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Home My WebLink About6. Proposed 2012/2013 Tax Levy and Operating Budget-Res. No. 7258 and 7259 �� e��s�c�, City of Shakopee Memorandum TO: Mayor and Council Mark McNeill, City Administrator FROM: lulie A. Linnihan, Finance Director RE: Public Meeting for Adoption of the 2012/13 Tax Levy and Budget Resolutions No.7258 and No. 7259 DATE: December 4, 2012 Action Requested: The City Council is asked to adopt the 2013 General fund budget and approve the 2013 Property Tax levy.This levy will then be certified to Scott County and utilized for the 2013 property tax statements. The budget adoption will provide the information needed to develop the budget book into final format, for distribution to Council, staff and public as requested. Introduction and Background The City began the budget process in July, and has resulted in the review of the departmental budgets, capital projects and internal service fund programs.The new initiatives, capital and infrastructure program funding as well as current and future debt service payments needs were discussed and prioritized prior to setting the 2013 preliminary levy,which was submitted to Scott County as follows: — ——_ �'�._ ;..�..,�� m ��r v �.��9�`e`��'� General Levy $15,379,723 Debt Service Fire $ 150,000 Total Levy $15,529,723 This preliminary levy represents a 4.5%increase in the General levy over the 2012 levy, of$14,717,438. The Debt Service Fire levy,for the referendum approved building of 2004,was increased by$30,000 over 2012,from $120,000 to$150,000 in 2013.As discussed,this is only a portion of the total annual debt service requirement of$248,500. The Economic Development Authority Levy has historically been a separate line item levy in the annual budget and levy resolution.As discussed during the preliminary levy process, per discussion with the City Attorney,Jim Thomson, this levy is included in the General Levy, and the amount of allocation for this in 2013 is$80,000.This is an amount consistent with prior years. Budget13/budget res 12-6-2012 New Initiatives: The 2013 Levy and Budget provide for an increase specific to several new initiatives that financed newly created positions and projects, as follows: Personnel• Economic Development Specialist $ 72,146 Human Resources Technician $ 67,600 Full-Time Fire Fighters(4) $125,000 Natural Resources Technician $ 57,596 Crime Prevention Specialist $ 62,151 Prolects: Feasibility Studies—(archeological) $ 10,000 Downtown Flower Baskets $ 13,000 Funding for 2013 Capital Streets $ 500,000 EDA Fa�ade Loan Program $ 150,000 Debt: 20046 Fire Building Referendum Bond 30 000 TOTAL $1,087,493 The initiative for 6 additional part time Fire Fighters has been removed from the 2013 budget process, per the discussions at the October 30`h, 2012 budget work session. Requested Action: • Offer Resolution Number 7258,A Resolution Setting the 2012 Tax Levy, Collectable In 2013, and move its adoption. • Offer Resolution Number 7259,A Resolution Adopting the 2013 Budget, and move its adoption. Upon approval of the resolution establishing the Property Tax Levy,this information will be routed to Scott County for preparation of the 2013 property tax statements. Upon approval of the 2013 budget,the final budget document will be compiled, providing an overview of all City funds, debt service status, capital projects and departmental narratives. Budget13/budget res 12-6-2012 6 City of Shakopee irtprrna I'? Memorandum To: Mayor and City Council Mark McNeill, City Administrator From: Julie A. Linnihan, Finance Director Subject: 2013 General Fund Budget Overview Date: December 4, 2012 The City of Shakopee annually adopts a General fund budget and property tax levy for the upcoming year. The following information provides an overview of many elements that have been brought into the budget process during 2012, planning for the 2013 budget year. Overview: The 2012 budget process requires the coordination of staff, Council and several outside entities. The determination of a property tax levy requires updating the City specific information such as estimated tax rates, the changes in market value and tax capacity, as well as the adjustments that have been made to the overall tax structure, dependent on legislative action and property classifications. As budget estimates have been developed, the City and County are dealing with another year of decreasing taxable market value, as well as the impact of the market value exclusion. These factors make comparability as well as impact difficult to determine and rely on as a useful tool. The Preliminary Levy and Budget were approved by Council on September 4, 2012. This levy allowed for a 4.5 % increase over the prior year levy. The certification of the levy sent to Scott County has created the property tax estimate data that appeared on the recently mailed Proposed Property Tax Statements for 2013. This statement provided an estimate to property owners of the County, City, School District and Special Taxing Districts for 2013, based on the preliminary levies. City staff held several budget work sessions with Council during July and August, and the primary points of these discussions are highlighted below. General Fund: Revenues: primary sources of General fund revenues are comprised of the following: • Taxes — including property tax revenues and fiscal disparities as well as lodging tax • Licenses and Permits, which include franchise payments from Cable, as well as City issued licenses and the broad array of building permit categories • Intergovernmental revenues, which annually are received on requested State grant funding, Municipal State Aid for road maintenance as well and Police & Fire State Aid • Services and Charges, specific to Engineering fees billed for projects, Police fees for providing Public Safety as requested, Fire service fees to Townships, as well as Recreation fees • Fines are primarily specific to police related activity • Interest and Reimbursements for contributions, donations, and interest earnings H /budget 13 /budget council memo /2013 budget overview ,The'General property tax levy is as follows: Difference 2011 Payable 2012 2012 payable 2013 2013 to 2012 General Revenue $ 14,500,931 $ 15,379,723 $ 878,792.00 Debt Service $ 136,507 $ - $ (136,507.00) EDA $ 80,000 $ - $ (80,000.00) Sub Total $ 14,717,438 Market Value Referenda $ 120,000 $ 150,000 $ 30,000.00 Total $ 14,837,438 $ 15,529,723 $ 692,285.00 The General fund revenues Revenues are fairly consistent to the prior year, with some variances as follows: • Increased State Aid Maintenance, based on historical receipt collection • Increased Lodging tax, based on historical receipts and anticipated new construction • Decreased anticipated interest earnings, based on the on -going "flat" earnings • Charges from the Shakopee Public Utilities reflect an anticipated increase based on current year historical review • Recreation fees reflect a slight increase in fee rates, per board recommendation In 2013, the City will be working on an extensive fee review that will result in the adjustment to the current fees that are defined in the fee schedules. This may result in some variances from the estimated budgeted revenues. Expenditure Highlights: Personnel Wages for the employee base reflect a 2% increase from the 2012 pay plans. The 2013 budget also allows for any step, longevity and certification pay that will occur throughout the year, as stated in the personnel policy and union contracts. Employee benefit costs reflect a slight increase in health insurance premiums over the 2012 budget, as well as a minimal increase in dental premiums, and life insurance premiums. PERA (Public Employees Retirement Association rates were not adjusted by the legislature during the most recent session, as recent years have required the City portion to be adjusted upward, per mandate. The employee pays a portion of this retirement plan, through payroll withholdings. The 2013 budget also provides for the additional of several new positions, in various departments that have been discussed and added to the 2013 budget totals. Prior to any hire, the position will again be presented to Council, before proceeding. General Government: The Administration Division includes the addition of a Human Resources Technician position in 2013. The structure of the Administration Division has been adjusted in 2012, as the retirement of the City Clerk has resulted in the restructuring of several of the Clerk Department positions, transitioning the Clerk positions to the Finance Department. This has resulted in variances to these two departments in the 2013 budget from the 2012 budget. H /budget 13 /budget council memo /2013 budget overview Finance: budget has been adjusted to allow for a portion of the Finance Director's time to be carried in the Clerks area, as this position has now been re- structured to be a Finance Director /City Clerk, as the Full Time City Clerk position has been eliminated. Public Safety: The Police department 2013 budget includes the newly created position of Crime Prevention Specialist, a civilian position that will provide the department the personnel needed to deal with activity that is now handled by a sworn Police Officer. A promotional process for the Records Unit has also been added to this budget plan. Fire department: The staffing of the department has generated much discussion during the budget process, as the department has experienced a reduction in the response to daytime, work day calls. This has resulted in the 2013 budget including the consideration of adding 4 full time daytime duty fire staff. This is included in the personnel costs of the budget. The additional request for 6 additional part -time on call positions has been delayed for future year budget consideration. Significant discussion was also held regarding the potential construction of an additional station, in the Southbridge area of the community. This has also been delayed for future year funding action, if needed. Public Works: The Engineering budget remains similar to prior years budgets, with no additional staffing requested in either Engineering or Public Works. Park Maintenance: budgets stay consistent with the prior year budget amount, allowing specifically for fuel related increases. During budget discussions, the position of Natural Resources Technician was discussed and this position has been placed into the 2013 budget The duties related to this budget area will be completed through a coordination of parks and public works. Operating supplies and maintenance costs will drive the budget increases specific to this area. Transfer to other funds provide for: • Capital funding for infrastructure - $500,000 • Debt Service funding - $60,000 • EDA transfers for new position - $70,000 • EDA Facade loan program - $ 150,000 • General EDA levy $ - $ 80,000 The City Council has also authorized several new initiatives for the 2013 budget, including: • Archeological feasibility study • Neighborhood festivals • Downtown Flower Baskets • Security system upgrades The budget in total for these projects is $69,500. Fund Balance Consideration: During budget planning the fund balance of the General fund is discussed. Historically, the City has been able to maintain and often increase the fund balance position. This has allowed the City to maintain the levy amount, by using the potential fund balance as a source to fund the upcoming budget. The activity through October, 2012, indicates that this year may provide available fund balance, of approximately $750,000. This amount could fund the 2013 budget through the following: H /budget 13 /budget council memo /2013 budget overview • Dedicated funding for the upcoming 2013 street projects and reconstruction • Dedicated as a transfer to the debt service funds, that have not been levied as a part of the overall levy certified to Scott County, requiring use of cash position • Utilized as a funding source to reduce the preliminary 4.5 % levy increase approved in September, 2012 Future Budget Considerations: As Council considers the 2013 budget and tax levy, it is difficult to step back and consider the variety of issues that are facing the City in the years beyond the current levy. As the budget process nears completion for this year the following issues will need to carry into future budget years, as follows: • Information technology (IT) needs continue to grow, as the depth of information, as well as the speed of response and processing continually expands. The City will continue to plan and prepare for the expectations of the public, but additional funding for equipment, personnel and operational costs are expected to increase • Infrastructure maintenance and expansion will be required in the non - developed areas of the