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B. 2009 Budget & Tax Levy Discussion CITY OF CHANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Administration Phone: 952.227.1100 Fax: 952,227,1110 Building Inspections Phone: 952.227.1180 Fax: 952,227,1190 Engineering Phone: 952.227.1160 Fax: 952,227,1170 Finance Phone: 952.227.1140 Fax: 952.227,1110 Park & Recreation Phone: 952,227.1120 Fax: 952.227,1110 Recreation Center 2310 Coulter Boulevard Phone: 952,227,1400 Fax: 952.227.1404 Planning & Natural Resources Phone: 952,227,1130 Fax: 952.227.1110 Public Works 1591 Park Road Phone: 952.227.1300 Fax: 952,227.1310 Senior Center Phone: 952.227.1125 Fax: 952.227.1110 Web Site www.ci.chanhassen.mn.us B MEMORANDUM TO: Mayor & City Council Members Greg Sticha, Finance Director Gt~ Ol~ FROM: DATE: August 11, 2008 SUBJ: 2009 Budget & Tax Levy Discussion BACKGROUND Tonight we will be discussing the preliminary requests for the 2009 budget. At this time, staff included the following estimates in preparing the 2009 budget based on information and experience from prior years. This information is intended to help guide us in the budget process: . New Construction for 2009 is estimated by Carver County to be 2.45%. . The CPI (cost of living) for 2008 compared to last year is 4.0%. . We have included maximum wage adjustments in the budget of 4.0%. . We estimated healthcare costs to increase 25%. These are some of the general estimates we used in the budget process. We can discuss each of those estimates in more detail at the work session meeting. Listed below is a summary of the significant changes from the prior year in expenditures and revenues. Individual department budget discussions will occur in October and November, where we will discuss each department's budget in detail. Expenditures The preliminary 2009 budgeted expenditures include an increase of $640,800, which is 6.88% higher than the previous year. Of that increase, $306,700 is for increased wages and benefits to general fund employees, $119,400 is for an increase in the police services contract, $170,000 is for increased utility and fuel costs. That totals $596,100 of the $640,800 increase. Revenues For 2009, we are anticipating total general fund revenues to be $542,200 or 5.8% higher than 2008 budgeted revenues. The majority of revenues are projected to remain relatively flat from the prior year. As council is well aware, permit revenue projections are totally dependent on development. With the Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow Mayor & City Council August 11, 2008 Page 2 downturn in the market for residential development, staff is projecting permit revenue to be the same as the previous year, even with a 3% increase in the fees for permits. We have not increased our permit charges since 1997, and with this increase we are still either competitive or lower than the communities in our area. For the first time in a number of years we are budgeting to receive the Market Value Homestead Credit from the state. It is in place under current statutes, and we are anticipating receiving about $120,000 in 2008 and around $100,000 in 2009. Keep in mind this line