(130,000)
N/A
(500,000)
(500,000)
(500,000)
(500,000)
(590,000)
(620,000)
-
-
(120,000)
(130,000)
#DIV/0!
N/A
50.00%
N/A
-5.45%
N/A
N/A
N/A
N/A
N/A
N/A
2,631,991
2,041,991
1,421,991
1,301,991
-51.38%
2,041,991 $
1,421,991 $
1,301,991 $
1,171,991
-55.47%
244
GOVERNMENTAL FUNDS
Actual
2011
Revenues:
Property Taxes
Other Taxes
Tax Increments
Special Assessments
Franchise Fees
Licenses & Permits
Intergovernmental
Charges for Service
Fines & Forfeits
Interest
Miscellaneous Revenue
Total Revenues
$
6,639,579 $
21,064
1,039,183
291,013
281,794
1,352,760
999,520
185,958
93,833
173,517
11,078,221
Budget
2012
7,028,200 $
5,000
1,004,000
215,000
279,000
825,789
878,800
182,000
83,400
62,700
10,563,889
Estimated
2012
7,027,000 $
1,060,000
190,000
271,000
2,167,785
905,700
201,000
64,260
139,805
12,026,550
Adopted
2013
7,015,764
1,060,000
105,000
700,000
280,800
652,300
835,100
183,400
62,325
56,800
10,951,489
Expenditures:
Current
General Government
Mayor and Council
Administration
Finance
Elections
Information Technology
Assessing
Legal
Community Development
Gen Gov Bldg & Grounds
Total General Government
53,402
265,540
411,948
3,946
144,612
100,470
34,684
328,250
220,086
1,562,938
55,944
260,122
432,446
36,500
140,000
102,000
33,215
347,234
201,368
1,608,829
55,000
264,000
432,000
36,000
145,000
101,000
25,000
362,250
198,000
1,618,250
55,394
311,936
430,812
4,000
157,000
102,000
28,000
353,773
207,427
1,650,342
Public Safety
Police Protection
Fire Protection
Fire Inspector
Building Inspection
Emergency Management
Animal Control
Total Public Safety
3,360,995
773,239
36,493
389,911
6,440
6,056
4,573,134
3,612,798
775,306
84,850
406,203
13,150
6,500
4,898,807
3,636,000
767,100
84,000
404,000
20,000
7,500
4,918,600
3,690,835
776,354
93,886
295,549
14,950
6,500
4,878,074
Public Works
Streets
Engineering Services
Storm Sewers
Street Lighting
Maintenance Shop
Composting
Rid Litter
1,616,393
111,877
187,569
98,188
59,235
529
430
1,428,095
450,500
110,759
94,000
76,393
500
500
2,008,000
151,000
150,000
98,000
74,000
700
500
1,245,971
46,000
192,471
98,000
74,488
600
500
245
City of Forest Lake
2013 - 2017 Financial Plan
Combined Governmental Funds
$
Projected
2014
Projected
2015
Projected
2015
Projected
2017
2013-2017 Projected
Increase/(Decrease)
7,580,945 $
807,674
90,000
700,000
286,416
665,324
961,602
191,468
63,000
121,100
11,467,529
7,657,050 $
770,000
80,000
700,000
292,144
678,608
1,038,434
195,597
73,000
437,222
11,922,056
7,978,392 $
65,000
700,000
300,909
697,834
944,187
201,385
73,000
63,939
11,024,646
8,202,363
50,000
700,000
309,936
718,769
970,713
207,317
78,000
65,707
11,302,804
16.91%
N/A
-100.00%
-52.38%
0.00%
10.38%
10.19%
16.24%
13.04%
25.15%
15.68%
3.21%
56,502
318,175
439,428
4,080
160,140
104,040
28,560
360,848
211,576
1,683,349
57,914
326,129
450,414
4,182
164,144
106,641
29,274
369,870
216,865
1,725,433
59,941
337,544
466,178
4,328
169,889
110,373
30,299
382,815
224,455
1,785,823
62,039
349,358
482,495
4,480
175,835
114,237
31,359
396,214
232,311
1,848,326
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
12.00%
3,786,452
791,881
95,764
301,460
15,249
6,630
4,997,435
3,880,313
811,678
98,158
308,996
15,630
6,796
5,121,571
4,017,004
840,087
101,593
319,811
16,177
7,034
5,301,706
4,156,409
869,490
105,149
331,005
16,743
7,280
5,486,076
12.61%
12.00%
12.00%
12.00%
12.00%
12.00%
12.46%
1,264,790
80,600
196,320
99,960
75,978
612
510
1,270,160
131,365
201,228
102,459
77,877
627
523
1,298,741
132,463
208,271
106,045
80,603
649
541
1,343,847
133,599
215,561
109,757
83,424
672
560
7.86%
190.43%
12.00%
12.00%
12.00%
12.00%
12.00%
246
Actual
2011
Governmental Funds (continued)
Recycling
Weed Harvester
Total Public Works
Budget
2012
Estimated
2012
Adopted
2013
33,325
43,409
2,150,955
36,300
45,500
2,242,547
34,000
55,000
2,571,200
34,400
47,200
1,739,630
Culture and Recreation
Parks Programs
Golf Course
Parks Maintenance
Youth Service Bureau
Senior Center
Cable Television
Human Rights Commission
Total Culture and Recreation
127,975
450
170,785
17,000
50,233
6,000
3,252
375,695
128,132
9,999
151,881
17,000
44,800
6,000
3,038
360,850
128,000
65,000
169,000
17,000
45,000
6,000
3,000
433,000
130,889
9,496
192,982
17,000
44,800
6,000
3,845
405,012
Economic Development
Economic Development
Total Economic Development
1,326,752
1,326,752
2,888,017
2,888,017
2,442,325
2,442,325
1,038,454
1,038,454
Total Current Expenditures
9,989,474
11,999,050
11,983,375
9,711,512
Capital Outlay
General Government
Public Safety
Public Works
Culture and Recreation
Total Capital Outlay
48,400
143,870
321,412
81,455
595,137
156,000
400,000
60,000
616,000
133,000
506,000
69,440
708,440
122,500
800,000
922,500
Debt Service
Principal
Interest
Agent Fees
Total Debt Service
3,326,583
176,534
1,113
3,504,230
655,251
74,709
869
730,829
655,250
74,697
875
730,822
769,464
69,080
1,063
839,607
Total Expenditures
14,088,841
13,345,879
13,422,637
11,473,619
Excess (Deficit) of Revenues
Over Expenditures
(3,010,620)
(2,781,990)
(1,396,087)
(522,130)
667,747
(548,994)
16,901
61,753
(6,592)
325,000
515,815
50,000
(60,000)
6,000
565,000
561,000
50,000
6,000
(10,500)
1,014,149
1,059,649
50,000
5,000
55,000
(2,494,805)
(2,220,990)
(336,438)
(467,130)
9,231,280
6,736,475
6,736,475
6,400,037
6,736,475 $
4,515,485 $
6,400,037 $
5,932,907
Other Financing Sources (Uses)
Operating Transfer In
Operating Transfer Out
Sale of General Fixed Assets
Insurance Recoveries
Debt Issuance Costs
Debt Issuance
Total Other Financing
Sources (Uses)
Net Change in Fund Balance
Fund Balances:
Beginning of Year
End of Year
$
247
Projected
2014
$
Projected
2015
Projected
2015
Projected
2017
2013-2017 Projected
Increase/(Decrease)
35,088
48,144
1,802,003
35,965
49,348
1,869,553
37,224
51,075
1,915,612
38,527
52,862
1,978,808
12.00%
12.00%
13.75%
133,507
9,686
202,296
17,340
45,696
6,120
3,922
418,566
136,844
9,928
206,903
17,774
46,838
6,273
4,020
428,580
141,634
10,276
213,515
18,396
48,478
6,493
4,161
442,951
146,591
10,635
220,358
19,039
50,174
6,720
4,306
457,824
12.00%
12.00%
14.19%
12.00%
12.00%
12.00%
12.00%
13.04%
31,000
31,000
31,000
31,000
200,221
200,221
30,000
30,000
-97.11%
-97.11%
8,932,353
9,176,137
9,646,313
9,801,035
0.92%
156,500
1,183,000
165,000
1,504,500
130,500
1,225,000
530,000
1,885,500
108,000
1,289,000
28,000
1,425,000
80,000
1,307,000
20,000
1,407,000
N/A
-34.69%
63.38%
N/A
52.52%
789,464
46,378
1,069
836,911
704,464
30,067
856
735,387
709,464
19,185
856
729,505
225,811
12,510
425
238,746
-70.65%
-81.89%
-60.02%
-71.56%
11,273,764
11,797,024
11,800,818
11,446,781
-0.23%
193,765
125,032
(776,172)
(143,977)
-72.43%
550,000
(500,000)
5,000
55,000
550,000
(500,000)
10,000
60,000
50,000
10,000
60,000
50,000
10,000
60,000
0.00%
N/A
100.00%
N/A
N/A
N/A
9.09%
248,765
185,032
(716,172)
(83,977)
-82.02%
5,932,907
6,181,672
6,366,704
5,650,532
-11.71%
6,181,672 $
6,366,704 $
5,650,532 $
5,566,555
-6.17%
248
Airport Fund
Actual
2011
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
Budget
2012
91,388 $
50
91,438
77,000 $
77,000
Estimated
2012
87,000 $
87,000
Adopted
2013
72,000
72,000
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Utilities
Repairs and Maintenance
Insurance
Depreciation
Miscellaneous
Total Operating Expenses
21,776
31,694
3,610
14,231
2,452
14,261
95,034
3,495
186,553
22,322
32,500
10,000
15,400
2,000
18,000
80,000
3,300
183,522
7,000
52,000
34,000
14,000
2,000
16,000
85,000
3,300
213,300
22,267
33,000
5,500
15,500
2,000
15,000
85,000
3,300
181,567
Operating Income (Loss)
(95,115)
(106,522)
(126,300)
(109,567)
3,800
(37,863)
224
2,391
(185,356)
3,864
(212,940)
3,800
(33,928)
138,328
1,000
(190,200)
(81,000)
3,800
(46,705)
137,000
1,000
3,800
(179,155)
(80,260)
3,800
(37,275)
148,137
(180,400)
(65,738)
(308,055)
(187,522)
(206,560)
(175,305)
Nonoperating Revenues (Expenses)
Intergovernmental Grants
Interest & Fiscal Charges
Investment Income
Property Taxes
Special Assessments
Other Nonoperating Revenue
Other Nonoperating Expense
Gain (Loss) on Sale of Assets
Total Nonoperating Revenue
(Expense)
Income (Loss) Before
Operating Transfers
Capital Contributions
Operating Transfers In
Operating Transfers Out
20,557
27,942
(27,942)
Net Income (Loss)
(287,498)
Net Assets:
Beginning of Year
End of Year
3,500
-
$
(184,022)
6,970
(199,590)
5,000
(170,305)
3,074,781
2,787,283
2,787,283
2,587,693
2,787,283 $
2,603,261 $
2,587,693 $
2,417,388
249
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
75,000 $
75,000
77,000 $
77,000
Projected
2016
Projected
2017
78,000 $
78,000
2013-2017 Projected
Increase/(Decrease)
80,000
80,000
-8.05%
N/A
-8.05%
22,601
33,660
5,610
15,810
2,040
15,300
80,000
3,366
178,387
23,053
34,333
5,722
16,126
2,081
15,606
80,000
3,433
180,355
23,514
35,020
5,837
16,449
2,122
15,918
90,000
3,502
192,362
24,220
36,070
6,012
16,942
2,186
16,396
92,700
3,607
198,133
245.99%
-30.63%
-82.32%
21.02%
9.30%
2.47%
9.06%
9.30%
-7.11%
(103,387)
(103,355)
(114,362)
(118,133)
-6.47%
3,800
(28,865)
136,345
(182,000)
(70,720)
3,800
(25,209)
139,399
(184,000)
(66,010)
3,800
(20,640)
133,440
(186,000)
(69,400)
3,800
(16,565)
132,270
(188,000)
(68,495)
0.00%
-64.53%
N/A
N/A
N/A
N/A
4.94%
N/A
-14.66%
(174,107)
(169,365)
(183,762)
(186,628)
-9.65%
7,500
(166,607)
$
Projected
2015
260,500
91,135
7,500
-
7,500
-
(176,262)
(179,128)
7.60%
N/A
N/A
-10.25%
2,417,388
2,250,781
2,341,916
2,165,654
-22.30%
2,250,781 $
2,341,916 $
2,165,654 $
1,986,526
-23.23%
250
Golf Course Fund
Actual
2011
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
Budget
2012
Adopted
2013
- $
-
- $
-
-
3,918
3,589
332
169
1,933
9,941
-
-
-
(9,941)
-
-
-
-
-
-
(9,437)
-
-
-
Capital Contributions
Operating Transfers Out
(34,703)
(48,019)
-
-
-
Net Income (Loss)
(92,159)
-
-
-
Net Assets:
Beginning of Year
92,159
-
-
-
- $
- $
-
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Insurance
Miscellaneous
Depreciation
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses)
Interest & Fiscal Charges
Investment Income
Other Nonoperating Revenue
Gain (Loss) on Sale of Assets
Total Nonoperating Revenue
(Expense)
Income (Loss) Before
Operating Transfers
End of Year
$
- $
-
Estimated
2012
503
1
504
- $
Note: Golf Course was closed in 2011. Activity is accounted for in General Fund.
251
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
$
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
- $
-
- $
-
- $
-
-
N/A
N/A
N/A
-
-
-
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
-
-
-
-
N/A
N/A
N/A
N/A
N/A
-
-
-
-
N/A
-
-
-
-
N/A
N/A
-
-
-
-
N/A
-
-
-
-
N/A
- $
- $
- $
-
N/A
252
Water and Sewer Enterprise Fund
Actual
2011
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Utilities
Repairs and Maintenance
Insurance
Depreciation
Metro Sewer Charges
Miscellaneous
Total Operating Expenses
Budget
2012
Estimated
2012
Adopted
2013
2,956,134 $
108,950
3,065,084
3,128,000 $
102,000
3,230,000
3,275,000 $
105,000
3,380,000
3,228,000
99,000
3,327,000
583,877
474,563
79,051
188,585
209,212
77,957
655,895
1,210,044
75,230
3,554,414
620,227
395,400
87,800
172,000
270,000
90,000
605,000
1,210,044
67,500
3,517,971
590,000
500,000
105,000
175,000
220,000
80,000
650,000
960,000
56,000
3,336,000
593,044
434,300
94,800
187,800
220,500
82,000
650,000
1,038,686
64,100
3,365,230
Operating Income (Loss)
(489,330)
(287,971)
44,000
(38,230)
Nonoperating Revenues (Expenses)
Connection Fees
Interest & Fiscal Charges
Investment Income
Other Nonoperating Revenue
Gain (Loss) on Sale of Assets
Total Nonoperating Revenue
(Expense)
295,960
(298,824)
38,229
4,155
39,520
186,000
(164,259)
50,000
71,741
215,000
(235,850)
22,000
1,150
254,500
(199,035)
20,000
75,465
(449,810)
(216,230)
45,150
37,235
1,082,043
(50,000)
450,000
(50,000)
(50,000)
(50,000)
Net Income (Loss)
582,233
183,770
(4,850)
(12,765)
Net Assets:
Beginning of Year
24,890,699
25,472,932
25,472,932
25,472,932 $
25,656,702 $
Income (Loss) Before
Operating Transfers
Capital Contributions
Operating Transfers In
Operating Transfers Out
End of Year
$
253
25,468,082 $
25,468,082
25,455,317
City of Forest Lake
2013 - 2017 Financial Plan
Projected
2014
$
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
3,292,560 $
105,000
3,397,560
3,358,411 $
105,000
3,463,411
3,425,579 $ 3,425,579.42
105,000
105,000
3,530,579
3,530,579
601,940
442,986
96,696
191,556
224,910
83,640
650,000
1,059,460
65,382
3,416,569
613,978
451,846
98,630
195,387
229,408
85,313
650,000
1,080,649
66,690
3,471,901
626,258
460,883
100,603
199,295
233,996
87,019
650,000
1,102,262
68,023
3,528,339
641,914
470,100
102,615
203,281
238,676
88,759
580,000
1,124,307
69,384
3,519,037
3.50%
18.89%
16.87%
18.19%
-11.60%
-1.38%
-4.13%
-7.09%
2.79%
0.03%
9.51%
2.94%
9.31%
2,241
11,543
-104.01%
(19,009)
(8,490)
215,000
(220,018)
22,000
16,982
225,000
(200,968)
25,000
49,032
250,000
(180,648)
27,000
96,352
275,000
(180,648)
30,000
124,352
47.85%
9.98%
-40.00%
N/A
N/A
73.33%
40,542
98,593
135,895
-162.85%
683,000
(50,000)
(50,000)
(50,000)
(50,000)
N/A
N/A
0.00%
630,973
(9,458)
48,593
85,895
-53.26%
(2,027)
$
Projected
2015
25,455,317
26,086,290
26,076,832
26,125,425
2.56%
26,086,290 $
26,076,832 $
26,125,425 $
26,211,319
2.16%
254
ENTERPRISE FUNDS
Actual
2011
Operating Revenues:
User Charges
Miscellaneous Revenue
Total Operating Revenues
$
Operating Expenses:
Wages and Benefits
Materials and Supplies
Professional Services
Utilities
Repairs and Maintenance
Insurance
Depreciation
Metro Sewer Charges
Miscellaneous
Total Operating Expenses
Budget
2012
Estimated
2012
Adopted
2013
3,047,522 $
109,000
3,156,522
3,205,000 $
102,000
3,307,000
3,362,000 $
105,000
3,467,000
3,300,000
99,000
3,399,000
609,571
509,846
82,993
202,816
211,664
92,387
750,929
1,210,044
80,658
3,750,908
642,549
427,900
97,800
187,400
272,000
108,000
685,000
1,210,044
70,800
3,701,493
597,000
552,000
139,000
189,000
222,000
96,000
735,000
960,000
59,300
3,549,300
615,311
467,300
100,300
203,300
222,500
97,000
735,000
1,038,686
67,400
3,546,797
Operating Income (Loss)
(594,386)
(394,493)
(82,300)
(147,797)
Nonoperating Revenues (Expenses)
Connection Fees
Interest & Fiscal Charges
Investment Income
Property Taxes
Special Assessments
Intergovernmental Grants
Other Nonoperating Revenue
Other Nonoperating Expense
Gain (Loss) on Sale of Assets
Total Nonoperating Rev (Exp)
295,960
(336,687)
38,956
2,391
3,800
4,156
(185,356)
3,864
(172,916)
186,000
(198,187)
50,000
138,328
1,000
3,800
(190,200)
(9,259)
215,000
(282,555)
22,000
137,000
1,000
3,800
3,800
(179,155)
(79,110)
254,500
(236,310)
20,000
148,137
3,800
(180,400)
9,727
Income (Loss) Before Transfers
(767,302)
(403,752)
(161,410)
(138,070)
1,067,897
27,942
(125,961)
3,500
450,000
(50,000)
6,970
(50,000)
5,000
(50,000)
(252)
(204,440)
(183,070)
Capital Contributions
Operating Transfers In
Operating Transfers Out
Net Income (Loss)
202,576
Net Assets:
Beginning of Year
28,057,639
28,260,215
28,260,215 $
28,259,963 $
End of Year
$
255
28,260,215
28,055,775 $
28,055,775
27,872,705
City of Forest Lake
2013 - 2017 Financial Plan
Combined Enterprise Funds
Projected
2014
$
$
Projected
2015
Projected
2016
Projected
2017
2013-2017 Projected
Increase/(Decrease)
3,367,560 $
105,000
3,472,560
3,435,411 $
105,000
3,540,411
3,503,579 $
105,000
3,608,579
3,505,579
105,000
3,610,579
9.38%
2.94%
9.18%
624,541
476,646
102,306
207,366
226,950
98,940
730,000
1,059,460
68,748
3,594,956
637,031
486,179
104,352
211,513
231,489
100,919
730,000
1,080,649
70,123
3,652,256
649,772
495,902
106,439
215,744
236,119
102,937
740,000
1,102,262
71,525
3,720,701
666,134
506,171
108,626
220,223
240,862
105,155
672,700
1,124,307
72,991
3,717,170
3.67%
18.29%
11.07%
17.51%
-11.45%
-2.63%
-1.80%
-7.09%
3.09%
0.42%
(122,396)
(111,844)
(112,121)
(106,590)
-72.98%
215,000
(248,883)
22,000
136,345
3,800
(182,000)
(53,738)
225,000
(226,177)
25,000
139,399
3,800
(184,000)
(16,978)
250,000
(201,288)
27,000
133,440
3,800
(186,000)
26,952
275,000
(197,213)
30,000
132,270
3,800
(188,000)
55,857
47.85%
-0.49%
-40.00%
-4.38%
-100.00%
0.00%
N/A
-1.16%
N/A
-703.27%
(176,134)
(128,823)
(85,169)
(50,733)
-87.43%
690,500
(50,000)
260,500
(50,000)
7,500
(50,000)
7,500
(50,000)
114.29%
-100.00%
0.00%
464,366
81,677
(127,669)
(93,233)
36897.27%
27,872,705
28,337,071
28,418,748
28,291,079
0.11%
28,337,071 $
28,418,748 $
28,291,079 $
28,197,846
-0.22%
256
(THIS PAGE LEFT BLANK INTENTIONALLY.)
Prepared By:
Aaron Parrish, Administrator
Ellen Paulseth, Finance Director
(THIS PAGE LEFT BLANK INTENTIONALLY.)
Section VI
Supplementary
Information
(THIS PAGE LEFT BLANK INTENTIONALLY.)
CITY OF FOREST LAKE, MINNESOTA
FINANCIAL MANAGEMENT POLICIES
The City of Forest Lake has an important responsibility to its citizens to plan the
adequate funding of services desired by the public, to manage the municipal
finances wisely, and to carefully account for public funds. The City strives to
ensure that it is capable of adequately funding and providing local government
services needed by the community. The City will maintain or improve its
infrastructure on a systematic basis to insure the maintenance of quality
neighborhoods for its citizens.
In order to achieve these goals, this plan has the following objectives for the
City’s fiscal performance:
1. To be proactive, rather than reactive, in the City’s policy-making efforts to
ensure that important decisions are not controlled by financial problems or
emergencies.
2. To enhance the City Council’s policy-making ability by providing accurate
financial information related to the various authority or service levels
provided by the City.
3. To assist in sound management of the City government by providing
accurate and timely information on financial condition.
4. To provide sound principles to guide the City Council with decisions that
will have significant financial impact on the City.
5. To set forth operational principals that minimize the cost of local
government, to the extent consistent with services desired by the public,
and minimize financial risk.
6. To utilize revenue policies and forecasting tools to prevent undue or
unbalanced reliance on certain revenues, especially property taxes, and
that also distribute the cost of municipal services fairly and provide
adequate funds to operate desired programs.
7. To provide essential public facilities and prevent deterioration of the City’s
infrastructure and various facilities.
8. To protect and enhance the City’s credit rating and prevent default on
municipal debts.
9. Ensure the legal use and protection of City funds through a good system
of financial and accounting controls.
10. Record expenditures in a manner that allocates to current taxpayers or
users the full cost of providing current services.
11. To adopt a balanced budget in the General Fund that will ensure an
adequate, stable fund balance.
To achieve these objectives the following fiscal policies have been adopted by
the City Council to guide the City’s budgeting and financial planning process.
Each fiscal policy section includes a statement of purpose and a description of
the policy.
257
OPERATING BUDGET POLICIES
Purpose
The operating budget policies ensure that the City’s annual operating
expenditures are consistent with past expenditures and respond to long-term
objectives rather than short-term benefits. The policies allow the City to maintain
stable levels of service, expenditures, and tax levies over time. These policies
are most critical to programs funded with property tax revenue because
accommodating large fluctuations in this revenue source can impose hardship on
the citizens.
Policy
The City will always adopt a balanced operating budget for the General Fund. A
balanced budget is one in which revenues and other financing sources are equal
to expenditures and other financing uses.
The City will pay for current expenditures with current revenues.
The City will avoid, if possible, balancing current revenues with funds necessary
for future expenses.
The City will not budget to accrue future revenues.
Excess revenue from a specific fiscal year will be placed into the City’s reserves
in a manner consistent with the City’s fund balance reserve policies.
The City will avoid postponing expenditures, rolling over short-term debt, and
using reserves to balance the operating budget.
To protect against unforeseen events, the City Council may budget for and
maintain a contingency reserve in accordance with the City’s fund balance
reserve policies.
The City may apportion its administrative and general government costs to all its
funds as appropriate and practical. These charges will be identified in the annual
budget.
The City Council and department heads will monitor revenues and departmental
expenditures to ensure adherence to budgeted amounts. Budget appropriations
are by department total within each fund rather than by line item (i.e., account.)
Budget changes that involve the transfer of appropriations among accounts only
require the approval of the City Administrator or designee.
Council approval is required for budget changes that involve a transfer of
appropriations between funds or from contingency accounts. The budget
changes can be made at any Council meeting.
258
The modified accrual basis will be used for all of the governmental funds in the
budget. Under this basis, revenues are recognized in the accounting period that
they become available and measurable. Expenditures are recognized in the
accounting period in which the liability is incurred, if measurable. The accrual
basis will be used for the budgets of the enterprise funds in the operating budget.
