CITY OF WHITE BEAR LAKE, MINNESOTA
2017 ANNUAL BUDGET
Adopted by:
Mayor: Jo Emerson Councilpersons: Bill Walsh - Ward I Doug Biehn - Ward II Dan Jones - Ward III Kevin Edberg - Ward IV Steve Engstran - Ward V
Presented by:
Management Team:
Ellen Richter, City Manager Rick Juba, Assistant City Manager Kara Coustry, City Clerk Mark Burch, City Engineer Don Rambow, Finance Director Anne Kane, Community Development Director Julie Swanson, Police Chief Tim Vadnais, Fire Chief Dan Pawlenty, Public Works Supervisor
Cover Photo:
White Bear Lake has drawn sailors to its shore for more than a century. The cover photo shows sailors enjoying a day on the lake in 1902. Photos are courtesy of the White Bear Lake Area Historical Society.
CITIZENS
Charter Commission Housing and Mayor and City Redevelopment Council Authority
Advisory Commissions • Human Relations City Manager • Parks • Planning • Recycling Police Civic • Zoning Variances Service Commission Legal
Public Works Police Finance Community License Bureau Fire Community Development Counseling Center Engineering Crime Prevention Financial Motor Vehicle Prevention Streets Law Enforcement Administration Economic Registration Suppression Counseling Parks Investigation Enterprises Development Licensing Ambulance • Youth Sewer Traffic • Refuse Collection Planning Elections Emergency • Family Water • Sports Center Code Enforcement Preparedness • Individual • Treatment • Utilities Building Inspection • Distribution
CITY OF WHITE BEAR LAKE
GEOGRAPHICAL LOCATION
MINNEOSTA
RAMSEY CO.
WASHINGTON CO.
HENNEPIN CO. RAMSEY CO.
ST.PAUL
MINNEAPOLIS CARVER CO.
DAKOTA CO.
SCOTT CO.
H:\CORRESPONDENCE\City of White Bear Lake Geographical Location Map.doc
HISTORICAL PERSPECTIVE
Rich land, abundant game and scenic lakes attracted the early pioneers to this area. In 1858, the year Minnesota became a state, the first settlers established the Village of White Bear Lake. As word of its scenic landscape spread, the village grew into a popular resort area, attracting visitors from as far south as Missouri. Soon, resort hotels set up shop in the downtown to accommodate the visitors.
The introduction of the new railroad in 1868 turned what used to be a three-hour horse and buggy ride from St. Paul into a twenty minute trip. This provided new and exciting opportunities for businesses and industry in the area.
As the resort era faded shortly after the turn of the century, other industries, including farming and lumbering, continued to prosper. In keeping pace with this steady growth and development, leaders of the community officially incorporated the village into the City of White Bear Lake in 1922.
Over the years, the White Bear Lake area has continued to grow and prosper. Today, residents enjoy advantages of being part of a major metropolitan area while residing in a community that has maintained its small home-town appeal.
THE LEGEND OF WHITE BEAR LAKE
The legend of White Bear Lake is one of forbidden love and courage.
Like all folklore, some parts of the story may be true; however, all of it is interesting and captivating.
It seems that every spring the island in the middle of White Bear Lake was visited by people from the Dakota Indian tribe for the purpose of making maple sugar.
Tradition says that while on what is now Manitou Island, an Indian princess and an Indian brave fell in love, but were forbidden to marry since the princess’ father, the chief, thought the young brave cowardly.
One night the young lovers met secretly and were sitting among the branches of a large elm tree which hung far over the lake. As they sat there, a large albino bear, thinking perhaps, that polar snows and dismal winter weather extended everywhere, took up his journey southward. He approached the northern shore of the lake, walked down the bank and made his way noiselessly through the deep, heavy snow toward the island.
As the princess and the brave were returning to camp in time to avoid suspicion, the bear leaped out and attached the princess. The maiden uttered a shriek which was heard at camp. Bounding toward the young brave, she caught his blanket and fell, bearing the blanket with her into the great arms of the ferocious monster. Instantly every man, woman and child of the tribe ran to the bank to see the commotion, however, all were unarmed and could not save the princess.
While the savage beast held the breathless woman in his huge grasp, the brave sprang to his feet, dashed to his wigwam for his knife and returned almost in a single bound. Springing with the fury of a mad panther, he pounced on his prey and killed him.
The brave and the maiden were allowed to marry, and for many years their children played upon the skin of the white bear from which the lake derives its name.
TABLE OF CONTENTS
Introductory Section Distinguished Budget Presentation Award ...... 1 Budget Highlights ...... 3 City Manager's Budget Message ...... 5
Summary Data Summary Information ...... 15 Summary of Revenue Sources and Assumptions for all Funds ...... 25 Tax Levy ...... 31 Property Tax Capacity Valuation and Rate ...... 32 Tax Capacity Rates for Direct and Overlapping Governments ...... 33 Where Does Your Total Tax Dollar Go? ...... 34 Budget Summary for All Funds ...... 35 Budget Summary by Fund Type...... 36 Personal Services Staffing Summary ...... 38 Statement of Capital Equipment by Department ...... 42 Capital Improvement Funding……………………………...... 46 Tax Levy Resolution ...... 53 Budget Adoption Resolution ...... 55 Committed Balances for Specific Purposes Resolution ...... 59 Recognition Resolution ...... 61 Business Activities Promotion Resolution ...... 64
General Fund Narrative and Fund Summary ...... 65 Revenue by Source ...... 76 Summary of Expenditures ...... 79 General Government Legislative ...... 80 Administration ...... 84 Finance ...... 88 Legal Counselor ...... 92 City Hall ...... 94 Elections/Voter Registration ...... 98 Planning and Zoning ...... 102 Public Safety Police ...... 106 Fire ...... 114 Dispatch ...... 123 Legal Prosecutor ...... 128 Animal Control ...... 132 Emergency Preparedness ...... 137 Building and Code Enforcement ...... 140 Public Works Garage ...... 147 Streets ...... 150 Snow/Ice Removal...... 158 Street Lighting ...... 163 Parks ...... 166 General Services/Contingency ...... 172
TABLE OF CONTENTS
Special Funds Comparative Analysis of Fund Balance/Revenues & Expenditures ...... 175 Armory…...... 180 Surface Water Pollution Prevention ...... 185 Marina……...... 189 Sports Center……………………………………………...... 192 Forfeiture ...... 200
Debt Service Funds Comparative Analysis of Fund Balance/Revenues & Expenditures ...... 203 Municipal Building General Obligation Debt ...... 207 Non Bonded Special Assessment Fund ...... 211 2012 Special Assessment ...... 214 2012 Refunding Tax Increment ...... 216 2016 Tax Increment ...... 218
Capital Project Funds Comparative Analysis of Fund Balance/Revenues & Expenditures ...... 221 Equipment Acquisition ...... 225 Municipal Building ...... 232 Park Improvement ...... 236 Water Improvement ...... 240 Sewer Improvement ...... 242 Economic Development...... 244 Community Reinvestment ...... 248 HRA Tax Increment ...... 250
Enterprise Funds Comparative Analysis of Fund Balance/Revenues & Expenditures ...... 263 Water ...... 267 Sewer ...... 280 Refuse ...... 289 Ambulance ...... 296 Pioneer Manor ...... 305 License Bureau ...... 310
Internal Service Funds Comparative Analysis of Fund Balance/Revenues & Expenditures ...... 317 Insurance ...... 322 Employment Expense...... 327 Central Garage ...... 334 Engineering ...... 338
Appendix Statistical Section Narrative ...... 343 Assessed Tax Capacity and Market Values ...... 344 Property Tax Rates – Direct and Overlapping Governments ...... 346 Principal Property Taxpayers ...... 347 Property Tax Levies and Collections ...... 348 Ratios of Outstanding Debt by Type ...... 350 Ratios of General Bonded Debt Outstanding ...... 352 Direct and Overlapping Bonded Debt ...... 355 Legal Debt Margin ...... 356 Debt Payments to Maturity Schedule ...... 359 TABLE OF CONTENTS
Appendix (cont.) Revenue Bond Coverage – Sports Center ...... 360 Demographic and Economic Statistics ...... 362 Principal Employment Industries ...... 363 Operating Indicators by Function ...... 364 Capital Asset Statistics by Function ...... 366 Glossary of Terms ...... 368
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City of White Bear Lake, Minnesota 2017 Annual Budget - Budget Highlights -
The 2017 Annual Budget is focused on priorities set forth in the City’s Strategic Plan as well as requests from residents, the Mayor and City Council. It provides the resources to achieve the goals scheduled for the year while addressing the realities of the current economic conditions and reductions in financial aid from the State.
General Fund operating expenditures for 2017 reflect numerous operational changes which has impacted departmental budgets.
The 2017 budget recommends General Fund expenditures totaling $9,642,381. The General Fund expenditures are allocated to the major divisions as follows:
2017 Division Expenditures General Government $1,726,651 Public Safety 6,030,969 Public Works 1,745,956 General Services/Contingency 113,805 Transfers 25,000 Total 9,642,381
The tax levy for 2017 is $5,173,000 which represents a $246,000 increase compared to the 2016 tax levy.
82% of the City’s residential valuation increased between 0 – 20%. Residential valuation overall increased 4.4%.
Residential property taxes associated to the City’s levy will equal the property’s tax capacity valuation change. The median valued home with a taxable valuation of $174,765 will experience a $7.79 property tax increase. Commercial properties will experience between a 5.0-8.0% increase depending upon the property’s tax capacity valuation change.
The City share of the property tax on a median value home in 2017 will be $330.87, compared to $491.97 in 2005; this represents a decrease of over $161 in a thirteen year period.
The budget provides for initiatives to address environmental concerns regarding lake level and surface water run-off. Retention and infiltration of surface water allowing pollutants to be contained or absorbed before the water reenters lakes and streams as well as the cause of the reduced lake level continue to be major concern.
The 2017 General Fund budget is based upon the assumption that the City’s fee structure which has remained unchanged since 2004 as it relates to business licenses and construction activity will be reviewed and modified.
Enterprise fund fee structure for Water, Sewer, Environmental Waste Removal, Ambulance, and Pioneer Manor will be modified as necessary to reestablish or maintain the fund’s financial integrity.
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December 4, 2016
Honorable Mayor and Members of the City Council City of White Bear Lake, Minnesota
Mayor and City Council:
Pursuant to the City’s Home Rule Charter, submitted herewith are the Revised 2016 and Proposed 2017 annual budgets. This combined document contains information to provide the citizens of White Bear Lake, their elected officials, City staff and other interested parties, with a description of the proposed municipal services and investments for the coming year as well as the cost and means of paying for these proposals. In addition to serving as a recommended work plan, the budget document incorporates departmental performance indicators and departmental goals and objectives. The budget is expected to assign objective measures in these categories which assist residents in determining whether the City is achieving its overall mission while providing a reasonable return on their tax investment. This budget addresses short term (1 year) and longer term (2-5 years) financing issues. These issues include, but are not limited to, sustainable municipal service levels (i.e. is the City meeting reasonable public expectations and can it maintain that service level with available resources), current economic factors affecting the City, environmental protection, the City’s organizational structure, long-range planning, the City’s financial policies, infrastructure maintenance and replacement, and the impact of the tax levy on White Bear Lake citizens.
A YEAR IN REVIEW – and LOOKING AHEAD
Management: The current year has been one marked by change. It began with the appointment of a new City Manager following the retirement of the former who served thirty-one (31) years in that position. During his tenure, the former City Manager developed a strong culture of public service and community involvement that remains foundational to the organization. A well- disciplined budgeting and procurement process also remains embedded in the City’s practices. His dedication to the profession and this community will leave a long-standing mark. As with any transition, the organization experienced a shift in style and approach to management. Building upon an already strong foundation, Management has been intentional in its efforts to further develop organizational leadership capacity through new training opportunities. In addition to the retirement of the Fire Chief at year-end after 28 years of service in that position, two additional department heads are expected to retire
5 within the next two years. Each of these positions is held by individuals who have a combined 50 years of service. Subsequently, it is important to continue building internal capacity.
Considerable attention has been dedicated to preparing for the retirement of the City’s Fire Chief. A transitional interim structure has been put in place with plans to leave the Fire Chief position open for a period of time. During this interim period, Management will work with the transition team, members of the department, and Council to develop a long-range strategic vision for the department.
Infrastructure: Following the completion of several significant projects in 2015 including, but not limited to, the Boatworks Commons, The Waters senior living complex, Cub Foods, and the Highway 61 corridor improvement project, renewed emphasis was placed on the maintenance of the City’s existing infrastructure this past year.
For the first time in 28 years, the City did not undertake a full street reconstruction project; rather, resources were directed toward pavement maintenance. During the year, 3.5 miles of city streets were resurfaced, including high volume streets such as 4th Street and Buerkle Road. More than 13 miles of streets were seal coated and over 20 miles of streets had crack sealing applied to prevent water from accelerating the pavements’ deterioration. These pavement maintenance projects are critical to the preservation of the substantial investment made in reconstructing streets and must be timely in order to be most effective
Since 1988, approximately 2-3 miles of streets have been reconstructed each year at an annual cost to the City ranging from $2 - $3 million. The City assesses 33% of the cost of street reconstruction projects to property owners and funds the remaining 67% with dedicated revenues and reserves. This funding equation has allowed the City and property owners to accomplish reconstruction of 90% of the City’s streets to date. The City suspended its street reconstruction program for 2016 and 2017 in order to undertake mill & overlay projects. The street reconstruction program will resume in 2018 and is estimated to take another six (6) years to complete. The mill & overlay program will continue for the foreseeable future, therefore, both programs will be taking place concurrently from approximately 2018 to 2024. In the absence of significant interest revenues that have historically financed the majority of associated construction costs, the City will be required to borrow for future pavement management projects. This will subsequently impact the overall tax levy each year that borrowing is needed. The City Council has had considerable discussion regarding infrastructure funding, and will continue to discuss its options in 2017 in review of its 5-year Capital Improvement Program.
Residents are voicing increased interest in improved pedestrian and bicycle facilities when governmental services are discussed. Construction was completed on a trail/sidewalk link between Lake Avenue North and Lake Avenue South segments of the Mark Sather Trail in conjunction with the Highway 61 improvement project. Staff will prepare preliminary plans to extend the Mark Sather Trail from Lions Park to South Shore Blvd. along Old White Bear Avenue, including an extension along South Shore Blvd. to Hazel Street, thereby
6 completing a pedestrian/bike link from South Campus to downtown. It is also working with Ramsey County to discuss options for extension of the Mark Sather Trail from Hazel Street to Bellaire Avenue along South Shore Blvd in conjunction with County plans for a future improvement project. Additionally, an 8-foot pedestrian/bicycle lane over I35E at County 96 was completed in conjunction with bridge repairs, which connects the County Road 96 Regional Trail from White Bear Lake to New Brighton.
Facilities: Nearly 28 years of heavy use has shown its mark on City Hall. The proposed budget includes appropriations for thorough cleaning and replacement of wall coverings in several places within the building. Repair of brick surfaces in the Council Chambers, clock tower, and concrete on the front plaza as well as outdoor lighting repair is proposed for 2017. Other public building improvements, including work on the historic Caboose, are anticipated in 2017.
The future of the White Bear Lake Sports Center has been a topic of considerable discussion in 2016. The 28 year old facility has reached its useful life and significant capital investment is needed, which includes but is not limited to the replacement of its ice refrigeration system and roof. Staff continues to work with potential financial partners and is developing options for the Council’s further consideration in 2017.
Economic Development & Redevelopment: In partnership with the City’s Economic Development Corporation, staff has been working with business owners and neighboring residents along County Road E corridor to identify revitalization strategies. Particular attention has been given to the Bellaire Avenue/County Road E intersection where three out of the four corners are occupied by vacant gas stations. The City purchased the vacant station on the northeast corner at a significantly reduced price in an effort to stimulate redevelopment activity in that area.
While the City was not successful in securing a Smart Growth grant that would have assisted with the cost of a more comprehensive corridor planning process, efforts have been made toward developing a coordinated approach to planning that have to date involved meetings with area stakeholders to identify related concerns and suggestions. Attention to this process will be among the priorities of the new Housing and Economic Development Coordinator once hired in the spring of 2017. The addition of this position will also support the City’s emphasis to achieve reuse or redevelopment of long-vacant buildings throughout the community.
During the next several years, the City will continue to direct energies to ensure the Downtown commercial core remains vibrant and relevant as “walkable urban places” become a preferred setting. The City will continue to provide support, infrastructure, and public services that facilitate an economically viable community which serves the diverse needs of many generations. There are also plans to bolster the City’s Rental Licensing and Code Enforcement programs through selective restructuring of roles and responsibilities. Attention to upkeep of the City’s aging housing stock was identified by Council as an important priority during its retreat earlier in the year.
7 Community Development staff will be engaged in the development of the 2040 Comprehensive Plan update throughout 2017, which will involve a number of opportunities for community engagement.
Technology: The City continues to invest in technology to better serve our residents and enhance internal productivity. New this year, E-permitting provides homeowners and contractors the ability to purchase a variety of permits on-line, as well as search for current or old permits and view inspection results. The City has also made the changes necessary to accept credit card payments in all departments that collect service fees.
The demand for public access to digital data and a general migration toward a paperless environment has led to the implementation of an electronic document management system (EDMS) through the purchase of LaserFische. EDMS is a collection of technologies that work together to provide a comprehensive solution for managing the creation, capture, indexing, storage, retrieval, and disposition of records and information. The City began to electronically index all official records maintained by the City Clerk and to integrate Accounts Payable records. Work toward indexing engineering, building and planning department records will begin in 2017.
The 2017 Budget includes the development of a new web site to meet the needs of our mobile users and an increasing reliance on the City’s web site for information. The new design will allow for expanded capacity and the eventual integration of LaserFische to accommodate public access to digital data.
For years the City has contracted with LOGIS (Local Government Information Systems) for its informational technology services. This relationship has allowed the City to employ a variety of technology over the years without the need to create its own Information Technology (IT) Department. LOGIS manages the City’s information technology infrastructure, along with its financial, utility and billing software. A vacancy in the Police Department provided an opportunity to hire an IT Coordinator who now assists with the day- to-day technology related needs. This position has minimized the need for monthly on-site visits from LOGIS personnel and accommodates more immediate internal customer service.
In 2017, LOGIS will begin upgrading the City’s Geographic Information System (GIS) backbone which will allow for greater efficiency in the Engineering and Public Works Departments with infrastructure base maps and record drawings. Mobile technology will likely be deployed in 2018 to provide access to this information in the field where it is needed most. Mapping tools will be greatly improved for zoning, land use, and housing, and will be integrated with the LOGIS building permit system. In the future, there will be opportunities to integrate GIS into the Police and Fire Departments, and expand geographic capabilities over a wide range of City operations.
8 Public Safety: Public Safety is under increasing pressure to adapt to an evolving society that requires more than ever from our law enforcement officers and EMS providers. Tragic events of 2016 significantly shifted law enforcement’s paradigm and officers are under ever-increasing public scrutiny. The White Bear Lake community has reinforced its strong support for our officers and the tremendous service they provide; however, as is true in all communities, we recognize that one incident has the potential to compromise that well-earned trust. Emphasis on use of force training, community mental health awareness and officer wellness remains critical. Use of body cameras will help to maintain a culture of transparency. The 2017 budget incorporates funding for their purchase, with further discussion regarding the integration of this technology to be held during the first quarter of the year.
It is also important to note that in an effort to strengthen our understanding of the dynamics of an evolving community, representatives from the police department, along with staff representing all City departments, will participate in a 2017 Racial Equity Cohort presented by GARE (Government Alliance on Race and Equity) through the League of Minnesota Cities. It is anticipated that broader and important conversations surrounding this topic will emerge through this process.
As mentioned before, a significant event in the realm of Public Safety is the retirement of the City’s Fire Chief following 28 years of dedicated service in this position. The retirement will necessarily result in change as the department cultivates its identity under new leadership. An interim leadership structure has been put in place to facilitate this transition and oversee a more comprehensive fire services strategic planning process before hiring a new Fire Chief, who will be hired to lead the department into the next several years.
Lake Level Litigation: A major topic of concern in the City continues to be the White Bear Lake water level litigation. The litigation attempts to reduce or stop the lake’s fluctuations in level by requiring the City to abandon its current ground water source for its drinking water supply and switch the water source to surface water. If successful the litigation could result in the City incurring costs in excess of hundreds of millions of dollars. The litigation continues even though the lake level has risen by 3.93 feet since its lowest elevation and is within .37 feet of the average level over 92 years of record keeping. The City continues to support further scientific study regarding the lake level fluctuation and will work with consumers to enhance water conservation efforts into 2017.
LOOKING FURTHER AHEAD
As White Bear Lake becomes a fully developed community with a stable population, the ability to maintain, improve, or expand the types of services provided to our residents continues to evolve and present new challenges. The population of the City is aging in place and thereby presenting increased use of emergency medical services, transportation, food assistance, etc. Aging in place does not necessarily mean remaining in one’s same house. Many of the City’s residents over 65 years of age are moving from their three to four bedroom homes to smaller dwellings in our City. Their homes are most often being
9 purchased by households with children leading to increased school enrollments and use of parks and recreation services. This turnover of housing is healthy for the City and will continue as long as the community provides a wide range of housing options attractive to all ages.
This budget reflects the changes necessitated by the City’s maturity, current and future fiscal restraints, and it attempts to respond to market pressures and citizen-driven requests through certain cooperative and innovative but fiscally sound public service policies. Some of these requests have resulted in one-time revenue sources being allocated to activities such as park improvements, building improvements, road/street upgrades, citizen safety, and economic development. Intergovernmental cooperation will be essential to meeting the needs of our aging population, the City’s aging infrastructure, technology advancement, and the City’s fully developed status. The budget also reflects the addition of a Housing and Economic Development Coordinator to add staffing capacity in response to the realities of a fully-developed and mature community.
Infrastructure maintenance continues to be a high priority and should not be sacrificed to finance current expenditures. The City continues to monitor operational expenditures to achieve cost savings without negatively impacting service levels. While the proposed budget will provide for service and efficiency improvements, it calls for limited cost increases in order to achieve the City’s service policies and goals.
FISCAL CLIMATE – PAST, PRESENT AND FUTURE
Revenue constraints over the last decade have impacted the 2017 budget development. While the fiscal climate has stabilized and is improving after more than eight years of a stagnant or declining economy, the recession took a toll on the City’s fund balances. The City was well-positioned financially for the economic downturn and acted to ensure continuance of essential municipal services, protect its infrastructure, avoid tax levy increases and minimize reductions in service to our residents. During this time, the City emphasized essential services and maintained operational stability through cost containment. The City’s ability to respond to the recession was based on solid fund balances and cash reserves, pay-as-you-go financing, and low per capita expenditures. However, the fund balances are now at a level where continued draw-downs would compromise strict adherence to the City’s sound fiscal policies. Accordingly, reliance on the City’s tax levy for future growth in expenditures, which includes personnel salaries and benefit adjustments, has become necessary; this is reflected in the proposed 2016 Tax Levy (collectible in 2017).
As earlier described, the City must continue to address its built infrastructure needs. Previous funding sources, such as investment earnings, no longer provide sufficient resources to fund capital improvements scheduled over the next five years. The City will need to balance its plans for infrastructure improvements with its ability to finance these improvements. It will now be necessary to borrow for future capital projects, which will result in debt service supported by the tax levy. Execution of the City’s long-range Capital Improvement Plan (CIP) will, in fact, require issuance of bond obligations over the next
10 several years; it is anticipated that a one-time debt obligation will not be sufficient to complete the necessary capital improvements as currently presented in the CIP. Considerable discussion regarding the City’s long-range financial outlook took place in 2016 and will continue in 2017 as it plans for future capital improvements.
As fiscal year 2016 unfolded, national and regional economic conditions continued to improve. The housing market which has been at the center of the economic “boom and bust”, has shown significant recovery for the third consecutive year. The housing market in the Twin Cities, including White Bear Lake, is reporting continued expansion. In 2016 the median price of a home in White Bear Lake increased 5.30% to $194,500 in value, when compared to 2015. However, the City’s median value home remains 13.20% or $29,500 below the peak valuation in 2007.
The City’s ability to meet future service demands while maintaining sufficient fund balances will depend on stable and inflationary maintenance of current revenue sharing with the State through the Local Government Aid (LGA) Program. Future stability in property tax collections is contingent upon the State legislature keeping the existing property tax capacity valuation formula intact.
WHAT GUIDES BUDGET DECISIONS
As in recent years, the central theme of the budget is sustainability of the City’s fiscal, environmental, physical and cultural / social health. Due to the fact that the City is nearly fully developed, this budget was prepared with less focus on growth and more on sustainability. The emphasis was placed on ensuring that current operating and capital expenditures meet the Council’s short and long-term expectations and continue physical renewal efforts.
Staff continues to utilize the City’s Strategic Plan as the foundation for development of the annual budget. This Plan encapsulates citizen input gained through surveys, discussion groups, advisory boards and public meetings. It must be noted, however, that an update of the City’s Strategic Plan is in order, plans for which will be made in 2017 with implementation anticipated during the first half of 2018.
Another significant guide for the budget is the City’s long-range Capital Improvement Plan (CIP). Over the past decade, the Mayor and City Council have been responsible with expense and capital expenditure decisions that would not burden future Councils to increase tax levies disproportionately, while at the same time addressing necessary capital improvements. The CIP was updated in 2016, and has been incorporated into the 2017 planning cycle for Council review.
Additional key factors that guided the preparation of this budget were:
1) A commitment to continue high quality services while maintaining operational costs within inflationary indexes and continuing a competitive tax rate.
11 2) Application of a fiscal policy that defines the standards for the City’s budget and financial management decisions.
3) A comprehensive review of the condition of capital equipment to ensure that the most cost-effective replacement schedule is followed.
4) A team approach that encourages interdepartmental planning to meet immediate and long-term operational, infrastructure and facility needs as well as creativity and innovation.
5) A lean financial management philosophy that supports the implementation of Council policies and goals and recognizes the need to be responsive to changing community conditions/concerns while constantly seeking the least costly means of providing services.
6) An organization that is agile and able to respond quickly to changing conditions.
PROPOSED TAX LEVY
In accordance with the City Charter and State Statute, a preliminary budget, along with the proposed 2016 tax levy collectible in 2017 was adopted by the City Council on September 13, 2016. With some changes from the preliminary estimates, this budget includes property tax supported funds (General, Municipal Building Debt Service, and Equipment Acquisition) as well as all other operating or capital funds presented as Special Revenue, Debt Service, Capital Project, Enterprise or Internal Service Funds.
Staff prepared the budget based upon a $5,173,000 tax levy which will fund general operations, debt obligations, and partially fund capital equipment. The levy represents a $246,000 or 4.99% increase when compared to the 2015 levy. Since 2006, the City’s tax levy has increased less than one-half of one percent on an annual basis. Comparatively, the consumer price index has increased 18.9% over the same period.
The following funds are proposed to utilize general property taxes:
General Fund for general government operations and services.
Equipment Acquisition Fund for proposed capital equipment purchases.
Municipal Building Fund for capital facility improvements.
Municipal Building Debt Service Fund for debt service on the YMCA loan.
12 BUDGET FORMAT
As in past years, the 2017 Budget is presented in great detail. To assist in understanding, the budget document presents two years of historical activity and revisions to the 2016 budget based on current revenue and expenditure estimates, as well as revenue estimates and proposed expectations for the coming year. The budget document is intended to provide information that will assist the reader in determining whether proposed expenditures will allow the City to meet service needs and expectations and the City Council’s determination of the reasonableness of proposed expenditure and service levels.
The budget also serves as the City’s financial road map. It illustrates the City’s strategy to maintain or improve, and measure operations, as well as infrastructure improvements.
This budget has been prepared with the intent of being responsive to perceived public service requirements and, as such, it should be used by the reader as a statement of priorities and a mechanism that relates public policy decisions to tangible public services.
This preamble to the budget follows the format of the past several years and contains a continuum of information for the benefit of the first-time reader as well as the individuals who have followed the City’s budget process for several years. Descriptions of the budget process are carried forward from previous years and revised as needed to reflect current conditions.
PERFORMANCE MEASUREMENT
As mentioned above, this budget is more than a financial document. It reflects the City’s plans, policies, practices, and goals regarding service objectives and sound resource management. The budget document is a critical tool used in the City’s realization of its vision. As the City’s operations and finances become increasingly sophisticated, measuring performance simply by budgetary cost containment is inadequate for determining its success.
The City has maintained performance measurement and departmental goal development since the 1999 budget process. The 2017 budget generally reports 2014 and 2015 performance results, 2016 performance criteria, and establishes 2017 benchmarks and goals. Performance indicators are detailed in the operating budgets of each department. This is done to provide the City Council and residents a “snapshot” of how the departments are providing their recurring service levels while making service improvements. It is within this framework that the City reports the efficiency and effectiveness of its service delivery.
The City maintains two different types of departmental performance criteria. The first criterion lists goals which are subjective and possibly on-going in nature. They do not have easily measurable outcomes. The second criteria list departmental performance indicators, which are expected to reflect specific departmental accomplishments and changes over a four-year period. City Council participation in setting this performance measurement is strongly encouraged.
13 PURCHASING PROCEDURES
The City Council delegates purchasing authority to staff members under the City Charter and State law upon the budget adoption. Staff is authorized to make purchases less than $100,000, and which are in compliance with the City’s purchasing rules and State Statutes. Purchases over $100,000 may only be approved by the City Council and require competitive bids. Purchases over $2,500 and in many cases below are made only after multiple quotations are received and the lowest responsible price is selected. Certain proposed equipment purchases are footnoted to require further analysis before action to purchase is taken. These are generally items in need of replacement but which may provide more service before being replaced.
ACKNOWLEDGEMENTS
Each year, several members of the staff become involved in preparing the proposed budget. This participation ranges from direct input and data gathering, to processing the document itself. The Finance Department fulfills a significant role in preparation of the proposed budget and the supporting financial data. This involvement greatly improves the quality of the budget and gratitude is extended to all employees who participated.
In addition to the management team, special recognition is given to Finance Director, Don Rambow, and Assistant Finance Director, Kerri Kindsvater, for the many hours spent producing this document and their pride in its thoroughness and quality. The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of White Bear Lake for its annual budget for the fiscal year beginning January 1, 2016. This was the 16th consecutive year the City has received this award, which is a reflection of the excellent work of those involved.
The Management Team would also like to express its gratitude to the Council for its continued support throughout the year. First and foremost, we will always strive to uphold the public’s trust as stewards of the City’s physical and natural environment.
Respectfully submitted,
Ellen Richter City Manager
14 SUMMARY INFORMATION
This section provides a summary of the budget process, City policies directly influencing budget development, accounting methodology used in the budget process, the basis of how each department’s budget is developed, and how the budget can be amended.
This section also provides a summary of the City’s historical tax levies and projected financial activity for all appropriated City funds. This information is presented in a spreadsheet format that highlights the historical and projected activities and is intended to provide the City Council and interested parties with an overview of the City’s operation. These schedules contain numerical and graphical information. General narrative and expanded budget detail for each fund is presented on an individual fund and departmental basis.
Budget Process
Section 5.03 through 5.09 of the White Bear Lake City Charter sets forth the requirements that the City Manager must prepare and submit an annual budget to the City Council. The City Council conducts two public meetings before adopting the budget. The Council conducts informal budget discussions with the City Manager on an on-going basis. The Mayor, City Council, and citizens are asked to convey budget priorities to the City Manager prior to preparation of the budget. The White Bear Lake City Charter requires the City Manager to enforce the provisions of the budget upon adoption. Minnesota State Law requires that the preliminary budget and proposed tax levy be approved by the City Council prior to September 30th of each year. State statutes require the preliminary property tax levy be certified to the County Auditor by September 30th. Once the City adopts the proposed tax levy, the final tax levy can be decreased, but not increased, over the certified proposed tax levy.
The budget is prepared on an annual basis, and follows the calendar year, January 1 to December 31. Preparation is guided by the City’s Strategic Plan, whereby expenditure requests are measured against how they address the City’s overall goals and objectives. The budget document is prepared using the following established procedures:
. Shortly after the completion of five months of the current budget year, department supervisors are given budget instructions and forms reflecting three-year historical data, current year budget and expenditure amounts. Supervisors are required to furnish expected expenditures for budget accounts for the remainder of the fiscal year and prepare budget requests for the following fiscal year.
The budgetary direction to supervisors is to review programs and related performance measurements associated with each department to provide an analysis of each program and how it works towards achieving the department’s performance measurements and goals, along with associated costs. Budget requests are then prepared with recommendations for the continuation of programs as they relate to performance indicators and departmental goals at their existing levels or at a new level with the additional costs or savings generated by service level (program) changes.
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The Finance Department meets with all department supervisors to review budget forms to develop an understanding of any new programs, personnel, and costs that are being requested and to confirm current financial data. These are then compared to the department’s goals and objectives for the coming year.
. The preliminary fund summaries, including projected revenue and expenditures, are reviewed by the City Manager before they are submitted to the City Council.
. Prior to September 30th, the City Manager submits to the City Council a preliminary operating budget for the fiscal year commencing January 1 of the following year. The preliminary operating budget includes the proposed expenditures and revenue sources necessary to finance the funds that require a property tax levy.
. Department supervisors and the Finance Department representatives meet with the City Manager to review departmental operations, programs, performance indicators, goals, and how they relate to the City’s overall goals and objectives. The departmental funding requests are adjusted as necessary to meet the City’s overall financial and strategic goals.
. Prior to the public hearing on the budget, the City Manager, and department supervisors meet with the Mayor and City Council in budget workshop sessions to review and modify the budget that contains all of the City’s funds.
. Prior to December 30th, the budget is legally enacted at a public budget hearing and the tax levy is submitted to the County Auditor. This meeting is scheduled for December 13, 2016.
. Any subsequent revision to the budget that results in an increase to total budgeted expenditures of any department for governmental type funds must be approved by the City Council.
Budget Calendar
The formal time line for development of the budget is as follows:
June 20 Finance Department distributes budget pages and year-to-date activity information to departments
June 23 - Departments prepare their budgets and submit them to July 12 Finance for review
July 12 - Departments review budgets with Finance and the City Manager August 28
September 2 Finance completes preliminary budget
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September 13 City Council adopts preliminary levy and budget. Council formally establishes Truth-in-Taxation hearing date
September 16 Finance certifies preliminary levy and hearing date to the County
October 6 - Finance and City Manager prepare budget document with final October 30 recommendation to City Council
November 3 City Council receives proposed budget
November 14 City Council Budget Work Session
December 13 City holds Truth in Taxation hearing
December 13 City Council adopts the following: o tax levy collectible in 2017, o Revised 2016 Budget, and o 2017 Budget
December 28 City submits 2016 tax levy collectible in 2017 to State and County agencies
Basis of Budget
The City presents its budget projections for all funds on the modified accrual basis. The budget document provides information related to the expenditure of resources and collection of revenues over a two-year period. All fund balances are presented on the modified accrual basis, which recognizes revenues in the period in which they become measurable and available. “Measurable” means the amount of transaction can be determined and “available” means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Expenditures are recognized when a transaction is expected to draw upon current spending resources, rather than future resources, except for principal and interest on debt service which are recognized when due. Proprietary fund (Enterprise and Internal Service) budgets are presented on a modified accrual basis rather than accrual basis because the budget is developed to inform the City Council and readers of available resources which can be utilized meeting operational requirements and future infrastructure needs. Budgeted fund balances represent the Fund’s January 1 cash position less current liabilities. Any debt service payments reported in these funds represent the actual principal and interest payments due in the appropriate fiscal year because they represent actual cash outflows and must be funded by service fee collections or some other revenue source.
The City’s basic account structure has three dimensions: fund, department, and object.
The City’s budgeted funds are grouped into two broad categories as follows:
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Governmental Funds – Governmental Funds are used to account for the “governmental-type” activities of the City (e.g., activities that receive a significant portion of their funding from property taxes, state aids, and various grants). The Governmental Funds budgeted for by the City are the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds.
Proprietary Funds – Proprietary Funds are used to account for the “business-type” activities of the City (e.g., activities that receive a significant portion of their funding through user charges). The proprietary funds budgeted by the City are Internal Service and Enterprise Funds.
The following is a listing of funds and corresponding fund numbers:
Funds Type Number General Governmental 1000 Special Revenue Funds Governmental Armory Governmental 2030 Storm Water Pollution Prevention Governmental 2040 Marina Operations Governmental 2050 Sport Center Governmental 5200 Forfeiture Governmental 2060 Debt Service Funds Governmental Municipal Building Governmental 3020 Non-Bonded Special Assessment Governmental 3070 2012 Special Assessment Governmental 3071 2003 Refunding Tax Increment (PM) Governmental 3040 2016 Tax Increment (BWC) Governmental 3081 Capital Project Funds Governmental Equipment Acquisition Governmental 4100 Municipal Building Governmental 4300 Park Improvement Governmental 4010 Water Improvement Governmental 4220 Sewer Improvement Governmental 4200 Economic Development Governmental 4240 Community Reinvestment Governmental 4770 HRA Tax Increment Governmental 4600 Enterprise Funds Proprietary Water Proprietary 5010 Sewer Proprietary 5050 Environmental Recycling & Waste Disposal Proprietary 5100 Ambulance Proprietary 5250 Pioneer Manor Proprietary 5300 License Bureau Proprietary 5350 Internal Service Funds Proprietary Insurance Proprietary 6000 Employment Expense Proprietary 6200 Engineering Proprietary 6320
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The City Manager and the Finance Department prepare estimates for the annual budget. The budget is presented by fund and department and includes all operating funds and departments of the City. Each operating fund and department of the City provides justification of its budget request and develops a comparison of the service request to previous service levels and financial obligations and is presented at the departmental level within each fund. The statement of estimated expenditures for each budgeted fund and department is under the following headings:
1. Personal Service - expenses related to departmental employees including pension and insurance costs.
2. Supplies - expenses related to all departmental general purchases.
3. Other Services and Charges - departmental expenses for professional costs, repairs, utilities, disposal fees, liability insurance, and other expenses not classified as supplies.
4. Capital outlay expenses – for new construction, new equipment, and all improvements of a lasting character.
5. Debt - payment of principal and interest on bonds and other fixed charges.
6. Transfers - operating transfers between funds.
All increases and decreases in expenditures are reflected and explained. The amounts expended under similar headings for each of the past two completed fiscal years and for the current fiscal year, original and revised appropriations, and anticipated for the ensuing fiscal year are shown in parallel columns on the budget request reports.
The budget also includes, for each budgeted fund, a statement of anticipated revenues. The revenue statement of each fiscal year specifies the following items: Sums derived from (a) taxation, (b) licenses and permits, (c) fines, (d) interest, (e) service charges, (f) special assessments, (g) sales of bonds and other obligations, (h) governmental aids, and (i) miscellaneous not included in the foregoing.
Revenues are estimated based on the following:
1. Legislative action; past and anticipated
2. Consultation with departments directly involved in raising certain revenues
3. Revenue history review
4. Economic trends
5. Current indexes; public and private sectors
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A fund summary is prepared for each fund showing all changes in revenues and expenditures. A comparison of each fund’s annual revenue to expenditure is documented. The annual change is factored into the fund’s beginning fund balance to report a December 31 fund balance which presents the City Council with easily understandable criteria demonstrating the fund’s financial direction.
Budget Amendments
After the budget resolution has been adopted, the Council, under Section 5.09 of the City Charter, shall have no power to increase the amounts fixed in the budget resolution, by insertion of new items or otherwise, beyond the estimated revenues, unless actual receipts exceed the estimates and then not beyond the actual receipts. The Council may at any time, by resolution, reduce the sums appropriated for any purpose by the budget resolution. The Council may, by four-fifths majority vote, authorize the transfer of sums from unencumbered balances of appropriations in the budget resolution to other purposes, except from dedicated funds, and subject to the limitations of the City Charter.
Financial Management
White Bear Lake’s financial management policy was adopted to achieve the following objectives:
1. Utilize one time revenue sources to fund capital improvements rather than increasing operational expenditures.
Trend: In 2016 and 2017, the City has designated $208,165 and $86,937 respectively of the City’s Local Government Aid allocation as a one-time revenue source and allocated the resource for building capital improvements and surface water runoff prevention.
It is prudent for the City not to become more dependent upon future state aid for on- going operations, as it is not necessarily predictable from one year to the next. Future aid reductions would directly impact departmental operations. In 2017 the City is designating revenues of $450,000 from the cellular tower rental and $250,000 from cable revenue to equipment acquisitions rather than operations.
The General Fund reallocated $210,000 in State highway aid in 2016 as a one-time revenue source to the Street Re-Construction Fund.
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2. Maintain a General Fund cash reserve that is at least one half of projected property tax collection, local government aid, police and fire relief aid which are received in July and December.
Trend: The General Fund maintains a budget reserve at $3,245,000. This amount represents one half the funding of expected property taxes and state aid which is received in July and December.
3. Maintain budgetary controls through Council review of monthly financial reports.
Trend: Monthly reports are provided to the City Council and detail lists of expenditures are available for distribution by the second Council meeting of the following month.
4. Monitor purchases whereby all purchases over $7,500, and in many cases purchases below $5,000, are made only after multiple quotations are received.
Trend: All purchase orders and invoices are reviewed for appropriate approval and compliance by the Finance Department and / or City Manager’s Office.
5. General Fund budget development is established whereby current expenditures are paid by current revenues.
Trend: The 2017 General Fund revenue estimates are projected to exceed projected expenditure requirements by $74,895.
6. Provide adequate maintenance and replacement of the City’s facilities and equipment through capital budgeting.
Trend: Capital project funds provide in nearly $6,500,000 for future facilities, equipment, and infrastructure replacement as of December 31, 2017.
7. Review current fees/service charges and recommend adjustments to maintain sufficient revenue to recover costs of providing adequate service levels. In the Enterprise Funds, a portion of service charges is anticipated to be used to pay for future infrastructure replacements and upgrades.
Trend: Fees and service charges for all six enterprise operations were reviewed in conjunction with preparation of this budget. In late 2016 or early in 2017, it is anticipated that staff will recommend rate adjustments which would be necessary to reestablish the financial stability of the enterprise funds. It is expected that an infrastructure fee for the water utility will be recommended in 2017. The initial intent of the Water utility infrastructure fee would be to reimburse the Water fund for costs incurred related to the lake level litigation. Once litigation expenses have been reimbursed, the fee would then be dedicated to funding infrastructure improvements beginning in 2019. The Sewer utility would have an infrastructure fee incorporated into its rate structure in 2019.
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8. Avoid wide shifts in the City’s tax levy.
Trend: The 2016 Tax Levy (collectible in 2017) is proposed to increase $246,000 when compared to the 2015 tax levy. The 2016 tax levy is 4.99% more than the 2006 tax levy. With perseverance to sound financial management the City has successfully maintained 2017 operational and capital expenditures whereby the 2016 tax levy is only 4.99% more than the tax levied ten (10) years earlier.
Debt Management
The City has restricted long-term borrowing to capital improvements or projects that cannot be funded from operating revenues and/or a reasonable amount of existing reserves. The City has developed a non-bonded debt service fund which accumulates special assessment construction costs before bonds are sold. The City is attempting to internally finance these construction costs by providing a bridge between the point at which the fund “purchases” the assessments and the time when property owner payments are received. This internal financing has significantly reduced the City’s need to sell bonds and incur undue interest costs.
Due to historical low interest rates the City issued general obligation improvement bonds in 2012. These bonds carry a 1.508% net interest cost over the fifteen year period.
The Non-Bonded Debt Service Fund has purchased special assessments for the Bald Eagle and Fourth Street, Linden Street, Commerce and Willow, and Buerkle Road mill overlay street improvements during 2016. The fund provided partial financing for the 2010 YMCA capital expansion. A $1 million loan repayment schedule was established in 2010 and is scheduled to be retired in 2025. It is expected the December 31, 2017 fund balance will be $448,751 after the 2017 construction special assessments are “purchased”. These financial obligations result in debt expenditures totaling $1,727,520 over the two year budget period 2016 – 2017.
When the City finances capital projects by issuing bonds, it will pay back the bonds within a period not to exceed the expected useful life of the project. The City will attempt to limit the long-term obligation on any project to no more than 15 years. The City will not incur long- term debt to support current operations.
As required by Minnesota State Statutes Section 475.53 the City’s total legal debt margin will not exceed three percent of the market value of taxable property. The City’s legal debt margin is projected to total $70,917,876 as of December 31, 2016. The City will not have any outstanding debt that reduces the City’s legal debt margin as of December 31, 2016. Calculation of the legal debt margin is presented in the appendix section.
The City policy for tax increment debt service funds is to transfer funds from the capital project fund to the appropriate debt service fund to meet annual principal and interest payments while maximizing operational revenue for capital improvements.
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Reserve Policies
The City maintains two General Fund reserves. The first reserve is designated for cash flow and is intended to bridge the funding gap between the time when two major revenue sources (property taxes and local government aid) are received in July and December, and when Police aid received in October. Excess fund balance amounts beyond these reserves would be transferred to fund capital improvements related to street improvements, building facilities, or to the Community Reinvestment Fund for financing long-term capital improvements. The undesignated General Fund balance is proposed to be maintained at a minimal level since the cash flow reserve is expected to fund revenue/expenditure fund gaps. The State Auditor recommends that cities maintain a fund balance between 35 to 50 percent of expenditures. The combination of the City’s undesignated fund balance and the cash flow reserve represents 35.0% of the proposed General Fund 2017 expenditures, which is within the State Auditor guidelines.
Capital project fund balances are intended to provide funding sources for future equipment or construction improvements.
Fund Balance Policies
The Governmental Accounting Standard Board has established a detailed fund balance classification reporting for the City’s General, Special Revenue, Debt Service, and Capital Project account groups. The City fund balances are classified in a hierarchy based on the extent that each funds financial resource is restricted. The five fund balance classifications are as follows:
Non-spendable – includes amounts that are not in spendable forms such as inventory, pre-paid items, long-term receivables, and amounts required to be maintained legally or contractually.
Restricted – includes amounts restricted for a specific purpose by externally enforceable agreements such as bond covenants.
Committed – includes amounts restricted for a specific purpose by the City Council.
Assigned – includes amounts constrained for a specific purpose by the City Council or City Manager.
Unassigned – is the residual classification for funds not included in any other classification.
Fund balances that are committed or assigned are presented as fund balances reserved for specific purposes throughout the budget. Capital project fund balances are committed for the fund’s overall defined purpose of the individual fund. Committed governmental fund balances are presented as a separate budget resolution.
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Investment Policies
The City maintains cash reserves sufficient to cover near or short-term obligations. Idle funds are invested in accordance with the City’s Investment Policy, and according to Minnesota Law.
The City pools cash from all funds for investment purposes. The following priority statements and selected policies are taken from the City’s investment policy. Specific legal and administrative guidelines are recorded in the document.
1. Statement of Priority The primary objective of the City of White Bear Lake investment activities is the preservation of capital and the protection of investment principal. Liquidity and yield are important, but secondary to capital preservation.
2. Liquidity Priority Investments shall be made so as to provide sufficient liquidity to meet the funding needs of the City as determined by the Finance Department cash flow projections.
3. Bidding All investments will be competitively bid from approved financial institutions. Selection of the investment instrument will be based upon the projected cash flow needs and strategic placement of the city’s core funds.
4. Diversification This strategy will stagger maturities which will avoid undue concentration of assets in specific maturity sector while providing stability of income and reasonable liquidity.
5. Distribution Funds budgeted to receive interest will be allocated amounts equal to 1/12 of the fund’s projected interest earnings. Excess interest earnings will be distributed to capital construction funds based upon projected cash flow requirements.
6. Reporting The monthly investment report will include the current portfolio status, which at a minimum will report the investment type, financial institution involved in the transaction, the investment yield, purchase and maturity date, and the principal amount invested.
24 SUMMARY OF REVENUE SOURCES AND ASSUMPTIONS FOR ALL FUNDS
General Property Taxes - Property taxes are revenue sources for the General, Municipal Building Debt Service, and Equipment Acquisition funds. Property taxes are utilized as follows: General Fund for governmental operations and services and partial funding for municipal building renovations, street construction, or other Council budgetary approved purposes; Municipal Building Debt Service Fund for debt service on the internal YMCA expansion loan; Equipment Acquisition Fund for proposed capital equipment purchases. The 2017 tax capacity rate is 18.970, which is 0.720 or 3.66% lower than 2016.
The overall economic recovery has resulted in favorable improvements in real estate value. These improvements are expected to continue throughout calendar year 2017.
The City’s real estate valuation trends reveal the following changes from last year:
1. 64% of the City’s housing stock increased between 0% to 10% 2. 18% of the City’s housing stock increased more than 10% 3. Residential valuation overall increased 4.4% 4. Apartment valuation increased 16.2% 5. Commercial valuation increased by 4.9% 6. Overall market valuation increased 7.04% 7. The City expects new construction permits during 2016 to exceed $35 million 8. The City anticipates new construction permits in 2017 to be in the $25-35 million valuation area.
The valuation trends impact the City’s residential property in two significant ways as follows: 1. The Homestead Market Valuation Exclusion will decline in 2017 for 83% of residential properties that experience valuation increases. For every $10,000 in valuation increase above $76,000, the taxable market value increases $9. This change will result in residential property having a taxable value increase of nearly 9%, compared to an overall market value increase of approximately 6.5%.
2. The flat or modest growth in Commercial/Industrial property will result in a “shifting” of the property tax liability from commercial property toward residential property. Over the last several years, property tax liability shifted toward commercial property because of declining residential valuations. With residential valuations increasing, the taxation liability is “rebalancing”.
The median market housing valuation increased from $184,700 to $194,500, or 5.30% in 2016.
Apartment valuation has increased based upon high rental demands. Nearly 100% of apartment complexes within the City have reported valuation increases ranging from 10% to 50%.
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Commercial/industrial property reported increased valuation between 0% - 30% for nearly 90% of all commercial property.
The result of residential housing valuations increasing at a slightly higher rate than commercial property will result in a shift of the overall property tax burden toward residential property and away from commercial property.
It is expected that for residential property, the City’s tax liability will increase at a rate that is equal to the property’s tax capacity valuation change. Apartments and commercial property can expect a tax liability increase that is proportionate to their tax capacity valuation change.
It should be noted that residential property will realize a City tax liability in 2017 lower than in 2007. Over an eleven year period, City residential property taxes will decrease between 5.0% - 25.0%. This property tax reduction is due to the fact that over the eleven year period the City’s property tax levy as increased $246,000 or an average of less than one-half of one percent annually. The over-all housing market valuation decline over the same period contributed to the small increase.
Trend: General property tax collections have ranged from 93.72% to 101.45% of budget revenue between 2002 and 2015. The 2017 budget anticipates a 97.78% collection rate. Refer to the Property Tax Levies and Collection table in the Appendix section for historical data.
Tax Increment Collections - This revenue source results from taxes collected on the incremental growth in designated redevelopment areas. The revenue provides funding for debt service payments on redevelopment projects and various redevelopment construction projects. The 2016 tax increment revenue estimates are based upon prior years’ historical information and expected taxable valuation changes to individual tax increment districts. These changes have resulted in projected overall tax increment revenue increasing beginning in 2016.
Trend: Tax increment revenue has fluctuated between $400,000 to $800,000 between 2003 and 2015. It is expected the City’s tax increment revenue will total $475,000 and $541,000 in 2016 and 2017 respectively. District 25 tax increment growth results from reclassification of numerous properties within the district. This reclassification should result in long-term revenue stability for the district. The Boatworks Commons tax increment district will begin receiving tax increment in 2017. It is anticipated that the district’s tax increment will be approximately $190,000 annually over the district’s certification. The City anticipates having only three active tax increment districts by December 31, 2017.
26 SUMMARY OF REVENUE SOURCES AND ASSUMPTIONS FOR ALL FUNDS
Special Assessments - Revenue collected to pay for improvements benefiting certain properties. The 2017 budget is based upon projections from actual collection rates in prior years.
Trend: The City has levied between $772,000 and $1,650,000 annually in special assessments since 2003. Collections have ranged from 98.7% to 94.38% during this period. The 2017 budget anticipates special assessment collections to be $880,000.
Franchise Fees and Fines - These revenue sources are derived from the 1.5% fee imposed on all electricity consumed within the City’s boundaries, and from traffic and code violation fees paid.
Revenue Trends: Electric consumption decreased $12,896 or 4.3% when compared to prior year’s activity. This decrease reflects lower summer electric consumption. The 2017 franchise fee collection is expected to remain consistent with 2015 levels.
The 2016 and 2017 fine revenue expects a stable collection level from state tickets issued as well as increased issuance of administrative tickets which are designed to make the violator aware of the offense but be less punitive.
License/Permits - License revenue is generated from certain businesses required to obtain authority from the City before operations can commence. These license fees attempt to cover a portion of administrative cost associated with monitoring the business’ activities such as liquor, cigarette, entertainment, gambling, and residential property rental. Building permit revenues are derived from fees and enforcement of construction activity within the City.
Revenue Trends: It is proposed that a comprehensive review of the City’s fee structure be completed. It is anticipated that a fee adjustment will be recommended. License fees are expected to recover a portion of costs related to liquor law enforcement. While enforcement costs have increased since 2004, the current rate structure has generally remained unchanged for thirteen years. It is anticipated liquor license fees estimated at $83,800 annually will recover approximately 1/3 of the related police expenditures. The 2017 liquor license fee anticipates renewal of all liquor business operations. Building permits valuation is expected to exceed $35 million during 2016 and 2017. The Tower Crossings senior living development created $16 million in construction valuation. Future construction activity is expected to be in the $25-$35 million dollar range based upon preliminary inquiries from developers.
27 SUMMARY OF REVENUE SOURCES AND ASSUMPTIONS FOR ALL FUNDS
The City is nearly completely developed and major future development will result from redevelopment opportunities. Revenue Trends: It is expected that overall building permit activity during 2016 will be nearly 25% or $70,000 more than originally projected. The 2017 estimates anticipate construction activity similar to 2014 activity levels. The revenues received through the permit process cover the costs the City incurs to provide project review and mandated inspection process. However, even though the permit revenues continue to increase, the cost of the providing the oversight services through the Community Development Department and the Building Department are being partially subsidized. To ensure that the permit review and inspection program is more equitable the fee structure will be reviewed and discussed with the City Council in 2017. The 2017 estimates anticipate construction activity which is similar to 2016 activity. It is expected that the City will experience a gradual decrease in building activity in future years due to limited opportunities for new construction. Intergovernmental – The City receives a variety of shared revenue from the State of Minnesota, which is assigned to the General Fund. The primary source of state aid is Local Government Aid (LGA). As defined by the State of Minnesota, the LGA program attempts to address five main program goals which were:
1. Increase and grow funding 2. Create distribution stability 3. Create regional balance 4. Recognize different City needs 5. Distribution formula based upon “need” and “unmet” need
Based upon state revenue allocation, the City has budgeted LGA revenue for 2016 and 2017 as follows: 2016 2017 General Fund $1,334,573 $1,456,765 Surface Water Protection Fund 100,000 86,937 Municipal Building Fund 108,165 Total 1,542,738 1,543,702
The City has assigned nearly 87% of the 2016 and 95% of its 2017 LGA allocations to the General Fund.
The change in LGA allocation is a result of the Surface Water Protection Fund having sufficient resources to meet projected expenditure requirements and the Municipal Building Fund not having any major projects anticipated in the near future.
Revenue Trend: It is expected that LGA funding will continue to remain constant in future years
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State Highway Aid is a portion of the state motor fuel excise tax distributed back to communities for highway maintenance and improvement. The City has allocated its entire 2016 allotment to the Interim Construction Fund to assist in financing a portion of this year’s street reconstruction program. State Police and Fire Aid is funded by a portion of the 2% surcharge in automotive and property insurance and is designed to help finance pension obligations for police officers. Fire Aid results from property liability insurance premiums imposed on property within the White Bear Lake fire district. Fire Aid reports a $2,647 increase when compared to 2015 levels.
Charges for Service - This category reflects contractual payments from the following:
Service Community Fire White Bear Township Fire Birchwood Fire Dellwood Fire Gem Lake Building Inspection Mahtomedi Fire Inspection White Bear Township Fire Inspection Gem Lake
Revenue Trends: The City has experienced stable revenue from service charges. Inspection service charges are based upon building activity within the two communities. Construction activity within the two communities results in inspection service charges from Mahtomedi totaling $118,750 in 2016 and $125,000 in 2017.
This category reflects contractual payments from surrounding communities for fire protection, inspection, and public works services. In the Enterprise Funds, this category reflects collections from users of the funds providing the product or service.
Trend: Fire/EMS services, fire inspections, and building inspection services to surrounding communities are expected to remain constant. The fluctuation in inspection fees results from building permit activity within the contracted communities. A detailed service listing is provided in the General Fund discussion.
Interest Earnings - Interest earnings are allocated to funds based upon budgeted interest earnings. Investment earnings which exceed budgetary appropriations are distributed to capital construction funds based upon projected cash flow requirements.
The City’s interest revenue is dependent on available rates when investments are made and on available cash balances. The City anticipates earning an investment (interest) rate that is 65-80 basis points greater than the annualized 90-day Treasury bill rate.
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Many economists are predicting the Federal Reserve will implement its second discount rate adjustment since 2008 in late 2016. The Federal Reserve has effectively maintained a near zero discount rate policy for the last eight years. The City has conservatively estimated interest earnings for 2016 at $180,000. Based upon the Federal Reserve communications and policy, the City can anticipate interest rates to remain low through 2018, or even 2019. Interest earning projections has been decreased $120,000 or 40% from its original projection for 2016. Interest earnings for 2017 are estimated at $180,000.
Trend: It is expected that interest earnings will remain at a significantly restricted level for the next several years due to the Federal Reserve public statements and policy.
Other Revenues – This includes miscellaneous sources of revenue which do not fit into any other categories. In the enterprise funds, they include the non-operating revenues of forfeited discounts, sale of scrap and surplus.
Trend: These revenue sources are expected to maintain constant over the next several years.
30 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
TAX LEVIES
SUFACE TAX WATER DEBT SERVICE LEVY GENERAL POLLUTION EQUIPMENT MUNICIPAL MUNICIPAL SPORT YEAR TOTAL FUND PREVENTION ACQUISITION FACILITIES FACILITIES CENTER YMCA
2000 3,912,250 3,378,250 320,000 82,000 132,000
2001 (1) 4,307,636 3,773,636 320,000 82,000 132,000
2002 4,432,560 3,898,560 320,000 82,000 132,000
2003 4,606,810 4,072,810 320,000 82,000 132,000
2004 4,835,000 4,301,000 320,000 82,000 132,000
2005 4,835,000 4,317,000 320,000 66,000 132,000
2006 4,927,000 4,409,000 320,000 66,000 132,000
2007 4,927,000 3,996,000 413,000 320,000 66,000 132,000
2008 4,556,518 3,719,518 319,000 320,000 66,000 132,000
2009 4,666,000 4,055,445 237,555 175,000 66,000 132,000
2010 4,666,000 4,293,000 175,000 66,000 132,000
2011 4,666,000 4,293,000 175,000 66,000 132,000
2012 4,755,000 4,382,000 175,000 66,000 132,000
2013 4,755,000 4,382,000 175,000 198,000
2014 4,845,000 4,444,000 175,000 160,000 66,000
2015 4,927,000 4,560,000 75,000 160,000 132,000
2016 5,173,000 4,891,000 50,000 100,000 132,000
(1) The City levied $275,970 or 7.05% for aid shifted from City operations and directed to the White Bear Areas School District and other local taxing authorities during the 2001 Property Tax Reform Act for taxes payable in 2002.