community, requiring Council and staff to develop and fund the needed capital outlay. The level of these anticipated costs will require the use of long term debt, which will also require additional annual tax levy amounts • Public Safety needs and requirements for Police, Fire and Inspections will be expanding as the community population and demographics change. These will also require consideration of funding for personnel, equipment, training and possible facilities • Economic development and expansion will bring additional market value and jobs to the community, and the addition of new business and industry to the community may require the use of incentives, such as use of SAC credits, tax abatements and fee reductions. The City will need to prepare for a base of funds to address requests such as these • As community amenities, such as parks, dog parks, trails, etc. are added to the future year programs, funding needs to be assigned not only to the initial construction or development, but the added sites will require personnel, equipment, maintenance and compliance with standards from the State and Federal government, such as surface water quality. These "all inclusive" costs must be considered in their totality, in determining the feasibility of such programs • Debt Service commitments are currently being funded by the cash positions of the funds, which will not be sufficient in the future to meet the annual needs. Council will need to determine the most appropriate method to pay the commitments to the bond holders H /budget 13 /budget council memo /2013 budget overview 2013 PRELIMINARY BUDGET GENERAL FUND SUMMARY Actual Actual 10/31/2012 Budget Preliminary Budget 2010 2011 Actual 2012 2013 2012 TAXES 13,554,931.62 14,279,01622 7,615,424.17 13,407,920.00 14,579,000.00 TAX INCREMENTS 2,074.88 0.00 3,454.57 0.00 0.00 SPECIAL ASSESSMENTS 28,988.14 21,905.73 (6,495.20) 11,000.00 11,000.00 LICENSES AND PERMITS 1,303,896.02 1,225,560.50 923,670.50 1,275,300.00 1,316,700.00 INTERGOVERNMENTAL 828,905.56 796,075.18 945,211.51 619,760.00 755,500.00 CHARGES FOR SERVICES 3,844,681.96 3,879,116.69 3,087,065.19 3,890,630.00 3,852,150.00 FINES AND FORFEITURES 423,746.32 357,249.16 278,440.50 436,000.00 425,000.00 MISCELLANEOUS 420,697.41 397,477.49 18,525.04 480,400.00 315,500.00 TOTAL REVENUES 20,407,921.91 20,956,400.97 12,865,296.28 20,121,010.00 21,254,850.00 GENERAL GOVERNMENT (2,960,229.12) (2,713,537.13) (2,623,412.34) (3,272,307.00) (3,385,265.00) PUBLIC SAFETY (8,953,172.94) (9,401,911.10) (7,371,249.08) (9,667,231.00) (9,913,889.00) PUBLIC WORKS (2,632,924.55) (2,602,097.93) (1,965,000.84) (2,868,352.00) (2,883,328.00) PARK AND RECREATION (4,075,919.58) (3,856,866.73) (2,934,348.57) (3,992,289.00) (4,084,730.00) UNALLOCATED (70,019.01) (61,339.00) (428,999.67) (225,000.00) (225,000.00) DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY (32,565.13) (39,190.50) (30,780.74) (95,500.00) 0.00 TOTAL EXPENDITURES (18,724,830.33) (18,674,942.39) (15,353,791.24) (20,120,679.00) (20,492,212.00) TRANSFERS IN 244,400.00 122,400.00 0.00 222,400.00 150,000.00 PROCEEDS FROM SALE OF ASSETS 6,000.00 0.00 0.00 0.00 0.00 BOND PROCEEDS 0.00 0.00 0.00 0.00 0.00 TRANSFERS OUT (4,396,000.00) (2,137,394.00) 0.00 0.00 (860,000.00) TOTAL OTHER FINANCING (4,145,600.00) (2,014,994.00) 0.00 222,400.00 (710,000.00) NET (2,462,508.42) 266,464.58 (2,488,494.96) 222,731.00 52,638.00 2013 PRELIMINARY BUDGET COMPANY: 01000- GENERAL FUND 10/31/2012 Preliminary Division Actual Actual Actual Budget Budget 2013 2010 2011 2012 2012 01000 GENERAL FUND 00 - N/A 0.00 0.00 146,471.99 0.00 0.00 11 - MAYOR & COUNCIL 151,991.04 24,044.28 132,199.93 190,729.00 186,145.00 12 - ADMINISTRATION 697,307.29 50,377.60 688,647.61 1,013,687.00 1,093,542.00 13 - CITY CLERK 313,341.72 27,505.13 286,637.57 358,222.00 336,196.00 15 - FINANCE 672,741.43 12,414.81 697,841.60 837,605.00 851,500.00 16 - LEGAL COUNSEL 0.00 0.00 28,318.50 0.00 0.00 17 - COMMUNITY DEVELOPMENT 457,939.02 33,998.45 338,711.39 448,481.00 482,512.00 18 - FACILITIES 190,739.11 15,021.27 300,535.27 429,083.00 435,370.00 31 - POLICE DEPARTMENT 6,324,408.87 528,235.39 5,462,646.64 7,211,987.00 7,399,368.00 32 - FIRE 1,866,037.81 102,584.45 1,368,670.26 1,816,277.00 1,792,325.00 33 - INSPECTION- BLDG - PLMBG -HTG 677,306.06 56,564.13 528,476.03 718,967.00 722,196.00 41 - ENGINEERING 488,858.95 46,164.08 458,380.72 661,179.00 637,560.00 42 - STREET MAINTENANCE 1,958,903.61 157,789.71 1,496,419.81 2,112,394.00 2,170,818.00 44 - FLEET 70,141.68 697.46 34,889.17 104,779.00 74,950.00 46 - PARK MAINTENANCE 1,483,287.69 78,774.92 1,168,487.50 1,581,162.00 1,566,702.00 66 - NATURAL RESOURCES 29,028.90 1,442.21 17,426.51 45,214.00 97,530.00 67 - RECREATION 2,265,859.17 142,162.26 1,748,154.04 2,365,913.00 2,420,498.00 91 - UNALLOCATED 70,019.01 (187.21) 433,003.16 225,000.00 225,000.00 Total 01000 - GENERAL FUND 17,717,911.36 1,277,588.94 15,335,917.70 20,120,679.00 20,492,212.00 2013 Preliminary Budget Company: 01000- GENERAL FUND Object 10/31/12 Account Actual Actual Actual Budget Preliminary Budget 2010 2011 2012 2012 2013 01000 - GENERAL FUND - -_ 4011 - CURRENT PROPERTY TAX (11,909,734.25) (12,339,700.22) (6,528,362.96) (11,584,900.00) (12,650,000.00) 4012 - DELINQUENT PROPERTY TAX (7,098.00) (50,799.18) 0.00 0.00 0.00 4013 - MARKET VALUE CREDIT (153.15) 0.00 (684.61) 0.00 0.00 4015 - FISCAL DISPARITIES (1,428,353.37) (1,649,145.63) (874,536.50) (1,630,520.00) (1,707,000.00) 4020 - MOBIL HOME TAX (522.03) (284.24) (224.77) (500.00) 0.00 4025 - PILOT (4,602.57) (3,691.59) (16,627.00) 0.00 0.00 4031 - EXCESS TAX INCREMENT (2,074.88) 0.00 (3,454.57) 0.00 0.00 4035 - OTHER TAXES 0.00 (503.15) (4,737.82) 0.00 0.00 4040 - AGGREGATE TAX (12,648.55) (11,128.03) (6,289.72) (12,000.00) (12,000.00) 4050 - LODGING TAX (191,819.70) (223,764.18) (183,960.79) (180,000.00) (210,000.00) TAXES (13,557,006.50) (14,279,016.22) (7,618,878.74) (13,407,920.00) (14,579,000.00) 4110 - SPECIAL ASSESSMENT PRINCIPAL (22,942.31) (20,584.67) 9,985.14 (6,000.00) (9,000.00) 4111 - SPEC ASSESSMENT INTEREST (2,268.83) (4.85) (1,238.97) (2,500.00) (2,000.00) 4112 - SA PENALTIES & INTEREST 0.00 (506.21) (1,368.62) 0.00 0.00 4120 - SA PREPAY (3,777.00) (810.00) (882.35) (2,500.00) 0.00 SPECIAL ASSESSMENT (28,988.14) (21,905.73) 6,495.20 (11,000.00) (11,000.00) 4202 - CABLE FRANCHISE (329,088.03) (333,911.64) (167,258.60) (305,000.00) (330,000.00) 