Under this basis, revenues are recognized in the accounting period that they are
earned and measurable. Expenses are recognized in the accounting period that
they are incurred, if measurable. The basis of budgeting is the same as the
basis of accounting used in the City’s audited financial statements.
REVENUE POLICIES
Purpose
The revenue policies are designed to ensure diversified and stable revenue
sources, adequate long-term funding by using specific revenue sources to fund
related programs and services, and funding levels to accommodate all City
services and programs equitably.
Policy
When possible, the City will maintain a diversified and stable revenue system in
order to avoid short-term fluctuations in a single revenue source.
The City will conservatively estimate its annual revenues utilizing an objective,
analytical process. All existing and potential revenue sources will be reexamined annually.
The City will use one-time or special purpose revenue for capital expenditures or
for expenditures required by the revenue, and not to subsidize recurring
operational costs.
Where possible, the City will establish all fees and charges at a level related to
the cost of providing the services. The City Council will annually review the full
cost of activities supported by fees and charges to identify the impact of inflation
and other cost increases, and adopt a fee schedule accordingly.
The City will seek a balanced tax base through support of a sound mix of
residential, commercial and industrial properties.
The City will set enterprise fund fees at a level that fully supports the total direct
and indirect costs of the activity, including depreciation of capital assets and debt
service payments, in order to maintain a positive cash flow and provide adequate
working capital. Replacement of enterprise infrastructure will be financed
through annual or accumulated earnings of the particular fund.
259
Wherever possible, the City will set fees and user charges for the governmental
funds at a level that supports the total direct and indirect costs of the activity.
Indirect costs will include the annual depreciation of capital assets.
EXPENDITURE POLICIES
Purpose
It is the policy of the City of Forest Lake to maintain appropriate procedures
regarding the procurement, management and disposal of capital assets, and to
establish and monitor fiscally responsible spending practices. The purpose of
this policy is to ensure proper accountability and stewardship of the resources
available for capital and general expenditures, while maintaining a safe and
healthy working environment for all employees and delivering high level services
to the residents of the City of Forest Lake.
Policy
The City will adopt and maintain a balanced budget, in which expenditures will
not exceed reasonable estimated resources and revenue.
The City will pay for all current operational expenses from current revenue
sources.
The operating budget will provide for the adequate maintenance of capital assets
and equipment.
The City will maintain a budgetary control system, which will enable it to adhere
to the adopted budget. This includes a centralized record keeping system to be
adhered to by all programs and activities receiving annual appropriations.
Proposed major budget expenditures such as new positions, equipment
acquisitions, and capital improvements will have prior City Council approval.
The Finance Director will prepare and maintain at least quarterly financial reports
comparing actual revenues and expenditures to budgeted amounts.
The City will develop and implement an effective risk management program to
minimize losses and reduce costs according to the City’s risk management
policies.
The City will cooperate and coordinate with other governmental agencies in an
effort to provide maximum services at minimum costs.
The following procedures will apply to all City expenditures:
Approval
Approval by the department director for all capital and general expenditures must
be obtained prior to incurring the expense. Final approval of the invoice will be
260
made by the City Administrator or Finance Director prior to submission of the
claim to the City Council. In addition, the following approval procedures apply:
Budgeted Expenditures
All budgeted capital expenditures that have been itemized and previously
approved by the City Council during the budget process do not require
additional approval before purchase, with the exception of items
exceeding the amount of $50,000.
All capital and general expenditures that exceed the budgeted amount by
more than $1,000 or 10%, whichever is higher, for a budget category (i.e.,
supplies, services, capital) will require approval of the City Council. The
City Administrator may grant approval to exceed the budgeted amount by
more than the stated limits in instances where a delay of the purchase will
hinder public safety efforts.
Budget appropriations are by department total within each fund.
Substitutions of budgeted capital and general expenditures between
accounts require approval of the City Administrator or designee, if the
substitution is outside the budget category. City Council approval is
required for budget changes that involve a transfer of appropriations
between funds or from contingency accounts. These changes can be
made at any Council meeting.
Unbudgeted Expenditures
All unbudgeted capital and general expenditures must be approved by the
City Council.
In emergency situations the Mayor may authorize any capital or general
expenditure that might be necessary to maintain operational status of the
city. The expenditure will require approval at the next regular City Council
meeting. In the absence of the Mayor, the Acting Mayor or City
Administrator may grant emergency approval.
Bids, Quotations and Bonds
If possible, three quotations should be obtained for all capital or general
expenditures over $25,000. In accordance with M.S. 471.345, a minimum of two
quotations must be obtained for purchases over $25,000 and less than $100,000.
Purchases over $100,000 shall be made by sealed bid as required by M.S.
471.345, excepting qualifying purchases made through the State of Minnesota
Cooperative Purchasing Venture (CPV) Program.
For all contracts, a bid bond in the amount of five percent (5%) of the bid is
required to ensure that the successful bidder enters into a contract with the City.
In addition, a performance bond and a payment bond are required for all services
exceeding $70,000, as defined by M.S.574.26.
261
All contractors, regardless of the amount of contract for services, are required to
complete Department of Revenue Form IC-134 before final payment can be
made. For further assistance with contract and bidding laws, the City Attorney
should be consulted.
All bids shall be received by the City Clerk at the City Hall, unless otherwise
arranged by the City Council (i.e., bids for the sale of bonds are accepted by the
City’s bond advisor.) The date, time and place of the bid opening shall be
published in the legal newspaper of the City, along with the request for bid
proposals. The bids shall be kept in secure place or locked vault until such time
as they opened and read aloud.
Finance Director
For cash management purposes, the Finance Director shall be notified of all
encumbrances or payments to be made in excess of $50,000 as soon as City
staff or the City Council becomes aware of the encumbrance or liability.
Internal Control
All purchases and expenditures are to be organized in such a manner as to
provide the maximum degree of internal control in the most efficient and effective
manner. Specific details are arranged in the City’s internal control policy.
Property Identification and Control
A unique property tag number will be assigned by the Finance Director to be
affixed to all capital equipment purchases and other general equipment
purchases exceeding the amount of $10,000. The Finance Director shall
maintain the official inventory of capital assets, which will be updated on an
annual basis. The Finance Director shall be notified when an asset is to be
removed from service or transferred to another department.
All titles and ownership documentation will be held in the custody of the City
Clerk and will be stored in the City Clerk’s vault. The Finance Director will
compare the official inventory of capital assets against the titles and ownership
documents and the City’s insurance schedules on an annual basis. The City
Administrator is authorized to sign titles and ownership documents to relinquish
ownership of City vehicles and other titled assets.
Purchase Orders
Purchases that are not routine in nature and/or are above the amount of $5,000
shall require a purchase order. Pre-numbered purchase order forms will be
available from the City Finance Director and will include an explanation of the
item or service, the cost of the item or service, and a recommendation of where
the expense should be allocated (coded). The department director and the City
Administrator must sign all purchase orders.
262
Approval of Claims for Payment
All expenditures of any department of the City require final approval of the City
Council before payment. Final approval consists of council action at an official
meeting of the City Council. The following types of expenditures are exceptions
to the above and may be paid upon approval of the City Administrator, provided
that a list of all such claims paid in this manner is presented to the council for
approval at the next regular meeting:
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
Disbursements made from trust and agency funds of the City;
Bond payments including principal, interest, and agent fees;
Payroll;
Appropriations of the City Council approved at a prior meeting;
Registration fees for meetings and seminars where a late charge would be
incurred or a deadline missed if payment was delayed to the next council
meeting;
Postage meter replenishment;
Contract payments for contracts entered into by the City Council that have
specific payment instructions, including construction and development
contracts, with the exception of the final payment;
Payments in which a substantial discount can be realized by timely
payment;
Payments from non-budgetary accounts such as federal and state agency
trust and liability payments (i.e., payroll taxes, sales tax, etc.)
Monthly lease payments on leases entered into by the City Council,
excluding the final payment of a lease-purchase contract;
Employee travel advances, with the appropriate documentation, if
approved by the City Administrator;
Investments;
Bank charges and fees that are automatically deducted from the City’s
checking account;
Monthly sales tax payments to the State of Minnesota;
Automatic payments from the employee flexible spending account;
Emergency expenditures as defined elsewhere in this policy.
ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICY
Purpose
The accounting, auditing and financial reporting policies are designed to maintain
a system of financial monitoring, control and reporting for all operations and
funds in order to provide effective means of ensuring that overall City goals and
objectives will be met and to assure the City’s residents and investors that the
City is well managed and fiscally sound.
Policy
The City will adhere to a policy of full and open public discourse of all financial
activity. The proposed budget will be prepared in a manner to maximize its
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understanding by citizens and elected officials. Copies of financial documents
will be made available to all interested parties. Opportunities will be provided for
full citizen participation prior to adopting the budget.
The City will maintain its accounting records and report on its financial condition
and results of operations in accordance with City, State and federal law and
regulations, and Generally Accepted Accounting Principals (GAAP), and
standards established by the Governmental Accounting Standards Board
(GASB.) Budgetary reporting will be in accordance with City and State budget
laws.
An independent firm of certified public accountants will annually perform a
financial and compliance audit of the City’s financial statements. Their opinions
will be contained in the City’s Comprehensive Annual Financial Report (CAFR.)
As an additional independent confirmation of the quality of the City’s financial
reporting, the City will annually seek to obtain the Government Finance Officers
Association Certificate of Achievement for Excellence in Financial Reporting.
The CAFR will be presented in a way designed to communicate with citizens
about the financial affairs of the City.
INVESTMENT POLICIES
Purpose
The purpose of this policy is to establish specific guidelines the City of Forest
Lake will use in the investment of City funds, including:
¾
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¾
¾
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Investment objectives,
Investment reporting practices,
Designation of appropriate investment instruments,
Criteria for selection of banks and dealers,
Requirements regarding maturities and diversification,
Principles of risk, prudence and ethics,
Responsibilities for the investment function,
Internal controls related to investments.
Policy
It will be the responsibility of the Finance Director and/or City Administrator to
invest City funds in order to attain a market rate of return while preserving and
protecting the capital of the overall portfolio. Investments will be made, based on
statutory constraints, in safe, low-risk instruments.
Scope
The Finance Director and/or City Administrator are responsible for the investing
of all funds in the custody of the City, including but not necessarily limited to, the
General Fund, Special Revenue Funds, Debt Service Funds, Capital Project
Funds, Enterprise Funds and Agency Funds. Unless specified by the City
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Council, investments of the City’s monies will be pooled and invested, with the
resultant investment income accruing to the benefited fund.
Prudence
The standard of prudence to be used by investment officials shall be the “prudent
investor,” and shall be applied in the context of managing the overall portfolio.
Investment officers acting in accordance with this policy, and with Minnesota
Statutes §427.01, et. seq. and Minnesota Statutes §118A.01, et. seq., and
exercising due diligence shall be relieved of personal responsibility for an
individual security’s credit risk or market price changes, provided that reasonable
action is taken to control adverse developments and unexpected deviations are
reported in a timely manner. The Finance Director is expected to display
prudence in the selection of securities, as a way to minimize default risk. No
individual transaction shall be undertaken which jeopardizes the total capital
position of the overall portfolio.
Objectives
There are five main objectives of all investment activities that are prioritized as
follows:
1. Safety
Safety of principal is the foremost objective of the City. Each
investment transaction shall seek to first insure that capital losses are
avoided. The objective will be to mitigate credit risk and interest rate
risk. Credit risk shall be defined as the risk of loss due to failure of the
security issuer or backer. Interest rate risk shall be defined as the risk
that the market value of securities in the portfolio will fall due to
changes in general interest rates.
2. Liquidity
The investment portfolio shall remain sufficiently liquid to meet all
operating requirements that may be reasonably anticipated. This is
accomplished by structuring the portfolio so that securities mature
concurrent with cash needs to meet anticipated demands. It shall be
the policy of the City to emphasize liquidity over yield to meet
disbursement requirements.
3. Diversification
To diversify the investment portfolios by individual financial institution,
government agency, or by corporation in the case of commercial paper
to reduce the exposure to risk or loss. Investment maturity dates
should vary in order to ensure that the City will have money available
when needed.
4. Yield
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The investment portfolio of the City of Forest Lake shall be designed to
attain a market-average rate of return through budgetary and economic
cycles, taking into consideration the city’s investment risk constraints,
cash flow characteristics of the portfolio and prudent investment
principles.
5. Responsibility
To maintain public confidence in the City of Forest Lake, all
participants in the investment process shall seek to act responsibly and
avoid any transaction that might impair the credibility of the City.
Subject to requirements of the above objectives, it is the policy of the City of
Forest Lake to offer financial institutions and companies within the City of Forest
Lake the opportunity to bid on investments; however, the City of Forest Lake will
seek the best investment yields.
Delegation of Authority
Management responsibility for the investment program is hereby delegated from
the City Council to the Finance Director and/or City Administrator, who shall
establish procedures for the operation of the investment program consistent with
this investment policy. Such procedures shall include delegation of authority to
persons responsible for investment transactions. The Finance Director and/or
City Administrator shall be responsible for all transactions undertaken and shall
establish a system of internal controls designed to prevent losses from fraud,
employee error, unanticipated changes in financial markets and imprudent
actions by employees and officers of the City.
Conflict of Interest
Any City official (elected or appointed) involved in the investment process shall
refrain from personal business activity that could conflict, or give the appearance
of a conflict, with proper execution of the investment program or which could
impair his/her ability to make impartial investment decisions.
Authorized Financial Institute and Dealer
In accordance with Minnesota Statutes §118.02, the responsibility for conducting
investment transactions resides with the City Council of the City of Forest Lake.
Also, the Council shall be responsible for designating the depositories of the
funds. Depositories shall be selected through a banking services procurement
process, which shall include a comprehensive review of credit characteristics and
financial history by the Finance Director or reliance on selection criteria by an
independent third party. In selecting depositories, the creditworthiness of the
institutions under consideration shall be examined. The City Council shall
designate depositories after a recommendation from staff.
Only approved security broker/dealers selected by creditworthiness shall be
utilized (minimum capital requirement $10,000,000 and at least five years of
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operation.) These may include “primary” dealers or regional dealers that qualify
under Securities and Exchange Commission Rule 15c3-1 (uniform net capital
rule.)
All financial institutions and broker/dealers must supply the following as
appropriate:
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audited financial statements;
proof of Financial Industry Regulatory Authority (FINRA) certification,
proof of state registration;
completed broker/dealer questionnaire for firms who are not major
regional or national firms;
¾ certification of having read the City’s investment policy.
Broker Representations
Municipalities must obtain from their brokers certain representations regarding
future investments. The City of Forest Lake will provide each broker with
information regarding the municipality’s investment restrictions. Before engaging
in investment transactions with the City of Forest Lake the supervising officer at
the securities broker/dealer shall submit a certification stating that the officer has
reviewed the investment policies and objectives, as well as applicable state laws,
and agrees to disclose potential conflicts of interest or risk to public funds that
might arise out of business transactions between the firm and the City of Forest
Lake. All financial institutions shall agree to undertake reasonable efforts to
preclude imprudent transactions involving the city’s funds.
Authorized and Suitable Investments
MN Statutes, §118A.04, lists all permissible investments for municipalities. This
list establishes the maximum investment risk permitted for a Minnesota
municipality. Even though MN Statutes §118A.04 provides for more instruments
to be used for investing purposes, the following is a listing of investments the City
will be authorized to invest in:
1. Government Securities
Direct obligations of the federal government or its agencies, with the
principal fully guaranteed by the U.S. Government or its agencies.
2. Certificate of Deposit
A negotiable or nonnegotiable instrument issued by commercial banks
and insured up to $100,000, or the amount set, by the Federal Deposit
Insurance Corporation (FDIC).
3. Repurchase Agreement
An investment that consists of two simultaneous transactions, where an
investor purchases securities from a bank or dealer. At the same time, the
selling bank or dealer agrees to repurchase the securities at the same
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price plus interest at some agreed-upon future date.
purchased is the collateral protecting the investment.
The security
4. Prime Commercial Paper
An investment used by corporations to finance receivables. A short-term
(matures in 270 days or less) unsecured promissory note is issued for a
maturity specified by the purchaser. Corporations market their paper
through dealers who in turn market the paper to investors. The City will
only purchase commercial paper issued by U.S corporations or their
Canadian subsidiaries that has been rated highest quality (A1, P1 and F1)
by two of three rating agencies.
5. State or Local Government Securities
Any Security that is a General Obligation of the State of Minnesota or any
of its Municipalities.
6. Statewide Investment Pools
Statewide investment pools that invest in authorized instruments
according to Minnesota Statutes §118A.04, such as the Minnesota
Municipal Money Market (4M) Fund.
7. Money Market Mutual Funds
Money market mutual funds that invest in authorized instruments
according to Minnesota Statutes §118A.04.
Interest-bearing deposits in authorized depositories must be fully insured or
collateralized.
Collateralization
The City funds must be deposited in financial institutions that provide at least
$100,000 in government insurance protection. At no time will deposits in any one
institution exceed the insured amount unless such excesses are protected by
pledged securities. Pledged securities, computed at market value, will be limited
to the following:
1.
2.
3.
United States Treasury bills, notes or bonds that mature within five
years;
Issues of United States government agencies guaranteed by the
United States government;
General obligation securities of any state or local government with
taxing powers which is rated “A” or better, or revenue obligation
securities of any state or local government with taxing powers which is
rated is rated AA or better, provided no single issue exceeds $300,000
with maturities not exceeding five years;
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4.
5.
Irrevocable standby letters of credit issued by Federal Home Loan
Banks accompanied by written evidence that the bank’s public debt is
rated AA or better;
Time deposits that are fully insured by any federal agency.
In order to anticipate market changes and provide a level of security for all funds,
the collateralization level will be 110 percent (110%) of the market value of
principal and accrued interest. Collateral shall be deposited in the name of the
City of Forest Lake, subject to release by the City’s Finance Director. All
certificates of deposit and repurchase agreements purchased by the City shall be
held in third-party safekeeping by an institution designated as primary agent.
The primary agent shall issue a safekeeping receipt to the City listing the specific
instrument rate maturity and other pertinent information. All deposits will be
insured or collateralized in accordance with Minnesota Statutes Chapter 118. No
other collateral except as designated above will be authorized for use as
collateral for City funds.
Safekeeping and Custody
When investments purchased by the City are held in safekeeping by a
broker/dealer, they must provide asset protection of $500,000 through the
Securities Investor Protection Corporation (SIPC) and at least another
$2,000,000 supplemental insurance protection.
Diversification
It is the policy of the City to diversify its investment portfolios to eliminate the risk
of loss resulting from the over concentration of assets in a specific maturity, a
specific issuer, or a specific class of maturities.
The portfolio, as much as possible, will contain both short-term and long-term
investments. The City will attempt to match its investments with anticipated cash
flow requirements. Liquidity is necessary to pay for recurring operations.
Maturities should not be extended beyond the dates necessary to meet these
projected liquidity needs and should be staggered in such a way that avoids over
concentration in a specific maturity sector. Extended maturities may be utilized to
take advantage of higher yields; however, no more than 20% of the total
investment portfolio should extend beyond five (5) years and in no circumstance
should any extend beyond ten (10) years.
The portfolio will reflect diversity by class of maturity and issuer. The following
limits are imposed for investments of a specific class:
1. Commercial Paper
At any one time, no more than 20% of the total portfolio shall consist of
commercial paper investments. Maximum holdings for any one issuer of
commercial paper will be 5% of the total portfolio.
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2. Certificates of Deposit
At any one time, no more than 70% of the total portfolio shall consist of
certificates of deposit. Maximum holdings for any one issuer of a
certificate of deposit will be $100,000, or the amount insured by the
Federal Deposit Insurance Corporation (FDIC), unless collateral is
provided in accordance with this policy and Minnesota Statute Chapter
118. Maximum holdings for any one issuer of collateralized certificates of
deposit will be 5% of the total portfolio.
3. Government Securities
At any one time, no more than 60% of the total portfolio shall be invested
in obligations of the federal government or its agencies.
4. Repurchase Agreements
At any one time, no more than 5% of the total portfolio shall be invested in
repurchase agreements.
5. State or Local Government Securities
At any one time, no more than 20% of the total portfolio shall be invested
in State or local government securities. Maximum holdings for any one
issuer of state or local government securities will be 10% of the total
portfolio.
6. Money Market Funds
At any one time, no more than 25% of the total portfolio shall be invested
in authorized money market mutual funds.
Investment Reporting
The Finance Director shall prepare an investment report at least quarterly,
including a management summary that provides a clear picture of the status of
the current investment portfolio and transactions made over the last quarter. The
investment reporting function shall include requirements for budgetary reporting,
interim reporting, internal reporting, and annual reporting.
1. Budgetary Reporting
As part of the annual budget, interest income shall be estimated for all
funds based on a formal cash flow forecast. This forecast shall take
into account the historical pattern of inflows and outflows of general
fund cash, the adopted fiscal policies and any other pertinent factors
affecting cash flow. The budget document shall explicitly state the
assumptions of the cash flow forecast, the assumed interest rate on
short-term investment and the interest estimated for any long-term
investments.
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2. Interim Reporting
The investment portfolios for the City funds shall be provided to the
Council with the periodic budget versus actual reports that they receive
monthly. These reports shall be sequenced by maturity and shall state
the type of investment, annualized rate of return based on the daily
interest amount. The Finance Director shall summarize any changes
in investment strategy or anticipated variances from the investment
income budgeted as part of monthly reporting process.
3. Internal Reporting
Finance Department procedures shall ensure that investment portfolios
are maintained on the City computer system on a daily basis and
available to management or the City Council at any time. Management
shall be provided investment portfolios monthly together with their
budget versus actual reports.
4. Annual Reporting
Within 90 days of the City’s fiscal year end, the Finance Director shall
prepare a written comprehensive fiscal report on the investment
program and investment activity. This report shall include:
a. A summary of the investment activity and rate of return for the
fiscal year then ended;
b. A discussion of how the year’s investment activity compares to
the stated objectives and the budgeted amount;
c. A detailed comparison of total rate of return with other
benchmarks. Benchmarks for comparison may include: the
Minnesota Municipal Money Market fund; other state investment
pools that have similar investment restrictions; treasury bill rates
that are indicative of a strictly passive investment strategy;
performance indexes, as set forth in the Government Finance
Officers’ monthly publication of the Public Investor (e.g. the 10
bill index); or any other index that may be deemed appropriate;
d. A discussion of the outlook for interest rates and the economic
trend for the upcoming year, investment strategies to be
implemented and budgetary expectations for investment
income.
Investment Committee
The City Council may appoint an investment committee to serve at its pleasure.
The mission of the committee shall be to monitor the City’s investment portfolio
and make recommendations to the Finance Director and/or City Administrator
regarding the same. The committee shall consist of five members defined as
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follows: the City Finance Director, the City Administrator, two City Council
members, and one member of the community who has a background in public
finance and no financial connection with the City. The Finance Director shall
serve as the facilitator of the committee. The committee shall meet as often as it
sees fit, but no less than once per year and no more than once per quarter.
Conclusion
The intent of this policy is to ensure the safety of all City funds. The main goal of
the City will be to achieve a market rate of return while maintaining the safety of
its principal.
Additional Policies
Interest earnings will be credited to the source of the invested monies at the end
of each month based on the average cash balances during that quarter. Market
value adjustments will be credited to the source of the invested monies annually
based on the average cash balances during that year.
FUND BALANCE POLICIES
Purpose
The purpose of the City’s fund balance policies is to establish appropriate fund
balance levels for each fund that is primarily supported by property tax revenues
or user fees. These policies are intended to ensure that adequate resources are
available to meet cash flow needs for City operations and to maintain a stable or
improved credit rating. These policies will also establish specific guidelines for
the classification of fund balances into categories based on the extent of legal
constraints on the funds.
Policy
Classifications:
Governmental funds report fund balances in classifications that disclose
constraints for which amounts in those funds can be spent. These fund balance
classifications apply to Governmental Funds:
Nonspendable – consists of amounts that are not in spendable form, such
as inventories and prepaid items.
Restricted – consists of amounts related to externally imposed constraints
established by creditors, grantors or contributors, or constraints imposed
by state statutory provisions.
Committed – consists of amounts that have internally imposed constraints,
established by resolution of the City Council. The committed amounts
cannot be used for any other purpose unless the Council removes or
changes the specified use by resolution of the City Council.
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Assigned – amounts that are intended to be used for a specific purpose;
intent can be expressed by the City Council or by a delegate of the City
Council.
Unassigned – the residual classification for the general fund and also
reflects negative residual amounts in other funds.
Authorization:
The City Council authorizes the Finance Director and/or City Administrator to
assign fund balance that reflects the City’s intended use of the specified funds.
When both restricted and unrestricted resources are available for use, it is the
City’s policy to use restricted resources first, and then use unrestricted resources
as needed. When unrestricted resources are available for use, it is the City’s
policy to use resources in the following order: 1) committed, 2) assigned, 3)
unassigned.
General Fund:
General Fund resources finance a wide range of governmental functions,
including general government operations, public safety, public works, and parks
and recreation. The City’s goal is to maintain a General Fund unassigned fund
balance of 50 percent of the subsequent year’s total budgeted expenditures in
the General Fund. This is necessary to provide working capital between semiannual property tax settlements.
The fund balance also includes amounts that are legally restricted and amounts
that have been committed by the City Council for specific purposes. Unassigned
fund balance in excess of 50 percent of the next year’s total budgeted
expenditures may be transferred to other funds for the funding of future
improvement projects or equipment purchases. An assignment or restriction of
fund balance may be used to offset revenues earned in one year when
substantial, related services are required to be performed in the next fiscal
period.
