HomeMy WebLinkAbout06.09.14 Work Session Minutes Council Budget Work Session Minutes
June 9,2014
Mayor Larson called the work session to order at 6:30 p.m.
Present: Larson, Bartholomay, Bonar, Donnelly
Absent: Fogarty
Also Present: David McKnight, City Administrator; Robin Hanson, Finance Director; Brian
Lindquist, Police Chief; Adam Kienberger, Community Development Director;
Randy Distad, Parks and Recreation Director; Kevin Schorzman, City Engineer;
Todd Reiten,Municipal Services Director; Brenda Wendlandt, Human Resources
Director; Tim Pietsch, Fire Chief; Cynthia Muller, Executive Assistant
MOTION by Bonar, second by Donnelly to approve the agenda. APIF,MOTION CARRIED.
The purpose of the work session is to discuss the 2015 budget, specifically the general fund and
debt service funds budget and tax levy. The remaining funds will be discussed in the July work
session.
The draft 2015 budget shows revenues at$3,043,207,which is a$111,000 increase over 2014.
Expenditures are projected at $11,544,695 which is an increase of$574,000. Fiscal disparities
have been left the same for now at$2,253,199. This brings the general fund levy to $6,248,289,
which is an increase of$463,000 over the 2014 final budget. The debt levy is $116,000 more at
a total of$3,059,728. The draft net tax levy comes to $9,308,017 which is a 6.6%increase over
the final 2014 budget. The tax levy increase in 2010 was 2.39%and in 2011 it was 3.42%. In
2012 and 2013 there was no increase and in 2014 there was a 1.92%increase.
Finance Director Hanson reviewed the revenue line items. Animal license revenue has been
reduced due to the option of a lifetime license or a two-year license. Building permit revenue
will be increased from$315,000 in 2014 to $380,000 for 2015, which is less than the actual 2013
building permit revenue received which was $513,000. The city's share of LGA is $276,607
which is an increase of$31,278. MSA maintenance has been increased. Fire charges revenue
has been increased based on recent experience. Police service charges have been reduced to
reflect the reimbursement arrangement with the school district for one school resource officer.
Investment income has been reduced from$55,000 to $20,000. Transfers in is the money
transferred in from the enterprise funds to cover administrative and personnel costs, including the
liquor stores. This has been increased by 3%.
Regarding expenditures, all budgets reflect the anticipated human resources based on union
contracts,the wage study,retirement contributions, health insurance and workers compensation
increases. There is also an increase in technology costs as the city continues to expand the use of
technology, support and upgrade hardware and software.
The administration budget has been increased by $25,000 to cover strategic planning, a customer
survey and increased technology for the purchase of Novus Agenda and iPad support. The
increase in finance is due to an audit contract which will go out for bid later this year. In risk
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management there are increased premium costs for property and casualty insurance and there is
more use of the city's deductibles which is eating away at the fund balance.
The police budget includes an increase to buy Axon Flex body cameras,the software and
upgrading of phones to smart phones to improve evidence collection and moving the information
to cloud. Staff is recommending that money for vehicles be moved to a capital equipment fund
and that it be funded on a longer term basis for immediate needs and use a portion of LGA to
address deferred maintenance.
There is an increase in the fire budget for pump testing for$15,000 and continued hose
replacement. Painting of the ceiling at station one is estimated at$28,000 and half of that will be
in the 2015 budget and half in the 2016 budget. There is also $25,000 for positive pressure
ventilators and extraction pumps. Amounts previously approved in the fire CIP will be
transferred out and moved into the fire capital projects fund.
In engineering there is $10,000 for efforts that may be recommended by the community
development director, and$10,000 for professional services in building inspections in the event
the activity level is such that we need to contract out work due to increased building levels.
There is an increase in municipal services of$11,000 for snow removal.
