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6 Financial Strategies, FinalCTrYOF CHANHASSEIq 7700 Market Boulevard PO Box 141 Chanhassen. MN 55317 AzlmlnlstraUon 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: 952227.1140 Fax: 952.227.1110 Park & Recreation Phone: 952.227.1120 Fax: 952.227.1110 Recreation Center 2310 Couller Boulevard Phone: 952.227.1400 Fax: 952.227.1404 Planning & Natural Resources Phone: 952.227.1130 Fax: 952227.1110 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 ,,;',,',,,,;'.ci.chanhassen.mn.us M]3V[ORA!',a)UM Todd Gerhardt, City Manager FROM: DATE: RE,: Justin Miller, Assistant to the City Manager,,~,^/'d/,~,. May 30, 2003 Key Financial Strategies - Final Report Attached to this report is a final version of the Key Financial Strategies report that Council, staff, and Ehlers, Inc. have been working on for the past year. A few minor changes have been m~de since the last version, ~g mainly with the numbering of activities in the Action Plan on pages 13-15 so that they correspond with the recommendations on pages 9-12. Jim Prosser from Elders will be present at the June 9t~ ~g for a final report. If Council has no major objections, staff l'e~mmend8 approval of the Key Financial Strat~es report and asks Council to direct staff to begin implementation immediately. The Clly of Chanhassen · A growing community with ci(~an ~ak~s, qua;;ty schools, a charming downto,".'n, thrMng businesses, winding trails, and beautiful parks. A grot place to live, v;ork, and play. From: Date: Subject: Jim Prosser & Mark Ruff, El'tiers & Associates ^plil 3, 2o03 Final KFS,~ Report EHLERS & ASSOCIATES INC Please find attached the KFS strategy report summary. Suggestions for irr~. lementation of these strategies include the following: · The strate~ should be review and updamd prior to the annual budget process, preferably as part of the City annual goal setting process. · A special effort should be made to balance "input" (revenue) issues with "outcome" (programs and services) issues. ehanhassen, like many other con4)amble communities, is at a stage requiring si~ificant reinvestment in its physical facilities while balancing the need to invest for growth. Developing and carefully implementing a plan to stage this reinv~ is key to targeting limited resoume~ (time and money) for priority s~rvices and investments. Focus on an achievable number of financial strategies on an annual basis. This is likely to be the greatest challenge facing your comm~ity. KFS is designed to be a continued i .mpmvc~t process for financial planning as contrasted to a l~roduct to be completed within a limil~l time frame. The most i .mportant role for Mayor and Cotmcil Me~ is to be custodians of the KFS process. On behalf of Rhlers & Associates we want to thank you and your staff for thek dedication, creativity and hard work in preparing this strategic repom We especially want to thank Justin Miller who provided solid support and coordination and Bruce DeJong who provided strong supp~ and insight in the preparation of this plan. It was evident throughout this process that Chanhassen is well served by your Management Team. LEADERS IN PUBLIC FINANCE Rosevtllo, MN 55113-11135 Inc.com Phone: 651-697-8503 Fax: 651-697-8,5,55 Emall: Jln'~ehlers- EHLERS & ASSOCIATE8 INC Ehlers & Associates OVERVIRW Ehlers & Associates was engaged by thc City of Chanhassen, Minnesota (thc "City") to assist in the preparation of the City's Key Financial Strategies. Thc need to create a comprehensive financial management plan was identified by the City Mayor, Council, Manager and Staff due to growing demands for financial resouxcz~. This strategic financial plan is the result of four workshops with the Council and many hours of staff consultation. One of the workshops (November 7, 2002) focused on identifying potential financial needs of the City. The remalts from that session have ~ incorporated into this plan document. OBJ~~ FOR ~ FINAN~ PI,ANNI/qG PR~ A financial plan is a necessary element of a City strategy to remain competitive in today's demanding environment. Other objectives of the City's Key Financial Strategies are: Establishing a common understanding among the elected officials and staff of the City's needs and financial capacity. Developing a comprehensive view of financial resources and options. Identifying City issues and opportunities. Creating a framework in which elected officials and staff can make immediate and long-term investment decisions. Developing a consensus among the elected officials and staff on key actions the City will take to remain competitive. Meeting thc new standard presented in thc Governmental Accounting Standards Board Regulation 34 including its capital planning provisions. Through this workshop process we have examined the cmxent and future ability to meet these