Special Revenue Funds:
Special revenue funds typically do not receive property tax revenues.
Expenditures are limited to the resources provided by other revenues. Fund
balances will vary depending upon the timing of projects and expenditures,
especially in the tax increment financing funds. The City’s goal is to maintain a
fund balance in the special revenue funds in an amount sufficient to support the
ongoing, planned operating and/or capital expenditures.
Debt Service Funds:
Typically, the fund balance in a debt service fund is restricted entirely for
servicing the related debt. Any fund balance remaining in a debt service fund
once the debt is fully retired will be transferred to another active debt service
fund.
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Capital Projects Funds:
Fund balances in the capital projects funds will vary annually, depending upon
the timing of the related project(s). In most cases, available funds will be
committed or assigned for a specific project. However, due to the various
phases involved in establishing a project, funds that are not yet committed or
assigned for projects may be presented as unassigned. The City’s goal is to
maintain a fund balance in the capital projects funds in an amount sufficient to
support the ongoing, planned capital expenditures.
Enterprise Funds:
Enterprise funds are designed to be self-supporting from user charges. The
City’s goal is to maintain unrestricted net assets in an amount sufficient to
provide the resources to fund a minimum of 35% of the subsequent year’s
budgeted expenses, plus any debt service payments, in the enterprise funds.
This is necessary to ensure that resources are available for a quarterly billing
cycle, particularly in the Utility Fund. In addition, due to the age of the
infrastructure in the City, a higher fund balance is necessary to fund replacement
programs and address any unplanned contingencies.
Stabilization Arrangements:
Stabilization arrangements are defined as setting aside amounts for use in
emergency situations or when revenue shortages or budgetary imbalances arise.
The City will set aside amounts by resolution as deemed necessary that can only
be expended when certain circumstances under which a need for stabilization
arises. The need for stabilization will only be utilized for situations that are not
expected to occur routinely.
Fund Balance Classifications:
Fund
Category
Committed/Assigned for:
General Fund
Prepaid Items
Contributions and Donations
Remainder
Nonspendable
Committed
Unassigned
Capital Assets
Special Revenue Funds
203 Park Dedication Fund
Park Dedication Fees
Restricted
Veterans Memorial Donations
Committed
Remainder
Assigned
207 Drug/Alcohol Forfeiture Fund
Fines and Forfeitures
Restricted
Remainder
Assigned
210 Tax Increment Financing District #15 Fund
Tax Increment
Restricted
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Veterans Memorial Project
Park Development
Drug & Alcohol Programs
Drug & Alcohol Programs
Remainder
Restricted
212 Economic Development Authority Fund
Taxes
Restricted
Intergovernmental Revenue
Restricted
Contributions & Donations
Committed
Remainder
Assigned
303 Tax Increment Financing District #21 Fund
Tax Increment
Restricted
Remainder
Restricted
312 Tax Increment Financing District #24 Fund
Tax Increment
Restricted
Remainder
Restricted
Economic Development
Economic Development
Debt Service Funds
317 Debt Service
Special Assessments
Remainder
Restricted
Restricted
Capital Projects Funds
211 Capital Improvement Fund
Intergovernmental Revenue
Special Assessments
Charges for Services
Contributions & Donations
Remainder
Restricted
Committed
Committed
Committed
Assigned
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
DEBT POLICIES
Purpose
The debt policies ensure that the City’s debt does not weaken the City’s financial
structure and provides limits on debt to avoid problems in servicing debt. This
policy is critical for maintaining the best possible credit rating.
Policy
The City will not use long-term debt for current operations.
The City will avoid the issuance of short-term debt, such as budget, tax, and
revenue anticipation notes.
The City will confine long-term borrowing to capital improvements, equipment or
projects that have a life of more than 5 years and cannot be financed from
current revenues.
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The City will use special assessments, revenue bonds, and/or any other
available self-liquidating debt measures instead of general obligation bonds
where and when possible, applicable and practical.
The City will pay back debt within a period not to exceed the expected life of the
project.
The City will not exceed 2 percent of the taxable market value of property for
general obligation debt, according to State statutes.
The City will maintain good communications with bond rating agencies about its
financial condition and will follow a policy of full disclosure in every financial
report and bond prospectus. The City will comply with Securities Exchange
Commission (SEC) reporting requirements.
The City will follow a policy of full disclosure on financial reports and bond
prospectus.
The City will refinance or call any debt issue when beneficial for future savings.
CAPITAL EQUIPMENT POLICIES
Purpose
The purpose of the City’s capital equipment program is to plan for the
replacement of obsolete equipment and the purchase of new items without
implementing significant changes in the tax levy.
Policy
The City will plan for the purchase of any equipment costing over $5,000 and a
life of 5 years or more as part of the City’s 5-year capital equipment program.
The City will plan the capital equipment program to assure that funds remain in a
capital equipment fund to accrue interest, and use its reserve policy to provide a
revenue source for the fund and program.
The City will anticipate equipment replacements and additions based on realistic
asset life expectancies and cash balances.
The City will project any future operating costs of purchases into the upcoming
operating budgets. For example, the addition of park equipment might require
more maintenance expenditures in future years.
The City will maintain its assets to protect its capital investment and to minimize
future capital expenditures.
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The City will use the least expensive financing method for all capital equipment
purchases including multiple cost estimates and bids when appropriate and
required by law or the City’s capital and general expenditure policy.
The enterprise funds will contribute on a prorating basis to the purchase of any
assets, when applicable.
Disposal and Acceptance of Fixed Assets
Disposal of capital assets and other City property will occur only at the discretion
and approval of the City Council and will be governed by applicable Minnesota
Statutes. City equipment and other city property may only be disposed of by
trade-in, at a public auction, or by other legally accepted means. Prior to
disposal, all City logos, markings, or asset tags must be removed. The Finance
Director will be notified of the trade or disposal of any City asset.
Acceptance of contributions of capital assets or other property shall be in
accordance with applicable Minnesota Statutes and shall be the responsibility of
the City Council. The Finance Director will be notified of any asset acquired by
means of contribution.
Recording and Depreciating Capital Assets
Capital assets should be recorded and reported at historical cost. When the
historical cost of a capital asset is not practicably determinable, the estimated
historical cost of the asset should be determined by appropriate methods.
Estimated historical cost should be identified in the records, including the basis of
determination. Donated capital assets should be recorded at fair value at the
time of acquisition.
In accordance with Governmental Accounting Standards Board (GASB) 34, fixed
assets will be depreciated over their estimated useful lives unless they are:
¾ Inexhaustible (i.e., land and land improvements, certain works of art and
historical treasures;
¾ Construction work in progress.
For financial reporting purposes, the straight-line method will be used to calculate
depreciation for each capital asset recorded. At the end of the asset’s estimated
life, only the salvage value will remain. For depreciation purposes, the following
guidelines will be used to estimate the useful life of the asset:
Equipment, machinery and vehicles
¾ Appliances
¾ Audio/visual equipment
¾ Business machines/office equipment
¾ Radio, communications equipment
¾ Computer equipment/software
¾ Furniture
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5 years
5 years
5 years
5 years
3 years
10 years
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
Water softeners, heaters, etc.
5 years
Grounds equipment – mowers, etc.
3 years
Machinery
7 years
Tools
5 years
Playground equipment
10 years
Photocopiers
3 years
ATV’s and Snowmobiles
3 years
Motor Vehicles – cars, light trucks
5 years
Light Equipment
5 years
Heavy Trucks
7 years
Heavy Equipment – loaders, graders, etc. 7 years
Buildings and building improvements
¾ Buildings – wood frame
¾ Buildings – brick/block
¾ Buildings – temporary/portable
¾ Roofing
¾ Siding
¾ HVAC/Plumbing/Electrical systems
¾ Fire Suppression
¾ Security systems
¾ Cabling
¾ Floor covering
¾ Carpeting
¾ Elevators
¾ Windows
30 years
40 years
20 years
20 years
20 years
20 years
20 years
10 years
10 years
10 years
5 years
20 years
10 years
Other Improvements
¾ Fencing, gates
¾ Outside sprinkler systems
¾ Athletic fields, bleachers
¾ Septic systems
¾ Swimming pools
¾ Tennis and basketball courts
¾ Fountains
¾ Retaining walls
¾ Outdoor lighting
¾ Monuments
¾ Traffic signals
¾ Light poles
¾ Landscaping and trees
¾ Boat launch pads
10 years
20 years
25 years
20 years
20 years
25 years
20 years
20 years
20 years
10 years
20 years
20 years
20 years
25 years
Infrastructure
¾ Streets, including curb and gutter
¾ Storm drain systems
25 years
25 years
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¾
¾
¾
¾
¾
¾
¾
¾
¾
¾
Parking lots
Sidewalks
Pedestrian bridges
Dams
Paved trails
Street lights
Water/Sewer mains and lines
Water storage facilities
Water supply facilities
Lift stations
25 years
25 years
25 years
40 years
25 years
25 years
75 years
75 years
40 years
20 years
Improvements
Capital asset improvement costs should be capitalized if:
a. The costs exceed the capitalization thresholds, and
b. One of the following criteria is met:
¾ The value of the asset or estimated life is increased by 25%
of the original cost or life period, or
¾ The cost results in an increase in the capacity of the asset,
or
¾ The efficiency of the asset is increased by more than 10% of
its current value.
Otherwise, the cost should be classified as a repair and
maintenance expense under the appropriate department and
expense category.
Capitalization Thresholds
For budget and financial statement purposes, the following capitalization
thresholds are established for each capital asset category:
Land/land improvements
Buildings and building improvements
Machinery and equipment
Vehicles
Infrastructure
Other assets
$
$
$
$
$
$
50,000
50,000
10,000
10,000
50,000
10,000
Capital assets purchased with debt proceeds should be capitalized and
depreciated over their estimated useful life, regardless of the cost.
Contributed Capital
Contributed capital assets should be recorded and depreciated in the same
manner as all other capital assets. In addition, capital assets acquired through
contribution from an outside source should be so identified in the records of the
279
City, including documentation of the actual or estimated value and the basis of
determination. For financial reporting purposes, depreciation for contributed
capital shall be recorded separately from depreciation on all other capital assets.
Vehicle and Equipment Replacement
The depreciation schedule establishes the economic life for plant, vehicles, and
equipment. Depreciable items may also have a technological life, the length of
time before they are considered obsolete. Vehicles and equipment will also have
a service life, the length of time before a unit is no longer able to perform or is no
longer serviceable. This section of the policy establishes a target life cycle age
for each vehicle or equipment classification to be used in determining normal
replacement.
Age is not the sole determining factor when considering replacement. Vehicles
and equipment will be replaced based on the established target life cycle and the
following criteria:
¾
¾
¾
¾
¾
¾
¾
¾
¾
Age and usage
Repair history
Major repair cost
Down time
Parts availability
Budget and financing availability
Application (suitability) of unit
User input
Department Head recommendation
A combination of the above listed criteria will be used to evaluate vehicles and
equipment to determine timing of the replacement items, as related to the
following replacement schedule. After evaluation, items may be replaced sooner
than scheduled, later than scheduled, or repurposed in other areas.
The decision regarding when to replace vehicles and equipment should be based
on optimum replacement timing. The optimum replacement point in the life of the
vehicle is when the decreasing line of depreciation intersects with the increasing
cost of repairs and maintenance. Optimum replacement timing for a vehicle or
equipment item is calculated to the best optimum time in engine hours and time
to achieve the lowest average annual costs during the life of the item.
Additions to the fleet must be justified on the basis of increased work load, public
expectations, or the availability of new technology that reduces overall costs or
improves performance.
Vehicles and equipment not achieving minimum utilization targets will be
considered for elimination without replacement.
280
Vehicle and Equipment Replacement Schedule
Description of
Vehicle or Equipment
Fire Truck Brush Rig
Fire Truck Utility
Fire Airboat
Fire Truck Aerial, Hydraulic
Fire Truck Pumper
Fire Heavy Rescue
Fire Truck Tanker
Fire Truck Ladder
Generator, Portable
Jetter Vacuum Unit Truck
Sweeper
Tractor, Loader, Backhoe
Crawler, Loader
Wheel Loader
Tractor Ag, over 40HP
Motor Grader
Tractor, Loader
Pickup 1 Ton
Truck Plow Under 1 Ton
Truck Crane
Truck Plow Single Axle
Truck Plow Tandem Axle
Tractor Ag 15-20 HP
Skid Steer Loader
Bobcat Utility
Tractor Ag 21HP-40HP
Sport Utility Vehicle
Pickup 1/2 Ton
Pickup 3/4 Ton
Passenger Car
Police Pursuit Cars
Police Investigator Cars
Police SUV's
Mower, Disc
Mower, Commercial Riding
Mower, Flail
Chipper
Roller, Articulating
Snowblower
Roller, Pneumatic
Snowmobile
ATV Skid Mount
Pothole Patch Unit Trailer
Trailer
Life Cycle Target
Years
Usage
10
15
20
25
20
20
30
30
10
10
5,000
10
5,000
12
5,000
12
5,000
12
5,000
12
5,000
15
5,000
10
5,000
10
100,000
10
100,000
10
100,000
12
100,000
12
120,000
10
5,000
12
2,000
12
2,000
12
5,000
10
100,000
10
100,000
10
100,000
10
100,000
3
100,000
7
100,000
7
100,000
10
8
10
10
10
12
15
10
15
20
20
Type of
Equipment
Fire Trucks and Appartus
Fire Trucks and Appartus
Fire Trucks and Appartus
Fire Trucks and Appartus
Fire Trucks and Appartus
Fire Trucks and Appartus
Fire Trucks and Appartus
Fire Trucks and Appartus
Generators and Machinery
Heavy Equipment
Heavy Equipment
Heavy Equipment
Heavy Equipment
Heavy Equipment
Heavy Equipment
Heavy Equipment
Heavy Equipment
Heavy Trucks and Plows
Heavy Trucks and Plows
Heavy Trucks and Plows
Heavy Trucks and Plows
Heavy Trucks and Plows
Light Equipment
Light Equipment
Light Equipment
Light Equipment
Light Trucks and SUV's
Light Trucks and SUV's
Light Trucks and SUV's
Passenger Cars
Police Cruisers
Police Cruisers
Police Cruisers
Tractors, Loaders, Light Equipment
Tractors, Loaders, Light Equipment
Tractors, Loaders, Light Equipment
Tractors, Loaders, Light Equipment
Tractors, Loaders, Light Equipment
Tractors, Loaders, Light Equipment
Tractors, Loaders, Light Equipment
Trailers, ATV's and Snowmobiles
Trailers, ATV's and Snowmobiles
Trailers, ATV's and Snowmobiles
Trailers, ATV's and Snowmobiles
281
Department
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Water/Sewer
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Comm Dev
Police
Police
Police
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Police
Fire
Public Works
Public Works
CAPITAL IMPROVEMENT PROGRAM POLICIES
Purpose
The purpose of the capital improvement policy is to plan for the construction,
replacement and maintenance of the City’s infrastructure with as little impact to
the City’s funds as possible.
Policy
The City will develop a multi-year plan for capital improvements and update it
annually.
The City will identify the estimated cost and potential funding sources for each
capital project.
The City will coordinate development of the capital improvement budget with the
development of the operating budget. Future operating costs associated with
new capital improvements will be projected and included in the operating budget.
The City will use inter-governmental assistance to finance those capital
improvements that are consistent with the capital improvement plan and City
priorities.
The City will maintain all its assets at a level adequate to protect the City’s and its
citizens’ capital investment and to minimize future maintenance and replacement
costs.
Federal, State and other intergovernmental and private funding sources of a
special revenue nature shall be sought out and used as available to assist in
financing capital improvements.
INTERFUND LOAN POLICIES
Purpose
The interfund loan policy provides the parameters by which the City may alleviate
cash shortages in the various City funds with temporary loans from other funds.
Policy
It is the policy of the City Council that interfund loans between the General Fund,
the Special Revenue Funds, the Debt Service Funds, the Capital Projects Funds,
or the Enterprise Funds may be used to alleviate a temporary cash deficiency.
The loan shall be accounted for as a temporary borrowing between funds or
accounts and shall not be available for appropriation or be considered revenue to
the borrowing fund or account. Amounts transferred shall be repaid within 180
calendar days, if possible. Borrowing shall occur only when the fund or account
receiving the money will earn sufficient revenue during the current fiscal year, to
repay the amount transferred. No more than 75 percent of the maximum of
282
moneys held in any fund or account during a current fiscal year may be loaned or
transferred.
Such loans shall not be used to balance the budget of the borrowing fund, nor
shall they deter any function or project for which the loaning fund was
established.
The City Council must adopt a resolution before any interfund loan transaction
takes place. The resolution shall contain the exact amount of the loan, the funds
involved, the purpose of the loan, the specific source of funds for repayment, the
schedule for repayment and the interest rate involved.
RISK MANAGEMENT POLICIES
Purpose
The risk management policy assures proper insurance coverage of City assets
while minimizing risk and cost.
Policy
Insurance policies will be analyzed regularly to assure proper coverage and
deductibles on City assets.
The City will maintain the highest deductible amount considered prudent in terms
of the relationship between the cost of insurance and the City’s ability to sustain
the loss.
The City will solicit a request for proposals for insurance agent services, on
occasion, but at least once every 7 years.
283
GLOSSARY OF TERMS
ACCOUNT: A term used to identify an individual asset, liability, expenditure
control, revenue control, or fund balance.
ACCOUNTING SYSTEM: The total set of records and procedures which are
used to record, classify and report information on the financial status and
operations of an entity.
ACCRUAL BASIS OF ACCOUNTING: The method of accounting under which
revenues are recorded when they are earned and expenditures are recorded
when goods and services are received.
ACTIVITY: A specific and distinguishable line of work performed by one or more
organizational components of a governmental unit for the purpose of
accomplishing a function for which the governmental unit is responsible. For
example “building inspection” is an activity performed in the discharge of the
“public safety” function.
ADOPTION: The formal action taken by the City Council to authorize or approve
the budget.
AD VALOREM: In proportion to value. A basis for levying taxes upon property.
APPROPRIATION: An authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes. An appropriation is
limited in amount to the time it may be expended.
ASSETS: Property owned by a governmental unit that has monetary value.
ASSIGNED FUND BALANCE: amounts in fund balance intended to be used for
a specific purpose. Intent can be expressed by the City Council or by a delegate
of the City Council.
BALANCED BUDGET: A budget in which revenues and other financing sources
are equal to expenditures and other financing uses.
BOND: A written promise to pay (debt) a specified sum of money (principal or
face value) at a specified future date (maturity date) along with periodic interest
paid at a specified percentage of the principal (interest rate). Bonds are typically
used for long-term debt.
BONDED INDEBTEDNESS: Outstanding debt by issuance of bonds, which are
repaid by ad valorem tax, special assessments, or other revenue.
284
BUDGET: A plan of financial operation embodying an estimate of proposed
expenditures for a given period and the proposed means of financing them.
BUDGET DOCUMENT: The official written statement, prepared by the budget
office and supporting staff, which presents the proposed budget to the legislative
body.
BUDGET MESSAGE: A general discussion of the proposed budget presented in
writing as a part of or supplement to the budget document. The budget message
explains principal budget issues against the background of financial experience
in recent years and presents recommendations made by the chief executive and
budget officers.
CAPITAL ASSETS: Assets of significant value and having a useful life of
several years. Capital assets are sometimes called fixed assets.
CAPITAL EXPENDITURES: Expenditures for the acquisition of capital assets or
improvements.
CAPITAL IMPROVEMENT BUDGET: A plan of proposed capital expenditures
and the means of financing them. The capital budget is enacted as part of the
complete annual budget and is normally based on a capital improvement
program.
CAPITAL IMPROVEMENT PROGRAM: A plan for capital expenditures to be
incurred each year over a fixed period of several future years setting forth each
capital project, identifying the expected beginning and ending date for each
project, the amount to be expended in each year, and the method of financing
those expenditures.
CAPITAL OUTLAY: Expenditures for the acquisition of capital assets.
CAPITAL PROJECTS FUND: To account for financial resources to be used for
the acquisition or construction of major capital facilities.
CERTIFIED LEVY: Total tax levy of a jurisdiction certified to the County Auditor.
COMMITTED FUND BALANCE: amounts in fund balance having internally
imposed constraints, established by resolution of the City Council. The
committed amounts cannot be used for any other purpose unless the Council
removes or changes the specified use by resolution of the City Council.
COMPREHENSIVE PLAN: A defined land use and zoning plan developed by
the City.
285
CONTINGENCY ACCOUNT: A budgetary reserve set aside for emergencies or
unforeseen expenditures not otherwise in the budget.
DEBT: An obligation resulting from the borrowing of money or from the purchase
of goods and services.
DEBT LIMIT: The maximum amount of gross or net debt that is legally
permitted.
DEBT MARGIN: The amount of available debt that may be issued by a
governmental unit before reaching its debt limit.
DEBT SERVICE: Payment of interest and repayment of principal to holders of a
government’s debt instruments.
DEBT SERVICE FUNDS: To account for the accumulation of resources for
payment of general long-term debt.
DEFICIT: The excess of an entity’s liabilities over its assets, or the excess of
expenditures or expenses over revenues during a single accounting period.
DEPARTMENT: Basic organizational unit of government responsible for
carrying out related functions.
DEPRECIATION: Expiration in the service life of capital assets attributable to
wear and tear, deterioration, action of the physical elements, inadequacy, or
obsolescence; that portion of the cost of a capital asset which is charged as an
expense during a particular period.
ENTERPRISE FUNDS: To account for operations that are financed and
operated in a manner similar to a private business enterprise, where the intent of
the governing body is that the cost of providing services are to be recovered
primarily on a user-charge basis to the general public.
ESTIMATED MARKET VALUE: Represents the selling price of a property if it
were on the market. Estimated market value is converted to tax capacity before
taxes are levied.
EXPENDITURE: Where accounts are kept on the accrual or modified accrual
basis of accounting, the cost of goods received or services rendered whether
cash payments have been made or not.
FISCAL DISPARITIES: A Minnesota law enacted in 1975 that provides for the
pooling of 40 percent of all new commercial and industrial property valuation in
the seven county metropolitan area and then redistributed to taxing jurisdictions
according to specific criteria.
286
FISCAL POLICY: A government’s policies with respect to revenues, spending,
and debt management as these relate to government services, programs, and
capital investment. Fiscal policy provides an agreed-upon set of principals for
the planning and programming of budgets and their funding.
FISCAL YEAR: The budget and accounting year that begins on the first day of
January and ends on the last day of December of each year.
FULL FAITH AND CREDIT: A pledge of the general taxing power of a
government to repay debt obligations (typically used in reference to bonds.)
FULL-TIME EQUIVALENT (FTE): The number of employee hours (2080)
needed to be equal to one full-time employee. Several part-time employees may
be combined to make one full-time equivalent.
FUNCTION: A group of related activities aimed at accomplishing a major service
or regulatory program for which the government unit is responsible.
FUND: An independent fiscal and accounting entity with a self-balancing set of
accounts recording cash and/or other resources together with all related
liabilities, obligations, reserves, and equities that are segregated for the purpose
of carrying on specific activities or attaining certain objectives.
FUND BALANCE: The difference between a fund’s assets and liabilities (the
equity) in governmental funds.
GENERAL FUND: Accounts for the general operations of the City and all
financial resources except those to be accounted for in another fund.
GENERAL GOVERNMENT: A set of accounts to which are charged the
expenditures for operating the City.
GENERAL OBLIGATION (G.O.) BONDS: When a government pledges its full
faith and credit to the repayment of the bonds it issues, then those bonds are
general obligation (G.O.) bonds. Sometimes the term is also used to refer to
bonds that are to be repaid from taxes and other general revenues.
GOAL: A statement of broad direction, purpose or intent based on the need of a
community. A goal is general and timeless; that is, it is not concerned with a
specific achievement in a given period.
GOVERNMENTAL FUND TYPE: Funds used to account for the acquisition, use
and balances of expendable financial resources and the related current liabilities,
except those accounted for in proprietary funds and fiduciary funds. In essence,
these funds are accounting segregation of financial resources. Under current
287
generally accepted accounting principles (G.A.A.P.), there are four governmental
fund types: general, special revenue, debt service, and capital projects.
GRANT: A contribution of assets by one governmental unit or other organization
to another. Grants are usually made for specified purposes.
IMPROVEMENT BONDS: Bonds payable from the proceeds of special
assessments from properties benefiting from an improvement.
IMPROVEMENTS: Buildings, structures, and other attachments or annexations
to land which are intended to remain attached or annexed, such as sidewalks,
trees, drains, and sewers.
INFRASTRUCTURE: Assets that are immovable and of value only to the
governmental unit (i.e. roads, gutters, sewer lines.)
INTERFUND TRANSFERS: Amounts transferred from one fund to another.
INTERGOVERNMENTAL REVENUES: Revenues from other governments in
the form of grants, entitlements, or shared revenues.
INVESTMENTS: Securities held for the production of income in the form of
interest.
LEVY: To impose taxes, special assessments, or service charges for the
support of governmental activities. The total amount of taxes, special
assessments, or service charges imposed by a governmental unit.
LINE ITEM: A specific item or group of similar items defined by detail in a unique
account in the financial records.
LOCAL GOVERNMENT AID (L.G.A.): Intergovernmental revenue from the
state to municipalities to help fund general expenditures.