item is dependent on the legislature and it is possible that they could eliminate this credit if thete is a state deficit next spring. We are also adjusting our budgeted allowance for the delinquent property tax line item to be more in.line with actual delinquency collections. This resulted in about another $100,000 in available budgeted tax revenues. The majority of the remaining increased revenues are generated from property taxes. In 2009, the county is projecting new construction of 2.45%, which results in $241,000 of additional revenues. In order to present a balanced budget in the general fund, we would need $98,600 more than the $241,000 in property tax revenues generated from new growth. Tax Levy The requested general fund budget and all other levies result in an increase in total tax levy dollars of $339,600 or 3.45%. The effect of this levy on the average homeowner would be an increase of approximately .5% to 1 %, or between $4 and $7 on a home valued at $330,600. It is also important to note that this budget and levy keeps all current services in place and allows for the addition of 1.75 FTE police officers, and funds all anticipated increases in utility and fuel costs we are projecting for 2009. ATTACHMENTS 1. General Fund Revenues 2. General Fund Expenditures. 3. Tax Levy Impact. 4. 2008-2025 Debt Levies. 5. Key Financial Strategies General Fund Projections. CITY OF CHANHASSEN 2009 BUDGET REVENUE 101 General Fund 2007 2008 2008 2009 Inc Over ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTED BUDGET PY Budget GENERAL PROPERTY TAX 3010 Current Property Tax 6,284,318 6,833,900 6,833,900 7,173,500 5.0% 3002 Allowance for Delinquent Taxes (320,000) (270,000) (270,000) 3011 Delinquent Property Tax 101,113 50,000 100,000 100,000 3041 MVHC 162,052 120,000 100,000 3090 Other Property Taxes 3500 Local Government Aid TOTAL GENERAL PROPERTY TAX 6,547,483 6,563,900 6,783,900 7,103,500 8.2% LICENSES 3203 Dog Kennel 897 500 500 800 3205 Dog or Cat 6,598 5,000 5,000 6,000 3213 Solicitor 375 500 500 500 3226 Liquor On and Off Sale 84,930 84,000 84,000 84,000 3230 Rental Housing Licenses 34,100 15,000 15,000 30,000 3284 Rubbish 5,100 3,000 3,000 5,000 TOTAL LICENSES 132,000 108,000 108,000 126,300 16.9% PERMITS 3301 Building 734,822 725,000 725,000 725,000 3302 Plan Check 408,063 330,000 330,000 330,000 3305 Heating & NC 202,748 120,000 120,000 120,000 3306 Plumbing 139,729 95,000 95,000 95,000 3307 Trenching 26,126 35,000 35,000 30,000 3308 Gun 660 1,000 1,000 1,000 3309 Sprinkler 19,718 14,000 14,000 14,000 3311 Sign 8,850 7,500 7,500 7,500 3320 Stable 190 300 300 300 3330 Elec Permit App Forms 36 3331 Firework's Application Fee 400 3390 Misc. Permits 1,865 2,000 2,000 2,000 TOTAL PERMITS 1,543,207 1,329,800 1,329,800 1,324,800 -0.4% FINES & PENALTIES 3401 Traffic & Ordinance Violation 133,391 150,000 150,000 150,000 3402 Vehicle Lockouts 2,100 2,500 2,500 2,500 3404 Dog/Cat Impound 6,080 5,000 5,000 6,000 3405 Other Fines and Penalties 4,111 TOTAL FINES & PENALTIES 145,682 157,500 157,500 158,500 0.6% INTERGOVERNMENTAL REVENUE 3503 Reimbursement from School District 25,000 3509 Other Shared Taxes 155,661 175,000 175,000 160,000 