D. 2010 Budget 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
MEMORANDUM
TO:
Mayor and City Council
Greg Sticha, Finance Director 611'
August 10, 2009 vJ:lfl'
2010 Budget Discussion
FROM:
DATE:
SUBJ:
BACKGROUND
This evening we will be discussing the 2010 Budget. Staff is presenting five
different scenarios for Council consideration of setting a preliminary levy. First
we will discuss the levy limit maximum as allowed by state law and how staff
determined that estimate, then we will review some of the assumptions used in
planning for the 2010 budget. The actual budget document is still being finalized,
but all major assumptions used to this point in our preparation process will be
given to the Council. Staff will also be reviewing the city's other key financial
documents and how the numbers flow from one to the other.
Levy Limit
The first item that will be reviewed is the levy limit calculation. The calculation
is fairly difficult to explain, but essentially comprises an inflationary component,
an increase allowed from not levying the maximum amount in the previous year,
an increase allowed for new households, and a levy to recapture any un-allotted
aid such as Market Value Homestead Credit.
The calculation was based on a couple of minor assumptions, but basically the
city would be allowed a maximum levy increase of about $350,000 over the
previous year. Again this is an estimate and the state will notify us in early
September with the actual maximum levy allowed.
Budget Assumptions
We have begun preparing a preliminary budget document. That document
includes the following assumptions.
1. A zero percent wage increase for all employees in 2010,
2. A reduction in the amount of money transferred to the road fund from
$150,000 to $50,000.
3. A $650,000 reduction in the 2009 building permit revenue budget.
Chanhassen is a Community for Life. Providing for Today and Planning for Tomorrow
tJ
II
2010 Budget Discussion
August 10, 2009
Page 2 of3
4. An increase in the reimbursement from the school district for the new
school liaison officer.
5. Continued implementation of a 5% administrative charge for
engineering work performed on utility projects (approximately
$80,000).
6. Moving about $50,000 in annual software upgrades to the capital
replacement fund.
7. Reducing the cost of the audit by about $15,000.
8. Reduction of the legal budget by about $20,000, to reflect actual
spending
9. Adjusting the fire department budget to reflect actual costs of on-call
pay and related retirement contributions ($25,000).
10. Eliminating the temporary salaries for front counter assistance in the
building department ($20,000).
11. Eliminating the scanning service for building drawings ($10,000).
12. Keeping the fuel budget line item $50,000 lower than the 2009 budget.
13. Allowing for an increase in the levy for new construction of 1.4%,
which should amount to $139,000.
There are a number of other minor changes that will be made prior to the
preliminary budget approval at our first meeting in September; however, these are
the significant items planned at this point in the budget process.
It should be noted that all of the scenarios below include the assumptions listed
above. Each scenario also includes an estimate of its effect on the average
taxpayer; but due to the complexity of the property tax system, this number could
be slightly different on the final tax bill. Additionally, everyone percentage
increase or decrease would result in approximately a nine dollar increase/decrease
in the tax bill based on the average valued home in the city.
Scenarios
One - The first scenario is the maximum levy allowed by the state. This levy
would include all full-time positions, the patrolman, and an additional $53,000
that could be used for some budget item (staff would recommend that the money
be used to reinstate the transfer for roads). This scenario would result in an
approximate 2.08% increase in the average tax bill.
Two - The second scenario again includes all full-time positions and the
patrolman, but eliminates the extra $53,000 allowed by the maximum levy. This
scenario would result in about a 1.56% increase in the average tax bill.
F:\GregS\Budget\2010 Budget\8-10 prelim bud discussion.docx
2010 Budget Discussion
August 10, 2009
Page 3 of3
Three - The third scenario includes all full-time positions, but eliminates the
patrolman and the additional $53,000. This scenario would result in about a .70%
increase to the average taxpayer.
Four - The fourth scenario eliminates one full-time position, the patrolman, and
the additional $53,000. This scenario would result in approximately no change in
the tax bill for the average homeowner.