objectives to answer the question "How do we get there?" The City's Key Financial Strategies will provide a road map into thc future and a framework for future decision-making. City of ChanItassen - Key Financial Strategies Eldet~' & Associates The financial assessment conducted of the City was divided into seven areas: 1. Community goals/initiatives 2. Local tax base considerations 3. Financial Position 4. City owned infras~~ 5. Competitiveness 6. Credit position As part of the financial assessment, a number of findings were presented within the workshops. These findings are outlined in more detail within this report A summary of these findings is as follows: 1) COMMUNITY GOALS~~ - Establishing a strategic profile including community vision (purpose), goals (means to achieve the purpose), and strategies (directed at accomplishing goals), which are essential to the efficient and effective use of scarte City resources. A) Important Initiath~es -- City Officials have identified several initiatives as part of this financial planning process. Key issues include: · Maintaining city infrasmmmm. This includes: o Pavement Management System o Sewer and Water Infrash-ucmm o Park Pavement Maintenance o Vehicle and Major Equipment Replacement o Water System lml~rovements o Public Facility Maintenance · Enhance and protect city environment. This includes: o Update SWMP (Storm Water Management Plan) o Watershed Im.rn~ovements o NPDES Phase II compliance o Lake Monitoring/Improvements o 2007 Environmental Fund Solvency Issues o Bluff Creek Improvements · Managing growth. This includes: o Future staf~g issues o 2005 MUSA o City Trails o Comprehensive Plan Update o Establishing an Affordable Housing Land Trust o Expansion of Public Works Facility o Improving City Services City of Chanhassen - Key Financial Strategies Page 2 Elders & Associates o Quality Assurance for Law Enforcement/Public Safety o City Archives and E-City Hall. Explore support for new City facilities. This includes, without limitation: o Cor~munity Center/Ice Arena o City Commons Park o Chanhassen School Campus Implication: The City has identified a significant agenda for future needs. Developing a mechanism to regularly prioritize needs, develop implementation programs (including resource requirements) and evaluate the City's capacity to implement the programs should be a high priority. Financial strategies should also include direction regarding the nature of activities to be undertaken for each issue including: · Assessing need for service or facility. · Studying alternatives, methods and cost and funding sources for implementation. · Implementation. B) Facility Options - City Officials are looking at options for public facilities including a water ue~ment system, Public Works facility expansion, a Community Center, and land purchase for a potential school. Implication: Involving the public with this process will be key to progressing this issue to the implementation phase. Careful consideration should be given to the funding options and impacts (including operating costs). While there are some issues impacting the timing of these decisions, it is essential that public understanding and support be developed. C) Technology - Ever growing demands for staff services and the need for City depamnents to work together require ongoing investments in computers and technology. Implication: Further enhancements to the City's information technology systems may require financial support from the City's Gen~ Fund. There will be more and better technology products available to cities. Residents, customers and employees will likely create pressure to invest in improved and new technology. This will require the City to develop a disciplined approach to reviewing the requests and needs for technology investments. That approach should address cost and benefits (not limited to financial), productivity, training, support and potential obsolescence. City of Chanhassen - Key Financial Strategies Page 3 Elders & Associates' 2) LOCAL TAXBASE CONSIDERATIONS - Structure, quality and size of a community's tax base impact its ability to fund services and investments. A) Development -- City land area is approximately 54% developed and has reached 65% of projected population. How the community completes development will impact its Implication: The City will add additional residents and businesses to its population and, in addition, will face new and additional requests for future services as demographics and resident interests change as well as the need to address reinvestment in existing facilities. Unders~ding the dual impact of new service requests of existing residents and the impact of additional new residents will be a key to future planning. B) Market Value - City market value of $1.79 billion has been increasing aa average 10% per year for