LONG-TERM DEBT: Debt with a maturity of more than one year after the date
of issuance.
MARKET VALUE HOMESTEAD CREDIT (M.V.H.C.): A form of state paid
property tax relief for owner occupied homes.
MARKET VALUE AGRICULTURAL CREDIT: A form of state paid property tax
relief for farm property.
MATURITIES: The dates on which the principal or stated values of investments
or debt obligations mature and may be reclaimed.
288
MODIFIED ACCRUAL BASIS OF ACCOUNTING: The basis of accounting
under which expenditures other than accrued interest on general long-term debt
are recorded at the time liabilities are incurred and revenues are recorded when
received in cash except for material and/or available revenues, which should be
accrued to reflect properly the tax levied and revenue earned.
NET ASSETS: Total assets minus total liabilities. Equivalent to net worth of a
company.
NONSPENDABLE FUND BALANCE: amounts in fund balance that are not in
spendable form, such as inventories and prepaid items.
OBJECT OF EXPENDITURE: Expenditure classifications based upon the types
or categories of goods and services purchased.
OBJECTIVE: Desired output oriented accomplishments, which can be
measured and achieved within a given time frame.
OPERATING BUDGET: A plan of financial operation embodying an estimate of
proposed expenditures for the calendar year and the proposed means of
financing them.
OPERATING TRANSFER: Routine and/or recurring transfers of assets between
funds.
PROGRAM: A group of related activities performed by one or more
organizational units for the purpose of accomplishing a function for which the
governmental unit is responsible.
PROPRIETARY FUNDS: Those accounts which show actual financial position
and operation, such as actual assets, liabilities, reserves, fund balances,
revenues, and expenditures, as distinguished from budgetary accounts.
REFUNDING BONDS: Bonds issued to retire bonds already outstanding.
RESERVE: An account used for recording a portion of the fund balance which
must be segregated for some future use and which is, therefore, not available for
further appropriation or expenditure.
RESOLUTION: A special or temporary order of a legislative body; an order of a
legislative body requiring less legal formality than an ordinance or statute.
RESTRICTED FUND BALANCE: amounts in fund balance related to externally
imposed constraints established by creditors, grantors or contributors, or
constraints imposed by State statutory provisions.
289
RETAINED EARNINGS: An equity account reflecting the accumulated earnings
of the City’s proprietary (enterprise) funds.
REVENUE: The term designates an increase to a fund’s assets which: does not
increase a liability; does not represent a repayment of an expenditure already
made; does not represent a cancellation of certain liabilities; and does not
represent an increase in contributed capital.
REVENUE BOND: A bond that is backed by a particular revenue source such
as water user fees.
SPECIAL ASSESSMENT: A compulsory levy made by a local government
against certain properties to defray part or all of the cost of a specific
improvement or service which is presumed to be of general benefit to the public
and of special benefit to such properties.
SPECIAL REVENUE FUND: To account for revenue derived from specific
revenue sources that are legally restricted for specific purposes.
TAX CAPACITY: An amount determined by a percentage of a property’s market
value, which is then applied to the tax rates of taxing jurisdictions affecting the
property to determine the amount of property taxes owed.
TAX CAPACITY RATE: Tax rate applied to tax capacity to generate property
tax revenue. The rate is obtained by dividing the property tax levy by the
available tax capacity.
TAX CLASSIFICATION RATE: Rate at which estimated market values are
converted into the property tax base. The classification rates are assigned to
properties depending on their type (residential, commercial, farm, etc.) and, in
some cases there are two tiers of classification rates, with the rate increasing as
the estimated market value increases.
TAX INCREMENT FINANCING (T.I.F.): Financing tool originally intended to
combat severe blight in areas, which would not be redeveloped “but for” the
availability of government subsidies derived from locally generated property tax
revenues.
TAXES: Compulsory charges levied by a governmental unit in a trust capacity or
as an agent for individuals, private organizations, other governments and/or other
funds.
TRUST AND AGENCY FUNDS: Funds used to account for assets held by a
government in trust capacity or as an agent for individuals, private organizations,
other governments and/or other funds.
290
UNASSIGNED FUND BALANCE: the residual classification for the General
Fund and also reflects negative residual amounts in other funds.
WORKING CAPITAL: Funds available for day to day operations. Generally the
formula for working capital is current assets minus current liabilities.
ACRONYMS:
BMP
CAFR
CD
CIP
CP
CPI
CR
CSAH
EDA
EMV
FHLBC
FNMA
FTE
GAAP
GASB
GDP
GFOA
GO
IPD
ISO
LGA
MCES
MPCA
MS4
MVHC
NPDES
NTC
PT
SAC
SCBA
T-Bill
TIF
WAC
Best Management Practice
Comprehensive Annual Financial Report
Certificate of Deposit
Capital Improvement Plan
Commercial Paper
Consumer Price Index
County Road
County State Aid Highway
Economic Development Authority
Estimated Market Value
Federal Home Loan Bank Corporation
Federal National Mortgage Association
Full Time Equivalent
Generally Accepted Accounting Principles
Government Accounting Standards Board
Gross Domestic Product
Government Finance Officers Association
General Obligation
Implicit Price Deflator
Insurance Services Office
Local Government Aid
Metropolitan Council Environmental Services
Minnesota Pollution Control Agency
Municipal Separate Storm Sewer System
Market Value Homestead Credit
National Pollutant Discharge Elimination System
Net Tax Capacity
Part-time
Sewer Availability Charge
Self Contained Breathing Apparatus
U.S. Treasury Bill
Tax Increment Financing
Water Availability Charge
291
(THIS PAGE LEFT BLANK INTENTIONALLY.)
Section VII
Budget Detail
(THIS PAGE LEFT BLANK INTENTIONALLY.)
BUDGET DETAIL
REVENUES
(THIS PAGE LEFT BLANK INTENTIONALLY.)
CITY OF FOREST LAKE, MN
REVENUE DETAIL 2013 BUDGET
Account Number
2011
Actual
Description
2012
Budget
2012
Estimated
2013
Adopted
GOVERNMENTAL FUNDS:
101
101-49-9200-31010
101-49-9200-31400
GENERAL FUND
TAXES
AD VALORUM TAXES
PAYMENT IN LIEU OF TAXES
TAXES
$
6,629,742
21,064
6,650,806
$
6,889,395
5,000
6,894,395
$
6,840,000
6,840,000
$
6,756,159
6,756,159
101-41-1400-32110
101-41-1400-32170
101-41-1400-32182
101-41-1400-32185
101-41-1910-32215
101-41-1910-32271
101-42-2300-32250
101-42-2400-32150
101-42-2400-32210
101-42-2400-32211
101-42-2400-32215
101-42-2400-32220
101-42-2400-32230
101-42-2400-32255
101-42-2700-32240
101-43-3100-32262
101-43-3100-32263
LICENSES & PERMITS
LIQUOR LICENSES
CORPORATE LICENSES
TOBACCO LICENSES
GAMBLING PERMITS
COM DEV/SIGN PERMITS & LICENSE
PLANNING & ZONING PERMITS
FIRE INSPECTION PERMITS
MASTER GAS INSTALLER LICENSE
BUILDING PERMITS
BUILDING PERMIT PENALTIES
SIGN PERMITS
GAS INSTALL/HEATING PERMITS
PLUMBING PERMITS
BUILDING /FIRE SPRINKLER FEES
DOG LICENSE/ANIMAL CONTROL
STREET OPENING LICENSE
EXCAVATING LICENSE
LICENSES & PERMITS
38,117
9,209
6,750
700
16,700
8,346
3,050
151,700
310
475
17,743
21,927
4,260
2,108
250
150
281,794
40,000
5,000
6,500
700
19,000
10,000
3,500
150,000
500
500
22,000
16,000
3,000
2,100
100
100
279,000
37,825
6,200
6,500
750
925
13,000
8,000
3,250
165,300
50
50
15,200
20,200
6,000
1,600
50
100
285,000
39,000
6,000
6,500
700
18,000
10,000
3,500
150,000
300
500
20,000
20,000
4,000
2,100
200
280,800
101-42-2100-33160
101-42-2100-33400
101-42-2100-33401
101-42-2100-33416
101-42-2200-33165
101-42-2200-33433
101-42-2250-33420
101-42-2500-33160
101-42-2500-33435
101-43-3100-33418
101-43-3236-33450
101-43-3261-33400
101-45-5120-36250
101-49-9200-33401
101-49-9200-33402
101-49-9200-33404
101-49-9200-33405
101-49-9200-33430
INTERGOVERNMENTAL REVENUE
FED GRANT/POLICE OFFICER OJT
STATE GRANTS/POLICE
STATE OF MN/PUB SAFETY BENEFIT
STATE AID/POLICE REIMB TRAING
FIRE/FEDERAL GRANTS
STATE OF MN/REIMB FIRE
STATE FIRE RELIEF PENSION AID
FEDERAL EMERGENCY MANAGEMENT
STATE OF MN/EMERG MANAGEMENT
STATE AID/STREET MAINTENANCE
WASHINGTON CO RECYCLING GRANT
WEED HARVESTER/STATE GRANTS
LOCAL GVNM'T GRANTS-AIDS/PARKS
LOCAL GOVERNMENT AID (LGA)
LOCAL PERFORMANCE AID
ST MN / MV AG CREDIT
MARKET VALUE CREDIT MH & PY
STATE AID/PERA AID
INTERGOVERNMENTAL REVENUE
36,033
14,343
14,914
159,651
1,500
90,503
206,916
33,820
2,249
2,573
2,567
5,789
570,858
20,000
12,000
15,000
170,000
88,000
225,000
36,000
3,000
5,789
574,789
21,000
11,218
15,547
146,711
5,869
91,102
12,481
276,829
33,820
22,650
2,598
2,586
5,789
648,200
20,000
15,000
15,000
165,000
90,500
25,000
275,000
35,000
2,500
2,500
5,700
651,200
10,000
30,000
10,000
30,000
10,000
30,000
10,000
30,000
101-41-1400-34097
101-41-1400-34098
CHARGES FOR SERVICES
FIRE ADMINISTRATION FEES
RENTAL/FIRE STATION
292
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
101-41-1400-34100
101-41-1400-34101
101-41-1400-34106
101-41-1400-34107
101-41-1400-34113
101-41-1410-34110
101-41-1910-34105
101-42-2100-34203
101-42-2100-34204
101-42-2100-34205
101-42-2100-34790
101-42-2100-34791
101-42-2200-34501
101-42-2300-34501
101-42-2400-34104
101-42-2400-34106
101-42-2400-34503
101-43-3100-34103
101-43-3100-34114
101-43-3150-34325
101-43-3150-34326
101-43-3160-34320
101-45-5120-34118
101-45-5130-34102
RENTAL/CITY HALL
RENTAL/YSB
CHARGES;COPIES,NOTARY
ASSESSMENT SEARCH CHARGES
OTHER MISC CHARGES FOR SERVICE
ELECTION FILING FEES
SALE OF MAPS & ZONING BOOKS
POLICE REPORTS & APP TEST FEES
OTHER POLICE SERV REIMBURSEMNT
SCHOOL SECURITY/POLICE LIAISON
INVESTIGATIONS/LICENSE APPS
WASH CO/REIMB POLICE
FIRE PROTECTION/COLUMBUS
FIRE INSP/COLUMBUS FEES
BLDG PERMIT PLAN CHECK FEES
BLDG/CHARGES, COPIES, NOTARY
INSPECTIONS/SCANDIA CHARGES
TOWER ANTENNA RENTAL
STREETS/CHARGES FOR SERVICES
STORM/RES CHARGES FOR SERVICE
STORM/COMM CHARGES FOR SERVIC
STREET LIGHTS/CHARGES FOR SERV
PARKS/FARMER'S MARKET FEES
GOLF COURSE/LEASES
CHARGES FOR SERVICES
4,800
3,528
226
1,725
47
580
705
2,058
174,481
1,725
4,549
174,388
5,947
59,074
978
2,276
50,073
2,353
313,250
64,209
5,108
912,079
6,000
3,400
50
1,000
100
50
100
1,000
3,000
175,000
2,500
2,500
185,000
10,000
60,000
100
50,000
4,000
200,000
5,000
10,000
758,800
4,800
3,400
25
3,000
125
35
820
177,900
900
2,000
175,000
78,190
100
15,000
52,435
2,250
275,000
35,000
4,219
301
870,500
5,000
3,500
100
1,500
100
100
900
2,500
178,000
2,000
2,500
180,000
5,000
60,000
100
3,000
53,000
2,500
200,000
80,000
5,000
300
825,100
101-42-2100-35101
101-42-2100-35102
101-42-2100-35103
101-42-2100-35104
101-42-2100-35105
FINES AND FORFEITS
COURT FINES/PROSECUTION
LOCKOUT FEES
LIQUOR/TOBACCO VIOLATION FEES
AUCTION PROCEEDS
POLICE/ADMINISTRATIVE FINES
FINES AND FORFEITS
144,123
4,805
800
2,785
50
152,563
140,000
5,500
1,000
2,500
1,000
150,000
153,847
4,800
100
1,203
50
160,000
145,000
5,000
800
2,500
100
153,400
101-41-1110-36240
101-41-1320-36240
101-41-1400-36215
101-41-1400-36240
101-41-1940-36240
101-42-2100-36232
101-42-2100-36240
101-42-2200-36235
101-42-2200-36249
101-42-2500-36240
101-43-3100-35104
101-43-3100-36240
101-43-3160-36240
101-43-3261-36230
101-43-3261-36240
101-45-5120-36234
101-45-5200-36240
101-46-6625-36240
101-49-9200-36210
MISCELLANEOUS REVENUE
COUNCIL/MISC REFUNDS & REIMB
ADMINISTRATOR/REFUNDS & REIMB
CABLE TV ADMINSTRATIVE FEES
MISC REFUNDS/REIMBURSEMENTS
GOVT BLDGS/REFUNDS & REIMB
DONATIONS - POLICE
MISCELLANEOUS REFUNDS & REIMBU
DONATIONS/FIRE
FIRE REFUNDS & REIMBURSEMENTS
REFUNDS & REIMB/EM MGMT
AUCTION PROCEEDS
STREETS/REFUNDS & REIMB
STREET LIGHTS/REFUNDS & REIMB
WEED HARVESTER/DONATIONS
WEED HARVESTER REFUNDS & REIMB
PARK-MISC CONTRIBUTIONS/DONATN
PARK MAINT/REFUNDS & REIMB
SR CENTER/REFUNDS & REIMB
INTEREST EARNINGS/GENERAL FUND
MISCELLANEOUS REVENUE
20
12,078
34,675
2,851
691
22,463
8,851
23,553
685
630
4,318
2,159
13,423
6,511
38
3,794
39,397
176,135
12,200
20,000
2,000
2,000
2,000
12,000
5,000
45,000
100,200
278
12,200
60,253
4,820
2,300
1
1,304
4,192
8,900
2,352
5,001
22,000
123,600
12,000
20,000
2,000
2,000
2,000
12,000
5,000
40,000
95,000
293
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
101-42-2100-36243
101-45-5120-36243
101-49-9200-39101
101-49-9200-39102
101-49-9200-39315
OTHER FINANCING SOURCES
POLICE/INSURANCE RECOVERIES
PARK PROG/INSURANCE RECOVERIES
SALE OF GENERAL FIXED ASSETS
EQUIPMENT CERTIFICATE PROCEEDS
TRANSFERS INTO FUND/GENERAL
OTHER FINANCING SOURCES
101
GENERAL FUND
$
9,159,155
$
9,378,184
$
9,563,856
$
8,816,659
203
PARK DEDICATION FUND
CHARGES FOR SERVICES
PARK DEDICATION/FINANCE CHARGE $
CHARGES FOR SERVICES
665
665
$
-
$
588
588
$
-
203-45-5200-34116
16,901
398,019
414,920
6,000
565,000
50,000
621,000
2,419
1,452
7,685
575,000
50,000
636,556
5,000
50,000
55,000
203-45-5120-36101
203-45-5120-36230
203-45-5120-36231
203-45-5120-36240
203-49-9200-36210
MISCELLANEOUS REVENUE
PARK DEDICATION FEES
DONATIONS & CONTRIBUTIONS
DONATIONS/VETERANS MEMORIAL
REFUNDS & REIMBURSEMENTS
INTEREST EARNINGS
MISCELLANEOUS REVENUE
203
PARK DEDICATION FUND
$
138,439
$
128,500
$
21,800
$
12,300
207
DRUG FORFEITURE FUND
INTERGOVERNMENTAL REVENUE
DRUG FORFEITURE/FEDERAL GRANTS $
INTERGOVERNMENTAL REVENUE
-
$
-
$
4,782
4,782
$
-
207-42-2150-33160
78,834
8,312
48,676
1,953
137,774
207-42-2150-34113
CHARGES FOR SERVICES
REVENUE DRUG/ALCOHO FORFEITURE
CHARGES FOR SERVICES
207-49-9200-36210
MISCELLANEOUS REVENUE
INTEREST EARNINGS/DRUG FORFEIT
MISCELLANEOUS REVENUE
207
DRUG FORFEITURE FUND
210
T.I.F. #15 EVERTON PARK 2 FUND
TAXES
AD VALORUM TAXES
TAXES
210-49-9200-31010
120,000
7,500
1,000
128,500
2,083
12,503
3,514
2,830
283
21,212
10,000
1,800
500
12,300
33,395
33,395
32,000
32,000
36,000
36,000
30,000
30,000
889
889
750
750
300
300
500
500
$
34,283
$
32,750
$
41,082
$
30,500
$
260,080
260,080
$
270,000
270,000
$
292,000
292,000
$
290,000
290,000
210-49-9200-36210
MISCELLANEOUS REVENUE
INTEREST EARNINGS/T.I.F. #15
MISCELLANEOUS REVENUE
210
T.I.F. #15 EVERTON PARK 2 FUND
$
277,964
$
275,000
$
303,000
$
290,000
211
CAPITAL IMPROVEMENT FUND
TAXES
SPECIAL ASSESSMENT/PRINCIPAL
$
216,444
$
180,000
$
160,000
$
90,000
211-43-3100-31200
17,884
17,884
294
5,000
5,000
11,000
11,000
-
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
211-49-9200-31010
211-49-9200-31210
211-49-9200-31800
AD VALORUM TAXES
SPECIAL ASSESSMENT/INTEREST
FRANCHISE FEES
TAXES
0
57,569
274,013
35,000
215,000
30,000
190,000
15,000
700,000
805,000
211-43-3100-33136
211-43-3100-33137
INTERGOVERNMENTAL REVENUE
COUNTY AID
STATE AID
INTERGOVERNMENTAL REVENUE
680,747
680,747
150,000
150,000
830,487
830,487
-
211-43-3100-34111
211-43-3100-34113
211-43-3100-34114
211-43-3100-34116
CHARGES FOR SERVICES
ESCROW-LEGAL/ENG COSTS
DEVELOPER AGRMT CONTRIBUTIONS
CHARGES FOR SERVICES
CAP IMP FINANCE CHARGES
CHARGES FOR SERVICES
7,083
67,515
859
75,457
-
26,068
926
3,006
30,000
-
211-43-3100-36240
211-49-9200-36210
211-49-9200-36240
MISCELLANEOUS REVENUE
MISC REFUNDS/REIMBURSEMENTS
INTEREST EARNINGS/CAP IMP
REF/REIMB INTERFUND NOTE PMTS
MISCELLANEOUS REVENUE
31,497
31,497
30,000
30,000
54,405
22,000
76,405
20,000
20,000
211-49-9200-39315
OTHER FINANCING SOURCES
CAP IMP/ OP TRANSFERS IN
OTHER FINANCING SOURCES
221,052
221,052
-
-
-
211
CAPITAL IMPROVEMENT FUND
212
ECONOMIC DEVELOPMENT FUND
TAXES
EDA/AD VAL TAXES
TAXES
212-49-9200-31010
$
1,282,766
$
395,000
$
1,126,892
$
825,000
$
9,837
9,837
$
25,000
25,000
$
25,000
25,000
$
27,230
27,230
212-46-1920-33460
212-49-9200-33404
INTERGOVERNMENTAL REVENUE
EDA/MET COUNCIL HOUSING GRANT
ST MN / MV AG CREDIT
INTERGOVERNMENTAL REVENUE
100,000
100,000
-
10
10
-
212-46-1920-36230
212-49-9200-36210
MISCELLANEOUS REVENUE
EDA/CONTRIBUTIONS & DONATIONS
INTEREST EARNINGS/ECON DEV
MISCELLANEOUS REVENUE
5,307
1,963
7,270
1,000
1,000
400
500
900
1,000
1,000
212
ECONOMIC DEVELOPMENT FUND
303
T.I.F. #21 LEGION MALL FUND
TAXES
AD VALORUM TAXES
TAXES
303-49-9200-31010
303-46-1920-34300
303-49-9200-33403
$
117,108
$
26,000
$
25,910
$
28,230
$
759,298
759,298
$
700,000
700,000
$
770,000
770,000
$
770,000
770,000
INTERGOVERNMENTAL REVENUE
STATE GRANTS
ST MN/MARKET VALUE CREDITS
INTERGOVERNMENTAL REVENUE
1,155
1,155
295
100,000
1,000
101,000
52,864
52,864
1,100
1,100
Account Number
Description
303-46-1920-36240
303-49-9200-36210
MISCELLANEOUS REVENUE
MISC REFUNDS & REIMBURSEMENTS
INTEREST EARNINGS/T.I.F. #21
MISCELLANEOUS REVENUE
303
T.I.F. #21 LEGION MALL FUND
312
T.I.F. #24 SETTERHOLM'S FUND
TAXES
AD VALORUM TAXES
TAXES
312-49-9200-31010
2011
Actual
2012
Budget
17,399
17,399
2012
Estimated
500
500
2013
Adopted
-
300
300
$
777,851
$
801,500
$
822,864
$
771,400
$
19,804
19,804
$
19,000
19,000
$
-
$
-
312-49-9200-36210
MISCELLANEOUS REVENUE
INTEREST EARNINGS/88 IMP BOND
MISCELLANEOUS REVENUE
312
T.I.F. #24 SETTERHOLM'S FUND
$
20,054
$
19,150
$
60
$
-
317
DEBT SERVICE FUND
TAXES
SP ASMT PRINCIPAL
DEBT SERVICE/AD VALOREM TAXES
TAXES
$
17,000
17,000
$
113,805
113,805
$
113,000
113,000
$
230,580
230,580
317-43-3100-31200
317-49-9200-31010
250
250
317-49-9200-36210
MISCELLANEOUS REVENUE
INTEREST EARNINGS/GO CROSSOVER
MISCELLANEOUS REVENUE
317-49-9200-39102
OTHER FINANCING SOURCES
DEBT SERVICE/BOND PROCEEDS
OTHER FINANCING SOURCES
317
DEBT SERVICE FUND
TOTAL GOVERNMENTAL FUNDS
$
150
150
60
60
-
-
-
-
-
325,000
325,000
-
439,149
439,149
-
342,000
$
113,805
$
552,149
$
230,580
$ 12,149,620
$ 11,169,889
$ 12,457,614
$ 11,004,669
$
$
$
$
ENTERPRISE FUNDS:
612
612-49-9200-31010
612-49-9200-31210
AIRPORT FUND
TAXES
AIRPORT/AD VALOREM TAXES
AIRPRT IND PK/SP ASMT INTEREST
TAXES
612-49-9810-33430
612-49-9810-33437
INTERGOVERNMENTAL REVENUE
AIRPORT/ST OF MN GRANT
AIRPORT/ST MN GRANTS
INTERGOVERNMENTAL REVENUE
612-49-9200-36210
612-49-9200-36230
612-49-9810-36240
MISCELLANEOUS REVENUE
INTEREST EARNINGS/AIRPORT
AIRPORT/DONATIONS
MISC REFUNDS/REIMBURSEMENTS
MISCELLANEOUS REVENUE
296
2,391
2,391
138,328
1,000
139,328
137,000
49,671
186,671
148,137
148,137
3,800
16,174
19,974
3,800
3,800
3,800
3,800
3,800
3,800
224
537
50
811
-
600
61
661
-
Account Number
Description
612-49-9810-38024
PROPRIETARY FUND REVENUES
ADM CHARGES FOR SERVICES
PROPRIETARY FUND REVENUES
612-49-9810-38020
612-49-9810-38021
612-49-9810-38022
612-49-9810-38023
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
200
200
-
-
-
OTHER PROPRIETARY FUND REVENUE
AIRPORT HANGAR RENT
AIRPORT HANGAR ASMT
AIRPORT AGRI RENT
AIRPORT AV-GAS SALES
OTHER PROPRIETARY FUND REVENUE
30,396
3,847
24,001
36,791
95,035
31,000
3,500
12,000
34,000
80,500
29,674
7,222
24,967
57,359
119,222
32,000
5,000
40,000
77,000
612-49-9200-39101
612-49-9200-39315
OTHER FINANCING SOURCES
SALE OF GENERAL FIXED ASSETS
TRANSFERS FROM OTHER FUNDS
OTHER FINANCING SOURCES
3,864
27,942
31,806
-
-
-
612
AIRPORT FUND
613
GOLF COURSE FUND
MISCELLANEOUS REVENUE
INTEREST EARNINGS/GOLF COURSE
MISCELLANEOUS REVENUE
613-49-9200-36210
$
150,217
$
223,628
$
310,354
$
228,937
$
503
503
$
-
$
-
$
-
613-49-9830-38040
OTHER PROPRIETARY FUND REVENUE
GOLF COURSE LEASES
OTHER PROPRIETARY FUND REVENUE
613
GOLF COURSE FUND
$
504
$
-
$
-
$
-
631
WATER & SEWER UTILITY FUND
TAXES
SPECIAL ASSESSMENT/INTEREST
SPECIAL ASSESSMENT/PRINCIPAL
TAXES
$
42,678
4,155
46,833
$
15,000
15,000
$
12,000
12,000
$
10,000
10,000
631-49-9200-31210
631-49-9420-31200
631-49-9450-34114
CHARGES FOR SERVICES
SEWER/CHARGES FOR SERVICES
CHARGES FOR SERVICES
631-49-9200-36210
631-49-9200-36220
631-49-9420-36240
631-49-9440-36240
631-49-9450-36240
MISCELLANEOUS REVENUE
INTEREST
NON-OPRTG/DEVLPRS INSTLD UTIL
REFUNDS & REIMBURSEMENTS
WATER ADM/REFUNDS & REIMB
SEWER/REFUNDS & REIMB
MISCELLANEOUS REVENUE
631-49-9420-37100
631-49-9420-37101
631-49-9420-37102
631-49-9420-37104
631-49-9420-37105
631-49-9420-37106
1
1
PROPRIETARY FUND REVENUES
WATER RESIDENTIAL USAGE SALES
WATER COLLECTIONS/LEAD TESTING
W & S COLLECTIONS/MISC CHARGES
WATER/SEWER PENALTIES
WATER/SEWER CERTIFICATION FEE
WATER PENALTIES
297
-
-
-
-
-
134
134
-
38,229
768,534
880
14,311
1,118
823,072
20,000
20,000
20,000
8,016
20
1,181,673
1,209,709
20,000
20,000
1,123,074
24,307
10,918
23,518
33,898
-
1,320,000
24,000
10,000
25,000
45,000
-
1,100,000
24,000
8,000
14,993
40,000
15,000
1,035,000
24,000
10,000
25,000
40,000
-
Account Number
Description
631-49-9420-37110
631-49-9420-37151
631-49-9420-37170
631-49-9420-37172
631-49-9420-37174
631-49-9450-37150
631-49-9450-37200
631-49-9450-37210
631-49-9450-37270
631-49-9450-37273
631-49-9450-37274
COMMERCIAL WATER USAGE SALES
WATER HOOKUP/INSPECTION
WAC CHARGES
WATER METER SALES
WATER TRUNK CHARGES
SEWER HOOKUP/INSPECTION
SEWER RESIDENTIAL USAGE SALES
COMMERCIAL SEWER USAGE SALES
SAC CHARGES
SEWER CORE CHARGES
SEWER TRUNK CHARGES
PROPRIETARY FUND REVENUES
631-49-9200-39316
OTHER FINANCING SOURCES
TRANSFER IN
OTHER FINANCING SOURCES
631
WATER & SEWER UTILITY FUND
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
700
80,093
23,488
58,162
1,700
1,766,894
2,096
114,000
39,210
3,302,059
1,000
80,000
20,000
50,000
1,500
1,980,000
2,000
100,000
40,000
3,698,500
225,000
1,000
80,000
18,000
30,527
1,500
1,650,000
330,000
2,100
102,000
20,580
3,662,700
210,000
1,000
80,000
20,000
50,000
1,500
1,683,000
270,000
2,000
80,000
40,000
3,571,500
313,509
313,509
-
-
-
$
4,485,473
$
3,733,500
$
4,884,543
$
3,601,500
TOTAL ENTERPRISE FUNDS
$
4,636,194
$
3,957,128
$
5,194,897
$
3,830,437
TOTAL REVENUES PRIMARY GOVERNMENT
$ 16,785,814
298
$ 15,127,017
$ 17,652,511
$ 14,835,106
(THIS PAGE LEFT BLANK INTENTIONALLY.)