31 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
PROPERTY TAX CAPACITY VALUATION & RATE
Property Value Property Value Property Value Property Value For Taxes For Taxes For Taxes For Taxes Collectable In Collectable In Collectable In Collectable In Item 2014 2015 2016 2017
Market Value $2,018,498,400 $2,139,511,900 $2,208,426,900 $2,363,929,200
Taxable Property Value
Real Estate 22,166,306 23,397,317 24,139,655 26,128,946
Personal Property 495,853 495,867 539,526 550,967
Total property value 22,662,159 23,893,184 24,679,181 26,679,913
Less: Tax Increment project valuations (515,728) (561,985) (422,195) (440,549)
Subtotal - City 22,146,431 23,331,199 24,256,986 26,239,364
Less: Fiscal disparity contribution (2,714,344) (2,733,232) (2,522,834) (2,730,713)
Net Tax Capacity Value 19,432,087 20,597,967 21,734,152 23,508,651
Add: Fiscal Disparity Distribution 3,044,172 3,079,332 3,179,106 3,623,056
Total Tax Capacity 22,476,259 23,677,299 24,913,258 27,131,707
Tax Capacity Rate
Levy 4,755,000 4,845,000 4,927,000 5,173,000
Less: Fiscal Disparity 654,365 649,812 647,506 713,386
Net Levy 4,100,635 4,195,188 4,279,494 4,459,614
Divide by Net tax capacity 19,432,087 20,597,967 21,734,152 23,508,651
Tax Capacity Rate 21.102 20.368 19.690 18.970
32 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
TAX CAPACITY RATES & MARKET VALUE RATES FOR DIRECT AND OVERLAPPING GOVERNMENTS
SCHOOL Tax Levy Year TOTAL CITY DISTRICT COUNTY OTHER
2005 96.616 20.947 20.602 49.210 5.857 (1) 2005 0.141 0.141
2006 90.310 18.575 17.785 46.623 7.327 (1) 2006 0.136 0.136
2007 88.228 17.706 17.731 44.825 7.966 (1) 2007 0.116 0.116
2008 83.561 16.524 15.422 44.023 7.592 (1) 2008 0.213 0.213
2009 88.881 15.302 19.396 46.546 7.637 (1) 2009 0.174 0.174
2010 96.226 16.520 21.716 50.067 7.923 (1) 2010 0.191 0.191
2011 103.259 17.705 22.521 54.678 8.355 (1) 2011 0.241 0.241
2012 117.314 19.940 26.102 61.317 9.955 (1) 2012 0.248 0.248
2013 125.341 21.448 28.562 65.144 10.187 (1) 2013 0.264 0.264
2014 123.224 21.102 28.562 63.735 9.825 (1) 2014 0.273 0.273
2015 115.129 20.368 26.660 58.922 9.179 (1) 2015 0.240 0.240
2016 113.863 19.690 26.236 58.885 9.052 (1) 2016 0.235 0.235
2017 106.909 18.970 23.454 55.920 8.565 (1) 2017 0.212 0.212
Additional voter approved levy (1) Voter approved referendums are levied against market value rather than tax capacity value of the taxing authority.
33 Where Does Your Total Tax Dollar Go? Estimated 2017 Tax and Market Value Levies
Other Agencies, 6.68 Cents City, 14.79 Cents
County, 43.61 Cents School District, 34.92 Cents
34 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
2017 BUDGET SUMMARY FOR ALL FUNDS
Special Debt Capital Internal Total Description General Revenue Service Projects Enterprise Service Budget
Revenues: General property taxes $ 4,813,000 $ - $ 129,100 $ 146,300 $ - $ - $ 5,088,400 Tax increment 541,000 541,000 Special assessments 880,000 54,200 934,200 Licenses and permits 719,100 719,100 Franchise fee & fines 415,000 415,000 Intergovernmental 2,434,765 86,937 30,000 64,000 2,615,702 Charges for services 478,000 532,000 8,012,660 9,022,660 Interest on investments 0 Rental income 343,300 155,000 467,000 381,000 1,346,300 Loan repayments 39,750 121,000 214,750 375,500 Reimbursements 3,196,910 3,196,910 Miscellaneous 121,411 52,250 395,200 114,825 91,350 775,036
Total operating revenues 8,981,276 1,014,487 1,203,850 1,754,700 8,572,485 3,503,010 25,029,808
Transfers in 736,000 175,000 495,000 38,000 1,444,000
Total revenues 9,717,276 1,189,487 1,698,850 1,792,700 8,572,485 3,503,010 26,473,808
Expenditures:
General government 1,726,651 310,400 2,037,051 Public safety 6,030,969 35,600 1,222,625 1,462,680 8,751,874 Public works 1,745,956 195,314 845,900 3,913,032 672,744 7,372,946 Parks & recreation 1,331,567 1,331,567 Social & economic development 311,426 304,020 615,446 Debt service 843,951 112,056 956,007 General services 113,805 5,000 1,946,895 2,806,500 4,872,200 Improvement projects 103,720 103,720
Total operating expenditures 9,617,381 1,562,481 843,951 2,911,127 7,626,627 3,479,244 26,040,811
Transfers out 25,000 920,000 21,000 1,183,000 225,000 2,374,000
Total expenditures 9,642,381 1,562,481 1,763,951 2,932,127 8,809,627 3,704,244 28,414,811
Reserves (250,000) (720,000) (178,565) (1,148,565)
Total expenditures and reserves 9,642,381 1,312,481 1,763,951 2,212,127 8,631,062 3,704,244 27,266,246
Revenues Over (Under) Expenditures and Reserves 74,895 (122,994) (65,101) (419,427) (58,577) (201,234) (792,438)
Fund balance January 1 14,165 1,440,806 867,459 5,516,640 (12,167) 3,135,155 10,962,058
Fund balance December 31 $ 89,060 $ 1,317,812 $ 802,358 $ 5,097,213 $ (70,744) $ 2,933,921 $ 10,169,620
35 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
BUDGET SUMMARY BY FUND TYPE
2014 2015 2016 2016 2017 Fund Description ACTUAL ACTUAL BUDGET REVISED BUDGET
Revenue
General $ 8,419,638 $ 8,842,911 $ 8,957,718 $ 8,914,843 $ 9,717,276 Special Revenue 932,362 983,362 958,460 1,262,295 1,189,487 Debt Service 2,364,870 2,245,278 1,847,600 1,703,212 1,698,850 Capital Projects 2,466,752 3,546,547 2,558,365 5,755,262 1,792,700 Enterprise 7,408,452 7,678,719 8,169,325 7,975,400 8,572,485 Internal Service 2,899,813 3,224,938 3,186,575 3,342,837 3,503,010
Total revenue 24,491,887 26,521,755 25,678,043 28,953,849 26,473,808
Expenditures
General 8,743,827 8,807,912 8,957,718 8,931,178 9,642,381 Special Revenue 786,023 880,988 1,050,289 1,184,010 1,562,481 Debt Service 2,278,466 3,235,805 1,966,060 1,606,198 1,763,951 Capital Projects 4,990,723 2,949,780 2,986,235 4,083,382 2,932,127 Enterprise 7,811,192 7,936,165 8,435,153 8,441,640 8,809,627 Internal Service 3,252,161 3,529,296 3,631,355 3,796,514 3,704,244
Total expenditures 27,862,392 27,339,946 27,026,810 28,042,922 28,414,811
Reserves 171,055 867,878 (148,700) (1,193,200) (1,148,565)
Total expenditure & reserves 28,033,447 28,207,824 26,878,110 26,849,722 27,266,246
Revenues Over (Under) Expenditures & Reserves (3,541,560) (1,686,069) (1,200,067) 2,104,127 (792,438)
Fund Balance January 1 14,085,560 10,544,000 11,126,554 8,857,931 10,962,058
Fund Balance December 31 $ 10,544,000 $ 8,857,931 $ 9,926,487 $ 10,962,058 $ 10,169,620
36 2017 Budget By Fund Type
Total Revenues $26,473,808
General
Special Revenue
Debt Service
Capital Project
Enterprise
Internal Service
Total Expenditures $28,414,811
General
Special Revenue Debt Service
Capital Project
Enterprise
Internal Service
37 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
CITY OF WHITE BEAR LAKE PERSONAL SERVICES STAFFING SUMMARY FULL TIME EQUIVALENT POSITIONS 2014-2017
2014 2015 2016 2016 2017 DEPARTMENT POSITION ACTUAL ACTUAL ADOPTED REVISED BUDGET
Legislative (1) Mayor 1.00 1.00 1.00 1.00 1.00 (1) Council 5.00 5.00 5.00 5.00 5.00 City Clerk 0.65 0.65 0.65 0.50 0.50 Total Legislative 6.65 6.65 6.65 6.50 6.50
Administration City Manager 1.00 1.00 1.00 1.00 1.00 Assistant City Manager 0.30 0.30 0.30 0.90 0.90 City Clerk 0.25 0.35 0.35 0.40 0.40 Total Administration 1.55 1.65 1.65 2.30 2.30
Finance Finance Director 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director 0.90 0.90 0.90 1.00 1.00 Accounting Clerk 3.00 3.00 3.00 3.00 3.00 Total Finance 4.90 4.90 4.90 5.00 5.00
City Hall Receptionist 1.00 1.00 1.00 1.00 1.00 I.T. Coordinator 0.40 0.40 Total City Hall 1.00 1.00 1.00 1.40 1.40
Elections Assistant City Manager 0.10 0.05 0.05 0.10 0.10 City Clerk 0.10 0.20 0.10 0.10 Passport 0.20 0.20 0.20 Total Elections 0.20 0.25 0.25 0.40 0.40
Planning Com Dev Director 1.00 1.00 1.00 1.00 1.00 Associate Planner 1.00 1.00 1.00 1.00 1.00 Housing Coordinator 1.00 Secretary 1.00 1.00 1.00 1.00 1.00 Total Planning 3.00 3.00 3.00 3.00 4.00
Police Chief 1.00 1.00 1.00 1.00 1.00 Captain 2.00 2.00 2.00 2.00 2.00 Sergeant 4.00 4.00 4.00 4.00 4.00 Investigator 3.00 3.00 3.00 3.00 3.00 Patrol Officer 19.00 19.00 19.00 19.00 19.00 I.T. Coordinator 0.35 0.35 Office Manager 0.15 0.15 0.15 Secretary 2.66 2.66 2.66 2.66 2.66 Total Police 31.81 31.81 31.81 32.01 32.01
Fire Chief 0.50 0.50 0.50 0.50 0.50 Fire Marshall 1.00 1.00 1.00 1.00 1.00 Recruit/Retention Coordinator 1.00 1.00 1.00 1.00 1.00 I.T. Coordinator 0.25 0.25 Secretary 0.25 0.25 0.25 0.25 0.25 (2) Firefighters 55.00 55.00 55.00 55.00 55.00 Total Fire 57.75 57.75 57.75 58.00 58.00
(1) Elected Officials ( Part Time Positions) (2) Volunteers
38 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
CITY OF WHITE BEAR LAKE PERSONAL SERVICES STAFFING SUMMARY FULL TIME EQUIVALENT POSITIONS 2014-2017
2014 2015 2016 2016 2017 DEPARTMENT POSITION ACTUAL ACTUAL ADOPTED REVISED BUDGET
Dispatch Dispatch Manager 0.85 0.85 0.85 Dispatcher 4.90 4.90 5.50 5.50 5.50 Total Dispatch 5.75 5.75 6.35 5.50 5.50
Building & Code Enforcement Building Official 1.00 1.00 1.00 1.00 1.00 Building Inspector 2.00 2.00 2.00 2.00 2.00 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Secretary 1.00 1.00 1.00 1.00 1.00 Total Building 5.00 5.00 5.00 5.00 5.00
Streets Pubic Works Superintendent 0.10 0.10 0.10 0.10 0.10 Maintenance III 1.00 1.00 1.00 1.00 1.00 Maintenance II 3.00 3.00 3.00 3.00 3.00 Maintenance I 0.50 0.50 0.50 Pubic Works Office Clerk 0.10 0.10 0.10 0.10 0.10 Total Streets 4.70 4.70 4.70 4.20 4.20
Parks Pubic Works Superintendent 0.20 0.20 0.20 0.20 0.20 Maintenance III 1.00 1.00 1.00 1.00 1.00 Maintenance II 4.00 4.00 4.00 5.00 5.00 Maintenance I 0.30 0.30 0.30 Pubic Works Office Clerk 0.20 0.20 0.20 0.20 0.20 Total Parks 5.70 5.70 5.70 6.40 6.40
Central Garage Pubic Works Superintendent 0.10 Mechanic 1.00 Pubic Works Office Clerk 0.20 Total Central Garage 1.30
Total General Fund 128.01 128.16 128.76 129.71 132.01
Armory Manager 0.15 0.15 0.15 Maintenance II 0.10 0.10 0.10 Receptionist 0.10 0.10 0.10 Total Armory Fund 0.35 0.35 0.35 Surface Water Environmental Specialist 0.50 0.50 Total Surface Water 0.50 0.50
Sport Center Arena Manager 1.00 0.85 0.85 0.85 0.85 Maintenance II 1.00 0.90 0.90 0.90 0.90 Receptionist/Cashier 1.00 0.90 0.90 0.90 0.90 Custodian 0.85 0.85 0.85 0.85 0.85 Total Sport Center Fund 3.85 3.50 3.50 3.50 3.50
39 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
CITY OF WHITE BEAR LAKE PERSONAL SERVICES STAFFING SUMMARY FULL TIME EQUIVALENT POSITIONS 2014-2017
2014 2015 2016 2016 2017 DEPARTMENT POSITION ACTUAL ACTUAL ADOPTED REVISED BUDGET
Water Distribution Pubic Works Superintendent 0.20 0.20 0.20 0.20 0.20 Maintenance III 0.75 0.75 0.75 Maintenance II 1.20 1.20 1.40 1.40 1.40 Maintenance I 0.10 0.10 0.10 Pubic Works Office Clerk 0.20 0.20 0.20 0.20 0.20 Total Water Distribution 1.70 1.70 2.65 2.55 2.55
Water Treatment Pubic Works Superintendent 0.20 0.20 0.20 0.20 0.20 Maintenance III 1.00 1.00 0.25 0.25 0.25 Maintenance II 1.80 1.80 1.60 1.60 1.60 Pubic Works Office Clerk 0.10 0.10 0.10 0.10 0.10 Total Water Treatment 3.10 3.10 2.15 2.15 2.15
Total Water Fund 4.80 4.80 4.80 4.70 4.70
Sewer Pubic Works Superintendent 0.20 0.20 0.20 0.20 0.20 Maintenance III 1.00 1.00 1.00 1.00 1.00 Maintenance II 3.00 3.00 3.00 3.00 3.00 Maintenance I 0.10 0.10 0.10 Pubic Works Office Clerk 0.20 0.20 0.20 0.20 0.20 Total Sewer Fund 4.50 4.50 4.50 4.40 4.40
Environmental Recycling & Disposal Assistant City Manager 0.60 0.35 0.35 Environmental Specialist 0.60 0.35 0.50 Total Environmental Fund 1.20 0.70 0.85
Ambulance Fire Chief 0.50 0.50 0.50 0.50 0.50 Secretary 0.75 0.75 0.75 0.75 0.75 Quality Assurance Tech. 2.00 2.00 2.00 2.00 2.00 Ambulance staff 4.00 4.00 4.00 4.00 4.00 Total Ambulance Fund 7.25 7.25 7.25 7.25 7.25 Licensing & Registration Assistant City Manager 0.30 0.30 0.30 License Clerk 9.50 8.60 9.35 10.10 10.10 Total Licensing 9.80 8.90 9.65 10.10 10.10
Engineering City Engineer/Pub Works Dir. 1.00 1.00 1.00 1.00 1.00 Assistant City Engineer 1.00 1.00 1.00 1.00 1.00 Engineering Tech IV 1.00 1.00 1.00 1.00 1.00 Engineering Technician III 2.00 2.00 2.00 2.00 2.00 Secretary 1.00 1.00 1.00 1.00 1.00 Total Engineering 6.00 6.00 6.00 6.00 6.00
40 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
CITY OF WHITE BEAR LAKE PERSONAL SERVICES STAFFING SUMMARY FULL TIME EQUIVALENT POSITIONS 2014-2017
2014 2015 2016 2016 2017 DEPARTMENT POSITION ACTUAL ACTUAL ADOPTED REVISED BUDGET
Central Garage Pubic Works Superintendent 0.10 0.10 0.10 0.10 Mechanic 1.00 1.00 1.00 1.00 Pubic Works Office Clerk 0.20 0.20 0.20 0.20 Total Central Garage 1.30 1.30 1.30 1.30
Total All Funds 166.71 165.11 166.96 167.81 168.81
Total Full Time Equivalents 105.71 104.11 105.96 106.81 107.81 Firefighters (Volunteer) 55.00 55.00 55.00 55.00 55.00 Mayor & Council 6.00 6.00 6.00 6.00 6.00 Total 166.71 165.11 166.96 167.81 168.81
All positions are presented as full time equivalent except for Mayor & Council which are part time and Firefighters who are considered volunteers.
41 City of White Bear Lake, Minnesota Statement of Capital Equipment by Department 2016 Dept. Department V.I.N. Number Cost
Police (1110) 1991 Golf Cart M CSO 36D1 916 2004 Chevrolet Impala U 9276 041 18,735 2004 Jeep Liberty - Forfeiture vehicle U 4369 049 7,495 2006 Chevrolet Impala U 3537 067 29,524 2007 Jeep Laredo U 4771 071 16,240 2010 Ford Crown Victoria M 1099 109 24,047 2011 Chevrolet Tahoe M 9823 113 35,354 2011 Ford Crown Victoria M 1652 112 24,398 2013 Ford Interceptor U 3570 130 28,440 2014 Ford Explorer M 9154 144 33,551 2014 Ford Explorer M 9155 145 34,668 2014 Ford Interceptor U 2968 148 30,691 2015 Ford Explorer M 8535 155 30,256 2015 Ford Explorer M 8536 156 34,154 2015 Ford Explorer M 8537 157 34,154 2015 Ford Interceptor M 0110 150 31,618 2016 Ford Explorer M 9521 161 38,072 2016 Ford Explorer M 2303 163 34,150
Fire (1210) 1929 American LaFrance Fire Truck 7058 1992 Freightliner Truck 2617 Engine 7 195,634 1990 Ford 4WD F250 1527 Utility 2 36,063 1997 Pumper/Rescue Truck 9899 Engine 8 273,076 1998 Ford Expedition (at Total Auto for sale) 9212 Sqd. 5 27,318 1999 Telesquirt Aerial Pumper/Rescue 7777 Ladder 9 458,114 2002 Chevy Tahoe 8684 CV1 18,178 2003 Spartan Fire/Rescue Truck 3877 Rescue 2 415,000 2004 Ford F150 Pickup Truck 2572 Sqd. 3 15,406 2005 Jeep Grand Cherokee 5267 Sqd. 2 20,510 2012 Ford F350 4 Wheel Drive 3373 Utility 1 34,797 2012 Dodge Durango 3612 CV6 33,659 2013 Freightliner Truck 2430 Engine 5 213,899 2013 Polaris Ranger 6x6 8380 ATV1 12,088 2014 Dodge Durango 9296 401 34,200 2015 Dodge Durango 7875 Sqd. 4 20,455 2016 Dodge Durango 8359 27,908 2016 Dodge Durango 8360 27,908 2016 Dodge Ram Truck 8881 29,144
42 City of White Bear Lake, Minnesota Statement of Capital Equipment by Department 2016 Dept. Department V.I.N. Number Cost
Ambulance (5252) 2002 Ford Explorer 2404 Sqd. 15 26,169 2004 Road Rescue Ambulance 8377 4 93,479 2004 Ford F250 Pickup Truck 3762 Sqd. 4 18,056 2007 Road Rescue Ambulance 5249 3 134,556 2010 Ford / Horton Type III Ambulance (at Total Auto) 5651 2 132,746 2010 Ford Road Rescue E450 Ambulance 5768 1 153,436 2015 Ford E450 Chassis 28884 2 117,869
Building (1080) 2002 Chevrolet S10 Pickup 8569 95-02 11,653 2006 Ford F150 Pickup Truck 8675 38-06 15,304 2006 Ford F150 Pickup Truck 8676 54-06 15,304 2007 Ford F150 Pickup Truck 5216 00-07 15,262
Street Dept. (1410) 1996 Gilcrest Pull Paver 2510 39-96 24,602 1998 Brush Bandit 3637 90-98 21,478 2000 Sterling Dumptruck L8500 2902 3-00 68,300 2000 Wildcat Snowblower 0110 51-00 51,929 2003 Sterling Truck 4978 8-03 89,694 2005 John Deere Wheel Loader 8002 10-05 87,568 2005 Freightliner Tandem Dump Truck 6538 53-05 138,653 2006 Bobcat SkidSteer Loader(Broom/Snowblower) 3108 71-06 33,778 2007 Freightliner Truck 6226 2-06 136,886 2008 Trackless MT5 3632 24-08 92,341 2008 Ford F550 1 Ton Truck 6570 88-08 34,748 2008 Ford F250 Truck 2670 78-08 21,202 Zaugg Snowblower 5811 5570 30,662 2009 Freightliner Dump Truck 6497 12-09 154,039 Komatso Forklift 6982 11-03 8,550 2010 Ford F250 Pickup 0009 58-10 21,883 2011 Freightliner Truck with Hot Box 5683 26-11 125,635 Case Loader BF21/5048 16-11 189,259 CAT Asphalt Roller 0954 19-11 25,590 2013 Freightliner Dump Truck 6591 9-13 168,719 Bobcat 1081 75-13 21,096 2013 Ford F250 Pickup Truck 6370 60-13 24,258 2014 Tymco/Freightliner Chassis/Sweeper 4119 27-14 182,435 2015 Chevrolet Silverado 2500 5071 67-15 28,287 Mini Excavator CX36B 6390 13-15 52,193
43 City of White Bear Lake, Minnesota Statement of Capital Equipment by Department 2016 Dept. Department V.I.N. Number Cost
Park Dept. (1510) 1993 Turf Toro Sweeper 4020 48-93 12,000 1994 Chevrolet Dumptruck 4025 70-94 72,525 1997 Chevrolet 3/4 Ton Pickup 5493 73-97 17,529 1999 Cushman Water Cart 6485 45-99 10,645 2000 John Deere Tractor 3168 6-00 42,595 2001 Ex-Mark Large Walk Behind Mower 79-01 2002 Verti Drain Areator (Owned with V.H.) 1263 25-02 25,187 2003 Chevrolet Silverado 9258 65-03 16,271 2003 Chevrolet 1 1/2 Ton Truck 5459 76-03 23,990 2003 Chevrolet Silverado 0078 77-03 16,271 2005 Chevrolet 3/4 Ton Truck 9782 69-05 18,369 2005 Toro Walk Behind Mower 63-05 2006 Chevrolet 3/4 Ton Truck 4164 36-06 19,621 2006 Chevrolet 3/4 Ton Truck 3472 37-06 16,898 2007 Toro 11foot (132inch) Mower 0626 41-07 39,897 2007 John Deere Gator Watering Tractor 0275 55-07 15,489 2008 Ford F150 Truck 2912 44-08 15,569 2008 Ford F150 Truck 3644 62-08 22,361 2010 Toro Z Master G3 0942 5-10 9,318 2011 Jacobsen Turfcat Mower and Sweeper 1859 14-11 24,128 2013 Toro Mower 0314 42-13 51,058 2013 Cushman Haulster 1682 56-13 21,763 2014 EX-Mark Mower 4474 46-14 10,503 2015 Chevrolet Silverado 8436 68-15 25,580 2015 Jacobsen Turfcat Mower/Broom 1714 15-15 26,362
Engineering (6322) 2000 Ford F250 Pickup 0963 92-00 26,713 2001 Chevrolet 1500 Pickup 3142 96-01 18,481 2002 Ford F150 8482 34-02 16,034
Sports Center (5205) 2002 Olympia Ice Resurfacer 2304 43-02 61,148 2000 Chevrolet Truck 8557 52-00 19,202 Cub Cadet GSX 0120 6,649
Water (5012, 5013) 2004 Freightliner Tanker Truck - Plant 6588 28-04 101,391 2008 Ford F250 Truck 88884 40-08 18,269 2011 Ford F250 5938 33-11 23,878 2011 Ford F250 Truck 3003 61-11 20,192 44 City of White Bear Lake, Minnesota Statement of Capital Equipment by Department 2016 Dept. Department V.I.N. Number Cost
Sewer (5052) 2004 Ford F250 Pickup 3754 57-04 16,231 2006 Vacon Truck 4041 35-06 216,673 2007 Freightliner Truck 6223 22-06 120,287 2012 Ford F250 Pickup 2848 66-12 22,483
45 City of White Bear Lake Capital Improvement Funding For Budget Years 2016 - 2017
Capital purchases are essential to the City’s ability to deliver programs and services to its residents. Supplying police and fire protection, maintaining streets and parks, and providing water, sewer, waste disposal, sports center facilities, ambulance transportation, senior housing, and license application services all require substantial capital investments. These capital investments vary it type and value but each is important to the department making the purchase.
Capital expenditures for the City of White Bear Lake include the replacement of vehicles, equipment, building repairs, and infrastructure improvements that have an initial value of at least $500 and a useful like of at least two years.
The planned capital expenditures for the budget years 2016 – 2017 have been incorporated into the budget document. Purchases or projects which are included in this budget document as capital expenditures have cost estimates which can be reasonably obtained and justified. Each individual purchase or project will be evaluated at a subsequent date to determine if the purchase is necessary and if the cost is appropriate. At that time, the City Manager and City Council will review the information and decide if the item is approved for purchase. Once the approval is given the purchase can be made.
Many of the capital improvement items contained in the budget will produce operational savings; however, some of the items will require on-going operational costs. These operational savings or on-going costs cannot be expertly quantified until the following budget year. The operating budget impacts are expected to remain relatively unchanged, as the overwhelming majority of all capital replacements are funded by pre- established capital funding sources. The City does not anticipate any non-routine capital expenditures and expects that all capital purchases will be made on a regular schedule depending upon the item’s useful life at the time replacement is anticipated. Capital expenditures will not occur if the item’s useful life exceeds its estimated replacement life.
The following schedules details the impact of capital improvements on both the governmental and enterprises funds.
46 City of White Bear Lake Combined Statement of Capital Outlay for Governmental Funds N = New R = Replacement
2016 2017 Budget Budget City Hall R Municipal Bldg - Bear mural cleaning $ 3,000 $ - N Municipal Bldg - Council Chambers upgrades / security 4,000 R Municipal Bldg - Painting 5,000 5,000 R Municipal Bldg - Planning Department office remodel 20,000 R Municipal Bldg - Bollard replacement and maintenance 20,000 R Municipal Bldg - Atrium glass replacement 19,000 R Municipal Bldg - Front entry patio repair and replacement 25,000 R Municipal Bldg - Front entry drain tile and planter repair 25,000 R Municipal Bldg - Clock tower brick repair 17,000 R Municipal Bldg - North wall drainage correction 2,500 R Municipal Bldg - Main entry hardware upgrade 3,500 R Municipal Bldg - Skylight window sealing 1,000 R Municipal Bldg - Carillon chime renovation 5,000 R Municipal Bldg - Air system controller 33,000 R Municipal Bldg - Air system return 25,000 R Municipal Bldg - Landscaping renovation 35,000 R Equipment Acq - Computer / Office furniture replacement 50,000 55,000 R Equipment Acq - Licensing agreements 15,000 15,000 N Equipment Acq - Server operations 25,000 20,000 R Equipment Acq - Website renovation 21,000 N Equipment Acq - Laserfische 8,000 6,000 R Equipment Acq - Telephone system 75,000 50,000 R Equipment Acq - Chairs 13,700 6,400
Total City Hall 297,700 310,400
Police R Municipal Bldg - Carpeting in Investigations and hallway 20,000 15,000 R Municipal Bldg - Garage doors 10,000 N Municipal Bldg - Lockers for men's locker room 6,000 R Municipal Bldg - Roof top furnaces 10,000 19,500 R Municipal Bldg - Training room restroom renovation 15,000 N Municipal Bldg - Facility needs study 10,000 R Equipment Acq - Radar units 3,500 3,500 R Equipment Acq - Computer and office equipment 40,000 40,000 N Equipment Acq - Servers 20,000 20,000 R Equipment Acq - 800 MHZ Portable radios and equipment 32,000 64,000 R Equipment Acq - Laptop mounts 1,500 1,500 R Equipment Acq - Squad laptop computers 10,000 20,000 R Equipment Acq - Vehicles 111,900 120,000 R Equipment Acq - Squad microphones (7) 2,975 2,975 R Equipment Acq - Taser replacement (3) 5,000 N Equipment Acq - Use of force mats and equipment 5,000 R Equipment Acq - Stop sticks 1,700 N Equipment Acq - Body cameras 60,000
Total Police 251,875 419,175
47 City of White Bear Lake Combined Statement of Capital Outlay for Governmental Funds N = New R = Replacement
2016 2017 Budget Budget Fire R Municipal Bldg - Station 2 kitchen remodel $ 2,500 $ - R Municipal Bldg - Station 1 offices and hallway carpet 8,000 R Municipal Bldg - Station 1 lounge carpet 3,500 R Municipal Bldg - Station 1 landscaping 6,000 R Municipal Bldg - Station 1 furnace replacement 9,000 R Municipal Bldg - 1325 Birch Lake Blvd rental home work 6,000 R Equipment Acq - 800 MHZ Portable radios and equipment 62,100 62,100 R Equipment Acq - Mini thermal imaging cameras (2) 6,500 R Equipment Acq - Self contained breathing apparatus units 330,000 N Equipment Acq - SCBA unit fill station 47,000 R Equipment Acq - Hose replacement 2,000 2,000 R Equipment Acq - Air compressor 4,000 R Equipment Acq - Vehicles 98,000 R Equipment Acq - Engine #7 pumper truck 500,000 R Equipment Acq - Adapters, couplings, nozzles, flip tip (2) 3,000 3,000 R Equipment Acq - Combo spanner wrenches (55) 3,850 R Equipment Acq - Miscellaneous 2,000 2,000 R Equipment Acq - Supply lines 1,000 1,000 R Equipment Acq - Blitz fire nozzle 3,100
Total Fire 529,200 638,450
Public Safety (Police, Fire, Ambulance) R Equipment Acq - Emergency generator station 2 31,500 R Equipment Acq - 911 Dispatch telephone system 140,000 R Equipment Acq - Dispatch console equipment 190,000 R Municipal Bldg - Emergency siren warning 25,000
Total Public Safety 221,500 165,000
Building R Equipment Acq - Pick up truck 17,000
Garage N Equipment Acq - Grease pump 1,000 N Equipment Acq - Tire changer 5,000 N Equipment Acq - Laptop 5,000
Total Garage 11,000
48 City of White Bear Lake Combined Statement of Capital Outlay for Governmental Funds N = New R = Replacement
2016 2017 Budget Budget Streets N Equipment Acq - Ice maker $ 4,000 $ - N Equipment Acq - Table and stools 1,000 R Equipment Acq - Dump truck 185,000 R Equipment Acq - Bucket truck 85,000 R Equipment Acq - Pneumatic hammer for sign truck 1,650 R Equipment Acq - Tandem trailer 14,000 R Equipment Acq - Plate tamper 2,250 N Equipment Acq - Gas powered broom 500 N Equipment Acq - Gate valve adjusting tool 3,700 N Equipment Acq - Bucket for backhoe 1,500
Total Streets 278,400 20,200
Snow Removal R Equipment Acq - Plows 13,000 21,500
Parks N Equipment Acq - Storage locker for gas and chemicals 1,500 R Equipment Acq - Mower with three decks 80,000 N Equipment Acq - Walk behind mower 3,800 R Equipment Acq - Flail mower 9,300 R Equipment Acq - Tractor 59,500 N Equipment Acq - Chemical sprayer 10,000 R Equipment Acq - Aerator 10,500 R Equipment Acq - 12 foot trailer 10,500 R Equipment Acq - Backpack blowers 1,200 R Equipment Acq - Weed whips 1,000 N Equipment Acq - Heated tanker truck mirrors 2,500 N Equipment Acq - Pick up dump box 5,000 N Equipment Acq - Wood sander 2,000 N Equipment Acq - Fertilizer spreader 5,000 R Equipment Acq - Mower blade sharpener 1,500 N Equipment Acq - Beach drag equipment 7,000 R Equipment Acq - Pick up truck 1,725 29,000 R Equipment Acq - Bobcat with tracks 70,000 N Park Imp - Bossard Park improvements 5,000 N Park Imp - Ebba Park improvements 3,000 N Park Imp - Hidden Hollow Park improvements 3,000 R Park Imp - Lakewood Hills Park improvements 35,000 105,000 R Park Imp - Lions Park improvements 15,000 2,000 R Park Imp - Matoska Park improvements 5,000 65,000 R Park Imp - Podvin Park improvements 15,000 R Park Imp - Railroad Park improvements 6,000 2,000 R Park Imp - Rotary Park improvements 25,000 8,000 R Park Imp - Stellmacher Park improvements 15,000 R Park Imp - Veteran's Memorial improvements 30,000 20,000 N Park Imp - Memorial Beach improvements 110,000 25,000 R Park Imp - Yost Park improvements 45,000 R Park Imp - Miscellaneous improvements 25,000 30,000
Total Parks 49 420,825 484,200 City of White Bear Lake Combined Statement of Capital Outlay for Governmental Funds N = New R = Replacement
2016 2017 Budget Budget
Elections R Equipment Acq - $ 50,250 $ -
Marina R Capital Outlay - Dock system 110,000 455,000 R Capital Outlay - Boardwalk stair modification 10,000 120,000 455,000
Forfeiture R Capital Outlay - Equipment 17,000 N Capital Outlay - Protective equipment 9,200 R Capital Outlay - Speed monitoring equipment 7,800 R Capital Outlay - Building monitoring equipment 25,000
Total Forfeiture 42,000 17,000
Engineering N Equipment Acq - Robotic survey station 33,000 N Equipment Acq - GIS development 30,000 35,000 N Equipment Acq - GIS software 9,000
72,000 35,000 General R Municipal Bldg - Depot 5,500 R Municipal Bldg - Refuse enclosure 3,500 R Municipal Bldg - Counseling Center 33,000 R Municipal Bldg - Caboose 5,000 5,000
Total General 10,500 41,500
Totals $ 2,324,250 $ 2,618,425
50 City of White Bear Lake Combined Statement of Capital Outlay for Enterprise Funds N = New R = Replacement
2016 2017 Budget Budget Water R Capital Outlay - Gate valve replacement $ 20,000 $ 25,000 R Capital Outlay - Locator 3,500 N Capital Outlay - Hydrant repair tool 14,500 R Capital Outlay - Meter / interceptor 5,200 R Water Improve - Water Plant lime slaker improvements 15,000 R Water Improve - Water Plant fence improvements 5,000 R Water Improve - Water Plant brick work renovations 50,000 R Water Improve - Water Plant heating system 40,000 R Water Improve - Water Plant roof 10,000 R Water Improve - Water Plant garage 7,500 R Water Improve - Water Plant filter room painting 30,000 N Water Improve - Water Plant production meter 5,500 R Water Improve - Water Plant painting lime silo / CO2 tank 20,000 R Water Improve - Remote data recorder (SCADA) 25,000 50,000 R Water Improve - Water Plant interior tank inspections 4,500 R Water Improve - Water Plant pipe gallery improvements 6,000 R Water Improve - Water Tower 3M gallon improvements 8,500 R Water Improve - Well 3 property improvements 3,000 N Water Improve - Well 4 variable frequency drive 17,000
Total Water 212,700 152,500
Sewer N Capital Outlay - Lawnmower 700 N Capital Outlay - Vacuum truck computer and software 6,500 R Capital Outlay - Wire wheel root cutter 1,700 R Capital Outlay - Warthog nozzle replacement (2) 4,000 N Capital Outlay - Manhole debris catcher 600 R Capital Outlay - Pick up truck 28,000 R Capital Outlay - Pick up truck gate 4,000 R Capital Outlay - Lift station valve replacements 10,000 R Sewer Improve - Construction project sewer relining 73,000 100,000 R Sewer Improve - Bald Eagle Avenue pump replacement 15,000 R Sewer Improve - Lift station gate valve replacement 5,000 N/R Sewer Improve - Remote data recorder (SCADA) 25,000 50,000
Total Sewer 153,200 170,300
Ambulance R Capital Outlay - Station 2 kitchen remodel 2,500 R Capital Outlay - Station 1 repairs and painting 5,000 R Capital Outlay - Scuba dry suits (2) 5,400 5,200 R Capital Outlay - Dive rescue supplies and tools 10,000 5,000 R Capital Outlay - Rope rescue supplies and tools 1,500 1,500 R Capital Outlay - Radios and pagers 124,200 R Capital Outlay - Locking drug boxes 3,200
Total Ambulance 19,400 144,100
51 City of White Bear Lake Combined Statement of Capital Outlay for Enterprise Funds N = New R = Replacement
2016 2017 Budget Budget Pioneer Manor R Capital Outlay - Roof replacement $ - $ 83,000 R Capital Outlay - Attic insulation 12,000 R Capital Outlay - Rain gutters 9,000 R Capital Outlay - Shake replacement and soffitt repairs 9,000 R Capital Outlay - Fire suppression system lines 77,550
77,550 113,000
License Bureau R Capital Outlay - Counter chairs 1,300 R Capital Outlay - Office dividers and overhead storage bins 9,700
11,000
Totals $ 473,850 $ 579,900
52 53 54 55 56 57 58 59 60 61 62 Employee Recognition Program
Service Recognition Program The City of White Bear Lake Employee Recognition Program recognizes and shows appreciation for long-term full and part-time employment with the City of White Bear Lake. Staff with five or more consecutive years of service are recognized at five year service milestones. Recognition occurs at the beginning of the calendar year following the year in which the anniversary occurs.
Eligibility This policy applies to all full-time and part-time employees of the City. Employees are recognized for consecutive years of service based on the employment date in the City’s payroll system. The eligible employee must be in active employment on their service anniversary date in order to receive this award.
Procedure At the beginning of each year, employees who have reached a service anniversary during the calendar year prior will receive an award based on the number of years as follows:
5 Year: Silver Bear Lapel Pin
10 year: City emblem on either: 1. Lapel pin or tie tack - (gold filled) 2. Charm – (gold-filled)
15 year: Choice of: 1. Large Swiss Army Knife with city emblem 2. Leatherman Tool, engraved 3. City emblem charm necklace 4. White Bear Lake blanket 5. White Bear Plate
20 year: Choice of: 1. Signet ring with bear emblem 2. Choice of print: options provided by the City 3. Concrete decorative bear
25 year: Choice of: 1. Men’s or Women’s ID Bracelet with bear emblem 2. Pocket watch with emblem 3. Choice of print: options provided by the City 4. Concrete decorative bear
30 year: Mantle Clock
35 year: Table-top Bear Sculpture
(Employees may choose an award from selections for earlier milestones, if they wish).
63 64 FUND: General Fund (1000)
Activities and Responsibilities:
The General Fund accounts for revenues and expenditures necessary to provide the basic governmental services of general administration, police protection, fire protection, community development, and the public works activities of street maintenance, street lighting/signal operations, snow removal, and park maintenance. In the pages that follow the discussion of overall General Fund operations, the activities, responsibilities, significant budgetary issues, expenditure details, performance indicators/measurements, and goals/objectives are shown for each department.
Budget Summary:
The General Fund receives revenue from seven major funding sources, which are as follows:
1. Property Taxes: Taxes are applied to all general taxable property within the City’s boundaries. Two factors determine the amount of property tax revenue required to fund general operations: 1) availability of other revenue sources, 2) expenditure levels required to conduct City operations as directed by the Council.
Revenue Trends: The ultimate goal in setting the annual tax levy is to provide a high level of service to residents while keeping the amount assessed to properties as reasonable as possible. Finding the right balance between the two is challenging as the City must consider the outside influences of economic factors and policies affecting both the City and residents while reviewing the City’s revenues and expenditures.
Over the nine year period (2006 – 2015), the City’s tax levy remained basically unchanged. While the tax levy fluctuated during this period the 2006 and 2015 tax levies were identical. During that time, services were confined to what could be accomplished within the funding level. Any additional operational requirements were supported from the Employment Expense Fund through lower operational charges or direct transfers.
The 2016 tax levy acknowledges that additional resources through increased taxes is required to support current operations, infrastructure requirements and eliminate the fund’s reliance on assistance from other funds. The proposed levy amount is $5,173,000, which is a 4.99% increase from the previous year. The application of the calculation provides additional $246,000 resources.
The City Council’s revenue philosophy is to maintain a steady revenue stream, which eliminates wide fluctuations and provides residents with rational explanations for tax levy and service charge increases. The 2016 tax levy maintains this philosophy. Future state aid fluctuations will have to be offset by user fee increases, property tax increases, or service delivery reductions.
65 FUND: General Fund (1000)
Budget Summary (cont.):
2. Franchise Fees & Fines: Franchise fees are generated through the 1.5% fee imposed on all electricity consumptions within the city’s boundaries. Fine revenues are a portion of the payments made for state vehicle tickets issued in our jurisdiction and the City’s administrative tickets issued by City’s police officers. The City’s administrative tickets allow officials to impose a stern warning and consequence on an individual without issuing a Ramsey County ticket with a higher fine for the offense.
Revenue Trends: The annual electric consumption has fluctuated in the past year as residents strive to conserve energy in their daily lives. Though the amount collected in 2016 is less than the 2015 allocation, the payment is consistent with the 2014 revenue received. It is anticipated that the franchise fee will remain in the range experienced by the City in recent years. The 2017 budget expects a slight increase in the franchise fee collection to bring the payment amount back to an amount equal to what was actually received in 2015.
The estimates for the 2016 and 2017 fine revenues assume collections from both sources will remain consistent.
3. Business Licenses: The City requires the businesses operating in the activities of liquor sales, cigarette sales, entertainment operations, gambling activities, residential rental property owners before the business operations can commence. These license fees attempt to recover a portion of the administrative costs associated with monitoring the business activities.
Revenue Trends: The basis for the license fee is to cover the associated costs in monitoring the operations. The increase in business license revenues in previous years is due to an increase in licenses issued for these operations, not due to a rate change. The current fee schedule has not been adjusted since 2004. The 2017 budget assumes rate increases within this schedule to recover associated administrative costs.
4. Non-Business Licenses: The City requires businesses and residents planning building construction activities on their properties to obtain the necessary permits before the projects begin to ensure the plans follow State codes and City ordinances. Some of the permit fees are based on the valuation of the project, while other permits have a set fee.
Revenue Trends: Due to an increase in permitting activity permit revenues continue to grow on an annual basis, even though permit fees have not been adjusted since 2004. Since the City is close to full development, the development activities taking place in blighted areas are driving the higher revenues received.
66 FUND: General Fund (1000)
Budget Summary (cont.):
Building permit valuation is expected to exceed $43 million in 2016 and $35 million in 2017. The key redevelopment project currently occurring is the Tower Crossings senior living development on the north end of town with $16 million in construction valuation.
Ideally, the revenues received through the permit process cover the costs the City incurs to provide the project review and mandated inspection process. However, the cost of the providing the oversight services through the Planning Department and the Building Department is being partially subsidized. The fee structure will be reviewed and discussed with the City Council in 2017.
The 2017 Budget anticipates construction activity which is similar to 2016 activity. It is expected that the City will experience a gradual decrease in building activity in future years due to limited opportunities for new building expansion in the City.
The City issues two types of non-business permits that do not relate to construction activity. First, the animal permit revenues are received from residents when they license their dog and obtain an identification tag for the pet. Second, the launch fees reflect user payments received for utilization of the municipal boat launch at Matoska Park.
5. Intergovernmental: The City receives revenues from Federal, State and Local agencies for the support of general government operations that are accounted for in the General Fund. Of these funding sources, the primary support is the state aid allocated to the City as the Local Government Aid (LGA). The LGA program attempts to address the following five main program areas:
1. Increase funding 2. Create distribution stability 3. Create regional balance 4. Recognize the different needs of cities 5. Distribute aid based upon a “need” and an “unmet” need
Based on the state distribution schedule, the City has budgeted LGA revenue for 2016 and 2017 as follows:
2016 2017 General Fund $1,334,573 $1,456,765 Surface Water Protection Fund 100,000 86,937 Municipal Building Fund 108,165 Total 1,542,738 1,543,702
67 FUND: General Fund (1000)
Budget Summary (cont.):
The City has assigned the majority of the 2016 and 2017 LGA allocations to the General Fund. A smaller percentage of the 2017 allocation is assigned to the Surface Water Protection Fund because there are sufficient resources to meet projected expenditure requirements. The Municipal Building Fund will not receive a 2017 allocation because there are no major projects anticipated in 2017 or 2018.
Revenue Trend: It is expected that LGA funding will continue to remain constant in future years.
A portion of the State’s motor fuel excise tax funds the State Highway Aid allocation given to communities for highway maintenance and improvements. The City has assigned its entire 2016 allotment to the Interim Construction Fund to assist in financing a portion of this year’s street reconstruction program. The City has budgeted $210,000 of its 2017 allocation to the General Fund for highway maintenance.
The State’s Police and Fire Aid funding comes from the 2% surcharge applied to both automotive and property insurance coverages and is designed to help finance pension obligations for police officers and firefighters. The formula to allocate the Police Aid among communities is based proportionately on revenues received throughout the entire State. In contrast, the City’s Fire Aid distribution is based on the property liability insurance premiums imposed on properties within the White Bear Lake fire district.
The Legislature allocated nearly $5 million in direct payments to cities to offset additional police pension costs. The Fire Aid also increased, in part due to higher amounts collected through the surcharge paid by on property owner’s insurance coverages. It is expected that these funding levels will remain the next several years.
The local School District contributes support for two School Resource Officers assigned to the district’s high school and two middle schools, and for the DARE training programs to 5th grade students in the City’s elementary schools.
The City secured a “Staffing for Adequate Fire and Emergency Response (SAFER)” grant from the Department of Homeland Security for fiscal years 2016 and 2017. The grant provides partial funding for a recruitment and retention staff position to oversee the financial incentives offered in the grant to attract or retain volunteer department members. The City anticipates receiving $48,000 in both 2016 and 2017 to directly support the fire department’s program.
68 FUND: General Fund (1000)
Budget Summary (cont.):
Revenue Trends: The grant has provided the City the ability to expand and retain its volunteer staff. The grant expires as of December 31, 2017. At this time, it is unknown if there will be an opportunity to continue the funding for future years.
The City’s Police Department continues to participate in the Ramsey County Traffic Safety Initiative (RCTSI), which is a collaborative effort between all police agencies within Ramsey County. The two biggest components of the program are the DWI Saturation Patrols and the enhance enforcement waves which focus on seatbelt, speed and DWI enforcement with the goal of reducing traffic related deaths and injuries. The RCTSI program reimburses the City for the overtime charges due to our police officers’ participation in the programs. It is anticipated that revenue from the program will remain constant.
6. Charges for Service: This category reflects payments received by the General Fund from residents or other communities for services provided to them by the City. The majority of these items are contractual payments from other municipalities. The following list describes the nature of the significant payments:
Service Community Fire White Bear Township Fire Birchwood Fire Dellwood Fire Gem Lake Building Inspection Mahtomedi Fire Inspection White Bear Township Fire Inspection Gem Lake
Revenue Trends: The City has experienced stable revenue from service charges. The inspection service fees are based upon building activity within the two communities of White Bear Township and Gem Lake.
7. Miscellaneous Income and Transfers: Interest earnings and rental income are the most significant revenue items in the Miscellaneous Income category; however, donations and reimbursement accounts are also included in this area when monies are received.
Revenue Trends: The City’s ability to generate interest earnings directly corresponds to the Federal Reserve’s discount rate. Since the Federal Reserve has held the discount rate at.25% or lower for more than eight years the City’s interest earnings have decreased significantly during that time period. The Federal Reserve has publicly stated that it will increase interest rates in a very cautious and thoughtful process. Based upon current economic forecasts, it is expected that the Federal Reserve second rate adjustment could possibly occur in late 2016. The General Fund interest earnings are eliminated in the 2016 revised budget to reflect
69 FUND: General Fund (1000)
Budget Summary (cont.):
the market activity for the year. The 2017 Budget is estimated at a low level due to the uncertainty as to when the Federal Reserve will significantly adjust the discount rate.
The Water, Sewer, Refuse and License Bureau Funds contribute to the General Fund through internal transfers to cover administrative costs associated with the funds’ operations. In the past, a portion of some staff members’ time was allocated directly to the Refuse and License Bureau Funds for administrative work. During 2016, this practice was eliminated and these two Funds are now reimbursing the General Fund for the services through an internal transfer. This is consistent with how other enterprise funds’ administrative charges are handled. The Ambulance Fund transfer reimburses the General Fund for approximately 50% of the dispatch costs, the monthly Health Savings Account contribution for ambulance personnel, and the monthly life insurance costs for ambulance personnel. Any change to the Transfer amounts in this category would be offset by changes in other categories such as property tax collection.
Reserve:
The General Fund’s major revenue sources are property taxes and local government aid, which are received in July and December each year. Police State Aid which partially funds police officers’ pension costs become available in October. The gap between receiving these revenue sources and paying the City’s operating expenses is bridged by the General Fund cash flow reserve. The reserve fund is established at $3,245,000 to maintain a balance of approximately one-half of these revenue sources as follows:
Property Tax $4,813,000 Local Government Aid 1,456,765 Police Aid 220,000 Total 6,489,765
Reserves at 50% 3,244,883
Budgeted reserve 3,245,000
It has been the City’s practice to maintain a steady revenue stream, which eliminates wide fluctuations and provides residents with rational explanations for tax levy and service charge increases. The 2017 tax levy maintains this philosophy. Future state aid fluctuations will have to be offset by user fee increases, property tax increases, or service delivery reductions.
70 FUND: General Fund (1000)
Reserve (cont.):
The General Fund’s departmental expenditures are presented with a detailed description of purpose, performance indicators, and future goals. Performance indicators have been an integrated part of the budget process since 1999. This budget reports actual performance measurement results for 2014 and 2015, in addition to anticipated results for 2016 and 2017.
71 2017 General Fund Budget
Total Revenues $9,717,276
Property Taxes
Franchise Fees & Fines Licenses & Permits
Intergovernmental
Charges For Services Miscellaneous
Transfers In
Total Expenditures $9,642,381
General Government Public Safety
Public Works
General Services Transfers Out
72 General Fund Revenue Trend Analysis $12,000,000
$10,000,000
$8,000,000 Transfers In $6,000,000 Miscellaneous Charges for Services $4,000,000 Intergovernmental Licenses & Permits $2,000,000 Franchise Fees & Fines Property Taxes $- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2016 Revised 2016 73 General Fund Expenditure Trend Analysis $12,000,000
$10,000,000
$8,000,000 Transfers Out $6,000,000 General Services
$4,000,000 Public Works
Public Safety $2,000,000 General Government $- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2016 Revised 2016 74 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
GENERAL FUND FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenue: Operating Property taxes 4,212,367 4,506,871 4,500,000 4,569,000 4,813,000 Franchise fees & fines 430,594 407,010 425,000 387,575 415,000 Licenses & permits 575,525 743,511 515,550 639,000 719,100 Intergovernmental 2,253,382 2,075,589 2,290,973 2,120,573 2,434,765 Charges for services 462,528 450,493 463,250 456,000 478,000 Miscellaneous 74,742 72,027 173,360 68,710 121,411 Total operating revenue 8,009,138 8,255,501 8,368,133 8,240,858 8,981,276
Transfers In Water distribution 83,000 84,245 84,245 86,745 99,300 Water treatment 17,000 17,255 17,255 17,255 18,000 Sewer 84,000 85,260 85,260 87,760 103,300 Refuse 66,500 67,500 67,500 89,500 105,900 Ambulance 160,000 223,150 185,325 263,725 282,800 License Bureau 19,000 30,700 Employment Expense 110,000 150,000 110,000 75,000 Equipment Acquisition 21,000
Total transfers In 410,500 587,410 589,585 673,985 736,000
Total revenues 8,419,638 8,842,911 8,957,718 8,914,843 9,717,276
Expenditures: Operating General government 1,352,107 1,320,677 1,502,291 1,555,186 1,726,651 Public safety 5,361,414 5,485,879 5,698,573 5,690,123 6,030,969 Public works 1,458,171 1,392,710 1,587,956 1,568,871 1,745,956 General svc. / contingency 105,135 98,646 133,898 86,998 113,805 Total operating expenditures 8,276,827 8,297,912 8,922,718 8,901,178 9,617,381
Transfers Out Armory 12,000 35,000 35,000 30,000 25,000 Interim Construction 455,000 475,000 Total transfers out 467,000 510,000 35,000 30,000 25,000
Total expenditures 8,743,827 8,807,912 8,957,718 8,931,178 9,642,381
Reserve adjustment 35,000 75,000 215,000
Total expenditures & reserves 8,778,827 8,882,912 8,957,718 9,146,178 9,642,381
Revenues Over (Under) Expenditures & Reserves (359,189) (40,001) (231,335) 74,895
Fund Balance January 1 644,690 285,501 220,759 245,500 14,165
Fund Balance December 31 285,501 245,500 220,759 14,165 89,060
Reserves for operations 2,955,000 3,030,000 3,030,000 3,245,000 3,245,000
75 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
GENERAL FUND DETAIL OF REVENUE BY SOURCE
CODE 2014 2015 2016 2016 2017 NO. SOURCE ACTUAL ACTUAL ADOPTED REVISED BUDGET
General Property Taxes
Current ad valorem: 4015 Current $3,623,762 $3,805,290 $3,827,494 $3,891,494 $4,069,614 4040 Fiscal Disparities 618,342 643,852 647,506 647,506 713,386
Total Current ad valorem: 4,242,104 4,449,142 4,475,000 4,539,000 4,783,000
4025 Delinquent (27,094) 56,605 20,000 25,000 25,000 4030 Penalties and Interest (2,643) 1,124 5,000 5,000 5,000
Total General Property Tax 4,212,367 4,506,871 4,500,000 4,569,000 4,813,000
5095 Franchise Fee 287,937 300,471 300,000 287,575 300,000
Licenses and Permits
Business: 4305 Liquor, intoxicating 78,595 78,056 76,700 78,300 83,800 4307 Liquor, nonintoxicating 2,631 2,700 3,000 7,800 8,400 4309 Cigarette 2,550 2,400 2,550 2,700 2,900 4311 Entertainment 1,505 880 1,500 1,000 1,100 4315 Apartment Reg Fee 22,645 16,990 17,500 17,000 18,200 4317 General Contractor 7,150 11,804 7,000 11,000 11,800 4319 Solicitor 842 1,447 700 1,000 1,000 4321 Service Station 4,700 4,700 4,700 4,900 5,300 4323 Other 2,023 2,663 2,500 3,900 4,000 4325 Gambling permits 2,400 1,400 2,400 2,400 2,600
Total business 125,041 123,040 118,550 130,000 139,100
Non Business: 4405 Building 328,591 464,933 300,000 370,000 415,000 4415 Electrical 31,079 44,239 28,000 39,000 50,500 4420 Heating/Air Conditioning 45,689 56,521 36,000 55,000 58,000 4425 Plumbing 20,690 31,048 15,000 25,000 35,000 4430 Sewer & Water 2,635 2,962 1,500 2,000 3,500 4435 Sign 5,670 6,789 4,500 7,000 6,000 4437 Driveway 1,350 1,290 1,000 1,000 1,000 4345 Animal 5,780 3,689 2,000 1,000 2,000 4350 Other-Launch 9,000 9,000 9,000 9,000 9,000
Total non business 450,484 620,471 397,000 509,000 580,000
Total licenses and permits 575,525 743,511 515,550 639,000 719,100
76 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
GENERAL FUND DETAIL OF REVENUE BY SOURCE
CODE 2014 2015 2016 2016 2017 NO. SOURCE ACTUAL ACTUAL ADOPTED REVISED BUDGET
Fines
4510 County $121,242 $89,388 $105,000 $85,000 $100,000 4520 Administrative 21,415 17,151 20,000 15,000 15,000
Total fines 142,657 106,539 125,000 100,000 115,000
Intergovernmental Revenue
4624 State Local Govt Aid 1,324,283 1,334,540 1,334,573 1,334,573 1,456,765 4626 MN State Aid Street Maint 210,000 210,000 4630 State Police Relief Aid 210,709 219,993 220,000 221,000 220,000 4632 State Fire Relief Aid 216,807 228,853 230,000 231,500 230,000 4636 911 Distribution 33,849 33,849 32,000 34,000 34,000 4644 State Aid Other-Post Board 8,695 9,329 8,000 9,000 9,000 4662 County Aid-other 2,094 1,163 3,500 3,500 3,500 4662 Other - Police Services 4,875 6,323 6,000 6,000 6,000 4662 Other - Police Services 30,000 30,000 30,000 30,000 30,000 4682 Other - highway maintenance 1,000 2,737 1,400 3,000 1,000 4666 Other - School District - Resource Officer 136,500 139,000 139,000 139,000 143,000 4604 Other - Grant - Fire/Police Rem. 8,575 22,368 8,500 16,000 8,500 4604 Other - Grant - Safe & Sober 88,261 47,434 20,000 45,000 35,000 4604 Other - Grant - Recruitment 187,734 48,000 48,000 48,000
Total Intergovernmental 2,253,382 2,075,589 2,290,973 2,120,573 2,434,765
Charges for Services
4807 Cust Service Taxable 55 140 250 250 250 4809 Cust Service NonTaxable 25,676 20,523 18,000 21,000 18,250 4819 Charges to other Dept 6,874 6,036 7,000 3,000 7,000 4832 Fire Service 284,002 290,603 290,000 295,000 305,000 4834 Police Service 10,617 15,165 7,500 14,000 7,000 4842 Misc Public Works 21,537 2,008 15,500 4,000 15,500 4875 Misc Current Services 35 40 4845 Inspection services 113,732 115,978 125,000 118,750 125,000
Total Charges for Services 462,528 450,493 463,250 456,000 478,000
77 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
GENERAL FUND DETAIL OF REVENUE BY SOURCE
CODE 2014 2015 2016 2016 2017 NO. SOURCE ACTUAL ACTUAL ADOPTED REVISED BUDGET
Miscellaneous Revenue
4955 Interest $110,000 $51,000 4975 Rental Income 68,125 66,225 58,000 65,000 65,000 5010 Sale of Property 1,091 318 2,000 2,000 2,000 4985 Fire dedicated fees 700 4990 Donations 50 3,000 1,500 1,500 5360 Refunds/Reimbursements 5,476 1,784 3,360 210 1,911 5360 Refund Insurance Proceeds
Total Miscellaneous 74,742 72,027 173,360 68,710 121,411
Transfers
Administrative Charge 5205 Water Distribution 83,000 84,245 84,245 86,745 99,300 5205 Water Treatment 17,000 17,255 17,255 17,255 18,000 5205 Sewer 84,000 85,260 85,260 87,760 103,300 5205 Refuse 66,500 67,500 67,500 89,500 105,900 5205 Ambulance 160,000 223,150 185,325 263,725 282,800 5205 License Bureau 19,000 30,700 5205 Equipment Acquistion 21,000 5205 Employment Expense 110,000 150,000 110,000 75,000
410,500 587,410 589,585 673,985 736,000
TOTAL GENERAL FUND 8,419,638 8,842,911 8,957,718 8,914,843 9,717,276
78 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
GENERAL FUND SUMMARY OF EXPENDITURES BY DEPARTMENT, DIVISION AND ACTIVITY
2014 2015 2016 2016 2017 ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
Legislative $125,461 $106,839 $145,317 $138,185 $144,274
Department of Administration Administration 216,562 221,177 239,760 274,082 316,828 Finance 449,841 471,023 488,256 513,384 547,361 Legal 49,318 51,506 56,669 55,669 59,804 City Hall 181,420 172,944 190,777 185,507 225,370 Elections 53,694 13,563 65,408 76,519 51,027 Planning 275,811 283,625 316,104 311,840 381,987
Total Administration 1,226,646 1,213,838 1,356,974 1,417,001 1,582,377
Department of Public Safety Police 3,344,136 3,465,977 3,551,273 3,581,561 3,844,514 Fire 915,563 888,497 977,665 936,855 1,035,660 Dispatch 483,767 515,966 521,513 501,589 479,357 Prosecution 148,583 137,211 137,130 151,080 146,188 Animal Control 13,794 14,497 17,670 16,625 18,115 Emergency Preparedness 14,926 9,404 18,449 12,799 16,499 Building & Code Enforcement 440,645 454,327 474,873 489,614 490,636
Total Public Safety 5,361,414 5,485,879 5,698,573 5,690,123 6,030,969
Department of Public Works Garage 170,934 Streets 467,028 519,127 550,754 544,831 500,193 Snow / Ice Removal 283,412 133,084 220,974 205,876 202,973 Street Lighting & Signals 172,870 164,163 190,309 180,037 193,159 Parks 534,861 576,336 625,919 638,127 678,697
Total Public Works 1,458,171 1,392,710 1,587,956 1,568,871 1,745,956
Non-Departmental General Services 25,000 2,500 15,000 Lake Conservation District 35,316 35,347 35,205 35,205 34,776 Northeast Youth & Family Svc. 69,819 59,299 49,293 49,293 39,029 Senior Survey 4,000 Contingency 24,400 25,000
Total Non Departmental 105,135 98,646 133,898 86,998 113,805
Total operational expenditures 8,276,827 8,297,912 8,922,718 8,901,178 9,617,381
Transfers Armory 12,000 35,000 35,000 30,000 25,000 Interim Construction 455,000 475,000
Total Transfers 467,000 510,000 35,000 30,000 25,000
Total General Fund 8,743,827 8,807,912 8,957,718 8,931,178 9,642,381
79 Department: Legislative (1010)
Fund: General (1000)
Department Activities and Responsibilities:
The City Charter grants all legislative powers of the City to the City Council, which consists of a mayor and five council representatives. These positions formulate City policies, enact legislation, adopt the annual budget, implement revenue controls, fund appropriations, approve levy taxes, and provide external auditing. The mayor also appoints members to advisory boards and commissions and performs other responsibilities assigned by the City Charter.
