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A 2005 Budget, CIP, Cash Bal CITY OF CHANHASSEN noD Market Boulevard PO Box 147 Clìanhassen. MN 55317 Administration Phorle 952.227.1100 Fax 952.2271110 Building Inspections Pr¡oiìe 9522271180 Fax 952227.1190 Engineering Phone 9522271160 Fax 952.2271170 Finance Pnorle 952.2271140 Fax 952227 1110 Park & Recreation Pllli'le 952.227.1120 Fax 952.2271110 Recreation Cerlter 2310 Coulter Boulevard PlìOlì8 9522271400 Fax 952.2271404 Planning & Natural Resources Phone 952.227.1130 Fax. 952.2271110 Public Works 1591 Park Road PhOl18 952.227.1300 Fax 952.2271310 Senior Center PIUIIC. 952227.1125 Fax 952.227.1110 Web Site www.cl.challhassel·,.!ìln.lIS \. L " , MEMORANDUM TO: Mayor City Council ' Bruce M. Dejong, Finance DireClor@jj¡) November 17,2004 FROM: DATE: SUBJ: Comprehensive 2005 Budget Review, Debt Service, Cash Balance & Capital Improvement Budget The city budget for 2005 represents a significant change in how staff proposes to finance operations and capital for the foreseeable future. We have a historic opportunity because of the termination of our Downtown TIF district to become much more self-sufficient in financing our equipment and street projects without needing to turn to the bond market. We can finance our operations, maintain the cash balances that have been so important in getting our bond rating upgraded, and maintain significant flexibility for the next five years if the City Council adopts this strategy. We will be able to accomplish this while giving an average residential property a decrease in actual city taxes paid of about 5%! Strategy Highlights Staff intends to finance equipment through the general tax levy annually instead of issuing equipment certificate bonds. We also intend to establish a revolving improvement fund with the available cash that exists after closing our Downtown and McGlynn TIF deficits and clearing out all of our remaining debt service and capital project fund deficits. The revolving fund will pay for all of our anticipated local street improvements for at least the next five years. This, combined with the $800,000 levy for equipment, will eliminate the need for bonding for general city purposes until we have passed through the current debt service spike and paid off the Park & Trail Referendum bonds. Levy Change Highlights Our preliminary budget includes new levies for the Capital Replacement Fund and the MSA Fund. These levies are taking the place of a couple of items that we had last year. The Capital Replacement levy of$800,000 basically takes the place of the $821,915 transfer to debt service in the 2004 General Fund budget. This will The City of Chanhassen · .A growing communrty Wltlì clealllakes. Quality CITY OF CHANHASSEN noo Market Bou!evard PO Box 147 Chanhassen. MN55317 Administration PhOI18 952227 1100 9522271110 Building Inspections PI101Ie 952.227.1180 Fax 952.227.1190 Engineering Phone 952.227 1160 Fax 952 2271170 Finance Pr,Olìe 952.2271140 Fax 952227 1110 Park & Recreation Phooe 952.2271120 Fax 952.227.1110 Recreation Center 2310 Cou'ter BOllievard Phone. 9522271400 Fax 952227 1404 Planning & Natural Resources Prione 952.2271130 Fax 952.227.1110 Public Works 1591 Park Road Phone 952 2271300 Fax 9522271310 Senior Center 952227.1125 Fax 952.227.1110 Web Site www.c:..:riallrlassen.mn.us Comprehensive 2005 Budget Review November 17,2004 Page 2 of3 allow us to purchase equipment without having to issue debt to do it. It also is a general levy which counts toward our levy limit if that is reinstated by the State Legislature in the future. This will protect the city from having a temporarily lower levy that gets locked into place if levy limits are imposed based on the current year's levy like they were last time. The MSA levy is to fund local street and