the past 5 years. The City has a high per capita market value of $8S,000. Implication: The high per capita market value and strong commercial base provides good oppommity for revenue diversification. The tax rate should be evaluated in tea'ms of what rate creates the outcomes that the City seeks for itself. The tax rate should be set in conjunction with both the budget and the yearly costs identified in the capital plan. c) Tax Increment Distri~ - Changes in State ~ tax law have adversely impacted the City's ability to cover debt service related to development. A plan has been prepared to cover potential shortfalls. Implication: The City should continue to implement the plan prepared to work out debt service issues. This plan should be carefully monitored for the next two yearn. D) Diverse tax base - The City has a diverse tax base with 69% residential and 28% commercial/industrial. The balance includes a variety of open space and institutional Implication: Tax base diversification is a positive trend for stability in City services requirements and property tax production. Continued effort should be made to maintain a ratio of residential to commercial/in--al base with a target range of 67% to 75% residential and 25% to 33% commercial/industrial. E) Economic Development Policy - The City has provided economic development incentives in the form of tax increment financing. Implication: Previously the City used economic development incentives to atlract targeted development. This strategy is clearly responsible for the level of tax base diversification that exists today. To encourage continued balanced community growth the City will consider appropriate strategies. City of Chanhassen - Key Financial Strategies Page 4 Elders & Associates 3) FINANCIAL POSITION - Availability of funds to meet current and furore needs, adequate fund balances for cash flow purposes and to meet emergency needs requires planning and discipline. A) Effective past financial management practices has left the City with a moderate undesignated, ~ed fund balance within the General Fund, Water and Sewer Fund and Storm Sewer Fund. Implication: The City's General Fund Balance remains adequate. Changes in State tax stmcmm and potential capital projects costs indicate the need to continue to carefully monitor the fund balance. B) The City faces growing demand and cost to provide services with limited ability to increase short-term tax base. Implication: State levy limits will impact the City's ability to inerea~ operating expenses without an offsetting in~ in non-property tax revenues. C) The City has developed effective loss reduction strategies (acci~t review, safety committee). Additional risk management efforts including review of risk retention levels, deductibles, funding of loss reserves may be warranted. Implication: Additional development of risk management policies will help reduce exposure to financial risks. 4.) CITY INFRASTRUCTURE - Communities need to regularly invest and reinvest in their infrastructure (roads, buildings, parks, etc.). Regular deferral of investm~t can lead to fiscal stress and ~ommlllllty dislrlve~tmelltS. A) The City has maintained a street recomtmction program since 2002. Implication: Overall the streets are in accep~le condition, but continued annual investment will be needeA. Progress on maintenance should be carefully monitored. B) The City is reviewing Public Works facility needs. It is intended that facility neexts will be addressed at the same time as water treatment facilities are addressed. Implication: The City has not initiated a plan to review the need for minvestment in this facility. City of Chanhassen - Key Financial Strategies Page 5 Elderv & Associates c) Potential need for reinvestment in pubnc facilities infrasmactm~ needs may increase the property tax above the normal inflationary increase. The City has major investmenm in buildings, utility systems, streets, trails, lighting systems and related improvements. Implication: Community involvement will be key to addressing need for major investments. The City should undertake a public participation process to involve the community in understanding and then selecting options. Preparing plans and schedules for anticipated required maintenance and replacement will provide information need for financial planning purposes. D) The City has extensive vehicle replacement requirements for Public Works and Fire equipment. The City does not currently have a schedule of equipment replacement that forecasts these needs for the expected life of the equipment. Implication: Equipment replacement is often deferred as part of budget balancing efforts. In the long term this may increase maintenance costs, increase downtime of equipment and staff and lead to a funding problem in furore years. Developing an equipment replacement