Five - The fifth and last scenario eliminates two full-time positions, the
patrolman, and the additional $53,000. This scenario would result in a decrease to
the average homeowner of about .59%.
POLICE SERVICES CONTRACT
One of the items being discussed in the scenarios is the hiring of one patrol
deputy through the contract with the Carver County Sheriff's Office. Staff has
updated the benchmarks used each year to anylyze service levels. Assuming that
the first six months of 2009 is indicative of the latter half of the year, we are on
track to providing improved service levels. With 15 officers in 2009, we have
improved our Officers/Population Ratio to .61 in 2009, up from .54 in 2006.
Sheriff Olson, Commander Enevold, and Lt. Olson will be present at the meeting
to discuss the benchmarks and police services plan.
SUMMARY
Staff is providing this information now in order to give the Council time to review
each of the scenarios over the next two weeks. Staff welcomes questions and
would be happy to sit down with Council members individually over the next
couple weeks. At our August 24th meeting, staff will be requesting Council
direction on which scenario should be used in setting the preliminary levy at our
first meeting in September.
ATTACHMENTS
1. Levy Limit Calculation Spreadsheet
2. Levy Impact Scenarios
3. Debt Levy Schedule
4. KFS General Fund Projections
5. Mid- Year 2009 Police Benchmarks
6. Revolving Assessment Construction Fund
F:\GregS\Budget\201O Budget\8-10 prelim bud discussion.docx
City of Chanahssen
Estimated Levy Limit for 2010
Total Non-Debt Service Levies 2009
Unlevied in 2009
Taxable levy limt base for 2010
$
$
$
New Levy limit \Allowed Per State Inflation (est) (.83%)
(Does include levy amount not levied to
the max in 2009)
Increase allowed for New Households (est) (.35%)
Increased allowed for Market Value (0%)
Total Levy Allowed
Total Levy $ Increase allowed
Special Levy Allowed to Recapture MVHC
(One of the special allowed levies)
$
Total Increase in Levy allowed
Dollars
8/265/375
91/000
8/356/375
8,425/733
8,455/223
8,455/223
8,455/223
189/848
162/000
351/848
Percent
2.30%
1.96%
CITY OF CHANHASSEN (DECEMBER)
TAX LEW
2010 Budget
2009 2010 Percent
TAX CAPACITY BASED TAX LEW Levy Levy Increase
General Fund $7,173,500 $7,593,223 5.85% 419,723
Capital Replacement Fund (for equipment) 824,000 824,000 0.00%
Pavement Mgmt Fund (Sealcoating) 267,875 200,000 -25.34%
General Obligation Debt 297,900 0 -100.00%
General Obligation Debt (212 Bonds) 285,000 285,000 0.00%
Audubon 400,000 0.00%
Public Works Facility 599,300 100.00%
Debt of Other Agencies (EDA) 122,603 122,195 -0.33%
TOTAL TAX CAPACITY BASED TAX LEVIES $8,970,878 10,023,718 11.74%
MARKET VALUE TAX LEW
Park Referendum 972,700 -100.00%
Library Referendum 491,300 496,400 1.04%
TOTAL MARKET VALUE TAX LEW $1,464,000 $496,400 -66.09%
Use of cash reserves to buy down debt levies ($360,313) ($93,705)
TOTAL TAX LEW $10,074,565 $10,426,413 3.49%
Dollar Increase $351,848
LEVY MAX
Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5
Full FTE + Full FTE + Full FTE . Minus 1 FTE - Minus 2 FTE .
