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C. 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 t!. .- MEMORANDUM TO: Mayor and City Council Greg Sticha, Finance Director C.~' August 24, 2009 ~. FROM: DATE: SUBJ: 2010 Budget Discussion BACKGROUND At our meeting on August 10, staff reviewed some of the assumptions used in preparing the 2010 budget. We also provided City Council with five scenarios for setting a preliminary tax levy. Attached' are the memo and related documents from that meeting for your review. At this evening's meeting, staff will be seeking Council direction regarding which scenario to use in preparing a preliminary levy. Listed below are the remaining budget meeting dates, topics, and the direction staff will be requesting at each meeting. September 14: Set preliminary levy to be used for tax statements sent out by Carver and Hennepin Counties. October 26: Work session dedicated solely to budget discussion (regular session canceled that evening). Department heads will present their proposed 2010 budgets. Direction: Staff will be seeking direction or changes to individual department budgets or programs for 2010. November 9: Work session discussion on the Five-Year CIP and Utility Rate Study. There will also be time for additional discussion of the 2010 budget if necessary. Direction: Staff will be looking for direction on setting the 2010 CIP and Utility Rates that will be adopted at first meeting in December. November 23: Work ses~ion to discuss any remaining CIP, Utility Rate, or budget issues. December 7: Hold public budget meeting (formerly known as truth-in-taxation hearing) to allow for public comment on the 2010 budget. December 14: Set final 2010 tax levy, adopt 2010-2014 CIP, and set 2011 Utility Rates. Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow CITY OF ClIANBASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Administration Phone: 952.227.1100 Fax: 952.227.1110 Building Inspections Phone: 952.227.1100 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 . PubfIC 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 tJ AT MEMORANDUM TO: Mayor and City Council Greg Sticha, Finance Director 611' FROM: DATE: August 10,2009 ~~. 2010 Budget Discussion 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 ciJ.lowed 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. &'2liding for Today and Planning for Tomrow 2010 Budget Discussion August 10, 2009 Page 20/3 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 fust 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, every one 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 bilI. F:\GregS\Budget\2010 Budget\8-10 prelim bud discussion.docx 53 2010 Budget Discussion August 10, 2009 Page 30f3 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\2010 Budget\8-10 prelim bud discussion.docx 54 City of Chanahssen Estimated Levy Limit for 2010 Total Non-Debt Service levies 2009 Unlevied in 2009 Taxable levy Iimt 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 Spec;iallevy Allowed to Recapture MVHC (One of the special allowed levies) $ Total Increase in Levy allowed 55 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 lEVY 2010 Budget 2009 .2010 Percent TAX CAPACITY BASED TAX LEVY 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 lEVY $1,464,000 $496,400 -66.09% Use of cash reserves to buy down debt levies ($360,313) ($93,705) TOTAl TAX lEVY $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,OQO $ 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 $10,428,413 $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 TIF Dlst 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% 0.700/0 0.00% -0.59% Estimated Dollar Effect on avg Taxpayer $ 18.80 $ 14.10 $ 6.40 $ $ (5.30) 56 : ::;i m m 0", ~g -o~ or.. ~o. 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'" o ~&?c;t a.ior ~!il.- 9: gga cpa.a ~o;J() "'X::T "'rill ~5- m.~ CI> ? ;:: 5' ::> " '" o Iif CITY OF CHANHASSEN KEY FINANCIAL STRATEGIES Inflation Assumptlons for General Fund Revenue 3.00% Expenses 3.00% 2005 2008 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 1,264,737 674,800 674,800 895,044 715,895 737,372 759,493 FINES & PENALTIES 104,962 162,946 145,682 124,633 158,500 133,500 137,505 141,630 145,879 150,255 INTERGOVERNMENTAL REVENUE 219,611 237,109 403,683 302,947 265,000 285,000 293,550 302,357 311,427 320,770 CHARGES FOR CURRENT SERVICES 697,532 699,226 511,357 592,597 674,000 658,000 an,74O 698,072 719,014 740,585 OTHER REVENUE 300,112 368,321 618,319 454,105 915,000 420,000 432,600 445,578 458,945 472,714 TOTAL REVENUE 8,801,847 9,118,678 9,739,878 9,433,553 9,717,100 9,507,800 9,792,828 10,088,813 10,389,211 10,700,888 EXPENSES EXCL. CAPITAL COSTS GENERAL GOVERNMENT 1,822,354 1,859,328 1,910,079 1,881,342 2,038,000 1,940,600 1,998,716 2,058,676 2,120,437 2,184,050 PUBLIC SAFETY 2,526,399 2,814,437 2,710,853 2,835,279 3,096,100 2,960,000 3,148,800 3,243,264 3,340,582 3,440,779 PUBLIC WORKS 1,823,584 . 1,967,815 1,998,169 2,108,722 2,227,500 2,257,300 2,325,019 2,394,770 2,466,613 2,540,811 COMMUNITY DEVELOPMENT 362,100 383,979 433,760 420,496 445,500 445,600 459,174 472,949 467,138 601,752 PARKS AND RECREATION 1,592,911 1,670,616 1,742,091 1,860,446 1,860,000 1,854,000 1,909,620 1,966,909 2,025,916 2,086,693 OTHER USES 2,761,497 273,720 948,836 50,000 60,000 60,000 60,000 50,000 60,000 TOTAL EXPENSES 8,128,328 11,247,870 9,068,682 10,043,120 9,717,100 9,507,600 9,891,328 1D,188,M8 10,490,885 10,803,885 Fund Balance 6,961,062 4,820,270 5,491,288 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 Catestrophlc 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 4,934,260 5,047,500 5,159,925 5,275,723 5,668,594 5,836,427 Percentage of Fund Balance Per Policy 50.0% 50.0% 60.0% 60.0% 50.0% 50.0% 60.0% 50.00/. 50.0% Excess Fund Balance 2,052,701 125,713 749,179 (52,531) (185,781) (278,206) (492,504) (985,330) (1,258,617) 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 58 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 2009 2008 2007 2006 Population Residents per Officer 24,481 1,632 24,321 1,737 23,889 1,838 23,864 1,836 2006 - 2008 Average: 1,804 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 Population Service 24481 24,321 23,889 23,864 Year 2009 2008 2007 2006 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 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 Residents per Officer Lowered the Number of Calls per Officer Decrease in Calls for SeMce per Resident 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. 59 2009/2010 Contract for Police Services Discussion City of Chanhassen with Carver County Sheriff's Office Benchmarks, 2006 to mid-2009 PART I & II CRIMES PER OFFICER Mid- Year 2009 Outcomes 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 I/. 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