schedule and funding source will help remedy this problem and provide a more accurate measure of services. E) The City faces potential major expenditures in its Water Fund for infnuccmettrm improvements in order to meet required Federal water quality standards and distribution system needs. Implication: Enterprise funds are generally expected to support system needs. The City should continue to identify future major enterprise expenditures within the next five to ten years. This will permit the development of a utility rate plan to facilitate the requireA improvements. Water rates are currently subsidizing sewer operations. COMPETITIVENF~S - Communities compete for people to live, work and do business. Understanding and responding to the elements of competition is an important role for the A) The City's overall C!~ tax rate remains competitive with other comparable communities in the metro area. (52 out of 108 metro communities) Implication: Given the competitive tax rate and the high level of services, the City would be in position to increase tax rates when conditions permit. However, this increase should come only upon completion of a comprehensive analysis of competing demands and priorities with community involvement in setting and funding these priorities. B) The City offers a full complement of services to residents and businesses. Implication: Services offered by the City appear to be consistent or superior to surrounding communities. City of Chanhassen - Key Financial Strategies Page 6 EMers & Associates C) Chanhassen a~ to be well maintained with no typical signs of disinvestments or deterioration. Implication: Careful attention should be paid to monitoring the condition of public and private property. D) Chanhassen's open space and trail system appear to be equal or greater man many other communities in the metropolitan arem A new state of art library is currently under construction. The City does not have some amenities typical for comparable communities including a community center and may face community interest in developing this facility. There is not a funding source in place for maintenance of the extensive trail system. Implication: Planning and investments in these areas has provided a sound foundation for creating a community with amenities that will attract and retain residents, visitors and businesses. Careful attention should be paid to the operating costs of recreation and cultural amenities. Community involvement in discussions regarding the cost to build and maintain new facilities will be a key factor for future considerations. 6) CREDIT POSITION Maintaining a strong credit rating helps reduce the cost of borrowing required to develop and maintain the community. A) The City is rated "A" by Standard & Poor's Investors Service. This is an above average rating reflecting the City's strong property value growth and maintenance of a strong financial position while making progress in mitigating the impact of a tax increment district negatively impacted by tax rate changes. Implication: This strong credit rating has helped the City successfully issue debt at very competitive interest rates in the commercial marketplace. B) The City's debt burden is high at $4,0(g)+ per capita, but reflects community growth needs and overlapping debt of other governmental units. These burden ratios have been falling due to community growth and value in~. About 2/3 of this debt is supported by tax increment, assessment and enterprise revenues. Eighty-three per cent (83%) of the City's debt will be paid off in ten years. Implication: The City has successfully implemented a plan to address tax increment debt issues. Careful attention should be paid to "mapping" out future debt issues for the next five to ten years. The aggressive debt repayment schedule will enable the City to continue to invest as needexL C) The City currently has a moderate undedgnated fund balance. Implication: This strong fund reserve helps the City to maintain its current rating. The City should be careful to maintain this strong fund balance. City of Chanhasse~t - Key Financial Strategies Page 7 EMers dc Associates ENTERPRISE- Operating enterprise funds as businesses is key to avoiding transferring the burden of operations to general taxpayers. In addition some enterprise operations can help reduce the cost of general government A) The City has improved cost recovery for water and sewer services but rates are st/Il not covering all operating costs. The City has not in~ rates since 1998. The City is in the process of completing a rate study related to the evaluation of a water treatment investment. The study will likely recommend the establishment of minimum ~es for operating and capital costs. Implication: Fluctuations in water demand due to weather has provided challenges in establishing water and sewer rates. However, rates should be established to assure recovery of operating costs and adjusted annually. City of Chanhassen - Key Financial Strategies Page 8 ~lders & Associates RECOMMENDATIONS Based on the findings and analysis conducted in the workshops, Ehlers developed a list of recommendations for the City -- their Key Financial Strategies -- listed in the seven categories below. 