trail maintenance projects. This takes about $27,000 from the Street Maintenance materials budget, $35,000 from the Park Maintenance street maintenance budget, and $33,600 from the MSA state aid revenue to put into the MSA Fund. This, along with the new levy amount and increased state aid funds put toward maintenance instead of construction, will allow us to generate $385,000 annually to fund seal-coating and crack sealing on city streets, parking lots and trails. General Fund Expenditures Our general fund expenditure budget is up about 5.6% from the 2004 budget. This includes personal services increases in the Carver County Sheriff Contract and the Engineering and Planning budgets. The Sheriff contract is budgeted to add two positions for 2005. Engineering is adding hours to the GIS coordinator position. This will remain a part-time position, but will bring the position up to 30 hours per week. The planning position takes the intern position and replaces it with a Planner I on a full-time basis. The Fire Department budget includes a pass-through of state aid to the relief association. We have to pay all of the State Fire Aid that we receive to the relief association. If it is insufficient to meet the actuarial requirements needed to pay pensions, then the city is responsible for the difference. We have exceeded our required amount by almost $20,000 for 2004. The budget is adjusted up to reflect an assumption that our aid will be $163,500 for 2005. The remainder of the $180,000 retirement payment is for FICA and PERA on the department's full-time employees. Revenues Property tax revenues are estimated to be reduced by the Market Value Homestead Credit amount of approximately $300,000. Staff anticipates that the state budget problems will again force the loss of this aid. After making adjustment for the health insurance reduction from our initial estimate, we were able to reduce the levy by an additional $16,355. The City of Chanhassen · A growing community wltl, cleall lakes, quality CITY OF CHANHASSEN noD Market Boulevard PO Box 147 Cllanhass8Il M~I 55317 Administration Phooe 9522271100 Fax 952.2271110 Building Inspections Phooe 9522271180 Fax 952.227.1190 Engineering Phone 9522271160 Fax 952.227.1170 Finance P'lOlìO. 9522271140 Fax. 952 2271110 Park & Recreation Phorle 9522271120 Fax 952.227 1110 Recreatlorl Cellter 2310 Coulter Boulevard PllOlle 952.2271400 Fax 952227.1404 Planning & Natural Resources Phone 952.2271130 Fax 952.227.1110 Public Works 1591 Park Road Phclle 952.227 1300 Fax 952.2271310 Senior Center Prlone 952.2271125 Fax 9522271110 Web Site www.c challhassenmruls Comprehensive 2005 Budget Review November 17, 2004 Page 3 of3 I have also predicted an increase in property tax delinquencies as the economy continues to lag. $90,326 is the amount that our prior year delinquency rate would indicate. This has to be added to the $300,000 in Market Value Homestead Credit that we know we won't receive for a total uncollectible tax amount of $390,000. The intergovernmental revenue changes are related to the items that were discussed in the expenditure section. We reduced the MSA Maintenance item because it is now reflected in the MSA Fund (415). We increased the shared taxes to reflect the anticipate fire aid. The last big change is for interest earnings. We made just over 2% on our investments last year, and the interest rates do not seem to be increasing much at this point in the economic cycle. Revenues are cut by $30,000 in this account to reflect this continuation of low investment yields. Debt Service Levies The debt service levies were adjusted to reflect the actual amount of the 2004A bond issue. This reduces the levy by $15,157 from the original estimate prepared in July. Recommendation Staff recommends that the City Council approve the