3510 Grants-State 85,970 50,000 50,000 80,000 TOTAL INTERGOVERNMENTAL REV 241,630 225,000 225,000 265,000 17.8% CITY OF CHANHASSEN 2009 BUDGET REVENUE 101 General Fund 2007 2008 2008 2009 Inc Over ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTED BUDGET PY Budget CHARGES FOR CURRENT SERVICES 3601 Sale of Documents 744 1,000 1,000 1,000 3602 Use & Variance Permits 22,715 40,000 40,000 22,000 3603 Rezoning Fees 2,000 2,000 2,000 3604 Assessment Searches 855 500 500 500 3605 Plat Recording Fees 5,225 7,000 7,000 7,000 3607 Election Filing Fees 3613 Misc.-General Government 4,909 10,000 10,000 5,000 3614 Admin. Charge-2% Constr. 21,110 50,000 50,000 25,000 3615 Admin. Charge-5% Street Re-Constr. 32,000 32,000 24,000 3617 Engineering General 15 1,000 1,000 3619 Investment Management Fee 75,000 75,000 75,000 75,000 3629 Misc.-Public Safety 6,129 5,000 5,000 6,000 3630 Recreation Program Fees 30,807 38,100 38,1 00 40,000 3631 Recreation Center 129,830 180,000 180,000 196,000 3633 Park Equipment Rental 97 200 200 200 3634 Park Facility Usage Fee 9,578 12,000 12,000 14,000 3635 Watercraft Rental 3,446 4,000 4,000 4,000 3636 Self-Supporting Programs 153,615 114,000 114,000 105,000 3637 Senior Programs 28,862 30,000 30,000 28,000 3638 Food Concessions 13,715 12,000 12,000 12,000 3639 Misc.-Park & Rec. 900 800 800 800 3641 Youth Sport Donation 3649 Misc.-Public Works 2,700 5,000 5,000 5,000 3651 Merchandise Sales 953 1,500 1,500 1,500 3670 Internment Fee 150 TOTAL CURRENT SERVICES 511,355 621,100 621,100 574,000 -7.6% OTHER REVENUE 3801 Interest Earnings 250,462 125,000 125,000 200,000 3802 Equipment Rental & Sale 134,152 125,000 125,000 135,000 3803 Building Rental 4,643 4,000 3804 Land Sale 4,600 3807 Donations 22,761 20,000 20,000 20,000 3808 Ins. Recoveries & Reimburse 5,000 5,000 5,000 3812 Contractor Verification 5 3816 SAC Retainer 160,546 5,000 5,000 5,000 3818 Sur-Tax Retainer 1,137 1,500 1,500 1,500 3820 Misc. Other Revenue 180 1,000 1,000 1,000 3829 I nterestlPenalties-Other 500 500 500 3903 Refunds/Reimbursements 39,248 30,000 30,000 35,000 3910 Misc. Revenue 583 3980 Cash Short/Over 3 TOTAL OTHER REVENUE 618,320 313,000 313,000 407,000 30.0% ** TOTAL GENERAL FUND REVENUE 9,739,678 9,318,300 9,538,300 9,959,100 6.9% TOTAL GENERAL FUND EXPENDITURES 9,959,100 NET LEVY REMAINING (Use of Gen Fund Reserves) GENERAL GOVERNMENT 1110 Legislative 1120 Administration 1130 Finance 1140 Legal 1150 Assessing 1160 MIS 1170 City Hall 1180 Elections 1190 Library Building TOTAL LAW ENFORCEMENT 1210 Law Enforcement 1220 Fire 1250 Building Inspection 1260 CSO TOTAL PUBLIC WORKS 1310 Engineering 1320 Street Maintenance 1350 Street Lighting 1370 Vehicle Maintenance TOTAL COMMUNITY DEVELOPMENT 1410 Planning Commission 1420 Planning Administration 1430 Senior Commission * TOTAL PARKS & RECREATION 1510 Park & Rec. Commission 1520 Park Administration 1530 Recreation Center 1540 Lake Ann 1550 Park Maintenance 1560 Senior Center 1600 Recreation Programs 1700 Self-Supporting Programs TOTAL Total Operational Expenditures Transfer for Roads ** TOTAL GENERAL FUND CITY OF CHANHASSEN 2009 BUDGET Expenditures Personal Materials & Contractual Capital 2009 2008 % Services Supplies Services Outlay Total Total Change 34,200 200 114,500 - 148,900 134,900 10.38% 401,000 500 65,000 - 466,500 434,900 7.27% 228,300 200 59,600 200 288,300 302,600 -4.73% - - 168,000 - 168,000 168,000 0.00% - - 110,000 - 110,000 101,600 8.27% 173,700 2,400 125,100 - 301,200 285,300 5.57% 71,300 48,300 309,600 - 429,200 392,800 9.27% 21,500 - 6,400 - 27,900 27,900 0.00% - 3,000 144,200 - 147,200 110,200 33.58% 930,000 54,600 1,102,400 200 2,087,200 1,958,200 6.59% 78,900 - 1,546,900 - 1,625,800 1,502,100 8.24% 514,600 47,100 116,000 - 677,700 673,600 0.61% 689,800 6,100 33,900 - 729,800 690,900 5.63% 56,000 5,000 13,700 - 74,700 73,000 2.33% 1,339,300 58,200 1,710,500 - 3,108,000 2,939,600 5.73% 535,300 1,300 31,800 300 568,700 537,600 5.78% 641,700 131,600 34,400 1,300 809,000 767,500 5.41% - 5,000 323,400 - 328,400 319,900 2.66% 258,800 265,400 53,000 6,000 583,200 444,600 31.17% 1,435,800 403,300 442,600 7,600 2,289,300 2,069,600 10.62% - 200 4,000 - 4,200 4,200 0.00% 393,700 700 14,100 - 408,500 382,600 6.77% 22,200 - 15,700 - 37,900 35,300 7.37% 415,900 900 33,800 - 450,600 422,100 6.75% - 200 2,000 - 2,200 2,200 0.00% 125,500 1,000 10,600 - 137,100 129,100 6.20% 227,800 11,500 77,000 - 316,300 301,200 5.01% 13,400 9,500 57,400 - 80,300 74,300 8.08% 709,800 81,300 94,500 4,000 889,600 834,800 6.56% 44,300 4,500 20,600 - 69,400 60,700 14.33% 180,000 19,100 i 93,800 - 292,900 276,400 5.97% 29,200 7,700 49,300 - 86,200 100,100 -13.89% 1,330,000 134,800 405,200 4,000 1,874,000 1 ,778,800 5.35% 5,451,000 651,800 3,694,500 11,800 9,809,100 9,168,300 6.99% 150,000 150,000 9,959,100 9,318,300 6.88% CITY OF CHANHASSEN (DECEMBER) TAX LEVY 2009 Budget General Fund Capital Replacement Fund (for equipment) Pavement Mgmt Fund (Sealcoating) General Obligation Debt General Obligation Debt (212 Bonds) Local Street Improvements Debt of Other Agencies (EDA) TOTAL TAX CAPACITY BASED TAX LEVIES 2008 2009 Percent Levy Levy Increase $6,833,900 $7,173,500 4.97% 339,600 824,000 824,000 0.00% 267,875 267,875 0.00% 484,873 297,900 -38.56% 285,000 285,000 0.00% 100,000 100,000 0.00% 122,703 122,603 -0.08% $8,918,351 9,070,878 1.71% TAX CAPACITY BASED TAX LEVY MARKET VALUE TAX LEVY Park Referendum Library Referendum TOTAL MARKET VALUE TAX LEVY 695,900 490,700 $1,186,600 972,700 491,300 $1,464,000 39.78% 0.12% 23.38% Use of cash reserves to buy down debt & street levy ($269,986) ($360,313) TOTAL TAX LEVY $9,834,965 $10,174,565 3.45% Dollar Increase $339,600 Scenario 1 Taxes applied to: General Fund Capital Replacement Pavement Mgmt Total Levy subject to levy limits Bond Funds Local Street Improvements Reduction in OS Levy Total $ 7,173,500 824,000 267,875 $8,265,375 2,169,503 100;000 (360;313) $10,174,565 Tax Generation Capacity Prior Year New Construction Exsiting MV Inc TIF Oist 1 Eden Trace TIF Gateway TIF $9,834,965 $240,957 $0 $0 $0 $0 Total Capacity $10,075,922 Effect on avg Taxpayer 0.98% '" -0 '" '" c: c: ':E c " '" '" ~ .~ -2aJ ",-'", .<::x", 0"'0 ~~~ oS~ -'" ~(iji:(I) ()~~-g 8mgs "'~ :c _OJ _~o "'''"0 (5C:Q) f-"'"O C!l5 m C\JCO<OMLOOOOOOOOOOOO COC\lr-....OO>C\JOOOOOQC>OOO ..--V..-IOU)roCON.....LOO......COm......1.O oo~~~ro~ro~~N~~NriMr-.... 