1.0 COMMUNITY GOALS/INITIATWF~ 1.1 GOAL SETHNG: ' Thc Mayor and City Council should continue annual goal setting session~, prior to budget preparation. The goal setting session should prioritize needs. This information should be used by staff to develop programs, service options and resource requirements, for consideration within the budget process. The goals should specifically address the major issue categories. Financial strategies should be incorporated into the annual goal setting program. 1.2 FACILITY ~S: The City should continue the deliberate and careful approach to addressing facility needs for furore growth, reinvestment and quality of life services and capital investments. The Mayor and City Council should consider authorizing a study to address future facility needs. 1.3 COMMUNICATION PLAN: A communications plan should be developed in order to inform and seek community feedback on impommt financial issues including future needs and financial constraints. The plan should also forecast the process that will be used to seek community participation for si~ificant community investment decisions. Conducting a community survey win help identify the types of services vital to attract and retain residents. Consideration should be given to expanding the survey to collect information regarding improving the City's competitive position, economic development, quality of life, school funding inequity and possible intergovernmental / tax sharing solutions. Consideration should be given to continuing the use of the "Funding Public Facilities Public Participation Process" model in City facilities planning. 1.4 TECHNOLOGY PLAN: A technology plan has been prepared with projected needs for the next five-year period. The plan should also include a basis for evaluating the reque, sm for technology investments that address cost and benefits (not limited to financial), productivity, training, support and potential obsolescence and funding source. 1.5 IMPI.F. MENTATION PLAN: Annual budgets should be prepared with budget options of at least 10% of total budget expenditures. Budget presentations should be supported with a balance of input and resources and outcome materials. City of Cluznhass~ - Key Financial Strategies Page 9 Elders & Associates 2.0 2.1 2.2 3.0 3.1 3.2 3.3 3.4 3.5 3.6 4.0 4.1 4.2 LOCAL TAX BASE Growth planning should address continued attention to balancing commercial and residential development. Special attention should be paid to assessing housing types to reflect life cycle, financial ranges and life style choices. The use of public subsidies to assist with encouraging the type of development needed to maintain community competitiveness and balanced tax base should be continued. The public assistance policy should be reviewed to assure flexibility to meet broad based FINANCIAL POLICIES: The Mayor and City Council should consider a Fund Balance Policy for the Special Revenue Funds, Debt Service Funds, Capital Project Funds, En~ Funds, and Internal Service City staff should prepare an alternative revenue source report for the City Council. These options should be reviewed annually as part of the Key Financial Strategies update. The City should adjust all user fees and utility rates on aa annual basis to reflect changes in the cost of services. The City should review assessment practices to include pavement management cost recovery through special assessments to benefiting ~ owners (i.e. increasing assessments to property owners and including street maintenance such as crack sealing) and to ad_dress in--ed cost of pavement management projects. The City should establish a schedule for in~g developer fees that is determined annually. The current method of tying fees to increases in cons~on cost index does not accurately reflect the City's cost of services. The City should use this report as part of its annual goal-setting framework. CITY OWNED INFRASTRUCTURE / CAPITAL EQUIP~ CAPITAL EQUIPMENT: The Manager and Finance Director should review the final list of items which were recommended as part of the vehicle/equipment replacement program and develop a funding program to provide a more level annual replacement contribution. The City could establish an internally funded equipment rental program to level out annual replacement costs. INFRASTRU~: The City staff should enact each annual capital improvement program based on review of the multi-year capital improvement needs. The City staff should coordinate development of the capital improvement budget with the City of Chanhassen - Key Financial Strategies Page 10 Elders & Associates development of the operating budget. Furore operating costs associated with new capital improvements will be projected and included in operating budget forecasts. The City should prepare a non-annual recurring maintenance schedule for City facilities. 