BUDGET DETAIL
EXPENDITURES
(THIS PAGE LEFT BLANK INTENTIONALLY.)
CITY OF FOREST LAKE, MN
EXPENDITURE DETAIL 2013 BUDGET
Account Number
2011
Actual
Description
2012
Budget
2012
Estimated
2013
Adopted
GOVERNMENTAL FUNDS:
101
1110
101-41-1110-51010
101-41-1110-51210
101-41-1110-51220
101-41-1110-51230
GENERAL FUND
MAYOR & COUNCIL
WAGES & BENEFITS
MAYOR & COUNCIL WAGES
MAYOR & COUNCIL/PERA
MAYOR & COUNCIL FICA
MAYOR & COUNCIL MEDICARE
WAGES & BENEFITS
$
28,775
875
699
417
30,766
$
28,800
875
701
418
30,794
$
28,800
875
701
418
30,794
$
28,800
875
701
418
30,794
101-41-1110-52010
101-41-1110-52100
SUPPLIES
MAYOR & COUNCIL OFFICE SUPPLY
MAYOR & COUNCIL OPER SUPPLIES
SUPPLIES
136
136
100
100
70
637
707
200
200
101-41-1110-53080
101-41-1110-53210
101-41-1110-53220
101-41-1110-53500
101-41-1110-53520
101-41-1110-53600
101-41-1110-53700
OTHER SERVICES & CHARGES
MAYOR & COUNCIL/SEMINARS
MAYOR & COUNCIL/TELEPHONE
MAYOR & COUNCIL/POSTAGE
MAYOR & COUNCIL/PRINTING
MAYOR & COUNCIL/PUBLISH & ADS
MAYOR & COUNCIL/INSURANCES
MAYOR & COUNCIL/MILEAGE REIMB
OTHER SERVICES & CHARGES
335
327
635
427
1,724
800
500
100
100
1,000
850
300
3,650
350
250
80
100
600
375
1,755
800
400
100
100
800
600
200
3,000
101-41-1110-54330
101-41-1110-54340
101-41-1110-54370
REPAIR & MAINT & MISC
MAYOR & COUNCIL/DUES & SUBSC
MAYOR & COUNCIL/LMCIT DUES
MAYOR & COUNCIL/MISC
REPAIR & MAINT & MISC
19,728
1,048
20,776
7,000
13,000
1,400
21,400
7,013
13,845
815
21,673
7,000
13,000
1,400
21,400
1110
MAYOR & COUNCIL
53,402
55,944
54,929
55,394
1320
ADMINISTRATION
WAGES & BENEFITS
ADMINISTRATION/FULL TIME WAGES
ADMINISTRATION/PART-TIME
ADMINISTRATION/OVERTIME
ADMINISTRATION/PERA CONTRIB
ADMINISTRATION/FICA CONTRIB
ADMINISTRATION/MEDICARE CONTRI
ADMINISTRATION/HEALTH INS CONT
ADMINISTRATION/DENTAL INS CONT
ADM/HCSP BENEFIT
ADMINISTRATION/LIFE CONTRIB
ADMINISTRATION/DISAB INS CONTR
WAGES & BENEFITS
180,082
9,053
10,665
2,510
35,427
1,979
125
181
505
240,526
183,822
1,916
13,930
9,934
2,693
26,640
2,112
240
192
643
242,122
183,822
250
13,930
11,000
2,693
33,000
2,110
240
180
600
247,825
190,736
15,000
1,916
14,449
11,306
2,793
39,960
2,256
360
192
668
279,636
3,156
3,156
3,000
3,000
5,800
5,800
3,500
3,500
101-41-1320-51010
101-41-1320-51030
101-41-1320-51090
101-41-1320-51210
101-41-1320-51220
101-41-1320-51230
101-41-1320-51310
101-41-1320-51320
101-41-1320-51325
101-41-1320-51330
101-41-1320-51600
101-41-1320-52010
SUPPLIES
ADMINISTRATOR/OFFICE SUPPLIES
SUPPLIES
299
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
101-41-1320-53070
101-41-1320-53080
101-41-1320-53150
101-41-1320-53210
101-41-1320-53600
101-41-1320-53700
OTHER SERVICES & CHARGES
ADMINISTRATOR/PROF SERV-OTHER
ADMINISTRATOR/SEMINARS-TRAING
ADMINISTRAT/LABOR SERV FEES
ADMINISTRATN/TELEPHONE
ADMINISTRATN/INSURANCES
ADMINISTRATN/MILEAGE REIMB
OTHER SERVICES & CHARGES
8,962
1,387
1,161
827
1,837
2,826
17,001
3,000
2,000
600
2,600
4,000
12,200
300
1,700
1,800
1,100
1,792
4,300
10,992
12,500
4,200
2,000
800
2,000
4,000
25,500
101-41-1320-54250
101-41-1320-54330
101-41-1320-54350
101-41-1320-54370
101-41-1320-54520
REPAIR & MAINT & MISC
ADMINISTRATN/RENTALS-PAGER
ADMINISTRATN/DUES & SUBSC
ADMINISTRATN/BOOKS & PHAMLETS
ADMINISTRATN/MISC
ADMINISTRATN/PUBLISHING & ADS
REPAIR & MAINT & MISC
215
1,085
3,557
4,857
1,300
1,000
500
2,800
1,800
1,900
700
1,000
5,400
800
1,000
1,500
3,300
1320
ADMINISTRATION
265,540
260,122
270,017
311,936
1400
FINANCE
WAGES & BENEFITS
FINANCE/FULL TIME WAGES
FINANCE/OVERTIME WAGES
FINANCE/PERA CONTRIB
FINANCE/FICA CONTRIB
FINANCE/MEDICARE CONTRIB
FINANCE/HEALTH INS CONTRIB
FINANCE/DENTAL INS CONTRIB
FINANCE/HCSP BENEFIT
FINANCE/LIFE INS CONTRIB
FINANCE/DISABILITY INS CONTRIB
WAGES & BENEFITS
254,322
3,733
18,417
15,113
3,569
36,153
3,392
210
305
740
335,953
255,378
1,521
19,267
15,928
3,725
39,120
4,430
6,408
326
843
346,946
255,375
7,100
19,267
15,928
3,725
39,120
4,430
6,408
326
741
352,420
255,357
2,032
19,304
15,958
3,732
39,764
3,684
6,612
326
843
347,612
101-41-1400-51010
101-41-1400-51090
101-41-1400-51210
101-41-1400-51220
101-41-1400-51230
101-41-1400-51310
101-41-1400-51320
101-41-1400-51325
101-41-1400-51330
101-41-1400-51600
101-41-1400-52010
101-41-1400-52100
SUPPLIES
FINANCE/OFFICE SUPPLIES
FINANCE/OPERATING SUPPLIES-MIS
SUPPLIES
9,983
397
10,380
13,000
500
13,500
11,000
800
11,800
13,000
200
13,200
101-41-1400-53010
101-41-1400-53070
101-41-1400-53080
101-41-1400-53090
101-41-1400-53210
101-41-1400-53220
101-41-1400-53500
101-41-1400-53520
101-41-1400-53600
101-41-1400-53700
OTHER SERVICES & CHARGES
FINANCE/PROF SERV-AUDITING
FINANCE/PROFESSIONAL SERVICES
FINANCE/SEMINARS-TRAING
FINANCE/COMPUTER SUPPORT
FINANCE/TELEPHONE
FINANCE/POSTAGE
FINANCE/PRINTING
FINANCE/PUBLISHING & ADS
FINANCE/INSURANCES
FINANCE/MILEAGE REIMB
OTHER SERVICES & CHARGES
18,000
6,225
1,897
2,590
4,744
1,801
6,234
350
41,841
19,000
3,000
3,500
7,500
3,500
500
2,500
6,200
800
46,500
19,000
2,500
4,100
721
2,500
2,500
250
700
5,988
432
38,692
22,000
3,000
3,500
2,800
3,500
100
2,500
6,200
600
44,200
REPAIR & MAINT & MISC
FINANCE/SUB CONTRACT
FINANCE/REP & MAINT-CONTRACTS
2,003
19,634
2,500
21,000
2,500
21,000
2,500
21,000
101-41-1400-54020
101-41-1400-54050
300
Account Number
Description
101-41-1400-54330
101-41-1400-54370
FINANCE/DUES & SUBSC
FINANCE/MISC
REPAIR & MAINT & MISC
1400
FINANCE
1410
ELECTIONS
WAGES & BENEFITS
ELECTIONS/PT WAGES
ELECTIONS/WAGES
ELECTIONS/FICA
ELECTIONS/MEDICARE
WAGES & BENEFITS
101-41-1410-51030
101-41-1410-51040
101-41-1410-51220
101-41-1410-51230
101-41-1410-52100
SUPPLIES
ELECTIONS/OPERATING SUPP-MISC
SUPPLIES
101-41-1410-53520
101-41-1410-53700
OTHER SERVICES & CHARGES
ELECTIONS/ADS & PUBLICATIONS
ELECTIONS/MILEAGE REIMB
OTHER SERVICES & CHARGES
1410
ELECTIONS
1500
INFORMATION TECHNOLOGY
SUPPLIES
INFORMATION TECH/OP SUPPLIES
SUPPLIES
101-41-1500-52100
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
1,093
1,044
23,775
1,000
1,000
25,500
1,000
1,000
25,500
1,200
1,100
25,800
411,948
432,446
428,411
430,812
-
25,000
25,000
606
24,258
38
9
24,910
-
3,946
3,946
10,000
10,000
5,500
5,500
4,000
4,000
-
1,500
1,500
1,896
496
2,393
-
3,946
36,500
32,803
4,000
18,095
18,095
22,000
22,000
28,000
28,000
30,000
30,000
101-41-1500-53080
101-41-1500-53090
OTHER SERVICES & CHARGES
INFORMATION TECH/SEMINARS TRNG
INFORMATION TECH/COMPUTER SUPP
OTHER SERVICES & CHARGES
126,517
126,517
118,000
118,000
114,000
114,000
127,000
127,000
1500
INFORMATION TECHNOLOGY
144,612
140,000
142,000
157,000
1550
ASSESSING
OTHER SERVICES & CHARGES
ASSESSING/SERVICES
ASSESSING/PUBLISHING & ADS
OTHER SERVICES & CHARGES
98,696
1,774
100,470
100,000
2,000
102,000
98,301
1,893
100,194
100,000
2,000
102,000
1550
ASSESSING
100,470
102,000
100,194
102,000
1601
LEGAL
WAGES & BENEFITS
LEGAL/SALARIES & WAGES
LEGAL/FICA
LEGAL/MEDICARE
WAGES & BENEFITS
-
200
12
3
215
-
-
34,684
34,684
33,000
33,000
18,000
18,000
28,000
28,000
101-41-1550-53120
101-41-1550-53520
101-41-1601-51010
101-41-1601-51220
101-41-1601-51230
101-41-1601-53040
OTHER SERVICES & CHARGES
LEGAL/PROF SERVICES-GENERAL
OTHER SERVICES & CHARGES
301
Account Number
Description
1601
LEGAL
1910
COMMUNITY DEVELOPMENT
WAGES & BENEFITS
COMM DEV/FULL TIME WAGES
COMM DEV/BOARD MEMBERS WAGES
COMM DEV/OVERTIME WAGES
COMM DEV/PERA CONTRIBUTIONS
COMM DEV/FICA CONTRIB
COMM DEV/MEDICARE CONTRIB
COMM DEV/HEALTH INS CONTRIB
COMM DEV/DENTAL INS CONTRIB
COMM DEV/HCSP BENEFIT
COMM DEV/LIFE INS CONTRIB
COMM DEV/DISABILITY INS
WAGES & BENEFITS
101-41-1910-51010
101-41-1910-51020
101-41-1910-51090
101-41-1910-51210
101-41-1910-51220
101-41-1910-51230
101-41-1910-51310
101-41-1910-51320
101-41-1910-51325
101-41-1910-51330
101-41-1910-51600
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
34,684
33,215
18,000
28,000
239,179
2,075
17,340
14,768
3,475
27,001
2,460
180
261
694
307,434
246,355
5,400
996
18,551
15,671
3,665
27,600
2,736
360
288
862
322,484
246,000
2,000
815
18,550
15,670
3,660
29,562
2,400
360
261
714
319,993
246,334
5,400
996
18,550
15,669
3,665
34,319
2,700
540
288
862
329,323
1,794
209
330
2,333
2,000
250
2,250
2,500
25
250
2,775
2,000
250
2,250
101-41-1910-52010
101-41-1910-52100
101-41-1910-52120
SUPPLIES
COMM DEV/OFFICE SUPPLIES
COMM DEV/OPERATING SUPPLIES
COMM DEV/MOTOR FUEL
SUPPLIES
101-41-1910-53040
101-41-1910-53050
101-41-1910-53070
101-41-1910-53080
101-41-1910-53140
101-41-1910-53210
101-41-1910-53220
101-41-1910-53500
101-41-1910-53520
101-41-1910-53600
101-41-1910-53700
OTHER SERVICES & CHARGES
COMM DEV/PROF SERV-LEGAL
COMM DEV/PROF SERV-ENGINEERING
COMM DEV/PROF SERV-OTHER
COMM DEV/SEMINARS-TRAING
COMM DEV/CITY MAPS UPDATES
COMM DEV/TELEPHONE
COMM DEV/POSTAGE
COMM DEV/PRINTING & COPIES
COMM DEV/PUBLISHING & ADS
COMM DEV/INSURANCE
COMM DEV/MILEAGE REIMB
OTHER SERVICES & CHARGES
4,111
6,995
1,430
150
1,845
433
415
385
279
58
16,100
7,000
5,000
2,000
1,000
1,500
800
500
2,000
400
500
20,700
7,000
9,000
1,500
500
200
1,600
335
25
20,160
7,000
5,000
2,000
1,000
1,500
800
500
2,000
300
300
20,400
101-41-1910-54050
101-41-1910-54330
101-41-1910-54370
REPAIR & MAINT & MISC
COMM DEV/REP & MAINT-CONTRACTS
COMM DEV/DUES & SUBSC
COMM DEV/MISCELLANEOUS
REPAIR & MAINT & MISC
713
1,135
535
2,383
400
1,200
200
1,800
900
1,000
500
2,400
400
1,200
200
1,800
1910
COMMUNITY DEVELOPMENT
328,250
347,234
345,328
353,773
1940
GENERAL GOVERNMENT BUILDINGS
WAGES & BENEFITS
GVNM'T BLDG/FULL TIME WAGES
GVMN'T BLDG/OVERTIME WAGES
GVNM'T BLDG/PERA CONTRIB
GOVERN'T BLDG/FICA
GVNM'T BLDG/MEDICARE CONTRIB
GVNM'T BLDG/HEALTH INSURANCE
GVNM'T BLDG/DENTAL CONTRIB
96,108
3,373
5,889
5,661
1,332
7,264
521
87,490
559
6,604
5,459
1,277
7,272
540
87,490
400
6,600
5,400
1,270
7,264
520
89,258
1,287
6,791
5,614
1,313
8,106
444
101-41-1940-51010
101-41-1940-51090
101-41-1940-51210
101-41-1940-51220
101-41-1940-51230
101-41-1940-51310
101-41-1940-51320
302
Account Number
Description
101-41-1940-51325
101-41-1940-51330
101-41-1940-51600
GOVT BLDGS/HCSP BENEFIT
GVNM'T BLDG/LIFE CONTRIB
GVNM'T BLDG/DISAB INS CONTRIB
WAGES & BENEFITS
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
6,065
91
172
126,475
6,120
96
201
115,618
6,240
167
246
115,597
6,360
192
312
119,677
101-41-1940-52010
101-41-1940-52100
101-41-1940-52110
101-41-1940-52130
101-41-1940-52210
101-41-1940-52400
SUPPLIES
GVNM'T BLDG/OFFICE SUPPLIES
GVNM'T BLDG/OPERATING SUPPS
GVNM'T BLDG/CLEANING SUPPLIES
GVNM'T BLDG/UNIFORMS-CLOTHING
GVNM'T BLDG/REP & MAINT SUPPS
GVNM'T BLDG/TOOLS-SM EQUIPMENT
SUPPLIES
213
8,152
126
1,637
5,283
1,434
16,846
150
7,000
3,000
1,600
3,500
1,000
16,250
250
8,100
1,200
1,600
4,500
500
16,150
150
7,500
3,000
1,600
3,500
1,000
16,750
101-41-1940-53050
101-41-1940-53070
101-41-1940-53210
101-41-1940-53600
101-41-1940-53810
101-41-1940-53840
OTHER SERVICES & CHARGES
GOV'T BUILDINGS/ENGINEERING
GOVT BLDGS/PROFESSIONAL FEES
GOVT BLDGS/TELEPHONE
GVNM'T BLDG/INSURANCES
GVNM'T BLDG/ELECTRIC UTILITIES
GVNM'T BLDG/REFUSE DISPOSAL
OTHER SERVICES & CHARGES
10,041
1,063
14,855
16,411
3,441
45,812
900
16,000
18,000
3,000
37,900
2,500
400
500
14,040
14,000
3,400
34,840
1,000
16,000
18,000
3,400
38,400
101-41-1940-54010
101-41-1940-54040
101-41-1940-54250
101-41-1940-54270
101-41-1940-54370
REPAIR & MAINT & MISC
GVNM'T BLDG/REP & MAINT-BLDG
GVNM'T BLDG/REP & MAINT-EQUIP
GVNM'T BLDG/RENTALS
GVNM'T BLDG/LICENSE & PERMITS
GVNM'T BLDG/MISC
REPAIR & MAINT & MISC
5,447
19,416
5,806
60
224
30,953
10,000
15,000
6,000
200
400
31,600
15,000
14,000
2,500
200
415
32,115
11,000
15,000
6,000
200
400
32,600
101-41-1940-55800
CAPITAL OUTLAY
GVNM'T BLDG/CAP OUT-OTHER EQP
CAPITAL OUTLAY
48,400
48,400
-
-
-
1940
GENERAL GOVERNMENT BUILDINGS
268,486
201,368
198,701
207,427
2100
POLICE
WAGES & BENEFITS
POLICE/FULL TIME WAGES
POLICE/OVERTIME PAY
POLICE/PERA CONTRIB
POLICE/FICA CONTRIB
POLICE/MEDICARE CONTRIB
POLICE/HEALTH INS CONTRIB
POLICE/DENTAL INS CONTRIB
POLICE/HCSP BENEFIT
POLICE/LIFE INS CONTRIB
POLICE/DISAB INS CONTRIB
WAGES & BENEFITS
1,943,394
106,544
279,371
10,751
27,492
392,684
31,607
1,629
2,362
5,349
2,801,184
2,115,659
82,160
304,124
11,107
31,868
418,116
36,180
3,480
2,784
7,070
3,012,548
2,115,600
108,000
304,000
11,100
31,870
408,000
31,000
3,360
2,393
5,921
3,021,244
2,177,890
85,373
313,419
11,224
32,817
423,964
30,132
5,040
2,688
7,288
3,089,835
10,711
64
-
15,000
2,000
-
13,000
2,817
3,588
11,000
6,000
-
101-42-2100-51010
101-42-2100-51090
101-42-2100-51210
101-42-2100-51220
101-42-2100-51230
101-42-2100-51310
101-42-2100-51320
101-42-2100-51325
101-42-2100-51330
101-42-2100-51600
101-42-2100-52010
101-42-2100-52100
101-42-2100-52105
SUPPLIES
POLICE/OFFICE SUPPLIES
POLICE/COMM POLICING SUPPLIES
POLICE/BIKE PATROL SUPPLIES
303
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
101-42-2100-52110
101-42-2100-52120
101-42-2100-52130
101-42-2100-52210
101-42-2100-52400
POLICE/OPERATING SUPPLIES
POLICE/MOTOR FUEL
POLICE/UNIFORMS & CLOTHING
POLICE/REP & MAINT-SUPPLIES
POLICE/TOOLS & SM EQUIPMENT
SUPPLIES
5,370
76,107
43,511
3,884
8,392
148,040
20,000
80,000
30,000
14,000
18,000
179,000
17,000
80,000
32,000
5,000
5,000
158,405
28,000
80,000
35,000
10,000
14,000
184,000
101-42-2100-53040
101-42-2100-53060
101-42-2100-53080
101-42-2100-53090
101-42-2100-53210
101-42-2100-53220
101-42-2100-53520
101-42-2100-53540
101-42-2100-53600
101-42-2100-53700
OTHER SERVICES & CHARGES
POLICE/PROF SERV-LEGAL
POLICE/PROF SERV-MEDICAL
POLICE/SEMINARS & TRAING
POLICE/COMPUTER SUPPORT
POLICE/TELEPHONE
POLICE/POSTAGE
POLICE/PUBLISHING & ADS
POLICE/FILM PROCESSING
POLICE/INSURANCES
POLICE/MILEAGE REIMB
OTHER SERVICES & CHARGES
154,199
2,896
27,408
29,112
17,950
2,712
154
27
67,280
147
301,886
155,000
2,500
35,000
35,000
18,000
3,000
500
75,000
500
324,500
155,000
2,500
35,000
32,000
25,000
3,000
100
59,554
100
312,254
155,000
2,500
35,000
35,000
22,000
3,000
500
70,000
500
323,500
101-42-2100-54020
101-42-2100-54040
101-42-2100-54050
101-42-2100-54250
101-42-2100-54270
101-42-2100-54330
101-42-2100-54350
101-42-2100-54370
101-42-2100-54390
REPAIR & MAINT & MISC
POLICE/SUB-CONTRACTING
POLICE/REP & MAINT-EQUIPMENT
POLICE/REP & MAINT-CONTRACTS
POLICE/RENTALS
POLICE/LICENSE & PERMITS
POLICE/DUES & SUBSC
CANINE PROGRAM
POLICE/MISC
POLICE/REFUNDS & REIMBURSEMENT
REPAIR & MAINT & MISC
3,049
35,085
21,179
4,579
1,138
2,169
8,778
1,729
50
77,754
2,000
35,000
28,000
7,000
2,000
2,000
8,000
2,000
86,000
4,800
53,000
21,000
7,055
1,683
2,148
4,000
2,500
96,186
3,000
35,000
25,000
6,000
2,000
2,500
8,000
2,000
83,500
101-42-2100-55500
CAPITAL OUTLAY
POLICE/CAPITAL OUTLAY-VEHICLES
CAPITAL OUTLAY
45,371
45,371
74,000
74,000
76,273
76,273
77,000
77,000
2100
POLICE
3,374,235
3,676,048
3,664,362
3,757,835
2200
FIRE
WAGES & BENEFITS
FIRE/FULL TIME WAGES
FIRE/PART TIME WAGES
FIRE/PERA CONTRIBUTIONS
FIRE/FICA CONTRIBUTIONS
FIRE/MEDICARE CONTRIBUTIONS
FIRE/PENSION CONTRIBUTION
FIRE/HEALTH INSURANCE
FIRE/DENTAL INSURANCE
FIRE/HCSP BENEFIT
FIRE/LIFE INSURANCE CONTRIBUT
FIRE/DISABILITY INSURANCE
WAGES & BENEFITS
105,061
201,008
15,129
12,463
4,436
18,500
7,264
942
60
87
305
365,253
108,203
220,000
15,581
13,640
4,759
18,500
7,272
1,056
120
96
379
389,606
108,000
210,000
15,500
13,600
4,700
18,500
7,264
900
120
87
314
378,984
108,202
210,000
15,581
13,020
4,614
18,500
8,106
876
180
96
379
379,554
2,001
2,000
2,000
2,000
101-42-2200-51010
101-42-2200-51030
101-42-2200-51210
101-42-2200-51220
101-42-2200-51230
101-42-2200-51240
101-42-2200-51310
101-42-2200-51320
101-42-2200-51325
101-42-2200-51330
101-42-2200-51600
101-42-2200-52010
SUPPLIES
FIRE/OFFICE SUPPLIES
304