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NO ~ .~ >;~ CITY OF CHANHASSEN KEY FINANCIAL STRATEGIES Inflation Assumptions for General Fund Revenue 3.00% Expenses 3.00% 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 GENERAL FUND ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET PROJECTED PROJECTED PROJECTED REVENUE GENERAL PROPERTY TAX 6,118,451 6,461,356 6,229,593 6,185,311 6,385,431 6,563,900 7,103,500 7,316,605 7,536,103 7,762,186 LICENSES 119,905 102,636 132,932 99,809 131,999 108,000 126,300 130,089 133,992 138,011 PERMITS 1,265,597 1,191,420 1,027,205 1,346,154 1,543,207 1,329,800 1,324,800 1,364,544 1,405,480 1,447,645 FINES & PENALTIES 43,732 61,801 104,962 162,946 145,682 157,500 158,500 163,255 168,153 173,197 INTERGOVERNMENTAL REVENUE 223,618 360,226 219,511 237,109 403,683 225,000 265,000 272,950 281,139 289,573 CHARGES FOR CURRENT SERVICES 609,512 721,470 697,532 699,228 511,357 621,100 574,000 591 ,220 608,957 627,225 OTHER REVENUE 334,072 168,644 390,112 386,321 618,319 313,000 407,000 419,210 431,786 444,740 TOTAL REVENUE 8,714,887 9,067,553 8,801,847 9,116,878 9,739,678 9,318,300 9,959,100 10,257,873 10,565,609 10,882,577 EXPENSES EXCL. CAPITAL COSTS GENERAL GOVERNMENT 1,548,062 1,751,744 1,822,354 1,859,326 1,910,079 1,958,200 2,087,200 2,149,816 2,214,310 2,280,740 LAW ENFORCEMENT 2,424,125 2,429,464 2,525,399 2,614,437 2,710,853 2,939,600 3,108,000 3,276,240 3,374,527 3,475,763 PUBLIC WORKS 1,678,314 1,773,655 1 ,823,564 1,967,815 1,998,169 2,069,600 2,289,300 2,357,979 2,453,718 2,552,330 COMMUNITY DEVELOPMENT 312,446 325,917 362,100 383,979 433,750 422,100 450,600 464,118 478,042 492,383 PARKS AND RECREATION 1,632,218 1,620,979 1,592,911 1,670,616 1,742,091 1,778,800 1,874,000 1,930,220 1,988,127 2,112,770 OTHER USES 815,000 807,786 2,751,497 273,720 150,000 150,000 150,000 150,000 150,000 TOTAL EXPENSES 8,410,165 8,709,545 8,126,328 11,247,670 9,068,662 9,318,300 9,959,100 10,328,373 10,658,724 11,063,986 Excess Fund Balance 5,917,535 6,275,643 6,951,062 4,820,270 5,491,286. 5,491,286 5,491,286 5,420,786 5,327,671 5,146,263 3,328,530 3,224,552 3,211,210 3,394,557 3,394,450 3,684,250 3,794,778 3,908,621 4,025,879 1,218,949 1,687,151 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 4,443,501 4,898,361 4,694,557 ; 4,694,450 4,984,250 5,094,778 5,208,621 5,325,879 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 1,832,042 2,052,701 125,713 796,836 507,036 396,509 212,165 1,792 5,146,263 2006 2007 2008 2009 2010 2011 2012 Fund Balance Policy for Cash Flow. Catastrophic Reserve .. Percentage of Fund Balance Per Polley Assumptions - Added On Permit Revenue Expenses General Government Law Enforcement." Public Works Parks and Recreation 75,000 25,000 25,000 65,000 75,000 25,000 90,000 Policy for cash flow is 1/2 of next years property tax and intergovernmental revenue Catastrophic reserve informal policy is cash flow policy listed above plus 15% of next years expenditures New Law enforcement employees include: - 3/4 Patrol Officer in 2010 Public Works includes a PT Streets employee in 2011 and a PT Fleet dept employee in 2012 Park & rec includes a FT park Maint employee in 2012 I