4203 - TRACK FRANCHISE 0.00 (11,459.00) (14,920.20) (12,000.00) (10,000.00) 4220 - LIQUOR LICENSE (126,107.00) (121,273.87) (112,116.50) (117,000.00) (120,000.00) 4230 - BEER LICENSE (6,394.00) (4,979.00) (4,460.00) (5,000.00) (5,300.00) 4240 - CIGARETTE LICENSE (6,483.31) (6,600.00) (183.33) (7,000.00) (7,000.00) 4242 - DOG LICENSES (5,785.00) (6,497.00) (3,823.00) (5,000.00) (5,500.00) 4243 - MISC BUSINESS LICENSE (9,950.35) (11,476.37) (5,512.00) (10,000.00) (11,500.00) 4251 - BUILDING PERMITS (347,288.16) (215,883.32) (199,660.21) (337,300.00) (335,000.00) 4255 - RE -ROOF PERMIT 0.00 (102,970.94) (67,460.14) 0.00 0.00 4256 - WINDOWS- DOORS - RESIDING 0.00 (16,130.00) (13,120.00) 0.00 0.00 4259 - PLAN REVIEW FEE (128,129.20) (97,590.55) (84,120.11) (126,000.00) (135,000.00) 4261 - PLUMBING PERMITS (62,288.71) (53,903.28) (47,124.35) (84,400.00) (80,000.00) 4265 - MECHANICAL PERMITS (72,704.54) (73,265.96) (48,809.89) (59,300.00) (70,000.00) 4267 - ELECTRICAL PERMITS (87,503.50) (57,942.00) (55,749.75) (85,000.00) (85,000.00) 4272 - SEWER & WATER PERMITS (18,988.22) (13,343.07) (14,234.92) (30,000.00) (30,000.00) 4274 - FIRE INSPECTION PERMITS 0.00 0.00 (11,094.50) (14,000.00) (14,000.00) 4275 - INSPECTIONS (1,641.00) (2,020.00) (3,134.00) (5,000.00) 0.00 4276 - FENCE PERMITS (2,575.00) (2,525.00) (2,600.00) (2,500.00) (3,000.00) 4280 - ROW PERMITS (82,561.50) (74,554.50) (58,344.00) (70,000.00) (75,000.00) 4282 - WOODLAND MANAGEMENT FEE (1,200.00) (400.00) (800.00) (800.00) (400.00) LICENSES AND PERMITS (1,288,687.52) (1,206,725.50) (914,525.50) (1,275,300.00) (1,316,700.00) 4410 - FEDERAL GRANTS (15,242.13) (5,995.50) (7,326.81) (5,000.00) (5,000.00) 4411 - COPS 0.00 0.00 0.00 0.00 0.00 4450 - STATE GRANTS & AIDS (74,776.59) (45,713.58) (19,797.58) (30,000.00) (24,000.00) 4455 - PERA AID (18,170.00) (18,170.00) (9,085.00) (11,930.00) (17,500.00) 4460 - STATE AID - MAINT (378,131.00) (405,750.00) (440,521.00) (248,330.00) (380,000.00) 4462 - STATE AID - FIRE 0.00 0.00 (159,440.99) 0.00 0.00 4465 - STATE AID - POLICE (309,959.00) (293,248.00) (291,264.00) (300,000.00) (305,000.00) 4467 - POLICE TRAINING REIMBURSEMENT (16,132.28) (16,663.93) (15,276.13) (16,500.00) (16,000.00) 4482 - COUNTY GRANTS /AIDS (8,049.76) (9,602.53) 0.00 (8,000.00) (8,000.00) 4490 - OTHER LOCAL GRANTS /AIDS (8,444.80) (931.64) (2,500.00) 0.00 0.00 INTERGOVERNMENTAL (828,905.56) (796,075.18) (945,211.51) (619,760.00) (755,500.00) 4511 - ADMINISTRATIVE CHARGES (34,602.89) (34,698.95) (25,487.83) (40,380.00) (29,200.00) 4512 - DEVELOPMENT REIMBURSEMENT 0.00 0.00 (14,590.01) 0.00 0.00 2013 Preliminary Budget Company: 01000- GENERAL FUND Object 10/31/12 Account Actual Actual Actual Budget Preliminary Budget 2010 2011 2012 2012 2013 4513 - SALE OF DOCUMENTS (4,237.32) (4,395.61) (781.30) (5,200.00) (3,500.00) 4516 - ASSESSMENT SEARCHES (1,350.00) (2,450.00) (2,375.00) (500.00) (1,700.00) 4518 - RELEASE OF DEVELOPER AGREEMEN (150.00) (300.00) (30.00) 0.00 0.00 4525 - TITLE EXAMINATION (300.00) (600.00) (1,800.00) 0.00 0.00 4530 - ANTENNA RENTAL 0.00 (7,496.67) (6,084.00) 0.00 0.00 4571 - APPEAL (1,125.00) 0.00 (825.00) (1,000.00) 0.00 4572 - SIGNS (6,715.00) (7,310.00) (7,870.00) (6,500.00) (7,000.00) 4573 - CONCEPT REVIEWS (1,570.31) 0.00 (1,110.00) 0.00 (1,000.00) 4574 - REZONE /COMP PLAN (2,510.00) (500.00) (4,910.00) (1,300.00) (1,000.00) 4575 - ZONING LETTER (675.00) (750.00) (725.00) (750.00) (750.00) 4579 - P U D (6,806.22) (2,899.47) (2,750.00) (3,000.00) (3,000.00) 4580 - MAJOR SUBDIVISION PRE -APP (104.36) 0.00 0.00 (350.00) 0.00 4581 - PRELIMINARY PLAT 0.00 0.00 (5,680.00) (3,000.00) (4,000.00) 4582 - FINAL PLAT (9,302.33) (12,487.39) (8,460.00) (3,000.00) (6,000.00) 4583 - MINOR SUBDIVISION (1,000.00) (1,050.00) (1,050.00) (3,000.00) (3,000.00) 4584 - VACATION (850.00) 0.00 (3,600.00) (1,000.00) (1,000.00) 4585 - VARIANCE (300.00) 0.00 0.00 (1,000.00) 0.00 4586 - CUP (2,409.31) (7,966.97) (2,925.00) (3,000.00) (4,000.00) 4587 - HOME OCCUPATION (400.00) (600.00) (400.00) (400.00) (400.00) 4620 - ENGINEER FEE - PRIVATE (38,616.00) 0.00 (88,270.40) (20,000.00) (20,000.00) 4621 - ENGINEER FEE - PUBLIC (250,254.94) (287,122.00) (142,069.50) (220,000.00) (230,000.00) 4622 - PARK FEE - PUBLIC 0.00 0.00 (2,883.44) 0.00 0.00 4630 - GRADE FEE (16,337.00) (7,854.20) (20,920.94) (28,000.00) (123,000.00) 4642 - POLICE SERVICES (180,539.57) (168,651.25) (170,559.11) (154,000.00) (155,000.00) 4643 - VALLEY FAIR (36,310.32) (39,941.35) (43,935.49) (33,000.00) (38,000.00) 4646 - FALSE ALARMS (10,680.00) (9,120.00) (7,920.00) (15,000.00) (12,000.00) 4655 - POUND FINES & FEES (860.00) (580.00) (440.00) (1,500.00) (1,000.00) 4660 - FIRE SERVICES (158,268.62) (168,898.00) (145,003.00) (156,000.00) (170,000.00) 4678 - PUBLIC WORKS RENTAL 0.00 (8.00) 0.00 0.00 0.00 4680 - MISC PUBLIC WORKS (67,056.18) (25,936.00) (27,207.78) (8,000.00) 0.00 4681 - CAR/TRUCK WASHES (8,748.00) (8,398.00) (5,811.00) (8,300.00) (14,500.00) 4683 - NATURAL RESOURCE PLANTINGS 0.00 0.00 (1,827.00) 0.00 0.00 4684 - STREET SIGNS (1,290.00) (70.00) (30.00) (2,400.00) 0.00 8011 - TRANSFER FROM ELECTRIC FUND (1,173,055.83) (2,012,170.09) (1,518,775.68) (1,250,000.00) (1,900,000.00) 8012 - TRANSFER FROM WATER FUND (816,350.00) 0.00 0.00 (850,000.00) 0.00 4751 - REFUSE CHARGES (9,639.00) (10,724.00) (18,465.67) (12,000.00) (12,000.00) 4761 - MEMBERSHIP - INSURANCE 0.00 0.00 (16,204.37) 0.00 (18,000.00) 4762 - MEMBERSHIPS (231,556.63) (231,509.74) (190,573.78) (232,500.00) (228,000.00) 4763 - MEMBERSHIP - EXEMPT (122.07) 151.60 21.00 0.00 0.00 4766 - GENERAL ADMISSIONS (107,339.62) (113,736.38) (105,393.20) (84,500.00) (113,300.00) 4767 - ADMISSIONS - EXEMPT (349.00) 0.00 (169.50) 0.00 0.00 4770 - LESSONS (85,772.66) (91,093.75) (81,274.00) (93,500.00) (95,100.00) 4774 - ICE RENTAL - PRIME TAXABLE (68,267.96) (51,323.83) (44,601.67) (65,900.00) (56,100.00) 4775 - ICE RENTAL - PRIME EXEMPT (190,065.00) (239,736.31) (98,146.67) (223,250.00) (243,800.00) 4780 - YOUTH ACTIVITIES (160,684.50) (184,273.68) (137,898.23) (186,920.00) (190,700.00) 4795 - ADULT ACTIVITIES (56,566.65) (53,055.91) (45,098.00) (60,880.00) (61,200.00) 4796 - ROOM RENTALS (10,108.46) (13,648.92) (15,371.75) (11,750.00) (15,900.00) 4797 - ROOM RENTAL - EXEMPT (1,257.94) (1,376.38) (698.09) 0.00 (1,500.00) 4798 - PARK FACILITY RENTAL (22,386.39) (24,179.05) (23,935.60) (24,000.00) (26,500.00) 4799 - PARK FIELD RENTALS (445.42) (421.00) (594.91) (500.00) (500.00) 4800 - SKATE SHARPENING (1,588.00) (1,719.00) (860.00) (2,000.00) (2,000.00) 4808 - PARK FACILITY RENT - EXEMPT (1,402.50) (1,895.00) (2,000.00) 0.00 (2,000.00) 4809 - PARK FIELD RENT - EXEMPT 0.00 0.00 0.00 (1,400.00) 0.00 1 2013 Preliminary Budget Company: 01000- GENERAL FUND Object 10/31/12 Account Actual Actual Actual Budget Preliminary Budget 2010 2011 2012 2012 2013 4810 - CONCESSION STANDS (23,422.55) (27,432.43) (26,708.35) (32,250.00) (27,000.00) 4812 - VENDING CONCESSION COMMISSION (9,157.94) (5,039.62) (9,262.42) (12,700.00) (8,000.00) 4814 - NON - RESIDENT FEE (15,731.00) (6,388.00) (5,460.00) (9,000.00) (7,000.00) 4816 - NON - RESIDENT FEE /TOWNSHIP PYMT (6,732.00) (7,776.00) (1,661.00) (8,000.00) (8,000.00) 4817 - ARENA ADVERTISING (5,000.00) (5,000.00) 0.00 (5,000.00) (2,500.00) 4818 - OTHER RECREATION FEES (4,312.47) (4,190.01) (1,686.50) (6,400.00) (4,000.00) CHARGES FOR SERVICES (3,844,681.96) (3,886,621.36) (3,093,149.19) (3,892,030.00) (3,852,150.00) 4821 - FINES & FORFEITS (298,303.02) (260,660.89) (182,123.17) (300,000.00) (300,000.00) 4822 - FINES & FORFEITS - SJPA (125,443.30) (96,588.27) (96,317.33) (136,000.00) (125,000.00) FINES & FORFEITS (423,746.32) (357,249.16) (278,440.50) (436,000.00) (425,000.00) 4833 - INTEREST (316,086.53) (234,750.17) (111,276.71) (409,000.00) (225,000.00) 4834 - CHANGE IN FAIR MARKET VALUE 0.00 (39,995.56) 217,498.45 0.00 0.00 4840 - RENTS 0.00 (100.00) 0.00 (3,000.00) 0.00 4843 - COMMISSIONS (4,638.00) (5,247.24) (5,987.11) 0.00 0.00 4845 - CONTRIBUTIONS (9,510.03) (4,944.70) (24,759.99) (3,000.00) (4,000.00) 4850 - MISCELLANEOUS (36,658.69) (40,139.36) (10,410.32) (44,000.00) (31,500.00) 4852 - INSURANCE DIVIDENDS/FEES (53,024.00) (63,526.66) (37,353.60) (20,000.00) (55,000.00) 4853 - INSURANCE REIMBURSEMENT 0.00 (850.00) (40,151.76) 0.00 0.00 MISCELLANEOUS (419,917.25) (389,553.69) (12,441.04) (479,000.00) (315,500.00) PROCEEDS FROM DEBT ISSUED 0.00 0.00 0.00 0.00 0.00 REVENUES (20,391,933.25) (20,937,146.84) (12,856,151.28) (20,121,010.00) (21,254,850.00) 6002 - WAGES 6,912,057.45 7,172,965.42 6,147,747.62 7,731,736.00 8,169,455.00 6005 - OVERTIME -FT 264,276.57 238,004.96 171,335.27 265,700.00 266,000.00 6010 - PREMIUM PAY 3,207.76 3,792.35 4,089.35 14,600.00 12,700.00 6015 - WAGES - PART TIME/TEMP 885,677.27 827,642.97 747,624.28 986,260.00 999,680.00 6017 - OVERTIME-PART TIME/TEMP 8,409.98 8,358.35 7,496.13 9,200.00 9,900.00 WAGES 8,073,629.03 8,250,764.05 7,078,292.65 9,007,496.00 9,457,735.00 6122 - PERA 759,990.21 804,048.58 676,472.69 885,304.00 819,920.00 6124 - FICA 357,812.69 367,433.02 311,561.00 435,107.00 379,090.00 6128 - FIRE PENSION 339,752.00 351,976.00 152,677.00 152,680.00 114,007.00 6135 - HEALTH 934,328.44 1,043,043.42 830,839.70 1,301,560.00 1,316,960.00 6139 - POST EMPLOYMENT HEALTH PLAN 32,588.27 33,109.82 25,407.47 36,300.00 36,910.00 6140 - LIFE/LTD 22,741.53 23,452.81 16,500.44 37,630.00 38,380.00 6145 - DENTAL 45,669.28 47,781.75 37,824.59 57,120.00 58,290.00 6160 - UNEMPLOYMENT 225.76 3,772.09 160.86 0.00 0.00 6170 - WORKERS COMPENSATION 177,159.89 189,715.45 140,347.09 288,560.00 286,305.00 6180 - COMPENSATED ABSENCES 103,306.96 40,843.63 0.00 186,900.00 171,000.00 6185 - OPEB 0.00 0.00 0.00 0.00 0.00 BENEFITS 2,773,575.03 2,905,176.57 2,191,790.84 3,381,161.00 3,220,862.00 WAGES & BENEFITS 10,847,204.06 11,155,940.62 9,270,083.49 12,388,657.00 12,678,597.00 6202 - OPERATING SUPPLIES 403,516.39 384,076.62 273,553.26 444,600.00 434,960.00 6203 - TOOLS 165.18 1,109.84 117.56 1,000.00 1,000.00 6205 - GRANT EXPENDITURES 0.00 162.96 0.00 0.00 0.00 6210 - OFFICE SUPPLIES 30,973.43 23,569.07 21,068.82 51,050.00 50,850.00 6211 - RECREATION SUPPLIES 32,274.51 38,329.91 32,326.06 40,360.00 41,170.00 6212 - UNIFORMS /CLOTHING 35,506.98 45,512.43 55,172.36 35,500.00 43,550.00 6213 - FOOD 4,381.49 2,149.64 2,648.49 2,000.00 3,625.00 6215 - MATERIALS 137,263.22 123,008.49 130,713.54 174,500.00 179,500.00 6222 - MOTOR FUELS & LUBRICANTS 212,990.71 276,228.33 211,885.61 309,690.00 304,605.00 2013 Preliminary Budget Company: 01000- GENERAL FUND Object 10/31/12 Account Actual Actual Actual Budget Preliminary Budget 2010 2011 2012 2012 2013 6230 - BUILDING MAINT SUPPLIES 41,333.51 56,137.19 29,703.19 67,950.00 79,750.00 6240 - EQUIPMENT MAINTENANCE 43,410.51 68,988.45 32,154.97 72,050.00 71,125.00 6250 - MERCHANDISE 51,118.95 29,049.98 35,235.75 18,300.00 24,000.00 6290 - SALES TAX 0.00 0.00 0.00 0.00 0.00 6310 - ATTORNEY 526,892.42 501,295.97 373,751.61 524,800.00 559,750.00 6312 - ENGINEERING CONSULTANTS 0.00 1,500.00 1,900.00 0.00 5,000.00 6312 - ENGINEERING CONSULTANTS 257.40 51,410.00 3,568.70 23,000.00 23,000.00 6314 - COMPUTER SERVICES 294.96 808.64 170.47 0.00 600.00 6315 - BUILDING MAINT. 173,128.07 169,287.44 123,685.74 75,250.00 168,000.00 6316 - EQUIPMENT MAINTENANCE 463,920.37 472,192.85 496,528.85 467,510.00 455,200.00 6318 - FILING FEES 256.65 249.95 198.00 250.00 275.00 6320 - LODGING TAX 182,168.88 213,525.82 174,762.76 170,000.00 185,000.00 6322 - PAVEMENT PRESERVATION 466,465.06 438,093.72 503,056.83 495,000.00 520,000.00 6324 - TRANSPORTATION 6,837.50 6,819.73 7,369.51 7,900.00 8,400.00 6325 - PERFORMERS / INSTRUCTORS 44,643.33 36,881.31 20,433.04 42,800.00 42,000.00 6326 - CLEANING SERVICES 0.00 32,122.20 68,726.00 100,000.00 87,600.00 6327 - OTHER PROF SERVICES 621,195.40 579,583.08 528,077.18 789,030.00 784,450.00 6332 - POSTAGE 29,223.24 30,033.73 31,290.03 42,870.00 37,580.00 6334 - TELEPHONE 57,548.24 60,728.52 49,559.20 64,530.00 62,300.00 6336 - PRINTING/PUBLISHING 68,575.83 72,402.72 68,935.39 80,300.00 74,900.00 6338 - ADVERTISING 6,135.95 2,165.00 2,177.62 11,580.00 8,800.00 6339 - COMPUTER ACCESS 1,799.24 5,580.21 3,460.41 6,000.00 7,700.00 6352 - LIABILITY 156,247.00 131,445.36 543.00 172,447.00 193,680.00 6354 - PROPERTY 123,442.00 122,750.00 336,798.00 122,750.00 137,700.00 6356 - AUTO 48,808.00 49,239.80 0.00 40,997.00 50,115.00 6360 - UTILITY SERVICE 0.00 260.00 0.00 0.00 0.00 6362 - ELECTRIC 509,198.46 485,717.07 302,629.00 566,760.00 563,500.00 6364 - WATER 33,796.03 32,360.65 36,166.33 28,770.00 32,250.00 6365 - GAS 135,645.54 90,728.68 68,001.29 134,890.00 139,900.00 6366 - SEWER 9,573.75 7,184.98 8,293.64 10,270.00 9,860.00 6367 - REFUSE 836.04 418.02 0.00 0.00 0.00 6368 - STORM 33,671.59 26,367.00 24,618.52 40,380.00 39,112.00 6410 - SOFTWARE - ANNUAL FEES 179,873.18 403,184.79 