The City is divided into five wards for election purposes. The mayor is elected at large by all wards for a four-year term. The five-member council also serves for four year terms, with one member selected from each of the five city wards. The current mayor and city council’s monthly compensation rates are $800 or $625, respectively, as of January 2016.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Mayor 1.00 1.00 1.00 1.00 1.00 Council Member 5.00 5.00 5.00 5.00 5.00 City Clerk .65 .65 .65 .50 .50 Total Legislative 6.65 6.65 6.65 6.50 6.50
Budget Summary:
As shown in the Department Staff chart above, the secretary position’s time allocation to this department has decreased from previous City Clerks. During 2016, the City’s management team began looking for options to increase efficiencies in daily operations and utilize staff members’ talents as best as possible.
One area in the review involves the preparation of City Council’s bimonthly meeting minutes. Through the advancements in technology, there is an option to contract the typing services of a professional service allowing our employee a chance to work on other projects needed in the department. The reduction in the Personal Services section from the re-allocation of time spent is off-set by an increase in the Professional Services to fund the outside assistance in council meeting minute preparation services.
The Other Supplies account includes costs associated with the annual volunteer recognition event and the longevity service awards given to long-term employees for their five year employment milestones at the annual employee recognition lunch. Diligent planning by staff members allows the City to host two nice appreciation events that recognize people for their commitment and help in making our programs work at a
80 Department: Legislative (1010)
Fund: General (1000)
Budget Summary (cont.):
The Advertising budget continues to support local non-profit organizations and show community spirit through promotional efforts in place since 2013.
Providing quality training opportunities to employees benefits the City through resources to improve their skills and an exposure to new ideas and solutions. The Training budget includes funding for the mayor and council members to attend conferences and work sessions they believe will help them in their duties in serving the community.
The 2016 Adopted Budget for Contracted Services included an allocation for the City Council to host a Strategic Planning session with the staff and community stakeholders to identify longer range community goals. Through the process, the participants help create a plan of how the City will address these key elements and identify strategies or policy choices that should be adopted by the City for a positive outcome. A comprehensive visioning process is now anticipated for 2018 after completion of the City’s Comprehensive Plan development process in 2017.
The 2017 Budget continues the department’s operations at levels similar to the 2016 Revised Budget. The Professional Services budget increases above the 2016 level as the estimate includes the cost of preparing the bi-weekly City Council minutes for the entire year. The Training budget maintains the emphasis on educational opportunities for staff and contains additional allocations for a State or National conference attendance for council members.
The Subscriptions and Dues account includes the following memberships and appropriations:
Item 2016 2017 League of Minnesota Cities $18,300 $18,300 Association of Metropolitan Municipalities 8,000 8,050 Chamber of Commerce 550 550 Ramsey County League of Local Governments 1,050 1,050 Total $27,900 $27,950
81 Department: Legislative (1010)
Fund: General (1000)
Goals:
I. Provide leadership and sound public policy resulting in protection and improvement of the City’s quality of life.
II. Maintain communications with City residents through meetings and printed/electronic mediums.
III. Maintain strong cross jurisdictional relationships with neighboring communities and local school districts.
IV. Continue surveying the impact of development north of the City and address issues before problems occur.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of City Newsletters 2 2 2 2
Number of Public Information Forums 7 7 12 12
Number of Meetings with Local 9 9 20 9 Businesses and the School District to Nurture Common Goals
82 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Legislative General Government General Mayor & Council 1000 - 1010
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 69,944 48,381 80,073 75,653 76,842 6117 Overtime-reg. employees 515 29 1,500 500 500 6119 Salaries-temp. employees 2,082 6122 PERA 2,549 1,027 2,450 2,180 2,270 6124 FICA/Medicare 5,316 3,848 5,152 5,830 6,000 6128 Insurance contrib. 3,393 3,395 3,565 3,565 3,725 6138 Worker's compensation 296 295 310 635 665
Total Personal Services 82,013 59,057 93,050 88,363 90,002
SUPPLIES 6210 Office supplies 65 350 300 300 6250 Other supplies 5,622 5,157 4,610 5,100 5,100
Total Supplies 5,622 5,222 4,960 5,400 5,400
OTHER SERVICES & CHARGES 6401 Professional services 1,240 3,495 1,200 4,600 6434 General Liab. insurance 2,060 2,092 2,092 2,092 2,092 6445 Postage 440 16 950 400 500 6449 Inhouse printing 686 896 1,500 1,200 1,500 6450 Outside printing 2,608 3,095 2,900 3,000 3,000 6455 Legal notice publishing 1,521 1,171 1,700 1,600 1,700 6460 Subscriptions/memberships 26,794 27,780 27,480 28,730 29,050 6470 Training 1,977 2,672 3,610 4,180 4,680 6486 Mileage 500 20 100 6492 Advertising 500 675 825 1,100 750 6560 Other contractual svc 668 5,750 900 900
Total Other Services and Charges 37,826 42,560 47,307 44,422 48,872
Total 125,461 106,839 145,317 138,185 144,274
83 Department: Administration (1020)
Fund: General (1000)
Department Activities and Responsibilities:
The City Manager's Office provides general administrative services to ensure all City Council policies and directives are implemented. In accordance with the City’s Charter and Municipal Code, the City Manager oversees enforcement of the City Council's ordinances and resolutions, appointment of City employees, preparation and application of the Council’s adopted budget, labor relations, oversight of the expenditure of funds and control of all City departments.
In addition to the duties listed above, other responsibilities include: acting as a liaison between the City Council, its advisory boards, commissions and the City staff; preparation of agenda materials and recommendations for Council meetings; preparation of regular and special management reports; processing citizen inquiries and service requests; working with other governmental agencies including the Metropolitan Council, municipal leagues, federal, state, and county governments; representing the City at meetings and conferences; and serving on committees as directed. The City Clerk functions are performed for the City through staff in this department.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget City Manager 1.00 1.00 1.00 1.00 1.00 Assistant City Manager .30 .30 .30 .90 .90 City Clerk .25 .25 .35 .40 .40 Total Administration 1.55 1.55 1.65 2.30 2.30
Budget Summary:
The 2016 year has been one of change in this department as the City welcomed in a new City Manager for the first time in 31 years. The new manager is excited to expand on the solid base the City has operated with for many years.
As listed in the chart above, the Assistant City Manager and City Clerk positions were previously assigned responsibilities in multiple departments within the City. To correctly show the costs associated with each department, their salary and benefit amounts were allocated to each department based on the percentage of their position’s responsibilities within each department. To simplify the accounting process and provide easier cost analysis, the two staff members’ time allocations were moved to this department in the 2016 Revised Budget. The other funds utilizing their services will now reimburse the General Fund for their administrative costs through an operating transfer.
84 Department: Administration (1020)
Fund: General (1000)
Budget Summary (cont.):
With this change in accounting practice, the Revised 2016 Budget significantly increases above the 2016 Adopted Budget; however, there is no impact on the General Fund since the increased expenditures are off-set by the incoming transfers from the other Funds.
The increase in amounts requested for the 2016 Subscriptions account, the Training account and the Travel account are all related the change in how the Assistant City Manager’s position is accounted for in our finance system. Previously, these budget estimates were lower because a portion of these expenditures were budgeted in the other funds to follow the employee’s time allocation. As stated before, while these costs are increasing the City Manager’s budget, the overall General Fund budget is not increasing because the other funds are reimbursing the General Fund through the operating transfer. The City Manager and Assistant City Manager both participate in separate leadership management groups to allow an intentional opportunity to connect with other municipal leaders and expand their skills. These opportunities are included in the Training account budget.
The Advertising budget contains an allocation for the hiring costs associated with filling the Assistant City Manager’s position when the previous assistant was hired as the new City Manager as of January 1, 2016.
The 2017 Budget increases as the Assistant City Manager’s position is funded for the entire year. The Training budget estimate continues to support conference attendance and educational opportunities for staff.
Goals:
I. Provide strong leadership to the City’s administrative operations and encourage cooperative decision making among administrative staff.
II. Maintain responsiveness to citizen inquiries about City issues and services.
III. Provide thorough information to the Mayor and City Council concerning municipal operation and well-reasoned alternatives for public policy decisions.
IV. Promote high levels of performance, innovation, and enthusiasm within the City’s organization.
V. Maintain the per capita cost of General Fund services below the average of metropolitan cities with populations ranging from 20,000 to 40,000.
VI. Revise the City’s website to help staff respond to on-line inquiries.
85 Department: Administration (1020)
Fund: General (1000)
Performance Indicators: 2014 2015 2016 2017 Actual Actual Budget Budget Annual General Fund expenditures at or less Achieved Achieved Expected Expected than appropriation
Designated policies of the City’s strategic plan Yes Yes Yes Expected have been met or are on schedule to be met.
Number of resolutions prepared 196 203 200 200
86 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General City Manager 1000 - 1020
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 167,810 169,785 184,458 211,052 247,432 6119 Salaries - temp. employees 1,588 6122 PERA 12,468 13,153 13,840 15,830 18,560 6124 FICA/Medicare 11,918 12,006 14,110 16,145 18,930 6128 Insurance contributions 8,100 8,613 9,049 9,049 9,455 6138 Workers compensation 705 749 787 1,615 1,700
Total Personal Services 201,001 205,894 222,244 253,691 296,077
SUPPLIES 6210 Office supplies 1,559 570 600 600 600 6220 Equipment supplies 59 100 100 100 6250 Other supplies 31 422 100 100 100 6280 Books & periodicals 150 150 150
Total Supplies 1,590 1,051 950 950 950
OTHER SERVICES & CHARGES 6401 Professional services 54 134 100 100 100 6411 Telephone 1,263 1,319 1,350 1,350 760 6412 Cellular phone 458 717 1,200 1,100 1,100 6434 General Liab. insurance 1,911 1,941 1,941 1,941 1,941 6445 Postage 49 359 450 450 500 6449 Inhouse printing 744 567 1,000 750 900 6450 Outside printing 63 133 100 200 200 6460 Subscriptions/memberships 1,261 1,348 1,325 1,700 1,700 6470 Training 3,547 2,735 4,400 6,000 7,000 6485 Travel/allowance 4,140 4,140 4,500 5,200 5,400 6492 Advertising 446 819 450 6505 Equipment maint. service 35 20 200 200 200
Total Other Services and Charges 13,971 14,232 16,566 19,441 19,801
Total 216,562 221,177 239,760 274,082 316,828
87 Department: Finance (1030)
Fund: General (1000)
Department Activities and Responsibilities:
The Finance Department manages the financial reporting, budgeting, utility billing, accounts payable, accounts receivable, special assessments, payroll, insurance administration, public improvement financing, investments, debt management and economic development reporting duties for the City. The Finance Department also assists the City Manager in providing internal auditing of the municipal operations and reporting to the City Council.
The City is a member of Local Government Information Systems (LOGIS), a thirty-four city consortium formed to provide a cost-effective financial reporting system option for local governments. LOGIS supplies the City with computer hardware and software for the City’s financial, payroll, human resources, and utility billing systems.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Finance Director 1.00 1.00 1.00 1.00 1.00 Asst. Finance Director .90 .90 .90 1.00 1.00 Accounting Clerks 3.00 3.00 3.00 3.00 3.00 Total Finance 4.90 4.90 4.90 5.00 5.00
Budget Summary:
The 2016 Revised Budget increases above the Adopted Budget as the permanent responsibilities assigned to the Finance Director, Assistant Finance Director and Payroll Clerk expand to help improve operating efficiency and the flow of information through the department. The Assistant Finance Director position now offers supervision and support to the License Bureau operations. Though the additional compensation for these duties increases the Finance Department’s expenditures, the License Bureau reimburses the General Fund for the assistance through an operating transfer. The Payroll Clerk position continues to evolve as the Human Resource tasks related to job vacancies, hiring processes and employee leaves are merged into the payroll administration duties. This transition simplified many tasks and has been positive for both supervisors and employees as one person can handle the questions and coordinate the efforts to ensure the payroll and related benefits are handled properly.
The 2016 Revised Budget also adjusts the workers’ compensation coverage allocated to the department. In past years, the balance in the Employment Expense Fund helped subsidize this benefit for employees.
88 Department: Finance (1030)
Fund: General (1000)
Budget Summary (cont.):
As management removes the General Fund’s reliance on assistance from the Employment Expense Fund, each department begins to contribute their share of the actual amount needed to support the expenditures.
The reduction in the Training expenditures budget amount is possible because none of the department staff members were able to attend the National Government Finance Officers Association (GFOA) annual conference during the year. The adopted budget also included funding for both the Finance Director and Assistant Finance Director to attend the annual Minnesota GFOA conference. To capitalize on training opportunities for the department, the Finance Director attended the MN GFOA state conference and the Assistant Finance Director participates in a metro area leadership group to connect with other business managers and focus on improving skills. Funding is also available for other staff members to attend computer or accounting classes to help improve processes in their daily job duties.
As the department continues to evaluate the staff responsibilities and create efficiencies, the review process extends to the department’s office equipment to make sure it can meet the needs of the staff. During recent years, efforts have focused on improving the digital storage and the electronic transfer of documents to save money on printing supplies and equipment repair. Through the evaluations, the aging printer was replaced with a device that can print, copy and scan documents. The monthly lease charge for unit replaces the cost for supplies and repairs paid on the old machine.
In the 2017 Budget, the Personal Services expenditure section anticipates a full staffing capacity for the year with employees continuing the additional responsibilities added to the three positions. The Assistant Finance Director position also returns to full time status after many years of reduced hour work weeks.
Additional monies in the Data Processing account anticipate increases in the annual user fees from LOGIS for the hardware and finance software used by the department. The Subscriptions budget amount includes funding for a two year subscription to a daily financial publication which renews on odd years.
The Training budget provides allocations for the Finance Director to attend the National Government Finance Officers Association’s annual conference in Denver, Colorado, two staff members to attend the State Government Finance Officers training conference in northern Minnesota, and additional computer programs training classes for staff.
89 Department: Finance (1030)
Fund: General (1000)
Budget Summary (cont.):
The Contracted Services budget estimate increases dramatically in 2017 to provide improved customer service through credit card acceptance and online transaction processing via the City’s website. The first phase of the project began in 2016 with online building permit applications for permits that do not require a plan review for approval. The project continues in 2017 with the implementation of an online reservation system for residents to use for programs such as park rentals, skid/mooring rentals, and registrations. The fees for the services will be recorded in the Finance department budget to simplify the monitoring process since so many departments will benefit from the new technology. These features do increase the expenditures; however, the benefits of using the systems allow for greater employee productivity and provide customers with ease of service.
Goals:
I. Continue to expand the acceptance of credit card payments in departments for transactions in City Hall and through the City’s webstore.
II. Help staff members in other departments understand proper invoice coding to correlate with their budget documents.
III. Utilize the inquiry and reporting functionality available through the GL Inquiry software system in general finance, payroll and accounts payable.
IV. Maintain the City’s bond rating through strict adherence to the City’s Financial Policy and regular reporting to Mayor and City Council.
Performance Indicators:
2014 2015 2015 2016 Actual Actual Budget Budget Percent of investments made with a 17% 45% 55% 50% rate of return at 65 basis points higher than the 90-day Treasury Bill rate
Vendor sub-ledgers maintained 10 10 10 10
Number of data input errors 441 269 230 215
GFOA awards received for Financial 2 2 2 2 Reporting and Budgeting
90 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General Finance 1000 - 1030
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 308,920 327,546 335,007 352,092 365,426 6117 Overtime-reg. employees 1,875 258 1,000 1,000 6122 PERA 22,609 24,861 25,125 26,485 27,410 6124 FICA/Medicare 24,149 25,063 25,630 27,015 27,955 6128 Insurance contrib. 25,578 25,578 26,872 26,872 28,085 6138 Worker's Compensation 2,224 2,225 2,337 7,490 7,865
Total Personal Services 385,355 405,531 414,971 440,954 457,741
SUPPLIES 6210 Office supplies 2,979 2,013 2,845 2,400 2,400 6250 Other supplies 200 50 50 100 6295 Small tools 152 175 200 200
Total Supplies 3,131 2,213 3,070 2,650 2,700
OTHER SERVICES & CHARGES 6401 Professional services 2,605 2,825 2,975 3,000 5,025 6402 Data processing 37,790 39,800 42,800 43,000 48,750 6411 Telephone 1,742 1,821 1,900 1,900 1,100 6434 General Liab. insurance 5,149 5,230 5,230 5,230 5,230 6445 Postage 3,585 3,585 3,200 3,000 3,000 6449 Inhouse printing 656 591 800 700 800 6450 Outside printing 3,215 1,951 2,950 2,900 3,100 6455 Legal notice publications 2,702 3,351 2,700 3,100 3,100 6460 Subscriptions/memberships 492 1,332 1,020 1,000 1,900 6470 Training 1,756 1,277 4,150 1,200 4,300 6485 Travel Allowance 1,300 1,300 1,650 1,550 1,700 6492 Advertising 185 6505 Equipment maint. service 34 20 490 1,600 2,000 6560 Other contractual svc 144 196 350 1,600 6,915
Total Other Services and Charges 61,355 63,279 70,215 69,780 86,920
Total 449,841 471,023 488,256 513,384 547,361
91 Department: Legal – Counselor (1040)
Fund: General (1000)
Department Activities and Responsibilities:
The City does not have legal counsel on staff; therefore, the legal counsel representation at City Council meetings and assistance for drafting ordinances, resolutions, negotiation on development projects, improvement projects and employment issues are contracted through a law firm specializing in these areas.
Budget Summary:
The City currently designates Roger Jensen and the firm of Miller O’Brien Jenson, PA as its counselor for corporate legal services. Pursuant to the City Charter, the appointment extends for a period of one year and expires each January. Currently, a monthly retainer of $4,084 is paid for corporate legal services covered under the retainer agreement. Any projects that are not covered under the corporate legal retainer are billed to the City at the law firm’s staff person’s hourly rate. Non-retainer charges, such as those for public improvements and redevelopment projects, are charged directly to those activities.
The following chart illustrates the types of services provided by the legal counsel and the amount paid for the services. The 2015 information is for the entire year, the 2016 information is through August.
2015 2016 General Fund corporate legal services $50,351 $29,637 Employment expenses 3,840 Police 1,201 1,380 Business contract administration 3,420 3,222 Economic Development expenses 6,983 7,371 Water lawsuit 7,093 8,710 $72,888 $50,320
Total payments to the legal firm for the General Fund and other activities for the past four years and the current year to date are shown below.
2012 2013 2014 2015 2016* Counselor $62,555 $79,868 $102,942 $72,888 $50,320
*Partial year (January – August)
92 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General Legal Counselor 1000 - 1040
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ OTHER SERVICES & CHARGES 6401 Professional services 47,675 49,837 55,000 54,000 58,135 6434 General Liab. insurance 1,643 1,669 1,669 1,669 1,669
Total Other Services and Charges 49,318 51,506 56,669 55,669 59,804
Total 49,318 51,506 56,669 55,669 59,804
93 Department: City Hall (1050)
Fund: General (1000)
Department Activities and Responsibilities:
The City Hall department manages the costs for central supplies, utilities, and maintenance services for the City’s primary administrative office building. The City’s main receptionist position and a portion of the Information Technology (IT) coordinator position appear in this activity as all departments in City Hall benefit from the position’s expertise and responsibilities.
Department Staff: 2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Receptionist 1.00 1.00 1.00 1.00 1.00 IT Coordinator .40 .40 Total City Hall 1.00 1.00 1.00 1.40 1.40
Budget Summary:
Technology has become integral to the City’s daily operations. The City has contracted with Local Government Information Systems (LOGIS) for computer and information technology support since 1999. This structure has worked well and has allowed the City to receive needed support without adding an IT position to the staff.
In 2016, a retirement in the police department allowed management to evaluate the department’s structure, duties of the vacated positon, and the City’s technology needs before filling the vacancy. With the increasing demands of new technology, responsibilities of this position were redefined and an IT coordinator position was created. A portion of the costs for the position are added to the City Hall budget to reflect the work the staff member will do to assist employees outside of the Public Safety business. This change allows for onsite assistance in computer and technology issues without increasing the staff count to create a new position. The 2016 Personal Services expenditures include a partial year of funding for the IT coordinator position.
As the department continues to evaluate the staff responsibilities and create efficiencies, the review process extends to the department’s office equipment to make sure it can meet the needs of the staff. During recent years, efforts have focused on improving the digital storage and the electronic transfer of documents to save money on printing supplies and equipment repair. Through the evaluations, the aging main copier for the building was replaced with a device that can print, copy, scan and fax documents. The monthly lease charge for unit replaces the cost for supplies and repairs paid on the old machine in the Equipment Maintenance Account.
The Building Maintenance budget increases to address issues with the two water fountains in the building and update paint in areas that need restoration.
94 Department: City Hall (1050)
Fund: General (1000)
Budget Summary (cont.):
The 2017 Budget increases above the 2016 Revised Budget as the IT Coordinator position is funded for the full year. Though this change does increase the expenditures in this department, there is a reduction in the salaries and benefits assigned to the Police and Dispatch departments, where the previous position was recorded.
The technology improvements continue in 2017 with the implementation of a new Voice Over Internet Protocol (VoIP) telephone system. This change from digital lines through the State of Minnesota’s Centrex system will offer a savings in monthly line charges and improved service for internal and external customers. It is anticipated that the purchase of this new phone system will pay for itself through monthly savings within 4 years.
The Building Maintenance budget estimates expenditures at levels consistent with previous years and includes funding for additional restoration painting projects.
Capital Outlay:
As the City Hall building continues to age the requirement for maintenance and system replacements remain a high priority to preserve the building and surrounding areas. Anticipated projects are added to the budget each year to plan for the work; however, before the scheduled repairs take place, the projects are reviewed again to re-prioritize the needs based on updated assessments. Therefore, from year to year items included in the budget could be moved to a future date depending on the re-prioritization of other needs. The following chart details how this process is affecting the 2016 and 2017 budgets.
2016 2016 2017 Item Adopted Revised Proposed Air system return $ 50,000 $ - $ 25,000 Air system controller 33,000 Landscaping renovation 35,000 Bollard replacements and maintenance 20,000 20,000 Atrium glass replacement 11,000 19,000 Front entry patio, drain tile and planter repair 50,000 50,000 Clock tower brick tuck work 17,000 17,000 North wall drainage correction 2,500 2,500 Main entry hardware upgrade 3,500 3,500 Skylight window sealing 1,000 Carillon chimes renovation 5,000 Council chamber upgrades and mural cleaning 13,000 7,000 Painting 5,000 5,000 Planning office space remodel 20,000 Total 167,000 111,000 137,000
95 Department: City Hall (1050)
Fund: General (1000)
Capital Outlay (cont.):
The Equipment Acquisition Fund provides funding for routine replacement of computer equipment, licensing agreements and server operations. Staying consistent with the strategy to improve office efficiencies and employee productivity, this fund also includes allocations for the implementation of the Laserfische document imaging system and the purchase of a new Voice Over Internet Protocol (VoIP) telephone system to replace the City’s aging system that is currently in place.
The fund also includes an estimate to continue the replacement of employee and visitor chairs within the building.
Goals:
I. Continue to provide convenient meeting space for civic organizations and maintain compliance with City Hall protocols.
II. Maintain appearance of City Hall in a manner that sets quality standards for the community.
III. Evaluate maintenance practices and uses of City Hall and take necessary action to improve services.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of community organization meetings held 395 403 415 415 in complex
Number of facility condition related accidents 0 0 0 0
Number of problems related to community 0 0 0 0 organizations using public meeting facilities
96 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General City Hall 1000 - 1050
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 44,478 43,995 45,003 56,064 78,797 6119 Salaries-temp. employees 2,500 6122 PERA 3,196 3,299 3,375 4,205 5,910 6124 FICA/Medicare 3,182 3,047 3,635 4,290 6,030 6128 Insurance contrib. 5,220 5,220 5,484 5,985 7,140 6138 Worker's compensation 454 454 477 980 1,030
Total Personal Services 56,530 56,015 60,474 71,524 98,907
SUPPLIES 6210 Office supplies 7,130 6,539 8,000 7,700 7,700 6220 Equipment supplies 569 461 950 950 950 6240 Building supplies 5,922 2,910 6,000 4,000 7,000 6250 Other supplies 2,782 1,896 1,800 2,000 2,000 6295 Small tools (70) 300 300 300
Total Supplies 16,403 11,736 17,050 14,950 17,950
OTHER SERVICES & CHARGES 6401 Professional services 18 18 100 100 100 6402 Data processing 16,930 18,182 21,000 14,925 21,500 6411 Telephone 9,248 9,296 9,700 9,700 5,500 6422 Electric 15,633 13,744 16,000 13,500 15,500 6423 Natural gas 4,898 3,911 4,600 4,100 4,100 6434 General Liab. insurance 9,854 10,009 10,009 10,009 10,009 6436 Equipment Liab. insurance 299 304 304 304 304 6445 Postage 5,010 2,500 2,500 2,700 6450 Outside printing 42 1 100 100 100 6460 Subscription/memberships 180 25 195 195 200 6470 Training 23 6505 Equipment maint. service 5,828 4,743 6,045 4,800 4,300 6515 Building maint. service 8,320 6,704 5,600 6,300 6,600 6525 Electrical maint. service 1,795 6555 Equipment rental 5,038 4,687 5,100 5,500 5,600 6560 Other contractual svc 30,381 28,559 32,000 27,000 32,000
Total Other Services and Charges 108,487 105,193 113,253 99,033 108,513
Total 181,420 172,944 190,777 185,507 225,370
97 Department: Elections & Voter Registration (1060)
Fund: General (1000)
Department Activities and Responsibilities:
In accordance with State law and provisions within the City Charter, the City is responsible to register residents for the County’s permanent list of registered voters and conduct all elections. The City lies in both Ramsey and Washington Counties requiring staff to work with two different agencies in the administration process.
In previous years, these activities were overseen by the Supervisor of Licensing and Elections; however, when the supervisor resigned from the position, the Assistant City Manager began to oversee the election responsibilities. The Assistant City Manager and the City Clerk continually evaluate and refine the process to establish the best practice for providing the election services to residents.
Currently, the Assistant City Manager remains in the primary leadership role for this department; however, the City Clerk, with assistance from the Passport Clerk, handles the daily operations and works with Ramsey County to provide the early voting services.
During elections, City employees and temporary personnel assist in preparing polling places, delivering equipment and materials, and processing ballots.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Assistant City Manager .10 .05 .05 .10 .10 City Clerk .10 .20 .10 .10 Passports Clerk .20 .20 .20 Total Elections .20 .25 .25 .40 .40
Budget Summary:
The Elections Department budget has been in flux over the past few years as the management staff determines the most efficient and cost effective way to provide elections services to residents. The staff assignments to this department continue to change as they seek to find the balance in employee skills and available time for processing the daily work. During 2014, the Passport Clerk accepted more responsibility in assisting the Assistant City Manager with the duties which has allowed a shift in the hours each of them are assigned to this department in 2015.
During 2016, the decision to add depth to the department involves an additional change to the staffing allocation for these services. The Personal Services expenditures in the 2016 Revised Budget increases as the Assistant City Manager and City Clerk return to a larger role with the team.
98 Department: Elections & Voter Registration (1060)
Fund: General (1000)
Budget Summary (cont.):
Since the State eliminated the restrictions on absentee voting and implemented in-person absentee voting, there have been changes to how residents vote before the actual Election Day. Previously, City staff handled all absentee ballots for voters in the election process. However, with the change in laws, the City’s Management decided to contract with Ramsey County for the early election services because current City staff could not manage the high volume of early votes expected for large elections. The County charges $8.70 per early voting ballot, which is funded in the Professional Services line item of this budget. This year’s presidential election definitely impacts the budget estimate as many voters will chose to vote early and avoid long lines at the polling places.
The Outside Printing budget item provides laminated ward maps for the election judges serving at each polling place during the primary and general election days.
The staff at each county coordinates the voting responsibilities between precincts in their jurisdiction. In that capacity, the departments choose the voting machine equipment to be used in the election process. The City purchases the machines and pays the county an annual amount for servicing and maintenance of the equipment. These expenditures are recorded in the Equipment Maintenance account. The increase in the estimate for the Revised 2016 is due to the purchase of new machines for the Ramsey County voting process.
The 2017 Budget estimates a significant decrease in expenditures for the department as it prepares a local election for the Mayor, Ward 2, and Ward 4 seats. In these election years, Temporary Salary costs are much lower because not as many judges are needed for the smaller election.
The Professional Services budget amount includes an appropriation for the early voting services contracted through Ramsey County. With fewer ballots handled in the smaller election process, the estimate for the services during the year can be reduced from the 2016 projections.
The Legal Notices Publication line item accounts for costs to publish all filings, sample ballots, ballot accuracy tests and the date, time and location of the election.
The City purchased new voting machines through an Equipment Acquisition Fund allocation during 2016. The acquisition was required since the City coordinates its election services with Ramsey County and the County replaced their equipment this year.
99
Department: Elections & Voter Registration (1060)
Fund: General (1000)
Goals:
I. Continue providing efficient and friendly non-partisan voter registration, absentee, and Election Day services.
II. Organize election judge training so that duties are clearly understood and appropriate resources are available on Election Day.
III. Maintain a reasonable balance between election services and costs.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of State Elections Coordinated 2 0 2 0 (Primary and General)
Number of City Elections Coordinated 0 1 0 1
Number of Absentee Ballots Cast Primary 42 0 150 75 General Election 1,120 46 2,000 150
Election Day Registration Primary 71 0 50 10 General Election 664 29 2,500 100
Total Number of Ballots Cast Primary 1,289 0 1,400 1,400 General Election 9,584 1,293 14,000 3,000
Percent of Voter Turnout to Registered Voters: Primary 10% 0% 10% 5% General Election 62% 9% 85% 20%
100 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General Elections 1000 - 1060
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 14,468 2,480 13,436 20,070 23,999 6117 Overtime- reg. employees 797 200 200 200 6119 Salaries-temp. employees 19,752 6,033 24,926 22,926 10,856 6122 PERA 1,107 186 1,025 1,520 1,815 6124 FICA/Medicare 1,157 185 1,045 1,551 1,851 6128 Insurance contrib. 1,044 1,305 1,371 1,371 1,435 6138 Worker's compensation 91 114 119 245 260
Total Personal Services 38,416 10,303 42,122 47,883 40,416
SUPPLIES 6210 Office supplies 828 496 500 800 500 6250 Other supplies 14
Total Supplies 842 496 500 800 500
OTHER SERVICES & CHARGES 6401 Professional Services 10,518 305 17,500 18,750 2,175 6434 General Liab. insurance 429 436 436 436 436 6445 Postage 270 38 200 300 100 6449 Inhouse printing 300 300 300 6450 Outside printing 700 6455 Legal notice publication 543 451 600 600 600 6486 Mileage reimbursement 76 40 250 250 250 6505 Equipment maint. service 2,600 1,494 3,500 6,500 6,250
Total Other Services and Charges 14,436 2,764 22,786 27,836 10,111
Total 53,694 13,563 65,408 76,519 51,027
101 Department: Planning and Zoning Department (1070)
Fund: General (1000)
Activities and Responsibilities:
The Community Development Director manages the projects related to the development, expansion and growth inside the community. Within these responsibilities fall the planning, zoning and redevelopment activities.
Planning and zoning activities administer the long range development projects, oversee zoning activities, enforce land use ordinances, and prepare the City’s comprehensive plan. In completing these duties the staffing also provides support services to the Planning Commission and Variance Board through the evaluation of applications for conditional use permits, zoning changes, and variances.
The redevelopment activities focus on marketing potential business locations to new or existing companies, processing redevelopment plans to encourage improvements to blighted areas, working to keep a vibrant downtown district, and continuing overall City beautification efforts.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget City Planner 1.00 1.00 1.00 1.00 1.00 Zoning Coordinator 1.00 1.00 1.00 1.00 1.00 Housing/ Redevelopment Coordinator 1.00 Secretary 1.00 1.00 1.00 1.00 1.00 Total Planning 3.00 3.00 3.00 3.00 4.00
Budget Summary:
White Bear Lake is a community with a rich history that has become mostly developed through the years. With the limited availability for new growth in the City, the challenge now is to promote redevelopment of older areas to draw new residents and businesses to our community. Redevelopment efforts are vital because newer accommodations and business opportunities draw people to the area, increase property values and give the City more tax revenues without increasing what property owners pay each year. The City Council recognizes the benefits for these projects and requested additional staff to be added to the department to expand on the work that can be done. With all this in mind, the department plans to add an intern position in 2016 and a permanent Housing and Redevelopment Coordinator in 2017. This opportunity to add additional talent to the current team also offers a chance to review current work flows and improve department efficiencies and processes.
102 Department: Planning and Zoning Department (1070)
Fund: General (1000)
Budget Summary (cont.):
The intern position was originally funded in the Professional Services account of the 2016 Adopted Budget to allow for discussion with the City Manager and City Council; however, in the Revised 2016 Budget the funding is moved to the Personal Services account to consolidate staff expenditures committed to the department’s duties.
The ideal intern candidate will be a graduate-level student to assist with preparation of the City’s 2040 Comprehensive Plan and the County Road E Corridor smart growth visioning process. Both projects include a heavy emphasis on urban design and visual graphics to assist in conveying the intent of the plans. The position will also assist with routine zoning permit services for shed, fence, and driveway permits; as well as sign and lawn maintenance code enforcement. The department anticipates the successful candidate would work a flexible schedule of 15 to 20 hours per week throughout the year to complement his/her class schedule.
In previous years, the Community Development Director and Associate Planner have worked together on projects for the planning, zoning and redevelopment activities. The addition of the new Housing and Redevelopment Coordinator positon really helps define positions to allow employees to specialize in a specific focus of the department. The Associate Planner position will become a coordinator to oversee the zoning activities. The new Housing and Redevelopment Coordinator will work to promote the renovation of older housing stock within the City and offer assistance to restore vitality to the area through redevelopment projects. The Community Development Director will work with large scale projects that can tie each segment of the department together and manage the larger plans.
At this point, the department anticipates the expenditures for 2016 and 2017 to remain consistent with previous years’ estimates when reviewing all accounts other than the Personal Services section. The Travel Allowance account includes an increase in reimbursement for the Community Development Director’s costs. This increase is offset by a savings in Telephone expenditures with the implementation of the City’s new Voice Over Internet Protocol (VoIP) system.
Goals:
I. Prepare a Plan for the County Road E Corridor and report on the need for and feasibility of coordinated redevelopment of commercial and public property at the County Road E and Bellaire Avenue intersection.
II. Begin the 2040 Comprehensive Plan preparation process, including analysis of existing systems and identify future needs and opportunities for redevelopment within the community.
103 Department: Planning and Zoning Department (1070)
Fund: General (1000)
Goals (cont.):
III. Serve as a liaison and provide technical support to the White Bear Lake Economic Development Corporation.
IV. Continue to work in collaboration with Boatworks Commons to attract a full- service restaurant to the strategic site, which is the primary catalyst to spur private investment and redevelopment throughout the Marina Triangle District.
V. Continue to review and evaluate the official zoning ordinances to determine if amendments are needed to implement the updated Comprehensive Plan.
VI. Explore opportunities to promote housing rehabilitation through collaboration with homeowners and local contractors.
Performance Indicators:
LAND USE REGULATION City of White Bear Lake
Year Conditional Minor Plats Zoning/ Variances Vacations Totals Use Permits Sub- Text Divisions Amend. 2010 4 3 1 4 12 0 24 2011 7 1 0 2 10 0 20 2012 15 3 1 2 16 0 37 2013 10 2 3 3 17 2 37 2014 8 1 1 8 26 1 45 2015 5 4 4 7 23 1 44 2016 to 8/31 9 0 1 6 14 0 30
104 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General Planning & Zoning 1000 - 1070
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 210,202 214,276 219,124 220,814 279,374 6117 Overtime - reg. employees 395 1,287 6119 Salaries - temp. employees 5,400 15,600 6122 PERA 15,132 16,167 16,435 16,970 22,125 6124 FICA/Medicare 16,329 16,676 16,763 16,900 22,565 6128 Insurance contrib. 15,660 15,660 16,452 16,452 17,195 6138 Worker's compensation 1,362 1,362 1,431 2,935 3,085 6146 Severance 860 8,511 10,246
Total Personal Services 259,080 266,288 278,716 289,717 359,944
SUPPLIES 6210 Office supplies 1,381 2,344 2,000 2,000 2,000 6220 Equipment supplies 185 185 185 6250 Other supplies 23 2 6280 Books & Periodicals 75 75 75 6295 Small tools 182 200 200 200
Total Supplies 1,586 2,346 2,460 2,460 2,460
OTHER SERVICES & CHARGES 6401 Professional services 446 253 16,155 1,055 1,055 6402 Data processing 2,533 2,989 4,400 3,475 4,150 6411 Telephone 1,129 1,176 1,140 1,400 645 6434 General Liab. insurance 3,119 3,168 3,168 3,168 3,168 6445 Postage 1,086 1,282 1,400 1,300 1,300 6449 Inhouse printing 733 661 1,200 1,000 1,000 6450 Outside printing 75 222 450 650 650 6455 Legal notices publications 2,228 1,707 2,000 2,000 2,000 6460 Subscription/memberships 750 755 900 900 900 6470 Training 661 715 1,400 1,400 1,400 6485 Travel 1,800 1,800 1,900 2,500 2,500 6492 Advertising 200 200 200 6505 Equipment maint. service 585 240 475 475 475 6560 Other contractual svc 23 140 140 140
Total Other Services and Charges 15,145 14,991 34,928 19,663 19,583
Total 275,811 283,625 316,104 311,840 381,987
105 Department: Police (1110)
Fund: General (1000)
Department Activities and Responsibilities:
The Police Department’s primary activities include enforcement of federal, state and local laws; apprehension of violators; traffic law enforcement; safety initiatives; crime investigation; and crime prevention education. Since some unlawful activities can result from illegal drug usage, the department conducts drug enforcement and prevention activities through law enforcement programs and teaches the DARE (Drug Abuse Resistance Education) awareness program in local schools. In addition to these responsibilities, the Department performs a variety of public services outside of their traditional law enforcement duties in the interest of community safety and public service.
The Department maintains a close relationship with law enforcement officials of neighboring communities, counties, and state agencies to improve the coordination of services for effective policing duties in the area.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Chief 1.00 1.00 1.00 1.00 1.00 Captain 2.00 2.00 2.00 2.00 2.00 Sergeant 4.00 4.00 4.00 4.00 4.00 Detective 3.00 3.00 3.00 3.00 3.00 Patrol Officer 19.00 19.00 19.00 19.00 19.00 Office Manager .15 .15 .15 IT Coordinator .35 .35 Records Tech 2.66 2.66 2.66 2.66 2.66 Total Police 31.81 31.81 31.81 32.01 32.01
Budget Activities:
The Police Department recognizes the importance of a strong working relationship between law enforcement officials and the school district. In 2002, the department assigned two sworn officers to work as School Resource Officers (SROs) to provide police contact to students and staff in the local schools. The department continues to keep this long standing initiative a priority in the current budgets as it has benefited the department, the district and the community as a whole through the years.
The school officers mentor students, provide counseling to students on law violations or potential problems, and present law enforcement perspectives in the classrooms in an attempt to prevent future law enforcement issues. The SRO officers address school district needs during the day, which allows fellow officers the ability to concentrate on other calls for service when school is in session. On non-school days, the SROs are used in traditional law enforcement duties or assigned to traffic and crash reduction strategies.
106 Department: Police (1110)
Fund: General (1000)
Budget Activities (cont.):
In addition to the SRO positions, four other officers have contact with students through the DARE program they teach at seven local elementary schools.
Officers have the opportunity to work during their off-duty hours by providing patrol services for driver safety programs sponsored through State grants or police coverage at special events planned by local organizations. The City receives reimbursement from the outside agencies and organizations to cover the overtime costs associated with these efforts. As of August 2016, the City has received approximately $41,000 in overtime reimbursements.
The Department works closely with special teams and task forces in the region for a combined effort in addressing specific public safety needs. These opportunities offer training and experience that benefit the employee and the entire department, as the specialized skills learned through participation with the group provide a sort of in-house training for co-workers.
Currently, one officer is participating on the Ramsey County Violent Crime Enforcement Team. This officer is assigned responsibilities that generally involve narcotic cases, interviewing potential informants, and proactive narcotic investigations. The City continues to receive State grant funding to support our participation with this project for 2016 and 2017.
Through another program, three officers participate on the Ramsey County Crime Scene Investigator Team. This team operates as an on-call commitment, which means the officers will be paid overtime for any large crime scene calls received during non-working hours. Funding to cover overtime costs associated with these responsibilities is not available from other agencies. Although there is a cost to the City, management feels there is a benefit to participate by having staff trained to address these situations, and the ability to have the combined team back fill our staffing needs at no additional cost when a call for service is in our coverage area.
One officer is working with the Ramsey County SWAT team. This opportunity is similar to the Crime Scene Investigator position as it is an on-call position with no additional funding from outside agencies; yet there is a great advantage to employing an officer with these skills to respond to calls.
Finally, two officers are assigned to the Ramsey County Mobile Field Force Unit. Similar to SWAT, this is a cooperative effort with the Ramsey County Sheriff’s Department. The Mobile Field Force (MFF) is an experienced and well-disciplined squad, trained to address crowd management and deal with large gatherings that can transition into an unlawful assembly or riots. The White Bear Lake MFF officers not only assist with mutual aid callouts, but they also provide in service training to department members so that more are equipped to handle these situations if they arise.
107 Department: Police (1110)
Fund: General (1000)
Budget Summary:
After multiple years of staffing changes due to retirements, the department achieved a full staffing level during 2015 and that capacity has continued through 2016. Change, though sometimes hard, can be positive because it provides an opportunity for businesses to step back, reflect on processes, and decide how to improve daily operations. During 2016, a retirement in the department’s Office Manager position allowed management the chance to review the department’s structure, position duties and the overall needs of the City before filling the vacancy. With the increasing trend towards new technology, the position’s responsibilities were redefined and an IT coordinator position was created. Since the responsibilities for the IT coordinator benefit more departments than the previous Office Manager position, the position’s payroll allocation was changed to coordinate with the new duties. A larger portion of the costs now relate to the Police Department, which contributes to some of the change in the Personal Services section of the budget. This job modification allows for onsite assistance in computer and technology issues without increasing the staff count to create a new position. The 2016 Personal Services expenditures include funding for a partial year of the IT coordinator position.
The most significant increase in the Personal Services budget relates to a philosophical change in how management chooses to show employee overtime costs for the department. In past years, the overtime budget amounts were shown net of reimbursements the City receives from other agencies; therefore, only the actual overtime costs used for City purposes were included in the budget amount. This practice has at time caused confusion when comparing budget amounts to actual expenditures for previous years. Beginning in the Revised 2016 Budget, the overtime expenditures are budgeted for all overtime costs expected to be paid for department employees and follow what the City anticipates collecting for the overtime grant reimbursements each year. This change improves the reader’s understanding of operations when comparing previous actual amounts with future years’ estimates.
A second revision to budgeting practices is evident in the adjustment of the worker’s compensation costs applied to the department. The expenditure increase represents the actual amount due from the department for its share of the worker’s compensation coverage costs. In previous years, the Employment Expense Fund subsidized a portion of the amount due to help keep department costs low.
The two largest items included in the Range Supplies budget line item are Taser cartridges for conducted electrical weapons and ammunition. To be trained and qualify for on duty Taser use, officers must practice with 2 cartridges per year. Even though the cost per cartridge is high and the Taser unit isn’t used very often, management believes in the importance of having officers trained on the non-lethal equipment to help in diffusing difficult situations on calls for service.
108 Department: Police (1110)
Fund: General (1000)
Budget Summary (cont.):
The allocations in the Contracted Services budget for maintenance fees related to the Record’s Management System (RMS), Computer Aided Dispatch (CAD) and the eCitation program through the Law Enforcement Technology Group have leveled out now that the department has used the system in their daily work for almost two years.
Overall, most of the accounts in the Revised Budget have an insignificant adjustment higher or lower than the original Adopted Budget for the year and there are no major changes in operations in the accounts. The only exception to this statement is presented in the Motor Fuels account. The cost per gallon estimates used in preparing the Adopted Budget for the year were much higher than the actual per gallon costs currently available in the market. This substantial adjustment helps offset the impact of the increases in the new IT Coordinator position costs, overtime charges and worker’s compensation expenditures discussed above.
When comparing the total Revised 2016 Budget and the 2017 Budget, there is a notable increase in the cost of operations for the department. The largest portion of this spread is related to Personal Services costs as employees work through their wage step increases according to their labor agreement. Five new officers have been hired since 2013 due to staff retirements and promotions. The step increases for new employees raise the pay by a larger percentage as they complete their field training work and gain experience on the job. The IT Coordinator position is also funded for the entire year in 2017.
The second largest budget adjustment from the 2016 Revised Budget to the 2017 Budget is in the Motor Fuels expenditure account. The price per gallon estimate is higher than current prices to be conservative and allow for any changes in the market. It is the department’s hope that the estimate is high and will allow for a reduction in the budget amount again next year in the 2017 Revised Budget.
The Other Supplies budget includes funding for public education events such as National Night Out, DARE education in local schools, a senior citizen safety group and a Citizen’s Police Academy. Each of these opportunities gives officers a chance to interact with residents and provide safety education at all age levels.
Another important budget change within the department is the reduction in Shop Maintenance fees for vehicles. In previous years, the City’s central garage function operated as an Internal Service Fund. To improve the process and simplify the service to City departments, the City’s garage will become a General Fund department in 2017. Therefore, each General Fund department will no longer be charged a fee for fleet services provided by the staff mechanic. This change improves operational efficiencies and has no impact on General Fund expenditures as the activity transfers to another department within the fund.
109 Department: Police (1110)
Fund: General (1000)
Budget Summary (cont.):
The 2016 and 2017 Equipment Acquisition Fund budget allocates amounts for routine capital purchases of computer equipment, radar unit, squad laptops, vehicle computer mounts. The budgets for each year also contain funding to replace a limited number of 800MHZ radios used by the department. The technology has been in place for many years and the units are beginning to wear out with age. Rather than waiting to replace all units at once, the department is reducing the budget impact by replacing only the radios that are un-reparable with the hope of limiting the number of radios that are replaced each year. Any functioning radios that are replaced will be used by the Citizen’s Emergency Response Team (CERT) as they currently do not have radios to utilize while assisting the department.
In an effort to proactively maintain the police department’s fleet of vehicles, the 2016 and 2017 Equipment Acquisition Fund budget allocates monies for the purchase of 3 squad cars and 1 administrative vehicle each year. These purchases are expected to replace high mileage vehicles currently in the fleet which require significant and costly maintenance repairs. Tracking systems are in place to monitor and analyze repair costs for a more efficient fleet management system. The department carefully inspects vehicles obtained through the forfeiture process to determine if there are any vehicles that can be used as unmarked department vehicles. If a decent vehicle is acquired, it would replace the purchase of an unmarked vehicle in the budget.
Throughout the nation, the environment is changing with respect to the relationship between police officers and the general public. Our Police Department has worked hard through the years to develop a positive relationship with our residents. Recent events nationwide involving law enforcement is cause for concern. The City needs to remain vigilant in its training and attention to community relations. Management believes that providing options for non-lethal use of force, continued emphasis on officer safety training, and community relations are critical to mitigating increased pressure on the field of law enforcement. With this in mind, the 2017 Budget includes the replacement of Taser units and the purchase of new use of force training mats, ballistic shields, and body cameras for officers.
The Taser replacement is needed because the current units are old and no longer under warranty. The budget allocation allows Community Service Officers (CSOs) and officers access to a unit to utilize during their shift. Mats will be purchased for training sessions that promote non-lethal control of a situation by the officer. Ballistic shields will offer officers safety if they encounter angry crowds or are entering dangerous situations. The department is beginning to investigate how body cameras will be incorporated into their operations. An estimate was added to the budget to begin the project. As the discussions which help determine how many cameras are needed and what the exact costs for the project are take place, the department will look into grant funding options and donation opportunities to help cover the implementation costs.
110 Department: Police (1110)
Fund: General (1000)
Budget Summary (cont.):
Each police vehicle is currently equipped with a shot gun and AR15 rifle. The department will be changing out the shot guns to a non-lethal bean bag shot gun in most front line vehicles. The guns would be painted orange to indicate their “less than lethal” status. The only cost for the project is to purchase the higher cost bean bag ammunition for the gun. Tasers and bean bag shot guns provide better options that incorporate distraction, disorientation, and incapacitating effects that keep officers at a safe distance, and allow capture of a suspect without using deadly force.
Capital Outlay Provided through the Equipment Acquisition Fund:
Item 2016 2017 Radar unit $ 3,500 $ 3,500 Computer equipment 60,000 60,000 Squad laptop mounts and microphones 4,475 4,475 Squad laptop computers 10,000 20,000 800MHZ radio replacements 32,000 64,000 Taser unit replacements 5,000 Use of force mats, simulation equipment 5,000 Body cameras 60,000 Vehicles 111,900 121,700 Total $221,875 $343,675
Goals:
I. Host one Citizen Police Academy (CPA). The department will be seeking volunteers from the CPA to continue their involvement with the department by becoming CERT members.
II. Partner with the White Bear Lake School District to present training for parents in the areas of Teen Driving, Internet Safety, Drug Awareness and Healthy Relationships/Safe Dating.
III. Host two personal safety nights for “college bound” teen girls. The personal safety course is both educational and “hand on”. The goal of the course is to enlighten girls to the risks of college campuses, and also provide hands on personal safety techniques.
IV. Continue partnership with Ramsey County Traffic Safety Initiative to implement safety enforcement and education programs to improve driver behaviors and reduce deaths and serious injuries that occur on the roadways.
111 Department: Police (1110)
Fund: General (1000)
Goals (cont.):
V. Engage officers in their assigned Community Oriented Policing area. Host four Neighborhood Watch meetings throughout the year and engage more citizens in National Night Out. Police Department staff will also participate in Donuts with Kids at local elementary schools and Coffee with Seniors at the local senior housing facilities.
VI. Develop a Continuity of Operations Plan (COOP) for the City with the assistance of Ramsey County Emergency Management and Homeland Security staff. COOP is an internal effort within individual components of a government to ensure the capability exists to continue essential component functions across a wide range of potential emergencies, including localized acts of nature, accidents and technological or attack-related emergencies.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of police service calls 28,459 26,270 28,000 30,000
Citizen volunteer hours 4,482 3,100 4,600 5,000
Number of neighborhood watch groups 57 58 61 65 maintained
Number of days lost due to job-related 0 0 270 0 accidents
Number of formal public complaints 0 0 4 0 against officers
Average number of hours per year patrol 1,750 1,750 1,775 1,800 officers are engaged in active enforcement, patrol and training activities (per officer per year).
Number of National Night Out gatherings 42 35 49 53
112 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Public Safety Public Safety General Police 1000 - 1110
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 2,185,435 2,262,488 2,360,847 2,343,965 2,526,111 6117 Overtime - reg. employees 157,901 150,173 88,410 140,000 142,800 6119 Salaries-temp. employees 45,561 46,350 60,247 55,000 56,300 6122 PERA 340,206 384,885 385,727 392,528 418,896 6124 FICA/Medicare 45,891 44,698 47,302 46,527 51,818 6128 Insurance contrib. 160,828 166,048 174,446 175,155 183,005 6138 Worker's compensation 45,298 45,298 47,566 98,500 103,425 6146 Severence 4,865 2,675
Total Personal Services 2,981,120 3,104,805 3,167,220 3,251,675 3,482,355
SUPPLIES 6210 Office supplies 4,711 5,486 6,250 5,375 6,250 6220 Equipment supplies 4,867 3,631 4,015 4,590 4,060 6221 Range supplies 4,726 9,437 8,305 9,035 10,795 6230 Vehicle supplies 6,008 6,393 7,660 7,650 7,680 6240 Building supplies 4,263 4,215 2,260 4,200 4,200 6250 Other supplies 8,235 9,511 6,590 6,590 6,590 6272 Motor fuels 96,683 65,144 89,470 55,180 70,180 6280 Books & Periodicals 385 350 385 6290 Uniforms 31,588 42,712 30,758 22,508 30,766 6295 Small tools 419 251 2,600 1,850 2,600
Total Supplies 161,500 146,780 158,293 117,328 143,506
OTHER SERVICES & CHARGES 6401 Professional services 2,608 13,802 6,700 4,825 5,900 6402 Data processing 5,021 5,800 7,500 4,700 8,000 6411 Telephone 6,370 6,628 7,485 7,800 4,220 6412 Cellular 7,503 9,773 9,700 9,700 11,510 6422 Electric 20,074 19,483 21,000 21,000 21,000 6423 Natural gas 5,958 3,937 5,500 4,000 4,000 6434 General Liab. insurance 28,832 29,287 29,287 29,287 29,287 6436 Vehicle Liab. insurance 7,705 7,826 7,826 7,826 7,826 6445 Postage 1,375 1,349 3,000 2,000 2,000 6450 Outside printing 1,788 1,236 1,800 1,650 1,800 6460 Subscriptions/memberships 1,724 1,781 1,885 1,940 2,015 6470 Training 12,571 15,711 15,570 15,510 18,845 6492 Advertising 1,000 500 1,000 6505 Equipment maint. service 2,413 2,968 5,000 4,835 5,000 6508 Shop maint. service 10,131 10,107 9,700 6,700 6510 Vehicle maint. service 19,692 28,617 20,975 20,000 20,700 6515 Building maint. service 4,038 5,438 5,495 8,185 6,050 6555 Equipment rental 2,557 2,236 1,837 2,500 2,500 6560 Other contractual svc 61,156 48,413 64,500 59,600 67,000
Total Other Services and Charges 201,516 214,392 225,760 212,558 218,653
Total 3,344,136 3,465,977 3,551,273 3,581,561 3,844,514
113 Department: Fire (1210)
Fund: General (1000)
Department Activities and Responsibilities:
The Fire Department, which is comprised of three full-time equivalent positions and 55 volunteer members, provides fire suppression and prevention services for the City, as well as the communities of White Bear Township, Dellwood, Birchwood Village, and Gem Lake through contract agreements. The total population for the service area is 37,596, with the City’s population comprising 64% of the total at 24,159.
The Department also provides fire inspection services for commercial and multi-family buildings, building plan review, and pre-planning programs for businesses within the City, White Bear Township, and Gem Lake.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Chief .50 .50 .50 .50 .50 Fire Marshall 1.00 1.00 1.00 1.00 1.00 Secretary .25 .25 .25 .25 .25 Recruitment/Retention 1.00 1.00 1.00 1.00 1.00 IT Coordinator .25 .25 Firefighters (Volunteer) 55.00 55.00 55.00 55.00 55.00 Total Fire 57.75 57.75 57.75 58.00 58.00
Budget Activities:
In 2013, the Department celebrated its 125th year of providing fire service to the City of White Bear Lake and surrounding communities. Once a fully volunteer department, now a paid on-call department, the overall operating cost of this essential service is very low compared to the alternative of staffing full-time firefighters in the department. While the service level of the department is comparable to a full-time staffed department; the number of calls and the time commitment required for membership makes it hard to find and retain skilled personnel for the department. To address this challenge, the City Council accepted a four-year Federal Emergency Management Association (FEMA) Staffing for Adequate Fire and Emergency Response (SAFER) grant that started in 2011 and continued through 2014. A second grant was received after the first expired to cover the expenditures for these activities through 2017. The grants provide funding for a recruitment and retention coordinator position to focus on assisting the department in attracting new on-call personnel and encouraged long-term service by employees through the financial incentives of additional life insurance coverage and funding for their medical expense reimbursement account. Management will need to re-evaluate the position and its benefits to the department to determine whether to fund the position after the grant reimbursements are finished.
114 Department: Fire (1210)
Fund: General (1000)
Budget Activities (cont.):
Annually, the City receives State aid to help finance mandated payments to the Fire Relief Association for the membership retirement account. A 2% fee applied to all property insurance policies in Minnesota provides the funding for this support. During the 2013 legislative session the State approved a supplemental aid to be paid to departments to increase the payment to the relief association. This additional funding is expected to continue in future years. The State’s contributions over the last six years and the related amount of change from the previous year are as follows:
Year Amount Change 2016 $231,628 $ 2,775 2015 228,853 12,046 2014 216,807 (1,407) 2013 218,214 62,966 2012 155,248 1,878 2011 153,370 (6,510)
Budget Summary:
As the budget messages in other departments have indicated, 2016 is a year filled with opportunities for management and employees to review the current department procedures, figure out the best practices and determine what model works best for delivering high quality services to our residents and the community as a whole. The Fire Department is no different and has been working through these processes as long- time employees begin to think about a change in their work status and retirement.
The first major change will take place with the retirement of the Department’s Chief. Many facets of the job have changed through the years with the use of new technology and the dynamics of finding qualified people willing to serve their community through this opportunity. There will be an interim period following the chief’s retirement before a replacement is appointed to allow for some organizational restructuring.
The second change will occur in the Fire Inspector position. During 2015, the employee met the necessary requirements of the Phased Retirement Option through the Public Employees Retirement Association and decided to use this plan to work towards his retirement. This process allows an employee to transition from full-time employment to retirement by working reduced hours, which offers the City an opportunity to plan for the change in workforce and transfer position specific responsibilities to other staff members. The original plan was to end this option in 2015; however, the reduced position is continued through the spring of 2017. As the department looks to filling the vacancy, an assessment of inspections services offered through both the City’s Fire and Building Departments needs to be done to analyze the most effective way to handle all inspections and eliminate any duplicate work in providing the services. The savings in
115 Department: Fire (1210)
Fund: General (1000)
Budget Summary (cont.): the salary reduction in this position offsets increases in other expenditure accounts within the Personal Services budget section.
During 2016, a retirement in the Police Department’s Office Manager Position allowed management the chance to review the department’s structure, position duties and the overall needs of the City before filling the vacancy. With the increasing trend towards new technology, the position’s responsibilities were redefined and an IT coordinator position was created. Since the responsibilities for the IT coordinator benefit more departments than the previous Office Manager position, the position’s payroll allocation was changed to coordinate with the new duties. The Fire Department’s need for onsite technology assistance continues to grow as new systems are added for daily operations. Beginning in 2016, a portion of the costs for the IT Coordinator position have been incorporated into the budget to reflect the time spent on duties related to the department’s activities.
The most significant account change in the Personal Services accounts reflects a revision in the City’s budgeting practices. In 2016, the worker’s compensation expenditures charged to the department are adjusted to represent the actual amount due from the department for its share of the worker’s compensation coverage costs. In previous years, the Employment Expense Fund subsidized a portion of the amount due to help keep department costs low.
The Temporary Salaries budget amount is an estimate in the adopted budget each year and will vary from the original budget based on the actual response activity during the year for the volunteer firefighters on the department. The firefighters are paid an hourly rate based on their position within the department. Extra incentives are offered for individuals who maintain a specific attendance status to calls and training drills during the year. In previous years, the department has hired temporary employees as they apply if there is an opening. However, a shift in the department’s philosophy now provides for two hiring processes a year to allow consistent training for multiple employees at one time.
Additional foam for fire suppression activities on mutual aid calls influence the change in the Equipment Supplies budget amount. Expenditures for mutual aid calls in other communities are not reimbursed by the requesting agency because of agreements for each agency to repay the work by responding to mutual aid calls for service in our jurisdiction when needed.
The City purchases homes for sale in areas considered optimal for future redevelopment projects and allows fire department members to reside in them at an affordable monthly rent in return for their quick response and commitment to attend
116 Department: Fire (1210)
Fund: General (1000)
Budget Summary (cont.): a high level of calls for service during the year. Since the Fire Department is benefiting from these agreements, the department is responsible for the maintenance of the structures. During 2016, one of the homes required the removal of a dead tree in the yard which required an increase in the Building Maintenance Services account.
Each year the department hosts a recognition banquet to honor the paid on-call members for their service and commitment to the community. The Contracted Services account includes an allocation to fund this annual program. Event organizers design a celebration that is meaningful to the membership yet is cost effective and falls within the allotted amount in the budget. The 2016 event was organized under the estimated budget amount, which supports the reduction in the Contracted Services account budget.
The 2017 Budget discussion continues the topics described in the 2016 Revised Budget above. The estimate for the Fire Inspector salary anticipates the end of the Phased Retirement Option utilized during the past two years and funds a full-time replacement to fill the vacancy. The department’s portion of the IT Coordinator position is also funded for the entire year. The worker’s compensation expenditure amount adjusts the contribution to what is due for the department based on the salaries and positions included in the budget.