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
101-42-2200-52100
101-42-2200-52110
101-42-2200-52120
101-42-2200-52130
101-42-2200-52140
101-42-2200-52150
101-42-2200-52170
101-42-2200-52190
101-42-2200-52210
101-42-2200-52400
101-42-2200-52410
101-42-2200-52420
FIRE/OPERATING SUPPLIES
FIRE/CLEANING SUPPLIES
FIRE/MOTOR FUEL
FIRE/UNIFORMS & CLOTHING
FIRE/AIR PAC ACCESSORIES
FIRE/FOAM
FIRE/BADGES & EMBLEMS
FIRE/FOOD
FIRE/REPAIR & MAINT SUPPLIES
FIRE/TOOLS & SMALL EQUIP
FIRE/RADIOS & PAGERS
FIRE/TURN-OUT GEAR
SUPPLIES
33,927
377
17,376
2,729
554
1,192
304
217
7,818
11,806
4,373
16,037
98,711
27,800
300
15,000
2,800
1,200
500
500
6,000
12,000
1,000
10,000
79,100
25,000
200
15,000
2,700
1,000
442
639
630
5,000
10,000
4,038
8,000
74,649
27,800
300
15,000
2,800
1,200
1,800
500
500
6,000
12,000
1,000
10,000
80,900
101-42-2200-53010
101-42-2200-53040
101-42-2200-53060
101-42-2200-53080
101-42-2200-53090
101-42-2200-53100
101-42-2200-53210
101-42-2200-53220
101-42-2200-53520
101-42-2200-53600
101-42-2200-53700
101-42-2200-53810
101-42-2200-53840
OTHER SERVICES & CHARGES
FIRE/PROF SERVICES AUDIT
FIRE/PROF SERVICES - LEGAL
FIRE/PROF SERVICES - MEDICAL
FIRE/SEMINARS & TRAINING
FIRE/COMPUTER SUPPORT
FIRE ADMINISTRATION COSTS
FIRE/TELEPHONE
FIRE/POSTAGE
FIRE/ADS & PUBLICATIONS
FIRE/INSURANCE
FIRE/MILEAGE REIMB
FIRE/ELECTRIC UTILITIES
FIRE/REFUSE DISPOSAL
OTHER SERVICES & CHARGES
900
90
142
15,850
10,000
3,424
100
370
41,142
1,714
8,256
1,266
83,255
900
200
3,000
15,000
2,000
10,000
3,800
100
100
42,000
1,500
8,500
1,300
88,400
1,000
810
6,044
12,000
103
10,000
3,425
100
100
39,789
1,200
8,000
1,401
83,972
1,000
200
3,000
15,000
4,800
10,000
6,800
100
100
41,800
1,500
8,500
1,400
94,200
101-42-2200-54040
101-42-2200-54050
101-42-2200-54120
101-42-2200-54310
101-42-2200-54330
101-42-2200-54370
REPAIR & MAINT & MISC
FIRE/REP & MAINT EQUIPMENT
FIRE/REPAIR & MAINT CONTRACTS
FIRE/STATION RENT
FIRE/FIRE PREVENTION MAT'LS
FIRE/DUES & SUBSCRIPTIONS
FIRE/MISCELLANEOUS
REPAIR & MAINT & MISC
55,592
16,111
49,464
1,809
1,254
659
124,889
57,000
13,000
50,000
1,800
1,500
900
124,200
50,000
12,000
50,000
2,406
1,857
907
117,170
57,000
16,500
50,000
1,800
1,500
900
127,700
101-42-2200-55500
101-42-2200-55550
101-42-2200-55800
CAPITAL OUTLAY
FIRE/CAPTIAL OUTLAY VEHICLES
FIRE/CAP OUT-FIRE TRUCKS
FIRE/CAPITAL OUTLAY EQUIPMENT
CAPITAL OUTLAY
69,885
69,885
35,000
35,000
28,586
2,793
31,379
-
2200
FIRE
741,993
716,306
686,154
682,354
2225
FIRE STATION BUILDING
SUPPLIES
FIRE STATION/REP & MAINT SUPP
SUPPLIES
5,335
5,335
500
500
215
215
500
500
REPAIR & MAINT & MISC
FIRE STATION/REP & MAINT-BLDG
REPAIR & MAINT & MISC
5,293
5,293
5,500
5,500
2,692
2,692
3,000
3,000
101-42-2225-52210
101-42-2225-54010
305
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
2225
FIRE STATION BUILDING
10,628
6,000
2,907
3,500
2250
FIRE PENSION
WAGES & BENEFITS
FIRE/PENSION CONTRIBUTION
WAGES & BENEFITS
90,503
90,503
88,000
88,000
91,102
91,102
90,500
90,500
2250
FIRE PENSION
90,503
88,000
91,102
90,500
2300
FIRE INSPECTION
WAGES & BENEFITS
FIRE INSPECTION/WAGES FULL TIM
FIRE INSPECTION WAGES PART TIM
FIRE INSPECTION/PERA
FIRE INSPECTION/FICA
FIRE INSPECTION/MEDICARE
FIRE INSPECTION/HEALTH INSURAN
FIRE INSPECTION/DENTAL INSURAN
FIRE INSPECTION/HCSP BENEFIT
FIRE INSPECTION/LIFE INS CONTR
FIRE INSPECTION/DISABILITY INS
WAGES & BENEFITS
1,529
26,518
2,033
1,728
407
441
32,656
59,773
4,483
3,706
867
7,140
1,056
120
96
209
77,450
59,770
4,480
3,480
860
6,623
434
120
80
159
76,006
63,107
4,733
3,913
915
13,320
876
180
96
221
87,361
101-42-2300-52010
101-42-2300-52100
101-42-2300-52120
101-42-2300-52130
SUPPLIES
FIRE INSPECTION/OFFICE SUPPLIE
FIRE INSPECTION/OPERATING SUPP
FIRE INSPECTION/MOTOR FUEL
FIRE INSPECTION/UNIFORMS & CLO
SUPPLIES
87
57
143
100
100
2,000
550
2,750
100
176
400
913
1,590
100
100
2,000
550
2,750
101-42-2300-53080
101-42-2300-53210
101-42-2300-53220
101-42-2300-53520
101-42-2300-53600
OTHER SERVICES & CHARGES
FIRE INSPECTION/SEMINARS & TRN
FIRE INSPECTION/TELEPHONE
FIRE INSPECTION/POSTAGE
FIRE INSPECTION/ADS & PUBLICAT
FIRE INSPECTION/INSURANCE
OTHER SERVICES & CHARGES
222
172
703
268
1,365
700
125
200
325
1,350
300
225
50
110
263
948
500
175
25
200
275
1,175
101-42-2300-54040
101-42-2300-54330
101-42-2300-54370
REPAIR & MAINT & MISC
FIRE INSPECTION/REP & MAINT EQ
FIRE INSPECTION/DUES & SUBSCRI
FIRE INSPECTION/MISC
REPAIR & MAINT & MISC
1,166
1,162
2,328
1,000
1,400
900
3,300
1,200
550
1,100
2,850
1,000
700
900
2,600
2300
FIRE INSPECTION
36,493
84,850
81,394
93,886
2400
BUILDING INSPECTION
WAGES & BENEFITS
INSPECTIONS/FULL TIME WAGES
BLDG/UNEMPLOYMENT COMP
INSPECTIONS/PERA CONTRIB
INSPECTIONS/FICA CONTRIB
INSPECTIONS/MEDICARE CONTRIB
INSPECTIONS/HEALTH INS CONTRIB
296,234
21,477
18,045
4,247
28,562
305,068
22,880
18,914
4,423
28,560
305,060
22,880
18,900
4,425
28,562
203,424
15,340
15,257
12,612
2,950
23,037
101-42-2250-51240
101-42-2300-51010
101-42-2300-51030
101-42-2300-51210
101-42-2300-51220
101-42-2300-51230
101-42-2300-51310
101-42-2300-51320
101-42-2300-51325
101-42-2300-51330
101-42-2300-51600
101-42-2400-51010
101-42-2400-51100
101-42-2400-51210
101-42-2400-51220
101-42-2400-51230
101-42-2400-51310
306
Account Number
Description
101-42-2400-51320
101-42-2400-51325
101-42-2400-51330
101-42-2400-51600
INSPECTIONS/DENTAL INS CONTRIB
INSPECTIONS/HCSP BENEFIT
INSPECTIONS/LIFE INS CONTRIB
INSPECTIONS/DISAB INS CONTRIB
WAGES & BENEFITS
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
2,385
240
348
859
372,396
2,676
480
384
1,068
384,453
2,200
480
318
885
383,709
1,764
540
288
712
275,924
101-42-2400-52010
101-42-2400-52100
101-42-2400-52120
101-42-2400-52210
SUPPLIES
INSPECTIONS/OFFICE SUPPLIES
INSPECTIONS/OPERATING SUPPLIES
INSPECTIONS/MOTOR FUEL
INSPECTIONS/REP & MAINT-SUPPS
SUPPLIES
2,038
99
1,844
99
4,079
2,000
550
2,000
200
4,750
1,500
500
2,500
130
4,630
2,000
100
2,000
100
4,200
101-42-2400-53040
101-42-2400-53050
101-42-2400-53080
101-42-2400-53210
101-42-2400-53500
101-42-2400-53600
101-42-2400-53700
OTHER SERVICES & CHARGES
INSPECTIONS/PROF SERV-LEGAL
BUILDING/ENGINEERING
INSPECTIONS/SEMINARS-TRAING
INSPECTIONS/TELEPHONE
INSPECTIONS/PRINTING
INSPECTIONS/INSURANCES
INSPECTIONS/MILEAGE REIMBURSED
OTHER SERVICES & CHARGES
444
3,814
2,476
34
2,301
9,070
1,200
6,500
3,000
200
2,500
13,400
400
3,800
2,300
123
1,707
200
8,530
1,000
4,900
2,500
200
2,500
225
11,325
101-42-2400-54040
101-42-2400-54050
101-42-2400-54330
101-42-2400-54370
101-42-2400-54390
REPAIR & MAINT & MISC
INSPECTIONS/REP & MAINT-EQUIP
INSPECTIONS/REP & MAINT CONTRC
INSPECTIONS/DUES & SUBSC
INSPECTIONS/MISC EXPENSE
INSPECTIONS/PERMIT REFUNDS
REPAIR & MAINT & MISC
98
713
555
3,000
4,366
1,500
500
1,500
100
3,600
1,100
881
1,132
1,250
4,363
2,000
500
1,500
100
4,100
2400
BUILDING INSPECTION
389,911
406,203
401,231
295,549
2500
EMERGENCY MANAGEMENT
SUPPLIES
EMERG MGMT/OPERATING SUPPLIES
SUPPLIES
186
186
200
200
200
200
200
200
101-42-2500-52100
101-42-2500-53080
101-42-2500-53600
OTHER SERVICES & CHARGES
EMERG MGMT/SEMINARS-TRAING
EMERG MGMT/INSURANCES
OTHER SERVICES & CHARGES
685
1,163
1,848
900
900
1,800
700
1,380
2,080
900
1,200
2,100
101-42-2500-54040
101-42-2500-54330
REPAIR & MAINT & MISC
EMERG MGMT/REP & MAINT-EQUIP
EMERG MGMT/DUES & SUBSC
REPAIR & MAINT & MISC
4,266
140
4,406
11,000
150
11,150
18,835
140
18,975
11,000
1,650
12,650
101-42-2500-55800
CAPITAL OUTLAY
EMERG MGMT/CAP OUT-OTHER EQUIP
CAPITAL OUTLAY
28,613
28,613
25,000
25,000
-
25,000
25,000
2500
EMERGENCY MANAGEMENT
35,053
38,150
21,254
39,950
2700
ANIMAL CONTROL
307
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
101-42-2700-53350
OTHER SERVICES & CHARGES
ANIMAL CNTRL/CONTRACTURAL SERV
OTHER SERVICES & CHARGES
6,056
6,056
6,500
6,500
8,000
8,000
6,500
6,500
2700
ANIMAL CONTROL
6,056
6,500
8,000
6,500
3100
STREETS
WAGES & BENEFITS
HWYS,STREETS/FULL TIME WAGES
HWYS,STREET/PART TIME WAGES
HWYS,STREETS/OVERTIME WAGES
UNEMPLOYMENT COMPENSATION
HWYS,STREET/PERA CONTRIB
HWYS,STREETS/FICA CONTRIB
HWYS,STREETS/MEDICARE CONTRIB
HWYS,STREETS/HEALTH INS CONTR
HWYS,STREETS/DENTAL INS CONTR
STREETS/HCSP BENEFIT
HWYS,STREETS/LIFE INS CONTRIB
HWYS,STREETS/DISAB INS CONTRIB
WAGES & BENEFITS
358,122
23,914
18,540
56
27,308
22,877
5,387
72,632
6,677
346
502
1,054
537,415
402,901
24,492
22,452
31,902
28,049
6,522
83,340
8,131
744
620
1,410
610,563
367,000
24,121
19,000
209
31,000
28,000
6,500
75,000
6,600
736
530
1,135
559,831
361,714
21,450
21,505
28,741
25,089
5,868
66,330
6,439
1,008
538
1,266
539,948
101-43-3100-52010
101-43-3100-52100
101-43-3100-52120
101-43-3100-52130
101-43-3100-52210
101-43-3100-52400
SUPPLIES
HWYS,STREETS/OFFICE SUPPLIES
HWYS,STREETS/OPERATING SUPP
HWYS,STREETS/MOTOR FUEL
HWYS,STREETS/UNIFORMS & CLOTHG
HWYS,STREETS/REP & MAINT SUPP
HWYS,STREETS/TOOLS & SM EQUIP
SUPPLIES
5,117
53,159
5,903
45,619
3,046
112,843
100
8,000
50,000
10,000
43,000
3,000
114,100
103
40,000
50,000
6,500
40,000
5,000
141,603
100
8,000
53,000
9,000
43,000
3,000
116,100
101-43-3100-53040
101-43-3100-53050
101-43-3100-53060
101-43-3100-53080
101-43-3100-53100
101-43-3100-53210
101-43-3100-53520
101-43-3100-53600
101-43-3100-53700
101-43-3100-53810
101-43-3100-53840
OTHER SERVICES & CHARGES
HWYS,STREETS/LEGAL FEES
HWYS,STREETS/PROF SERV-ENG
HWYS,STREETS/PROF SERV-MEDICAL
HWYS,STREETS/SEMINARS-TRAING
HWYS,STREETS/PROF SERV-OTHER
HWYS,STREETS/TELEPHONE
HWYS,STREETS/PUBLISHING & ADS
HWYS,STREETS/INSURANCES
HWYS,STREETS/MILEAGE REIMB
HWYS,STREETS/ELECTRIC UTILITY
HWYS,STREETS/REFUSE DISPOSAL
OTHER SERVICES & CHARGES
10,725
43,865
865
3,015
4,362
1,074
66,385
339
21,169
1,401
153,199
2,000
8,432
500
4,000
3,500
800
72,000
600
20,000
500
112,332
1,000
28,000
545
3,200
1,128
1,200
800
72,427
150
18,000
1,400
127,850
1,000
20,000
500
4,000
4,000
800
70,000
500
22,000
1,500
124,300
REPAIR & MAINT & MISC
HWYS,STREETS/REP & MAINT-BLDG
HWYS,STREETS/REP & MAINT-SUBS
HWYS,STREETS/REP & MAINT-EQUIP
HWYS,STREET/CONCRETE
HWYS,STREETS/BLACKTOP-ASPHALT
HWYS & STREETS/GRAVEL
HWYS,STREETS/SAND
HWYS,STREETS/SALT FOR ROADS
HWYS,STREETS/SEALCOATING
698
10,977
97,855
333,077
45,822
46,169
250,705
2,500
23,000
50,000
265,000
45,000
75,000
125,000
500
13,000
44,000
271,236
34,000
421
35,000
125,000
2,500
20,000
50,000
5,000
100,000
45,000
60,000
125,000
101-43-3100-51010
101-43-3100-51030
101-43-3100-51090
101-43-3100-51100
101-43-3100-51210
101-43-3100-51220
101-43-3100-51230
101-43-3100-51310
101-43-3100-51320
101-43-3100-51325
101-43-3100-51330
101-43-3100-51600
101-43-3100-54010
101-43-3100-54020
101-43-3100-54040
101-43-3100-54070
101-43-3100-54080
101-43-3100-54100
101-43-3100-54110
101-43-3100-54120
101-43-3100-54140
308
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
101-43-3100-54250
101-43-3100-54270
101-43-3100-54330
101-43-3100-54370
101-43-3100-54430
HWYS,STREETS/RENTALS
HWYS,STREETS/LICENSE & PERMITS
HWYS,STREETS/DUES & SUBSC
HWYS,STREETS/MISC
HWYS,STREETS/TAXES-STORM SEWER
REPAIR & MAINT & MISC
962
10
64
2,856
789,195
1,000
500
100
1,000
3,000
591,100
1,000
16,982
2,300
44
543,483
1,000
400
100
1,000
623
410,623
101-43-3100-55250
101-43-3100-55500
101-43-3100-55800
CAPITAL OUTLAY
HWYS,STREETS/CONTRACTORS-PROJ
HWYS,STREETS/CAP OUT-VEHICLES
HWYS,STREETS/CAP OUT-OTHER EQP
CAPITAL OUTLAY
7,778
9,329
17,107
25,000
375,000
400,000
26,476
375,000
401,476
-
3100
STREETS
1,609,760
1,828,095
1,774,243
1,190,971
3110
ENGINEERING
OTHER SERVICES & CHARGES
ENGINEERING/GENERAL
ENGINEERING/BILLABLE-A/R'S
ENGINEERING SEMINARS & TRNG
ENGINEERING/BROADWAY COMMONS
ENGINEERING/TELEPHONE
ENGINEERING/INSURANCE
ENGINEERING MILEAGE REIMB
OTHER SERVICES & CHARGES
71,365
71,365
55,500
55,500
72,000
72,000
30,000
30,000
3110
ENGINEERING
71,365
55,500
72,000
30,000
3150
SURFACE WATER MGMT
WAGES & BENEFITS
STORM SWR/WAGES & BENEFITS
STORM SEWERS/OVERTIME
STORM SEWERS/PERA CONTRIB
STORM SEWERS/FICA CONTRIB
STORM SEWERS/MEDICARE CONTRIB
STORM SEWERS/HEALTH INS CONTRI
STORM SEWERS/DENTAL INS CONTR
STORM SEWERS/HCSP BENEFIT
STORM SEWERS/LIFE INS CONTRIB
STORM SEWERS/DISAB INS CONTRIB
WAGES & BENEFITS
-
48,710
3,653
3,020
706
8,190
1,159
84
67
170
65,759
48,700
62
3,650
3,020
700
8,369
534
75
55
127
65,292
84,488
2,069
6,492
5,367
1,255
16,506
1,139
234
125
296
117,971
SUPPLIES
STORM SEWER OPER SUPPLIES
STORM SEWERS/REP & MAINT SUPPL
SUPPLIES
690
2,480
3,170
500
2,000
2,500
300
2,000
2,300
500
2,000
2,500
OTHER SERVICES & CHARGES
STORM SEWER/LEGAL
STORM SEWERS/ENGINEERING FEES
STORM WATER/SEMINARS-TRAINING
STORM WATER/TELEPHONE
STORM WATER/PUBLISHING & ADS
STORM SEWER/INSURANCE
STORM WATER/MILEAGE REIMB
94,985
-
10,000
1,500
500
500
2,000
60
50,000
300
100
41
4,500
15,000
1,000
300
200
500
2,000
101-43-3110-53050
101-43-3110-53070
101-43-3110-53080
101-43-3110-53160
101-43-3110-53210
101-43-3110-53600
101-43-3110-53700
101-43-3150-51010
101-43-3150-51090
101-43-3150-51210
101-43-3150-51220
101-43-3150-51230
101-43-3150-51310
101-43-3150-51320
101-43-3150-51325
101-43-3150-51330
101-43-3150-51600
101-43-3150-52100
101-43-3150-52210
101-43-3150-53040
101-43-3150-53050
101-43-3150-53080
101-43-3150-53210
101-43-3150-53520
101-43-3150-53600
101-43-3150-53700
309
Account Number
2011
Actual
Description
2012
Budget
2012
Estimated
2013
Adopted
OTHER SERVICES & CHARGES
94,985
14,500
55,001
19,000
101-43-3150-54030
101-43-3150-54370
101-43-3150-54390
101-43-3150-54430
REPAIR & MAINT & MISC
STORM SEWERS/REP & MAINT IMP
STORM SEWER/MISCELLANEOUS
STORM WATER REFUNDS & REIMB
STORM WATER/TAXES
REPAIR & MAINT & MISC
85,973
3,442
89,415
25,000
3,000
28,000
1,000
3,000
255
1,781
6,037
50,000
3,000
53,000
101-43-3150-55250
CAPITAL OUTLAY
STORM SEWERS/CONTRACTORS
CAPITAL OUTLAY
-
-
45,000
45,000
-
3150
SURFACE WATER MGMT
187,569
110,759
173,630
192,471
3160
STREET LIGHTING
OTHER SERVICES & CHARGES
STREET LIGHTS ENGINEERING
ST LIGHTG/ELECTRIC UTILITIES
OTHER SERVICES & CHARGES
96,038
96,038
90,000
90,000
364
95,000
95,364
95,000
95,000
101-43-3160-54040
REPAIR & MAINT & MISC
ST LIGHTG/REP & MAINT-EQUIP
REPAIR & MAINT & MISC
2,150
2,150
4,000
4,000
-
3,000
3,000
3160
STREET LIGHTING
98,188
94,000
95,364
98,000
3180
EQUIPMENT SHOP
WAGES & BENEFITS
EQUIP-SHOP/FULL TIME WAGES
EQUIP-SHOP/OVERTIME WAGES
EQUIP-SHOP/PERA CONTRIB
EQUIP-SHOP/FICA CONTRIB
EQUIP-SHOP/MEDICARE CONTRIB
EQUIP-SHOP/HEALTH INS CONTRIB
EQUIP-SHOP/DENTAL INS CONTRIB
EQUIP SHOP/HCSP BENEFIT
EQUIP-SHOP/LIFE CONTRIB
EQUIP-SHOP/DISAB INS CONTRIB
WAGES & BENEFITS
19,938
500
1,204
943
222
3,181
322
19
27
54
26,411
18,980
1,369
1,526
1,262
295
3,510
317
36
32
66
27,393
18,900
1,300
1,500
1,200
300
3,400
406
36
26
51
27,120
18,077
1,304
1,454
1,202
281
3,510
414
54
29
63
26,388
101-43-3180-52100
101-43-3180-52110
101-43-3180-52210
101-43-3180-52400
SUPPLIES
EQUIP-SHOP/OPERATING SUPPLIES
EQUIP-SHOP/CLEANING SUPPLIES
EQUIP-SHOP/REP & MAINT SUPPL
EQUIP-SHOP/TOOLS & SM EQUIP
SUPPLIES
5,195
38
8,939
1,865
16,038
13,000
100
10,000
2,500
25,600
8,000
25
10,000
2,500
20,525
13,000
10,000
2,000
25,000
101-43-3180-53210
101-43-3180-53600
101-43-3180-53810
101-43-3180-53840
OTHER SERVICES & CHARGES
EQUIP-SHOP/TELEPHONE
EQUIP-SHOP/INSURANCES
EQUIP-SHOP/ELECTRIC UTILITIES
EQUIP-SHOP/REFUSE DISPOSAL
OTHER SERVICES & CHARGES
539
2,060
11,702
1,377
15,678
700
3,200
14,000
1,500
19,400
550
1,403
11,000
1,500
14,453
600
2,500
13,000
1,500
17,600
101-43-3160-53050
101-43-3160-53810
101-43-3180-51010
101-43-3180-51090
101-43-3180-51210
101-43-3180-51220
101-43-3180-51230
101-43-3180-51310
101-43-3180-51320
101-43-3180-51325
101-43-3180-51330
101-43-3180-51600
310
Account Number
Description