budget and tax levy as presented by staff. We have reduced the tax levy by $31,512 from the preliminary levy that is used for Truth-in- Taxation purposes which already provides a 5% reduction on an average residential property. We look forward to discussing these issues with the City Council at our worksession on November 22. Attachments: Tax Levy comparison General Fund Revenues General Fund Expenditures Bond Debt Levies Available Cash Estimate Revolving Assessment Fund The City of Chanhassen · A growing commulìily willi cleal1lakes. qua:lty CITY OF CHANHASSEN TAX LEVY 2005 Budget TAX CAPACITY BASED TAX LEVY General Fund Capital Replacement Fund (for equipment) MSA Fund (for street & trail pavement maint.) Special Assessment Debt General Obligation Debt Debt of Other Agencies (EDA) TOTAL TAX CAPACITY BASED TAX LEVIES MARKET VALUE TAX LEVY Park Referendum Library Referendum TOTAL MARKET VALUE TAX LEVY TOTAL TAX LEVY Dollar Increase Taxes applied to: General Fund $ Capital Replacement MSA Fund Total Levy subject to levy limits Bond Funds Total Tax Generation Capacity Prior Year New Construction TIF Dist 1 Eden Trace TIF Total Capacity Net Effect on existing property owners 2004 Levy $6,657,060 o 218,485 284,532 153,693 $7,313,770 841,397 484,000 $1,325,397 $8,639,167 6,259,575 800,000 162,000 $7,221,575 2,241,091 $9,462,666 $8,639,167 $172,783 $1,040,000 $110,000 $9,961,950 -5.01 % 2005 Levy $ 6,259,575 $ 800,000 162,000 96,940 658,604 121,213 8,098,332 881 ,234 483,100 $1,364,334 $9,462,666 $823,499 Percent Increase -5.97% -55.63% 131.47% 10.73% 4.73% -0.19% 2.94% 9.53% 8.48% Increase -397,485 CITY OF CHANHASSEN 2005 BUDGET REVENUE 101 General Fund 2003 2004 2005 ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET GENERAL PROPERTY TAX 3010 Current Property Tax 6,465,535 6,657,060 6,243,220 3002 Allowance for Delinquent Taxes (60,000) (388,734) (:390.000) 3011 Delinquent Property Tax 50,000 50,000 50,000 3041 Homestead & Ag Credit 3090 Other Property Taxes 3500 Local Government Aid 20,400 TOTAL GENERAL PROPERTY TAX 6,475,935 6,318,326 5,903,220 LICENSES 3203 Dog Kennel 600 450 450 3205 Dog or Cat 2,300 2,000 2,500 3213 Solicitor 550 550 550 3223 3.2 Off and On Sale 800 850 850 3226 Liquor On and Off Sale 55,000 81,000 81,000 3227 Club and Sunday 1,700 3230 Rental Housing Licenses 40,000 20,000 20,000 3284 Rubbish 500 500 500 TOTAL LICENSES 101,450 105,350 105,850 PERMITS 3301 Building 616,000 616,000 616,000 3302 Plan Check 365,000 365,000 365,000 3305 Heating & NC 110,000 110,000 110,000 3306 Plumbing 88,000 88,000 88,000 3307 Trenching 10,000 10,000 10,000 3308 Gun 1,000 1,000 1,000 3309 Sprinkler 16,000 5,000 5,000 3310 Gas Piping 30,000 3311 Sign 3,000 3,000 3,000 3316 Septic Tank 2,000 2,000 2,000 3320 Stable 300 300 300 3328 Wetland Alteration 600 600 600 3329 Demolition 100 100 100 3390 Misc. Permits 1,500 1,500 1,500 TOTAL PERMITS 1,243,500 1,202,500 1,202,500 FINES & PENALTIES 3401 Traffic & Ordinance Violation 35,000 35,000 60,000 3402 Vehicle Lockouts 1,500 3404 Dog/Cat Impound 4,000 4,000 4,000 TOTAL FINES & PENAL TIES 39,000 39,000 65,500 CITY OF CHANHASSEN 2005 BUDGET REVENUE 101 General Fund 2003 2004 2005 ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET INTERGOVERNMENTAL REVENUE 3502 M.S.A. Maint. & Constr. 33,600 33,600 3509 Other Shared Taxes 108,000 108,000 163,500 3510 Grants-State 40,000 40,000 40,000 TOTAL INTERGOVERNMENTAL REV 181,600 181,600 203,500 CHARGES FOR CURRENT SERVICES 3601 Sale of Documents 4,000 4,000 4,000 3602 Use & Variance Permits 23,000 23,000 23,000 3603 Rezoning Fees 1,000 1,000 1,000 3604 Assessment Searches 700 700 700 3605 Plat Recording Fees 6,000 6,000 6,000 3613 Misc.-General Government 59,000 59,000 59,000 3614 Admin. Charge-2% Constr. 