Employing a volunteer staff to respond to calls for service provides a valuable way to meet the demands of the public yet keep the operational costs for the department lower than it would be with a staff of full-time firefighters. The City maintains this balance by providing a unique “silent alarm” response to calls for service when the dispatcher is unsure of what level of presence is needed for the situation. In these instances, one member of the department responds to the scene to assess the situation and decide what additional personnel and vehicle resources are needed from the department. In many cases, the one responding member is able to address the need without help from other members. This initiative keeps salary costs low by paying only the members who are needed at the scene instead of paying everyone available to respond. The difficult part of this equation is ensuring there are members available to respond to the silent alarm calls since the volunteer firefighters are already attending both fire and ambulance calls for the department. Adding extra calls to the already high volume can be difficult for some members to balance with their regular employment schedule. The department is implementing a program to pay staff assisting in the silent alarm response to show appreciation for their extra work. This additional funding is included in the Temporary Salaries line item.
A decrease in the annual cost for telephone services due to the implementation of the Voice Over Internet Protocol (VoIP) system is off-set by an increase in the Cellular Phone charges. In an effort to reduce cellular phone charges in the future, the budget
117 Department: Fire (1210)
Fund: General (1000)
Budget Summary (cont.): includes funding for the implementation of a cost reimbursement structure for employees who must carry a phone for department responsibilities. Ultimately, reduced reliance on city issued phones will result in cost savings.
Another important budget change within the department is the reduction in Shop Maintenance fees for vehicles. In previous years, the City’s central garage function operated as an Internal Service Fund. To improve the process and simplify the service to City departments, the City’s garage will become a General Fund department in 2017. Therefore, each General Fund department will no longer be charged a fee for fleet services provided by the staff mechanic. This change improves operational efficiencies and has no impact on General Fund expenditures as the activity transfers to another department within the fund.
The Contracted Services budget increases the funding for the annual banquet to amounts utilized for previous years. Event planners will work hard to keep the cost down to allow a budget reduction in the 2017 Revised Budget next year.
Capital Outlay:
In addition to the routine replacement of hoses, nozzles and supply lines, the 2016 and 2017 Equipment Acquisition Fund budgets include allocations for other items needed by the department to assist in improving operational efficiency and replace old equipment.
The department currently has a portable air compressor but it is unable to fill truck tires with its pressure capacity. Station 1 received a unit in 2015 and the 2016 Budget includes funding for Station 2 to enable members to fill truck tires in the station and improve the maintenance productivity.
The Thermal Imaging camera purchase provides for the replacement of an old unit with improved technology. This technology allows firefighters to find people in a burning structure, assess building safety before sending firefighters in to a burning building, and check walls for fires when a smoke smell is present. The 2016 Budget also includes funding to purchase small thermal imaging units for the four assistant chief vehicles and the duty officer vehicle. This allows an employee responding to silent alarm calls the ability to look for heat sources when the entire department and large imaging units on the fire trucks are not responding to the scene.
118 Department: Fire (1210)
Fund: General (1000)
Capital Outlay (cont.):
The 2017 Budget includes funding to replace the radios and pagers essential for department member communications and the self-contained breathing apparatus (SCBA) units worn by members during firefighting situations. Even though the budget includes a significant amount for both of these purchases, the radios will only be purchased when replacement is absolutely necessary.
Three aging department squads are also included for replacement during 2016. These vehicles allow department officers to quickly respond to a call for service with necessary gear without having to stop by the station to get either a vehicle or equipment. The fire engine replacement listed in the 2017 replaces a 23 year old truck currently used for call response. The purchase is currently under review. Management acknowledges that the truck is older but is trying to balance the decision what equipment the department can afford to replace and how to schedule the purchases to for the least impact on the budget since the replacement cost is very high. The decision to purchase the truck will be made once it is known if a grant is secured to pay for the breathing mask replacement.
Capital Outlay provided through the Equipment Acquisition Fund:
Item 2016 2017 Hose replacement $ 2,000 $ 2,000 Adapters, couplings and nozzles 3,000 3,000 Miscellaneous equipment 2,000 2,000 Supply line 1,000 1,000 Station 2 air compressor 4,000 Thermal imaging camera 6,500 Blitz fire nozzle 3,100 Combo spanner wrench for all firefighters 3,850 Radio replacement 62,100 62,100 Self Contained Breathing Appartus unit replacement 330,000 Station 2 breathing air compressor fill station 47,000 Department response vehicle replacements 90,000 8,000 Engine 7 replacement 500,000 Total 503,700 628,950
The 2016 Revised Budget for the Municipal Building Fund completes the kitchen remodel at Station 2, replaces the furnace at Station 1 and provides needed renovations to the rental house used by firefighters at 1325 Birch Lake Avenue South. In 2017, the Fund allocations focus on improvements to carpeting and landscaping needed at Station 1.
119 Department: Fire (1210)
Fund: General (1000)
Goals:
I. Expand fire safety awareness to children and senior residents through use of the fire safety trailer.
II. Develop leadership and professionalism among department officers through training opportunities in preparation for supervisory attraction.
III. Expand staged response program utilization.
IV. Improve resident life safety by continuing to provide smoke detectors, carbon monoxide detectors, and stove top fire extinguishers free of charge to the public.
V. Evaluate the continued viability of the 1993 1,250 gallon per minute Engine #7 pumper.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of Fire and Rescue Calls 605 569 600 600
Number of Staged Responses 361 339 350 360
General Alarms 16 22 24 24
Plan Reviews 111 106 120 140
Inspections 521 512 500 520
Follow-up Inspections for Minor Changes 66 60 60 65
Fire Education Classes 99 99 110 120
Juvenile Fire Setter Classes 5 3 6 6
Department Vehicle Accidents 1 0 1 0
Accidental Fire Deaths 0 0 0 0
Maintain Class 3 IOS Rating -Best in MN X X X X
120 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Public Safety Public Safety General Fire 1000 - 1210
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 180,799 161,604 179,220 161,337 203,817 6117 Overtime - reg. employees 577 327 800 800 800 6119 Salaries-temp. employees 126,482 123,017 133,000 123,000 141,000 6122 PERA 13,747 11,446 14,390 12,963 15,790 6124 FICA/Medicare 25,325 23,656 20,505 18,356 22,915 6126 Fire Relief 216,807 228,853 230,000 230,000 230,000 6128 Insurance contrib. 14,355 14,355 15,081 15,216 16,645 6131 Health Savings Acct. Contrib. 57,772 69,267 69,300 54,300 69,300 6136 Volunteer Life Insurance 4,290 5,832 5,832 5,832 5,835 6138 Worker's compensation 33,649 36,774 33,712 70,000 73,500
Total Personal Services 673,803 675,131 701,840 691,804 779,602
SUPPLIES 6210 Office supplies 2,206 2,266 3,350 3,350 3,350 6220 Equipment supplies 2,848 4,581 5,300 6,300 6,300 6230 Vehicle supplies 1,557 1,000 5,500 5,500 5,500 6240 Building supplies 3,744 4,027 4,080 4,080 4,080 6250 Other supplies 9,110 5,241 5,370 5,370 5,370 6272 Motor fuels 13,414 8,170 10,000 8,000 8,000 6280 Books & periodicals 459 971 3,850 3,850 4,115 6290 Uniforms 29,589 19,150 42,000 30,000 42,000 6295 Small tools 1,340 1,608 3,000 3,000 3,000
Total Supplies 64,267 47,014 82,450 69,450 81,715
OTHER SERVICES & CHARGES 6401 Professional services 12,788 7,722 26,115 18,115 26,215 6402 Data processing 4,011 3,882 5,715 4,500 5,375 6411 Telephone 3,779 3,903 4,050 4,050 2,285 6412 Cellular 2,951 2,941 3,500 3,500 5,660 6422 Electric 19,151 18,613 18,000 18,000 18,000 6423 Natural gas 8,055 5,447 8,000 8,000 8,000 6434 General Liab. insurance 9,413 9,561 9,561 9,561 9,561 6436 Vehicle Liab. insurance 12,837 13,039 13,039 13,039 13,039 6445 Postage 712 512 800 800 800 6449 Inhouse printing 233 211 500 500 500 6450 Outside printing 825 746 715 715 715 6460 Subscription/memberships 1,603 1,286 1,975 1,975 1,975 6470 Training 25,558 21,011 24,950 23,758 22,968 6485 Travel allowance 1,500 6492 Advertising 403 3,661 2,000 2,000 2,000 6505 Equipment maint. service 6,852 6,375 9,415 9,415 9,450 6508 Shop maint. service 8,484 11,737 12,675 12,675 6510 Vehicle maint. service 28,848 24,399 23,050 21,550 21,550 6515 Building maint. service 19,677 13,842 9,100 10,240 10,300 6555 Equipment rental 71 375 375 375 6560 Other contractual svc 8,510 15,707 14,840 12,833 15,575
Total Other Services & Charges 176,190 164,666 188,375 175,601 174,343
CAPITAL OUTLAY 7120 Building 7140 Equipment 1,303 1,686 5,000
Total Capital Outlay 1,303 1,686 5,000
Total 915,563 888,497 977,665 936,855 1,035,660
121
Reader’s Notes:
122 Department: Dispatch (1114)
Fund: General (1000)
Department Activities and Responsibilities:
Dispatch Department employees are under the general direction of the Police Department and are responsible for answering emergency and non-emergency public safety calls for service within the White Bear Lake area. The department also receives emergency medical service calls for non-Ramsey County residents in the communities of Dellwood and Birchwood Village.
Department staff analyzes each call to determine the type of service and level of response needed for assistance. Since Dispatch personnel work 24 hours each day, they also help walk-in customers to the Public Safety Building during non-traditional work hours and offer referral information for services provided by affiliated agencies. In addition to these duties, personnel prepare numerous public safety reports and other administrative tasks as the call volume allows.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Dispatch Manager .85 .85 .85 Dispatcher 4.90 4.90 5.50 5.50 5.50 Total Dispatch 5.75 5.75 6.35 5.50 5.50
Budget Activities:
Dispatchers rely heavily on the Computer Aided Dispatch (CAD) system, which saves the raw data of call type, call description, responding personnel, time stamps, and services rendered at the scene for each service call, in their daily operations. During 2014, the department migrated from the Ramsey County CAD system to the CAD and Records Management System (RMS) supported by Law Enforcement Technology Group (LETG). The past two years have offered employees the chance to review their protocols and procedures, while utilizing the new systems, to offer improved service to both internal and external customers.
The City continues to monitor dispatch operations because of the high cost of dispatch equipment, telephone systems, and technology changes to ensure the department is operating as efficiently and effectively at the lowest price possible.
The Ambulance Fund is transferring 184,255 in 2016 and 190,845 in 2017 to the General Fund to cover the Dispatch fees associated with Regions Medical operating mandates, PowerPhone emergency response system usage and the processing of ambulance calls for service.
123 Department: Dispatch (1114)
Fund: General (1000)
Budget Summary:
The most significant impact on the 2016 Revised Budget is the retirement of the Office Manager assigned to the department. The vacancy provided an opportunity for the department to review the organization’s structure, position duties and the overall needs of the City before filling the vacancy. With the increasing trend towards new technology, the position’s responsibilities were redefined and an IT coordinator position was created. Since the responsibilities for the IT coordinator benefit more departments than the previous Office Manager position, the position’s payroll allocation was changed to coordinate with the new duties. Through this process the staffing allocation to this department was removed. The 2016 Personal Services expenditures include funding for a partial year of the Office Manager position for the time that was worked prior to retirement
The primary challenge in managing a Dispatch Department which operates 24 hours a day, seven days a week, is guaranteeing the appropriate level of staff are available to work the shifts and have the ability to handle all requests for service when the workload is heavy. The call volume continues to increase each year making the staffing level a constant challenge. In 2016, the department upgraded one part-time position to full-time status to help meet the workload demands. This change expands the department’s ability to provide double coverage in the Emergency Call Center (ECC) during peak weekend and weekday hours. Temporary employees are being trained to operate as back up Dispatchers to help cover overtime shifts and any other openings in the schedule. These individuals provide a cost effective option and bigger pool of candidates to fill any coverage gaps. Management will continue to review call volumes and shift coverage needs to ensure the full-time and temporary staffing levels are adequate.
A revision to budgeting practices for the City creates a change in the amount of worker’s compensation costs applied to the department. The expenditure increase represents the actual amount due from the department for its share of the worker’s compensation coverage costs. In previous years, the Employment Expense Fund subsidized a portion of the amount due to help keep department costs low.
In the past, the City rented the 911 telephone communication equipment used for dispatching duties. Under the rental agreement, the City was not liable for any repair or maintenance costs associated with the equipment. However, due to the age of the equipment and the removal of manufacturer support for the equipment repairs, a system replacement plan was put into place. In preparation for this upgrade, the old system was sold to the City in 2013, eliminating the monthly rental payments and shifting the repair responsibilities to the City. Repair costs for the past three years were limited to labor charges as the City had an opportunity to purchase secondhand equipment pieces for our system for unexpected repairs. The new system will be installed in 2017. The Equipment Maintenance Repair budget decreases in 2017 to acknowledge the use of new equipment and the need for fewer repairs. At this time, there is no indication of a rental fee attached to the use of the new system.
124 Department: Dispatch (1114)
Fund: General (1000)
Budget Summary (cont.):
The required equipment conversion to the NG911 IP phone system will offer improved functionality for text acceptance and for call response.
The equipment change also affects the Contracted Services budget as some of the warranty costs for the console equipment are lower than what was required for the previous system.
Capital Outlay:
In 2016, the Equipment Acquisition Fund allocated money to purchase a new radio console for the dispatching system to ensure that the equipment is ready for the upgraded 911 phone system in 2017.
Goals:
I. Implement the replacement of the Gold Elite radio console with the Motorola MCC 7500 equipment. This is required due to upgrades that the MESB has planned for the State-wide ARMER radio system in April 2016. The upgrade allows the Dispatch Center to continue to use the State of Minnesota ARMER 800 MHz trunked radio system.
II. Continue to revise and update the new Computer Aided Dispatch (CAD) system that links the CAD, RMS, and Police/Fire mobile access through one vendor. Provide assistance in the implementation of the Fire Records Management System which allows the Fire Department personnel access to information from the system in their vehicles, similar to what Police personnel can receive while in the field.
III. Develop and implement Power Phone Total Response CACH (Computer Aided Call Handling). This technology offers combined protocols and CAD integration to generate informed dispatch decisions and updates to responders. The dispatchers use Power Phone’s Total Response for Emergency Medical Dispatch to provide pre-arrival instructions which help deliver a higher standard of call handling.
IV. Implement the recently designed Field Training Program and manual to ensure all new dispatchers are instructed consistently and that all training performed is well documented.
V. Hold semi-annual meetings with all WBL Emergency Communications Center (WBLECC) staff to review procedures, evaluate protocols and provide staff training.
125 Department: Dispatch (1114)
Fund: General (1000)
Goals (cont.):
VI. Continue reviewing and revising the WBL Emergency Communications Center (WBLECC) Standard Operating Procedures manual, which incorporates new standards set by the State-wide 800 MHz Interoperable Standards and Metro Radio Board initiatives.
VII. Plan for the Century Link 911 phone line replacement in 2017 as the current system is no longer supported and is not compatible with the requirements of the NG911 IP service.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Total service calls 31,936 26,270 28,000 30,000
Calls answered within three rings 97.0% 97.0% 97.0% 97.0%
Caller dissatisfaction <1.0% <1.0% <1.0% <1.0%
126 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Public Safety Public Safety General Dispatch 1000 - 1114
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. Employees 334,980 355,671 367,898 340,606 323,034 6117 Overtime-reg. employees 26,273 21,609 14,000 20,000 20,000 6119 Salaries-temp. employees 6,544 11,491 6,865 13,765 13,000 6122 PERA 26,355 28,517 28,952 27,045 25,730 6124 FICA/Medicare 27,835 29,918 29,740 28,640 27,240 6128 Insurance contrib. 29,493 29,493 30,985 29,245 29,380 6138 Worker's compensation 2,565 2,565 2,695 5,700 5,985 6146 Severance 4,852
Total Personal Services 454,045 484,116 481,135 465,001 444,369
SUPPLIES 6210 Office supplies 570 251 900 650 900 6220 Equipment supplies 350 314 400 400 400 6240 Building supplies 300 300 300 6280 Books & Periodicals 375 375 375 6290 Uniforms 1,982 2,861 2,475 2,800 2,800 6295 Small tools 1,458 1,500 1,200 1,200
Total Supplies 4,360 3,426 5,950 5,725 5,975
OTHER SERVICES & CHARGES 6401 Professional services 1,686 1,686 2,110 1,910 2,200 6402 Data processing 1,616 1,905 2,805 2,320 2,650 6411 Telephone 2,908 3,200 3,180 3,250 2,900 6413 Radio Communications 2,878 2,878 2,875 2,875 2,875 6422 Electric 5,086 4,871 5,100 5,100 5,100 6423 Natural gas 1,490 984 1,200 1,000 1,000 6434 General Liab. insurance 2,154 2,188 2,188 2,188 2,188 6450 Outside printing 450 200 450 6460 Subscriptions/memberships 92 100 100 100 6470 Training 1,500 1,500 1,500 6486 Mileage Reimbursement 6505 Equipment maint. service 890 659 2,150 2,150 1,150 6515 Building maint. service 700 700 700 6555 Equipment rental 6560 Other contractual svc 6,562 10,053 10,070 7,570 6,200
Total Other Services and Charges 25,362 28,424 34,428 30,863 29,013
Total 483,767 515,966 521,513 501,589 479,357
127 Department: Legal – Prosecutor (1041)
Fund: General (1000)
Department Activities and Responsibilities:
The City contracts for legal prosecution services to handle actions that violate the criminal code. These costs are reported as a component of the City’s overall public safety expenditures.
Budget Activities:
The City Council appointed Robb Olson and the law office of Geck Duea & Olson, PLLC to handle the City’s prosecution services. Pursuant to the City Charter, the appointment extends for a period of one year and expires each January. Currently, a monthly retainer of $3,900 is paid to the Prosecutor for attorney and legal assistant office time to review police reports, interact with police officers, act as defense counsel, prepare formal complaints, and process a high volume of correspondence and court documents. The Prosecutor receives $100 per hour for work not covered in the retainer above. Work in this category consists of duties related to actual court responsibilities such as: all court appearances, preparation time for legal memorandums for arraignments, pre- trials, court trials, contested evidentiary hearings, jury trials, and any appeals. This rate has remained the same since 2006.
The office handles about 2,000 cases each year, which include 300+ DWI cases and 100+ Domestic Assault cases. The remaining cases handled involve all misdemeanor and gross misdemeanor offenses, disorderly conduct charges, code violations, and traffic-related offenses. The City Prosecutor works closely with the police department, State Highway Patrol, and occasionally Ramsey County Sheriff’s Office to prosecute the cases.
The City Prosecutor appears in court for two arraignment calendars per month, two to three Pretrial calendars, one Court Trial calendar for contested traffic tickets, and other appearances for sentencing defendants and probation violations as needed. The City Prosecutor also handles two in-custody arraignment calendars at the Ramsey County Law Enforcement Center (LEC) for suburban defendants who were arrested and are in custody for Domestic Assault or Gross Misdemeanor DWI offenses.
In addition, the City Prosecutor handles a week-long trial calendar each month for 15-20 cases that are unresolved and scheduled for trial or evidentiary hearing. The vast majority of these cases settle for various reasons, with about 2-3 cases per year actually going to a full jury trial. A majority of cases resolve after contested evidentiary hearings are held to address legal issues relating to the stop of DWI defendants by the police or other similar issues. All contested evidentiary hearings, jury trials, sentencing and probation violation hearings are held at the downtown St. Paul Courthouse.
128 Department: Legal – Prosecutor (1041)
Fund: General (1000)
Budget Activities (cont.):
In 2014, a change in the court schedule required prosecuting attorneys to be in court 22 times a month instead of the 12 times a month in the old schedule. This modification significantly impacted the City’s Legal prosecution budget since the attorney representing the cases is paid for court appearances on an hourly basis. The City’s Prosecuting Attorney continues to work with the judges and the court system staff to modify the court schedule calendar to something that is closer to the previous scheduling model.
With the change in the court scheduling calendar, and the increase in the number of cases handled through prosecution services each year, the expenditures for the department have increased substantially over the years and procedures need to be established to try to control how the cases are handled. The Prosecutor and Police Department administration work proactively to reduce the costs they can control in three areas of this budget. The joint efforts have proven successful in previous years so they maintain the support for the operations in this budget cycle. First, the Prosecutor provides officers with a tentative notice of possible court dates to prevent mandatory “on-call” status for jury trials. This simple change offers significant savings in the police overtime budget without any adverse effect upon the handling of cases. Second, the Prosecutor serves subpoenas to witnesses by mail rather than using the Police Department staff to personally serve these subpoenas. Finally, the City Prosecutor works cooperatively with other suburban prosecutors to cover conflict cases or hearings at which he cannot attend by informally trading court appearances with other prosecutors at no additional cost to the City.
Another contributing factor for the increase in prosecuting expenditures is the Police Department’s participation in the Ramsey County Joint Domestic Abuse Prosecution Enhancement Project since January 2015. The goal of the project is to hold Domestic Abuse offenders more accountable for their behavior. The project findings support a shift in the way the Police Department and the Prosecutor’s office handle and investigate domestic violence cases. By implementing a more thorough investigation process, a higher number of cases go to trial or are resolved with QDVRO (Qualified Domestics Violation of Restraining Order offenses) than ever before. Prior to the project, on average, two domestic abuse cases went to a jury trial; however, since the implementation of the Domestic Abuse Prosecution Enhancement Project there are now closer to ten cases going to a jury trial each year.
This budget also includes funding for an administrative hearing officer who works at City Hall to handle minor motor vehicle and code violation issues through the City’s Administrative fine process.
129 Department: Legal – Prosecutor (1041)
Fund: General (1000)
Budget Summary:
In reviewing the 2016 Revised Budget, the Professional Services budget amount increases significantly due to the court cases and related costs that the attorney is handling for the City. In addition to the factors driving higher costs for prosecuting services listed above, the court’s original decision on two cases were successfully appealed during the year. The appeal process brings higher costs through extensive time spent on research, case preparation and court appearances.
The Proposed 2017 Budget maintains legal fee expenditure estimates slightly above the 2016 Adopted Budget level. The Professional Services budget amount continues to base estimates on the current court schedule for the Prosecuting Attorney; however, the Department is hoping this schedule will be changed so that the Revised 2017 Budget can be reduced.
Total payments to the legal firm for the past five years are shown below:
2012 2013 2014 2015 2016* Prosecutor $102,922 $107,798 $148,002 $136,520 $81,952
*Partial year payments (1/1/16 – 8/31/16)
130 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General Legal Prosecution 1000 - 1040
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6119 Salaries - temp. employees 540 642 1,050 1,050 1,103 6124 FICA/Medicare 41 49 80 80 85
Total Personal Services 581 691 1,130 1,130 1,188
OTHER SERVICES & CHARGES 6401 Professional services 148,002 136,520 136,000 149,950 145,000
Total Other Services and Charges 148,002 136,520 136,000 149,950 145,000
Total 148,583 137,211 137,130 151,080 146,188
131 Department: Animal Control (1118)
Fund: General (1000)
Department Activities and Responsibilities:
The Animal Control department records the costs to provide response for animal related service calls, animal patrol, boarding, euthanizing and any other special services related to animal control.
Budget Activities:
Currently, the City’s Police Department oversees the animal control responsibilities through the work of Community Service Officer (CSO) staff members when on duty and Police Officers when a CSO is not on duty. This model ensures that all calls for service related to animal control are addressed in a timely manner.
The department contracts with Hillcrest Animal Hospital for animal boarding needs, veterinary care and euthanizing services for animals that are collected on calls. This business relationship allows the Police Department to provide boarding services at a location that is convenient for police department staff and community residents.
The Police Department continues to review policies related to animal control, assess the equipment needs and develop training for staff in order to support the animal control function.
Budget Summary:
In reviewing the 2016 Revised Budget, the following expenditures are decreasing from the Adopted Budget.
First, the contract costs with Hillcrest Animal Hospital for boarding service fees and euthanizing charges are lower than originally anticipated. The key factor in this savings is the hard work and passion the Hillcrest employees give to the animals. Their staff values each animal brought to their facility and they go above and beyond routine duties to find a home or rescue shelter for the animals they receive. Animal owners pay for impound fees if they recover their pet from Hillcrest so the City is only responsible to pay impound fees for any unclaimed animals. The extra effort by the staff to find homes for the uncollected animals assists the City in keeping the department’s budget as low as possible each year.
Second, the Other Supplies account budget is reduced as no new equipment is needed for the employees to perform their duties. This account also contains an appropriation for the purchase of dog license tags that are purchased bi-annually by residents to help return their pet to them if they are lost. The City will need to purchase the 2017-2018 tags during the last quarter of 2016 to be prepared for the next license tag cycle.
132 Department: Animal Control (1118)
Fund: General (1000)
Budget Summary (cont.):
Third, the department recognizes that proper job training for employees is essential regarding Animal Control duties. Staff continually evaluates available training options to determine what opportunities would best benefit the employees handling these duties. During 2016, the expenditure allocation is reduced as staff is utilizing internal training techniques and does not plan on any employees attending an outside training event.
The 2017 Budget anticipates animal related service calls to remain similar to the estimates used to prepare the 2016 Budget.
Many pet owners are choosing to have their vet implant an electronic microchip in their pets upper back to assist them in finding their pet if it is lost. The microchip information can only be read by a scanning device that is typically found at animal shelters and veterinary offices. The department members believe that purchasing a scanning device would assist them in returning recovered pets to their homes and prevent an unnecessary trip to Hillcrest Animal Hospital and the related boarding costs. Additional funds are added to the Other Supplies account for the purchase of a microchip reader.
The Impound Fee line item is reduced to reflect the lower expenditures paid by the City due to the Hillcrest Animal Hospital’s hard work in finding the pet owners or homes for the pets each year.
Goals:
I. Review and monitor animal control calls for service and department functions to ensure high service levels are delivered to community residents.
II. Monitor that all animals taken in or impounded at Hillcrest are licensed and in compliance with the White Bear Lake Animal Ordinances.
III. Work with the Minnesota Animal Control Association and the National Animal Control Association to provide training to staff to ensure animal control calls are handled appropriately and humanely.
IV. Expand communication with citizens to provide current animal control information and ordinances via the city newsletter, webpage, and WBLPD Facebook page.
133 Department: Animal Control (1118)
Fund: General (1000)
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Total number of animal control calls 427 466 450 450
Dogs returned to owners 42 45 50 50 Dogs placed in rescue shelters 4 7 5 5 Dogs euthanized 1 1 2 2 Dogs DOA 0 1 0 0 Total number of dogs serviced 47 54 57 57
2014 2015 2016 2017 Actual Actual Budget Budget Cats returned to owners 4 4 5 5 Cats placed in rescue shelters 24 26 20 20 Cats euthanized 1 1 4 4 Cats DOA 0 0 0 0 Total number of cats serviced 29 31 29 29
134 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Animal Control General Government General Public Safety 1000 - 1118
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6119 Salaries - temp. employees 8,826 9,296 9,600 9,600 10,000 6124 FICA/Medicare 675 711 735 735 765
Total Personal services 9,501 10,007 10,335 10,335 10,765
SUPPLIES 6250 Other supplies 276 229 585 400 750
Total Supplies 276 229 585 400 750
OTHER SERVICES & CHARGES 6402 Data processing 1,280 1,340 1,400 1,440 1,500 6470 Training & Subsistance 600 250 600 6565 Disposal fees 1,897 2,061 2,250 2,000 2,250 6570 Impound fees 840 860 2,500 2,200 2,250
Total Other Services and Charges 4,017 4,261 6,750 5,890 6,600
Total 13,794 14,497 17,670 16,625 18,115
135
Reader’s Notes:
136 Department: Emergency Preparedness (1220)
Fund: General (1000)
Department Activities and Responsibilities:
The Emergency Preparedness Department oversees the integration of the City’s emergency response expertise of the Police, Fire, and Public Works Departments; as well as ensuring these teams are connected with emergency response personnel from other governmental agencies. The City has an emergency operations plan which is regularly reviewed and tested through trial implementations.
Budget Activity:
The department oversees the operation, maintenance and repair of the five notification sirens located in the City. These are used to alert the community of threatening weather or other emergency situations.
As part of the duties to coordinate emergency response efforts in the City, the budget also includes funding for the Police Reserve activities and the Citizen’s Emergency Response Team (CERT), as these volunteers assist all departments in emergency response duties.
The department hopes to schedule an elected official and management training session with the Emergency Management Director of Ramsey County in 2017.
Budget Summary:
During 2015, the Police Department formed the first Citizen’s Emergency Response Team (CERT) for the community. The CERT model was initially started within the Department of Homeland Security branch of the Federal Emergency Management Agency to help communities organize a group of community members who are prepared to help emergency response teams address early stages of disaster situations until more assistance can be sent to the City from other jurisdictions. The team members appreciate the opportunity to help when asked and the departments value additional support when needed.
The increase in the Other Supplies account budget in 2016 funds the purchase of backpacks and supplies for the CERT team. Two different local businesses provided donations in 2015 and 2016 to cover the annuals costs for this endeavor because they believe in the community benefit of the group. The department will try to receive other grants in future years to assist in covering the on-going costs of operations.
A 560 gallon fuel tank at Fire Station 2 provides fuel for the emergency generator and furnace heating fuel for the facility. The cost per gallon estimates used in preparing the 2016 Adopted Budget for the Fuels account were much higher than the actual per gallon costs currently available in the market. The lower cost supports the reduction in the budget amount.
137 Department: Emergency Preparedness (1220)
Fund: General (1000)
Budget Summary (cont.):
A low turnover rate in Police Reserve personnel and appropriate care of department issued equipment avoids unnecessary replacement costs and allows a decrease to the Uniforms account budget.
The 2017 Budget remains relatively unchanged from the 2016 Reserved Budget as operations continue without any major changes. The calculation for the Fuels account budget amount uses a price per gallon estimate higher than current prices to be conservative, and allow for any changes in the market. It is the department’s hope that the estimate is high and will allow for a reduction in the budget amount again next year in the 2017 Revised Budget.
The Municipal Building Fund provides funding for the replacement of one emergency warning siren in 2017 if necessary. The Equipment Acquisition Fund includes funding to purchase an emergency generator for Fire Station 2 in 2016.
Goals:
I. Test and monitor the emergency generator for efficiency on a monthly basis.
II. Annually review emergency response plans used by the department.
III. Host a second Community Emergency Response Team (CERT) event to train another group of volunteers to assist in a disaster situation.
Performance Indicators: 2014 2015 2016 2017 Actual Actual Budget Budget Number of Warning System Tests 7 7 7 7
Warning System Test Failures 0 0 0 0
Emergency Generator Operations 12 12 12 12
Reserve Officers with more than 1 year 12 10 14 16 of service
Number of Volunteer Hours 4,483 3,100 4,600 5,000
138 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Emergency Public Safety General Preparedness 1000 - 1220
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6119 Salaries-temp. employees 1,900 1,950 1,950 1,950 1,950 6124 FICA/Medicare 145 150 150 150 150
Total Personal services 2,045 2,100 2,100 2,100 2,100
SUPPLIES 6220 Equipment supplies 100 300 300 300 6250 Other Supplies 109 1,100 700 1,100 6272 Motor fuels 1,992 2,000 1,000 1,500 6290 Uniforms 1,704 1,009 2,750 1,250 2,000 6295 Small tools 800 700 700
Total Supplies 3,805 1,109 6,950 3,950 5,600
OTHER SERVICES & CHARGES 6422 Electric 3,178 3,054 3,100 3,100 3,100 6423 Natural gas 2,178 1,506 2,100 1,500 1,500 6434 General Liab. insurance 294 299 299 299 299 6445 Postage 100 50 100 6450 Outside printing 50 50 50 6460 Subscriptions/Dues 512 484 50 50 50 6470 Training 145 852 700 700 700 6505 Equipment maint. service 2,769 3,000 1,000 3,000
Total Other Services and Charges 9,076 6,195 9,399 6,749 8,799
Total 14,926 9,404 18,449 12,799 16,499
139 Department: Building and Code Enforcement (1080)
Fund: General (1000)
Departmental Activities and Responsibilities:
The Building and Code Enforcement Department is under the general direction of the Community Development Director and is responsible for enforcing the state and local uniform building, electrical, mechanical and plumbing codes. As part of this enforcement process, staff reviews original project plan applications to verify compliance with the required codes and then grants the appropriate permits for the project. Once work begins on the new construction or remodeling projects, the inspectors examine the work at specific stages of development to insure code compliance is being followed in the work. While performing these duties, the staff works closely with the Fire Department to maintain compliance with fire and life safety codes in residential and commercial buildings.
The Department also employs a Code Enforcement Officer who concentrates on issues related to general maintenance of private property, zoning and illegal facility uses within the City.
In addition to performing these functions in our city, the department provides contract building code and inspection services to the neighboring city of Mahtomedi.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Building Official 1.00 1.00 1.00 1.00 1.00 Building Inspector 2.00 2.00 2.00 2.00 2.00 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Secretary 1.00 1.00 1.00 1.00 1.00 Total Building 5.00 5.00 5.00 5.00 5.00
Budget Summary:
The Building Department is in a great position with a solid team of workers who deliver excellent customer service. This knowledgeable team of employees has been essential in conducting the required inspections on the additional residential and commercial projects within the City as the market continues to improve. The extra funds allocated to the Personal Services in the 2016 Revised Budget reflect compensation adjustments. The budget also includes an adjustment to the workers’ compensation coverage allocated to the department. In past years, the balance in the Employment Expense Fund helped subsidize this benefit for employees.
140 Department: Building and Code Enforcement (1080)
Fund: General (1000)
Budget Summary (cont.):
The City entered into a managed print agreement with Toshiba during 2016 to save money and create efficiencies in with printer supplies and maintenance costs. Through the agreement the City pays a fee based on the number of printed pages, this charge then covers the supplies, repairs and replacement costs for the covered machines. The Office Supplies budget decreases in 2016 to eliminate the toner purchases for the printer and small copier in the department.
Generally, Minnesota law requires all electrical work to be performed by licensed, bonded and insured electrical contractors and their employees. Though the City handles all other inspections through staff, the electrical inspections are performed through a contracted service. The Professional Services budget amount includes increased funding for required electrical inspections related to the current permits and projects.
Overall, the 2017 Budget stays consistent with the 2016 Revised Budget for the department. Staffing levels are expected to remain consistent for the entire year. The increase in salaries and benefits for the employees are off-set by savings in other accounts in this budget. The Professional Services budget amount decreases based on the initial estimates for electrical inspections needed for planned projects. Savings will be available in the Telephone budget line item with the implementation of the new Voice Over Internet Protocol (VoIP) system.
The most significant budget change within the department is the reduction in Shop Maintenance fees for vehicles. In previous years, the City’s central garage function operated as an Internal Service Fund. To improve the process and simplify the service to City departments, the City’s garage will become a General Fund department in 2017. Therefore, each General Fund department will no longer be charged a fee for fleet services provided by the staff mechanic. This change improves operational efficiencies and has no impact on General Fund expenditures as the activity transfers to another department within the fund.
The 2016 Equipment Acquisition Fund budget provides funding to purchase a replacement vehicle for the department.
Goals:
I. Implement an electronic permit application system (ePermits) which customers to apply for simple permits online.
II. Continue to expand the building permit tracking software system to offer customers an easy way to access permit history online.
141
Department: Building and Code Enforcement (1080)
Fund: General (1000)
Goals (cont.):
III. Increase code enforcement of the Rental Housing Ordinance. The intent is to keep rental properties in compliance with minimum housing standards to ensure safe housing in our neighborhoods.
IV. Implement a plan to concentrate code enforcement in neighborhoods of high violation frequency and coordinate with program promoting home repair.
Performance Indicators:
BUILDING PERMITS – City of White Bear Lake
Year Building Permit Permit and Plan Number of Valuations Review Fees Permits 2007 28,644,530 419,585 2,142 2008 21,693,847 383,619 2,217 2009 29,645,946 406,983 1,913 2010 18,449,109 351,168 2,217 2011 12,308,120 279,929 2,079 2012 22,221,773 346,546 2,155 2013 35,343,071 408,767 2,203 2014 28,747,324 407,684 2,072 2015 57,368,908 606,904 2,505 2016 Estimate 36,000,000 410,000 2,000
BUILDING PERMITS – City of Mahtomedi
Year Building Permit Permit and Plan Number of Valuations Review Fees Permits 2007 18,083,330 275,703 1,040 2008 12,595,319 173,027 627 2009 7,894,918 111,937 513 2010 14,355,214 190,406 646 2011 9,681,140 176,303 697 2012 15,638,099 200,604 660 2013 13,002,121 166,952 649 2014 10,512,222 146,760 566 2015 25,060,053 258,443 802 2016 Estimate 8,000,000 130,000 650
142 Department: Building and Code Enforcement (1080)
Fund: General (1000)
Performance Indicators (cont.):
CODE ENFORCEMENT VIOLATION NOTICES – City of White Bear Lake
January – December 2015
Ward 1 2 3 4 5 Total Refuse / Exterior Storage 9 14 15 11 18 67 Inoperable Vehicles 5 8 15 8 9 45 Parking (Including Parking on Grass) 14 14 13 16 11 68 Weeds 10 10 7 6 12 45 Multiple Violations 15 14 13 13 8 63 Miscellaneous 12 7 8 9 12 48 Structure Maintenance 6 3 5 3 2 19 Total Cases Opened 71 70 76 66 72 355
Complaint Initiated 6 8 13 6 6 39 City Initiated 65 62 63 60 66 316
CODE ENFORCEMENT VIOLATION NOTICES – City of White Bear Lake
January – September 2016
Ward 1 2 3 4 5 Total Refuse / Exterior Storage 7 8 5 4 13 37 Inoperable Vehicles 6 8 18 14 8 54 Parking (Including Parking on Grass) 13 7 11 8 11 50 Weeds 13 21 9 9 8 60 Multiple Violations 13 6 8 6 4 37 Miscellaneous 4 6 3 6 9 28 Structure Maintenance 2 4 0 1 0 7 Total Cases Opened 58 60 54 48 53 273
Complaint Initiated 3 9 6 7 8 33 City Initiated 55 51 48 41 45 240
143 Department: Building and Code Enforcement (1080)
Fund: General (1000)
Performance Indicators (cont.):
The following Performance Measurements contain only the City of White Bear Lake data.
2014 2015 2016 2017 Actual Actual Budget Budget Total Inspections for All Permits 3,446 5,376 2,300 2,300
Total Number of Permits Issued 2,310 2,505 2,000 2,000
Total Number of Permits Completed 1,578 1,835 1,350 1,350
Number of Certificate of Occupancies Issued 23 40 30 30
Number of Rental Inspections Performed 241 176 150 150
Total Fees Collected $359,898 $485,162 $410,000 $410,000
Total Value of Construction (in millions) $28,747 $57,669 $36,000 $36,000
Number of New Single Family Dwelling 9 6 6 5 Permits
Number of Town Homes 2 1 1 1
Apartments 0 4 1 0
144 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Administration General Government General Building & Code Compl. 1000 - 1080
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 294,459 303,100 311,536 316,091 322,443 6117 Overtime - reg. employees 218 6122 PERA 21,158 22,729 23,382 23,710 24,185 6124 FICA/Medicare 21,919 22,585 23,849 24,185 24,670 6128 Insurance contrib. 26,100 26,100 27,420 27,420 28,655 6138 Worker's compensation 2,270 2,270 2,385 4,890 5,135
Total Personal Services 365,906 376,784 388,790 396,296 405,088
SUPPLIES 6210 Office supplies 1,438 1,240 1,450 850 1,000 6220 Equipment supplies 235 376 190 190 190 6230 Vehicle supplies 126 1,403 1,000 1,000 1,000 6250 Other supplies 55 88 6272 Motor fuels 6,831 4,667 5,000 4,500 4,500 6280 Books & periodicals 616 806 1,300 1,300 1,300 6290 Uniforms 300 300 300 6295 Small tools 174 90 500 500 500
Total Supplies 9,475 8,670 9,740 8,640 8,790
OTHER SERVICES & CHARGES 6401 Professional services 23,460 23,943 26,000 35,100 30,100 6402 Data processing 26,519 28,003 32,965 32,200 33,980 6411 Telephone 1,739 1,807 1,740 1,740 980 6412 Cellular 694 650 700 700 700 6434 General Liab. insurance 3,166 3,165 3,165 3,165 3,165 6436 Auto. Liab. insurance 1,637 1,663 1,663 1,663 1,663 6445 Postage 1,380 1,136 1,400 1,400 1,400 6449 Inhouse printing 129 89 300 300 300 6450 Outside printing 638 379 350 350 350 6460 Subscription/memberships 260 260 310 6470 Training 886 3,342 3,380 3,380 3,380 6505 Equipment maint. service 298 246 290 290 290 6508 Shop maint. service 3,493 3,491 3,500 3,500 6510 Vehicle maint. service 1,225 827 490 490 6545 Credit card fees 9 6560 Other contractual service 123 140 140 140
Total Other Services and Charges 65,264 68,873 76,343 84,678 76,758
Total 440,645 454,327 474,873 489,614 490,636
145
Reader’s Notes:
146 Department: Central Garage (1310)
Fund: General (1000)
Departmental Activities and Responsibilities:
The Central Garage offers a full service facility to manage preventive maintenance work, repairs, and record keeping for City’s vehicle fleet and equipment.
Departmental Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget PW Superintendent .10 Mechanic 1.00 PW Office Clerk .20 Total Central Garage 1.30
Budget Activity:
For many years, the Central Garage function for the City operated on a self-supporting basis as an Internal Service Fund by charging departments for the direct labor and parts costs needed to maintain or repair vehicles and equipment. The philosophy behind this set up was to provide a measurement tool to compare the City’s garage operations to that of a privately owned garage business. For much of the time, revenues projections were based on an hourly rate of $70.00. Though this fee structure was similar to outside agencies, it was difficult to maintain in the City environment because of the variation in duties the mechanic was responsible for completing. The cost of making large expensive repairs on major equipment units was cheaper than outside services by using the internal skilled mechanic; however, the simple tasks like changing oil cost much more than the small specialty companies who hire wage earning employees to provide the uncomplicated services. This variation made it difficult to compare the total internal service costs to outside vendors to assess operational efficiency. In addition to this challenge, the record keeping needed to track and bill departments for the internal work done on the vehicles and equipment created otherwise unnecessary paperwork for the mechanic, public works clerk and finance department.
As the City management team has been analyzing each department for opportunities to incorporate new efficiencies into daily operations, changing the Central Garage Fund to a General Fund department provided a chance to improve work flow between departments and allow for greater use of employee time for department work.
Beginning in 2017, any invoices for parts related to specific units will be charged directly to the department who operates the equipment. Small or miscellaneous supplies that are not easy to tie to a specific vehicle or equipment will be coded to the Central Garage
147 Department: Central Garage (1310)
Fund: General (1000)
Budget Activity (cont.): business unit. General Fund departments will not be charged labor for the work completed since they are in the same fund as the garage. Enterprise Funds will transfer funding into the General Fund to cover the labor and miscellaneous charges related to their equipment.
Budget Summary:
The 2017 Budget remains consistent with expenditure estimates used in previous years’ budgets when the department operated as an Internal Service Fund for a conservative starting point in planning the annual costs. Business activity during 2017 will provide valuable insight in the future trends in this division. The department anticipates a reduction to the budget amounts for equipment and vehicle supplies in the 2017 Revised Budget as many of the purchases for the units will be coded directly to the departments receiving the benefits.
Capital Outlay Provided through the Equipment Acquisition Fund:
Item 2016 2017 Grease pump $1,000 Tire changer and balancer 5,000 Tough book laptop 5,000 Total $11,000
Goals:
I. Continue to utilize the vehicle maintenance record system to provide historical data for equipment evaluations.
II. Complete all City vehicle maintenance requests promptly to keep down time for the operating department as low as possible.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Equipment repairs completed >$5,000 3
Repair projects >40 hours to complete 4
Number of non-Public Works repairs 125
148 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO:
Public Works General Garage 1000 - 1310
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 79,224 6117 Overtime-reg. employees 500 6122 PERA 5,980 6124 FICA/Medicare 6,100 6128 Insurance contrib. 7,450 6138 Worker's compensation 4,760
Total Personal Services 104,014
SUPPLIES 6210 Office supplies 100 6220 Equipment supplies 28,000 6230 Vehicle supplies 14,000 6240 Building supplies 500 6250 Other supplies 1,200 6274 Lubricants & additives 1,500 6290 Uniforms & clothing 700 6295 Small tools 1,600
Total Supplies 47,600
OTHER SERVICES & CHARGES 6401 Professional services 200 6422 Electric 5,700 6423 Natural gas 3,100 6434 General liability insurance 2,920 6445 Postage 50 6450 Outside printing 100 6460 Subscriptions 100 6470 Training 1,200 6505 Equipment repair services 3,000 6515 Building maint. service 400 6555 Equipment rental 6560 Contractual services 2,550
Total Other Services and Charges 19,320
CAPITAL OUTLAY 7140 Machinery & Equipment
Total 170,934
149 Department: Streets (1410)
Fund: General (1000)
Department Activities and Responsibilities:
The Streets Department provides maintenance for 86 miles of streets and alleys, 10 miles of trails, 40 miles of sidewalks, 21 parking lots, over 500 signs, and all associated above ground infrastructure within the public right of way and other public spaces in the City. The maintenance activities include: street sweeping, curb repairs, pothole patching, storm sewer repairs, street surface repairs after watermain breaks and Citywide tree trimming.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget PW Superintendent .10 .10 .10 .10 .10 Maintenance III Worker 1.00 1.00 1.00 1.00 1.00 Maintenance II Worker 3.00 3.00 3.00 3.00 3.00 Maintenance I Worker .50 .50 .50 PW Office Clerk .10 .10 .10 .10 .10 Total Streets 4.70 4.70 4.70 4.20 4.20
Budget Activity:
The City has established a Pavement Management Program (PMP) to coordinate the maintenance, rehabilitation and reconstruction of the City’s pavement infrastructure. Following a routine Pavement Management Program is essential to keeping annual expenditures manageable and providing a longer lifespan for the roadway system. Inspection and minor routine maintenance will minimize problems when they occur and when damage is noted, timely repairs will prevent damage from deteriorating into more severe problems that will become more expensive to replace. The City’s Pavement Management Program consists of a range of techniques including patching, crack sealing, sealcoating, milling and overlaying, and total reconstruction.
The initial stage of pavement maintenance begins with crack sealing to prevent moisture from infiltrating the pavement because the moisture weakens the structural subsurface layers of the road and causes pavement deterioration. Once this procedure is done, a seal coating of asphalt and fine aggregate is applied to the entire road surface to protect the pavement from damage and prolong the life of a pavement that is structurally sound but is beginning to age and may have some surface distress. The City’s plan provides for crack sealing and seal coating of a street every five to seven years.
The second stage of pavement maintenance involves milling the top 2 inches of asphalt off the existing road surface. This process removes the damaged road layer and then a new layer of asphalt is applied, creating a smooth even driving surface, which extends the overall life of the roadway. The City’s plan provides for a mill and overlay to be performed
150 Department: Streets (1410)
Fund: General (1000)
Budget Activity (cont.): in the 20th-25th year in the street’s life cycle. With this strategy, each road has approximately 3 sealcoating cycles before this more extensive rehabilitation process is required. Following the mill and overlay guidelines in the PMP is essential because allowing too much time between cycles allows for more damage to occur which can remove this technique as an option and escalates the road repairs to reconstruction status and costs. Though the mill and overlay process is a newer technique to the City, it is something that will become a long term method for us to use to maintain our streets that have already been constructed to current engineering standards.
The final stage in pavement maintenance involves completely removing and replacing the roadway pavement and base layers. Street reconstruction projects also include repairs to underground utility infrastructure. These projects are more extensive and expensive than the other repair stages and typically include new concrete curb and gutter. These projects are financed through a combination of City funding, Municipal State Aid allocations and special assessments to benefitting property owners. The City’s plan provides for reconstructing streets at roughly the 50th year in the street’s life cycle.
In years when the interest earnings were very high, the City was able to pay a larger portion of the street reconstruction expenditures with these interest revenues. However, in the past 10 years, the decline in interest revenue due to the economic slow-down has had a significant impact on the City’s available revenues. As the City continues to implement the pavement management plan, it will be important to continue review of alternative revenue sources.
The Street Department also cleans and maintains street and highway medians in the City to preserve their appearance throughout the year. This work often extends to State and County highways through the City because, while these highways are not the City’s responsibility, their appearance has a direct reflection on the City.
Budget Summary:
The Revised 2016 Budget decreases as a change in staff assigned to this department shifts to other departments. For many years, a portion of a vacant Property Maintenance position has been included in this department’s budget to reserve funding for staff time that was once in this department. Over time, the expectation was to hire an employee to fill the vacancy as it had been staffed in the past. However, after reviewing the staffing needs of all Public Works Departments, management determined that the best option in replacing this vacancy is to move all funding to the Parks Department to assist with the increasing demands in that department. The savings received through the transfer process is off-set by an increase in the worker’s compensation amount allocated to this department.
151 Department: Streets (1410)
Fund: General (1000)
Budget Summary (cont.):
As mentioned in other department budgets, this change in budgeting practices represents the actual amount due from the department for its share of the worker’s compensation coverage costs.
In previous years, the Employment Expense Fund subsidized a portion of the amount due to help keep the department costs low.
In the 2016 Revised Budget, the Street Material amount decreases as fewer patching repairs were needed on streets this year when compared to the estimates used in the original budget. In reviewing the current budget amounts with past years in this document, it appears that the cost of street materials have increased considerably since 2014. However, upon further review of expenditure trends in this account, the current level of expenditures for the materials is significantly lower than it has been in the past ten years, which can be attributed to a more robust Pavement Management Program resulting in improved general pavement quality city-wide.
The budget for Motor Fuels adjusts to recognize the actual cost per gallon currently available in the market. This cost is much less than the estimate used in preparing the Adopted Budget.
The Shop Maintenance costs for the department are lower than originally anticipated. The staff mechanic completes most of the work on the City’s fleet but will send the work to an outside vendor when the tasks cannot be completed in the City shop. The reduction in the budget for this account is off-set by an increase in monies spent on jobs performed by outside vendors during the year.
The Vehicle Maintenance account budget is higher than most years due to the costs of maintaining aging vehicles and equipment that are used in daily operations. The adopted budget amount includes funding for refurbishing work to the dump boxes on the Sterling truck #8-03, the Ford 1 ton truck #88-08 and the loader unit #10-05. These three units are all solid equipment pieces that need repairs to operating problems but the issues aren’t major enough to warrant a total replacement of the unit. The revised budget increases to include transmission repairs for the Freightliner truck #26-11 and repairs to the bobcat. Though these charges seem high, the amount spent on repairs help extend the life of the fleet and allow the City to plan for expensive replacement purchases for the assets in the future.
In 2014, the City worked with the Department of Transportation to resurface Highway 61 and upgrade the road’s median as it is a main road through much of the City and the downtown area. Though the road is not City property, keeping the new amenities including lighting, landscaping, decorative concrete and monuments in good condition is a
152 Department: Streets (1410)
Fund: General (1000)
Budget Summary (cont.): high priority because it is a main focal point for residents and visitors. The Contracted Services budget allocates funding for City staff to work with contractors to provide mowing, plant maintenance, weeding, and irrigation systems service in the 2016 Revised Budget. A comprehensive schedule details maintenance needs to preserve the investment.
The 2017 Budget continues the staffing level utilized in 2016. Temporary employees will assist full-time staff with road maintenance duties in the summer months when repair and improvement projects are a high priority.
The Street Material estimate returns to the 2016 Adopted Budget amount. The department continues a conservative thought process in estimating this line item after successfully remaining under budget amount in recent years. Predicting winter weather and the impact it will have on the road surface through the freeze and thaw patterns continues to be a challenge in planning. In addition to including adequate funding for weather related issues, it is also important for the department to ensure high quality patching during the sealcoating years to help extend the pavement surface and life of the road.
The Motor Fuels budget also adjusts to the 2016 Adopted Budget amount. The department is conservatively using a higher per gallon fuel price than what is currently available in the market to account for any rate changes that might happen in the coming months. It is the department’s hope that costs will remain lower than the estimate to allow for another reduction in next year’s revised budget.
Employee training remains a high priority for staff. Classes include topics on pavement management, road maintenance, and public works certification. During 2017, two newer employees will attend street sweeper school to add depth to the coverage available for this function.
An important budget and financial reporting change within the department eliminates the Shop Maintenance fees for vehicles. In previous years, the City’s central garage function operated as an Internal Service Fund. To improve the process and simplify the service to City departments, the City’s garage will become a General Fund department in 2017. Therefore, each General Fund department will no longer be charged a fee for fleet services provided by the staff mechanic. This change improves operational efficiencies and has no impact on General Fund expenditures as the activity transfers to another department within the fund.
There are no large scale vehicle repairs anticipated that would require specialized skills outside of those available with the City’s mechanic; therefore, the allocation for Vehicle Maintenance drops dramatically from the 2016 Revised Budget.
153 Department: Streets (1410)
Fund: General (1000)
Budget Summary (cont.):
The Contracted Services budget continues to focus efforts on maintaining the Highway 61 median. The Additional funding requested in 2017 supports the routine maintenance efforts for the entire year.
The Streets Department will incur Professional Services fees of $27,000 in 2016 and $28,000 in 2017 for Engineering assistance in overseeing and maintaining the pavement management program.
Capital Outlay provided through the Equipment Acquisition Fund:
Item 2016 2017 Ice maker $ 4,000 $ - Table and stools 1,000 Pneumatic hammer for sign truck 1,650 Plate tamper 2,250 Gas powered broom 500 Gate valve adjusting tool 3,700 Bucket for backhoe (30 inch) 1,500 Single axle dump truck with plow 185,000 Bucket truck 85,000 Tandem axle trailer 14,000 Total $278,400 $20,200
Goals:
I. Emphasize maintenance and appearance of public right-of-ways, including medians of County and State maintained streets.
II. Increase frequency of street sweeping to effectively reduce pollutants from entering City’s surface water bodies and support the City’s Storm Water Pollution Prevention Program.
III. Work to improve and provide appropriate maintenance techniques to the City’s street pavements to ensure continued improvement of the overall system.
IV. Conduct tree trimming to improve visibility on city streets and sidewalks
154 Department: Streets (1410)
Fund: General (1000)
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Tons of Debris Swept 1,812 1,938 1,725 1,725
Miles of Streets Swept 682 747 625 625
Percent of Pothole Service Requests 100% 100% 100% 100% Completed within Two Working Days
Tons of Asphalt used for street patching 256 430 360 360
Number of Employee Days Lost Due to 0 39 8 0 Work-Related Accidents
Number of Department Vehicle 0 0 0 0 Accidents
Man Hours Spent Tree Trimming 494 835 400 400
155
Reader’s Notes:
156 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Public Works Public Works General Streets 1000 - 1410
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL BUDGET REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries - reg. employees 171,534 213,579 214,191 196,432 204,044 6117 Overtime - reg. employees 2,817 3,840 2,168 2,000 2,500 6119 Salaries - temp. employees 20,441 10,699 15,345 14,815 15,350 6120 Overtime - temp. employees 550 600 6122 PERA 12,532 16,299 16,225 14,885 15,491 6124 FICA/Medicare 15,010 17,064 17,725 16,355 17,021 6128 Insurance contrib. 21,924 21,924 23,033 23,033 24,070 6138 Worker's compensation 7,963 7,963 8,359 18,000 18,900 6146 Severance pay 7,072 1,226 1,414
Total Personal Services 252,221 298,440 298,272 287,484 297,976
SUPPLIES 6210 Office supplies 320 318 470 350 500 6220 Equipment supplies 2,822 5,155 8,000 7,000 8,000 6230 Vehicle supplies 1,519 1,166 2,540 2,200 2,600 6240 Building supplies 1,640 1,446 1,400 1,400 1,400 6250 Other supplies 588 3,656 4,000 4,000 4,000 6253 Street materials 15,050 20,023 24,000 22,000 24,000 6254 Signs & stripping materials 11,668 7,580 10,100 9,000 10,000 6272 Motor fuels 23,667 14,579 18,000 15,000 18,000 6274 Lubricants & additives 1,018 1,096 1,100 1,100 1,100 6290 Uniforms 1,720 1,461 1,500 1,500 1,600 6295 Small tools 727 1,985 1,600 1,600 1,600
Total Supplies 60,739 58,465 72,710 65,150 72,800
OTHER SERVICES & CHARGES 6401 Professional services 25,425 25,250 27,500 27,500 28,500 6402 Data processing 2,912 3,568 5,040 4,000 4,750 6411 Telephone 759 804 875 875 500 6412 Cellular 79 113 230 200 790 6422 Electric 1,369 1,443 1,500 1,500 1,500 6423 Natural gas 1,169 754 1,100 1,000 1,100 6434 General Liab. insurance 17,071 17,340 17,340 17,340 17,340 6436 Vehicle Liab. insurance 3,477 3,532 3,532 3,532 3,532 6445 Postage 110 72 100 100 100 6450 Outside printing 116 12 150 250 150 6460 Subscription/memberships 133 113 200 200 200 6470 Training 281 975 2,000 1,500 3,600 6492 Advertising 100 100 6505 Equipment maint. service 9,535 4,760 6,855 6,500 6,855 6508 Shop maint. service 61,196 67,537 65,000 50,000 6510 Vehicle maint. service 4,541 17,000 26,600 3,200 6515 Building maint. service 1,091 738 1,175 2,000 1,200 6555 Equipment rental 608 872 1,175 6560 Other contractual svc 28,737 29,798 29,000 49,000 56,000
Total Other Services and Charges 154,068 162,222 179,772 192,197 129,417
Total 467,028 519,127 550,754 544,831 500,193
157 Department: Snow/Ice Removal (1420)
Fund: General (1000)
Department Activities and Responsibilities:
This department manages the costs associated with snow removal and ice control activities on City streets, alleys, parking lots, sidewalks and trails.
Budget Activity:
This budget is based on the removal costs for an average snowfall of 54 inches during the season. City policies state that snow removal will begin when 3 inches or more of snow accumulate on the ground or supervisors deem the operations necessary due to drifting snow or icy street conditions. The budget calculations anticipate four snowstorms during the year that will produce over 6 inches of snow, which increases snow removal costs. The accumulation totals and timing of the season’s snowfalls cause significant fluctuations in the actual expenditures for employee overtime and contracted services. The department attempts to control overtime costs by adjusting employees’ schedules when planned snow removal work will be needed at times outside of their regular working hours.
To help reduce snow removal costs during spring months, the City allows the snow to melt off the streets and sidewalks if warmer temperatures are forecasted after the snowfall. This special consideration is only used if the forecast includes sunshine and warmer weather to heat the asphalt and melt the snow. In past years this practice has helped to lower overtime costs and equipment repairs.
Budget Summary:
Winter weather conditions really impact how the revised budget changes from the adopted budget each year. During 2016, the winter weather was milder and dryer than anticipated, which allows for a dramatic reduction in the employee overtime and a reduced need in contractor assistance in plowing cul-de-sac streets.
Similar to what has been discussed in other budget narratives, an increase is being made to the worker’s compensation coverage costs allocated to the department. This change in budgeting practices records the actual amount due from the department for its share of the insurance coverage. In previous years, the Employment Expense Fund subsidized a portion of the amount due to help keep department costs low.
Another large budget adjustment in 2016 affects the Motor Fuels expenditure account. Two situations impact the lower costs for this year. First, the price per gallon estimate during the budget preparation last year was higher than the current prices in the market. Second, the warmer and dryer weather during the winter months reduced the time trucks were driven on the streets to clear snow.
158 Department: Snow/Ice Removal (1420)
Fund: General (1000)
Budget Summary (cont.):
In comparing the Revised 2016 Budget and the 2017 Budget, the employee overtime, Motor Fuels, and Contracted Service accounts include additional funding in anticipation of a normal winter weather season.
The debate of how to treat roads and prevent icy surface conditions continues to be a big discussion within the department and the greater Public Works community throughout the state. Within the City, each road is treated differently for pre-treatment and clearing activities based on the usage of the street. Currently, the department applies salt to roads to prevent dangerous conditions. However, last year the department tried applying a pre- treatment brine solution mixture to some streets in high volume areas to see if the mixture would minimize icy adhesion to roadway surfaces, remove accumulations faster and return the road to clear pavement quicker and easier than the salt application. The department learned that the science and timing of application is very important to have the brine solution provide the best results. After their review, the department determined the practice is too costly for our City to implement universally right now because new equipment needs to be purchased for our trucks to apply the mixture. Since 2007, all new plow trucks purchased by the City have included “belly plows”, which are located on the bottom of the truck. The department has found these plows to be very effective in certain conditions because they can scrape the road surface down to bare pavement easier and requires less salt application. The Other Supplies budget line item supplies the funding for the large salt purchase. Each July the department submits their commitment to the volume of salt to be purchased the following winter season. Forecasting the correct quantity needed months before the actual weather occurs remains a difficult part of the budgeting process. In the 2017 Budget, the department revises the annual request for salt down with the use of new plows on the trucks and salt inventory on hand from the lighter winter conditions last year. An important budget change within the department is the reduction of the Shop Maintenance fees for vehicles. In previous years, the City’s central garage function operated as an Internal Service Fund to offer the maintenance services. To improve the process and simplify the service to City departments, the City’s garage will become a General Fund department in 2017. Therefore, each General Fund department will no longer be charged a fee for fleet services provided by the staff mechanic. This change improves operational efficiencies and has no impact on General Fund expenditures as the activity transfers to another department within the fund.