5.0 COMPETITIVENESS 5.1 PROPERTY TAXES: The City's tax rate is currently significantly below the state limit. In managing property taxes, the City will seek a balance between providing an appropriate level of service, maintaining infrasmmture, and affordability for residents. Having the lowest ~ taxes is not always the final measure of this balance. Given these limits and demands on ~ taxes, the City should review and implement a revenue enhancement study for additional revenue options including utility franchise fees, utility bill preparation fees and similar alternatives. The information should be prepared to identify options prior to their need. Continued long range financial planning crenttes the opportu~ty for managi~'ng property taxes and providing the greatest stability in tax rates. Staff should annually prepare three-year projections of tax levies. Community involvement in the long range planning process will allow build support for the development of resources to achieve goals the public has supported. The City should continue to meet and confer with overlapping local government units (county, schools, etc.) to discuss operating and capital funding issues that will impact residents overall taxes. 5.2 BUDGET: The current City practice is to target only an inflationary increase in the following year's operating budget. In order to provide direction to staff, the Mayor and City Council should review and select the appropriate items from the Budget Option Impact Worksheets that would be included in next year's budget. This budget should then be conslxucted by balancing resoumes with current and future needs. The Hnancial Strategies should be reviewed and updated annually as part of the City's budget process. Annual budgets should include budget option analysis for 5% to 10% of total projected expenditures. Budget presentations and discussions should be supported with a balance of input/resoumes and outcome options. 5.3 Risk Management The City has initiated development of a risk management program. Additional effort to reduce risk exposure including review of retentions levels, deductible levels, funding of reserves for retained risks should be undertaken. City of Chanhassen - Key Financial Strategies Page 11 Elders & As.vt~'iates 6.0 6.1 6.2 6.3 6.4 CREDIT POSITION The approval of Key Financial Strategies by the Mayor and City Council will help document the future City plan to Standard & Poor's Investors Service. The City should endeavor to keep the total maturity length of general obligation bonds below 20 years and at least 50% of the principal shall be retired within ten years. In all cases, the maturity shall be shorter than the life of the related assets. The City should work to minimize the amount of debt supported by property taxes and will seek maximum use of special assessments, utility revenues and other non- tax sources to support debt. City staff, working with the City's independent financial advisor, shall monitor outstanding debt and advise the City Council on ways to reduce the debt burden through refinancing at lower interest rates and the early retirement of bonds. 7.0 7.1 7.2 7.3 7.4 7.5 Annually, the Manager and Finance Director should review and recommend necessary adjustments to water and sewer rates sufficient to recover cost of operations and provide for capiud needs for consideration by the Mayor and City Council. City staff should annually review the cost of genend fund services provided to enterprise activities including insurance, financial and accounting services, management, legal and related expenses. These costs should be evaluated by the City Council for inclusion in the rates for enterprise services. City staff should prepare a utility rate policy that addresses the nexut for fees to recover ~ng costs and provide for operating cash, reserves, non-annual recurring maintenance, and debt service. City staff should identify the costs to meet mandated water quality standards and the impact on water ram. City staff should continue to monitor storm water management program (SWMP) to ensure compliance with state and fedend regulations. City of Chanhassen - Key Financial Strategies Page 12 Elders & Associates ACTION PLAN This section describes the actions needed to implement the City's Key Financial Strate~es. Actions fall into two categories: Tasks for immediate action, and tasks that reflect on-going financial management actions. The following is a recommendation on the tasks that require allention over the next five-year period. Implementation of these Key Financial Strategies requires annual review and updating the Plan and revision of the schedule prior to initiating the budget ~s. Careful attention should be paid to developing realistic time frames and work plans. Projected Start Projected Activity Date Level/S~ Completion Date 1.0 Community Coals/Initiatives 1.1 Goal setting Bi-annual 1/I N/A 1.11 Further define funding options and plan for 2003 2/S 2004 AffordAble Housing Land Trust 1.2 Facility needs study 2006 2/S 200? 