40,000 40,000 80,000 3617 Engineering General 11,600 11,600 11,600 3619 Investment Management Fee 65,000 65,000 65,000 3629 Misc.-Public Safety 5,000 5,000 5,000 3631 Recreation Center 207,500 207,500 170,000 3633 Park Equipment Rental 150 150 150 3634 Park Facility Usage Fee 15,500 15,500 15,500 3635 Watercraft Rental 4,000 4,000 4,000 3636 Self-Supporting Programs 147,000 147,000 157,000 3637 Senior Programs 30,000 30,000 30,000 3638 Food Concessions 16,000 16,000 16,000 3639 Misc.-Park & Rec. 800 800 800 3649 Misc.-Public Works 2,000 2,000 2,000 TOTAL CURRENT SERVICES 638,250 638,250 650,750 OTHER REVENUE 3801 Interest Earnings 170,000 130,000 100,000 3802 Equipment Rental & Sale 30,000 30,000 30,000 3807 Donations 15,000 15,000 15,000 3808 Ins. Recoveries & Reimburse 5,000 5,000 5,000 3812 Contractor Verification 2,500 3816 SAC Retainer 5,000 5,000 5,000 3818 Sur-Tax Retainer 1,500 1,500 1,500 3820 Misc. Other Revenue 5,000 5,000 5,000 3829 Interest/Penalties-Other 500 500 500 3903 Refu nds/Rei m bu rsements 6,000 6,000 6,000 TOTAL OTHER REVENUE 240,500 198,000 168,000 ** TOTAL GENERAL FUND REVENUE 8,920,235 8,683,026 8,299,320 TOTAL GENERAL FUND EXPENDITURES 8,299,320 NET LEVY REMAINING 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 to Debt Service .. TOTAL GENERAL FUND CITY OF CHANHASSEN 2005 BUDGET Expenditures Personal Materials & Contractual Capital 2004 % Services Supplies Services Outlay Total Total Change 34,200 200 100,200 - 134,600 119,200 12.92% 351,700 500 51,700 - 403,900 393,300 2.70% 211,400 900 85,350 2,500 300,150 292,720 2.54% - - 145,000 - 145,000 110,000 31.82% - - 83,600 - 83,600 70,100 19.26% 144,800 16,600 97,700 - 259,100 258,050 0.41% 63,100 39,600 293,150 - 395,850 415,900 -4.82% 13,500 - 5,000 - 18,500 31,750 - 2,000 69,500 - 71,500 61,500 16.26% 818,700 59,800 931 ,200 2,500 1,812,200 1,752,520 3.41% 68,300 - 1,189,000 - 1,257,300 1,081,800 16.22% 512,500 47,200 97,050 - 656,750 615,350 6.73% 691,200 8,700 24,400 - 724,300 700,400 3.41% 42,850 3,850 11,050 - 57,750 58,450 -1.20% 1,314,850 59,750 1,321,500 - 2,696,100 2,456,000 9.78% 470,000 800 28,150 250 499,200 454,660 9.80% 581,500 106,450 33,350 1,250 722,550 710,670 1.67% - 1,500 231,800 - 233,300 233,300 0.00% 241,000 86,200 41 ,1 00 6,000 374,300 358,700 4.35% 1,292,500 194,950 334,400 7,500 1,829,350 1,757,330 4.10% - 150 2,950 - 3,100 3,100 0.00% 334,450 700 14,125 - 349,275 315,475 10.71% 17,650 220 1,050 - 18,920 18,620 1.61% 352,100 1,070 18,125 - 371,295 337,195 10.11% - 125 1,100 - 1,225 1,225 0.00% 104,100 1,000 6,200 - 111,300 104,500 6.51% 190,900 11,500 32,500 - 234,900 230,250 2.02% 12,000 9,350 43,850 - 65,200 63,140 3.26% 600,300 85,300 80,150 3,000 768,750 767,950 0.10% 24,300 3,500 10,550 - 38,350 43,925 -12.69% 155,400 14,400 75,000 - 244,800 231,400 5.79% 32,400 8,250 85,200 - 125,850 115,350 9.10% 1,119,400 133,425 334,550 3,000 1,590,375 1,557,740 2.10% 4,897,550 448,995 2,939,775 13,000 8,299,320 7,860,785 5.58% 821,915 -100.00% 8,299,320 8,682,700 -4.42% '" s¡ '" c: c: :.¡ ¿ '" '" '" ~.~ .c: > c: '" ",-'", ü~~ _1-'" °u..} >-c:o ðá5~ 15 -'" _ ~o "''''"'' Õ c: Q) I- "'"" t9c: o m õ 19 ~.~ ~õ~ " (f) .c g æ"O' ooa: "'t9 0'" CI)Ü-g ",~o ",,,,m ~~~ °I õE -"'''' ~~.~ :g ~ ~ (f)(f) co a. en ~E"" o-c: 000 "'t9m en ~~ ~O§ ~t9m <: a. rJ ~E"" ",-c: "'00 ~t9m õ - '" ~~.~ -~'" .g -' (f) « '" ..a"" 8<.9ð '" m "- «'S (J) '" crt ow", ~oo t9 "- 0·5 rJ ~ crt ow", ~OO t9 '" õ .~ '" '" '" õ-t-l :g~~ (f) ~ ~ ~~-2 0'- c: 0-'0 "'om t9 '" «~'" ","'"" ",tl.c: "'00 ~t9m c: _.Q 010 ~ '" "'= '" 0 >-0 r-- o Ñ '" "'- ~o~ro~~ooooooooooo MM~m~cnNaooooooooa cnN~~ro~wroN~~o~rom~~ ~~~~~ro~ro~ÑÑ~~ÑMM~ N~a~~~Nmooooo~~~~ N~NNM~ID~~~~~~~~~~ ÑÑÑÑ..--~ '" en <D M on "'''~MM\OO 't"'""If OOO'lN NO ,....CDT"'''\f ~N~ÑÑC"II~ÑCD~ ~~~~~~~ '" '" o ci '" MCOo:JMMLOO T"'..........OOQ)C\ NO LO,.... 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