101-43-3180-54010
101-43-3180-54040
REPAIR & MAINT & MISC
EQUIP-SHOP/REP & MAINT-BLDG
EQUIP-SHOP/REP & MAINT-EQUIP
REPAIR & MAINT & MISC
3180
EQUIPMENT SHOP
3230
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
217
890
1,107
2,000
2,000
4,000
2,546
100
2,646
4,000
1,500
5,500
59,235
76,393
64,743
74,488
COMPOST
SUPPLIES
COMPOST/OPERATING SUPPLIES
SUPPLIES
162
162
200
200
599
599
300
300
101-43-3230-53050
101-43-3230-53210
101-43-3230-53520
101-43-3230-53600
OTHER SERVICES & CHARGES
COMPOST/ENGINEERING FEES
COMPOST/TELEPHONE
COMPOST/PUBLISHING & ADS
COMPOST/INSURANCES
OTHER SERVICES & CHARGES
75
217
75
367
200
100
300
74
74
200
100
300
3230
COMPOST
529
500
672
600
3235
RID LITTER
OTHER SERVICES & CHARGES
RID LITTER/PUBLISHING & ADS
OTHER SERVICES & CHARGES
430
430
500
500
-
500
500
3235
RID LITTER
430
500
-
500
3236
RECYCLING
OTHER SERVICES & CHARGES
RECYCLING/CONTRACT SERVICES
OTHER SERVICES & CHARGES
33,052
33,052
36,000
36,000
33,211
35,000
34,000
34,000
101-43-3236-54270
REPAIR & MAINT & MISC
HAZ WASTE/LICENSES & PERMITS
REPAIR & MAINT & MISC
273
273
300
300
391
391
400
400
3236
RECYCLING
3261
WEED HARVESTER
WAGES & BENEFITS
WEED HARVESTER/PART TIME WAGES
WEED HARVESTER/OVERTIME WAGES
WEED HARV/FICA CONTRIB
WEED HARV/MEDICARE CONTRIB
WAGES & BENEFITS
101-43-3230-52100
101-43-3235-53520
101-43-3236-53350
101-43-3261-51030
101-43-3261-51090
101-43-3261-51220
101-43-3261-51230
101-43-3261-52210
101-43-3261-53210
101-43-3261-53350
101-43-3261-53600
$
SUPPLIES
WEED HARVESTER/REP & MAINT SUP
SUPPLIES
OTHER SERVICES & CHARGES
WEED HARVESTER/PHONES
WEED HARV/CONTRACTURAL SERV
WEED HARV/INSURANCES
311
33,325
$
36,300
$
35,391
$
34,400
-
-
7,813
506
516
121
8,956
-
34
34
1,000
1,000
1,259
1,259
500
500
546
36,818
3,396
600
38,000
3,600
515
40,420
3,341
600
40,000
3,500
Account Number
Description
101-43-3261-53810
WEED CNTRL-SHIELDS/ELECTRIC
OTHER SERVICES & CHARGES
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
2,532
43,293
2,000
44,200
778
45,054
2,300
46,400
82
82
300
300
296
296
300
300
101-43-3261-54040
101-43-3261-54370
REPAIR & MAINT & MISC
WEED HARVESTER/REP & MAINT EQP
WEEDHARVESTER-MISC
REPAIR & MAINT & MISC
3261
WEED HARVESTER
43,409
45,500
55,564
47,200
5120
PARK PROGRAMS
WAGES & BENEFITS
PARKS PROGRAMS/FT WAGES
PARKS PROGRAMS/BOARD WAGES
PARKS PROGRAMS/PART TIME WAGES
PARKS PROGRAMS UNEMPLOYMENT
PARKS PROGRAMS/PERA CONTRIB
PARKS PROGRAMS/FICA CONTRIB
PARKS PROGRAMS/MEDICARE CONTR
PARKS PROGRAMS/HEALTH INS
PARKS PROGRAMS/DENTAL INS
PARKS PROGRAMS/HCSP BENEFIT
PARKS PROGRAMS/LIFE INS CONTRI
PARKS PROGRAMS/DISAB INS CONTR
WAGES & BENEFITS
940
1,425
53,715
2,506
3,216
755
12,720
60
87
75,425
34,868
2,100
26,945
2,615
3,963
927
13,320
1,056
120
96
122
86,132
34,870
1,425
16,000
372
2,600
3,900
626
13,000
120
87
73,000
34,871
2,100
24,228
2,615
3,794
887
13,320
876
180
96
122
83,089
101-45-5120-52010
101-45-5120-52100
101-45-5120-52110
101-45-5120-52130
101-45-5120-52210
101-45-5120-52400
SUPPLIES
PARKS PROGRAMS/OFFICE SUPPLIES
PARKS PROGRAMS/OP SUPPLIES
PARKS PROGRAMS/CLEANING SUPPLI
PARKS PROGRAMS/UNIFORMS & CLOT
PARKS PROGRAMS/REP & MAINT SUP
PARKS PROGRAMS/SMALL TOOLS
SUPPLIES
1,186
1,303
69
16
892
22
3,487
500
900
100
100
1,600
200
1,300
166
100
1,766
500
900
100
100
1,600
101-45-5120-53040
101-45-5120-53050
101-45-5120-53070
101-45-5120-53080
101-45-5120-53500
101-45-5120-53520
101-45-5120-53600
101-45-5120-53700
101-45-5120-53810
OTHER SERVICES & CHARGES
PARKS PROGRAMS/PROF SERV LEGAL
PARKS PROGRAMS/ENGINEERING
PARKS PROGRAMS/PROF SERV CONS
PARKS PROGRAMS/TRNG & SEMINARS
PARKS PROGRAMS/PRINTING
PARKS PROGRAMS/ADS & PUBS
PARKS PROGRAMS/INSURANCES
PARKS PROGRAMS/MILEAGE REIMB
PARKS PROGRAMS/ELECTRIC
OTHER SERVICES & CHARGES
371
491
1,709
379
4,050
8,775
24
1,233
17,033
700
500
2,000
10,000
200
2,000
15,400
1,523
2,645
4,285
150
2,016
9,404
1,500
21,522
1,000
1,000
2,000
700
500
2,000
10,000
2,000
19,200
REPAIR & MAINT & MISC
REP & MAINT-BUILDINGS
PARKS PROGRAMS/R & M IMPROVEME
REP & MAINT-EQUIPMENT
PARKS PROGRAMS/BEACH SAND
RENTALS
PARKS PROGRAMS/LICENSES & PERM
PARKS PROGRAMS/DUES & SUBSC
12,298
666
369
676
8,000
2,000
100
700
11,000
308
44
700
8,000
100
700
101-45-5120-51010
101-45-5120-51020
101-45-5120-51030
101-45-5120-51100
101-45-5120-51210
101-45-5120-51220
101-45-5120-51230
101-45-5120-51310
101-45-5120-51320
101-45-5120-51325
101-45-5120-51330
101-45-5120-51600
101-45-5120-54010
101-45-5120-54030
101-45-5120-54040
101-45-5120-54110
101-45-5120-54250
101-45-5120-54270
101-45-5120-54330
312
Account Number
Description
101-45-5120-54370
101-45-5120-54380
PARKS PROGRAMS/MISC
PARKS PROGRAMS/ENTERTAINMENT
REPAIR & MAINT & MISC
5120
PARK PROGRAMS
5130
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
204
17,816
32,030
200
14,000
25,000
200
18,169
30,421
200
18,000
27,000
127,975
128,132
126,709
130,889
GOLF COURSE
WAGES & BENEFITS
GOLF COURSE/FULL TIME WAGES
GOLF COURSE/OVERTIME
GOLF COURSE/PERA
GOLF COURSE/FICA
GOLF COURSE/MEDICARE
GOLF COURSE/HEALTH INSURANCE
GOLF COURSE/DENTAL
GOLF COURSE HCSP BENEFIT
GOLF COURSE/LIFE INS
GOLF COURSE/DISABILITY
WAGES & BENEFITS
-
2,870
207
231
191
45
585
53
6
5
10
4,203
700
3
50
35
8
535
42
6
4
8
1,390
2,869
207
231
191
45
585
44
9
5
10
4,196
101-45-5130-52210
SUPPLIES
GOLF COURSE/REP & MAINT SUPPLI
SUPPLIES
-
3,196
3,196
341
341
2,500
2,500
101-45-5130-53040
101-45-5130-53050
101-45-5130-53070
101-45-5130-53600
OTHER SERVICES & CHARGES
GOLF COURSE/LEGAL
GOLF COURSE/ENGINEERING
GOLF COURSE/PROF SERV-OTHER
GOLF COURSE/INSURANCE
OTHER SERVICES & CHARGES
450
450
2,500
100
2,600
853
36,000
27,000
41
63,893
300
2,500
2,800
5130
GOLF COURSE
450
9,999
65,625
9,496
5200
PARK MAINTENANCE
WAGES & BENEFITS
PARKS/FULL TIME WAGES
PARKS/PART TIME WAGES
PARKS/OVERTIME WAGES
PARKS/PERA CONTRIB
PARKS/FICA CONTRIB
PARKS/MEDICARE CONTRIB
PARKS/HEALTH INS CONTRIB
PARKS/DENTAL INS CONTRIB
PARKS MAINT/HCSP BENEFIT
PARKS/LIFE INS CONTRIB
PARKS/DISABL INS CONTRIB
WAGES & BENEFITS
27,862
12,470
2,020
2,340
550
5,532
471
30
44
81
51,398
28,697
15,550
1,242
2,245
2,820
660
5,850
528
60
54
100
57,806
28,695
18,957
600
2,240
2,800
660
4,800
354
55
36
61
59,259
24,388
24,350
1,583
1,948
3,120
730
5,850
690
90
48
85
62,882
SUPPLIES
PARKS/OPERATING SUPPLIES
PARKS/CLEANING SUPPLIES
PARKS/MOTOR FUEL
PARKS/UNIFORMS-CLOTHING
PARKS/REP & MAINT SUPPLIES
PARKS/TOOLS & SM EQUIPMENT
3,480
18
6,932
14,421
1,677
2,500
300
5,000
500
13,000
1,000
8,500
5
6,000
9,000
1,200
3,500
6,000
13,000
1,000
101-45-5130-51010
101-45-5130-51090
101-45-5130-51210
101-45-5130-51220
101-45-5130-51230
101-45-5130-51310
101-45-5130-51320
101-45-5130-51325
101-45-5130-51330
101-45-5130-51600
101-45-5200-51010
101-45-5200-51030
101-45-5200-51090
101-45-5200-51210
101-45-5200-51220
101-45-5200-51230
101-45-5200-51310
101-45-5200-51320
101-45-5200-51325
101-45-5200-51330
101-45-5200-51600
101-45-5200-52100
101-45-5200-52110
101-45-5200-52120
101-45-5200-52130
101-45-5200-52210
101-45-5200-52400
313
Account Number
2011
Actual
Description
2012
Budget
2012
Estimated
2013
Adopted
SUPPLIES
26,528
22,300
24,705
23,500
101-45-5200-53040
101-45-5200-53070
101-45-5200-53080
101-45-5200-53210
101-45-5200-53520
101-45-5200-53600
101-45-5200-53700
101-45-5200-53810
101-45-5200-53840
OTHER SERVICES & CHARGES
PARKS/PROF SERV-LEGAL
PARKS/PROF SERV-CONSULTING
PARKS/TRAINING & SEMINARS
PARKS/TELEPHONE
PARKS/ADS & PUBLICATIONS
PARKS/INSURANCES
PARKS/MILEAGE REIMB
PARKS/ELECTRIC
PARKS/WASTE MGMT
OTHER SERVICES & CHARGES
565
282
121
1,321
86
18,498
8,566
1,092
30,531
200
1,300
100
13,000
100
7,600
1,000
23,300
150
500
125
18,178
8,500
1,600
29,053
200
1,300
100
15,000
8,200
1,000
25,800
101-45-5200-54020
101-45-5200-54030
101-45-5200-54040
101-45-5200-54250
101-45-5200-54270
101-45-5200-54430
REPAIR & MAINT & MISC
PARKS/REP & MAINT-SUBS
PARKS/REP & MAINT-IMPROVEMENTS
PARKS/REP & MAINT-EQUIPMENT
PARKS/RENTALS
PARKS/LICENSES & PERMITS
PARKS/TAXES
REPAIR & MAINT & MISC
12,883
974
20,605
8,566
453
991
44,472
10,000
10,000
10,000
7,000
600
1,000
38,600
16,600
500
8,000
8,500
450
933
34,983
12,000
35,000
12,000
8,000
500
1,000
68,500
101-45-5200-55800
CAPITAL OUTLAY
PARKS/CAPITAL OUTLAY
CAPITAL OUTLAY
-
10,000
10,000
-
-
5200
PARK MAINTENANCE
152,929
152,006
147,999
180,682
6620
YOUTH SERVICE BUREAU
OTHER SERVICES & CHARGES
YSB/PROF SERV-OTHER
OTHER SERVICES & CHARGES
17,000
17,000
17,000
17,000
17,000
17,000
17,000
17,000
6620
YOUTH SERVICE BUREAU
17,000
17,000
17,000
17,000
6625
SENIOR CENTER
OTHER SERVICES & CHARGES
SENIOR CTR/ENGINEERING SERV
SENIOR CTR/CONTRACTUAL SERVICE
SENIOR CTR/INSURANCES
OTHER SERVICES & CHARGES
1,526
3,571
2,761
7,858
2,800
2,800
2,795
2,795
2,800
2,800
101-46-6620-53100
101-46-6625-53050
101-46-6625-53350
101-46-6625-53600
101-46-6625-54030
REPAIR & MAINT & MISC
SENIOR CTR/REP & MAINT IMPROVM
REPAIR & MAINT & MISC
42,375
42,375
42,000
42,000
43,527
43,527
42,000
42,000
6625
SENIOR CENTER
50,233
44,800
46,322
44,800
6626
CABLE TELEVISION
REPAIR & MAINT & MISC
CABLE TELEVISION APPROPRIATION
REPAIR & MAINT & MISC
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
CABLE TELEVISION
6,000
6,000
6,000
6,000
101-46-6626-54370
6626
314
Account Number
Description
6630
HUMAN RIGHTS COMMISSION
WAGES & BENEFITS
HRC/BOARD MEMBERS WAGES
HRC/FICA
HRC/MEDICARE
WAGES & BENEFITS
101-46-6630-51020
101-46-6630-51220
101-46-6630-51230
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
2,525
157
37
2,718
1,800
112
26
1,938
1,900
110
25
2,035
2,550
158
37
2,745
101-46-6630-52100
SUPPLIES
HRC/OPERATING SUPPLIES
SUPPLIES
372
372
500
500
400
400
500
500
101-46-6630-53080
101-46-6630-53520
OTHER SERVICES & CHARGES
HRC/SEMINARS & TRAINING
HRC/PUBLISH & ADS
OTHER SERVICES & CHARGES
162
162
400
200
600
300
300
400
200
600
6630
HUMAN RIGHTS COMMISSION
3,252
3,038
2,735
3,845
6635
ECONOMIC DEV MISC WAIVERS
REPAIR & MAINT & MISC
ECONOMIC DEV MISC WAIVERS
REPAIR & MAINT & MISC
-
-
14,750
14,750
-
6635
ECON DEV/MET CNCIL GRANT REIMB
-
-
14,750
-
7010
DEBT SERVICE
OTHER FINANCING USES
BOND PRINCIPAL
BOND INTEREST
BOND PAYING AGENT FEES
OTHER FINANCING USES
216,583
43,522
688
260,792
115,251
23,312
213
138,776
115,251
23,312
263
138,826
114,464
20,224
213
134,901
7010
DEBT SERVICE
260,792
138,776
138,826
134,901
9200
UNALLOCATED
OTHER FINANCING USES
BOND ISSUANCE COSTS
BOND DISCOUNT
OTHER FINANCING USES
-
-
7,279
3,220
10,499
-
9200
UNALLOCATED
-
-
10,499
-
101
GENERAL FUND
203
5200
PARK DEDICATION FUND
PARK MAINTENANCE
OTHER SERVICES & CHARGES
PARKLAND/LEGAL
PARKLAND/ENGINEERING
OTHER SERVICES & CHARGES
101-46-6635-54370
101-47-7010-56010
101-47-7010-56110
101-47-7010-56200
101-49-9200-54375
101-49-9200-56300
203-45-5200-53040
203-45-5200-53050
203-45-5200-54370
$
9,018,649
$
9,378,184
$
9,394,861
$
8,816,659
$
252
8,593
8,845
$
375
2,500
2,875
$
9,995
9,995
$
300
2,000
2,300
REPAIR & MAINT & MISC
PARKLAND/MISC EXPENSE
REPAIR & MAINT & MISC
9,010
9,010
315
7,000
7,000
15,500
15,500
10,000
10,000
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
203-45-5200-55840
CAPITAL OUTLAY
PARKLND DN/CAP OUT-GNRL IMPRVM
CAPITAL OUTLAY
81,455
81,455
50,000
50,000
59,440
59,440
-
203-45-5200-56110
OTHER FINANCING USES
PARK DEDICATION/INTEREST EXP
OTHER FINANCING USES
16,530
16,530
8,625
8,625
8,625
8,625
-
5200
PARK MAINTENANCE
115,841
68,500
93,560
12,300
9200
UNALLOCATED
OTHER FINANCING USES
PARKLAND DONTN/TRNSF OUT
OTHER FINANCING USES
14,000
14,000
60,000
60,000
-
-
9200
UNALLOCATED
14,000
60,000
-
-
203
PARK DEDICATION FUND
207
2150
DRUG FORFEITURE FUND
DRUG FORFEITURE
SUPPLIES
DRUG FORFEITURE OPER SUPPLIES
SUPPLIES
203-49-9200-57110
207-42-2150-52100
$
129,841
$
128,500
$
93,560
$
12,300
$
19,802
19,802
$
-
$
9,804
9,804
$
-
207-42-2150-54020
207-42-2150-54370
207-42-2150-54390
REPAIR & MAINT & MISC
DRUG FORF/SUB CONTRACT-TOWG
DRUG FORFEIT/MISC
DRUG FORFEITURE/REF & REIMB
REPAIR & MAINT & MISC
6,469
4,845
1,015
12,329
8,000
2,000
750
10,750
6,000
10,983
16,983
7,500
2,500
10,000
207-42-2150-55800
CAPITAL OUTLAY
DRUG FORF/CAP OUT-OTHER EQUP
CAPITAL OUTLAY
-
22,000
22,000
-
20,500
20,500
2150
DRUG FORFEITURE
210
1920
T.I.F. #15 EVERTON PARK 2 FUND
ECONOMIC DEVELOPMENT
OTHER SERVICES & CHARGES
T.I.F.#15/EP II PROF SERV-LEGL
OTHER SERVICES & CHARGES
210-46-1920-53040
1920
ECONOMIC DEVELOPMENT
3100
STREETS
OTHER SERVICES & CHARGES
TIF #15/ENGINEERING
TIF #15/PROFESSIONAL SERVICES
OTHER SERVICES & CHARGES
210-43-3100-53050
210-43-3100-53070
210-43-3100-54370
$
32,131
$
32,750
$
26,787
$
30,500
$
78
78
$
-
$
5,000
5,000
$
300
300
REPAIR & MAINT & MISC
TIF #15/MISCELLANEOUS
REPAIR & MAINT & MISC
316
78
-
5,000
300
885,003
885,003
2,000
2,000
7,500
60,000
67,500
1,700
1,700
-
2,728,000
2,728,000
1,783,000
1,783,000
945,422
945,422
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
3100
STREETS
885,003
2,730,000
1,850,500
947,122
9200
UNALLOCATED
OTHER FINANCING USES
T.I.F. #15/TRANSFERS OUT
OTHER FINANCING USES
221,052
221,052
-
-
-
9200
UNALLOCATED
221,052
-
-
-
210
T.I.F. #15 EVERTON PARK 2 FUND
211
3100
CAPITAL IMPROVEMENT FUND
STREETS
REPAIR & MAINT & MISC
CAP IMP/REFUNDS & REIMB
REPAIR & MAINT & MISC
210-49-9200-57110
211-43-3100-54390
3100
STREETS
3110
ENGINEERING
OTHER SERVICES & CHARGES
ENGINEERING/PROF SERV-OTHER
OTHER SERVICES & CHARGES
211-43-3110-53070
$
1,106,133
$
2,730,000
$
1,855,500
$
947,422
$
-
$
-
$
241
241
$
-
-
-
241
-
31,561
31,561
-
2,500
2,500
-
1,018
1,018
-
-
-
211-43-3110-54370
REPAIR & MAINT & MISC
CAP IMP/MISCELLANEOUS
REPAIR & MAINT & MISC
3110
ENGINEERING
32,579
-
2,500
-
3135
IMPROVEMENTS
OTHER SERVICES & CHARGES
IMPROVEMENT PROJECTS - LEGAL
IMPROVEMENT PROJECTS - ENG
CAP IMP/PROFESSIONAL SERVICES
IMPROVEMENT PROJECTS-CONT SERV
IMPROVEMENT PROJECTS - ADV
OTHER SERVICES & CHARGES
207
8,951
21,435
85
30,678
1,800
30,000
3,000
360,000
200
395,000
1,200
75,000
2,536
78,736
800
16,000
3,000
50,000
200
70,000
995
995
-
35,000
995
35,995
1,000
1,000
211-43-3135-53040
211-43-3135-53050
211-43-3135-53070
211-43-3135-53350
211-43-3135-53520
211-43-3135-54370
211-43-3135-54430
REPAIR & MAINT & MISC
CAP IMP/MISC
CAP IMP/CONST - TAXES
REPAIR & MAINT & MISC
211-43-3135-55200
211-43-3135-55250
CAPITAL OUTLAY
CAP IMP/PURCHASE OF LAND
IMPROVEMENT PROJECT-CONTRACTS
CAPITAL OUTLAY
50,000
192,418
242,418
-
125,000
125,000
800,000
800,000
3135
IMPROVEMENTS
274,091
395,000
239,731
871,000
9200
UNALLOCATED
OTHER FINANCING USES
CAP IMP/OPERATG TRNSFRS OUT
313,942
-
-
-
211-49-9200-57110
317
Account Number
2011
Actual
Description
2012
Budget
2012
Estimated
2013
Adopted
OTHER FINANCING USES
313,942
-
-
-
9200
UNALLOCATED
313,942
-
-
-
211
CAPITAL IMPROVEMENT FUND
$
620,612
$
395,000
$
242,473
$
871,000
212
1920
ECONOMIC DEVELOPMENT FUND
ECONOMIC DEVELOPMENT
WAGES & BENEFITS
EDA/BOARD MEMBERS WAGES
EDA/FICA
EDA/MEDICARE
WAGES & BENEFITS
$
1,225
76
18
1,319
$
1,800
112
26
1,938
$
1,800
112
26
1,938
$
3,000
186
44
3,230
212-46-1920-51020
212-46-1920-51220
212-46-1920-51230
212-46-1920-52100
SUPPLIES
EDA/OPERATING SUPPLIES
SUPPLIES
212-46-1920-53040
212-46-1920-53050
212-46-1920-53070
212-46-1920-53080
212-46-1920-53220
212-46-1920-53520
384
384
500
500
370
370
2,000
2,000
OTHER SERVICES & CHARGES
EDA/LEGAL SERVICES
EDA/PROF SERV-ENGINEERING
ECON DEV/PROF SERV-CONSULTING
EDA/SEMINARS & TRAINING
EDA/POSTAGE
EDA/ADS & PUBLICATIONS
OTHER SERVICES & CHARGES
4,902
888
52,999
300
1,004
60,093
2,000
2,000
18,000
1,000
23,000
11,000
2,000
18,000
200
31,200
3,000
2,000
15,000
500
1,000
21,500
212-46-1920-54330
212-46-1920-54370
212-46-1920-54390
REPAIR & MAINT & MISC
EDA/DUES & SUBSCRIPTIONS
EDA/MISC.