Deputy + $53K Deputy - $53K Deputy - $53k Deputy - $53k Deputy - $53k
Taxes applied to: General Fund $ 7,593,223 $ 7,540,000 $ 7,452,000 $ 7,380,000 $ 7,320,000
Capital Replacement 824,000 824,000 824,000 824,000 824,000
Pavement Mgmt 200,000 200,000 200,000 200,000 200,000
Total Levy subject to levy limits $8,617,223 $8,564,000 $8,476,000 $8,404,000 $8,344,000
Bond Funds 1,502,895 1,502,895 1,502,895 1,502,895 1,502,895
Audubon 400,000 400,000 400,000 400,000 400,000
Reduction in DS Levy (93,705) (93,705) (93,705) (93,705) (93,705)
Total $10,426,413 $10,373,190 $10,285,190 $10,213,190 $10,153,190
Tax Generation Capacity
Prior Year $10,074,565 $10,074,565 $10,074,565 $10,074,565 $10,074,565
New Construction $139,000 $139,000 $139,000 $139,000 $139,000
Exsiting MV Inc $0 $0 $0 $0 $0
T1F Dist 1 $0 $0 $0 $0 $0
Eden Trace TIF $0 $0 $0 $0 $0
Gateway TIF $0 $0 $0 $0 $0
Total Capacity $10,213,565 $10,213,565 $10,213,565 $10,213,565 $10,213,565
Estimated Effect on avg Taxpayer 2.08% 1.56% 0.70% 0.00% -0.59%
Estimated Dollar Effect on avg Taxpayer $ 18.80 $ 14.10 $ 6.40 $ $ (5.30)
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CITY OF CHANHASSEN
KEY FINANCIAL STRATEGIES
Inflation Assumptions for General Fund Revenue 3.00%
Expenses 3.00%
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
GENERAL FUND ACTUAL ACTUAL ACTUAL ACTUAL Projected Budget PROJECTED PROJECTED PROJECTED PROJECTED
REVENUE
GENERAL PROPERTY TAX 6,229,593 6,185,311 6,385,431 6,581,268 7,003,500 7,210,000 7,426,300 7,649,089 7,878,562 8,114,919
LICENSES 132,932 99,809 131,999 113,266 126,300 126,300 130,089 133,992 138,011 142,152
PERMITS 1,027,205 1,346,154 1,543,207 1,264,737 674,800 674,800 695,044 715,895 737,372 759,493
FINES & PENALTIES 104,962 162,946 145,682 124,633 158,500 133,500 137,505 141,630 145,879 150,255
INTERGOVERNMENTAL REVENUE 219,511 237,109 403,683 302,947 265,000 285,000 293,550 302,357 311,427 320,770
CHARGES FOR CURRENT SERVICES 697,532 699,228 511,357 592,597 574,000 658,000 677,740 698,072 719,014 740,585
OTHER REVENUE 390,112 386,321 618,319 454,105 915,000 420,000 432,600 445,578 458,945 472,714
TOTAL REVENUE 8,801,847 9,116,878 9,739,878 9,433,553 9,717,100 9,507,600 9,792,828 10,086,613 10,389,211 10,700,888
EXPENSES EXCL. CAPITAL COSTS
GENERAL GOVERNMENT 1,822,354 1,859,326 1,910,079 1,881,342 2,038,000 1,940,500 1,998,715 2,058,676 2,120,437 2,184,050
PUBLIC SAFETY 2,525,399 2,614,437 2,710,853 2,835,279 3,096,100 2,960,000 3,148,800 3,243,284 3,340,562 3,440,779
PUBLIC WORKS 1,823,564 1,967,815 1,998,169 2,108,722 2,227,500 2,257,300 2,325,019 2,394,770 2,466,613 2,540,611
COMMUNITY DEVELOPMENT 362,100 383,979 433,750 420,495 445,500 445,800 459,174 472,949 487,138 501,752
PARKS AND RECREATION 1,592,911 1,670,616 1,742,091 1,850,446 1,860,000 1,854,000 1,909,620 1,966,909 2,025,916 2,086,693
OTHER USES 2,751,497 273,720 946,836 50,000 50,000 50,000 50,000 50,000 50,000
TOTAL EXPENSES 8,126,328 11,247,670 9,068,662 10,043,120 9,717,100 9,507,600 9,891,328 10,186,568 10,490,665 10,803,885