A detailed listing of the supply costs are as follows: Item 2016 2017 Salt $52,875 $43,200 Pellets 1,325 1,325 Miscellaneous Materials 800 800 Total $50,000 $45,325
159
Department: Snow/Ice Removal (1420)
Fund: General (1000)
Capital Outlay provided through the Equipment Acquisition Fund:
Item 2016 2017 John Deere tractor plow (9 feet) $9,500 $ - Pickup truck plow frame mount Unit #78-08 3,500 Plow modification for Unit #9-13 15,000 Pickup truck plow 6,500 Total $13,000 $21,500
Goals:
I. Provide snow plowing services to allow safe travel conditions for motorists and pedestrians.
II. Prevent snow plow related accidents by maintaining a trained workforce.
III. Insure that all plow-able areas are cleared efficiently and effectively after all snow events.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Seasonal Snowfall in Inches 64.25 20.50 25 25
Number of snow plowing events initiated 12 2 3 3 outside of regular working hours
Road salt de-icing/anti-caking usage per 710 420 350 350 ton
Annual road salt cost $73,860 $31,439 $25,000 $25,000
Number of snow plowing sessions that 13 11 12 12 included Cul-De-Sac plowing
160 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Public Works Public Works General Snow Removal 1000 - 1420
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 50,173 11,462 48,170 48,170 48,170 6117 Overtime - reg. employees 27,041 5,665 17,000 12,000 15,500 6122 PERA 5,563 1,285 4,890 4,515 4,775 6124 FICA/Medicare 5,901 1,279 4,985 4,605 4,870 6128 Insurance contrib. 4,926 4,959 5,438 5,438 5,685 6138 Worker's compensation 1,791 1,870 1,963 5,000 5,250
Total Personal Services 95,395 26,520 82,446 79,728 84,250
SUPPLIES 6210 Office supplies 6220 Equipment supplies 8,552 5,862 7,000 6,500 7,000 6230 Vehicle supplies 1,256 1,680 1,500 1,700 6250 Other supplies 75,108 37,578 55,000 55,000 45,325 6272 Motor fuels 24,288 13,780 17,000 13,000 16,000 6274 Lubricants & additives 280 280 280 6295 Small tools 300 300 300
Total Supplies 109,204 57,220 81,260 76,580 70,605
OTHER SERVICES & CHARGES 6401 Professional services 8,100 8,100 8,600 8,600 8,900 6434 General Liab. insurance 4,061 4,125 4,125 4,125 4,125 6436 Vehicle Liab. insurance 830 843 843 843 843 6450 Outside printing 250 100 250 6470 Training 400 150 600 500 600 6505 Equipment maint. service 462 2,900 2,900 2,900 6508 Shop maint. service 22,549 15,126 9,500 9,500 6510 Vehicle maint. service 1,689 2,450 2,000 2,500 6560 Other contractual svc 40,722 21,000 28,000 21,000 28,000
Total Other Services and Charges 78,813 49,344 57,268 49,568 48,118
Total 283,412 133,084 220,974 205,876 202,973
161
Reader’s Notes:
162 Department: Street Lighting and Signal Operation (1430)
Fund: General (1000)
Department Activities and Responsibilities:
This department accounts for the operational activities and maintenance costs related to operating the 975 decorative street lights and 24 signalized intersections in the City.
Budget Activities:
The City does not operate any traffic signals within its boundaries. However, there are 24 signal systems operated by either Minnesota Department of Transportation (MNDOT) or Ramsey County, which intersect a city street. The City shares in the costs associated with the operation and maintenance of these systems. The actual cost is a percentage based on the number of legs of a given intersection that service a city street. The City also pays for 100% of operation and maintenance of all Emergency Vehicle Preemption (EVP) devices that are on all signal systems.
Light emitting diode (LED) light sources are used in all intersection traffic signal systems to save energy consumption costs and increase visibility for drivers. This change has been a success over the years and resulted in a significant reduction in annual electric costs for the signals. LEDs also have a long service life so maintenance is rarely needed.
The City operates and maintains decorative street lights for the downtown area, along Lake Avenue and in the median of County Road 96. Currently, the downtown lighting system consists of two different light units, one is an aging wooden carriage style light and the other is a newer acorn style light. The top sections of both styles are subject to damage from the sun, weather and trees which can allow water to get in and corrode the hardware. In 2016, the department began budgeting for maintenance to these lighting units to ensure repairs are made in a timely manner to meet safety and visibility needs. The carriage style lights will be replaced as downtown streets are reconstructed and redevelopment occurs.
All other cobra-type intersection lighting is operated and maintained by Xcel Energy, with electricity usage charges billed to this department. This budget also includes costs for the seasonal holiday lighting in the downtown area. As strands of these lights wear out they are being replaced with energy efficient LED lights.
LED light sources are not included in the budget calculations but the department is reviewing samples to retrofit current light poles and analyze their effectiveness and energy efficiency.
163 Department: Street Lighting and Signal Operation (1430)
Fund: General (1000)
Budget Summary:
The Revised 2016 Budget decreases from the adopted budget as expenditure estimates for street lighting costs are adjusted to actual amounts in the Contracted Services account.
The department does not anticipate any operational process changes for the activities in the 2017 Budget. The Professional Services account does incorporate a slight increase in expenditures for the engineering consultation costs and the Contracted Services budget estimate is increased to be consistent with charges for previous years.
Goals:
I. Prioritize replacement of antiquated light poles to maintain safe levels of street lighting.
II. Determine best method to restore faded decorative light poles.
III. Ensure successful operation of the downtown seasonal lighting system.
IV. Replace wooden street poles to improve appearance and consistency in the downtown area.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of burned out lights at high traffic 79 66 80 80 volume locations and hazardous areas replaced within 24 hours of notification
Number of burned out lights at lower traffic 98 0 0 5 volume locations replaced within 72 hours of notification
Number of repair calls for downtown street 35 9 15 10 lights
Number of decorative street light poles 0 6 2 2 painted
Number of light poles or fixtures replaced 3 13 9 8
164 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Public Works : Street Public Works General Lighting/Signal Operations 1000 - 1430
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 6,845 7,072 7,155 7,155 7,155 6122 PERA 496 538 537 537 537 6124 FICA/Medicare 524 548 547 547 547 6128 Insurance contrib. 523 522 548 548 575 6138 Worker's compensation 411 197 207 425 445
Total Personal Services 8,799 8,877 8,994 9,212 9,259
SUPPLIES 6220 Equipment supplies 400 820 800 800 800 6250 Other supplies 2,128 1,008 4,000 4,000 4,000
Total Supplies 2,528 1,828 4,800 4,800 4,800
OTHER SERVICES & CHARGES 6401 Professional services 9,000 9,000 9,225 9,225 9,500 6422 Electric 9,604 11,883 9,700 12,000 12,000 6505 Equipment maint. services 7,000 7,000 7,000 6525 Electrical maint. services 7,482 4,489 7,790 7,000 7,800 6555 Equipment rental 800 800 800 6560 Other contractual services 135,457 128,086 142,000 130,000 142,000
Total Other Services and Charges 161,543 153,458 176,515 166,025 179,100
Total 172,870 164,163 190,309 180,037 193,159
165 Department: Parks (1510)
Fund: General (1000)
Department Activities and Responsibilities:
The Parks Department maintains downtown boulevards, park facilities, and more than 160 acres of park land in their day to day operations. The duties include mowing grass, trimming plants and trees, removing trash, general cleaning, and maintaining rest room facilities. In addition to these on-going duties, the staff installs and maintains playground equipment, rental boat buoys, rental boat skids and outdoor skating rinks. The department’s expertise in plant and ground care assists them in grounds keeping maintenance tasks around the City's two fire stations, the police station, and City Hall.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget PW Superintendent .20 .20 .20 .20 .20 Maintenance III Worker 1.00 1.00 1.00 1.00 1.00 Maintenance II Worker 4.00 4.00 4.00 5.00 5.00 Maintenance I Worker .30 .30 .30 PW Office Clerk .20 .20 .20 .20 .20 Total Parks 5.70 5.70 5.70 6.40 6.40
Budget Activity:
The park system is an integral part of the services the City offers to residents; therefore, the parks have received many building and amenity improvements through support from the Park Improvement Fund over the years. While these improvements offer great accommodations for the City’s residents to enjoy, they require regular maintenance and repair to ensure their long-term presence. The department’s budget continues to focus on servicing the parks to keep them in good condition. Employees make extra efforts to check park buildings on a daily basis to provide clean facilities for residents to enjoy. In addition to the daily cleanings, heavily used facilities receive scheduled weekend inspections to ensure that the areas are maintained properly during high traffic times.
At one time, controlling the damage and repair costs from vandalism in the parks was a major challenge. To address these issues, the Parks Department and Police Department collaborated on a project designed to add extra presence in park areas by the Police Department’s Community Service Officers (CSOs) and Reserve Officers to of reduce potential park vandalism. Though their presence doesn’t eliminate the vandalism entirely, it has helped deter vandals from damaging property at times when others might not be in the area using the accommodations. Just before dusk during warmer weather months, these employees drive through the parks and secure the facilities to prevent vandalism
166 Department: Parks (1510)
Fund: General (1000)
Budget Activity (cont.): within the buildings. With the positive results gained through this partnership over the years, the department will continue to work with the Police Department employees in this capacity.
Budget Summary:
As detailed above, the responsibilities performed by department employees each year continue to grow through park improvement projects and the addition of new amenities for residents. The BoatWorks Commons/marina area has been greatly enhanced in recent years with a new waterfront boardwalk, public restrooms and other amenities. The Highway 61 median was significantly upgraded in 2014 with new lighting, landscaping, monuments and other features. These new amenities have added to the maintenance responsibility of this department without additional staff resources, which is placing a strain on the department to accomplish the desired maintenance on all facilities city-wide. During these times of progression, the staffing levels have remained relatively unchanged; however, there has been an unfilled vacancy in the Property Maintenance I position partially funded in this department. Over time, the expectation was to hire an employee to fill the vacancy as it had been staffed in the past. However, after reviewing the staffing needs of all Public Works Departments, management determined that the best option in replacing this vacancy is to move all funding to the Parks Department to assist with the increasing demands in that department. The department really needs an employee with greater skills than those required for a Property Maintenance I position; therefore, the budget increases to support the hiring of a Maintenance II worker. The position is funded for the last part of the 2016 year and for a full year in 2017.
Community pride in White Bear Lake is contagious and residents make civic activities a priority in their daily lives. Though the City doesn’t sponsor events like the annual Manitou Days celebration and the weekly Marketfest event during the summer months, the City employees help with what they can to make the events successful. The change in Employee Overtime charges relates to employees helping to prepare for special community events within the City. Though the budget for overtime charges don’t change between the Revised 2016 Budget and the 2017 Budget, the hope is that the addition of the new Maintenance II position in 2016 should help alleviate overtime costs in 2017 and allow for a budget reduction in the account.
As mentioned in other department budgets, a change in budgeting practices for the Worker’s Compensation expenditure adjusts the budget estimate to the actual amount due from the department for its share of the worker’s compensation coverage costs. In previous years, the Employee Expense Fund has helped subsidize the costs for departments.
167 Department: Parks (1510)
Fund: General (1000)
Budget Summary (cont.):
The increase in the Other Supplies account recognizes the cost the City pays to replace public trash cans and also help local dog owners clean up after their pets by providing convenient bag dispensers in high traffic public areas. Although the City should not need to take care of a pet owner’s responsibility to pick up after their dog, providing the bags to be used makes the spaces more enjoyable for all visiting the area.
The Equipment Maintenance account reduces in the Revised 2016 budget as irrigation systems and ball field lighting systems required fewer repairs than were originally anticipated. The 2017 Budget estimate returns to the conservative estimate used in previous budgets to cover any unexpected issues that may arise during the year.
In the 2016 Budget, the Shop Maintenance costs for the department are lower than originally anticipated. The staff mechanic completes most of the work on the City’s fleet but will send the work to an outside vendor when the tasks cannot be completed in the City shop. An important budget change within the department in the 2017 Budget is the elimination of the Shop Maintenance fees for vehicles. In previous years, the City’s central garage function operated as an Internal Service Fund. To improve the process and simplify the service to City departments, the City’s garage will become a General Fund department in 2017. Therefore, each General Fund department will no longer be charged a fee for fleet services provided by the staff mechanic. This change improves operational efficiencies and has no impact on General Fund expenditures as the activity transfers to another department within the fund.
Extra repair work on department trailers were not needed during 2016 so the Vehicle Maintenance account decreases to reflect the actual expenditure requirements for the year. Though the work wasn’t needed this year, it still is anticipated; therefore, the account budget is adjusted up in the 2017 Budget to cover the major repairs which will extend the useful lives of the trailers. Though these charges seem high, the amount spent on the repairs is a better option than replacing the entire trailer when not necessary.
The Contracted Services budget continues to fund activities that address issues related to removing the buckthorn plant from the City’s park and open areas. This invasive species threatens native plants by preventing them from getting nutrients, light and moisture to grow and contributes to erosion by shading out other plants that grow on the forest floor. The department believes they have found a removal method that kills the tree before berries are produced and stops the spread of this unwelcome plant.
Newly hired staff members in the department bring extensive skills in turf management and garden maintenance to the team. The department invested in new spraying units and tractors to utilize these strengths and abilities and create better efficiencies in daily
168 Department: Parks (1510)
Fund: General (1000)
Budget Summary (cont.): operations while being able to reduce expenditures for contracted services at the same time.
The Park Department will incur Engineering fees of $25,000 in 2016 and $26,000 in 2017 for assistance in overseeing and maintaining the park improvement fund program. The amount is budgeted to the department in the Professional Services category.
Capital Outlay:
Individual park renovation projects and improvements are detailed in the Park Improvement Fund budget.
Capital Outlay provided through the Equipment Acquisition Fund:
Item 2016 2017 Storage locker for gas and chemicals $ 1,300 $ - Mower with 3 mowing decks 80,000 Walk behind 48” mower for Highway 61 area 3,800 Flail mower 9,300 Tractor 59,500 Chemical sprayer 10,000 Aerator 10,500 Trailer 12 foot 10,000 Back pack blowers (2) 1,200 Weed whips (2) 1,000 Heated tanker mirrors 2,500 Pickup truck dump box 5,000 Wood sander 2,000 Fertilizer spreader 5,000 Mower blade sharpener 1,500 Beach drag 7,000 Pickup truck ¾ ton 29,000 Bobcat with tracks 70,000 Total $104,400 $204,400
169 Department: Parks (1510)
Fund: General (1000)
Goals:
I. Continue the park patrol program for public safety and reduce vandalism in our parks.
II. Promote public awareness of park facility availability.
III. Improve methods used to care for turf, trees and shrubs on public property.
Performance Indicators: 2014 2015 2016 2017 Actual Actual Budget Budget Hours Spent Mowing for the Season 1,228 856 1,525 1,525
Number of Park Reservations 268 242 225 225
Days Lost to Work-Related Accidents 0 12 0 0
Number of Tree Inspections Performed 103 20 48 45
Man Hours Spent Tree Trimming 229 133 260 250
Number of Special Events Supported 47 60 40 45
170 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO: Public Works Public Works General Parks 1000 - 1510
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries - reg. employees 243,499 265,470 289,951 299,802 346,469 6117 Overtime - reg. employees 5,530 8,227 2,800 10,000 10,000 6119 Salaries - temp. employees 28,649 40,544 30,065 29,535 29,535 6120 Overtime - temp. employees 530 530 6122 PERA 18,584 21,127 22,490 23,770 27,270 6124 FICA/Medicare 21,011 23,470 24,695 26,000 29,570 6128 Insurance contrib. 22,968 28,188 29,614 29,614 30,950 6138 Worker's compensation 8,054 8,054 8,455 18,000 18,900 6146 Severance pay 2,451 2,828
Total Personal Services 348,295 395,080 410,521 440,079 493,224
SUPPLIES 6210 Office supplies 490 389 375 375 375 6220 Equipment supplies 3,084 7,406 6,500 6,500 6,500 6230 Vehicle supplies 1,961 3,348 2,730 2,700 2,700 6240 Building supplies 10,479 10,129 11,500 10,000 11,500 6250 Other supplies 4,132 6,255 6,970 8,800 9,400 6255 Landscaping supplies 5,957 7,116 6,400 6,400 6,400 6272 Motor fuels 15,677 9,625 13,000 11,000 11,000 6274 Lubricants & additives 679 743 660 660 660 6280 Books & periodicals 90 100 6290 Uniforms 1,825 2,858 2,500 2,500 2,500 6295 Small tools 3,317 2,998 5,200 4,000 5,000
Total Supplies 47,601 50,867 55,925 52,935 56,135
OTHER SERVICES & CHARGES 6401 Professional services 23,407 23,487 25,325 25,325 26,325 6411 Telephone 838 917 1,200 1,200 675 6412 Cellular phone 573 456 600 500 600 6422 Electric 26,094 22,483 26,000 24,250 26,000 6423 Natural gas 4,731 3,315 4,000 3,500 4,000 6434 General Liab. insurance 11,959 12,148 12,148 12,148 12,148 6436 Vehicle Liab. insurance 2,648 2,690 2,690 2,690 2,690 6450 Outside printing 247 24 200 500 400 6460 Subsription/memberships 83 318 500 500 500 6470 Training 967 2,510 2,500 2,500 2,500 6492 Advertising 730 610 700 500 200 6505 Equipment maint. service 4,941 1,493 10,600 7,300 10,600 6508 Shop maint. service 23,145 31,122 28,500 23,000 6510 Vehicle maint. service 2,529 1,043 7,000 5,500 7,000 6515 Building maint. service 4,026 2,672 4,500 4,500 4,500 6525 Electrical maint. service 1,842 1,865 1,500 1,500 1,500 6535 Other maint. service 403 6540 Vandalism 4,920 1,452 3,200 3,200 3,200 6555 Equipment rental 3,043 1,331 3,500 3,500 3,500 6560 Other contractual svc 20,566 19,258 24,810 23,000 23,000
Total Other Services & Charges 137,289 129,597 159,473 145,113 129,338
CAPITAL OUTLAY 7140 Equipment 1,676 792
Total Capital Outlay 1,676 792
Total 534,861 576,336 625,919 638,127 678,697
171 Department: General Services/Contingency (1610)
Fund: General (1000)
Department Activities and Responsibilities:
The General Services budget accounts for both expenditures that are not allocated to a specific General Fund department budget and transfers to other funds for specific purposes.
Budget Summary:
The General Service appropriation is available to provide funding for expenditures that are specific to the General Fund, but are not allocable to a specific department. The Revised 2016 Budget eliminates the emergency appropriation because at this point late in the year, there are no unanticipated expenditures related to catastrophic occurrences that are either natural or man-made.
The City’s share of the White Bear Lake Conservation District assessment, which is approximately $35,000 each year, is budgeted in this category. The District’s current emphasis attempts to manage the problems caused by the spread of Eurasian Water Milfoil within White Bear Lake. In 2014, the invasive species zebra mussel was discovered in White Bear Lake. It is unknown if any additional funding to address the invasive species will be required. The City’s 2017 allocation totals $34,776.
In 2012, the City owned Community Counseling Center merged with Northeast Youth and Family Services (NYFS) to provide youth and family counseling options to residents. Multiple cities in the region contribute funds each year to the organization for support of their mission and operating costs. The City’s share of the services in 2017 is $39,029.
Transfers:
The Armory transfer for 2016 and 2017 provides funding to maintain a positive fund balance and prevent a possible revenue shortfall. The transfer includes funding to cover the personnel costs related to the management and oversight of the facility. In years before 2016, the costs of the administration were included in the Sports Center operating budget and not accounted for in the Armory Fund.
172 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: DEPT. & DIV: ACCT. NO: General Services - Non Departmental Contingency 1000 - 1610
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ General Services 6148 General 25,000 2,500 15,000 6560 Lake Conservation District 35,316 35,347 35,205 35,205 34,776 6560 Northeast Youth & Family Services 69,819 59,299 49,293 49,293 39,029 6560 Senior Survey 4,000 6560 Emergency appropriations 24,400 25,000
Total Contingency 105,135 98,646 133,898 86,998 113,805
7605 TRANSFERS TO OTHER FUNDS
Armory operations 12,000 35,000 35,000 30,000 25,000 Interim Construction 455,000 475,000
Total Transfers 467,000 510,000 35,000 30,000 25,000
Total 572,135 608,646 168,898 116,998 138,805
173
Reader’s Notes:
174 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
COMPARATIVE ANALYSIS OF FUND BALANCE SPECIAL REVENUES FUNDS
2014 2015 2016 2016 2017 ACTUAL ACTUAL BUDGET REVISED BUDGET
Revenues Intergovernmental $ 100,000 $ 100,000 $ 100,000 $ 119,085 $ 86,937 Charges for Services 525,140 524,367 540,610 524,000 532,000 Rental Income 244,590 265,132 267,000 330,300 343,300 Miscellaneous 50,632 58,863 15,850 258,910 52,250 Transfers In 12,000 35,000 35,000 30,000 175,000
Total Revenues 932,362 983,362 958,460 1,262,295 1,189,487
Expenditures Personal Services 340,650 346,792 379,238 396,878 433,114 Supplies 34,277 41,184 71,503 55,080 79,255 Other Services & Charges 347,345 396,012 444,548 415,052 423,112 Capital Outlay 16,751 162,000 472,000 Loan Repayments 47,000 97,000 155,000 155,000 155,000
Total Expenditures 786,023 880,988 1,050,289 1,184,010 1,562,481
Reserves 50,000 100,000 25,000 (250,000)
Total Expenditures and Reserves 836,023 980,988 1,075,289 1,184,010 1,312,481
Revenues Over (Under) Expenditures and Reserves 96,339 2,374 (116,829) 78,285 (122,994)
Fund Balance, January 1 1,263,808 1,360,147 1,324,119 1,362,521 1,440,806
Fund Balance, December 31 $ 1,360,147 $ 1,362,521 $ 1,207,290 $ 1,440,806 $ 1,317,812
175 2017 Special Revenue Funds
Total Revenues $1,189,487
Intergovernmental
Charges for Services
Rental Income
Miscellaneous
Transfers In
Total Expenditures $1,562,481
Personal Services
Supplies
Other Services & Charges Capital Outlay
Loan Repayments
176 Special Revenue Funds Revenue Trend Analysis $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 Transfers In $1,000,000 Interest $800,000 Miscellaneous $600,000 Rental Income Charges for Services $400,000 Intergovernmental $200,000 Property Taxes $- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual Actual 2015 2016 Budget 2017 Budget 2016 Revised 177
Reader’s Notes:
178 Special Revenue Funds Expenditure Trend Analysis $1,800,000 $1,600,000 $1,400,000 $1,200,000 Transfers Out $1,000,000 Capital Outlay $800,000 Reserves $600,000 Loan Repayments Other Services $400,000 Supplies $200,000 Personal Services $- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual Actual 2015 2016 Budget 2017 Budget 2016 Revised 179 Fund: Armory Fund (2030)
Department Activities and Responsibilities:
This fund was established to account for revenue and expenditures related to the Armory operations. The Armory provides a community facility for private and public gatherings, sporting activities, and social events.
Budget Summary:
The Armory budget anticipates recovering approximately 50% of its operating costs through user fees. This facility is not entirely fee-supported because the building’s purpose is to provide local groups with a place to host events at a low cost so that they would be able to give future contributions of money or services to the community. White Bear Lake non-profit organizations continue to utilize the facility at no charge if the activity is for one day only and does not conflict with private party rental reservations. Some of the local organizations that use the facility are as follows:
White Bear Lake Community Services/Recreation Department Various athletic associations Children’s Hospital Auxiliary White Bear Lake Lions Club White Bear Lake Rotary White Bear Lake Fire Department White Bear Lake Center for the Arts White Bear Lake Historical Society Boy/Girl Scouts Red Cross
The facility’s ability to generate revenue is tied to two different types of events – private party rentals and recreational activity rentals. Since the Armory facility serves a dual purpose as banquet hall and recreational facility, the ambiance generally desired by private parties, particularly for wedding receptions, is not available at the Armory.
The Council policy for facility users restricts usage to those events that are not expected to cause physical damage or abnormal deterioration to the building.
Appropriate usage of the Armory has been established as follows:
“The facility will be accessible for recreational groups whose activities, by nature of the activity or sport, do not inherently cause risk of damage to the facility’s ceiling, walls, floors, lighting or any other property.”
180 Fund: Armory Fund (2030)
Budget Summary (cont.):
The facility’s current rental rate structure which was adjusted effective August 2016 is as follows:
Use Resident Non-Resident Private party Full Day $550 $750 Kitchen 100 150 Hourly Rate Mon-Thurs 80 80 Fri-Sun 100 120
Hourly Athletic 25 25
The City must be sure that rental fees provide a reasonable rate of return because the facility’s operational goal is to encourage revenue producing rental opportunities. Therefore, activities that are revenue producing are given priority. In recent years, a majority of the private party rental customers have been non-residents. It appears that the building’s size and rental fee structure is more important to the non-residential private party bookings than its location.
The Armory requires one or two private security officers to be at the facility for any private events where alcohol is served. This policy has been successful in reducing incidents related to issues surrounding the serving of alcohol.
The revised 2016 budget provides for .35 FTE position allocated to its operations. This allocation reflects Sport Center staff time which is dedicated to manage the facility.
Decreased building maintenance costs totaling $2,200 reflects lower overall maintenance.
The 2017 anticipates increased building maintenance costs totaling $4,500. All other expenditures categories remain basically unchanged from the revised budget.
The White Bear Historical Society and the White Bear Rotary utilize the facility for community wide events and purposes.
181 Fund: Armory Fund (2030)
Department Staff: 2014 2015 2016 2016 2017 Actual Actual Budget Revised Budget Manager .15 .15 .15 .15 Maintenance II .10 .10 .10 .10 Receptionist .10 .10 .10 .10 Total Armory .35 .35 .35 .35
Capital Outlay:
The Municipal Building Fund has provided resources for the following capital improvement:
Item 2016 Elevator Improvements 13,500
Goals:
I. Continue to monitor user groups to ensure compliance with established facility use protocol.
II. Promote the facility to encourage revenue producing rental opportunities.
III. Monitor the number of weekends the facility is booked for non-profit events to ensure the facility is not turning away revenue producing customers.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Rental Events: Private Parties 24 26 24 25 Non-Profit Events Center for the Arts 42 38 42 40 Community Groups 20 20 20 20 Weekends Reserved for Non-Profit 13 12 13 15 Sporting Group Events 165 160 165 170
182 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
ARMORY OPERATIONS FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: 4975 Rental income 20,478 21,647 20,000 25,000 28,000 4975 Lease - armory bus garage 4,250 4,250 4,250 4,250 4,250 4975 Lease - Lions 3,300 3,300 3,300 5360 Security Guard Fees 2,382 3,224 2,600 2,000 2,000 5205 Transfers General for operations 12,000 35,000 35,000 30,000 25,000
Total revenues 39,110 67,421 61,850 64,550 62,550
Expenditures: PERSONAL SERVICES 6105 Salaries-reg. employees 20,150 20,668 20,867 21,284 6119 Salaries-temp. employees 4,577 5,335 5,151 4,000 4,335 6122 PERA 51 1,645 1,935 1,865 1,925 6124 FICA/Medicare 350 1,948 1,975 1,905 1,960 6128 Insurance contrib. 1,827 2,003 2,005 2,300 6138 Worker's compensation 159 167 200 230 6146 Severance 880 Total Personal Service 4,978 31,064 31,899 30,842 32,914
SUPPLIES 6210 Office supplies 50 6240 Building supplies 2,143 2,018 2,175 2,000 2,175 6250 Other supplies 246 154 150 150 150 6295 Small tools 327 39 2,550 2,600 2,600 Total Supplies 2,716 2,211 4,925 4,750 4,925
OTHER SERVICES & CHARGES 6401 Professional Services 345 369 500 400 400 6411 Telephone 592 626 550 600 600 6422 Electric 6,532 6,910 7,000 6,700 6,700 6423 Natural gas 8,274 5,934 6,500 6,000 6,000 6492 Advertising 40 700 700 700 6505 Repair/Maint Equipment 335 170 600 1,200 800 6515 Repair/Maint Building 6,021 6,304 6,250 4,050 6,550 6535 Repair/Maint Other 253 200 200 200 6555 Equipment Rental 250 200 250 6560 Contractual services 3,192 2,336 3,950 3,750 3,750 6560 Contractual services - Security 2,075 3,224 2,600 2,000 2,000 Total Contractual service 27,366 26,166 29,100 25,800 27,950
Total Expenditures 35,060 59,441 65,924 61,392 65,789
Revenues Over (Under) Expenditures 4,050 7,980 (4,074) 3,158 (3,239)
Fund Balance January 1 49,983 54,033 56,933 62,013 65,171
Fund Balance December 31 54,033 62,013 52,859 65,171 61,932
183
Reader’s Notes:
184 Fund: Surface Water Pollution Prevention
Department Activities and Responsibilities:
The Surface Water Pollution Prevention Fund was established to account for revenue and expenditures related to the construction and maintenance of surface water conveyance and treatment facilities. Projects undertaken in this budget include the cleaning of storm water drainage areas by removal of debris and sediment; replacement of structure; erosion control; and the cleaning / maintenance of underground storm water treatment structures and surface treatment areas, such as rain gardens.
As part of its fiscal planning, the City must be cognizant of the long-term financial needs of this activity and its potential impact on property taxes. The City should seek revenue sources other than property taxes for these activities and consider this fund when it allocates unanticipated short-term revenue.
Budget Activity:
The Fund’s main source of revenue has been established as a portion of the State’s Local Government Aid (LGA) allocation. The fund will receive $100,000 or 6.50% of the City’s total LGA allocation for 2016 and $86,937 or 5.6% of the City’s total LGA allocation in 2017.
Budget Summary:
The 2016 and 2017 budget provides for personnel costs and landscaping supplies for maintaining the quality of the city-wide rain gardens. The fund has a .50 FTE position allocated which develops, manages, and ensures the long-term viability of the rain garden program, and helps to fulfill the City’s MS4 requirements.
A major component of the Surface Water Pollution Prevention concept is to support the ongoing maintenance to ensure the rain gardens remain viable and can absorb rain runoff rather than allowing storm water to flow directly into water bodies.
The fund anticipates contributing $75,000 to fund Stormwater runoff improvements related to the annual street reconstruction projects in 2016 and 2017. The fund allocates monies in the Professional Services account for surface water monitoring and improvement. The budget provides funding for replanting and maintenance of city-wide rain gardens that are an integral component of the City’s storm water residential treatment program. To improve Stormwater discharge, the fund allocates funds each year to assist in cleaning storm sewer lines.
Department Staff: 2014 2015 2016 2016 2017 Actual Actual Budget Revised Budget Environmental Specialist .50 .50
185 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
SURFACE WATER POLLUTION PREVENTION FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: Intergovernmental 4624 Local Government Aid 100,000 100,000 100,000 100,000 86,937 4646 Ramsey County Grant 19,085
Total revenue/transfers 100,000 100,000 100,000 119,085 86,937
Expenditures: PERSONAL SERVICES 6105 Salaries - Reg. employees 24,180 26,726 6119 Salaries - temp. employees 375 84 8,627 1,800 8,698 6122 PERA 27 6 1,815 2,005 6124 FICA 30 6 660 1,990 2,710 6128 Insurance 1,000 1,100 6138 Worker's Compensation 136 162 175 200 Total Personal Service 432 232 9,449 30,960 41,439
SUPPLIES 6220 Equipment supplies 692 1,500 1,000 1,500 6250 Other supplies 299 3,148 4,000 6,500 8,125 6255 Landscaping materials 719 628 22,000 6,000 22,000 6295 Small tools 4,000 1,500 4,000 Total Supplies 1,018 4,468 31,500 15,000 35,625
186 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
SURFACE WATER POLLUTION PREVENTION FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
OTHER SERVICES & CHARGES $ $ $ $ $ 6401 Professional services 13,170 11,103 13,000 9,000 7,000 6402 Data Processing 3,000 1,710 2,000 2,000 2,000 6412 Cellular phones 210 450 450 6422 Electrical service 140 136 300 250 300 6445 Postage 200 150 200 6450 Outside printing 400 200 400 6455 Legal Notice 329 100 100 100 6460 Subscription 965 1,500 1,400 1,500 6470 Training 960 25 1,500 1,250 2,300 6560 Storm Pond maintenance Varney Lake 1,492 Surface Water Quality Improvements Street Reconstruction Area 75,000 75,000 75,000 75,000 Rain Garden Maintenance 7,397 11,700 20,000 10,000 20,000 Storm Sewer Replacement 17,329 Storm Sewer Cleaning 12,454 11,388 47,000 9,500 Infiltration Monitoring 8,000 4,000 7,500 Watershed Partnerships 1,500 1,500
Total Other Services 38,613 129,895 169,000 114,800 118,250
Total Expenditures 40,063 134,595 209,949 160,760 195,314
Revenues Over (under) Expenditures 59,937 (34,595) (109,949) (41,675) (108,377)
Fund Balance January 1 772,445 832,382 756,721 797,787 756,112
Fund Balance December 31 832,382 797,787 646,772 756,112 647,735
187
Reader’s Notes:
188 Fund: Marina Operations Fund (2050)
Department Activities and Responsibilities:
The Marina operations fund was established to account for revenue and expenditure related to operations of the City’s Marina.
The main source of revenue is slip rentals from the City’s 160 slip Marina site. Expenditures related to these operations and the loan repayment related to the YMCA commitment is recorded in the fund.
Budget Summary:
The City entered into an agreement with the Minnesota Department of Corrections for construction of a new 160 slips marina in early 2016. The new dock system and stairway modification scheduled for completion in 2017 will complete the entire reconstruction of the boardwalk area. The docks will provide state of the art access to each slip as well as significantly upgrading the areas visibility. It is anticipated that entire dock replacement will cost $575,000 of which $120,000 will be spent in 2016, with the remaining $455,000 spent in 2017 upon installation.
The marina has experienced significant rebound in utilization based upon higher lake levels and the anticipation of a state of the art dock system. Marina slip rentals have increased nearly 35% since 2014. The 2016 season recorded an 80% utilization level. Based upon market conditions, the new dock system and higher lake levels, the marina operations future appears robust.
The 2017 YMCA loan repayment schedule provides that the Insurance fund receive a portion of the annual principal payment. In order to complete the dock replacement without incurring any debt, the Insurance Fund is projected to provide $150,000 towards the dock financing.
The 2017 budget maintains the marina contractual operations similar to what occurred in 2016.
All other expenditures are consistent with previous years’ budget estimates.
Capital Outlay
2016 2017 Dock System $100,000 $430,000 Boardwalk Modification 10,000 Dock Installation 10,000 25,000 Total 120,000 425,000
189 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
MARINA OPERATION FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: $ $ $ $ $ 4975 Rental Slips 206,724 222,615 230,000 285,000 295,000 Storage 12,000 12,000 12,000 12,000 12,000 Property 5,388 5,570 5,000 5,000 5,000
5205 Transfer Insurance Fund 150,000
5360 Insurance Recovery 51,389
Total revenue 224,112 291,574 247,000 302,000 462,000
Expenditures: 6100 Personal Services 6119 Salaries - temp employees 9,240 2,200 9,600 6124 FICA 705 170 735 Total Personal Services 9,945 2,370 10,335
6401 Professional Services Management 47,740 47,740 47,740 57,000 57,000 Conservation District 5,475 5,050 6,000 7,000 7,000 Permits 400 300 500 500 500 Total Professional Services 53,615 53,090 54,240 64,500 64,500
Operational 6422 Electrical 2,336 4,000 3,000 3,000 6423 Natural Gas 764 6460 Subscription 273 50 750 Total Operational 273 3,150 4,750 3,000 3,000
Maintenance & Repair 6240 Building Supplies 503 217 1,000 750 1,000 6220 Equipment Supplies 23 1,963 2,500 3,750 2,500 6250 Other Supplies 442 96 500 500 500 6505 Equipment Repair Service 32 300 1,000 1,000 1,000 6555 Equipment Rental 1,008 750 750 750 Total Maintenance & Repair 2,008 2,576 5,750 6,750 5,750
190 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
MARINA OPERATION FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
6560 Contractual Service $ $ $ $ $ Weed Control 1,070 2,050 2,500 2,500 2,500 Dock Repair 34,047 Total Contractual Service 35,117 2,050 2,500 2,500 2,500
7604 Loan Repayment YMCA 47,000 97,000 155,000 155,000 155,000 Total Loan Repayment 47,000 97,000 155,000 155,000 155,000
7160 Capital Dock System Replacement 160 Slip dock 100,000 430,000 Dock removal / installation 10,000 25,000 Boardwalk Stair Modification 10,000 Total Capital 120,000 455,000
Total Expenditures 138,013 157,866 232,185 354,120 696,085
Reserves 50,000 100,000 25,000 (250,000)
Total Expenditures & Reserves 188,013 257,866 257,185 354,120 446,085
Revenues Over (Under) Expenditures and Reserves 36,099 33,708 (10,185) (52,120) 15,915
Fund Balance January 1 88,910 125,009 148,129 158,717 106,597
Fund Balance December 31 125,009 158,717 137,944 106,597 122,512
Reserves Balance Jan. 1 100,000 150,000 250,000 250,000 250,000 Additions / (Deletions) 50,000 100,000 25,000 (250,000)
Balance Dec. 31 150,000 250,000 275,000 250,000
191 Fund: Sports Center Fund (5200)
The Sports Center Fund operates an ice arena, racquetball courts, exercise areas and community rooms from support through user fees. Though the ice rink fills the largest part of the facility, the rest of the building offers residents recreational space for athletic activities that need special courts or places for participation. For example, indoor courts can be challenging to find in the metropolitan area; however, there are adequate facilities at our center for racquetball, dodgeball and wallyball players to have reasonable access during peak demand periods
Budget Activity:
There are currently four primary users of ice time at the Sports Center: Skate School, White Bear Lake Youth Hockey, and area high school teams. Each group provides services to area youth and all compete for prime time hours.
The Skate School offers skating lessons to participants of all levels, from beginning students in “Learn to Skate” classes, to competitive figure skating programs. The White Bear Youth Hockey Association utilizes the facility for practice sessions and hosts several tournaments throughout the winter. The Mahtomedi High School hockey program utilizes the facility for practices and has scheduled several high school hockey games during the season.
The facility offers creative opportunities to attract residents to use the facility. Presently, the center offers a “birthday party” rental option as a place for parents to host their child’s birthday party at the ice rink. The party package includes ice skating time and a room for the children to have treats and open presents. The facility also offers holiday open skate events with games and treats.
To maximize ice utilization, the City entered into a two-year agreement with a junior hockey team which allowed the Sports Center to become the team’s “home” ice arena. This agreement expired May 2016. Staff will seek another alternative usage for the underutilized ice time.
Residents Participation:
The facility rental structure is based solely on participation. City residents pay the same rental rates as non-residents. The two major facility users are the White Bear Hockey Association and the Skate School Program. The Hockey Association reports that City residents represent approximately 25% or 225 of their registered participants. The Skate School program reports that City residents represent approximately 18% or 55 of the registered participants on an average annual basis.
192 Fund: Sports Center Fund (5200)
Operational Challenges:
The 2016-2017 operational season marks the Sport Center’s 28th year of operations. During this time period, the facility has replaced its water heaters, condensers, dasher boards and ice resurfacer. Adherence to annual testing and maintenance has provided solid structural operations over the last 27 years.
The facility will have to evaluate its core function within the next two years. It is anticipated that replacement/renovation of the facility’s rink floor and use of cooling materials will be necessary. The facility’s roof, lighting, air handling and insulation will require extensive review and analysis.
These improvements could require a capital investment exceeding $4 million. A detailed analysis of the facility, cost and community utilization will be required before major capital investments are considered.
Financial Status:
The revised 2016 budget anticipates an $11,338 operating loss and the 2017 budget anticipates a $27,693 operating loss. These losses are predicated on the White Bear Hockey program contributing $10,000 to the Sport Center’s operation each year. The White Bear Hockey Association has partnered with the Sport Center by maximizing the facility’s available ice time. The hockey association has committed to contributing to the Sport Center’s overall viability by providing new scoreboards which has enhanced visitor’s experience. The scoreboards, which were funded by a $25,000 financial commitment from the Hockey Association, have significantly improved game time operations. The Hockey Association also has indicated its intent to provide a $10,000 operating contribution to the Sport Center in 2016 and 2017.
The facility’s fund balance is projected to total $304,973 at December 31, 2017. This projection includes the White Bear Hockey Association 2016 and 2017 financial commitment.
Future Utilization:
The facility has operated for 28 years and its core equipment (rink floor, cooling system, and refrigeration delivery system) requires replacement. The facility itself is showing its wear and tear and is in need of significant modernization to attract and maintain users in the future. As noted, these improvements could require a financial commitment of up to $4 million. These capital investments will require other community organizations (public and / or private) to partner with the City to secure the required financing to complete the infrastructure renovation.
193 Fund: Sports Center Fund (5200)
Department Staff: 2014 2015 2016 2016 2017 Actual Actual Budget Revised Budget Area Manager 1.00 .85 .85 .85 .85 Maintenance II 1.00 .90 .90 .90 .90 Receptionist/Cashier 1.00 .90 .90 .90 .90 Custodian .85 .85 .85 .85 .85 Total Sports Center 3.85 3.50 3.50 3.50 3.50
Goals:
I. Prepare a detailed analysis of the facility’s utilization and a cost / benefit analysis of the major capital improvements needed for the facility’s long term operation.
II. Engage community groups to secure required capital investment necessary to complete facility renovation and moderation.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of ice time hours rented based on a 17 hour day (6 a.m. to 11 p.m.) 1,751 1,773 1,740 1,750
Number of employee work- related injuries 0 0 0 0
Number of participants in 1,323 1,349 1,351 1,360 skating lessons and programs (does not include competition skaters)
Number of high school games per season 4 4 5 5
194 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
SPORT CENTER FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET Revenues: $ $ $ $ $
Charges for Services 4888 Ice Rental 228,918 235,895 248,683 245,000 250,000 4888 Hockey 16,919 25,612 27,000 12,000 4890 Skating School 165,961 165,218 165,991 170,000 175,000 4891 Skate Camps 47,741 54,781 48,199 53,000 55,000 4892 Open Skate 25,395 18,235 20,326 18,000 20,000 5310 Vending Sales 3,776 435 821 500 500 5312 Sale of Goods 4,324 3,981 3,943 4,000 5,000 4896 Court Fees 12,819 10,517 11,877 11,000 12,000 4975 Rent 5,497 5,599 5,794 5,500 6,000 4894 Hockey games 5,372 1,496 2,976 2,000 4,000 5350 Miscellaneous 8,418 2,598 5,000 3,000 4,500
Total Charges for Service 525,140 524,367 540,610 524,000 532,000
Other Revenues: 4990 Donation / rebate 44,000 9,000 10,000 10,000
Total other revenues 44,000 9,000 10,000 10,000
Total Revenues 569,140 524,367 549,610 534,000 542,000
Total Expenditures 572,887 529,086 542,231 545,338 569,693
Revenue Over (under) Expenditures (3,747) (4,719) 7,379 (11,338) (27,693)
Fund Balance, January 1 352,470 348,723 362,336 344,004 332,666
Fund Balance, December 31 348,723 344,004 369,715 332,666 304,973
195
Reader’s Notes:
196 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: ACCT. NO:
Special Revenue Sports Center 5200 - 5205
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 176,704 160,905 169,260 170,864 174,302 6117 Overtime - reg. employees 2,141 1,504 1,000 2,000 2,000 6119 Salaries-temp. employees 94,341 94,758 95,100 91,100 93,400 6122 PERA 18,271 17,749 18,683 19,133 19,393 6124 FICA/Medicare 20,140 18,924 20,300 20,200 20,635 6128 Insurance contrib. 20,358 18,531 20,320 22,324 23,330 6138 Worker's compensation 3,285 3,125 3,282 7,085 7,440 4146 Severance 7,926
Total Personal Services 335,240 315,496 327,945 332,706 348,426
SUPPLIES 6210 Office supplies 3,575 1,741 2,185 2,185 2,185 6220 Equipment supplies 1,052 3,012 1,700 1,700 1,700 6230 Vehicle supplies 426 276 1,300 1,300 2,300 6240 Building supplies 5,291 7,418 5,500 5,500 5,500 6250 Other supplies 15,270 15,873 15,275 13,575 15,900 6255 Landscaping supplies 175 150 150 150 6272 Motor fuels & lubr. 3,262 3,443 4,050 3,450 3,450 6274 Lubricants & additives 165 165 400 200 200 6290 Uniforms 68 268 1,020 1,470 6295 Small tools 466 126 250 250 250
Total Supplies 29,575 32,229 31,078 29,330 33,105
OTHER SERVICES & CHARGES 6401 Professional services 3,167 5,776 4,200 4,400 4,555 6402 Data Processing 5,429 5,961 8,430 7,980 8,760 6411 Telephone 1,386 1,428 1,400 1,400 800 6412 Cellular 300 300 300 300 300 6422 Electric 88,635 85,604 87,000 88,500 88,500 6423 Natural gas 21,407 15,962 19,961 16,850 16,850 6434 General Liab. insurance 15,288 15,529 15,529 15,529 15,529 6436 Auto. Liab. insurance 915 929 929 929 929 6445 Postage 944 78 1,000 300 300 6450 Outside printing 1,164 1,017 2,500 2,500 2,500 6460 Subscription/memberships 1,882 2,061 1,000 1,425 1,525 6470 Training 770 3,775 1,900 6486 Travel 70 150 150 150 6492 Advertising 706 631 1,350 1,350 1,350 6505 Equipment maint. service 14,395 14,001 12,925 12,925 14,425 6508 Shop repair service 993 1,352 1,000 1,000 6510 Vehicle maint. service 8,108 4,922 1,500 2,500 6515 Building maint. service 13,012 11,345 5,450 5,450 8,000 6525 Electrical maint. Service 1,343 1,600 2,750 2,150 2,750 6535 Other maint. service 500 6545 Credit card fees 34 6555 Equipment rental 11,189 10,684 11,589 10,164 10,664 6560 Other contractual services 407 829 1,375 1,075 1,075 7570 Cost of goods sold 581 1,318 2,100 5,150 4,300
Total Other Services and Charges 191,321 181,361 183,208 183,302 188,162 CAPITAL OUTLAY 7120 Building 16,751
Total Capital Outlay 16,751
Total 572,887 529,086 542,231 545,338 569,693
197 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
WHITE BEAR LAKE SPORT CENTER PROGRAM BUDGET BUDGET YEAR 2016
Skate General Lessons Courts Total 5205 5220 5215 REVENUE $ $ $ $ 4888/94 Services Charges 491,000 257,000 223,000 11,000 Open Skate 18,000 18,000 Ice time allocation 500 hours @ $180 90,000 (90,000) 4888 Hockey 2,000 2,000 4975 Rental 5,500 5,500 4990 Donation 9,000 9,000 5310 Vending sales 500 500 5350 Concessions 4,000 4,000 5350 Miscellaneous 3,000 3,000 Total revenue 533,000 389,000 133,000 11,000
PERSONAL SERVICES 6105 Salaries-reg. employees 170,864 149,820 17,180 3,864 6117 Overtime-reg. employees 2,000 1,200 800 6119 Salaries-temp. employees 91,100 28,300 57,900 4,900 6122 PERA 19,133 13,055 5,440 638 6124 FICA/Medicare 20,200 14,030 5,500 670 6128 Insurance contrib. 22,324 19,495 2,515 314 6138 Worker's compensation 7,085 6,620 415 50 Total Personal Services 332,706 232,520 89,750 10,436
SUPPLIES 6210 Office supplies 2,185 1,860 325 6220 Equip. supplies 1,700 1,700 6230 Vehicle supplies 1,300 1,300 6240 Building supplies 5,500 5,500 6250 Other supplies 13,575 1,675 11,700 200 6255 Landscaping material 150 150 6272 Motor fuels 3,450 3,450 6274 Lubricants 200 200 6290 Uniforms 1,020 1,020 6295 Small tools 250 250 Total Supplies 29,330 17,105 12,025 200
OTHER SERVICES AND CHARGES 6401 Professional services 4,400 2,600 1,800 6402 Computer services 7,980 7,980 6411 Telephone 1,400 1,400 6412 Cellular 300 300 6422 Electric 88,500 86,500 2,000 6423 Natural gas 16,850 14,850 2,000 6434 General Liab. insurance 15,529 15,529 6436 Auto. Liab. Ins. 929 929 6445 Postage 300 300 6450 Printing & publishing 2,500 350 2,000 150 6460 Subscriptions/memberships 1,425 400 1,025 6470 Training 3,775 1,400 2,375 6486 Travel 150 150 6492 Advertising 1,350 1,350 6505 Equipment maint. service 12,925 12,925 6508 Shop maint. Service 1,000 1,000 6515 Building maint. svc. 5,450 5,450 6525 Electical repair svc. 2,150 2,150 6555 Equipment rental 10,164 3,164 7,000 6560 Contractual services 1,075 875 200 7570 Concessions 5,150 1,000 4,150 Total Other Services and Charges 183,302 160,602 18,550 4,150
Total Expenditures 545,338 410,227 120,325 14,786 Revenue over (under) Expenditures (12,338) (21,227) 12,675 (3,786)
198 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
WHITE BEAR LAKE SPORT CENTER PROGRAM BUDGET BUDGET YEAR 2017
Skate General Lessons Courts Total 5205 5220 5215 REVENUE $ $ $ $ 4888/94 Services Charges 492,000 250,000 230,000 12,000 Open Skate 20,000 20,000 Ice time allocation 500 hours @ $185 92,500 (92,500) 4888 Hockey 4,000 4,000 4975 Rental 6,000 6,000 4990 Donation 10,000 10,000 5310 Vending sales 500 500 5350 Concessions 5,000 5,000 5350 Miscellaneous 4,500 4,500 Total revenue 542,000 392,500 137,500 12,000
PERSONAL SERVICES 6105 Salaries-reg. employees 174,302 152,832 17,525 3,945 6117 Overtime-reg. employees 2,000 1,200 800 6119 Salaries-temp. employees 93,400 29,015 59,360 5,025 6122 PERA 19,393 13,235 5,515 643 6124 FICA/Medicare 20,635 14,320 5,615 700 6128 Insurance contrib. 23,330 20,375 2,630 325 6138 Worker's compensation 7,440 6,950 435 55 6146 Severance 7,926 4,756 3,170 Total Personal Services 348,426 242,683 95,050 10,693
SUPPLIES 6210 Office supplies 2,185 1,860 325 6220 Equip. supplies 1,700 1,700 6230 Vehicle supplies 2,300 2,300 6240 Building supplies 5,500 5,500 6250 Other supplies 15,900 2,000 13,700 200 6255 Landscaping material 150 150 6272 Motor fuels 3,450 3,450 6274 Lubricants 200 200 6290 Uniforms 1,470 270 1,200 6295 Small tools 250 250 Total Supplies 33,105 17,680 15,225 200
OTHER SERVICES AND CHARGES 6401 Professional services 4,555 2,755 1,800 6402 Computer services 8,760 8,760 6411 Telephone 800 800 6412 Cellular 300 300 6422 Electric 88,500 86,500 2,000 6423 Natural gas 16,850 14,850 2,000 6434 General Liab. insurance 15,529 15,529 6436 Auto. Liab. Ins. 929 929 6445 Postage 300 300 6450 Printing & publishing 2,500 350 2,000 150 6460 Subscriptions/memberships 1,525 400 1,125 6470 Training 1,900 1,400 500 6486 Travel 150 150 6492 Advertising 1,350 1,350 6505 Equipment maint. service 14,425 14,425 6510 Vehicle maint. service 2,500 2,500 6515 Building maint. svc. 8,000 6,100 1,900 6525 Electical repair svc. 2,750 2,750 6535 Other maint. svc. 500 500 6555 Equipment rental 10,664 3,164 7,500 6560 Contractual services 1,075 875 200 7570 Concessions 4,300 1,000 3,300 Total Other Services and Charges 188,162 165,687 16,425 6,050
Total Expenditures 569,693 426,050 126,700 16,943 Revenue over (under) Expenditures (27,693) (33,550) 10,800 (4,943)
199 Fund: Forfeiture Fund (2060)
Department Activities and Responsibilities:
This fund was established to account for revenue and expenditures related to the use of forfeiture funds for crime prevention. The fund accounts for on-going revenue and costs related to legal services, County, State fees for securing and final disposition of forfeited equipment. The forfeited equipment is typically vehicles by the person charged with the criminal action.
Budget Summary
The Forfeiture fund provided resources for police officer ballistic shields, a radar speed sign, as well as public safety facility cameras acquisitions during 2016.
The 2017 budget anticipates on-going expenditures totaling $17,000 related to forfeiture related arrests, property retention and disposition. Anticipated capital investments totaling $17,000 for public safety equipment is anticipated during 2017.
Goals
I. Maintain the Forfeiture program in compliance with Federal and State regulations.
II. Utilize forfeiture funds for public safety acquisition that enhances public safety operations.
III. Utilize forfeiture funds for accreditation, reaccreditation, and necessary associated staff training which serves to improve law enforcement activity.
IV. Utilize forfeiture funds for equipment to assist with the investigation and enforcement of DWI and Controlled Substance laws.
200 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
FORFEITURE FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: $ $ $ $ $ Forfeiture Proceeds 4662 Ramsey County 4,000 3,000 5350 DUI Case 40,000 30,000 5350 Criminal Case 3,800 3,000
5205 Contribution From Escrow Fund DUI Case 153,354 Criminal Case 41,506
Total revenue 242,660 36,000
Expenditures: SUPPLIES 6220 Equipment supplies 500 400 6230 Vehicle supplies 500 200 6250 Other supplies 1,000 Total Supplies 1,000 1,600
OTHER SERVICES & CHARGES 6401 Professional Services 5,000 5,000 6560 Shared Proceeds State of Minnesota 500 500 Ramsey County 900 900 6560 Contractual services 13,000 10,600 Total Contractual Service 19,400 17,000
CAPITAL OUTLAY 7140 Equipment 17,000 Protective Equipment 9,200 Speed Montioring 7,800 Building Monitoring 25,000
Total Capital Outlay 42,000 17,000
Total Expenditures 62,400 35,600
Revenues Over (Under) Expenditures 180,260 400
Fund Balance January 1 180,260
Fund Balance December 31 180,260 180,660
201
Reader’s Notes:
202 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
COMPARATIVE ANALYSIS OF FUND BALANCE DEBT SERVICE FUNDS
2014 2015 2016 2016 2017 ACTUAL ACTUAL BUDGET REVISED BUDGET
Revenues Property Tax $ 193,665 $ 64,555 $ 129,100 $ 129,000 $ 129,100 Special Assessment 1,427,905 1,365,125 1,125,000 890,000 880,000 Rental Income 47,000 97,000 155,000 155,000 155,000 Loan Repayments 33,000 36,500 38,500 38,500 39,750 Bond Sale 90,712 Miscellaneous 12,738 Transfers In 663,300 669,360 400,000 400,000 495,000
Total Revenues 2,364,870 2,245,278 1,847,600 1,703,212 1,698,850
Expenditures Other Services & Charges 62,972 56,303 50,800 123,418 50,900 Debt Service Payments 917,580 927,463 675,260 675,260 793,051 Transfers Out 1,297,914 2,252,039 1,240,000 807,520 920,000
Total Expenditures 2,278,466 3,235,805 1,966,060 1,606,198 1,763,951
Revenues Over (Under) Expenditures 86,404 (990,527) (118,460) 97,014 (65,101)
Fund Balance, January 1 1,674,568 1,760,972 548,215 770,445 867,459
Fund Balance, December 31 $ 1,760,972 $ 770,445 $ 429,755 $ 867,459 $ 802,358
203 2017 Debt Service Funds
Total Revenues $1,698,850
Property Taxes
Special Assessments
Rental Income
Loan Repayments
Transfers In
Total Expenditures $1,763,951
Other Services & Charges
Debt Service
Transfer Out
204 Debt Service Funds Revenue Trend Analysis $8,000,000
$7,000,000
$6,000,000
$5,000,000 Transfers In $4,000,000 Miscellaneous Rental Income $3,000,000 Bond Sale $2,000,000 Loan Repayments $1,000,000 Interest Special Assessments $- Property Taxes 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual Actual 2015 2016 Budget 2017 Budget 2016 Revised 205 Debt Service Funds Expenditure Trend Analysis $8,000,000
$7,000,000
$6,000,000
$5,000,000 Transfers Out $4,000,000 Other Services Debt $3,000,000
$2,000,000
$1,000,000
$- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual Actual 2015 2016 Budget 2017 Budget 2016 Revised 206 Fund: Municipal Building General Obligation Debt Service (3020)
Department Activities and Responsibilities:
This fund was created pursuant to Section 5.13 of the City Charter for retirement of “at large” general obligation bonds or loans related to public improvements, which are not assessable against specific properties. The public improvements financed through these bonds or loans are a general benefit to the City as a whole and the debt obligations are repaid by means of ad valorem tax levies.
Budget Summary:
In 2010, the White Bear Area YMCA renovated and expanded their facility in a $6 million project. Acknowledging the benefit this reconstruction plan would bring to the community, the City Council agreed to contribute $2.75 million to the YMCA to assist in the overall project costs. The financing for the City’s contribution to the YMCA was funded by an internal loan from the following funds:
Park Improvement $ 725,000 Insurance Fund 1,000,000 Non-Bonded Fund 1,000,000 Total $2,725,000
A 15-year loan repayment schedule was established by Resolution No. 10604 dated November 2009. At the time of the loan origination, the City anticipated the internal loan obligation to be repaid through an annual tax levy allocation and rental income from the City’s marina operations. For the years of 2017 – 2025, the City plans to utilize an annual tax levy payment of $132,000 and $155,000 of marina operations revenue to pay the loan principal and interest amounts due.
The City’s internal loan obligation as of December 31, 2017 for the YMCA expansion is as follows:
YMCA – Internal Loan
Year Principal Interest Total Rate 2018 $210,000 $75,000 $285,000 4.20% 2019 215,000 70,000 285,000 4.40% 2020 230,000 65,000 295,000 4.60% 2021 230,000 55,000 285,000 4.80% 2022 235,000 45,000 280,000 4.90% 2023 235,000 35,000 270,000 5.00% 2024 235,000 25,000 260,000 5.10% 2025 235,000 15,000 250,000 5.20% Total 1,825,000 385,000 2,210,000
207 Fund: Municipal Building General Obligation Debt Service (3020)
Budget Summary (cont.):
The loan principal and interest repayment schedule as of December 31, 2017 is as follows:
Year Principal Fund Interest Non- Total Insurance Bonded Interest 2018 $210,000 Insurance $27,500 $47,500 $75,000 2019 215,000 Insurance 20,000 50,000 70,000 2020 230,000 Insurance 12,000 53,000 65,000 2021 170,000 Insurance 8,000 47,000 55,000 2021 60,000 Non-Bonded 2022 235,000 Non-Bonded 45,000 45,000 2023 235,000 Non-Bonded 35,000 35,000 2024 235,000 Non-Bonded 25,000 25,000 2025 235,000 Non-Bonded 15,000 15,000 Total 1,825,000 67,500 317,500 385,000
208 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
MUNICIPAL BUILDING FUND DEBT SERVICE FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: General Property Tax 4015 Regular levy YMCA 193,665 64,555 129,100 129,000 129,100
Total Property Tax 193,665 64,555 129,100 129,000 129,100
4975 Rental income Marina operations YMCA Bonds 47,000 97,000 155,000 155,000 155,000 Total rental income 47,000 97,000 155,000 155,000 155,000
Total Revenues 240,665 161,555 284,100 284,000 284,100
Expenditures:
Debt Service
YMCA Bonds 7410 Principal - internal financing 105,000 105,000 195,000 195,000 200,000 7420 Interest - internal financing 80,000 85,000 85,000 85,000 80,000 Total YMCA bonds 185,000 190,000 280,000 280,000 280,000
Total Debt Service 185,000 190,000 280,000 280,000 280,000
Revenues Over (Under) Expenditures 55,665 (28,445) 4,100 4,000 4,100
Fund Balance January 1 165,714 221,379 192,934 192,934 196,934
Fund Balance December 31 221,379 192,934 197,034 196,934 201,034
209
Reader’s Notes:
210 Fund: Non-Bonded Special Assessment Debt Service Fund (3070)
This fund is used to account for construction costs which will be paid by special assessments.