113,969.30 446,048.00 163,740.00 6415 - SOFTWARE - ANNUAL FEES (IS FUND) 0.00 0.00 217,761.90 0.00 280,000.00 6420 - EQUIPMENT RENT 14,169.76 10,526.96 6,328.28 10,220.00 8,600.00 6425 - EQUIPMENT RENT (IS FUND) 688,668.00 691,572.00 528,566.70 634,280.00 619,263.00 6430 - BUILDING RENT (IS FUND) 1,025,124.00 979,776.00 756,000.00 907,200.00 907,200.00 6435 - OTHER RENT 131.77 0.00 0.00 0.00 0.00 6435 - OTHER RENT 176,178.18 174,447.31 146,494.03 181,920.00 135,250.00 6472 - CONFERENCE /SCHOOL /TRAINING 96,377.66 81,830.86 55,968.06 126,180.00 119,100.00 6475 - TRAVEL /SUBSISTENCE 27,820.47 29,198.86 23,698.63 43,620.00 38,550.00 6480 - DUES 149,097.13 155,587.17 157,881.53 178,160.00 164,180.00 6490 - SUBSCRIPTIONS/PUBLICATIONS 5,503.58 7,575.59 1,992.36 10,440.00 11,725.00 6471 - WELLNESS PROGRAM 0.00 0.00 549.75 0.00 0.00 6497 - FLEET CHARGE BACK (316,245.00) (359,590.00) (315,518.00) (330,000.00) (330,000.00) 6498 - EXPENSE CHARGED BACK (21,735.00) 0.00 0.00 (45,960.00) 6,000.00 SUPPLIES AND SERVICES 6,718,459.56 6,843,584.90 5,752,973.27 7,397,192.00 7,554,415.00 DEPRECIATION 0.00 0.00 0.00 0.00 0.00 6610 - AWARDS & DAMAGES 0.00 0.00 5,480.57 0.00 0.00 6620 - PROPERTY TAX/SPECIAL ASSESS 41,227.03 39,262.78 27,280.90 39,830.00 42,000.00 6630 - PAYMENT TO FIRE RELIEF 0.00 0.00 146,440.99 0.00 0.00 6640 - DESIGNATED MISCELLANEOUS 75,796.59 63,965.93 51,627.76 86,500.00 102,000.00 2013 Preliminary Budget Company: 01000- GENERAL FUND Object 10/31/12 Account Actual Actual Actual Budget Preliminary Budget 2010 2011 2012 2012 2013 6650 - CREDIT CARD FEES 12,842.60 15,825.65 10,614.46 13,000.00 15,000.00 6660 - BANK FEES- NSF FEE 198.77 166.31 (31.05) 0.00 200.00 6681 - CONTINGENCY 0.00 0.00 40,666.57 50,000.00 50,000.00 6685 - CONTINGENCY - DESIGNATED 0.00 0.00 0.00 50,000.00 50,000.00 MISCELLANEOUS EXPENSE 130,064.99 119,220.67 282,080.20 239,330.00 259,200.00 6740 - EQUIPMENT 22,182.75 39,190.50 30,780.74 95,500.00 0.00 CAPITAL OUTLAY 22,182.75 39,190.50 30,780.74 95,500.00 0.00 DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 EXPENDITURES 17,717,911.36 18,157,936.69 15,335,917.70 20,120,679.00 20,492,212.00 8010 - OPERATING TRANSFERS IN 0.00 0.00 0.00 (122,400.00) 0.00 8019 - TRANSFER IN CAPITAL PROJECT FD (244,400.00) (122,400.00) 0.00 (100,000.00) (150,000.00) TRANSFERS IN (244,400.00) (122,400.00) 0.00 (222,400.00) (150,000.00) 8052 - TRANSFERS OUT 0.00 0.00 0.00 0.00 300,000.00 8053 - TRANSFERS OUT 4,396,000.00 2,137,394.00 0.00 0.00 500,000.00 8054 - OPERATING TRANSFER/DEBT SERV 0.00 3.00 -- 0.00 0.00 60,000.00 TRANSERS OUT 4,396,000.00 2,137,394.00 0.00 0.00 860,000.00 8101 - PROCEEDS FROM SALE (GAIN/LOSS) (6,000.00) 0.00 0.00 0.00 0.00 GAIN/LOSS ON DISPOSAL OF ASSET (6,000.00) 0.00 0.00 0.00 0.00 OTHER FINANCING 4,145,600.00 2,014,994.00 0.00 (222,400.00) 710,000.00 Total 01000 - GENERAL FUND 1,471,578.11 (764,216.15) 2,479,766.42 (222,731.00) (52,638.00) 6. City of Shakopee Memorandum TO: Mayor and Council Mark McNeill, City Administrator 4\ 4----- FROM: Julie A. Linnihan, Finance Director RE: Public Meeting for Adoption of the 2012/13 Tax Levy and Budget Resolutions No. 7258 and No. 7259 DATE: December 4, 2012 Action Requested: The City Council is asked to adopt the 2013 General fund budget and approve the 2013 Property Tax levy. This levy will then be certified to Scott County and utilized for the 2013 property tax statements. The budget adoption will provide the information needed to develop the budget book into final format, for distribution to Council, staff and public as requested. Introduction and Background The City began the budget process in July, and has resulted in the review of the departmental budgets, capital projects and internal service fund programs. The new initiatives, capital and infrastructure program funding as well as current and future debt service payments needs were discussed and prioritized prior to setting the 2013 preliminary levy, which was submitted to Scott County as follows: Prelimina 2013 Propert Tax Lev General Levy $15,379,723 Debt Service Fire $ 150,000 Total Levy $15,529.723 This preliminary levy represents a 4.5 % increase in the General levy over the 2012 levy, of $14,717,438. The Debt Service Fire levy, for the referendum approved building of 2004, was increased by $30,000 over 2012, from $120,000 to $150,000 in 2013. As discussed, this is only a portion of the total annual debt service requirement of $248,500. The Economic Development Authority Levy has historically been a separate line item levy in the annual budget and levy resolution. As discussed during the preliminary levy process, per discussion with the City Attorney, Jim Thomson, this levy is included in the General Levy, and the amount of allocation for this in 2013 is $80,000. This is an amount consistent with prior years. Budgetl3 /budget res 12 -6 -2012 New Initiatives: The 2013 Levy and Budget provide for an increase specific to several new initiatives that financed newly created positions and projects, as follows: Personnel: Economic Development Specialist $ 72,146 Human Resources Technician $ 67,600 Full -Time Fire Fighters (4) $125,000 Natural Resources Technician $ 57,596 Crime Prevention Specialist $ 62,151 Projects: Feasibility Studies — (archeological) $ 10,000 Downtown Flower Baskets $ 13,000 Funding for 2013 Capital Streets $ 50,000 Debt: 2004B Fire Building Referendum Bond $ 30,000 TOTAL $487,493 The initiative for 6 additional part time Fire Fighters has been removed from the 2013 budget process, per the discussions at the October 30 2012 budget work session. Requested Action: • Offer Resolution Number, 7258,A Resolution Setting the 2012 Tax Levy, Collectable In 2013, and move its adoption. • Offer Resolution Number, 7259, A Resolution Adopting the 2013 Budget, and move its adoption. Upon approval of the resolution establishing the Property Tax Levy, this information will be routed to Scott County for preparation of the 2013 property tax statements. Upon approval of the 2013 budget, the final budget document will be compiled, providing an overview of all City funds, debt service status, capital projects and Budgetl3 /budget res 12 -6 -2012 RESOLUTION NO. 7258 A RESOLUTION SETTING 2012 TAX LEVY, COLLECTIBLE IN 2013 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, COUNTY OF SCOTT, MINNESOTA, that the following sums of money be levied as the tax levy in accordance with existing law for the current year, collectible in 2013, upon the taxable property in the City of Shakopee, for the following purposes: General Levy $15,379,723 Debt Service - Fire Referendum 150,000 (Market Value) BE IT FURTHER RESOLVED, that the City Clerk is hereby instructed to transmit a certified copy to this resolution to the County Auditor of Scott County, Minnesota. Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of December, 2012. Mayor of the City of Shakopee ATTEST: City Clerk Budget12 /budget res &memo final govt levy 12 -6 DRAFT 4.5 % Increase over 2012 Levy RESOLUTION NO. A RESOLUTION SETTING 2012 TAX LEVY, COLLECTIBLE IN 2013 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, COUNTY OF SCOTT, MINNESOTA, that the following sums of money be levied as the tax levy in accordance with existing law for the current year, collectible in 2013, upon the taxable property in the City of Shakopee, for the following purposes: General Levy $15,379,723 Debt Service - Fire Referendum 150,000 (Market Value) BE IT FURTHER RESOLVED, that the City Clerk is hereby instructed to transmit a certified copy to this resolution to the County Auditor of Scott County, Minnesota. Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of December, 2012. Mayor of the City of Shakopee ATTEST: City Clerk Budgetl3 /budget res &memo final govt levy 12-4 DRAFT 4.0 % Increase over 2012 Levy RESOLUTION NO. A RESOLUTION SETTING 2012 TAX LEVY, COLLECTIBLE IN 2013 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, COUNTY OF SCOTT, MINNESOTA, that the following sums of money be levied as the tax levy in accordance with existing law for the current year, collectible in 2013, upon the taxable property in the City of Shakopee, for the following purposes: General Levy $15,306,136 Debt Service - Fire Referendum 150,000 (Market Value) BE IT FURTHER RESOLVED, that the City Clerk is hereby instructed to transmit a certified copy to this resolution to the County Auditor of Scott County, Minnesota. Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of December, 2012. Mayor of the City of Shakopee ATTEST: City Clerk Budgetl3 /budget res &memo final govt levy 12-4 DRAFT 3.5 % Increase over 2012 Levy RESOLUTION NO. A RESOLUTION SETTING 2012 TAX LEVY, COLLECTIBLE IN 2013 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, COUNTY OF SCOTT, MINNESOTA, that the following sums of money be levied as the tax levy in accordance with existing law for the current year, collectible in 2013, upon the taxable property in the City of Shakopee, for the following purposes: General Levy $15,232,548 Debt Service - Fire Referendum 150,000 (Market Value) BE IT FURTHER RESOLVED, that the City Clerk is hereby instructed to transmit a certified copy to this resolution to the County Auditor of Scott County, Minnesota. Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of December, 2012. Mayor of the City of Shakopee ATTEST: City Clerk Budget13 /budget res &memo final govt levy 12 -4 RESOLUTION NO. 7259 A RESOLUTION ADOPTING THE 2013 BUDGET BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA that the 2013 Budget with the estimated revenues and appropriations for the General Fund as shown below is hereby adopted. Estimated Revenue Expenditures & Other Sources & Other Uses General Fund Mayor and Council $ 186,145 Administration 1,093,542 City Clerk 336,196 Finance 851,500 Planning 482,512 Facilities 435,370 Police 7,399,368 Fire 1,792,325 Inspection 722,196 Engineering 637,560 Street 2,170,818 Fleet 74,950 Park 1,566,702 Natural Resources 97,530 Recreation 2,420,498 Unallocated 225,000 Transfers to Other Funds 860,000 Total General Fund $21,404,850 21,352,212 Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of December, 2012. Mayor of the City of Shakopee ATTEST: City Clerk r S�-�AI<OPEE 201 Pro er Tax 3 p Le VY 201 Bu et 3 g 1 General SHAI<OPEE Government o Fairly consistent with revious year bud ets with the exception of t e items noted be ow. o Mayor and Council Added Downtown Flower Baskets o Administration Increase staff 1 FTE by adding a Human Resources Technician to assist Administration with a variety of human resource duties. Split Hometown Messenger cost with recreation to add recreation brochure. o Finance Increase in lodging tax as new hotel will be added in 2012, this is offset b the lodging tax revenue that is received b the �i . y � 2 Public Safet y S OPEE Services o Fairly consistent with revious year bud ets with the exception of t e items noted be ow. o Police Additional Crime Prevention Specialist Increased equipment rent to reflect current assets and useful lives o Fire 4 additional full time firefighters - allows for 6 months of 2013 Reduced equipment rent to reflect current assets and useful Iives 3 Public Works S o�EE Services o Fairly consistent with revious year bud ets with the exception of t e items noted be ow. o Increased equi ment rent to reflect current assets and use ul lives o A reements with other outside entities, re ated to facility; fuel and washes and equipment use vv�ll also be reviewed. 4 Culture S aPEE Recreation o Fairly consistent with revious year bud ets with the exception of t e items noted be ow. o Natural Resources Additional Natural Resource Technician o Recreation Increased equipment rent to reflect current assets and useful lives Increase recreation fees of approximately 2%. Split Hometown Messenger/Recreation Brochure cost with Communication as they will be combined in 2013. 5 S�[.AI<OPEE Transfers . 2012 2013 Transfers In: Sewer Fund $ 50,000 $ 75,000 Storm Fund 50,000 75,000 Transit Fund 11,200 EDA Fund 11,200 Captial Project Funds 100,000 � 222,�}00 � 150,000 Transfers Out: Capital Improvements Funding- Infrastruture $ - $ 500,000 EDA Facade Loan Program - 150,000 EDA Levy - 80,000 EDA Added Position� - �o,000 Debt Service Fund (3038) - 60,000 $ - $ 860,000 � The reguested Economic Development position will be funded throu h a General Fund transfer of the General Fund le do�ars to the EDA S ecial Revenue Fund. �Y p 6 Tax Ca acit Rates p Y SHAI<OPEE 44 — 42 40 ---_ _ 38 \ \� ,. _ ��. � 36 --- 34 __ -- — 32 _ . ..