EDA/HOUSING MET COUNCIL GRANT
REPAIR & MAINT & MISC
3,076
100,000
103,076
562
562
1,000
1,000
500
1,000
1,500
1920
ECONOMIC DEVELOPMENT
164,871
26,000
34,507
28,230
212
ECONOMIC DEVELOPMENT FUND
$
164,871
$
26,000
$
34,507
$
28,230
303
1920
T.I.F. #21 LEGION MALL FUND
ECONOMIC DEVELOPMENT
OTHER SERVICES & CHARGES
TIF PROJECTS/LEGAL SERVICES
TIF PROJECTS/ENGINEERING
TIF PROJECTS/PROF SERVICES
OTHER SERVICES & CHARGES
$
5,236
19,327
34,237
58,800
$
2,000
1,000
3,000
$
93,670
14,689
17,295
125,653
$
2,000
2,000
303-46-1920-53040
303-46-1920-53050
303-46-1920-53070
303-46-1920-54030
303-46-1920-54380
REPAIR & MAINT & MISC
TIF PROJECTS/IMPROVEMENTS
TIF #21/PAY-AS-YOU-GO CONTRACT
REPAIR & MAINT & MISC
303-46-1920-55200
303-46-1920-55250
CAPITAL OUTLAY
TIF #21/LAND PURCHASE
TIF PROJECTS/CONTRACTORS
CAPITAL OUTLAY
318
97,930
106,055
203,985
115,000
115,000
108,708
108,708
58,000
58,000
61,887
61,887
-
162,083
162,083
-
Account Number
Description
1920
ECONOMIC DEVELOPMENT
7010
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
324,672
118,000
396,444
60,000
DEBT SERVICE
OTHER SERVICES & CHARGES
TIF #21/DEBT SERV-PRINCIPAL
TIF #21/DEBT SERV-INTEREST
TIF #21/DEBT SERV-AGENT FEES
OTHER SERVICES & CHARGES
2,615,000
110,158
425
2,725,583
430,000
40,600
431
471,031
430,000
40,600
431
471,031
440,000
31,906
425
472,331
7010
DEBT SERVICE
2,725,583
471,031
471,031
472,331
303
T.I.F. #21 LEGION MALL FUND
312
3100
T.I.F. #24 SETTERHOLM'S FUND
STREETS
OTHER SERVICES & CHARGES
TIF #24/PROFESSIONAL SERVICES
OTHER SERVICES & CHARGES
303-47-7010-56010
303-47-7010-56110
303-47-7010-56200
312-43-3100-53070
$
3,050,255
$
589,031
$
867,475
$
532,331
$
199
199
$
14,017
14,017
$
2,435
2,435
$
-
312-43-3100-54370
REPAIR & MAINT & MISC
TIF #24 MISCELLANEOUS
REPAIR & MAINT & MISC
13,817
13,817
-
887
887
2,802
2,802
3100
STREETS
14,016
14,017
3,322
2,802
312
T.I.F. #24 SETTERHOLM'S FUND
$
14,016
$
14,017
$
3,322
$
2,802
317
7010
DEBT SERVICE FUND
DEBT SERVICE
OTHER SERVICES & CHARGES
BOND PRINCIPAL PAYMENT
BOND INTEREST PAYMENT
PAYING AGENT FEES
OTHER SERVICES & CHARGES
$
495,000
6,324
501,324
$
110,000
2,172
225
112,397
$
110,000
2,172
425
112,597
$
215,000
16,950
425
232,375
317-47-7010-56010
317-47-7010-56110
317-47-7010-56200
7010
DEBT SERVICE
501,324
112,397
112,597
232,375
9200
UNALLOCATED
OTHER FINANCING USES
DEBT SERVICE ISSUANCE COSTS
DEBT SERVICE BOND DISCOUNT
TRANSFER TO OTHER FUNDS
OTHER FINANCING USES
4,577
2,015
6,592
-
5,570
2,464
8,034
-
9200
UNALLOCATED
6,592
-
8,034
-
317
DEBT SERVICE FUND
317-49-9200-54375
317-49-9200-56300
317-49-9200-57110
TOTAL GOVERNMENTAL FUNDS
$
$ 14,644,422
ENTERPRISE FUNDS:
612
7010
507,915
AIRPORT FUND
DEBT SERVICE
OTHER FINANCING USES
319
$
112,397
$ 13,405,879
$
120,631
$ 12,639,116
$
232,375
$ 11,473,619
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
612-47-7010-56110
612-47-7010-56200
DEBT SERVICE BOND INTEREST
DEBT SERVICE PAYING AGENT FEES
OTHER FINANCING USES
30,200
213
30,413
28,115
213
28,328
15,656
213
15,869
32,500
425
32,925
7010
DEBT SERVICE
30,413
28,328
15,869
32,925
9200
UNALLOCATED
OTHER FINANCING USES
AIRPORT/BOND ISSUANCE COSTS
INDUSTRIAL PARK/BOND DISCOUNT
CAPITAL CONTRIB TO OTHER FUNDS
OTHER FINANCING USES
27,942
27,942
-
6,709
2,968
9,677
-
9200
UNALLOCATED
27,942
-
9,677
-
9810
AIRPORT
WAGES & BENEFITS
AIRPORT/FULL TIME WAGES
AIRPORT/COMMISSIONERS MTGS
AIRPORT OVERTIME
AIRPORT/PERA CONTRIBUTIONS
AIRPORT/FICA
AIRPORT/MEDICARE
AIRPORT/HEALTH INS CONTRIBUTIO
AIRPORT/ DENTAL INS
AIRPORT/HCSP BENEFIT
AIRPORT/LIFE INS CONT
AIRPORT/DISABILITY INS
AIRPORT/POST EMPLOYMENT BENEFI
WAGES & BENEFITS
14,726
1,075
721
1,072
887
209
2,766
235
15
22
40
8
21,776
14,349
1,200
1,035
1,154
1,028
240
2,925
264
30
27
50
20
22,322
2,000
1,075
50
275
250
60
2,900
230
30
22
42
20
6,953
14,347
1,200
1,035
1,154
1,028
240
2,925
219
45
24
50
22,267
612-49-9810-52120
612-49-9810-52210
SUPPLIES
AIRPORT/FUEL
AIRPORT/REP & MAINT SUPPLIES
SUPPLIES
30,453
1,241
31,694
32,000
500
32,500
61,617
2,800
64,417
32,000
1,000
33,000
612-49-9810-53040
612-49-9810-53050
612-49-9810-53070
612-49-9810-53210
612-49-9810-53520
612-49-9810-53600
612-49-9810-53810
612-49-9810-53840
OTHER SERVICES & CHARGES
AIRPORT/PROF SERV-LEGAL
AIRPORT/PROF SERV-ENGINEERG
AIRPORT/PROF SERV-OTHER
AIRPORT/PHONES
AIRPORT/ADS & PUBLICATIONS
AIRPORT/INSURANCES
AIRPORT/ELECTRIC & FUEL OIL
AIRPORT/RUBBISH DISPOSAL
OTHER SERVICES & CHARGES
684
285
3,263
30
14,261
9,613
1,355
29,492
1,000
5,000
1,000
3,200
250
18,000
11,000
1,200
40,650
600
1,000
700
3,200
250
14,865
9,600
1,300
31,515
500
1,000
1,000
3,200
200
15,000
11,000
1,300
33,200
612-49-9810-54010
612-49-9810-54040
612-49-9810-54270
612-49-9810-54370
612-49-9810-54380
612-49-9810-54430
REPAIR & MAINT & MISC
AIRPORT/R&M BLDGS OR GROUNDS
AIRPORT/REP & MAINT-EQUIPMENT
AIRPORT/LICENSES & PERMITS
AIRPORT/MISC
AIRPORT/DEPRECIATION EXPENSE
AIRPORT/PROPERTY TAXES
REPAIR & MAINT & MISC
813
1,639
50
3,415
95,034
5,205
106,156
1,000
1,000
50
3,000
80,000
5,200
90,250
1,435
1,000
50
5,170
90,000
5,411
103,065
1,000
1,000
100
3,000
85,000
5,400
95,500
612-49-9200-54375
612-49-9200-56300
612-49-9200-57200
612-49-9810-51010
612-49-9810-51020
612-49-9810-51090
612-49-9810-51210
612-49-9810-51220
612-49-9810-51230
612-49-9810-51310
612-49-9810-51320
612-49-9810-51325
612-49-9810-51330
612-49-9810-51600
612-49-9810-51700
320
Account Number
Description
612-49-9810-56110
OTHER FINANCING USES
AIRPORT/INTEREST EXPENSE
OTHER FINANCING USES
9810
AIRPORT
9811
INDUSTRIAL PARK
OTHER SERVICES & CHARGES
AIRPORT IND PARK/LEGAL SERVICE
AIRPORT IND PARK/ENGINRG SERV
AIRPORT IND PRK/PROF SERV
OTHER SERVICES & CHARGES
612-49-9811-53040
612-49-9811-53050
612-49-9811-53070
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
7,450
7,450
5,600
5,600
-
4,350
4,350
196,567
191,322
205,950
188,317
646
1,995
2,641
1,000
1,000
1,000
3,000
8,024
1,000
1,000
10,024
1,000
1,000
1,000
3,000
612-49-9811-54370
612-49-9811-54430
REPAIR & MAINT & MISC
AIRPORT INDUST PARK/MISCELLANE
INDUST PARK/TAXES
REPAIR & MAINT & MISC
180,151
180,151
185,000
185,000
173,744
173,744
175,000
175,000
9811
INDUSTRIAL PARK
182,793
188,000
183,768
178,000
612
AIRPORT FUND
613
9200
GOLF COURSE FUND
UNALLOCATED
OTHER FINANCING USES
TRANSFERS TO OTHER FUNDS
CONTRIBUTION OF CAP ASSETS
OTHER FINANCING USES
613-49-9200-57100
613-49-9200-57200
9200
UNALLOCATED
9830
$
437,714
$
407,650
$
415,264
$
399,242
$
48,019
34,702
82,721
$
-
$
-
$
-
82,721
-
-
-
GOLF COURSE
WAGES & BENEFITS
GOLF COURSE/FULL TIME WAGES
GOLF COURSE/OVERTIME
GOLF COURSE/PERA
GOLF COURSE/ FICA
GOLF COURSE MEDICARE
GOLF COURSE/HEALTH INSURAN
GOLF COURSE/ DENTAL
GOLF COURSE/HCSP BENEFIT
GOLF COURSE/LIFE INS
GOLF COURSE/DISABILITY
WAGES & BENEFITS
2,759
135
210
161
38
553
47
3
4
8
3,919
-
-
-
613-49-9830-52210
SUPPLIES
GOLF COURSE/REP & MAINT SUPPLI
SUPPLIES
3,589
3,589
-
-
-
613-49-9830-53070
613-49-9830-53600
OTHER SERVICES & CHARGES
GOLF COURSE/PROF SERV-OTHER
GOLF COURSE/INSURANCES
OTHER SERVICES & CHARGES
332
169
501
-
-
-
613-49-9830-51010
613-49-9830-51090
613-49-9830-51210
613-49-9830-51220
613-49-9830-51230
613-49-9830-51310
613-49-9830-51320
613-49-9830-51325
613-49-9830-51330
613-49-9830-51600
321
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
613-49-9830-54370
REPAIR & MAINT & MISC
GOLF COURSE/MISC
REPAIR & MAINT & MISC
1,932
1,932
-
-
-
9830
GOLF COURSE
9,941
-
-
-
613
GOLF COURSE FUND
631
7010
WATER & SEWER UTILITY FUND
DEBT SERVICE
OTHER SERVICES & CHARGES
BOND INTEREST
BOND PAYING AGENT FEES
OTHER SERVICES & CHARGES
253,760
850
254,610
235,000
850
235,850
196,702
425
197,127
198,185
850
199,035
7010
DEBT SERVICE
254,610
235,850
197,127
199,035
9200
UNALLOCATED
OTHER FINANCING USES
WATER & SEWER/ISSUANCE COSTS
WATER & SEWER/BOND DISCOUNT
OTHER FINANCING USES
30,698
13,516
44,214
-
18,418
8,148
26,566
-
9200
UNALLOCATED
44,214
-
26,566
-
9420
WATER OPERATIONS
WAGES & BENEFITS
WATER/FULL TIME WAGES
WATER - PART TIME WAGES
WATER/OVERTIME
WATER/PERA CONTRIB
WATER/FICA CONTRIB
WATER/MEDICARE CONTRIB
WATER/HEALTH INS CONTRIB
WATER/DENTAL INS CONTRIB
WATER/HCSP BENEFIT
WATER/LIFE INS CONTRIB
WATER/DISAB INS CONTRIB
WATER/POST EMPLOYMENT BENEFITS
WAGES & BENEFITS
170,597
5,728
26,518
13,727
11,232
2,644
26,553
2,335
142
206
470
619
260,770
177,312
5,305
28,944
15,469
12,788
2,991
29,655
3,300
300
245
621
2,000
278,930
177,312
5,305
25,000
15,470
12,788
2,991
28,544
2,300
296
215
503
2,000
272,724
176,875
5,200
28,911
15,434
13,081
3,059
29,817
2,338
450
240
619
276,024
SUPPLIES
WATER/OPERATING SUPPLIES
WATER/MOTOR FUEL
WATER/UNIFORMS & CLOTHING
WATER/CHEMICALS & TESTG
WATER/REP & MAINT-SUPPL
WATER/TOOLS & SM EQUIP
SUPPLIES
50,496
8,971
2,402
170,245
80,750
2,178
315,042
50,000
10,000
2,000
175,000
72,000
8,000
317,000
86,000
8,900
2,000
175,000
85,000
3,500
360,400
75,000
10,000
2,000
175,000
80,000
7,000
349,000
OTHER SERVICES & CHARGES
WATER/PROF SERV-LEGAL
WATER/ENGINEERING SERVICE
WATER/OTHER PROF SERV
WATER/ADS & PUBLICATIONS
610
1,739
312
4,352
500
15,000
300
1,000
48
6,000
64
500
500
10,000
300
1,000
631-47-7010-56110
631-47-7010-56200
631-49-9200-54375
631-49-9200-56300
631-49-9420-51010
631-49-9420-51030
631-49-9420-51090
631-49-9420-51210
631-49-9420-51220
631-49-9420-51230
631-49-9420-51310
631-49-9420-51320
631-49-9420-51325
631-49-9420-51330
631-49-9420-51600
631-49-9420-51700
631-49-9420-52100
631-49-9420-52120
631-49-9420-52130
631-49-9420-52160
631-49-9420-52210
631-49-9420-52400
631-49-9420-53040
631-49-9420-53050
631-49-9420-53070
631-49-9420-53520
$
322
92,663
$
-
$
-
$
-
2011
Actual
2012
Budget
2012
Estimated
2013
Adopted
Account Number
Description
631-49-9420-53600
631-49-9420-53810
WATER/INSURANCE
WATER/ELECTRIC UTILITIES
OTHER SERVICES & CHARGES
49,462
133,638
190,111
55,000
130,000
201,800
50,504
133,000
190,116
52,000
135,000
198,800
631-49-9420-54010
631-49-9420-54020
631-49-9420-54040
631-49-9420-54370
631-49-9420-54380
631-49-9420-54390
REPAIR & MAINT & MISC
WATER / REPAIR & MAINT
WATER/REP & MAINT-SUBS
WATER/REP & MAINT-EQUIP
WATER/MISCELLANEOUS CHARGES
WATER/DEPRECIATION EXPENSE
WATER/REFUNDS & REIMBS
REPAIR & MAINT & MISC
6,261
84,894
63,795
5
355,559
212
510,725
10,000
75,000
60,000
1,000
350,000
496,000
2,000
126,000
40,000
1,500
350,000
519,500
10,000
80,000
60,000
1,000
350,000
501,000
9420
WATER OPERATIONS
1,276,649
1,293,730
1,342,740
1,324,824
9440
WATER ADMINISTRATION
WAGES & BENEFITS
WATER-ADM/FULL TIME WAGE-CLERK
WATER-ADM/OVERTIME-CLERK
WATER-ADM/PERA CONTRIB
WATER-ADM/FICA CONTRIB
WATER ADM/MEDICARE CONTRIB
WATER ADM/HEALTH INS CONTRIB
WATER ADM/DENTAL INS CONTRIB
WATER ADM/HCSP BENEFIT
WATER ADM/LIFE INS CONTRIB
WATER ADM/DISAB INS CONTRIB
WAGES & BENEFITS
43,176
322
3,154
2,671
629
8,140
985
45
65
125
59,311
18,080
1,356
1,121
262
3,996
497
36
32
63
25,443
18,080
1,356
1,121
262
3,813
406
36
26
52
25,152
18,077
65
1,361
1,125
263
3,996
414
54
29
63
25,447
1,217
329
1,546
1,000
500
1,500
1,018
200
1,218
1,000
500
1,500
631-49-9440-51010
631-49-9440-51090
631-49-9440-51210
631-49-9440-51220
631-49-9440-51230
631-49-9440-51310
631-49-9440-51320
631-49-9440-51325
631-49-9440-51330
631-49-9440-51600
631-49-9440-52010
631-49-9440-52100
SUPPLIES
WATER ADM/OFFICE SUPPLIES
WATER ADM/OPERATING SUPPLIES
SUPPLIES
631-49-9440-53010
631-49-9440-53070
631-49-9440-53080
631-49-9440-53090
631-49-9440-53110
631-49-9440-53210
631-49-9440-53220
631-49-9440-53520
631-49-9440-53700
OTHER SERVICES & CHARGES
WATER ADM/PROF SERV-AUDITING
WATER ADM/PROF SERV-CONSULTING
WATER ADM/SEMINARS & TRAINING
WATER ADM/COMPUTER SUPPORT
WATER ADM/LOCATES
WATER ADM/TELEPHONE
WATER ADM/POSTAGE
WATER ADM/PUBLISHING & ADS
WATER ADM/MILEAGE REIMB
OTHER SERVICES & CHARGES
12,825
904
18,701
3,973
7,753
9,802
282
571
54,811
15,000
25,000
1,000
3,200
7,000
8,000
2,000
500
61,700
9,000
26,000
1,108
1,631
4,944
5,500
6,000
5,000
350
59,534
10,000
25,000
1,000
1,000
4,000
7,800
9,000
2,000
500
60,300
631-49-9440-54270
631-49-9440-54330
631-49-9440-54370
631-49-9440-54440
REPAIR & MAINT & MISC
WATER ADM/LICENSES & PERMITS
WATER ADM/DUES & SUBSCRIPTIONS
WATER ADM/MISC CHARGES
WATER ADM/STATE LEAD TESTING
REPAIR & MAINT & MISC
5,477
4,865
24,403
34,746
5,000
500
2,000
25,000
32,500
5,000
2,200
25,000
32,200
6,000
3,000
25,000
34,000
OTHER FINANCING USES
WATER ADM/TRANSFER TO FUNDS
25,000
25,000
25,000
25,000
631-49-9440-57110
323
Account Number
2011
Actual
Description
2012
Budget
2012
Estimated
2013
Adopted
OTHER FINANCING USES
25,000
25,000
25,000
25,000
9440
WATER ADMINISTRATION
175,414
146,143
143,103
146,247
9450
SANITARY SEWER OPERATIONS
WAGES & BENEFITS
SEWER/FULL TIME WAGES
SEWER/PART TIME WAGES
SEWER/OVERTIME
SEWER/PERA CONTRIB
SEWER/FICA CONTRIB
SEWER/MEDICARE CONTRIB
SEWER/HEALTH INS CONTRIB
SEWER/DENTAL INS CONTRIB
SEWER/HCSP BENEFIT
SEWER/LIFE INS CONTRIB
SEWER/DISAB INS CONTRIB
SEWER/POST EMPLOYMENT BENEFITS
WAGES & BENEFITS
128,376
5,728
17,285
10,468
8,590
2,025
21,977
2,728
6,117
169
362
619
204,441
164,860
5,305
23,260
14,109
11,663
2,728
29,655
3,900
6,300
245
577
2,000
264,602
164,860
5,305
22,000
14,109
11,663
2,728
29,000
3,200
6,296
215
467
2,000
261,843
167,409
5,200
23,787
14,340
12,176
2,847
29,817
3,274
6,450
240
586
266,126
631-49-9450-52100
631-49-9450-52120
631-49-9450-52130
631-49-9450-52210
631-49-9450-52400
SUPPLIES
SEWER/OPERATING SUPPLIES
SEWER/MOTOR FUEL
SEWER/UNIFORMS & CLOTHING
SEWER/REP & MAINT SUPPLIES
SEWER/TOOLS & SM EQUIP
SUPPLIES
9,668
9,343
1,061
60,703
75,937
156,713
8,000
8,000
1,000
30,000
4,000
51,000
9,000
9,000
1,058
95,000
1,000
115,058
9,000
9,000
1,000
60,000
4,000
83,000
631-49-9450-53050
631-49-9450-53070
631-49-9450-53080
631-49-9450-53600
631-49-9450-53700
631-49-9450-53810
OTHER SERVICES & CHARGES
SEWER/ENGINEERING SERVICES
SEWER/PROF SERVICES
SEWER/SEMINARS & TRAINING
SEWER-LIFTS/INSURANCES
SEWER/MILEAGE REIMB
SEWER-LIFTS/ELECTRIC UTILITIES
OTHER SERVICES & CHARGES
21,549
311
600
28,495
449
47,194
98,597
10,000
1,000
600
35,000
500
40,000
87,100
10,000
300
618
28,949
550
40,000
80,417
10,000
1,000
600
30,000
500
45,000
87,100
631-49-9450-54010
631-49-9450-54020
631-49-9450-54040
631-49-9450-54370
631-49-9450-54380
631-49-9450-54390
631-49-9450-54410
REPAIR & MAINT & MISC
SEWER/REPAIR & MAINT
SEWER/REPAIR & MAINT-SUBS
SEWER/REP & MAINT EQUIPMENT
SEWER/MISC
SEWER/DEPRECIATION EXPENSE
SEWER/REFUNDS & REIMBS
SEWER/MET COUNCIL SERV CHARGES
REPAIR & MAINT & MISC
168
21,951
32,143
1,767
300,337
212
1,210,044
1,566,620
500
30,000
60,000
1,500
300,000
1,136,921
1,528,921
200
26,000
10,000
1,000
300,000
1,046,049
1,383,249
500
30,000
40,000
1,500
300,000
1,038,686
1,410,686
631-49-9450-57110
OTHER FINANCING USES
SEWER/TRANSFER TO OTHER FUND
OTHER FINANCING USES
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
9450
SANITARY SEWER OPERATIONS
2,051,372
1,956,623
1,865,568
1,871,912
9490
SANITARY SEWER ADMINISTRATION
WAGES & BENEFITS
631-49-9450-51010
631-49-9450-51030
631-49-9450-51090
631-49-9450-51210
631-49-9450-51220
631-49-9450-51230
631-49-9450-51310
631-49-9450-51320
631-49-9450-51325
631-49-9450-51330
631-49-9450-51600
631-49-9450-51700
324
Account Number
Description
631-49-9490-51010
631-49-9490-51090
631-49-9490-51210
631-49-9490-51220
631-49-9490-51230
631-49-9490-51310
631-49-9490-51320
631-49-9490-51325
631-49-9490-51330
631-49-9490-51600
SEWER-ADM/FULL TIME WAGE-CLERK
SEWER-ADM/OVERTIME
SEWER ADM/PERA CONTRIB
SEWER-ADM/FICA CONTRIB
SEWER-ADM/MEDICARE CONTRIB
SEWER-ADM/HEALTH INS CONTRIB
SEWER-ADM/DENTAL INS CONTRIB
SEWER ADM/HCSP BENEFIT
SEWER-ADM/LIFE INS CONTRIB
SEWER-ADM/DISAB INS CONTIB
WAGES & BENEFITS
2011
Actual
631-49-9490-52010
631-49-9490-52100
SUPPLIES
SEWER-ADM/OFFICE SUPPLIES
SEWER-ADM/OPERATING SUPPLIES
SUPPLIES
631-49-9490-53010
631-49-9490-53070
631-49-9490-53080
631-49-9490-53090
631-49-9490-53110
631-49-9490-53220
631-49-9490-53520
OTHER SERVICES & CHARGES
SEWER ADMN/PROF SERVICES AUDIT
SEWER ADM/PROFESSIONAL SERVICE
SEWER-ADM/SEMINARS & TRAINING
SEWER-ADM/COMPUTER SUPPORT
SEWER-ADM/LOCATES
SEWER-ADM/POSTAGE
SEWER-ADM/PUBLISHG & ADS
OTHER SERVICES & CHARGES
631-49-9490-54270
631-49-9490-54370
REPAIR & MAINT & MISC
SEWER-ADM/LICENSES & PERMITS
SEWER ADM/MISCELLANEOUS
REPAIR & MAINT & MISC
9490
SANITARY SEWER ADMINISTRATION
631
WATER & SEWER UTILITY FUND
2012
Budget
2012
Estimated
2013
Adopted
43,176
322
3,192
2,671
629
8,140
985
45
65
125
59,350
18,080
1,356
1,121
262
3,996
497
36
32
63
25,443
18,080
1,356
1,121
262
3,813
406
36
26
52
25,152
18,077
65
1,361
1,125
263
3,996
414
54
29
63
25,447
934
329
1,264
300
300
600
400
11
411
300
500
800
4,275
300
18,728
1,969
9,802
210
35,284
5,000
25,000
200
500
2,000
8,000
300
41,000
5,000
26,000
300
1,631
1,800
4,000
302
39,033
5,000
25,000
200
1,000
2,000
9,000
300
42,500
368
4,720
5,088
500
3,000
3,500
102
2,164
2,266
500
3,000
3,500
100,986
70,543
66,862
72,247
$
3,903,244
$
3,702,889
$
3,641,966
$
3,614,265
TOTAL ENTERPRISE FUND
$
4,433,621
$
4,110,539
$
4,057,230
$
4,013,507
TOTAL EXPENDITURES PRIMARY GOVT
$ 19,078,044
325
$ 17,516,418
$ 16,696,346
$ 15,487,126
Prepared By:
Aaron Parrish, Administrator
Ellen Paulseth, Finance Director

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