1.21 City Commons Park 2003 adI 2005 1.22 Identify funding options for school land 2003 3lA 2004 1.23 Community Center / Ice Arena 2005 3lA 2007 1.3 Prepare financial strategies communication 2004 2005 plan 1.31 Develop customer service feedback systems 2004 2/S 2005 for key City services 1.32 Conduct community survey to assess 2005 IlS 2006 community knowledge of and support for new initi_'a~tives, facilities services and fees. 1.4 Expand e-city hall services -phase 1 2003 1/I 2004 1.41 Develop digitized document archives 2003 3/I Ongoing 1.5 Annual CIP Annual 1/I Annual 1.51 Identify options for replacing 2007 2004 IlS 2005 F. nvironmental Fund 2.0 Local Tax Base 2.1 Prepare plan for 2005 MUSA expansion 2003 IlS 2004 including capital and operating needs to 2.11 Prepare plan to accommodate growth (in 2003 2/S Annual addition to MUSA) including projected revenues and expenses. 2.12 Update Comprehensive Plan 2007 2/S 2008 2.2 Update public subsidy policy 2004 adA 2004 City of Chtmhassen - Key Financial Strategies Page 13 ' Projected Start Projected Activit~ Date Level/Status Completion Date 3.0 Finandal Position 3.1 Establish/Update Budget Control and 2004 2dS 2004 Financial Control Policy 3.11 Update fund balance policies 2004 2dS 2005 3.12 Update debt management plan 2005 US 2006 3.13 Establish/U~te Investment Policy 2004 2dS 2004 3.2 Explore franchise fee in context of finan~ 2003 1/S 2004 needs 3.3 Establish/Update User Charge Policy 2004 2dA 2004 3.4 Review assessment practice to address Annual 1/S Annual pavement management and consider increasing assessed portions and interest rate. 3.41 Identify funding sources for Park Pavement 2004 liS 2005 Maintenance 4.0 Infrastrncture/Capital Equipment 4.2 Identify options for funding Pavement 2004 1/I 2005 Management System 4.21 Develop estimates for public facilities 2005 2dS 2006 maintenance 4.22 Prepare non-annual recurring maintenance 2004 IlS 2005 schedule 4.23 Prepare funding options for major equipment 2006 US 2007 sources 4.24 Construct trail additions Ongoing 1/I N/A 4.25 Expand Public Works Facility Coordinate with 2dA N/A water ~t $.0 Competi~'veness 5.1 Property tax review Annual lis 2005 5.11 Prepare three year budget forecasts including Annual 2dS Annual revenue forecasts 5.12 P~are alternate revenue analysis 2004 lis 2005 5.13 Identify and fund future staffing requirement Annual l/S April 2004 to match Ilrowth 5.2 Identify a limited number (1-3) of selected Annual 2dS Annual services for potential competitive pricing on annual basis 5.21 Review budget option analysis as part of Annual 2dS Annual budget process City of Chanhassen - Key Financial Stratesies Page 14 Proj Prq Activity Date Level/Status Completion Date 5.22 Quality assurance for law enforcement/public 2003 1/S 2004 safety 5.3 Establish/Update Risk Management Policy 2003 2/S 2004 6.0 Credit ~.1 Accept Key Financial Strate~es 200~ 2fl 200~ 6.2 Adopt debt policies as outlined in Cre~t 2003 2/I 200~ section of report. 7.0 Enterprise 7.1 Adjust user fees on annual basis to reflect Annual lis Annual changes in cost of services. 7.2 Review general fund cost for enterprise 2004 2/S 2004 services for rate consideration 7.3 Develop utility rate policy 2003 1/I 2004 7.4 Evaluate/initiate Water Treatment 2003 lis 2004 Improvements 7.41 Identify funding source for sewer and water 2003 1/I 2004 infrastructure repla~ment 7.5 Update Storm Water Management Plan Underway 1/I Ongoing 1. Watershed improvement impacts 2. Bluff Creek improvements 3. Lake Monitoring/Improvement 7.51 NPDES Phase II Compliance Underway I/A 2007 PRIORITY DEFINITIONS: I~VEL 1 Critical to continued operati~ of city baseline services at present levels. This includes restoration of services identified as baseline. I.EVI:tl. 2 Provides oppommity for increased efficiency in baseline level of services. This inckO~ ability to contim~ to serve existing level of services without staff ~. LFNEL 3 Provides opportunity for expansion of services to meet existing demand as evidenced by Council direction or staff analysis. I~RVRI~ 4 Provides opportunity to increase services that improve quality of life within City. I Implementation S Study Need A Assess Need City of Clmnhassen - Key Financial Strategies Page 15