A new item is permanent levy adjustment and delinquency experience. In the audit there was an
actual reduction in the levy that we sent to the county. According to the county those are
permanent adjustments done by a local taxing authority due to evaluation appeals or due to the
ag preserve credit. The $30,000 is a permanent reduction and we will not see it. To reflect that,
the 2015 budget includes $30,000. In 2016 through 2018, Finance Director Hanson
recommended we build up over that three year period our delinquency experience which runs
about 1.5% in a good year. Then we will have the money in the fund balance to take care of the
timing differences between when we expect the tax receipts and when we actually receive them.
Transfers out is comprised of the general fund (non-LGA items) and LGA items. Non-LGA
items include:
EDA $ 40,000
Arena $ 20,000
Fire CIP $ 70,000
This is for one brush truck and-a-chief's-vehicle. The fire department had-requested-a second
chief's vehicle. The police department has a commercial inspector's vehicle that is six years old
and it would make sense to transfer that to the fire department for a chief's vehicle and replace
the commercial inspector's vehicle.
Police Capital Equipment Fund $125,000
Sealcoating $350,000
Trail maintenance $ 30,000
Building maintenance $ 15,000
Total $650,000
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LGA uses include:
Customer survey and strategic planning $ 25,000
Assessments related to hotel parcel $ 50,000
Fire CIP $ 30,000
Streets and equipment CIP $ 80,000
The current CIP does not address deferring equipment for the next six years. This money would
provide funding so that if we need to replace a vehicle rather than repair it we would have money
to do that. It would be approved by Council.
Building maintenance $ 2,707
Technology $ 82,300
This would pay for a new software tool and redesign of the city's website, costs associated with
updating the city's remaining computers to the same operating system and Office suite software,
point of sale software for the pool,the purchase of accounts payable automation software, and
online employment application software.
New lights at the Rambling River Center $ 6,600
Total $276,607
The debt service levy provides funding for scheduled debt principal and interest repayment
obligations. It continues to strengthen the cash flow for several debt issues as we work towards
compliance with the 105%funding requirement, and provides funding for the 195th Street
reconstruction project. In 2015 bonds will be sold for this project and the first payment would be
in 2016. Because interest rates are against us and we have to add on a stretch of Pilot Knob,the
bond sale size has been increased and the cost will be more. The debt service levy factored in
$67,000 for the project, so staff recommends keeping that in here. Between what we collect in
2015 and 2016 we will be approximately$20,000 off.
Fiscal disparities are expected to be the same in 2015.
Regarding human resource costs and budgeted debt service needs the levy would need to
increase 4.02%to fund those items. The estimated average increase to property taxes would be
$35.69 to cover the 4.02% increase. This assumes the average market value is $197,416, which
is an increase of 10.08%based on preliminary county numbers. The additional 2.58% included
in the city's draft budget,totaling a 6.6%increase, is estimated to cost the average homeowner
an additional $26.86, for a total projected increase of$62.55 on the average residential home.
This budget does not include funding for a ladder truck, recommendations from the aquatic
feasibility study, or any Ice for Tigers funding request.
Staff met last week and did a first round of cuts before bringing this budget to Council.
Councilmember Donnelly asked about the average levy increase from 2010 through 2015. This
comes to an average increase of 2.8%per year.
Mayor Larson asked for an explanation of the body cameras. Police Chief Lindquist stated we
are always one step behind with technology. Now the courts say we have to record audio
interviews and if these cameras are available we have to use them according to federal and state
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mandates. Everything we do is questioned and must be defended. The evidence collected is of
the same nature. The body camera is taking the camera out of the car and putting it on the cop to
show everywhere they go. The equipment is on sale this year and forfeiture funds will be used to
purchase them. There is a monthly fee associated with each camera that allows us to use their
system as a depository for all evidence collected and is placed in the cloud. The cameras would
not be on continually, only when necessary. Everything collected on the camera can be used to
defend the city.