__. _ _--- -- 2012 2U13 ■City 36.6553 42.0528 ■School 35.5122 39.71739 ❑County 38.8018 40.6365 7 •� Pro osed Tax Rates S OPEE p Proposed � 2011 P 2012 r 2013 Belle Plaine 67.320 83.936 92.819 New Prague 65.388 70.083 74.500 Jordan 60.660 71 .938 71 .543 Savage 48.278 51 .123 55.387 Elko New Market 43.912 45.259 48.395 Shakopee 34.731 36.655 42.052 Prior Lake 30.710 29.740 34.732 Belle Plaine New Pra e Jordan , Sava e ' Elko New Market ' 0 2oig ' ' ❑Zoiz , ' ■2011 Shako ee ' ' ---'—� , ' Prior Lake ; 0 10 20 30 40 50 60 70 80 90 700 8 S OPEE Tax Ca acit p Y Pa `12 Pa `13 Gross Tax Capacity 41 ,988,858 39,156,920 Net Tax Capacity 35,402,744 32,512,231 -8% Net of TIF & Fiscal Disp. CI % of Tax Capacity 39% 42% Homestead % of Tax Capacity 54% 51 % Average EMV house 191 ,900 170,100 -11 .4% City tax net 712 724 1 .7% __ _ _ . . ___ _ _ _ 9 � S OPEE Taxable Market Value Percenta e g Pay 2013 PP Public Other Utility/RR o/ Agricultural 1% 2/ ' C/I �� ; 2�% �� e Res Vacant Land � 1% Apartment _ � , . �:,,�__ _ _ m , , 4� �� Residential Improved 65% ------ — 10 Market Value S OPEE Exclusion o Not adj usted by the 2 012 legislature, in the 2 011 special legislation session, homestead market value credit was eliminated o This was replaced with the homestead market value exclusion o This exclusion reduces the taxable value of qualifying homesteads o Results in most properties (including apartments and businesses) experiencing a property tax increase despite decreased property tax values as the overall value is decreased. o By eliminating the credit, the state saves $26o million per year. In Scott County this means a total of almost $6 million in credits that previously were paid by the state to all local governments will now be paid by property owners. 11 Tax Rate Sx�coPEE Trend 100.000 __ _ _____- 90.000 __ _ - _ - --- -_ 80.000 _ -- _ _ 70.000 __ __ _ __ _. �, 60.000 - � � 50.000 . _ ---_ __ _ --- _ 40.000 ___ _ _ _ __ _ __ 30.000 20.000 _ _ ___ __ __. _ 10.000 - --- .000 _ - -- -- -- - --- __ _-- - 2009 ' 2010 I 2011 2012 2013 , _ __ __ . __ ._ . _ � ,� 32.665 I 33.400 � 34.731 36.542 ; 42.053 Year 12 Tax Le Dollars S OPEE � Proposed 2012 Tax Levy 2013 Tax Levy % Change General Levy $ 14,580,931 $ 15,379,723 5.48% EDA - General - - Debt Service 136,507 - -100.00% Tax Capacity Levy 14,717,438 15,379,723 4.50% Fire Referendum 120,000 150,000 25.00% Total Levy $ 14,837,438 $ 15,529,723 4.67% E DA F i re Ref. �% Debt /� , �% � � � � � i � A Debt Service � � 0% I I i � I ' Current 99% 13 O eratin Bud et S OPEE p g g City Staff initial budget discussions, including revenue analysis and expenditure identification from May to July Council and Staff discuss budget decisions in multiple work sessions during August and September Council sets preliminary tax levy and budget in September, preliminary levy is certified to Scott County Budget is refined in October and November Public meeting and adoption of tax levy and budget takes place in December and final levy is certified to Scott County i4 General Fund S OPEE Bud et Summa g rY INTERGOVT 619,�60 755�500 CHARGES FOR SERVICE 3,890,630 3,852,150 FINES & FORFEITS 436,000 425,000 MISC 480,400 3i5,5oo TOTALREVENLTES 2 0,121,010 21,2 5�},850 _ ; EXPENDI TURES GENERAL GOVERNMENT 3�272�307 3�3g5�265 PUBLIC SAFETY 9,66�,231 9�913�gg9 PUBLIC WORKS 2,868,352 2�gg3�32g CULTURE AND RECREATIOr 3�992�2H9 4�og4�73o UNALLOCATED 225,000 225,000 CAPITAL OUTLAY 95�500 - TOTAL EXPENDITURES 20,120,679 20,492,212 TR.ANSFERS IN 222,40o i5o,000 TRANSFERS OUT - (860,000) Net Increase (Decrease) in Financial Position � 222,73i $ 52,638 ; � � i 4 �.. ........ . ..�_..__. ,..._ . . . ...�.- _._�� . . _.... _..�.,.� ;,..,., .., �.. .. . .,...�.. � . .,,.—. , .____.y. ..._,.. ,.� ..-_ .�..�,... , ,.�:� .._.. .� 7 � 1 � 4 ! i ___._-___.__ �. n_.,,�,s,n ..,_.� ,,. _,.��,.a,...»._, ......�. _,_r�.�a m .e..,.,. ,r__....�,.__�. , ,..v�B ..,,. �_,�..,—� �.�„�.�W M_w.�, ,...,__,.� .,��,�.._. f � � } ..,......e„�... ..»...,.:.a..... ............. ....,...W..�..., .,_�_.,._, ,..u.... ..�,..�:,." .,..,_.>...,........«,.......�..,,w...,�,,,«... ....�.,�..w_._...w.a._ �. ,.•.. _...,,.... ,.,.._ �. ....M. ... _.,... � � � �y � _.,� ; . _.. . . .. �.,..._>>_, .... . .,., . ...... „. _.. . . . .,_,., . . . .,. _.�,...,. ... _,.. , m.m�.,. __ �... ., ., . _ __.__. ._, ____.. .... ...i 15 General Fund S�[AI<OPEE Bud et Revenues g � _ . _ __ _ _ .. __. ( 16,000,000 i FINES & ;;a,� M[SC FORFEITS�� 1% ' 14,000,000 ___ 2% , I k � CHA RGES� �� 12,000,000 _ FOR SERVICE 18% � 1NTERGO VI' � � q% � L0,000,000 - � -- LICENSES ., � �� r ,�.�� , ,,,��,, . � � � � �� ; ' AND PERMITS � � 8,000,000 � �� .. - (% �TAXES <.:•a' 69% � SPECIA L � ASSESS 6,000,000 -- � 0% �� _ __ _--- ___ -- _ _ _-- __ 4,000,000 -- - �_ 2,000,000 ( �,.;-- - - ��4 �� ! � � �x � , - ;,.: _.. _._`'; _ __.._._ , . . ��,�a�. .. __ . , SPECIAL LICI;NSES CHARGGS FINESBc TAXES ASSESS AND INTERGOVT FOR FORFEITS MISC PE RM I TS SE RV I CE �2013 14,579,000 11,000 1,316,'700 755,500 3,852,150 425,000 315,500 �2012 13,407,920 11,000 1,275,300 619,760 3,890,630 436,000 480,400 _ _— - �2011 ]4,279,016 21,906 1,225,561 796,075 3,879,117 357,249 397,477 ■2010 13,557,007 28,988 1,303,896 828,906 3,844,682 423,746 420,697 i6 General Fund Bud et g Ex enditures S OPEE p �o,o�,000 CULTURE UNAO LOC CAPITAL 1/o � OUTLAY 9,000,000 - m AND �_� oo�o RECREATION �,. �� ERq L I I 20% �z t � � GOVT � '; �� 8,000,000 � �� 17% � ��r, . PUBLIC ��i;�� 7,000,000 - " WORKS� �, f �� l4% �� 6,000,000 �' '--- ��,� ,a, PUBLIC SAFETY 5,000,000 - � — 48��0 4,000,000 — - ,;;: y; ��' �� 3,000,000 - � - ------ � � � ,..� �� ; � 2,000,000 _.� ;i.�.� _._.._ _ � � �� , � �� I i 1,000,000 _ _._ �<� ,�____ : � �, �:< z � .� � �� , � ..� , v � �� ", � � p�' :. �-, ��_ �,, �- �� ,� � , . ,. u„£ ,,.. �. ..e..; 3 G"�-�.^'� � �.__...... �.�_., CULTURE GENERAL PUBLIC PUBLIC CAPITAL GOVT SAFETY WORKS AND UNALLOC OUTLAY RECREATION �2013 3,385,265 9,913,889 2,883,328 4,084,730 225,000 - ■2012 3,272,307 9,667,231 2,868,352 3,992,289 225,000 95,500 ■201 l 2,713,537 9,401,911 2,602,098 3,856,867 61,339 39,191 ■2010 2,960,229 8,953,173 2,632,925 4,075,920 70,019 32,565 1� General Fund O erations er p p S oPEE . Po ulation p Population � FTE Cost $/ Positions�� Expenditures population 2009 34�691 131.0 $ i6,o3o,689 $ 462.10 2010 37,0�6 i3i.2 $ 18,�24,830 $ 505•04 2011 37�447 129.0 $ 18,674�942 $ 498.�0 2012 37,g21 126.3 � 20,120,6�9 $ 532.00 2013� 38,199 134•7 $ 20,492,212 $ 536.46 � Estimates �� Based on budgeted employees �s 2 01 Tax Le S OPEE 3 � Com onents p 0 2012 Tax Levy - � 14�717�43g o Proposed increases in 2013 4•5 o Increase $ 662,285 Total Gen. Levy $ 15�379�723 (preliminary certified levy) Referenda Levy - increased $30,000 in 2013 to �150,000 19