The fund utilizes internal borrowing to provide a financing tool to bridge the timing gap between when the fund purchases the special assessments from the Interim Construction Fund and when the bonds are sold. Special assessment payments paid by property owners are recorded in this fund during the time period between construction completion and when the bonds are sold.
Completed construction costs are accumulated with applicable special assessment collections until it is prudent for the City to sell long-term bonds to finance the projects.
The City elected to utilize historic low interest rates and issued $2,555,000 general obligation improvement bonds in 2012. Future transfers to the 2012 Special Assessment Debt Service Fund from the Non-bonded Debt Service Fund to meet the principal and interest obligation of the bond sale is scheduled as follows:
Year Amount 2018 $218,000 2019 206,000 2020 205,000 2021 198,000 2022 190,000 2023 178,000 2024 170,000 2025 163,000 2026 155,000 2027 102,000 2028 70,000 Total 1,855,000
211 Fund: Non-Bonded Special Assessment Debt Service Fund (3070)
During 2016, interim financing has been provided for the following mill overlay construction projects:
16-01 Bald Eagle and Fourth Street $294,030
16-04 Linden Street 20,813
16-06 Commerce and Willow 92,151
16-13 Buerkle Road 146,156
The fund provided an internal loan to the Municipal Building Fund for partial funding of the City’s commitment to financing the YMCA expansion. The $1,000,000 loan is scheduled to be repaid according to the following schedule adopted by Resolution No. 10604 dated November 2009.
Year Total Principal Interest Rate 2018 $47,500 $ - $47,500 4.20% 2019 50,000 - 50,000 4.40% 2020 53,000 - 53,000 4.60% 2021 107,000 60,000 47,000 4.80% 2022 280,000 235,000 45,000 4.90% 2023 270,000 235,000 35,000 5.00% 2024 260,000 235,000 25,000 5.10% 2025 250,000 235,000 15,000 5.20% Total 1,317,500 1,000,000 317,500
212 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
SPECIAL ASSESSMENT FUND NON BONDED DEBT SERVICE FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET REVENUES: $ $ $ $ $ Special Assessment 4210 Current 717,876 706,499 725,000 725,000 725,000 4215 Prepaid - County 395,103 202,601 110,000 65,000 65,000 4220 Prepaid - City 297,617 428,480 275,000 75,000 75,000 4225 Delinquent 9,546 19,594 10,000 20,000 10,000 4230 Penalties / Interest 7,763 7,951 5,000 5,000 5,000 Total special assessment collection 1,427,905 1,365,125 1,125,000 890,000 880,000
4955 Interest Loan Repayment - 5323 Interest - YMCA 33,000 36,500 38,500 38,500 39,750 5360 Refunds & Reimbursements 12,738
Total Revenues 1,460,905 1,414,363 1,163,500 928,500 919,750
EXPENDITURES: 6560 Other Services & Charges Professional Services 17,527 16,845 30,000 30,000 30,000 Sewer line repair 39,346 32,563 Miscellaneous 5,224 5,995 20,000 20,000 20,000 Total Other Svc & Charges 62,097 55,403 50,000 50,000 50,000
Debt Service 7605 Transfer Out Debt Service Funds 2012 Special Assessment 243,500 243,475 240,000 240,000 220,000 Interim Construction Fund 1,000,000 700,000 Operating Transfer 350,000 Miscellaneous - Property 10,230 15,000 Lake Ave South 160,819 Douglas / Floral 825,093 Dell / Elm / Jerry 198,583 Van Dyke 30,738 Auger / Midland / Spruce 612,083 Crown Hill / Glen Oaks / Spr. 512,103 Cedar Ave. 83,179 Boatworks Parking Ramp 280,150 Bald Eagle / Fourth 294,030 Linden 20,183 Commerce / Willow 92,151 Buerkle Road 146,156 Total Debt Service 1,297,914 2,252,039 1,240,000 807,520 920,000
Total Expenditures 1,360,011 2,307,442 1,290,000 857,520 970,000
Revenues Over (Under) Expenditures 100,894 (893,079) (126,500) 70,980 (50,250)
Fund Balance January 1 1,220,206 1,321,100 205,791 428,021 499,001
Fund Balance December 31 1,321,100 428,021 79,291 499,001 448,751
213 Fund: 2012 Special Assessment Debt Service Fund (3071)
Principal and interest payments related to special assessment bonds are paid from this fund. Bonds were issued in amounts necessary to meet expenditure requirements for special assessment projects completed during 2010 through 2012.
The city chose to issue these bonds due to the favorable interest rate at the time.
No tax levy is required to support this fund. Revenues to retire these bonds consist of payments from property owners whose properties have been specially assessed for the improvements benefiting their properties.
The assessments related to the 2010 and 2012 construction projects are collected in the Non-Bonded Special Assessment Fund. Annual transfers to pay the debt principal and interest obligation will be completed. The fund will receive $240,000 in 2016 and $220,000 in 2017, which will be sufficient to retire the debt obligation.
Bonds maturing on and after February 1, 2019, are subject to be called at par by the City.
The City’s principal and interest obligation as of December 31, 2017, for the Special Assessment Bonds are as follows:
Year Total Principal Interest Rate 2018 $218,265 $195,000 $23,265 .80% 2019 206,653 185,000 21,653 .90% 2020 204,802 185,000 19,802 1.10% 2021 197,660 180,000 17,660 1.25% 2022 190,310 175,000 15,310 1.40% 2023 177,806 165,000 12,806 1.55% 2024 170,208 160,000 10,208 1.65% 2025 162,531 155,000 7,531 1.75% 2026 154,787 150,000 4,787 1.85% 2027 102,400 100,000 2,400 2.00% 2028 70,700 70,000 700 2.00% Total 1,856,122 1,720,000 136,122
214 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
SPECIAL ASSESSMENT FUND 2012 DEBT SERVICE FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
REVENUES: $ $ $ $ $
5205 Transfer In Non-Bonded Fund 243,500 243,475 240,000 240,000 220,000
Total Revenues 243,500 243,475 240,000 240,000 220,000
EXPENDITURES:
Other Services & Charges 7430 Fiscal agent fees 425 450 500 450 450
Total Other Services & Chgs 425 450 500 450 450
Debt Service 7410 Principal 215,000 215,000 205,000 205,000 200,000 7420 Interest 28,180 27,213 26,060 26,060 24,745
Total Debt Service 243,180 242,213 231,060 231,060 224,745
Total Expenditures 243,605 242,663 231,560 231,510 225,195
Revenues Over (Under) Expenditures (105) 812 8,440 8,490 (5,195)
Fund Balance January 1 8,397 8,292 9,104 9,104 17,594
Fund Balance December 31 8,292 9,104 17,544 17,594 12,399
215 Fund: 2012 Refunding Tax Increment Bond Debt Service Fund (3040) Pioneer Manor
The City sold $2,820,000 tax increment general obligation bonds in 1993 to finance land acquisition and construction of a 42-unit senior housing (Pioneer Manor) complex. The HRA Tax Increment Fund contributed $144,000 for Pioneer Manor construction between 1995 and 2003.
The City refinanced the bonds in 2012 which provided a net savings of $244,472. The savings reduced Pioneer Manor’s anticipated debt service (mortgage) obligation by $17,000 annually from 2012 through 2023. The refinancing established Pioneer Manors annual contribution at $160,000. This revenue stream will provide sufficient funding to meet the annual debt service obligation.
It is not expected that any general tax levy will be required to retire these bond debt obligations. At the end of 2017 the City’s principal obligation on the bond issue will total $985,000. Bonds maturing on or after February 1, 2020 are subject to early redemption at par at the option of the City. Future principal and interest obligations on this debt are as follows:
Year Principal Interest Total Rate 2018 $155,000 $18,150 $173,150 2.00% 2019 160,000 15,000 175,000 2.00% 2020 160,000 11,800 171,800 2.00% 2021 170,000 8,500 178,500 2.00% 2022 170,000 5,100 175,100 2.00% 2023 170,000 1,700 171,700 2.00% Total 985,000 60,250 1,045,250
216 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
REFUNDING TAX INCREMENT BOND FUND PIONEER MANOR 2012 DEBT SERVICE FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
REVENUES: $ $ $ $ $
5205 Transfer In Pioneer Manor Fund 160,000 160,000 160,000 160,000 160,000
Total Revenues 160,000 160,000 160,000 160,000 160,000
EXPENDITURES:
Other Services & Charges 7430 Fiscal agent fees 290 290 300 450 450
Total Other Services & Charges 290 290 300 450 450
Debt Service 7410 Principal - 2012 Bonds 135,000 135,000 140,000 140,000 155,000 7420 Interest - 2012 Bonds 29,650 26,950 24,200 24,200 21,250
Total Debt Service 164,650 161,950 164,200 164,200 176,250
Total Expenditures 164,940 162,240 164,500 164,650 176,700
Revenues Over (Under) Expenditures (4,940) (2,240) (4,500) (4,650) (16,700)
Fund Balance January 1 147,566 142,626 140,386 140,386 135,736
Fund Balance December 31 142,626 140,386 135,886 135,736 119,036
217 Fund: 2016 Tax Increment Bond Debt Service Fund (3081) Boatworks
The City sold $2,275,000 tax increment general obligation bonds in 2016 to partially finance the redevelopment of the Johnson Boat Works property in a manner that was consistent with the City’s vision established within the City’s comprehensive Plan. The bond sale provided $2,250,000 towards site clean-up, soil correction, utility improvements, and public facility improvements.
The Boatworks Common Tax Increment District No. 27 is the funding source for payment of the bond and loan obligation. It is not expected that any general tax levy will be required to retire the bonded debt obligation.
Bond Obligation The City’s principal obligation on the bond issue will total $2,275,000 on December 31, 2017. Bonds maturing on or after February 1, 2025 are subject to early redemption at par at the option of the City. Future principal and interest obligations on the debt are as follows:
Year Principal Interest Total Rate 2018 $70,000 $57,913 $127,913 3.00% 2019 75,000 55,738 130,738 3.00% 2020 80,000 53,413 133,413 3.00% 2021 85,000 50,938 135,938 3.00% 2022 90,000 48,313 138,313 3.00% 2023 90,000 45,612 135,612 3.00% 2024 95,000 42,837 137,837 3.00% 2025 100,000 39,912 139,912 3.00% 2026 105,000 37,363 142,363 2.00% 2027 110,000 35,212 145,212 2.00% 2028 115,000 32,962 147,962 2.00% 2029 120,000 30,552 150,552 2.10% 2030 125,000 27,917 152,917 2.20% 2031 130,000 25,047 155,047 2.30% 2032 135,000 21,932 156,932 2.40% 2033 140,000 18,563 158,563 2.50% 2034 145,000 15,000 160,000 2.50% 2035 150,000 11,125 161,125 2.75% 2036 155,000 6,932 161,932 2.75% 2037 160,000 2,400 162,400 3.00% Total 2,275,000 659,681 2,934,681
218 Fund: 2016 Tax Increment Bond Debt Service Fund (3081) Boatworks
Internal Loan Obligation The Boatworks Commons project required the establishment of a $750,000 internal loan to complete financing of the redevelopment project within TIF District #27. The internal loan interest rate was established at 3.00% which in March 2016 was 1.00% below the maximum statutory interest rate allowed in 2016.
The loan’s future principal and interest obligation is as follows:
Year Principal Interest Total Rate 2018 $ $22,500 $22,500 3.00% 2019 22,500 22,500 3.00% 2020 22,500 22,500 3.00% 2021 22,500 22,500 3.00% 2022 22,500 22,500 3.00% 2023 22,500 22,500 3.00% 2024 22,500 22,500 3.00% 2025 22,500 22,500 3.00% 2026 22,500 22,500 3.00% 2027 22,500 22,500 3.00% 2028 22,500 22,500 3.00% 2029 22,500 22,500 3.00% 2030 22,500 22,500 3.00% 2031 22,500 22,500 3.00% 2032 10,000 22,350 32,350 3.00% 2033 10,000 22,050 32,050 3.00% 2034 10,000 21,750 31,750 3.00% 2035 10,000 21,450 31,450 3.00% 2036 10,000 21,150 31,150 3.00% 2037 10,000 20,850 30,850 3.00% 2038 190,000 17,850 207,850 3.00% 2039 200,000 12,000 212,000 3.00% 2040 200,000 6,000 206,000 3.00% 2041 100,000 1,500 101,500 3.00% Total 750,000 481,950 1,231,950
219 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
TAX INCREMENT BOND FUND BOATWORKS COMMON 2016 DEBT SERVICE FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
REVENUES: $ $ $ $ $
5105 Bond Sale proceeds 25,000 5324 Bond Sale Premium 49,235 5324 Bond Sale Interest 16,477
5205 Transfer Boat Works Common - TIF 115,000
Total Revenues 90,712 115,000
EXPENDITURES:
Other Services & Charges 6401 Professional services 6401 Bond Sale Fiscal Agent 24,875 6401 Bond Sale Legal 8,500 6401 Bond Rating 10,300 7440 Bond Issuance Discount 28,043 7430 Fiscal agent fees 800
Total Other Services & Chgs 72,518
Bond Debt Service 7410 Principal 7420 Interest 82,056
Total Bond Debt Service 82,056
Loan Debt Service 7410 Principal 7420 Interest 30,000
Total Loan Debt Service 30,000
Total Expenditures 72,518 112,056
Revenues Over (Under) Expenditures 18,194 2,944
Fund Balance January 1 18,194
Fund Balance December 31 18,194 21,138
220 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
COMPARATIVE ANALYSIS OF FUND BALANCE CAPITAL PROJECT FUNDS
2014 2015 2016 2016 2017 ACTUAL ACTUAL BUDGET REVISED BUDGET
Revenues Property Tax $ 171,165 $ 327,662 $ 228,000 $ 228,000 $ 146,300 Tax Increment 454,178 581,324 308,500 475,000 541,000 Special Assessment 51,929 500,187 54,400 56,500 54,200 Intergovernmental 770,274 120,640 768,165 625,362 30,000 Interest 80,200 Rental Income 408,792 592,822 431,300 467,000 467,000 Miscellaneous 269,796 993,943 398,000 528,400 395,200 Loan Repayments 232,418 242,516 300,000 1,050,000 121,000 Bond Sale 2,250,000 Transfers In 28,000 187,453 70,000 75,000 38,000
Total Revenues 2,466,752 3,546,547 2,558,365 5,755,262 1,792,700
Expenditures Capital Expenditures 4,715,923 2,526,442 2,986,235 3,083,382 2,799,071 Debt Service Payments 259,800 265,885 112,056 Transfers Out 15,000 157,453 1,000,000 21,000
Total Expenditures 4,990,723 2,949,780 2,986,235 4,083,382 2,932,127
Reserves 35,824 627,878 (239,000) (1,320,700) (720,000)
Total Expenditures and Reserves 5,026,547 3,577,658 2,747,235 2,762,682 2,212,127
Revenues Over (Under) Expenditures and Reserves (2,559,795) (31,111) (188,870) 2,992,580 (419,427)
Fund Balance, January 1 5,114,966 2,555,171 5,100,955 2,524,060 5,516,640
Fund Balance, December 31 $ 2,555,171 $ 2,524,060 $ 4,912,085 $ 5,516,640 $ 5,097,213
221 2017 Capital Project Funds
Total Revenues $1,792,700
Property Tax
Tax Increment
Special Assessments
Intergovernmental
Rental Income
Miscellaneous
Loan Repayments
Transfers In
Total Expenditures $2,932,127
Capital Expenditures
Debt Service
Transfers Out
222 Capital Project Funds Revenue Trend Analysis $8,000,000
$7,000,000 Transfers In Bond Sale $6,000,000 Loan Repayments $5,000,000 Miscellaneous Rental $4,000,000 Interest $3,000,000 Intergovernmental $2,000,000 Spec Assess Tax Increment $1,000,000 Property Taxes $- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual Actual 2015 2016 Budget 2017 Budget 2016 Revised 223 Capital Project Funds Expenditure Trend Analysis $14,000,000
$12,000,000
$10,000,000
$8,000,000 Transfers Out Debt $6,000,000 Capital Expend. $4,000,000
$2,000,000
$- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual Actual 2015 2016 Budget 2017 Budget 2016 Revised 224 Fund: Equipment Acquisition Fund (4100)
The Equipment Acquisition Fund accounts for major capital equipment purchases identified in the City’s long-range plans. The Fund’s revenue sources include a $75,000 tax levy in 2016 and a $50,000 tax levy in 20176, and specific revenue sources that the City has designated for capital purchases, which include:
1. Rental income from leased space on City water towers and communication towers for radio and telephone communication equipment.
2. Ramsey/Washington Cable franchise payment.
The City’s wireless communications rental payments and cable franchise payments represent 98% of the fund’s operating revenue. Without these revenue streams, the City would be required to reduce its replacement of equipment or increase its tax levy by nearly 15%. These payments and the tax levies are expected to provide adequate capital funding for future capital equipment replacements without requiring additional revenue sources.
The City’s share of Ramsey/Washington Cable Commission contribution is anticipated to remain in the $250,000 range. The 2016 contribution included the City’s share of resources from a member’s withdrawal.
The City continues to experience strong revenue collections from cellular antenna leases. It is anticipated that cellular antenna leases will provide the City with at least $450,000 annually which is dedicated for capital equipment replacement.
The City’s 911 emergency receiving system is scheduled for replacement in 2016 and 2017. The replacement system including upgrading the 911 phone system is anticipated to require $300,000 in resources over the 2016 and 2017 fiscal years.
The 2016 budget anticipates receiving federal emergency preparedness grant for replacement Fire Department member protective equipment referred to as Self Contained Breathing Apparatus. The 2016 provides for all fire department members to receive replacement equipment at a cost of $330,000.
The Ambulance Fund contribute financially to purchase equipment that is utilized by both fire and ambulance operations for rescue. The financial support from the Ambulance Fund is based proportionately on projected use of the equipment.
Rolling stock purchases proposed for the 2016 and 2017 budget are for replacements described in greater detail in the various public safety, public works, and utility budgets.
The City has reserved funds for significant capital expenditures which require multiple-year funding in order to maintain a stable revenue stream. These reserves are anticipated to assist in funding the following equipment:
225 Fund: Equipment Acquisition Fund (4100)
Technology - computer server/network upgrades.
Telephone System - funding for replacement of the City-wide communication system. The new system will utilize the Voice- over Internet Protocol (VoIP) Technology and will be implemented during 2016 and 2017.
Police Equipment - resources for replacement of major law enforcement equipment.
Fire Equipment - resources for replacement of major firefighting equipment.
P/W Equipment - resources for replacement of major public works equipment.
The Equipment Acquisition Fund anticipates contributing $1 million to the Construction Fund during 2016. This contribution will partially assist in funding the 2017 street construction projects.
The fund is expected to utilize $1,320,700 of its reserve balance during 2016. A majority of the reserve utilization in 2016 is dedicated to partially financing the 2017 street construction projects. It is expected that $720,000 of the reserve funding will be utilized in 2017 for capital equipment. This utilization will provide funding for replacement of Fire Departments Engine #7 if it is determined that the unit requires replacement. The reserve will also provide resources totaling $140,000 for the dispatch 911 phone system conversion. At the end of 2017, the fund is expected to have $128,233 as an unrestricted capital acquisition fund balance and a $729,300 restricted fund balance for specific purposes.
The following budget pages illustrate proposed expenditures. Although funds will be set aside for these purchases if the budget is approved, each budgeted item will undergo a detailed analysis and review before final purchasing approval occurs. The City will complete a detailed analysis of the cost / benefit of replacing the Fire engine #7, Public Works skid steer, Parks 3 deck mower, and the City’s web site upgrades. The analysis will stress equipment safety as well as functionality.
Budgeted capital replacements could be moved into future years’ budgets based upon equipment performance or unanticipated budget reductions. In the case of certain technology upgrades, staff will continue to monitor alternatives and extend current technology utilization depending upon possible future technology advancements.
226 Fund: Equipment Acquisition Fund (4100)
Budget Summary:
The revised 2016 and 2017 budgets anticipate capital expenditures totaling $1,679,250 and $1,569,925 respectively.
Acquisitions over the two-year period are for the following purposes:
Item 2016 2017 Police - Computer/ Office Equipment $60,000 $60,000 - Vehicles 111,900 120,000 - Portable Radios 32,000 64,000 - Squad Laptop Computers 11,500 24,475 - Body Cameras (1) 60,000 - Miscellaneous 6,475 15,200
Fire - Portable Radios/Pagers 62,100 62,100 - SCBA units (1) 330,000 - Vehicle 98,000 - Thermal imaging camera 6,500 - Compressor 4,000 47,000 - Hoses and Equipment 11,100 11,850 - Engine #7 (1) 500,000
Dispatch/Public Safety - Emergency Call Equipment (1) 190,000 140,000 - Emergency Generator 31,500
Streets - Bucket truck 85,000 - Dump Truck 185,000 - Equipment 4,400 5,200 - Trailer 14,000 - Snow Plows 13,000 21,500 - Office Equipment 4,000 1,000
Parks - Mowers (1) 13,100 80,000 - Pick-up 1,725 36,500 - Aerator / Sprayer 20,500 - Trailer 10,500 - Skid Steer (1) 70,000 - Tractor / Mower 59,500 - Radios 1,500 - Miscellaneous 17,700
227 Fund: Equipment Acquisition Fund (4100)
Budget Summary (cont.)
Item 2016 2017
Building - Pick-up $17,000
Garage - Grease Pump 1,000 - Tire Changer 5,000 - Computer 5,000
City Hall - Computer/Network 65,000 70,000 - Servers 25,000 20,000 - Laser fiche 8,000 6,000 - Phone System (City Wide) 75,000 50,000 - Website (1) 21,000 - Chairs (Public & Staff) 13,700 6,400 - Election equipment 50,250
Engineering - Survey Equipment 72,000 35,000
TOTAL 1,679,250 1,569,925
(1) Items to be reviewed before final decision is completed
228 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
EQUIPMENT ACQUISITION FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: $ $ $ $ $ General Property Tax 4015 Regular levy 171,165 171,165 73,000 73,000 48,500
Total property tax 171,165 171,165 73,000 73,000 48,500
4638 State - Emergency Equipment 9,800 4662 County - Emergency Equipment 330,000 330,000 4662 County - Emergency Equipment 30,900 4662 County - Wireless Equip. 3,300 4662 County - Dispatch Communication 300,000 4975 Rental - Towers 385,500 578,939 410,000 450,000 450,000 4975 Lease - Bus Garage 5010 Sale of Equipment 5,555 17,444 10,000 12,000 10,000 4990 Donations 54 800 5360 Ramsey/Washington Cable 123,959 212,542 215,000 298,000 250,000 5360 Ramsey/Washington - Equipment 27,535 5320 Escrow Fund Contribution 32,300 5205 Transfer - Ambulance - Squads 45,000 45,000 8,000
Total other revenue 542,603 813,025 1,310,000 1,208,000 718,000
Total revenues 713,768 984,190 1,383,000 1,281,000 766,500
Expenditures 811,806 437,903 1,645,925 1,679,250 1,569,925 Transfer to Construction Fund 1,000,000 Transfer to General Fund 21,000 Reserves - 565,000 (225,000) (1,320,700) (720,000)
Total expenditures & reserves 811,806 1,002,903 1,420,925 1,358,550 870,925
Revenues Over (Under) Expenditures & Reserves (98,038) (18,713) (37,925) (77,550) (104,425)
Fund Balance January 1 426,959 328,921 298,411 310,208 232,658
Fund Balance December 31 328,921 310,208 260,486 232,658 128,233
Reserves Technology 300,000 350,000 300,000 182,000 147,000 Public Safety - Communications 415,000 485,000 140,000 City Wide - Telephone System 130,000 150,000 130,000 75,000 City Wide - Fiber Optics 150,000 150,000 150,000 150,000 150,000 Fire Equipment 550,000 550,000 550,000 550,000 100,000 Police Equipment 20,000 135,000 200,000 152,300 132,300 Public Works - Equipment 200,000 200,000 200,000 200,000 200,000 Construction 260,000 750,000 750,000 Total reserves 2,025,000 2,770,000 2,280,000 1,449,300 729,300
229 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: DEPT. & DIV: ACCT. NO:
Capital Projects Administration 4100 - 4102
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ GENERAL FUND Police (4108) 7130 Computer / Office equipment 41,915 17,548 60,000 40,000 40,000 7130 Servers 20,000 20,000 7130 800 MHZ Portable Radios / Equip (20) 64,000 32,000 64,000 7150 Squad laptop computers 19,618 13,120 21,500 11,500 24,475 7150 Vehicles (3 in 2013; 3 in 2014) 107,433 105,006 110,000 111,900 120,000 7150 Radar units / Miscellaneous equip. 3,152 2,895 6,475 6,475 15,200 7150 Body Camera's 60,000 Total Police 172,118 138,569 261,975 221,875 343,675
Fire (4109) 7130 800 MHZ Portable Radios / Equip. 62,100 62,100 62,100 7130 Station 2 - Training equipment 12,987 7130 Station 2 - Network upgrades 9,024 7140 Thermal imaging camera 10,275 10,275 13,230 6,500 7140 SCBA and equipment 2,599 1,980 332,500 330,000 SCBA fill station 47,000 7140 Hose rack / Hoses / Eqipment 4,100 11,100 11,850 7140 Pagers / radios 9,207 5,511 7140 Vehicle equipment 3,840 4,600 7140 Rescue equipment 20,106 7140 Rescue equipment (mobile) 3,647 7140 Air Compressor 3,468 4,000 4,000 7140 Computer system upgrade 3,006 7150 Tanker truck 14,097 7150 Vehicle (3 squads in 2016) 20,606 90,000 98,000 7150 Engine # 7 - Pumper 500,000 Total Fire 72,654 62,574 505,930 511,700 620,950
(A) Dispatch / Public Safety (4111) 7140 Computer Aid Dispatching replacement 178,401 7140 Emergency Generator (Station 1) 37,732 7140 Emergency Generator (Station 2) 6,828 35,000 31,500 7140 911 phone system 60,305 140,000 7140 Lobby information 3,343 7140 Console Equipment 300,000 190,000 Total Public Safety 219,476 67,133 335,000 221,500 140,000
Building (4104) 7150 Pick Up Truck 17,000 Total Building 17,000
Garage (4118) Grease Pump 1,000 Tire Changer 5,000 Laptop (tough book) 5,000 Total Garage 11,000
230 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: DEPT. & DIV: ACCT. NO:
Capital Projects Administration 4100 - 4102
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ Streets / Snow Removal (4106) 7130 Office Equipment 1,610 1,181 4,000 4,000 1,000 7140 Plows / spreaders 7,250 12,620 13,000 21,500 7150 Dump truck - Single axle / equip & plow 195,000 185,000 7150 Bucket truck 85,000 7150 Sign Truck 2,080 4,483 7150 Sweeper replacement 184,000 7150 Chipper 33,517 7150 Saws / blowers / brooms 5,163 4,800 4,400 5,200 7150 Trailer - Tandem 14,000 7150 Skid Steer - plow / broom / blower 3,794 7150 Excavator - Mini 52,193 Total Streets 228,457 66,814 216,420 291,400 41,700
Parks (4107) 7130 Shop Equipment 3,500 7150 Truck 28,560 1,725 7150 Pick up 26,006 36,500 7140 Radios / Storage 369 5,500 1,500 7140 Skid Steer Tracks 3,800 70,000 7140 Tactor - with mower 61,500 59,500 7140 Mower - sweeper 28,117 7140 Mower - flail 10,000 9,300 7140 Mower - 48" 10,503 4,600 3,800 7140 Mower - 3 deck 80,000 7140 Aerator / Spayer 20,000 20,500 7140 Clean up equipment 2,200 7140 Spreader / Beach equipment 12,000 7140 Trailer 7,103 15,000 10,500 Total Parks 46,166 58,292 116,600 106,825 204,200
City Hall (4102) 7130 Computer / Office equipment / Licensing 63,786 33,402 60,000 65,000 70,000 7130 Phone System - City wide 75,000 50,000 7130 Servers 25,000 20,000 7130 Laserfiche 8,000 6,000 7130 Website Renovation 21,000 7130 Furniture (114 Chairs in 2016) 1,016 13,000 13,700 6,400 Total City Hall 64,802 33,402 73,000 186,700 173,400
Total General Fund 803,673 426,784 1,508,925 1,557,000 1,534,925
Other (4116) 7160 Cell Tower Control Room Improvements 4,539 7160 Sport Center Wi-Fi / Sound System/Skates 3,594 4,424 7160 Sport Center Mower / Snow Removal 6,650 7160 Elections machine (7) 50,250 7160 Engineering - Survey Equipment 45 117,000 72,000 35,000 7160 Surface Water - GPS Tracking 20,000 7605 Construction Contribution 1,000,000 7605 General Fund Contribution 21,000
Total 811,806 437,903 1,645,925 2,679,250 1,590,925
231 Fund: Municipal Building Fund (4300)
The Municipal Building Fund provides the funding sources and the detailed descriptions of expenditures associated with the development or renovation of the City’s government building facilities. A portion of the City’s Local Government Aid and interest earnings if available are allocated to the fund as revenue sources.
The fund is scheduled to receive $108,165 allocation of local government aid in 2016. The fund has been allocated $155,000 and $97,800 in property tax collections in 2016 and 2017 respectively.
The fund’s revenue projections for 2017 include a $30,000 Ramsey County grant for funding the Community Counseling Center roof replacement / renovation. Because the Community Counseling Center is operated by Northeast Youth and Family Services and provides services to greater Ramsey County, requiring City taxpayers to fund the entire costs of the building renovation would place a disproportionate financial burden on City residents.
Fire Stations
The 2016 budget provides resources for Station #1 furnace replacement ($9,000).
Station #2 2016 improvements includes kitchen upgrades ($2,500) and firefighters living facility totaling $6,000.
The 2017 budget provides resources for Station #1 carpet replacement ($11,500), and landscaping renovations at both stations totaling $6,000.
Public Safety
The 2016 budget provides funding for carpet replacement ($20,000), and replacement of a roof top furnace at a cost of ($10,000).
The 2017 budget provides funding for carpet replacement ($15,000), garage door replacement ($10,000), locker room as well as restroom renovations ($21,000), and replacement of a roof top furnace ($19,500). A facility needs study ($10,000) is proposed to be complete in 2017 which will identify any functional deficiencies in the 25 year old facility. Replacement of an emergency siren ($25,000) is provided for in 2017if necessary.
232 Fund: Municipal Building Fund (4300)
City Hall
The 2016 budget provides funding for campus wide landscaping improvements ($35,000), air handling system modifications ($33,000), window replacement ($19,000), and interior improvements ($12,000), along with miscellaneous exterior improvements totaling ($12,000).
The 2017 budget anticipates repairs to the front entry area related to drainage, patio settlement, and planter repair or replacement at a cost of $50,000. Outdoor lighting improvements totaling $20,000 are anticipated during 2017. Clock Tower brick work repair is anticipated totaling $17,000. The facility’s air handling return system which has required numerous repairs over the last several years is scheduled for replacement at an estimated cost of $25,000.
Community Counseling Center
The Community Counseling Center merger with Northeast Youth and Family Services (NEYFS) allows NEYFS to rent the counseling center if the center’s purpose remains assisting community mental health needs of the greater White Bear area. A frame work has been established whereby the counseling center funds, are set aside as a reserve for future building improvements as of December 31, 2017. Rent paid by NEYFS for use of the facility is placed into the building reserve.
The facility’s roof is scheduled for replacement in 2017.
The reserve is projected to have a $52,877 balance as of December 31, 2017.
Armory
Armory elevator improvements totaled $13,500 in 2016.
Other Facilities
Renovations to the Depot facility in 2016 is expected to cost $5,500. It is expected that improvements to the historic Caboose in ensure its long term viability will require $5,000 in expenditures in 2016 and 2017.
233 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
MUNICIPAL BUILDING FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: $ $ $ $ $ 4955 Interest 13,250 General Property Tax 4015 Regular levy 156,497 155,000 155,000 97,800 Intergovernmental 4624 Local Government Aid 108,165 108,165 108,165 108,165 4662 Ramsey County - Carpet 6,097 4662 Ramsey County - Roof 30,000 30,000 4662 Ramsey County - Food Shelf 13,500 4975 Rental - Counseling Center 5,500 6,000 6,000 6,000 6,000 4990 Donation 5,000 500 5360 Refunds & Reimbursement 59 11,735 5,000
Total revenue 133,071 300,897 299,165 274,665 133,800
7120 Expenditures:
Public Works Building (4316) General 2,046 4,366 Total Public Works 2,046 4,366
North Fire Station # 1 (4312) Overhead door replacement 5,896 Housing renovation 6,000 Exterior improvements 6,000 Interior improvements 11,500 Furance replacement 9,000 Total North Fire Station 5,896 15,000 17,500
South Fire Station # 2 (4314) Interior improvements 971 2,500 2,500 Exterior improvements 8,420 Roof Replacement 62,548 Total South Fire Station 63,519 8,420 2,500 2,500
Public Safety (4310) Structure 2,150 3,270 5,000 20,000 15,000 Roof top heat exchangers 9,423 10,000 19,500 Emergency sirens (1 per year) 25,000 25,000 Garage door replacement 10,000 Locker room renovation 6,000 Facilty improvements 15,000 Facilty study 10,000 Total Public Safety Building 2,150 12,693 30,000 30,000 100,500
234 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
MUNICIPAL BUILDING FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
City Hall (4304) $ $ $ $ $ Interior improvements 2,246 2,152 13,000 12,000 5,000 Exterior repairs 3,426 6,000 20,000 1,000 Clock tower repairs 17,000 5,000 17,000 Front entry repairs 56,000 6,000 50,000 Window replacement 11,000 19,000 HVAC repairs / Replacement 99,847 Air Handling System 50,000 33,000 25,000 Office expansion 20,000 Landscaping renovation City Hall / Public Safety 35,000 Landscape Lighting renovation 20,000
Total City Hall 5,672 107,999 167,000 111,000 137,000
Armory (4308) Interior improvements 21,221 Exterior improvements 4,297 Elevator improvements 13,500 Total Armory 25,518 13,500
Counseling Center (4306) Roof Repair / Replacement 1,177 30,000 33,000 Carpeting Replacement 6,097 200 Refuse enclosure improvement 3,500 Total Counseling Center 7,274 200 30,000 36,500
City Wide Improvements Depot Improvements 5,500 Caboose 1,970 1,500 5,000 5,000 Food Shelf - Parking Lot 13,900 Total City Wide Improvements 15,870 1,500 10,500 5,000
Total expenditures 86,557 175,066 231,000 182,500 296,500
Revenues Over (Under) Expenditures 46,514 125,831 68,165 92,165 (162,700)
Fund Balance January 1 758,537 805,051 913,813 930,882 1,023,047
Fund Balance December 31 805,051 930,882 981,978 1,023,047 860,347
Fund Balance Reserved for: Counseling Center 47,377 53,177 29,377 53,377 52,877 Other 757,674 877,705 952,601 969,670 807,470
Total 805,051 930,882 981,978 1,023,047 860,347
235 Fund: Park Improvement Fund (4010)
This fund was established to account for the acquisition, development, and improvements for the City’s parks. Revenue is received from the park dedication fees levied against all new building or major subdivisions constructed within the City and an annual transfer from the Park Improvement Trust within the Community Reinvestment Fund. The fund receives additional revenue from boat launch tag sales at Matoska Park, charitable gambling fees, and grants for park and trail improvements.
The City Council has generally delegated the decision to prioritize park improvement ideas to the Parks Advisory Commission. For the past several years, the commission has recommended that improvements be concentrated in not more than two parks per year in order to make a more meaningful impact with available funds.
The Revised 2016 Budget funds the following park improvements:
Park Purpose Cost Ebba Landscaping $ 3,000 Lakewood Hills Pavilion Upgrades 35,000 Lions Trail Improvements 15,000 Matoska Gazebo Roof 5,000 Podvin Facility Upgrades 15,000 Railroad Landscaping Improvements 6,000 Rotary Building & Trail Improvements 25,000 Veterans Memorial Pier Upgrades, Landscaping 30,000 West Playground Equipment 110,000 Yost Trail Development 45,000 General Engineering Design 15,000 General Arbor Day 10,000 Total $314,000
236 Fund: Park Improvement Fund (4010)
The 2017 Budget anticipates the following park improvements:
Park Purpose Cost Bossard Park design $ 5,000 Hidden Hollow Landscaping Improvements 3,000 Lakewood Hills Playground Equipment 105,000 Facility Improvements, Trail Lions Landscaping Improvements 2,000 Matoska Facility Improvements 65,000 Railroad Facility Improvements 2,000 Rotary Trail, Landscaping 8,000 Stellmacher Trail Improvements 15,000 West Trail Improvements 25,000 Veterans Memorial Pier Improvements 20,000 General Engineering Design 15,000 General Arbor Day 15,000 Total $280,000
If the 2017 Budget is approved as recommended, the major park improvement projects will begin with neighborhood planning meetings to help develop detailed plans to be submitted to the City Council for final review. The Park Advisory Commission and City Council will be asked to approve any major renovations before construction would commence.
The YMCA expansion is a loan authorized by Resolution No. 10604 dated November 2009 which will be paid back by the Municipal Building Debt Service Fund. The Park Improvement Fund is scheduled to receive its final loan repayment in 2017.
237 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
PARK IMPROVEMENT FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: 4955 Interest 28,100 4975 Rental income 9,947 10,000 2,500 2,500 4350 Rental income - launch tags 5,529 4,430 4,000 5,000 5,000 5045 Dedicated Fees 10,589 134,960 20,000 60,000 30,000 5318 Gambling Contributions 44,181 45,629 35,000 40,000 40,000 4662 County Yost Park Contribution 73,000 Loan Repayment - Municipal Building Debt Svc. 5322 Principal - YMCA 105,000 105,000 195,000 195,000 25,000 5323 Interest - YMCA 14,000 12,000 8,000 8,000 500 5360 Refunds & Reimbursement 25 2,000 4990 Donations 2,438 10,000
Total revenue 290,346 304,482 272,000 322,500 103,000
5205 Transfers Community Reinvestment Fund 10,000 30,000 25,000 30,000 30,000
Total Transfers 10,000 30,000 25,000 30,000 30,000
Total Revenues/Transfers 300,346 334,482 297,000 352,500 133,000
Expenditures 237,625 196,044 300,000 314,000 280,000 Reserves 22,000 Total expenditures & reserves 237,625 218,044 300,000 314,000 280,000
Revenues Over (Under) Expenditures & Reserves 62,721 116,438 (3,000) 38,500 (147,000)
Fund Balance January 1 1,359,158 1,421,879 1,512,179 1,538,317 1,576,817
Fund Balance December 31 1,421,879 1,538,317 1,509,179 1,576,817 1,429,817
Reserved funding Playground Equipment 378,000 400,000 378,000 400,000 400,000 Total Reseves 378,000 400,000 378,000 400,000 400,000
238 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: ACCT. NO:
Capital Projects Parks Park Improvement Fund 4010 - 4012
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ CAPITAL OUTLAY
4015 Bossard 650 3,000 5,000 4018 Cottage Park 4021 Ebba 3,000 4024 Hidden Hollow 8,413 3,000 3,000 4030 Lakeview 4033 Lakewood Hills 13,291 34,494 53,000 35,000 105,000 4036 Lions 560 5,000 15,000 2,000 4039 Matoska 3,250 1,550 15,000 5,000 65,000 4042 McCarty 4048 Podvin 3,820 16,000 15,000 4051 Railroad 2,137 42,982 12,000 6,000 2,000 4054 Ramaley 4057 Rotary 1,100 3,755 25,000 25,000 8,000 4060 Spruce 1,115 1,150 4063 Stellmacher 1,895 15,000 4065 Varney Lake Trail 4,000 4066 Veterans Memorial 4,586 24,354 8,000 30,000 20,000 4069 West / Memorial Beach 1,895 91,000 110,000 25,000 4072 Weyerhauser 4075 Willow Marsh 5,000 4078 Yost 197,621 12,653 40,000 45,000 4012 Disc Golf 4012 Lake Ave Contribution 4012 Unallocated Costs 5,705 66,693 20,000 25,000 30,000
Total 237,625 196,044 300,000 314,000 280,000
239 Fund: Water Improvement Fund (4220)
This fund was established to account for the receipt of water availability charges that are levied when buildings are connected to the water system. The purpose of the fund is to provide for system-wide expansion and improvements to the City’s water production and distribution network that may not provide direct benefit or be assessed to private property. These improvements include watermain replacement, treatment plant upgrades, and major water infrastructure renovations (such as wells and reservoirs).
The 2016 Budget provides funding for the following activities: 1) Facility renovations, 2) SCADA recording system upgrades 3) Installation of a variable speed drive on well #4.
The 2017 Budget anticipates the following activities at the Water Treatment Plant: 1) Garage door renovation along with fencing improvements, 2) painting of the filter room and lime silo facility, 3) improvements to the 3 million gallon tank, 4) SCADA recording system upgrades.
A summary of the revised 2016 and 2017 budget funding is as follows:
Item 2016 2017
Building improvements $115,000 $ 12,500 Remote data collection 25,000 50,000 Production facility improvements 11,500 50,000 Tank inspection / upgrade 4,500 Tank – 3 million gallon 8,500 Well # 3 3,000 Well # 4 17,000
Total $173,000 $124,000
240 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
WATER IMPROVEMENT FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ Revenues: 4955 Interest 10,200 5010 Sale of Property 244,905 5025 Connection Charges 10,000 76,500 60,000 45,000 45,000 5205 Transfer 1,500 5360 Reimbursement - Vadnais Heights 87,201 5360 Refunds & Reimbursement 1,931 4,455
Total revenue 23,631 413,061 60,000 45,000 45,000
Expenditures: 7220 Improvement Costs Plant Lime Slaker improvements 6,373 15,000 Fence Improvements 5,000 5,000 Brick work renovations 60,000 50,000 Heating System renovation 40,000 Roof Renovation 25,000 10,000 Garage Renovation 7,500 7,500 Accelerator tuck-pointing, caulking & painting 102,717 Accelerator Improvements 19,131 Filter room painting 30,000 Production meter 28,841 5,500 Paint Lime Silo & CO2 tank 20,000 20,000 Valve Replacement (Orchard) 19,269 13,087 Remote data recorder (SCADA) 1,940 25,000 25,000 50,000 Interior Tank Inspections 3,000 4,500 Exterior Tank Touchup 5,500 Pipe Gallery Improvements - lighting 4,000 6,000 3 Million Gallon tank improvements 8,500 Well # 1 Inspection / pump / motor 14,330 Well # 3 Property improvements 3,000 Well # 4 Inspection / pump / motor 19,285 Discharge valve replacement 11,492 VFD 15,765 17,000 Booster pump # 1 Valve Replacement 17,254 VFD 15,880 Interconnect - Buerle Rd Watermain 3,250 144,006
Total expenditures 191,087 247,033 149,500 173,000 124,000
Revenues Over (Under) Expenditures (167,456) 166,028 (89,500) (128,000) (79,000)
Fund Balance January 1 776,324 608,868 609,068 774,896 646,896
Fund Balance December 31 608,868 774,896 519,568 646,896 567,896
241 Fund: Sewer Improvement Fund (4200)
This fund was established to account for the receipt of sewer availability charges, which are levied when buildings are connected to the sewer system. The purpose of the fund is to provide for system-wide expansion and improvements to the City’s sewer network, which may not provide direct benefit or be assessed to private property. These improvements include sewer main upgrades, lift station expansion, metering, etc.
While the budget process attempts to forecast the needs for system-wide sewer improvements, many of the improvements to the collection system which are eligible for financing through use of this fund are not known until the City Council conducts public hearings and authorizes street improvements which involve sewer reconstruction. Accordingly, the City Council may be asked to make mid-year amendments to this budget to finance sewer improvements constructed in conjunction with 2017 street improvements.
The City has maintained a sewer lining program, whereby existing sewer pipes which have experienced significant blockage are lined with a fiberglass shield. This plastic lining prevents tree roots from penetrating through existing pipes and significantly reduces flow impediments and residential sewer back-ups. This relining program is completed without incurring large excavation and restoration costs associated with reconstructing lines.
The 2016 sewer lining projects are completed. An appropriation for additional lining is budgeted in 2017. It is anticipated that sewer relining could occur on Bay Lane, White Bear Parkway, Parkway Court, Birch Lake, Bloom, Miller, Murray, 2nd Street. Specific recommendations for relining improvements will be presented to the Mayor and City Council in the summer of 2017.
The 2017 Budget anticipates an upgrade to the remote data recorder system. The fund also provides funding for sewer line reconstruction during the street reconstruction program if necessary.
A summary of the Revised 2016 and 2017 budget funding is as follows:
Item 2016 2017 Sewer Relining $ 73,000 $100,000 Remote Data Recorder 25,000 50,000 Lift Station Reconstruction 20,000 Total $118,000 $150,000
242 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
SEWER IMPROVEMENT FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: 4955 Interest 13,900 5025 Connection Charges 9,500 57,500 50,000 15,000 15,000 5360 Refund & Reimbursements 450 150 3,500 5360 Refund - Township Whitaker Lift Station 4,000 7,484 2,400
5205 Transfer 1,500
Total revenue 29,350 65,134 52,400 18,500 15,000
Expenditures:
7220 Construction Costs
Relining Hazel, Gardenette, Foral 164,849 Auger, Midlan, Spruce, Crown Hill 82,164 Linden, Grand, Martin 75,000 73,000 Construction area 100,000
Lift Station Reconstruction Whitaker -VFD 10,214 Bald Eagle - Pump Replacement 25,000 15,000 Lift Station Gate Valve Replacement 5,000 5,000
Remote Data Recorder (SCADA) 50,000 25,000 50,000
Construction Projects Weber Street 28,358
Total expenditures 164,849 120,736 155,000 118,000 150,000
Revenus Over (under) Expenditures (135,499) (55,602) (102,600) (99,500) (135,000)
Fund Balance January 1 985,429 849,930 777,330 794,328 694,828
Fund Balance December 31 849,930 794,328 674,730 694,828 559,828
243 Fund: Economic Development Fund (4240)
This fund was established to account for the revenue from the City’s 2% loan program repayments and non-property tax revenues received for general economic development in the City. A consistent revenue stream along with solid reserve balances has allowed the continuance of several City beautification and business development activities throughout the community.
In 2016, the personnel service costs for a half-time employee has been allocated to this Fund. The position is budget in this fund to reflect the efforts related to promoting business activities along with promoting environmental business initiatives. The positions 2016 costs are partially offset by a County grant.
The City maintains two special service districts through the Economic Development Fund. A special assessment is levied against the participating properties and collections are remitted to the organizations for appropriate expenditures. These two districts are:
The Downtown Special Service District - these funds are dedicated to activities which encourage customers to visit the downtown area. The Special Service District assessment is expected to provide approximately $47,000 for promoting the downtown during 2017.
The Birch Lake Improvement District funds environmental improvements to Birch Lake. The Birch Lake Improvement assessment is expected to provide approximately $13,000 for improving and protecting the lake.
The Revolving Loan Program was initially established with a $150,000 allocation to fund low interest improvement loans to businesses within the City. As the program developed, it was given an additional $100,000 to bring the total allocation to $250,000. Loan interest payments are recorded in the Program when received.
The Revolving Loan Program was modified to allow business owners the ability to utilize the Revolving Loan Program in addition to the grant program for property beautification. The Revolving Loan and Grant Program are based upon the owner’s property investment as follows:
Revolving Loan Grant
$10,000 $2,000 20,000 3,000 30,000 4,000
244 Fund: Economic Development Fund (4240)
The program anticipates providing $10,000 in 2016 and an additional $25,000 in 2017 for redevelopment loans. The City anticipates receiving $22,000 in development loan repayments during 2016 and $20,500 in 2017 budget years.
The Program has received approximately $37,500 in interest payments since its inception. It is expected the Revolving Loan Program will have $216,419 dedicated for future loans as of December 31, 2017.
The City has sponsors a Farmer’s Market in its Central Business District to encourage commerce and availability of fresh produce to area residents. The Farmer’s Market operates weekly from late June through October each year. In order to offset operating costs for the Farmer’s Market, a reservation fee has been implemented that is designed to recover direct City expenditures and support downtown economic activity. The City anticipates receiving $5,000 in reservation fees in 2016 and 2017.
The City’s flower program supports summer flower baskets throughout the downtown area and numerous flower gardens in City parks and City entrance areas. The City recognizes the aesthetic value this program offers to the residents and local businesses. The program clearly supports, promotes, and maintains the Downtown’s vibrant environment and generates many favorable comments from shoppers. The 2017 Economic Development Budget continues to fund this program at an estimated cost of $26,025.
The Revised 2016 Budget continues to include appropriations for Marketfest, the White Bear Lake Area Historical Society, and advertising for the Farmer’s Market.
The Proposed 2017 Budget continues the downtown special service district, general economic development promotion, the flower program, and funding for three revolving loans.
245 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
ECONOMIC DEVELOPMENT FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: $ $ $ $ $ 4210 Special Assess - Svc. Dist. 49,676 55,641 52,000 55,000 52,000 4230 Special Assess - Penalty & Int 393 713 400 200 4220 Special Assess - Prepay City 1,860 2,472 2,000 1,500 2,000 4955 Interest 14,750 4646 Ramsey County - Grant 7,375 (4,325) 19,085 4670 State - Water Develop - Soils 127,412 4975 Rental Income 2,316 3,453 1,300 3,500 3,500 4818 Farmers Market 5,770 4,990 5,400 5,000 5,000 5010 Land sale 1 5322 Loan Repayment 33,418 33,781 22,000 22,000 20,500 5360 Reimbursement - Bond sale fees / repayment 20,801 MCES fees 12,425 19,880 3901 Refunds - Downtown 1,845 5350 Miscellaneous 500 Signs 747 140 200 100 200 Total revenue/transfers 128,731 139,891 83,300 233,597 83,400
Expenditures:
PERSONAL SERVICES 6105 Salaries - Employees 35,111 24,180 26,726 6122 PERA 2,520 1,815 2,005 6124 FICA/Medicare 2,695 1,850 2,045 6128 Insurance 5,220 1,000 1,100 6128 Worker Compensation 455 175 200 Total Personal Services 46,001 29,020 32,076
OTHER SERV. & CHARGES 6401 Professional Services Main St. Incorp. - Svc. Dist. 42,600 46,300 43,000 47,000 47,000 Birch Lake - Svc. Dist. 8,440 9,200 10,000 13,000 13,000 Ramp modifications 5,744 TIF Analysis/General 1,750 11,000 8,000 11,000 Landscape design 7,500 2,000 5,000 Development Corp. 5,000 3,000 5,000 Miscellaneous 500 2,060 5,000 5,000 5,000
Total Professional Service 53,290 63,304 81,500 78,000 86,000
246 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
ECONOMIC DEVELOPMENT FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ 6250 Supplies 613 1,277 2,000 2,000 2,000 6411 Telephone 296 309 400 350 350 6422 Electric 400 400 6445 Postage 100 100 100 6450 Printing 126 273 500 400 500 6460 Subscriptions 130 130 300 300 300 6470 Conferences/Schools 780 228 2,200 2,000 2,200 6492 Advertising 625 2,000 2,000 2,000 6515 Equipment Maintenance Service 930 2,500 2,500 2,500 6555 Rental - Farmers Market 2,336 2,337 3,000 2,750 3,000
Total Other Services 5,836 4,554 13,000 12,800 13,350
6560 Contractual Services Revolving Loan Prog. $40,000 $10,000 $25,000 Grant 10,000 5,000 10,000 Marketfest 7,000 7,000 7,000 7,000 7,000 Downtown Banners / Flags 9,384 Flower program 24,369 26,032 25,000 25,185 26,025 Historical Society 9,612 9,612 14,733 14,733 14,733 Other 905 1,068 4,892 3,082 5,242
Total Contractual Service 41,886 53,096 101,625 65,000 88,000
Total Operating Expenses 147,013 120,954 196,125 184,820 219,426
7120 Property 4668 Murrary Property Taxes 2,024 1,684 2,000 1,700 2,000 Waters Development - Soils 127,412 Total Property 2,024 1,684 2,000 129,112 2,000
Total Expenditures 149,037 122,638 198,125 313,932 221,426
Reserves 35,824 40,878 (14,000) 2,000 (22,500)
Total Expenditures & Reserves 184,861 163,516 184,125 315,932 198,926
Revenues Over (Under) Expenditures (56,130) (23,625) (100,825) (82,335) (115,526)
Fund Balance January 1 706,946 650,816 562,441 627,191 544,856
Fund Balance December 31 650,816 627,191 461,616 544,856 429,330
Reserve for Downtown Revolving loans 200,652 223,919 191,652 230,919 216,419 Special Svc. Dist. - Downtown 21,305 23,111 23,000 20,444 14,444 Special Svc. Dist. - Birch Lake 5,339 6,333 2,000 4,000 2,000 Downtown 5,069 5,069 MCES Sac Credits 12,425 32,305 32,305 32,305 Total Reserves 244,790 285,668 221,721 287,668 265,168
247 Fund: Community Reinvestment Fund (4770)
In 1988, the City became concerned with the high cost of street improvement assessments to homeowners and the expected loss of park availability improvement revenue from dedication fees levied against new construction projects. To address these concerns, the City established the Community Reinvestment Fund to build a significant fund balance to be treated as an endowment used for reducing the portion of street improvement costs assessed to homeowners and securing a perpetual source of park improvement funding. Over the next three years, a substantial balance was developed through transfers of funds derived from settlements, interest earned on paid special assessments and debt service savings gained through special assessment debt restructuring.
Today, the Fund has a reserve balance totaling $7,655,000 and no portion of the balance has been spent since establishment of the Fund. Pursuant to the City’s fiscal policy, a portion of the interest earned each year had been used to increase the fund balance and offset the impact of inflation. Typically, the fund would retain a minimum of 5% interest earnings to ensure the future contributions could meet inflationary cost increases. However, due to the current investment market condition, the City has eliminated the process of increasing its reserve balance. Based upon Federal Reserve policy, interest-earning retention has been suspended or significantly restricted until the City’s overall interest earnings has regained some form of stability.
Within the Fund, trusts are maintained to earn interest for street improvements and for park improvements. If the City adheres to its fiscal policy, this critical revenue source will be perpetual.
The pavement management program anticipates reconstructing at least two or three miles of streets annually. This reconstruction program is expected to require an annual expenditure between $1.25 million and $1.75 million. Annually, the City anticipates applying $600,000 of the Municipal State Aid funds and assessing between $700,000 and $800,000 towards the cost of this program. The City projects an annual street reconstruction funding shortfall ranging from $300,000 to $550,000. This reconstruction funding gap is proposed to be partially recovered through interest earning contributions from the Community Reinvestment Fund - Street Improvement Trust.
The budgeted transfer for 2016 and 2017 is expected to be limited due to marginal investment earnings. It is anticipated the Fund will provide the following resources towards street and park improvements during 2016 and 2017.
2016 2017 Street Improvement $95,000 $95,000 Park Improvement 30,000 30,000
248 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
COMMUNITY REINVESTMENT FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $
Revenues: 4955 Interest 217,403 140,000 100,000 125,000 125,000
Unrestricted interest 217,403 140,000 100,000 125,000 125,000
Expenditures: 7605 Transfer to Interim Construction Street Improvement 30,000 110,000 75,000 95,000 95,000 7605 Transfer to Park Improvement 10,000 30,000 25,000 30,000 30,000 Total expenditures 40,000 140,000 100,000 125,000 125,000
Fund Balance December 31 Reserved for: Street Improvements 5,980,000 5,980,000 5,980,000 5,980,000 5,980,000 Park Improvements 1,675,000 1,675,000 1,675,000 1,675,000 1,675,000
Total Fund Balance Reserves 7,655,000 7,655,000 7,655,000 7,655,000 7,655,000
249 Fund: HRA Tax Increment Financing Pool Fund (4600)
Activity and Responsibilities:
This fund was created to account for revenue and expenditures related to various tax increment districts. The City pooled HRA districts 1 through 11 thereby allowing the funds to be used in an expanded project area. HRA districts 12 through 27 are considered restricted districts that generally require tax increments to be spent within the district only and are not available to the area-wide pool.
Tax Increment Financing (TIF) is a statutory tool used by local governments to assist in paying for certain development expenses. TIF allows for the financing of qualifying improvements to be paid from the increased property taxes generated from the new development, redevelopment or housing that would not have otherwise occurred “but for” the use of TIF. Tax increment is the difference between the existing taxes on an undeveloped or redeveloped parcel before development occurs and the increased property taxes created by the new development. Tax increment revenue can be used by the City jurisdiction for a certain term of years to finance qualifying improvements depending on the type of district.
The four most commonly used types of tax increment districts available to a city are housing, economic development, and redevelopment and soils districts.
Housing districts may be established and tax increment used in order to provide affordable, decent, safe, and sanitary housing for low and moderate income occupants. Housing may be either rental or for-sale and income limits are defined in the Internal Revenue Code.
Economic development districts may be established in order to promote economic development including increased tax base and job creation. Eligible development is generally restricted to manufacturing, industrial, and warehouse type development.
Redevelopment districts are created to promote the redevelopment of blighted properties and most often involves acquiring parcels of land which contain blighted structures, removing the structures and conveying the site to a redeveloper.
Soils districts are established to help pay the remedial expenses associated with the cleanup of polluted soils in order to encourage development. In the past, cities could also create soils districts to improve soils that were not polluted but were deficient for building purposes due to other characteristics, i.e. organic content. Today, however, a finding of hazardous substance, pollution or contaminants must be made to establish a soils district.
In 1982, amendments to the statutes loosened these restrictions allowing a practice referred to as “pooling”. This concept enabled a city to group several districts together into a master project area and allowed tax increment from one district’s development to fund improvements anywhere in the much broader “project” area, including expenses in other districts in the project area.
250 Fund: HRA Tax Increment Financing Pool Fund (4600)
Activity and Responsibilities (cont.):
It did not, however, allow the increment revenue to be used for improvements or activities other than those allowed for the specific district type from which they were derived. For example, the restrictions placed on tax increments from a “soils” district require those funds to be spent on soil mitigation within the master project area even if they are pooled.
The HRA Fund has maintained reporting and budgeting practices which recognizes and coordinates the following activities into separate and distinct reporting entities:
1) Only tax increment revenue and expenditures are account for in the HRA fund.
2) All expenditures are assigned to specific TIF districts.
3) Debt service payments, principal and interest are charged directly to the appropriate TIF district.
District Operating Loans
District No. 25 – Project C Numerous tax increment districts have available resources which were available to be loaned to other tax increment districts to provide a funding resource until the receiving district has generated sufficient revenue to repay the loan. In 2005, a loan was approved by the HRA as a financing bridge for District 25.
District 25 incurred street, lighting and landscaping reconstruction as part of the overall downtown reconstruction project. District 25’s budget anticipated funding the reconstruction project costs attributable to the property within the tax increment district. Construction and related costs attributable to the District totaled $1,121,195. The District’s financial obligation at December 31, 2005 was $1,238,237. It is expected that the District’s total tax increment collection over the District’s life will exceed $2,500,000.
The internal loan to District 25 is scheduled to be repaid over a sixteen year period as tax increment revenue is generated by the district. The loans were established without interest because the loans are within the same fund. The construction finance and repayment schedule for years 2018-2021 as adopted by resolution No. 9867 on September 14, 2005. The remaining loan balance as of December 31, 2016 totaling $355,000 is as follows:
Receiving District Loaning District Payment Schedule Amount Project C – Dist. 25 Birch Cove – Dist. 19 12/1/18 $110,000 Project C – Dist. 25 Birch Cove – Dist. 19 12/1/19 110,000 Project C – Dist. 25 Birch Cove – Dist. 19 12/1/20 115,000 Project C – Dist. 25 Birch Cove – Dist. 19 12/1/21 20,000 Total Loan 355,000
251 Fund: HRA Tax Increment Financing Pool Fund (4600)
District Operating Loans (cont.):
District No. 27 – Boatworks Common On November 12, 2012, the City Council created Tax Increment Financing (TIF) District No. 27 (Boatworks Commons) within the Development Project Area No. 1. The purpose of the TIF District was to provide resources for the redevelopment of the Johnson Boatworks property in a manner that was consistent with the vision set forth by the City’s Comprehensive Plan. The Boatworks Common TIF District was intended to assist in financing extensive public improvements planned both onsite and within the adjacent Lake Avenue right-of-way.
The City Council approved the establishment of a $750,000 internal loan to complete Boatworks Commons financing on November 24, 2015. The internal loan interest rate is established at 3.00%.