Councilmember Bonar stated the average property owner will see a$20,000 increase in the value
of their home. He asked how they understand they are part of the inflationary increase if Council
decides to increase the levy$62.65 per residence. City Administrator McKnight clarified the
question is if the levy increase was zero, what would that do to taxes. Taxes will go up because
we will see a 2%increase in the taxable market value. Staff will provide a dollar amount.
Councilmember Donnelly noted commercial would go down. City Administrator McKnight
noted growth has returned and will equal 2%of new construction. All these pieces of the
residential pie will pay old and new taxes. The$62.65 assumes more homes in the community.
Councilmember Bonar stated if we chose a 5% increase,what were the circumstances within the
community at the last 5% increase? Staff will provide historic building permit numbers. He
remained cautious when it comes to adding taxes to the community. Councilmember Donnelly
recalled even with a zero increase,the commercial properties took a hit. Councilmember Bonar
was trying to define what is in our control and what isn't. Negotiated agreements and other
commitments approved by Council are within our control. A lot of things are not within our
control that we will be responsible for. The current rate of inflation is 2%.
Councilmember Bartholomay asked about the cost of the smart phone upgrade for police. Police
Chief Lindquist stated the cost is $6,500. The cameras and the phones are related. There is an
application for the phone that can help monitor the camera. It will also allow us to download
evidence to the cloud. The audio recorders are $450 each. The last time cameras were
purchased they were$140 each. A lot of officers communicate by texting. There is also new
CAD software that has an application for smart phones.
Councilmember Bartholomay asked about the cost for repurposing a police vehicle for fire
department use. Decals are approximately$600. Other than that it is mechanical labor time.
The lights and radio would remain in the vehicle. It would be approximately$2,000 total.
Councilmember Bartholomay asked if the LGA expenditures for fire CIP, streets and building
maintenance are one-time expenditures. Finance Director Hanson stated there is long term
funding for the fire CIP which is contingent on receipt of LGA funds. Regarding equipment and
streets CIP, staff's recommendation would be to do a similar amount in 2016 if LGA funding is
received. This would bridge the gap until CIP funding is in place.
Councilmember Bartholomay asked for the highest percent in delinquent taxes during the last
four years. It is approximately 5 —7%. He also asked what the 2% inflation amounts to in
dollars. It is $175,000. Councilmember Bartholomay stated beyond the 4.02%we would have
to increase the levy another$170,000. Finance Director Hanson noted 2% for supplies, utilities,
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etc. would not be in there unless you add it to the base of the 4.02%. Councilmember Donnelly
stated the 4.02%includes contracts,workers comp, etc. Councilmember Bartholomay asked if a
5%increase would cover inflation. Finance Director Hanson will provide that information.
Councilmember Bonar asked about the tax impact per household for a ladder truck, aquatic
facility study and funding for Ice for Tigers. Finance Director Hanson will provide the average
residential levy impact for each of these items.
Finance Director Hanson stated for Ice for Tigers funding there are two scenarios. A lease
revenue bond would be issued by the EDA and the city would lease the facility from the EDA. It
is expensive to do it that way,but it does not require a referendum. The cheapest way would be
a referendum. The difference is $50,000- $60,000 per year. The lease revenue requires we set
aside a full year's debt service in the issue. So instead of a$3.2 million issue, it is $3.6 million.
They also want the proforma to show a 20%profit. The best way is to do a general obligation
bond which requires a taxpayer vote.
Mayor Larson felt Council could all agree the 4.2% is there and we cannot touch it. He felt the
6.6%increase will not work either. He would be comfortable with 5%. Councilmembers
Bartholomay and Donnelly agreed with 5%. Councilmember Bonar would be comfortable with
4% -4.99%,not 5%.
Council was comfortable with the LGA proposed uses.
Council agreed with doing a community survey.
MOTION by Bartholomay, second by Bonar to adjourn at 7:59 p.m. APIF,MOTION
CARRIED.
Respectfully submitted,
Cynthia Muller
Executive Assistant
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