Fund Balance 6,951,062 4,820,270 5,491,286 4,881,719 4,881,719 4,881,719 4,783,219 4,683,264 4,581,810 4,478,813
Policy for Cash Flow' 3,211,210 3,394,557 3,442,108 3,634,250 3,747,500 3,859,925 3,975,723 4,094,994 4,217 ,844
Catastrophic Reserve .. 1,687,151 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,573,600 1,620,583
4,898,361 4,694,557 4,742,108 4,934,250 5,047,500 5,159,925 5,275,723 5,668,594 5,838,427
Percentage of Fund Balance Per Policy 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0%
Excess Fund Balance 2,052,701 125,713 749,179 (52,531) (165,781) (278,206) (492,504) (985,330) (1,256,617)
Assumptions - Added On 2006 2007 2008 2009 2010 2011 2012 2013 2014
Permit Revenue
Expenses
General Government
Law Enforcement*** 100,000
Public Works
Parks and Recreation
100,000
2009/2010 Contract for Police Services Discussion
City of Chanhassen with Carver County Sheriff's Office
Benchmarks, 2006 to mid-2009
RESIDENTS PER OFFICER
Mid- Year 2009
Outcomes
Officers Year
15
14
13
13
Population
2009 24,481
2008 24,321
2007 23,889
2006 23,864
Residents per Officer
1,632
1,737
1,838
1,836
2006 - 2008 Average:
1,804
Decrease in
Residents per
Officer
CALLS FOR SERVICE PER OFFICER
Calls for
Year Service Officers
2009 6281
2008 12,869
2007 14,001
2006 14,292
Total Calls for Service per Officer
15 837 *
14 919
13 1,077
13 1,099
2006 - 2008 Average:
1,032
CALLS FOR SERVICE PER RESIDENT
Calls for
Service
Year Population
2009 24481
2008 24,321
2007 23,889
2006 23,864
Total Calls for Service per Resident
6281 0.51 *
12869 0.53
14,001 0.59
14,292 0.60
2006 - 2008 Average:
0.57
Lowered the Number
of Calls per Officer
Decrease in Calls for
Service per Resident
CITATIONS ISSUED PER OFFICER
Year Officers Citations Issued Citations per Officer
2009 15 1067 142.27 *
2008 14 2,259 161.36
2007 13 2,819 216.85
2006 13 3,477 267.46
2006 - 2008 Average:
215.22
Decrease in number
of Citations per
Officer
* Assumes that activity from January 1 to June 30, 2009 mirrors activity in July 1- December 31, 2009.
2009/2010 Contract for Police Services Discussion
City of Chanhassen with Carver County Sheriff's Office
Benchmarks, 2006 to mid-2009
Mid-Year 2009
Outcomes
PART I & II CRIMES PER OFFICER
Part I & Part
Year II Crimes Officers
2009 406
2008 1090
2007 1,257
2006 1,339
2006 - 2008 Average:
Total Part I & Part II Crimes per Officer
15 54 *
14 78
13 97
13 103
93
Decrease in the
number of Part I &
Part II Crimes per
Officer
CRIMES PER POPULATION
Part I & Part II
Crimes
Year Population
2009 24,481
2008 24,321
2007 23,889
2006 23,864
2006 - 2008 Average:
Crimes Per Resident
406 0.033 *
1,090 0.045
1,257 0.053
1,339 0.056
0.054
Decrease in Crimes
per Resident
OFFICERS PER 1,000 POPULATION
Year Population Officers
2009 24481
2008 24,321
2007 23,889
2006 23,864
2006 - 2008 Average:
Officers per 1,000 population
15 0.61 *
14 0.58
13 0.54
13 0.54
0.55
Increase in Officers
* Assumes that activity from January 1 to June 30, 2009 mirrors activity in July 1- December 31, 2009.
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