The loan was provided and recorded in the HRA Economic Development Fund. The loan repayment schedule as adopted by resolution No. 11770 on March 8, 2016 totaling $1,261,950 is as follows:
Year Principal Interest Total 2017 $30,000 $30,000 2018 22,500 22,500 2019 22,500 22,500 2020 22,500 22,500 2021 22,500 22,500 2022 22,500 22,500 2023 22,500 22,500 2024 22,500 22,500 2025 22,500 22,500 2026 22,500 22,500 2027 22,500 22,500 2028 22,500 22,500 2029 22,500 22,500 2030 22,500 22,500 2031 22,500 22,500 2032 $10,000 22,350 32,350 2033 10,000 22,050 32,050 2034 10,000 21,750 31,750 2035 10,000 21,450 31,450 2036 10,000 21,150 31,150 2037 10,000 20,850 30,850 2038 190,000 17,850 207,850 2039 200,000 12,000 212,000 2040 200,000 6,000 206,000 2041 100,000 1,500 101,500 Total 750,000 511,950 1,261,950
252
Fund: HRA Tax Increment Financing Pool Fund (4600)
TH61 Improvement
The TH61 renovation and improvement north of White Bear Avenue through the downtown and connecting with Highway 96 provides the City with a unique opportunity to showcase its downtown area. Rather than providing a four-lane thorough fare through the City’s heart, the City has undertaken the opportunity to design and illustrate the City’s uniqueness to travelers.
The project presents several financing challenges and opportunities for the community. There is several HRA Tax Increment matured pre-1990 financing districts which have funds available which could be designated for infrastructure improvements in the redevelopment project area No. 1.
Tax Increment District 25-Project C (a restricted district), which encompasses the downtown area, includes the TH61 construction area. The City can use all of its pooling ability (25% of TIF) earned to date to fund redevelopment projects within the larger project area. Through District 25, The HRA will have accumulated funds totaling $468,987 which can be pooled. The district will have approximately $30,000 annually available for pooling (funding TH61 project) in years 2015-2025 based upon the actual amount of TIF received by the district. This amount will be allocated annually to assist in funding the TH61 project.
The districts and allocated resources are as follows:
Cert. Date District 2016 2017 May, 1989 District 7 - Anderson $55,000 April, 1990 District 10 – Commonweal (Parcel B) 39,540 $19,520 Total Districts Contribution 94,540 19,520
253
Fund: HRA Tax Increment Financing Pool Fund (4600)
Fund Balance Summary
The HRA TIF fund balance by individual districts is anticipated to be as follows:
Fund Fund Balance Balance Dist Business December December # Unit Name Type 2016 2017 3 4609 Michael Housing $(450) $(450) 4 4610 Homecraft Housing (370) (370) 5 4611 McGowan Redevelop. (370) (770) 6 4612 North Star Bank Redevelop. (5,800) (11,650) 10 4639 Project B Redevelop. (173) (173) 11 4638 Project A Redevelop. 64,993 104,523 12 4620 CPA Parkway Soils 105,000 105,000 19 4630 Birch Cove Soils 20,000 95,000 21 4632 Bellaire Redevelop. (370) (370) 25 4640 Project C Redevelop. 584,820 745,320 26 4641 Hoffman Place Housing 30,341 33,841 27 4645 Boatworks Redevelop. (83) 51,861 Total 797,538 1,121,762
A detailed analysis of each tax increment district and project is included in the activity reporting of the fund.
254 CITY OF WHITE BEAR LAKE ANNUAL BUDGET
HRA TAX INCREMENT POOL FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ Fund Balance, January 1 101,613 (2,110,294) 427,713 (2,451,762) 797,538
Total Fund Revenues 1,137,855 1,308,892 383,500 3,550,000 616,000
Total Fund Expenditures 3,349,762 1,650,360 306,685 300,700 291,776
Net Fund Revenues over (under) Fund expenditures (2,211,907) (341,468) 76,815 3,249,300 324,224
Fund Balance, December 31 (2,110,294) (2,451,762) 504,528 797,538 1,121,762
REVENUE Tax Increment 454,178 581,324 308,500 475,000 541,000 Parking Ramp Assessments 441,361 Loan Repayments 80,000 80,000 75,000 75,000 75,000 Transfers From Districts 15,000 157,453 Bond Sale Proceeds 2,250,000 Loan 750,000 Intergov. Grant 575,637 Miscellaneous 13,040 48,754
Total Revenue 1,137,855 1,308,892 383,500 3,550,000 616,000
EXPENSE Debt service TI Bonds - Principal 252,000 264,000 TI Bonds - Interest 7,800 1,885 82,056 TI Loan - Interest 30,000 Developer payments 58,082 61,010 65,000 71,000 76,000 Loan Repayment 80,000 80,000 75,000 75,000 75,000 County Reimbursement 120,840 Transfers To Districts 15,000 157,453 Contractual 6,883 7,385 1,700 10,160 9,200 Construction: - Boatworks Site 2,091,559 705,229 50,000 - TH 61 Improvement 838,438 252,558 164,985 94,540 19,520
3,349,762 1,650,360 306,685 300,700 291,776
255 CITY OF WHITE BEAR LAKE ANNUAL BUDGET
HRA TAX INCREMENT POOL FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ 4607 Lake Square Revenue: Tax Increment Total Revenue
Expenditures: Transfers To TH 61 Improvements 139,559 Total Expenditures 139,559
Net Revenues over (under) expenditures (139,559)
4608 CSM Revenue: Tax Increment Total Revenue
Expenditures: TH 61 Improvements 93 Total Expenditures 93
Net Revenues over (under) expenditures (93)
4609 Michael Development Revenue: Tax Increment 57,629 61,542 Total Revenue 57,629 61,542
Expenditures: Transfers To TH 61 Improvements 66,172 119,171 Contractual Services 450 Total Expenditures 66,172 119,171 450
Net Revenues over (under) expenditures (8,543) (57,629) (450)
4610 Homecraft Revenue: Tax Increment 35,666 35,667 Total Revenue 35,666 35,667
Expenditures: TH 61 Improvements 46,037 52,815 Contractual Services 344 341 370 Total Expenditures 46,381 53,156 370
Net Revenues over (under) expenditures (10,715) 256(17,489) (370) CITY OF WHITE BEAR LAKE ANNUAL BUDGET
HRA TAX INCREMENT POOL FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $
4611 McGowan Revenue: Tax Increment 1,540 1,540 Total Revenue 1,540 1,540
Expenditures: TH 61 Improvements 7,146 2,395 Contractual Services 345 340 370 400 Total Expenditures 7,491 2,735 370 400
Net Revenues over (under) expenditures (5,951) (1,195) (370) (400)
4612 North Star Bank Revenue: Tax Increment 42,160 58,404 Transfer Anderson - Dist 7 30,440 Total Revenue 42,160 88,844
Expenditures: Transfers To Depot - Project A - Dist. 11 15,000 Commonweal Project B - Dist. 10 127,000 TH 61 Improvements 60,557 General Liability Ins 2,171 2,448 5,400 5,400 Contractual Services 859 917 400 450 Total Expenditures 78,587 130,365 5,800 5,850
Net Revenues over (under) expenditures (36,427) (41,521) (5,800) (5,850)
4613 Anderson Revenue: Loan Repayment Project C - Dist. 25 (4640) 50,000 80,000 55,000 55,000 Total Revenue 50,000 80,000 55,000 55,000
Expenditures: Transfer To: North Star Bank - Dist 6 30,440 TH 61 Improvements 50,000 49,560 55,000 55,000 Total Expenditures 50,000 80,000 55,000 55,000
Net Revenues over (under) expenditures
257 CITY OF WHITE BEAR LAKE ANNUAL BUDGET
HRA TAX INCREMENT POOL FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $
4620 CPA Parkway Revenue: Operating Loan Project C Dist. 25 (4640) 30,000 Total Revenue 30,000
Expenditures: Contractual Services Total Expenditures
Net Revenues over (under) expenditures 30,000
4629 Ben Franklin Revenue: Tax Increment 9,534 Transfer Bellaire - Dist 21 5 Project C - Dist 25 8
Total Revenue 9,534 13
Expenditures: TH 61 Improvements 10,824 County Reimbursement 44,300 Contractual Services 344 341 Total Expenditures 344 55,465
Net Revenues over (under) expenditures 9,190 (55,452)
4630 Smith - Birch Cove Revenue: Loan Repayment Project C Dist. 25 (4640) 20,000 20,000 75,000 Total Revenue 20,000 20,000 75,000
Expenditures: Contractual Services Total Expenditures
Net Revenues over (under) expenditures 20,000 20,000 75,000
258 CITY OF WHITE BEAR LAKE ANNUAL BUDGET
HRA TAX INCREMENT POOL FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ 4632 County Rd E/Bellaire Revenue: Tax Increment 10,368 10,000 Total Revenue 10,368 10,000
Expenditures: Transfer Dist 13 - Ben Franklin (4629) 5 TH 61 Improvements 17,700 County Reimbursement 76,540 Contractual Services 368 366 350 370 Total Expenditures 368 94,611 350 370
Net Revenues over (under) expenditures 10,000 (94,611) 9,650 (370)
4638 Wall Proposal Parcel A - Dist. 11 Revenue: Tax Increment 77,178 76,111 75,000 80,000 40,000 Transfers From North Star Bank - Dist 6 15,000 Total Revenue 92,178 76,111 75,000 80,000 40,000
Expenditures: Debt Service 2003/05 TI Bonds - Principal 88,600 89,200 2003/05 TI Bonds - Interest 3,400 800 TH 61 Improvements 59,268 Contractual Services 1,105 756 400 450 470 Total Expenditures 93,105 90,756 59,668 450 470
Net Revenues over (under) expenditures (927) (14,645) 15,332 79,550 39,530
259 CITY OF WHITE BEAR LAKE ANNUAL BUDGET
HRA TAX INCREMENT POOL FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ 4639 Commonweal Parcel B - Dist. 10 Revenue: Tax increment 35,425 41,138 38,500 40,000 20,000 Transfers From North Star Bank - Dist. 6 127,000 Total Revenue 35,425 168,138 38,500 40,000 20,000
Expenditures: Debt Service 2003/05 TI Bonds - Principal 163,400 174,800 2003/05 TI Bonds - Interest 4,400 1,085 TH 61 Improvements 35,717 39,540 19,520 Contractual Services 429 428 460 480 Total Expenditures 168,229 176,313 35,717 40,000 20,000
Net Revenues over (under) expenditures (132,804) (8,175) 2,783
4640 Downtown Expansion Parcel C - Dist. 25 Revenue: Tax Increment 151,287 271,029 150,000 275,000 275,000 Total Revenue 151,287 271,029 150,000 275,000 275,000
Expenditures: Loan Repayment CPA Parkway Dist. 12 (4620) 30,000 Anderson Dist. 7 (4613) 50,000 80,000 55,000 55,000 Birch Cove Dist. 19 (4630) 20,000 20,000 75,000 Transfer Dist 13 Ben Franklin (4629) 8 Developer payments 28,558 29,774 35,000 36,000 38,000 TH 61 Improvements 468,967 15,000 Contractual Services 574 578 600 1,400 1,500 Total Expenditures 578,099 110,360 125,600 112,400 114,500
Net Revenues over (under) expenditures (426,812) 160,669 24,400 162,600 160,500
260 CITY OF WHITE BEAR LAKE ANNUAL BUDGET
HRA TAX INCREMENT POOL FUND SUMMARY
2014 2015 2016 2016 2017 ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ 4644 Hoffman Place Dist. 26 Revenue: Tax Increment 33,391 35,893 35,000 40,000 42,000 Total Revenue 33,391 35,893 35,000 40,000 42,000
Expenditures: Developer payments 29,524 31,236 30,000 35,000 38,000 Administrative Fees 344 341 350 490 500 Total Expenditures 29,868 31,577 30,350 35,490 38,500
Net Revenues over (under) expenditures 3,523 4,316 4,650 4,510 3,500
4645 Boatworks (Dist. 27) Revenue: Tax Increment 40,000 164,000 TIF Bond Sale Proceeds 2,250,000 HRA Development Loan 750,000 Parking Assessments Private 280,150 Public 161,211 Intergovernmental Park Dedication Fees 45,500 Met Council Grant 371,337 County - Soil correction 204,300 Refunds & Reimbursement 13,040 3,254 Total Revenue 588,677 490,115 3,040,000 164,000
Expenditures: Professional Services 30,137 45,198 10,000 Contractual Services Supplies & Services 14,300 1,278 Parking Ramp Construction 1,232,984 207,046 Community Room 195,695 335,433 Construction Activity 270,908 40,000 Site Clean up / Soil Correction 40,046 Marina / Landscape Const. 307,489 116,274 2016 TI Bond - Interest 82,056 2016 TI Loan - Interest 30,000 Administrative Fees 529 Total Expenditures 2,091,559 705,758 50,000 112,056
Net Revenues over (under) expenditures (1,502,882) (215,643) 2,990,000 51,944
261
Reader’s Notes:
262 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
COMPARATIVE ANALYSIS OF FUND BALANCE ENTERPRISE FUNDS
2014 2015 2016 2016 2017 ACTUAL ACTUAL BUDGET REVISED BUDGET
Revenues Intergovernmental $ 52,414 $ 85,881 $ 213,800 $ 113,825 $ 64,000 Charges for Service 6,811,829 7,085,287 7,479,200 7,364,275 8,012,660 Rental Income 371,165 376,871 371,500 375,000 381,000 Miscellaneous 173,044 130,680 104,825 122,300 114,825
Total Revenues 7,408,452 7,678,719 8,169,325 7,975,400 8,572,485
Expenditures Personal Services 1,987,283 2,182,505 2,377,387 2,231,618 2,336,185 Supplies 390,808 377,600 364,684 385,520 403,575 Other Services & Charges 4,354,054 4,229,197 4,407,647 4,497,667 4,580,967 Capital Outlay 133,547 134,453 265,850 182,850 305,900 Transfers Out 945,500 1,012,410 1,019,585 1,143,985 1,183,000
Total Expenditures 7,811,192 7,936,165 8,435,153 8,441,640 8,809,627
Reserves 54,231 65,000 67,300 (81,500) (178,565)
Total Expenditures and Reserves 7,865,423 8,001,165 8,502,453 8,360,140 8,631,062
Revenues Over (Under) Expenditures and Reserves (456,971) (322,446) (333,128) (384,740) (58,577)
Fund Balance, January 1 1,151,990 695,019 430,612 372,573 (12,167)
Fund Balance, December 31 $ 695,019 $ 372,573 $ 97,484 $ (12,167) $ (70,744)
263 2017 Enterprise Funds
Total Revenues $8,572,485
Intergovernmental
Charges for Services
Rental Income
Interest
Miscellaneous
Total Expenditures $8,809,627
Personal Services
Supplies
Other Services
Transfers Out
Capital Outlay
264 Enterprise Funds Revenue Trend Analysis $10,000,000 $9,000,000 Miscellaneous $8,000,000 $7,000,000 Interest $6,000,000 $5,000,000 Rental Income $4,000,000 Charges for $3,000,000 Services $2,000,000 Intergovernmental $1,000,000 $- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual Actual 2015 2016 Budget 2017 Budget 2016 Revised 265 Enterprise Funds Expenditure Trend Analysis $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 Transfers Out $5,000,000 Capital Outlay $4,000,000 $3,000,000 Other Services $2,000,000 Supplies $1,000,000 Personal Services $- 2015 actual 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual 2016 Budget 2017 Budget 2016 Revised 266 Fund: Water Fund (5010)
The Water Fund, which is a function of the City’s Public Works Department, accounts for the operation, maintenance, and repair of all facilities necessary for the production, treatment, storage, and distribution of water to residents and commercial/industrial enterprises in White Bear Lake. As part of the daily operations, this division also oversees the installation of all new water connections for customers, final service reads, fire hydrant maintenance, and fire hydrant flushing activities twice each year.
The City uses five deep wells, three storage reservoirs, and one treatment plant in the water production process. The production levels fluctuate each season and are influenced by weather conditions. The average daily production is recorded at 2.01 million gallons, with peak production levels reaching as high as 4.28 million gallons per day during 2016.
DNR Litigation:
In 2014, the City intervened in the lawsuit brought by the White Bear Lake Restoration Association against the Minnesota Department of Natural Resources, authorizing the City Manager and City Attorney to take all actions necessary to protect the City’s investments in its public water supply infrastructure.
In late 2014, a settlement agreement with several stipulations was reached by all parties. Among the major terms of the agreement, the legislature was to, by August 1, 2016, have funded feasibility and design of a surface water project serving Phase I communities described in the Metropolitan Council June 2014 report. That funding was not dedicated and therefore the settlement agreement is void with a trial date now set for March 6, 2017. All parties to the lawsuit have been instructed that the trial could take up to five weeks to complete. Funds for the legal expenses, which have to date been considerable, are being drawn from the Water Fund.
This lawsuit has significantly affected the Water Fund’s financial stability as the fund has incurred extensive legal costs of approximately $246,000 since 2014. It is projected that the fund will continue to incur legal costs of approximately $30,000 in 2016 and up to $250,000 in 2017 related to the lake level litigation.
Fund Stability and Challenges:
In managing revenue and expenditure numbers to help maintain a positive fund balance, the issue really focuses on how to encourage customers to implement water conservation efforts to reduce water usage, while providing sufficient revenue to the fund to ensure operations and capital expenditures are maintained.
The fund has experienced revenue reductions as decreased production is being realized. The fund’s fixed expenditures continue and the variable cost reductions are not sufficient to absorb the loss in production revenue. In 2014, the fund balance decreased $348,450, an amount that was 34% of the fund’s annual revenue for the year. It is not feasible or
267 Fund: Water Fund (5010)
Fund Stability and Challenges (cont.): practical to recover the difference with a one-time rate adjustment; therefore, a recovery plan was implemented to adjust the rates over a two to three year period and control expenditures each year. During 2015, the department reduced expenditures dramatically to help recover the fund balance without a rate adjustment.
This plan was successful as the fund balance decreased by only $48,956; however, the department cannot maintain operations at the 2015 reduced expenditure level. It is evident that a two-fold solution that includes revenue enhancements and expenditure oversight be implemented to re-establish the fund’s financial integrity.
When analyzing the fund revenue, it is important to remember that customer payments provide the primary revenue source for the fund. The payments are calculated based on the quarterly reading retrieved from the facility’s meter. Customers can control their water consumption fees by modifying how much water they consume on a daily basis. Over the past few years, City residents have been consuming less water in their daily routines and changed their outdoor irrigation practices. As stated above, the current water billing rate is designed to encourage water conservation by raising the unit cost of water as consumption increases. The rate structure remains affordable for households with average consumption and places a higher cost on water consumed above the average amount.
In addition to lower revenue received through conservation, the expenditures for the lake level litigation activity continue to challenge the fund’s ability to maintain a stable fund balance.
During 2016, a review of the tiered water rate structure allowed the City the opportunity redefine how the water rates can be used to continue to encourage water conservation. Previous rates, which consisted of similar prices for both residential and commercial billings, charged a higher price as more water was used during the period to both types of users. The new rates address the difference in water consumptions between residential and commercial users and incorporate a fee structure bases on when the water is consumed during the year.
As the fund continues to address its fund balance deficiency even though the rates were adjusted for fiscal year 2016 and 2017.
268 Fund: Water Fund (5010)
Fund Stability and Challenges (cont.):
Residential water rates effective for 2017:
Volume Consumed Volume Consumed in units in gallons 2016 Rate 2017 Rate 0 – 8 0 – 6 $9.00 flat fee $9.75 flat fee Winter quarter > 8 Winter quarter > 6 $1.05 $1.15 Non-winter quarter Non-winter quarter > 8 > 6 $1.30 $1.40
Commercial water rates effective for 2017:
Volume Consumed Volume Consumed Proposed 2017 in units in gallons 2016 Rate Rate 0 – 8 0 – 6 $9.00 $9.75 8 – 27 6 – 20 $1.05 $1.10 27 – 75 20 – 56 $1.10 $1.15 > 75 > 56 $1.20 $1.30 Non-winter quarter over winter quarter base $1.30 $1.40
Through the rate adjustments additional revenue is anticipated to finance operations. Since the financial challenges remain each year, even after additional funding is available, it is clear the City needs to consider other options for funding sources. One possibility includes establishing a flat fee to be applied to each customer’s bill with the specific purpose for the funds to maintain the infrastructure needs of the water system.
It is proposed that an annual infrastructure fee be established that would provide approximately $150,000 annually to the water utility. It is proposed that the 2017 and 2018 revenue be allocated to reimburse the fund for legal costs incurred related to the ground water litigation. That revenue after litigation costs has been recovered would be dedicated to finance infrastructure improvements.
This infrastructure fee is established as follows:
Account Number Quarterly Fee Annual Revenue Residential 7,640 4.00 $122,240 Commercial 440 17.50 30,800 Total 153,040
269 Fund: Water Fund (5010)
Financial Stability and Challenges (cont.):
The City provides water to the neighboring communities of Birchwood Village and Gem Lake through a cooperative contract agreement. Each community receives a quarterly charge and it becomes their responsibility to charge the costs to their residents.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Water Distribution: PW Superintendent .20 .20 .20 .20 .20 Maintenance III Worker .75 .75 .75 Maintenance II Worker 1.20 1.20 1.40 1.40 1.40 Maintenance I Worker .10 .10 .10 PW Office Clerk .20 .20 .20 .20 .20 Total Water Distribution 1.70 1.70 2.65 2.55 2.55
Water Treatment: PW Superintendent .20 .20 .20 .20 .20 Maintenance III Worker 1.00 1.00 .25 .25 .25 Maintenance II Worker 1.80 1.80 1.60 1.60 1.60 PW Office Clerk .10 .10 .10 .10 .10 Total Water Treatment 3.10 3.10 2.15 2.15 2.15 Total Water 4.80 4.80 4.80 4.70 4.70
Water Distribution:
The 2016 Revised Budget maintains the same staffing model used in previous years. The expenditure reduction for the category is due to a vacancy in one of the full-time positions and the hiring of a new employee at the entry level pay rate. The overtime and temporary employee line items both increase as other staff cover duties during the vacancy. The funding for the Maintenance I position was moved out of this department to the Parks department after a review of staffing needs of all Public Works Departments determined the Parks Department was the appropriate department for the positions utilization.
The 2017 Budget increases above the 2016 Revised Budget with the hiring of a new employee and their movement through pay steps in their new position.
Fuels costs reduction reflect current price. The 2017 budget anticipates prices returning to a historical level. It is anticipated that the 2017 budget anticipated a higher per gallon price than what will actually be realized.
270 Fund: Water Fund (5010)
Water Distribution (cont.):
The fund derives its revenue for recorded meter consumption readings each quarter. Over the years, meters have slowly been exchanged to new units but the replacement project has not been a departmental priority. Since gathering accurate data to prepare the customer billings is imperative to receiving revenue, the revised 2016 budget includes a significant increase in the replacement project to ensure meters in use are effectively recording the water units used. Commercial accounts are billed for their meter cost replacement while residential meter replacements are funded through the current rate structure.
The Professional Services account maintains the funding for the lake level lawsuit expenditures. The 2016 Budget requires no adjustments as the original estimates are consistent with actual expenditures. The 2017 Budget receives additional funding with the anticipation of the lawsuit going to trial during the year.
The increase in the 2016 Data Processing expenditures recognizes the one-time fees associated with re-programing the utility billing system to implement the new rate structure.
During 2016, the Metropolitan Council awarded the City a water efficiency rebate grant from the Clean Water Land and Legacy Amendment. The grant is intended to improve municipal water conservation and enables the City to provide rebates to water utility customers who replace high water consumption toilets, clothes washing machines and irrigation system controllers with units specified as water efficient alternatives. The rebates issued through the program are recorded in the budget’s Special Programs line item. The Other Repair expenditures account tracks the costs of water main repairs. The department has a general idea of annual repair costs; however, the budgets frequently require an adjustment for unexpected issues due to extremely cold temperatures in the winter and construction projects.
Gate valves are an integral part of the water main system because they allow department staff members to shut off water flow to specific areas in the distribution system to make repairs. It is essential that the gate valves remain in good working condition for quick repairs and to minimize disruption for customers on the line.
Department staff routinely inspects the gate valves throughout the City to identify any units not operating properly and in need of repair. The Water Distribution budget allocates $20,000 in 2016 and $25,000 in 2017 to fund this program.
271 Fund: Water Fund (5010)
Water Treatment:
Overall, there are no process changes to the operations of the Water Treatment Plant for the 2016 and 2017 years. The revisions to budget accounts change the original estimates to reflect the actual activity for 2016.
The Personal Services category modification recognizes the vacancy in the department and the hiring of a new employee in 2016 and will move from the starting level pay rate through the beginning contract pay steps in 2017.
A revision to the worker’s compensation allocation to the department also impacts the Personal Services section in 2016. The expenditure increase represents the actual amount due from the department for its share of the worker’s compensation coverage costs.
The Equipment Maintenance account increase in 2016 covers the costs associated with unexpected issues with one of the water wells and repairs slaker shaft unit. The slaker is a critical piece of equipment in the water softening process at the Water Treatment Plant. The problems repaired this year were discovered during the annual maintenance work on the unit.
The City’s Water Treatment Plant processes water by removing minerals such as iron, calcium and magnesium. This method generates a residual bi-product called lime sludge, which consists mostly of calcium carbonate. The volume of this bi-product produced each day varies directly with the volume of water treated. The City contracts with the St. Paul Water Utility for the treatment and disposal of the City’s lime sludge. The department transports the sludge to the St. Paul Water Utility facility where they remove the water from the lime sludge and then transport it to be spread on agricultural land as disposal. Any changes in the Disposal budget amounts relate either to the number of truckloads the City transports to St. Paul or the share of the costs in transporting the final product to the farmland.
Capital Outlay:
The following capital improvements are anticipated:
Item 2016 2017 Gate Valve Replacement $20,000 $25,000 Meter Interceptor 5,200 Locator Meter 3,500 Hydrant Tool 14,500 Total 39,700 28,500
272 Fund: Water Fund (5010)
Goals:
I. Develop and implement conservative measures with goal of reducing water consumption by five to ten percent.
II. Monitor/adjust utility rates in a fiscally responsible matter which will result in the Water Fund financial stability being achieved in 2017.
III. Ensure that a high quality, reliable, secure water supply is readily available to residents and businesses of White Bear Lake.
IV. Investigate the feasibility for establishing a city-wide meter replacement program.
V. Continue to install touch read metering equipment and to administer the large meter replacement and calibration program.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of Gallons (in Millions) Pumped 805 778 826 800 and Treated
Number of Residential Digital Water 85 58 85 85 Meters Converted to Touchpad Units
Flush water mains and exercise gate 100% 100% 100% 100% valves and hydrants annually to ensure reliable operations.
273
Reader’s Notes:
274 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
WATER FUND FUND SUMMARY ( MODIFIED ACCRUAL )
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: 4882 Charges for Services 1,018,418 1,088,560 1,155,000 1,125,000 1,213,000 4882 Infrastructure 112,500 Total Service Charges 1,018,418 1,088,560 1,155,000 1,125,000 1,325,500
Other Revenue 4670 Grant - Water Conservation 49,125 4886 Penalties 95,810 85,595 80,000 83,000 83,000 5010 Sale of goods / property 10,828 10,086 3,500 10,000 10,000 5350 Miscellaneous 12,064 3,531 2,000 3,000 3,000
Total other revenue 118,702 99,212 85,500 145,125 96,000
Total Revenues 1,137,120 1,187,772 1,240,500 1,270,125 1,421,500
Expenditures: Water distribution 987,893 725,268 773,885 885,159 835,145 Water treatment 472,009 485,063 483,563 492,428 504,901 Total Operating Expnditures 1,459,902 1,210,331 1,257,448 1,377,587 1,340,046
Capital 25,668 26,397 43,500 39,700 28,500
Total Expenditures 1,485,570 1,236,728 1,300,948 1,417,287 1,368,546
Revenues Over (Under) Expenditures (348,450) (48,956) (60,448) (147,162) 52,954
Fund Balance January 1 241,663 (106,787) (194,194) (155,743) (302,905)
Fund Balance December 31 (106,787) (155,743) (254,642) (302,905) (249,951)
275 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND & DIV: ACCT. NO: Water - Enterprise Distribution 5010 - 5012
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 131,694 142,740 153,368 139,694 147,644 6117 Overtime - reg. employees 19,337 4,143 9,000 12,000 12,000 6119 Salaries-temp. employees 858 900 3,500 2,500 6122 PERA 10,865 11,010 12,180 11,380 11,975 6124 FICA/Medicare 11,724 10,808 12,490 11,800 12,405 6128 Insurance contrib. 8,352 13,575 14,260 8,774 9,170 6138 Worker's compensation 2,543 4,510 4,735 5,475 5,750 6146 Severence 5,022
Total Personal Services 184,515 187,644 211,955 192,623 201,444
SUPPLIES 6210 Office supplies 535 531 550 550 550 6220 Equipment supplies 1,093 2,201 2,500 2,100 2,500 6230 Vehicle supplies 470 1,253 900 2,300 1,700 6240 Building supplies 5,097 2,321 2,250 4,000 2,250 6250 Other supplies 2,691 2,314 4,234 4,200 4,200 6272 Motor fuels 15,677 9,625 13,000 8,900 10,000 6274 Lubricants & additives 679 706 700 700 700 6280 Books & periodicals 100 100 100 6290 Uniforms 999 741 1,000 1,000 1,000 6295 Small tools 50,533 66,699 32,000 73,000 73,000
Total Supplies 77,774 86,391 57,234 96,850 96,000
OTHER SERVICES & CHARGES 6401 Professional services 259,275 66,275 79,500 80,000 95,000 6402 Data processing 31,064 32,758 35,800 41,190 37,350 6411 Telephone 1,265 1,340 1,400 1,400 800 6412 Cellular 132 189 200 200 200 6422 Electric 157,991 154,002 162,000 162,000 163,000 6423 Natural gas 21,115 14,314 15,000 11,000 12,000 6434 General Liab. insurance 20,888 21,217 21,217 21,217 21,217 6436 Auto. Liab. insurance 6,531 6,634 6,634 6,634 6,634 6445 Postage 7,403 6,777 7,500 6,500 7,000 6450 Outside printing 193 1,026 2,500 5,400 3,300 6460 Subscription/memberships 181 21 350 350 350 6470 Training 2,498 297 2,800 2,500 2,500 6487 Water Conservation 65,500 6505 Equipment maint. service 5,398 3,999 5,100 5,100 5,100 6508 Shop maint. service 2,569 2,486 5,000 5,000 6510 Vehicle maint. service 245 1,000 1,000 1,000 6515 Building maint. service 5,531 1,230 3,000 4,000 3,000 6535 Other maint. service 100,771 38,821 56,000 75,000 65,000 6555 Equipment rental 1,528 1,031 950 950 950 6560 Other contractual svc 18,271 14,326 14,500 14,000 14,000
Total Other Services and Charges 642,604 366,988 420,451 508,941 438,401
276 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND & DIV: ACCT. NO: Water - Enterprise Distribution 5010 - 5012
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ CAPITAL OUTLAY 7140 Equipment 25,668 26,397 43,500 39,700 28,500
Total Capital Outlay 25,668 26,397 43,500 39,700 28,500
TRANSFERS 7605 General Fund - Admin. Charge 83,000 84,245 84,245 86,745 99,300
Total Transfer 83,000 84,245 84,245 86,745 99,300
Total 1,013,561 751,665 817,385 924,859 863,645
277 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND & DIV: ACCT. NO: Water - Enterprise Treatment 5010 - 5013
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 128,589 130,027 138,306 130,794 136,567 6117 Overtime - reg. employees 3,547 5,784 6,000 6,000 6,000 6122 PERA 9,497 10,186 10,825 10,260 10,695 6124 FICA/Medicare 10,143 9,939 11,040 10,465 10,910 6128 Insurance contrib. 16,182 10,440 10,970 17,000 17,765 6138 Worker's compensation 5,647 3,680 3,860 12,155 12,765 6146 Severence 6,308
Total Personal Services 173,605 170,056 187,309 186,674 194,702
SUPPLIES 6210 Office supplies 285 319 300 300 300 6220 Equipment supplies 5,954 6,952 5,500 5,500 5,500 6230 Vehicle supplies 202 652 1,000 500 500 6240 Building supplies 3,465 2,301 4,000 3,000 3,000 6250 Other supplies 1,150 1,207 2,000 3,000 1,750 6260 Chemicals 118,700 113,714 110,000 120,000 125,000 6272 Motor fuels 3,919 3,103 3,500 2,500 2,500 6274 Lubricants & additives 202 176 250 250 250 6280 Books & periodicals 100 100 100 6290 Uniforms 2,514 3,241 2,500 2,500 2,500 6295 Small tools 964 3,747 2,700 2,000 2,500
Total Supplies 137,355 135,412 131,850 139,650 143,900
OTHER SERVICES & CHARGES 6401 Professional services 6,341 6,396 6,900 6,900 7,200 6411 Telephone 2,177 2,168 2,250 2,250 1,300 6412 Cellular 1,077 1,007 1,000 1,000 1,000 6434 General Liab. insurance 23,496 23,866 23,866 23,866 23,866 6436 Auto. Liab. insurance 3,921 3,983 3,983 3,983 3,983 6450 Outside printing 116 400 400 400 6460 Subscriptions/memberships 156 113 350 250 350 6470 Training 325 1,352 1,800 1,800 1,800 6492 Advertising 100 100 100 6505 Equipment maint. service 4,661 5,306 4,000 6,500 5,000 6508 Shop maint. service 23 351 1,000 1,000 6510 Vehicle maint. service 13,227 1,000 500 1,000 6515 Building maint. service 2,011 9,261 3,100 3,100 3,100 6525 Electrical maint. service 3,388 2,113 4,000 3,000 4,000 6535 Other maint. service 500 1,500 500 6555 Equipment rental 1,941 2,344 1,700 1,500 1,500 6560 Other contractual svc 4,659 4,953 5,200 5,200 5,200 6565 Disposal fees 89,757 85,900 86,000 86,000 88,000
Total Other Services and Charges 144,049 162,340 147,149 148,849 148,299
278 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND & DIV: ACCT. NO: Water - Enterprise Treatment 5010 - 5013
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ TRANSFERS 7605 General Fund - Admin. Charge 17,000 17,255 17,255 17,255 18,000
Total Transfer 17,000 17,255 17,255 17,255 18,000
Total 472,009 485,063 483,563 492,428 504,901
279 Fund: Sewer Fund (5050)
The Sewer Fund maintains the sewer collection system and oversees the treatment of wastewater so it can safely be returned to the environment. The costs for these services are divided into two categories. The first category refers to the cost associated with ensuring the safe conveyance of sewage from residential and commercial customers to the regional wastewater treatment facility. The second category refers to the wastewater treatment cost from the regional facility operated by the Metropolitan Council Environmental Services (MCES). The City has control over the operating and capital improvement costs accounted for in the first category; however, the City has no control over the costs in the second category as state law requires the City to participate and pay charges allocated by the MCES. The lack of ability to influence cost saving measures in the MCES costs creates a difficult task in creating a balanced budget that contains reasonable customer rates and also covers the operating expenditures the City can control.
MCES Regional Treatment and Billing Structure:
Even though it is difficult for the City to have no control over a portion of the treatment costs, a regional wastewater treatment program provides cost savings not available to small local treatment facilities providing the service on their own. This regional approach offers equity in costs and service throughout the region and enhances environmental quality by allowing service decisions to be made at a higher level. MCES revenue is derived solely from system users, as the MCES system-wide costs are pooled and allocated across all communities.
The MCES utilizes a “firm flow billing method” to calculate costs for the municipalities. This method takes the entire MCES actual meter flow from July 1 of the prior year through June 30 of the current year and divides it by the projected MCES expenditures for the next fiscal year to arrive at a billing rate. This method creates an inverse relationship between the two factors when the MCES charges the City. When the June 30th reading is higher than the previous year, additional expenditures in the MCES budget also rise and the City pays more because of higher flow into the system. When the reading is lower than the previous year, the billable rate increases as the expenditures are spread over a smaller flow volume. With this situation, it is extremely difficult to explain to City customers that reduced disposal continues to result in ever higher charges.
MCES billable rates for treatment services have increased significantly since 2009, far surpassing inflation. Annual rates have increased an average of 4.54% since 2009, while annual inflation rates have averaged less than 2.0%. The treatment rates from 2009 to 2017 are listed below: Year Rate Percent Change 2009 $1,754.29 3.39% 2010 1,980.73 12.91% 2011 2,025.75 2.27% 2012 1,853.63 (8.50%) 2013 2,029.00 9.46% 2014 2,141.55 5.54% 2015 2,084.38 (2.67%) 2016 2,348.25 12.67% 2017 2,484.71 5.81%
280
Fund: Sewer Fund (5050)
City Rate:
The City continues to make considerable efforts to control operational costs; however, with MCES charges comprising approximately 75% of the total fund expenditures, it becomes extremely difficult to control overall costs for the department. The following chart summarizes the operational and MCES disposal costs impacting the fund over a nine-year period:
Year Operations Disposal Total 2009 $552,380 $1,663,615 $2,215,995 2010 551,852 1,814,791 2,366,643 2011 569,651 1,855,043 2,424,694 2012 549,569 1,738,459 2,288,028 2013 574,050 1,793,656 2,367,706 2014 619,724 1,692,271 2,311,995 2015 591,805 1,788,793 2,380,598 2016 Est. 607,473 1,970,000 2,577,473 2017 Est. 664,786 2,080,000 2,744,786
The City’s sewer rate was $2.85 per 100 cubic feet (750 gallons) from August 2011 through February 2016. Based upon the recent increase in billable costs from the MCES, a two- step rate adjustment was proposed in the 2016 Budget process. The first increase took effect in 2016 with a rate change to $3.05 per 100 cubic feet. The second step is scheduled to take effect January 1, 2017. The second step adjustment will result in a rate charge of $3.25 per 100 cubic feet.
The rate structure when implemented anticipated a stable MCES fee based upon prior year’s significant rate adjustments. The City’s measured (billable) flow decreased by 2.4% for 2017. The MCES actual charge to the City will increase $110,000 or 5.68% for 2017. Even through the billable flow has decreased. The Sewer Fund cannot support an additional $110,000 MCES charge based on the current rate structure.
In order to recover the additional MCES disposal charge it is proposed that the $3.25 rate fee be adjusted to $3.40 per 100 cubic feet of wastewater contributed to the system.
The City will need to continue to monitor the fund’s revenues and expenditures to determine if future rate increases are necessary to reestablish the fund’s financial integrity.
The rate increases discussed above do not include any funding for infrastructure improvements. The City will need to consider establishing a flat fee for all accounts to pay for required infrastructure improvements since interest revenues and customer service billings are not creating extra funds to use for these types of expenditures.
281 Fund: Sewer Fund (5050)
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget PW Superintendent .20 .20 .20 .20 .20 Maintenance III Worker 1.00 1.00 1.00 1.00 1.00 Maintenance II Worker 3.00 3.00 3.00 3.00 3.00 Maintenance I Worker .10 .10 .10 PW Office Clerk .20 .20 .20 .20 .20 Total Sewer 4.50 4.50 4.50 4.40 4.40
Budget Activities:
The variation in the Personal Services category between the 2016 adopted budget, the 2016 revised budget and the 2017 budget relate to new staff members in the department. In addition to two new employees working through their contract pay rate steps, a vacancy for part of the 2016 year reduces the full-time salaries and benefits paid. The 2017 budget continues the full staffing compliment and contract pay rate steps as all three new employees gain experience and knowledge.
As presented in other Public Works Departments, the funding for the Maintenance 1 position was eliminated from this department and moved to the Parks Department after management’s review determined the position’s assistance was most needed to address work flow with the parks department. The worker’s compensation allocation to this department was also adjusted to reflect the actual cost of coverage for employees
Sewer line back up occurrences in City lines frequently caused issues for customers. Over the past 20 years, the department has successfully focused on revising techniques to reduce the incidents and property damage. Research has found that high levels of grease in the system contribute to flow blockages. Proactive treatment through the use of a degreasing chemical prevents problems in areas of the City where high grease producing businesses are located. The department purchases this chemical on a bi-annual basis for application in the lift stations. In 2017 the department will replenish their degreaser supply. In addition to the chemical application done by this department, the Building Department inspects commercial kitchens and grease traps for the high grease producing businesses to make sure the sewer system is functioning properly. If the costs of keeping the sewer lines clear continue to rise, the City could consider implementing a surcharge for high grease producing entities to assist in covering the costs of monitoring the system.
The Equipment Maintenance account budget increases in 2016 due to unanticipated repairs needed for the sewer camera connection to the video system. This key piece of equipment allows employees to view sewer line activity without excavating the area to inspect the line. The camera proves its worth time and again as it assists employees eliminating potential problems early, giving the department time to clean the lines before a sewer back up occurs.
282 Fund: Sewer Fund (5050)
Budget Activities (cont.):
In 2017, the City will reclassify the central garage department from an Internal Service Fund to a General Fund departmental operation. The only impact of the change on this budget is the line items that will be used to show the expenditure for the department. Any supplies purchased for department vehicles will be expensed directly to the correct supply account within the department and the related labor charges will be expensed through the transfer of funds to the General Fund.
The reduction in the Other Maintenance budget for 2016 shifts the geogrid project for the 9th and Johnson Avenue lift station from the current year to 2017.
Capital Outlay:
The following capital improvements are anticipated:
Item 2016 2017 Push lawn mower $ 700 $ Vacuum truck computer and software 6,500 Wire wheel root cutter 1,700 Wart-hog nozzle replacement (2) 4,000 Manhole debris catcher 600 Pickup truck 28,000 Pickup truck gate 4,000 Lift Station valve replacement 10,000 Total $35,200 $20,300
Goals:
I. Monitor and maintain a reliable collection system for City sanitary sewer flow by performing routine maintenance work.
II. Improve public awareness of City’s technology to investigate potential sewer problems through brochures, website, cable access, utility bill information, and newspaper articles.
III. Increase sewer line recording and monitoring with additional software equipment.
IV. Restructure sanitary sewer maintenance inspections to take full advantage of the new remote telemetry alarm systems.
283 Fund: Sewer Fund (5050)
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Miles of Sewer Lines Rodded and Jetted 56 52 35 50
Number of Public Line Sewer Backups 4 4 4 4
Number of Private Line Sewer Backups 58 45 40 45
Percent of Sewer Lift Station Monthly 100% 100% 100% 100% Alarm Checks
284 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
SEWER FUND FUND SUMMARY ( MODIFIED ACCRUAL )
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: 4882 Charges for Services 2,268,089 2,260,668 2,437,000 2,510,000 2,720,000
Other Revenue 5316 SAC Charge Retainer 522 8,002 500 2,000 2,000
Total other revenue 522 8,002 500 2,000 2,000
Total Revenues 2,268,611 2,268,670 2,437,500 2,512,000 2,722,000
Expenditures: Operational 619,724 591,805 632,728 607,473 664,786 Disposal 1,692,271 1,788,793 1,970,000 1,970,000 2,080,000 Total Operational 2,311,995 2,380,598 2,602,728 2,577,473 2,744,786
Capital - Operations 78,319 5,007 36,900 35,200 20,300
Total Capital 78,319 5,007 36,900 35,200 20,300
Total Expenditures 2,390,314 2,385,605 2,639,628 2,612,673 2,765,086
Revenues Over (Under) Expenditures (121,703) (116,935) (202,128) (100,673) (43,086)
Fund Balance January 1 280,295 158,592 95,491 41,657 (59,016)
Fund Balance December 31 158,592 41,657 (106,637) (59,016) (102,102)
285 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: ACCT. NO:
Enterprise Sewer 5050 - 5052
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 214,280 215,605 235,747 217,738 242,826 6117 Overtime - reg. employees 6,449 6,363 7,500 6,000 6,000 6119 Salaries-temp. employees 4,221 3,842 4,500 6,750 6,750 6122 PERA 15,864 16,647 18,245 16,780 18,665 6124 FICA/Medicare 17,869 17,615 18,955 17,635 19,555 6128 Insurance contrib. 22,968 22,968 24,130 24,130 25,215 6138 Worker's compensation 8,054 8,054 8,455 17,610 18,490 6146 Severence 2,451
Total Personal Services 289,705 291,094 319,983 306,643 337,501
SUPPLIES 6210 Office supplies 515 531 600 500 600 6220 Equipment supplies 10,949 8,452 12,000 10,000 11,000 6230 Vehicle supplies 932 1,588 1,600 1,900 1,600 6240 Building supplies 2,955 2,863 2,200 3,500 2,500 6250 Other supplies 2,463 607 3,275 2,000 3,000 6260 Chemicals 6,475 500 500 7,500 6272 Motor fuels 19,597 12,031 14,000 12,000 12,000 6274 Lubricants & additives 872 883 1,000 900 1,000 6290 Uniforms 2,486 2,284 1,600 1,600 2,000 6295 Small tools 3,964 1,404 1,200 1,200 1,500
Total Supplies 44,733 37,118 37,975 34,100 42,700
OTHER SERVICES & CHARGES 6401 Professional services 41,239 40,470 40,900 40,700 43,000 6402 Data processing 31,064 32,758 35,800 35,460 37,350 6411 Telephone 1,265 1,340 1,200 1,200 675 6412 Cellular 483 511 1,600 900 900 6421 Water and Sewer 50 6422 Electric 17,968 16,089 15,000 14,000 14,000 6423 Natural gas 6,324 4,171 5,200 4,200 4,200 6434 General Liab. insurance 30,027 30,500 30,500 30,500 30,500 6436 Auto. Liab. insurance 5,228 5,310 5,310 5,310 5,310 6445 Postage 7,393 6,936 7,400 6,200 6,200 6450 Outside printing 193 61 900 3,100 1,000 6460 Subscription/memberships 192 21 300 200 300 6470 Training 1,041 757 2,400 2,400 2,400 6494 Advertising 298 1,040 500 6505 Equipment maint. service 8,769 3,752 3,500 3,500 3,500 6508 Shop maint. service 10,718 11,200 7,500 7,500 6510 Vehicle maint. service 20 4,565 4,950 3,000 4,950 6515 Building maint. service 1,730 1,248 2,000 2,500 2,000 6525 Electrical maint. service 1,761 267 2,000 1,500 2,000 6535 Other maint. service 29,218 7,930 14,000 8,000 14,000 6555 Equipment rental 1,191 869 2,000 1,300 2,000 6560 Other contractual svc 5,164 8,538 7,000 7,000 7,000 6565 Disposal charges 1,692,271 1,788,793 1,970,000 1,970,000 2,080,000
Total Other Services and Charges 1,893,557 1,967,126 2,159,510 2,148,970 2,261,285 286 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: ACCT. NO:
Enterprise Sewer 5050 - 5052
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ CAPITAL OUTLAY 7140 Equipment 78,319 5,007 8,900 7,200 6,300 7150 Mobile equipment 28,000 28,000 4,000 7220 Other 10,000
Total Capital Outlay 78,319 5,007 36,900 35,200 20,300
TRANSFERS 7605 General Fund - Admin. Charge 84,000 85,260 85,260 87,760 103,300
Total Transfer 84,000 85,260 85,260 87,760 103,300
Total 2,390,314 2,385,605 2,639,628 2,612,673 2,765,086
287
Reader’s Notes:
288 Fund: Environmental Recycling & Waste Disposal Fund (5100)
The City contracts with a private refuse hauler to collect residential yard waste, recycled materials, and garbage on a weekly basis. Residential service is defined as single-family dwellings, duplexes, and townhomes that are serviced by wheeled carts. Commercial establishments contract their own refuse collection with licensed private haulers.
This type of organized collection system offers many advantages to the City, its residents, and the hauling agency. The community benefits through guaranteed collection services from each residential property within the area and improved neighborhood aesthetics with waste containers out for pick up only one day each week. Residents pay a significantly lower rate for the efficient service when a single hauler services each property. The contracted hauler provides more efficiencies due to the ability to service all residents on a weekly basis which results in overall cost savings for the resident. The City bills the resident for the services which guarantees the hauler will be paid for the services in full. The City’s expense in this providing the billing service is relatively minimal as it includes the amount due on the quarterly bills for water and sewer services. An advantage sometimes overlooked is the reduction of wear to public streets with only three trucks driving down each street every week instead of multiple trucks for many different hauling companies. Refuse trucks represents the heaviest vehicles operated on residential streets which can cause extensive damage to the pavement surface. This service also improves resident participation in recycling efforts through better coordination and easy requirements.
Contracted Service:
In September of 2014, the City entered into a five-year contractual agreement with Troje’s Trash and Recycling to handle recycling and waste removal for residential customers. Troje’s proposal a-lined with the City’s intent for shared promotions to reduce the volume of disposed waste, commitment to environmental best practices and experience in supporting zero-waste events. Troje’s upon contract acceptance expanded their fleet to include alternative fueled trucks to further promote environmental benefits. Due to a variety of internal management factors, Troje’s experience significant financial hardship and ultimately entered bankruptcy proceedings. In the end, the City’s contract was sold to Republic Services. Republic assumed the City’s contract originally negotiated with Troje’s and began collection services on October 1, 2016.
Recycling Program:
The Environmental Advisory Commission spends considerable time studying the long- range City environmental policy. One component of their discussion involves residential recycling activities and how it fits in conjunction with the policy. Through their work the commission currently supports the utilization of a weekly residential recycling program which offers convenience, a smaller sized container, a single sort recycling system.
289 Fund: Environmental Recycling & Waste Disposal Fund (5100)
Recycling Processing:
The City contracts with Eureka Recycling for the recycling processing services. Republic transports the recycling items collected to the Eureka processing facility, which utilizes the best management practices that lead the local industry in innovation and environmental stewardship. Eureka focuses on a wide range of initiatives related to reuse, recycling, composting, waste reduction, and producer responsibility. Eureka converted to a single sort processing system which allows easier recycling activities for residents and ensures their operations remain relevant and concentrated on their role in the developing best practices. The City’s share of recycling proceeds fluctuates with market conditions. Currently there is a limited market for recycling materials caused by the lower than expected raw material market. When there are no proceeds for recycling sales, the City reimburses Eureka for the processing work.
Financial Stability and Residential Rates:
It is a challenge for this fund to remain financially stable as it operates on a cost reimbursement basis and approximately 85% of the annual expenditures are controlled by the disposal contract. In addition to those costs, the Newport facility in Ramsey County, which accepts the waste collected from our residents, imposes a 28% environmental fee on residential refuse disposal. These revenues are used to reduce the facility’s overall disposal costs. Therefore, any fee adjustments from the County would directly impact the rates residents are charged by the City.
The City garbage disposal rates for the hauler are passed on to residents through a pay- as-you-throw (PAYT) system. This program bases the refuse collection rate on the amount of waste disposal for the residence and provides households with a financial incentive to put out less garbage for collection. The goal is to promote waste reduction and recycling to decrease the cost of collection, processing and disposal.
Residents choose a weekly pick up service level of 30, 60, or 90 gallons and are delivered a container in the appropriate size. The City has a monthly charge for each corresponding service level and the residents are billed for their service on a quarterly basis. The refuse contract allows the hauler to collect additional disposal fees from residents who generate more garbage than their selected weekly service level billed by the City.
The City monitors the residential rates to ensure they provide sufficient revenue to offset contract costs and the fund’s financial integrity. The current rates were implemented in September 2011. The City has made every attempt to control costs and maintain the current rate structure. The fund has recorded an annual operating deficit since 2012. In- order to address this operating deficit a residential fee adjustment is proposed as follows:
290 Fund: Environmental Recycling & Waste Disposal Fund (5100)
Financial Stability and Residential Rates (cont.):
Item Current Rates Proposed Rates 30 gallon (Senior) $9.50 $9.95 30 gallon $9.70 $10.15 60 gallon $14.25 $14.95 90 gallon $19.40 $20.35
The City is cognizant that imposing a fee adjustment at a time when service levels were sub-par and the service levels are finally being resolved could be perceived as counter- productive. However, the fund’s financial difficulties results for the inability to address an operating shortfall over the last five years. If the rate increase is implemented in 2017, the projected fund balance would be $13,771 as of December 31, 2017.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Assistant City Manager .60 .35 .35 Environmental Specialist .60 .35 .50 Total Refuse 1.20 .35 .85
The revised 2016 budget reallocated the Assistant City Manager’s position to the General Fund. The Environmental Specialist position has been reallocated to the Economic Development Fund. These two changes reallocation were implemented to reflect the work flow of the positions.
Budget Activity:
The City is required to have its refuse disposed of at the Newport waste-to-energy facility. Due to scheduled decreases in County subsidies, per ton disposal fees will continue to increase proportionately. The following illustrates disposal fee changes over a ten year period. Cost per ton % increase January 2008 55.00 10.00% January 2009 59.00 7.27% January 2010 64.00 8.47% January 2011 68.00 6.25% January 2012 72.00 5.90% January 2013 84.00 16.67% January 2014 84.81 0.96% January 2015 86.22 1.67% January 2016 70.00 (18.8%) January 2017 (Est) 72.00 2.90%
291 Fund: Environmental Recycling & Waste Disposal Fund (5100)
Budget Activity (cont.):
The decrease in the County’s tonnage disposal charge is off-set by an equal reduction in the rebate the County had previously applied to the tonnage disposal charges. When comparing the costs for each year the change appears significant; however, when considering the rebate amount in the calculation there is no difference in cost for the City.
The City offers residents the opportunity to dispose of large items, hazardous waste products, or other items that are difficult to dispose at a spring and fall clean-up day at the Public Works facility each year. The City coordinates these events with the garbage hauler and other recycling companies to efficiently dispose of the items brought to the site. Residents pay a minimal charge to help the City recover some of the disposal costs.
Budget Summary:
The revised 2016 budget reflects the reallocation of .85 FTE positions to budgets that are appropriately reflecting the positions work effort. Increased disposal charges reflect incurred expenditures which are consistent with prior year’s costs. All other expenditures are consistent with budget projections.
The 2017 budget reflects higher disposal costs related to increase disposal being imposed at the Newport waste-to-energy facility. Hauling costs remain at the 2016 budget level.
Goals:
I. Ensure the success of the contractual hauling agreement.
II. Establish convenient and cost effective recycling options for businesses.
III. Investigate options to incorporate multi-unit housing into organized recycling collection.
292 Fund: Environmental Recycling & Waste Disposal Fund (5100)
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Number of monetary refunds issued as a result of 29 29 50 20 customer service issues
Number of weekly collection accounts 7,585 7,587 7,590 7,595
Collection Rates (Including Recycling) 30 Gallon Service – Senior $ 9.50 $ 9.50 $ 9.50 $ 9.95 30 Gallon Service 9.70 9.70 9.70 10.15 60 Gallon Service 14.25 14.25 14.25 14.95 90 Gallon Service 19.40 19.40 19.40 20.35
Material Collected (Tons) Garbage 6,015 6,000 5,995 5,975
Recycling 1,917 1,940 1,955 1,975
293 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
ENVIRONMENTAL RECYCLING & WASTE DISPOSAL FUND FUND SUMMARY ( MODIFIED ACCRUAL )
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: Charges for Services 4882 Disposal charges 972,945 982,635 982,200 988,640 1,035,600 4884 Renewable waste charges 245,186 246,612 245,000 246,835 258,560
Total Charges for Service 1,218,131 1,229,247 1,227,200 1,235,475 1,294,160
Other Revenue 5010 Sales recyclables 35,353 8,773 5,000 4660 County Aid-SCORE grant 49,819 62,657 61,000 61,000 64,000 4646 Community Grant 2,595 18,274 48,800 5350 Miscellaneous 146 21 325 4,000 325 5350 Clean up 12,363 11,601 11,000 13,000 14,000
Total other revenue 100,276 101,326 126,125 78,000 78,325
Total Revenues 1,318,407 1,330,573 1,353,325 1,313,475 1,372,485
Expenditures: Operational 190,472 224,834 247,363 185,628 212,598 Disposal 1,144,886 1,191,068 1,145,800 1,170,000 1,181,680 Total Expenditures 1,335,358 1,415,902 1,393,163 1,355,628 1,394,278
Net operating income (loss) (16,951) (85,329) (39,838) (42,153) (21,793)
Fund Balance January 1 179,997 163,046 132,457 77,717 35,564
Fund Balance December 31 163,046 77,717 92,619 35,564 13,771
294
CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: ACCT. NO:
Enterprise Environmental Recycling & Waste Disposal 5100 - 5102
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 33,703 32,036 35,105 6117 Overtime-reg. employees 4,040 3,610 4,000 4,000 4,000 6119 Salaries-Temp. employees 27,423 41,920 6122 PERA 2,720 4,730 6,080 290 290 6124 FICA/Medicare 2,810 4,631 6,200 305 305 6128 Insurance contrib. 1,827 5,310 7,405 6138 Worker's Compensation 160 460 645
Total Personal Services 45,260 78,200 101,355 4,595 4,595
SUPPLIES 6210 Office supplies 92 20 300 300 300 6250 Other supplies 1,003 2,927 2,600 3,100 3,100
Total Supplies 1,095 2,947 2,900 3,400 3,400
OTHER SERVICES & CHARGES 6401 Professional services 9,994 9,514 10,400 14,000 12,000 6402 Data processing 31,064 32,758 35,800 35,460 37,350 6434 General Liab. insurance 3,921 3,983 3,983 3,983 3,983 6445 Postage 7,211 6,656 8,500 8,800 12,700 6450 Outside printing 5,896 3,005 2,900 2,800 11,600 6460 Subscription/memberships 50 629 525 120 100 6470 Training 247 320 1,800 270 270 6555 Equipment rental 138 132 200 200 200 6560 Other contractual service 19,096 19,190 11,500 22,500 20,500 6565 Disposal fees 1,144,886 1,191,068 1,145,800 1,170,000 1,181,680
Total Other Services and Charges 1,222,503 1,267,255 1,221,408 1,258,133 1,280,383
TRANSFER 7605 General Fund - Admin. Charge 66,500 67,500 67,500 89,500 105,900
Total 1,335,358 1,415,902 1,393,163 1,355,628 1,394,278
295 Fund: Ambulance Fund (5250)
The Ambulance Fund was established to account for revenue and expenditures related to providing emergency medical services to the White Bear Lake area. Members of the City’s volunteer fire department are trained in State Health Department requirements to provide the ambulance and paramedic procedures for the service. Thorough records are maintained to comply with State Statutes on training and to ensure customers receive high quality care. The fund annually reserves amounts for replacement of ambulances and related rescue equipment. The department uses four vehicles, which consist of three ambulances parked at different fire stations in the assigned coverage area to respond to calls in those vicinities and a fourth “back-up” ambulance that is used when there are four runs simultaneously. This strategy also provides the adequate vehicle availability to respond to service calls while other units are out of service. The City’s current ambulance fleet is made up of four units placed in service in the following years: 2003, two 2010 and 2015.
Service Activities:
The ambulance service area includes White Bear Township, Birchwood, Dellwood, a small portion of Lino Lakes, as well as the City. The department has successfully provided this service with a combination of full-time personnel which is significantly complemented by a staff of “volunteer – paid-on-call” (POC) members. The department is unique whereby its POC members also are responsible for providing Advance Life Support (ALS) services which requires a paramedic to respond to the service call.
The ambulance service provided the City of Hugo with emergency medical services for over fifty years. The Hugo fire department personnel complemented ambulance personnel by providing EMT service though-out their community. Beginning in August 2015 Hugo elected to discontinue the partnership and contract out emergency medical services with a private service.
This change reduced the ambulance service area population from approximately 51,000 to 37,000. It is expected that this service area change will result in nearly 500 fewer service calls annually. This change will reduce revenue by approximately $200,000 and reduce direct costs by $75,000 annually.
Staffing Levels:
The department operates with a staff of 56 Emergency Medical Technicians and 14 Paramedics which serve on a POC basis. To complement the POC staff, ambulance operations is staffed by 2 full-time paramedics and 2 full-time EMT’s.
296 Fund: Ambulance Fund (5250)
Staffing Levels (cont.):
The program benefits are as follows:
Allow the department to better continue to meet ALS Licensure requirements Be consistent with recommendations by our Medical Direction (Regions) Maintain Paramedic availability Eliminate second and third pages Reduce mutual aid medic requests Reduce the number of ALS transports by BLS crews Improve overall response time Improve response time of a Paramedic Provide staff to perform other duties as assigned Perform daily station duties
Departmental Paid-On-Call Personnel:
The ambulance operation staff is supported by POC firefighters and ambulance only personnel. All personnel responding to an ambulance call receive the same per-call compensation regardless of their firefighter or ambulance only classification. Firefighters receive credit towards their retirement package based upon the number of calls completed. Ambulance only personnel receive a $99 monthly contribution towards a PERA Defined Contribution Plan.
Revenue Activity:
The City collects revenue by billing patients on a per run basis. Revenue estimates are based upon projected ambulance runs utilizing either basic or advanced life support activities. These billings are reduced by partial third party denials for selected billings and client non-payments. While the City ambulance rates remain lower than the metropolitan average, service levels continue to match or exceed other providers.
To ensure the fund can financially support ambulance operations, ambulance rates were reviewed and adjusted as follows:
Previous April, 2016 Type Rates Rates BLS 775.00 850.00 ALS 1,020.00 1,120.00 ALS-1 1,070.00 1,180.00 Treatment-No Transport 240.00 265.00 Mileage 18.00 19.80
297 Fund: Ambulance Fund (5250)
Revenue Activity (cont.):
Federal law establishes a cap on transport fees that ambulance service providers can collect for Medicare patient transportations. All medical response services are required to accept the reimbursement amount allowable under federal law for transportation and are required to write off any difference without billing the patient for the difference between the billed amount and the federally authorized reimbursed amount. It is estimated that 825 transports or nearly 60% of all transports are related to some type of revenue collection restriction, such as Medicare or Medicaid. This results in approximately $900,000 of ambulance fees being disallowed due to Federal law. A comparison of the City’s rate structure and Medicare reimbursement amount is shown below:
City Medicare Service Type Fee Reimb. Differential Basic Life Support (BLS) $850.00 $365.29 $(484.71) Advanced Life Support (ALS – 1) 1,120.00 433.78 (686.22) Advanced Life Support (ALS – 2) 1,180.00 627.84 (552.16) Treatment – No Transport 265.00 0 (265.00) Mileage 19.80 7.24 (12.56)
It is anticipated that a rate analysis will be completed in early 2017 and a rate adjustment will be present to the City Council in early 2017.
Budget Activity
The department’s operational activity has indicated that 50% of the Fire Chief and 75% of the Fire Department Secretary’s time is devoted to ambulance-related duties.
Department members are compensated on a per-run basis without regard to the variable requirements of each run. Through its compensation structure, the City tries to balance its commitment to high quality service, the need to motivate its department members to respond to calls, and the desire to establish a reasonable patient cost for service.
The current per run compensation amounts are shown below:
Level of Responder Per Run Payment Paramedic $40.00 EMT-I 35.00 EMT 32.50 Non-EMT 25.00 Patient Non-Transport 17.50
298 Fund: Ambulance Fund (5250)
Budget Activity (cont.):
The quarterly incentive compensation is as follows:
Level of Service Responder Quarterly Incentive Pay Paramedic completing a minimum of 24 runs per quarter $120 per month
EMT completing a minimum of 18 runs per quarter $60 per month
The department provides a quarterly and an annual incentive compensation based upon over all individual response attendance. These incentive payments which encourage member’s participation are expected to total $125,000 in 2017.
To maintain current personnel and provide an incentive for new members, the City Council created a Health Care Reimbursement program for department members. The program provides each qualified member to receive $101.00 monthly which is intended to assist the members in paying for out-of-pocket health care expenses. It is expected that this program will result in an annual contribution totaling $28,800.
It is anticipated that the entire compensation package for POC members will be reevaluated in 2017. The evaluation is intended to seek input from POC members to determine the most beneficial method for compensating program participation and involvement.
The Ambulance operation utilizes the City’s dispatching services to receive calls and page members for needed responses. A transfer is made to the General Fund to reimburse it for this service which approximates 50% of the dispatch center operational costs. The fund also provides for its share of the Health Reimbursement Program.
A summary of the Ambulance Fund’s contribution for these activities is as follows:
Contribution Activity 2016 2017 Dispatch $234,420 $242,840 Life Insurance 1,585 2,160 Health Reimb. Plan 27,720 28,800 Garage Services 9,000 Total $263,725 $282,800
The December 31, 2017 fund balance is projected to be $21,436.
299 Fund: Ambulance Fund (5250)
Budget Summary:
The 2016 revised budget reflects a significant change in the allocation for worker’s compensation charges. An analysis of claims and experience levels indicated that the ambulance operation was significantly contributing to increased worker’s compensation costs as a result of lifting and moving patients. In order to address this costing inequity, a costing changing was implemented in 2016. The ambulance fund worker’s compensation charges were increased $42,000 annually. Payments to POC members were decreased by $56,000 to reflect the elimination of Hugo’s activity. Supplies decreased $25,000 to reflect lower volume levels. Training activity is anticipated to be $14,000 less than originally budgeted.
The 2016 General Fund transfer is increased by $79,000 to reflect the cost of maintaining the dispatch center operation as a stand-alone program within Ramsey County to accommodate ambulance call-outs.
The acquisition of mobile radios in 2016 totaling $62,100 has been reallocated to 2017.
The 2017 budget anticipates maintaining the current operating structure and cost projections. Shop maintenance charges have been reallocated from a service charge an incorporated into the General Fund transfer. This reallocation reflects the garage operations being closed as an internal service operation and included as a General Fund operating department.
Department Staff: 2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Chief .50 .50 .50 .50 .50 Secretary .75 .75 .75 .75 .75 Quality Assurance Tech. 2.00 2.00 2.00 2.00 2.00 Ambulance Staff 4.00 4.00 4.00 4.00 4.00 Total Ambulance 7.25 7.25 7.25 7.25 7.25
Capital Outlay:
Item 2016 2017 Capital Outlay Purchases - Facility renovation $ 2,500 $ 5,000 Ice rescue equipment 5,400 5,200 Water rescue equipment 10,000 5,000 Rope rescue equipment 1,500 1,500 Portable Radios 124,200 Medical boxes 3,200 Total Equipment Purchases $19,400 $144,100
300 Fund: Ambulance Fund (5250)
Goals:
I. Effective utilization of additional personnel to increase overall service delivery. II. Adjust personnel utilization which will ensure proper staffing and reduce paid- on-call demand service levels. III. Increase involvement of members in various community education endeavors including general health awareness, safety seatbelt education, and CPR training. IV. Utilize the information collected on the ambulance run reports to determine the training needs of department members. V. Educate paramedics on the procedures for working new equipment for critically ill patients.
Performance Indicators: 2014 2015 2016 2017 Actual Actual Budget Budget Ambulance 1 Calls 1,325 1,188 1,100 1,110 Ambulance 2 Calls 608 754 725 730 Ambulance 3 Calls 743 761 600 625 Ambulance 4 Calls 295 257 250 260 Total 2,971 2,960 2,675 2,725
Community Health Awareness Talks 5 5 5 6
Percent of Surveys Received with 82% 83% 85% 85% “Exceeding Expectations”
CPR Classes Offered 18 17 20 22
Number of Individuals Taught CPR 1,875 1,825 1,800 1,825
301 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
AMBULANCE FUND FUND SUMMARY ( MODIFIED ACCRUAL )
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
$ $ $ $ $ Revenues: Charges for Services 4882 Ambulance Charges 1,343,264 1,503,323 1,750,000 1,490,000 1,715,000
Total Charges for Service 1,343,264 1,503,323 1,750,000 1,490,000 1,715,000
Other Revenue 4605 Grant - EMT Training 4,950 3,700 5360 Refunds / Reimbursements 4,800
Total other revenue 4,950 8,500
Total Revenues 1,343,264 1,508,273 1,750,000 1,498,500 1,715,000
Expenditures: Operations 1,299,029 1,520,729 1,527,831 1,599,236 1,609,380 Capital 24,839 101,037 126,450 19,400 144,100 Reserve 14,231 32,300 (81,500) (53,565)
Total expenditures & reserves 1,338,099 1,621,766 1,686,581 1,537,136 1,699,915
Revenues Over (Under) Expenditures 5,165 (113,493) 63,419 (38,636) 15,085
Fund Balance January 1 153,315 158,480 89,008 44,987 6,351
Fund Balance December 31 158,480 44,987 152,427 6,351 21,436
Reserves:
Balance Jan. 1 350,000 225,000 132,700 135,065 53,565 Additions 14,231 32,300 (81,500) (53,565) Usage - Equipment (96,913) Usage - Ambulance/Rescue (42,318) (89,935)
Balance Dec. 31 225,000 135,065 165,000 53,565
302 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: ACCT. NO:
Enterprise Ambulance 5250 - 5252
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 220,131 341,153 361,558 364,441 382,329 6117 Overtime-reg. employees 5,425 6,000 3,000 3,000 6119 Salaries-temp. employees 411,158 394,296 420,000 364,000 364,000 6122 PERA Define Benefit 20,098 30,749 32,395 32,410 33,850 6123 PERA Define Contribution 9,306 21,384 24,950 27,325 27,325 6124 FICA/Medicare 43,352 51,840 56,810 52,500 53,800 6128 Insurance contrib. 22,185 37,845 39,759 39,759 41,550 6138 Worker's compensation 42,626 38,992 39,158 81,000 85,050
Total Personal Services 768,856 921,684 980,630 964,435 990,904
SUPPLIES 6210 Office supplies 268 800 400 400 6220 Equipment supplies 1,128 2,374 5,600 5,600 5,600 6230 Vehicle supplies 2,463 2,709 2,900 2,900 3,300 6240 Building supplies 520 75 1,250 1,250 1,250 6250 Other supplies 71,537 59,703 65,000 50,000 50,000 6272 Motor fuels 26,898 21,042 22,000 16,000 17,000 6280 Books & periodicals 462 1,000 600 700 6290 Uniforms 5,783 6,133 10,000 8,000 10,000 6295 Small tools 439 2,000 1,000 2,000
Total Supplies 109,498 92,036 110,550 85,750 90,250
OTHER SERVICES & CHARGES 6401 Professional services 141,948 133,477 116,600 113,000 115,000 6402 Data processing 4,339 5,122 7,540 8,000 7,100 6405 Minnesota Care 2% tax 15,340 17,920 19,000 16,000 16,000 6412 Cellular 6,597 8,282 7,800 8,000 8,000 6434 General Liab. insurance 6,531 6,634 6,634 6,634 6,634 6436 Vehicle Liab. insurance 7,843 7,967 7,967 7,967 7,967 6445 Postage 400 400 400 6450 Outside printing 599 699 1,150 1,000 1,000 6460 Subscription/memberships 75 75 325 325 325 6470 Training 31,232 50,432 49,560 35,000 43,000 6486 Travel 300 300 300 6492 Advertising 3,000 3,000 6505 Equipment maint. service 5,029 3,382 7,000 9,000 9,000 6508 Shop maint. service 5,568 11,984 10,000 9,000 6510 Vehicle maint. service 33,862 37,207 15,250 20,000 17,000 6560 Other contractual service 1,712 678 1,800 2,700 2,700
Total Other Services and Charges 260,675 283,859 251,326 240,326 237,426
CAPITAL OUTLAY 7120 Building 5,897 2,500 2,500 5,000 7140 Equipment 18,942 101,037 78,950 16,900 139,100
Total Capital Outlay 24,839 101,037 81,450 19,400 144,100
TRANSFER 7605 Equipment Acquistion 45,000 45,000 8,000 7605 General Fund 160,000 223,150 185,325 263,725 282,800
Total 1,323,868 1,621,766 1,654,281 1,618,636 1,753,480
303
Reader’s Notes:
304 Fund: Pioneer Manor Fund (5300)
The Pioneer Manor Fund accounts for the operation, maintenance, and repair of the City- owned 42-unit senior citizen housing facility. The City’s goal for Pioneer Manor focuses on providing a quality independent living environment at a reasonable cost without direct tax payer contribution.
Budget Activity:
The City attempts to maintain a delicate balance between providing a quality senior living environment, controlling operational costs, and maintaining an equitable rent structure. As the building continues to age, there are increasing costs for maintenance, such as painting (inside and outside), carpet replacement, appliance replacement, and issues with the heating and fire suppression systems. To address some of these building concerns, federal energy grants have been utilized in recent years for numerous energy efficiency renovations to the facility.
The City recognizes the importance of providing high quality management services to help the facility operate as efficiently and effectively as possible. Since the City does not employ staff with these specialized skills, the City hired Ebenezer Management Firm in 2009 to provide management oversight for the Pioneer Manor building. Ebenezer offers expertise in the field as they currently manage over 2,700 units in area facilities and provide innovative programming for seniors through their Life Long Learning Initiatives. Ebenezer maintains a good relationship between the City and the building tenants and keeps City staff time related to the operations at a minimum.
In 2012, City staff prepared a cost/benefit analysis of the debt issue and decided to refinance the debt issue to take advantage of savings associated with the record low interest rates available in the market. Even though this process reduced the Fund’s annual debt payment obligation for the remaining years of the issue, the fund’s annual debt service transfer will not follow the amortization schedule and remains at the established rate of $160,000 per year. The excess amounts transferred to the Debt Service Fund in current years will off-set the payment increases required by the schedule in future years. This process allows the Fund a consistent debt service budget allocation and assists in maintaining resident’s rent at an affordable level. The debt obligation will expire in 2023.
As the building continues to age, the City anticipates major replacement projects will be needed for the facility’s roof, attic, insulation and rain gutters. It is possible these structural items could qualify for federal grant funds through the Community Development Program. Funding for these projects was originally included in the 2016 Budget; however, an issue with the main lines and branch lines in the fire suppression system required a shifting of work priorities for the year. The fire suppression system repairs will be completed in 2016 and the 2017 Budget provides for replacement of the roof and related structural projects if grant funding can be secured.
The City reviews rental rates on a regular basis to ensure adequate revenues and funding is available to meet the projected operating and capital expenditures for the facility. Recognizing that senior citizens live on a limited budget each month, the City strives to maintain a stable rate structure with minimal increase. The last rental rate adjustment was effective July 1, 2015 a two percent adjustment anticipated in 2017.
305 Fund: Pioneer Manor Fund (5300)
Budget Activity (cont.):
This adjustment is recommended to ensure the facility’s capital replacements requirements are fully funded. The rental adjustments is being recommended even though social security recipients will realize an increase that is less than one percent.
The following schedule lists rental rates from 2011 through at least May 1, 2015. The facility’s caretaker occupies one two-bedroom unit.
Type of Unit No. of Units 2013 2014 2015 2016 2017 1 bedroom 23 $645 $655 $665 $665 $675 1 bedroom/den 3 690 700 710 710 725 2 bedroom 6 755 765 775 775 790 2 bedroom deluxe 10 800 810 825 825 840 Garage 20 50 52 54 54 55
Budget Summary:
The Revised 2016 Budget does not anticipate any major changes to operations during the year. The budget revisions in the Building Supplies account, Equipment Maintenance account and Building Maintenance account all relate to the required replacement or repairs of apartment appliances and the level of routine maintenance projects needed within the individual units. As mentioned above the shifting of capital project plans for the year allows for a reduction in the funds needed for major replacement projects for the building as a whole.
The 2017 Budget continues to recognize the need to replace or repair appliance units within the apartments. Roof, attic insulation, and gutter replacement is budgeted in 2017 and would occur if grant funding is allocated to the project.
Goals:
I. Continue to provide a quality senior facility for residents at affordable rental rates.
II. Implement a Resident Advisory Committee to help guide allocation of resources for facility improvements and/or community enhancement activities.
III. Continue providing social activities through management programming efforts.
IV. Receive monthly reports from management organization that includes, but is not limited to, resident events, apartment vacancies and the number of applications received.
306 Fund: Pioneer Manor Fund (5300
Performance Indicators: 2014 2015 2016 2017 Actual Budget Budget Actual Number of Unit-day vacancies per year 300 31 30 30
Number of resident events scheduled 340 225 225 225
307 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
PIONEER MANOR FUND FUND SUMMARY ( MODIFIED ACCRUAL )
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: 4975 Rents $371,165 $376,871 $371,500 $375,000 $381,000
Other Revenues 4604 Federal Block Grant Building Improvements 104,000 5350 Miscellaneous 3,445 3,071 2,500 2,500 2,500
Total Revenues 374,610 379,942 478,000 377,500 383,500
Expenditures: 325,512 314,879 444,270 405,170 464,020
Reserve for replacement 40,000 65,000 35,000 (75,000)
Total expenditures & reserves 365,512 379,879 479,270 405,170 389,020
Revenue Over (Under) Expenditures 9,098 63 (1,270) (27,670) (5,520)
Fund Balance January 1 63,806 72,904 72,634 72,967 45,297
Fund Balance December 31 72,904 72,967 71,364 45,297 39,777
Reserve Balance 135,000 175,000 210,000 240,000 240,000 Addition / Usage 40,000 65,000 35,000 (75,000)
Total reserves 175,000 240,000 245,000 240,000 165,000
308 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: ACCT. NO: Pioneer Enterprise Manor 5300 - 5302
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ SUPPLIES 6210 Office supplies 165 219 300 250 350 6240 Building supplies 8,619 8,980 10,500 12,950 14,000 6250 Other supplies 47 311 500 300 500 6255 Landscaping supplies 459 681 1,000 600 1,000 6295 Small tools 1,094 500 500 500
Total Supplies 9,290 11,285 12,800 14,600 16,350
OTHER SERVICES & CHARGES 6401 Professional services 46,826 47,029 48,100 47,000 48,700 6411 Telephone 1,995 2,085 2,200 2,200 2,200 6421 Water / Sewer 2,224 7,631 5,150 6,500 7,000 6422 Electric 14,110 12,931 14,300 14,000 14,700 6423 Natural gas 13,552 8,755 13,000 11,500 12,000 6434 General Liab. insurance 3,268 3,320 3,320 3,320 3,320 6445 Postage 22 23 250 50 50 6449 Inhouse printing 189 159 350 200 300 6487 Programs 736 797 1,000 1,400 1,600 6505 Equipment maint. service 587 1,706 800 1,700 2,800 6515 Building maint. service 43,237 33,703 50,000 37,500 50,000 6560 Other contractual svc 29,476 25,455 29,000 27,650 32,000
Total Other Services and Charges 156,222 143,594 167,470 153,020 174,670
OPERATING EXPENDITURES 165,512 154,879 180,270 167,620 191,020
CAPITAL OUTLAY 7120 Building 104,000 77,550 113,000 7140 Equipment
Total Capital Outlay 104,000 77,550 113,000
TRANSFER 7605 Debt Service Fund 160,000 160,000 160,000 160,000 160,000
Total Transfer 160,000 160,000 160,000 160,000 160,000
Total 325,512 314,879 444,270 405,170 464,020
309 Fund: License Bureau Fund (5350)
The License Bureau handles transactions for motor vehicle license plates, license renewal tabs, vehicle transfers, drivers licensing, picture identification cards, DNR game and fish licenses, and licenses for boats, snowmobiles, and all-terrain vehicles. The License Bureau, also known as the Deputy Registrar’s office, operates similar to a private business as revenues from user charges are used to cover the operational costs of the department. As a Deputy Registrar for the State of Minnesota, the department is required to submit daily reports of transactions processed to the State and transfer the applicable license fees to the State’s bank account.
In addition to these many services, the department also has a full-time Passport Clerk who offers residents the ability to complete passport applications and obtain passport photos.
Budget Activity:
Since the License Bureau Fund’s revenue is derived primarily from motor vehicle license fees, the City transfers the Fund’s profits to the Interim Construction Fund to assist in funding the City’s street reconstruction program. The 2016 ending fund balance will be greater than originally anticipated due to higher revenues received during the year. This increased fund balance will allow the annual License Bureau annual street construction contribution to remain at $375,000 annually through 2017.
State Statutes control the fees charged by the License Bureau. The current authorized rates that were put into effective on January 1, 2014 are as follows:
Transaction Type Current Rates Long Forms (Title Changes) $10.00 Tab Renewals 6.00 Drivers Licenses 8.00
The following schedule compares transactions to the financial results for each year.
Items 2013 2014 2015 2016 2017 Actual Actual Actual Budget Budget Transactions: Motor Vehicle: Counter 62,206 60,442 70,938 67,850 67,850 Dealer 26,020 27,750 23,342 27,930 27,925 Driver’s License 18,372 18,547 18,634 18,650 18,650 DNR 6,685 6,184 6,214 5,830 5,825 Game/Fish 969 845 648 530 525 Passports 2,292 1,955 2,088 2,415 2,475 Total 116,544 115,723 121,864 123,205 123,250
Revenues $903,202 $966,440 $1,003,489 $986,000 $910,000 Expenditures 545,664 575,570 586,285 628,546 658,517 Transfers 375,000 375,000 375,000 394,000 405,700
310 Fund: License Bureau Fund (5350)
Budget Activity (cont.):
Through the Passport Office, the City provides citizens with the ability to apply for or renew their passports. This service is intended to provide customers with a one-stop service center. Federal security regulations require that passport processing be physically separate from regular motor vehicle transaction operations to restrict personnel handling passports from conducting normal motor vehicle licensing renewals. Based upon the federal requirements, a separate and secure work offers space for a dedicated Passport Clerk to handle the passport service. The program is monitored to ensure the public service provided does not result in unreasonable financial commitment compared to revenue derived from the service.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget Assistant City Manager .30 .30 .30 License Clerks 8.50 7.60 8.55 9.30 9.30 Passport Clerk 1.00 1.00 .80 .80 .80 Total License Bureau 9.80 8.90 9.65 10.10 10.10
License Bureau Budget Summary:
As the City’s management works to improve overall staff efficiencies within departments and between departments, the License Bureau’s oversight responsibilities were shifted from the Assistant City Manager to the Assistant Finance Director position. In addition to the staffing change, a manner in which the fund is charged for the services is different. Previously, the Assistant City Manager’s time was recorded directly in the Fund’s Personal Services accounts; however, moving forward, the Fund will be adding a transfer to compensate the General Fund for the staff time of the Assistant Finance Director’s responsibilities within this fund.
A department adds a part-time clerk position to the staffing complement during 2016 to provide greater customer service to the higher volume of customers and transactions handled by the department.
The 2016 Revised Budget increases the worker’s compensation costs applied to the department. The expenditure increase represents the actual amount due from the department for its share of the worker’s compensation coverage costs. In previous years, the Employment Expense Fund subsidized a portion of the amount due to help keep department costs low.
The reduction in the 2017 Budget for Telephone costs anticipates the implementation of a Voice-Over Internet Protocol (VOIP) system in the beginning of the year. The system replaces a 20 year old digital telephone system and offers many improved features and efficiencies at a much lower cost.
311 Fund: License Bureau Fund (5350)
License Bureau Budget Summary (cont.):
The budget for the Subscriptions account decreases in 2016 as expenditures related to the Assistant City Manager’s position are moved to the City Manager’s budget with the change in staffing responsibilities. The account also experiences fluctuations as the Notary renewal costs are budgeted in the specific renewal years instead of including an allocation each year regardless if there is a renewal for that year.
The Equipment Maintenance account adjusts to the annual cost for the Catapult system, which is the software used to process all customer transactions.
Passport Budget Summary:
There are operational changes planned for this department during 2016 and 2017.
The Contractual Services account includes funding for scheduling software to assist in improving customer service and reducing wait times for walk in customers.
Capital Outlay:
The fund anticipates the following purchases through capital improvement expenditures and reserve fund usage:
Item 2016 2017 Cabinets, filing system units at desks, dividers $11,000
Goals:
I. Enhance relationship with local automobile dealerships by processing transactions electronically.
II. Work with State of Minnesota as a pilot office to develop new business operation plans for all license bureau offices.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Transactions processed per employee 7.47 7.45 7.60 7.60 hour
Passport transactions processed 1,955 2,088 2,415 2,475
312 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
LICENSE BUREAU FUND FUND SUMMARY ( MODIFIED ACCRUAL )
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: 4811 Deputy Registrar $891,941 $913,912 $845,000 $923,900 $885,000 4812 Passports 48,875 59,425 42,000 53,900 50,000 4814 Passport Photos / Fees 23,111 30,152 23,000 26,000 23,000 5350 Miscellaneous 2,513
Total Revenues 966,440 1,003,489 910,000 1,003,800 958,000
Expenditures: Operating - License Bureau 528,501 521,593 570,779 579,582 598,942 Construction Contribution 375,000 375,000 375,000 375,000 375,000 General Fund Contribution 19,000 30,700 Subtotal 903,501 896,593 945,779 973,582 1,004,642
Operating - Passport 47,069 64,692 57,084 58,664 59,575
Reserve (50,000)
Total Expenditures & reserves 950,570 961,285 1,002,863 1,032,246 1,014,217
Revenues Over (Under) Expenditures and reserves 15,870 42,204 (92,863) (28,446) (56,217)
Fund Balance January 1 232,914 248,784 235,216 290,988 262,542
Fund Balance December 31 248,784 290,988 142,353 262,542 206,325
Reserve: Balance Jan. 1 50,000 50,000 50,000 50,000 50,000 Additons Usage (50,000) Furniture & equipment Total reserve 50,000 50,000 50,000 50,000
313 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: DEPT. & DIV: ACCT. NO:
Enterprise Licensing 5350 - 5352
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 361,555 350,014 389,500 382,601 410,405 6117 Overtime-reg. employees 6,858 6,130 4,000 6,000 6,000 6119 Salaries-temp. employees 11,633 16,682 15,500 19,014 11,870 6122 PERA 27,303 27,601 30,403 30,035 32,121 6124 FICA/Medicare 28,640 28,338 31,289 31,183 32,763 6128 Insurance contrib. 45,936 46,458 48,808 48,939 51,143 6138 Worker's compensation 3,995 4,041 4,245 9,282 9,746 6146 Severance 3,121 2,286
Total Personal Services 485,920 479,264 526,866 527,054 556,334
SUPPLIES 6210 Office supplies 4,810 2,485 4,000 4,000 4,000 6220 Equipment supplies 144 487 600 400 300 6240 Building supplies 917 297 275 275 275 6250 Other supplies 1,299 3,485 1,375 1,670 1,375 6295 Small tools 75 635 375 175 375
Total Supplies 7,245 7,389 6,625 6,520 6,325
OTHER SERVICES & CHARGES 6401 Professional services 329 822 375 375 375 6402 Data processing 5,154 6,083 8,955 7,050 8,425 6411 Telephone 2,655 2,800 3,500 3,000 1,975 6422 Electric 1,767 1,527 1,900 1,700 1,700 6423 Natural gas 544 434 800 700 800 6434 General Lab. insurance 7,121 7,233 7,233 7,233 7,233 6445 Postage 2,956 2,264 3,000 2,600 3,000 6449 Inhouse printing 266 350 50 100 6450 Outside printing 98 30 150 75 150 6460 Subscriptions/memberships 855 1,519 1,175 600 900 6470 Training 864 29 950 750 750 6486 Mileage reimbursement 100 100 100 6492 Advertising 1,758 3,102 1,800 2,375 2,375 6505 Equipment maint. service 2,984 5,181 3,300 4,700 4,700 6515 Building maint. service 1,550 1,550 1,550 1,550 1,550 6560 Other contractual svc 2,301 2,366 2,150 2,150 2,150
Total Other Services and Charges 31,202 34,940 37,288 35,008 36,283
CAPITAL OUTLAY 7130 Furniture & equipment 4,134 11,000
Total Capital Outlay 4,134 11,000
Total Operating Expenditures 528,501 521,593 570,779 579,582 598,942
TRANSFERS 7605 Interim Construction Fund 375,000 375,000 375,000 375,000 375,000 7605 General Fund 19,000 30,700
Total Transfers 375,000 375,000 375,000 394,000 405,700
Total 903,501 896,593 945,779 973,582 1,004,642
314 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: DEPT. & DIV: ACCT. NO:
Enterprise Passports 5353
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 30,209 43,241 34,211 34,379 35,057 6117 Overtime-reg. employees 228 309 500 700 700 6119 Salaries-temp. employees 4,139 3,736 3,825 6122 PERA 2,015 3,050 2,603 2,635 2,682 6124 FICA/Medicare 2,341 3,333 2,972 2,970 3,030 6128 Insurance contrib. 4,176 4,176 4,387 4,256 4,447 6138 Worker's compensation 454 454 477 918 964
Total Personal Services 39,423 54,563 49,289 49,594 50,705
SUPPLIES 6210 Office supplies 4,061 4,896 3,750 3,650 3,650 6220 Equipment supplies 311 34 500 400 400 6250 Other supplies 33 92 100 200 200 6295 Small tools 400 400 400
Total Supplies 4,405 5,022 4,750 4,650 4,650
OTHER SERVICES & CHARGES 6401 Professional services 18 18 20 20 20 6411 Telephone 417 435 450 450 250 6445 Postage 2,004 2,079 2,200 2,600 2,600 6449 Inhouse printing 100 100 100 6450 Outside printing 131 6460 Subscriptions/memberships 140 6470 Training 23 6492 Advertising 531 540 550 550 6505 Equipment maint. service 150 150 6535 Other maint. service 275 550 550
Total Other Services and Charges 3,241 3,095 3,045 4,420 4,220
CAPITAL OUTLAY 7130 Furniture & equipment 2,012
Total Capital Outlay 2,012
Total 47,069 64,692 57,084 58,664 59,575
315
Reader’s Notes:
316 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
COMPARATIVE ANALYSIS OF FUND BALANCE INTERNAL SERVICE FUNDS
2014 2015 2016 2016 2017 ACTUAL ACTUAL BUDGET REVISED BUDGET
Revenues Reimbursements $ 2,788,284 $ 3,000,013 $ 3,103,075 $ 3,227,987 $ 3,196,910 Miscellaneous 78,529 188,425 45,000 76,350 91,350 Loan Repayments 33,000 36,500 38,500 38,500 214,750
Total Revenues 2,899,813 3,224,938 3,186,575 3,342,837 3,503,010
Expenditures Personal Services 611,538 664,844 694,918 681,512 620,607 Supplies 64,407 56,408 72,075 62,600 17,850 Other Services & Charges 136,498 62,889 65,162 61,902 43,287 Capital Outlay 4,649 Insurance Premiums 202,581 222,809 231,000 242,500 249,000 Insurance Claims 71,686 104,501 100,000 220,000 100,000 Employee Pensions 1,052,124 1,185,762 1,117,000 1,180,500 1,210,000 Insurance Benefits 585,745 648,384 713,500 670,500 698,500 Other Benefits 522,933 473,699 487,700 567,000 540,000 Transfers Out 110,000 150,000 110,000 225,000
Total Expenditures 3,252,161 3,529,296 3,631,355 3,796,514 3,704,244
Reserves (4,000) (2,000) (6,000)
Total Expenditures and Reserves 3,248,161 3,529,296 3,629,355 3,790,514 3,704,244
Revenues Over (Under) Expenditures and Reserves (348,348) (304,358) (442,780) (447,677) (201,234)
Fund Balance, January 1 4,235,538 3,887,190 3,501,894 3,582,832 3,135,155
Fund Balance, December 31 $ 3,887,190 $ 3,582,832 $ 3,059,114 $ 3,135,155 $ 2,933,921
317 2017 Internal Service Funds
Total Revenues $3,503,010
Charges for Services
Miscellaneous
Loan Repayments
Total Expenditures $3,704,244
Personal Services
Supplies
Other Services
Ins. Premiums
Transfers Out
Ins. Claims
Employee Pensions
Ins. Benefits
Other Employee Benefits 318 Internal Service Funds Revenue Trend Analysis $4,000,000
$3,500,000 Loan Repayments $3,000,000
$2,500,000
$2,000,000 Miscellaneous $1,500,000
$1,000,000 Reimbursements $500,000
$- 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual Actual 2011 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2016 Revised 319 Reader’s Notes:
320 Internal Service Funds Expenditure Trend Analysis $4,500,000 Transfers Out $4,000,000 Other Benefits $3,500,000 Ins. Benefits $3,000,000 Employee Pensions $2,500,000 Ins. Claims $2,000,000 Ins. Premiums $1,500,000 Capital Outlay $1,000,000 Other Services $500,000 Supplies $- Personal Services 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual Actual 2011 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget 2016 Revised 321 Fund: Insurance Fund (6000)
The Insurance Fund is used to account for property and liability insurance premiums, and losses related to the City’s property and liability deductible.
The City’s risk pool for property and liability coverage has established a deductible coverage of $25,000 per occurrence and a $100,000 aggregate level. Premium savings from this level of deductible have been set aside in the Insurance Fund to provide a revenue source for claims, which do not exceed the City’s deductible.
Revenue to cover the insurance payments is received from charges back to operating departments throughout the City.
The fund’s long-term objective is to increase its fund balance reserved for claims whereby the City could assume more risk, similar to a self-insurance program. The City is anticipating having $1.805 million dollar reserve on December 31, 2017.
The City will monitor insurance premiums and claims and adjust departmental charge backs to maintain a sufficient fund balance.
Activity:
The City incurred insurance claims during 2016 for public safety application totaling $50,000. The Water Treatment plant incurred a computer monitoring system failure which resulted in damages totaling approximately $70,000. The insurance coverage will cover losses exceeding its $25,000 deductible. It is anticipated that the insurance recovery totaling $45,000 will occur in early 2017.
Loan:
The Insurance Fund provided a $1 million loan to the Municipal Building Fund for partial financing of the YMCA renovation. The loan and repayment schedule was established by Resolution No. 10604 dated November 2009. The Insurance Fund is scheduled to be repaid according to the following schedule as of December 31, 2017.
Year Total Principal Interest Rate 2018 $237,500 $210,000 $27,500 4.20% 2019 235,000 215,000 20,000 4.40% 2020 242,000 230,000 12,000 4.60% 2021 178,000 170,000 8,000 4.80% Total 896,000 825,000 71,000
The Revised 2016 Budget reflects increased costs related to higher general liability insurance premiums and actual claims.
The 2017 budget anticipates a 2.8% premium liability increase.
322 Fund: Insurance Fund (6000)
The YMCA loan repayment schedule provides for a 2017 principal payment totaling $175,000. Based upon the fund’s sufficient fund balance, the fund will return $150,000 of the 2017 principal payment to the Marina Fund. The transfer will provide revenue to complete the Marina dock system replacement in 2017 without incurring any borrowing costs.
Long Term Objective:
The City’s goal is to build an adequate reserve to increase the insurance deductible amount with the intention of lowering the City’s overall insurance costs.
323 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
INSURANCE FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
REVENUES: $ $ $ $ $ Reimbursements 4819 General Fund 130,548 132,555 132,050 132,050 134,895 4819 Water Fund 54,836 55,700 54,850 54,850 54,850 4819 Sewer Fund 35,255 35,810 35,555 35,555 35,555 4819 Refuse Fund 3,921 3,983 3,960 3,960 3,960 4819 Sport Center Fund 16,203 16,458 16,455 16,455 16,455 4819 Ambulance Fund 14,374 14,601 14,525 14,525 14,525 4819 Pioneer Manor 3,268 3,320 3,250 3,250 3,250 4819 License Bureau 7,121 7,233 7,210 7,210 7,210 4819 Central Garage 2,875 2,920 2,845 2,845 4819 Engineering 6,248 6,347 6,300 6,300 6,300
Total Reimbursement 274,649 278,927 277,000 277,000 277,000
Other revenue 5360 Refund - Insurance dividend 31,436 38,732 5360 Reimbursements 17,834 30,000 5360 Insurance Claim Water Treatment 45,000 5322 Loan Principal Repayment 175,000 5323 Loan Interest Repayment 33,000 36,500 38,500 38,500 39,750
Total Revenues 339,085 371,993 315,500 345,500 536,750
EXPENDITURES: 6220 General supplies 523 1,500 750 1,500 6250 Other supplies 151 95 500 500 500 6460 Subscriptions 500 250 500 6470 Training 1,792 1,350 4,500 4,000 4,500 6560 Contractual services 600 2,000 1,000 2,000 Total Supplies 3,066 1,445 9,000 6,500 9,000
324 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
INSURANCE FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
EXPENDITURES (cont.) $ $ $ $ $
6401 Professional Services 6,000 6,000 6,000 6,000 6,000 6434 General Liability 159,904 178,097 185,000 197,000 202,000 6436 Auto Liability 36,677 38,712 40,000 39,500 41,000
Total Insurance Premiums 202,581 222,809 231,000 242,500 249,000
6560 Insurance Claims General 35,951 47,297 50,000 60,000 50,000 Auto 25,735 29,621 30,000 30,000 30,000 Sewer 15,928 20,000 10,000 20,000 Easement 10,000 11,655 Public Safety 50,000 20,000 Water Treatment 70,000 Total Insurance Claims 71,686 104,501 100,000 220,000 100,000
7605 Transfer Marina Dock system 150,000 Total Tansfers 150,000
Total Expenditures 277,333 328,755 340,000 469,000 508,000
Revenues Over (Under) Expenditures 61,752 43,238 (24,500) (123,500) 28,750
Fund Balance January 1 1,794,518 1,856,270 1,860,745 1,899,508 1,776,008
Fund Balance December 31 1,856,270 1,899,508 1,836,245 1,776,008 1,804,758
325 Reader’s Notes:
326 Fund: Employment Expense Fund (6200)
The Employment Expense Fund centralizes the reporting of employment–related expenses and benefit payments for all City employees. This fund includes expenses related to employee pensions (FICA and PERA), City contributions towards health, dental and life insurance, along with deferred benefit payments for employees who qualify to opt out of the health insurance coverage through the City. The worker’s compensation premium is also accounted for in this fund.
Worker’s Compensation:
The City has utilized the League of Minnesota Cities Retrospective Worker’s Compensation Rated Premium Option since 1986. This option allows the City to realize savings if worker’s compensation claims are minimal; however, if the City experiences significant claims, the City can be responsible for a significant share of those claims. Therefore sound reserves are essential.
The City has benefited overall when compared to the standard annual premium calculation. The Retrospective Premium option can result in significant cost/savings swings between years, depending upon the magnitude of worker’s compensation claims. Since the program’s inception in 1987 the City has saved nearly $495,000 or nearly 13% of the standard premium. The program has demonstrated the City can attain cost savings over a long period of time. To realize the program’s full potential the City needs to continue to commit to the long term program benefits rather than base decisions on annual results.
The City has incurred several workers’ compensation claims over the past several years which have significantly impacted the City’s retroactive premiums. The City sustained a $218,247 charge in 2013 and $170,078 in 2014 related to the workers compensation injuries incurring in late 2012 and 2013.
The retro rating savings have provided the resources whereby the City has sufficient reserves so that departmental charges required funding the worker’s compensation premiums without increasing charges to recover additional claim costs. The worker’s compensation departmental charge backs over the last several years had been reduced which allowed operating departments to benefit from lower worker’s compensation premiums. Departmental charge backs for the 2016 budget were adjusted to reflect actual costs being incurred by the City from insurance carrier for the actual cost of worker’s compensation.
The City continues to promote employee safety to reduce workers compensation injuries, which subsequently saves money on annual workers compensation insurance premiums.
327 Fund: Employment Expense Fund (6200)
Health Insurance Options:
The City’s Health Insurance Committee is composed of representatives from the various bargaining and non-bargaining groups who make recommendations concerning the City’s choice of insurance plans.
The Committee negotiated with the City’s current health insurance provider for coverage effective July 1, 2016. The City received a two year renewal bid which set the July1, 2016 renewal at a 5.00% increase and “capped” the July 1, 2017 renewal at 12.00%. While these rates seem high, the rates would still be lower than the premiums charged in 2011. The proposal effectively caps rates over the five year period (2011-2016) at an overall premium decrease of 9.22%.
The rate renewal is considered significant in that it continues a five year trend of insurance premium stability. Over the five-year period, health insurance rates have decreased 9.22% without any benefit coverage changes as follows:
Period Rate Change July 1, 2012 (6.00)% July 1, 2013 (8.08)% July 1, 2014 (10.14)% July 1, 2015 10.00% July 1, 2016 5.00% Net Change (9.22)%
A comparison of the health insurance cost over the five-year period for the most employee selected plan is as follows:
Plan Type June 1, 2011 June 30, 2017 Monthly Savings Single $ 471.09 $ 425.22 $ 45.87 Employee + 1 1,035.90 935.00 100.90 Multiple Dependents 1,317.03 1,188.74 128.29
Effectively City health insurance coverage costs on June 30, 2017 will be nearly 10.0% less than the costs on June 1, 2011. This is considered a major change when compared to previous years double digit premium increases and reduced coverage through higher deductibles.
The City contributes an established amount towards employee health insurance coverage each month. The City has adapted its contribution amounts so that no one coverage option (Single, Employee+1, or Family) has been disproportionately affected.
328 Fund: Employment Expense Fund (6200)
Health Insurance Options (cont.):
The City recognizes employees have varying health insurance needs and has designed contribution options from which the employee can choose based on individual medical and financial circumstances. Total monthly health insurance premiums vary considerably depending upon the plan option chosen by the employee. The amount the City pays for each employee will vary depending upon the level of insurance selected by the employee, the employee’s bargaining group contract and the lifestyle incentive achieved by the individual employee. The City has established a separate program designed to assist those employees who choose the High Deductible Plan and assume first dollar out-of-pocket medical deductible.
The program provides for a direct City contribution into the employee’s Health Savings Account.
The City also offers a deferred insurance plan whereby employees providing proof of insurance through another group plan can opt out of the City’s health insurance plan and receive a payment to their deferred insurance / compensation account in lieu of the City’s contribution toward a health insurance premium. Nearly 30% of the City’s workforce opts out of the City’s health insurance. The impact of this option on health insurance premiums continues to be monitored.
To encourage a healthy lifestyle by its employees, the City instituted a fitness and non- tobacco insurance contribution that increases the City’s contribution amount as employees demonstrate that they meet the City’s standards. This is applicable to all employees of the City whether they opt for insurance coverage or the deferred benefit plans through the City.
The City adopted a standard fitness test that is administered twice a year for interested employees to successfully complete in order to receive increased fitness insurance contributions. The City requires employees to sign an affidavit declaring they will not use tobacco products during the year in order to receive the increased non-smoking insurance contribution.
Employees can be compensated for one or both of the insurance incentive contribution plans. City contributions vary depending upon different bargaining units. Employees could receive an additional $110 per month towards insurance coverage if they meet both lifestyle incentives.
Overall member plan utilization and market forces will control future cost increases.
The City anticipates maintaining the basic insurance contribution while applying increased financial assistance to those employees meeting the fitness or lifestyle (non- smoking) program requirements.
329 Fund: Employment Expense Fund (6200)
Other Insurance:
Life insurance renewal resulted in premiums remaining unchanged. The City offers employees the option to participate in short-term and long-term disability insurance coverage. These rates remained unchanged from July 1, 2013 premiums. Dental insurance premium increased 2.50%.
Pension Benefits:
The City participates in the Public Employees Retirement Association (PERA), a statewide pension program administered and managed by the State Legislature. PERA contribution rates have been periodically adjusted to ensure the financial integrity of the funds. The contribution rates have remained unchanged since January 1, 2015 for the coordinated and police and fire pension plan and are as follows:
Coordinated Police/Fire Year Employee Employer Employee Employer January 1, 2015 6.50% 7.50% 10.80% 16.20%
Based upon current actuarial studies, employees and City contributions may be subject to additional increases. There is also the potential for the elimination of future retiree adjustments in response to projected PERA deficits. The City has no direct control or responsibility for PERA operations.
Coordinated members and the City contribution amounts towards employee retirement are as follows since January, 2015:
Type Employee Employer Total PERA 6.50 7.50 14.00 Social Security 6.20 6.20 12.40 Total 12.70 13.70 26.40
As the chart illustrates, between the PERA and Social Security contributions made by the employee and employer, over 26% of each dollar paid in wages is set aside for an employee’s retirement.
Insurance Fund Rebate:
Individual operating departments are assessed fees to reimburse costs associated with employee benefits. The Employment Expense Fund had benefited from lower than expected employee costs whereby the fund revenue exceeded expenditures.
330 Fund: Employment Expense Fund (6200)
Insurance Fund Rebate (cont.):
The 2016 and 2017 budgets recognize that over the last seven years, the General Fund contributions for employee insurance and benefits exceeded actual costs. The Employment Expense Fund is scheduled to refund the General Fund $110,000 in 2016 and $75,000 in 2017 as a rebate (transfer) for higher than necessary employment related charges. It is anticipated that the 2017 rebate / transfer will be the last year the Employment Expense Fund provides a contribution to the General Fund.
Budget Summary:
Workers compensation premium expense is expected to increase at a higher rate based upon increased incidents throughout 2017.
The 2017 Budget anticipates employee related expenses based upon a full complement of positions throughout the entire year. The budget also reflects increased City contributions towards employee insurance coverage.
The 2016 and the 2017 Budgets maintain the employee performance program. Employees may be eligible for additional employee benefits based upon performance or unique labor market situations after discussion with the City Council.
331 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
EMPLOYMENT EXPENSE FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET
REVENUES: $ $ $ $ $ Reimbursements 4819 General Fund 1,168,047 1,232,328 1,286,000 1,416,991 1,469,630 4819 Armory Fund 401 5,579 700 780 805 4819 Surface Water 57 148 800 995 1,035 4819 Econ. Develop 11,967 1,125 11,500 12,226 12,705 4819 Water Fund 74,800 74,149 81,000 90,252 93,700 4819 Sewer Fund 64,630 65,285 71,500 80,987 84,130 4819 Refuse Fund 7,497 15,132 7,700 7,998 8,280 4819 Sport Center Fund 61,951 58,329 67,000 71,523 74,150 4819 Ambulance Fund 137,440 180,810 198,000 240,428 249,040 4819 License Bureau 114,614 117,450 123,000 131,066 136,005 4819 Central Garage Fund 20,530 21,019 21,000 23,814 24,735 4819 Engineering 93,609 101,322 105,000 109,785 113,695 4819 H.R.A. Reimbursement 69,267 65,000
Total Reimbursement 1,755,543 1,941,943 2,038,200 2,186,845 2,267,910
4646 PERA 17,350 17,350 17,000 17,350 17,350 5360 Miscellaneous 9,429 10,952 8,000 9,000 9,000 5360 Worker's comp. reimburse. 20,314 103,557 20,000 20,000 20,000
Total Revenues 1,802,636 2,073,802 2,083,200 2,233,195 2,314,260
EXPENDITURES: Employee Pensions 6122 PERA - Defined Benefit 640,084 732,502 720,000 730,000 750,000 6123 PERA - Defined Contribution 9,306 21,384 22,000 20,500 21,000 6124 FICA 402,734 431,876 375,000 430,000 439,000
Total Employee Pensions 1,052,124 1,185,762 1,117,000 1,180,500 1,210,000
Insurance Benefits 6130 Health 443,299 524,253 517,000 530,000 555,000 6131 H.S.A. - Regular 21,884 28,178 26,000 32,000 34,000 6131 H.R.A. - Volunteer 60,000 6134 Dental 869 1,500 1,500 1,500 6132 Life 8,325 1,220 8,000 7,000 8,000 6136 Deferred Compensation 111,368 94,733 101,000 100,000 100,000
Total Insurance Benefits 585,745 648,384 713,500 670,500 698,500
332 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
EMPLOYMENT EXPENSE FUND FUND SUMMARY
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ Other Employee Benefits 6138 Worker's Compensation 276,402 345,000 355,000 380,000 400,000 6138 Worker's Comp Retro Rating 74,174 50,000 6144 Unemployment 4,138 17,752 15,000 15,000 15,000 6146 Severance Contribution 141,159 81,641 85,000 90,000 90,000 6560 Miscellaneous 27,060 29,306 32,700 32,000 35,000
Total Other Employee Benefits 522,933 473,699 487,700 567,000 540,000
Total Employee Expenditures 2,160,802 2,307,845 2,318,200 2,418,000 2,448,500
Transfer General Fund 110,000 150,000 110,000 75,000
Total Expenditures 2,160,802 2,417,845 2,468,200 2,528,000 2,523,500
Revenues Over (Under) Expenditures (358,166) (344,043) (385,000) (294,805) (209,240)
Fund Balance January 1 2,288,018 1,929,852 1,552,725 1,585,809 1,291,004
Fund Balance December 31 1,929,852 1,585,809 1,167,725 1,291,004 1,081,764
333 Fund: Central Garage Fund (6300)
Departmental Activities and Responsibilities:
The Central Garage Fund provides vehicle preventive maintenance, repair, and record keeping for City’s mobile equipment. The Central Garage budget includes the mechanic salary, 10% of the Public Works Superintendent salary, and 20% of the Public Works Office Clerk salary.
The City completed an analysis of the garage utilization that indicated that approximately 85% of the garages work was dedicated to the General Fund operating departments. Based upon the utilization data, creating internal billing statements along with tracking part purchasing which were overwhelming isolated to the General Fund, it became counter-productive to maintain the garage operation as an Internal Service Fund.
Significant resources were being allocated to track, charge back parts along with the mechanic’s work time.
In order to eliminate a duplication of paper and streamline the recording of the mechanics time, the Central Garage Fund is being closed effective December 31, 2016. The Central Garage operations will become an operating department of the General Fund effective January 1, 2017.
Departmental Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget PW Superintendent .10 .10 .10 .10 Mechanic 1.00 1.00 1.00 1.00 PW Office Clerk .20 .20 .20 .20 Total Central Garage 1.30 1.30 1.30 1.30
Budget Summary:
The fund operated on a self-supporting basis by charging departments directly for the cost of parts installed and direct labor on their equipment. Revenue projections are based upon a rate of $70.00 per hour for 2016.
The Revised 2016 Budget anticipates expenditures for vehicle parts to be $4,000 less than originally budgeted. The mechanics retirement in early 2016 resulted in decreased personnel costs totaling nearly $2,000.
334 Fund: Central Garage Fund (6300)
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Major equipment repairs completed this year (>$5,000) 4 3 3
Equipment or vehicle repairs that take 4 5 4 over 40 hours of work to complete
Number of work projects that are completed for non-Public Works related 130 125 125 departments
335 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
CENTRAL GARAGE FUND FUND SUMMARY ( MODIFIED ACCRUAL )
Fund closed to the the General Fund Effective December 31, 2016
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: $ $ $ $ $ 5360 Reimbursements General Fund Building Department 3,493 3,491 3,500 3,100 Police Department 10,131 10,107 9,700 6,600 Fire Department 8,484 11,737 12,675 11,250 Street Department 61,196 67,537 65,000 57,692 Snow Removal Department 22,549 15,126 9,500 7,100 Park Department 23,145 31,120 28,500 25,400 Total General Fund 128,998 139,118 128,875 111,142
Water Fund 2,592 2,837 6,000 5,300 Sewer Fund 10,718 11,200 9,000 7,900 Equipment Acquisition 10,000 Sport Center Fund 993 1,352 1,000 Ambulance Fund 5,568 11,985 10,000 8,800 Engineering Fund 423 1,552 2,200 Miscellaneous 299
Total Revenue 149,292 168,343 167,075 133,142
Expenditures: 165,318 160,001 181,999 177,163
Reserves (4,000) (2,000) (6,000)
Total expenditures & reserves 161,318 160,001 179,999 171,163
Revenue Over (Under) Expenditures & Reserves (12,026) 8,342 (12,924) (38,021)
Fund Balance January 1 41,705 29,679 24,907 38,021
Fund Balance December 31 29,679 38,021 11,983
Reserves 6,000 6,000 4,580
336 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: DEPT. & DIV: ACCT. NO:
Internal Service Public Works - Garage 6300 - 6302
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 76,406 77,904 87,310 83,535 6117 Overtime-reg. employees 166 255 500 500 6122 PERA 5,502 5,863 6,585 6,305 6124 FICA/Medicare 6,183 6,266 6,720 6,430 6128 Insurance contrib. 6,786 6,786 7,129 7,129 6138 Worker's compensation 2,104 2,104 2,209 4,530 6146 Severance pay 1,226 1,414
Total Personal Services 97,147 99,178 111,679 109,843
SUPPLIES 6210 Office supplies 95 106 100 100 6220 Equipment supplies 28,391 28,564 28,000 28,000 6230 Vehicle supplies 21,812 14,827 18,000 14,000 6240 Building supplies 540 308 500 500 6250 Other supplies 349 301 1,200 1,200 6274 Lubricants & additives 972 873 1,500 1,500 6290 Uniforms & clothing 466 438 700 700 6295 Small tools 595 601 1,600 1,600
Total Supplies 53,220 46,018 51,600 47,600
OTHER SERVICES & CHARGES 6401 Professional services 53 56 100 600 6422 Electric 5,474 5,773 5,500 5,700 6423 Natural gas 4,678 3,016 3,300 3,100 6434 General liability insurance 2,875 2,920 2,920 2,920 6445 Postage 36 24 50 50 6450 Outside printing 39 49 50 100 6460 Subscriptions 51 180 100 100 6470 Training 282 353 1,200 1,200 6505 Equipment repair services 3,000 3,000 6515 Building maint. service 364 246 400 400 6555 Equipment rental 6560 Contractual services 2,188 2,100 2,550
Total Other Services and Charges 13,852 14,805 18,720 19,720
CAPITAL OUTLAY 7140 Machinery & Equipment 1,099
Total 165,318 160,001 181,999 177,163
337 Fund: Engineering Fund (6320)
Department Activities and Responsibilities:
The Engineering Fund provides engineering design and construction administration services for the City infrastructure improvement projects to ensure continued, reliable service from the street, water, sanitary sewer, park systems and public buildings. In addition, it provides engineering review and assistance for projects proposed by property owners and developers, promotes the City’s surface water management program, and provides engineering expertise to all City departments, including the City Council. In circumstances where engineering services are provided by consultants, the work is supervised by the Engineering Department and charges are allocated to the relevant improvement project. This division also directs the City’s public works operations and maintenance function through the Director of Public Works.
The Engineering operations are responsible for generating appropriate billable charges to projects to justify their continuing operations. City construction projects, particularly street reconstruction, water improvements, and sewer improvements, will incur approximately 75% of the engineering charge-backs.
Department Staff:
2014 2015 2016 2016 2017 Actual Actual Adopted Revised Budget City Engineer 1.00 1.00 1.00 1.00 1.00 Assistant City Engineer 1.00 1.00 1.00 1.00 1.00 Engineering Tech. IV 1.00 1.00 1.00 1.00 1.00 Engineering Tech. III 2.00 2.00 2.00 2.00 2.00 Secretary 1.00 1.00 1.00 1.00 1.00 Total Engineering 6.00 6.00 6.00 6.00 6.00
Budget Summary:
In 2016, the department construction projects included mill over-lay, on projects 16-01 Bald Eagle and Fourth Street; 16-04 Linden Street; 16-06 Commerce and Willow; and 16-13 Buerkle Road. The department coordinated asphalt pavement management, street cracksealing and sealcoating, park renovation, and sanitary sewer lining projects.
The department also provided the engineering resources for removal of the Marina dock system and the acquisition of a state of the art 160 marina slip dock system. The dock system while order in 2016 is anticipated to be installed in the spring of 2017.
The revised 2016 budget reflects personal service decrease totaling $11,570 due to the elimination of summer temporary engineering personnel. Overall supplies decreased $2,975. Data processing costs ($860), postage ($400) and training ($2,900) decreased compared to the adopted budget.
338 Fund: Engineering Fund (6320)
Budget Summary (cont.):
The 2017 budget increases $50,393 compared to the revised budget. This increase results from personal service changes for 1) salary and benefit adjustments $17,579, 2) severance eligibility totaling $19,359, 3) inclusion of temporary services $12,000.
The Engineering Department 2017 anticipates a street reconstruction program incorporating street mill and overlay activity as a major component of the reconstruction program.
Capital Outlay Provided through the Equipment Acquisition Fund:
Item 2016 2017 Robotic Survey Station $ 33,000 $ GIS Software 9,000 GIS Development 30,000 35,000 Total 72,000 35,000
Goals:
I. Assist in Updating the Five-year Capital Improvement Program.
II. Initiate departmental data file as-built information data migration to computer data.
Performance Indicators:
2014 2015 2016 2017 Actual Actual Budget Budget Percent of department costs offset through allocation to projects at rate of 8% of 79% 78% 78% 78% construction cost
Miles of street improvements for the year 4.5 3.7 3.9 3.8
Capital projects construction costs (in millions 5.3 5.3 3.4 3.5 of dollars) administered by department
339 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET
ENGINEERING FUND FUND SUMMARY ( MODIFIED ACCRUAL )
CODE 2014 2015 2016 2016 2017 NO. ITEM ACTUAL ACTUAL ADOPTED REVISED BUDGET
Revenues: $ $ $ $ $ 5360 Reimbursements General Fund Street Department 25,000 25,000 25,000 27,000 28,000 Street Lighting Department 9,000 9,000 9,000 9,225 9,500 Snow Removal Department 8,100 8,100 8,100 8,600 8,900 Park Department 23,000 23,000 23,000 25,000 26,000 Total General Fund 65,100 65,100 65,100 69,825 72,400
Park Improvement Fund 8,000 15,000 15,000 20,475 21,600 Water Fund 24,700 24,700 24,700 24,700 26,000 Sewer Fund 31,000 31,000 31,000 31,000 32,000 Interim Construction Fund 460,000 445,000 485,000 485,000 500,000 HRA Tax Increment Fund 20,000 30,000
Total Revenue 608,800 610,800 620,800 631,000 652,000
Expenditures: 648,708 622,695 641,156 622,351 672,744
Total expenditures 648,708 622,695 641,156 622,351 672,744
Revenues Over (Under) Expenditures (39,908) (11,895) (20,356) 8,649 (20,744)
Fund Balance January 1 111,297 71,389 63,517 59,494 68,143
Fund Balance December 31 71,389 59,494 43,161 68,143 47,399
340 CITY OF WHITE BEAR LAKE, MN ANNUAL BUDGET FUNCTION: FUND: DEPT. & DIV: ACCT. NO:
Internal Service Engineering Public Works 6320 - 6322
SUMMARY OF EXPENDITURES
CODE 2014 2015 2016 2016 2017 NO. ITEMS ACTUAL ACTUAL ADOPTED REVISED BUDGET $ $ $ $ $ PERSONAL SERVICES 6105 Salaries-reg. employees 393,556 437,981 447,913 452,780 463,708 6117 Overtime - reg. employees 13,288 11,761 14,000 10,000 12,000 6119 Salaries-temp. employees 12,725 12,919 12,720 12,000 6120 Overtime - temp. employees 984 1,683 1,750 6122 PERA 29,647 34,136 34,645 34,710 35,680 6124 FICA/Medicare 30,147 33,142 36,445 35,405 37,310 6128 Insurance contrib. 31,320 31,320 32,904 32,904 34,385 6138 Worker's compensation 2,724 2,724 2,862 5,870 6,165 6146 Severance 19,359
Total Personal Services 514,391 565,666 583,239 571,669 620,607
SUPPLIES 6210 Office supplies 3,192 4,208 5,000 3,000 3,000 6220 Equipment supplies 1,221 802 500 500 500 6230 Vehicle supplies 600 2,200 2,000 1,500 6250 Other supplies 60 200 100 200 6272 Motor fuels 2,801 2,472 2,500 2,000 2,000 6280 Books & Periodicals 100 100 100 6290 Uniforms 4 154 250 250 250 6295 Small tools 243 1,309 725 550 1,300
Total Supplies 8,121 8,945 11,475 8,500 8,850
OTHER SERVICES & CHARGES 6401 Professional services 86,068 4,812 600 100 600 6402 Data processing 8,304 10,443 10,360 9,500 10,410 6411 Telephone 1,415 2,170 1,500 2,100 845 6412 Cellular phone 1,534 1,340 2,160 1,910 2,410 6434 General Liab. insurance 5,192 5,274 5,274 5,274 5,274 6436 Vehicle Liab. insurance 1,056 1,073 1,073 1,073 1,073 6445 Postage 3,690 3,320 3,000 2,600 2,700 6449 Inhouse printing 2,840 2,637 3,000 2,500 2,700 6450 Outside printing 104 476 400 400 400 6460 Subscriptions/memberships 747 224 775 725 475 6470 Training 5,326 5,649 6,100 3,200 7,800 6485 Travel 5,080 5,692 5,800 5,900 5,900 6505 Equipment maint. service 570 1,350 600 600 6508 Shop maint. service 422 1,552 2,200 3,000 6510 Vehicle repair service 3,422 2,750 3,200 2,000 6560 Other Contractual Service 298 100 100 100
Total Other Services and Charges 122,646 48,084 46,442 42,182 43,287
CAPITAL OUTLAY 7140 Equipment 3,550
Total Capital Outlay 3,550
Total 648,708 622,695 641,156 622,351 672,744
341
Reader’s Notes:
342 City of White Bear Lake, Minnesota
Statistical Section
This part of the City of White Bear Lake’s budget presents detailed statistical information that was originally provided in the 2015 Comprehensive Annual Financial Report. The following sections provide the reader with historical data that is intended to provide valuable trend information and insight into the City’s financial health.
Revenue Capacity
These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax.
Debt Capacity
The schedules in this section present information to help the reader assess the City’s current outstanding debt. They also assess the City’s ability to issue additional debt in the future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.
Operating Information
The schedules contain service and infrastructure data to help the reader understand how the City’s financial information relates to the services the City provides and the activities it performs.
343 City of White Bear Lake, Minnesota Assessed Tax Capacity and Market Value of Property Last Ten Fiscal Years
Real Property Personal Property
Assessed Assessed Levy Fiscal Tax Market Tax Market Year Year Capacity Value Capacity Value
2006 2007 $ 27,625,242 $ 2,359,565,910 $ 455,622 $ 60,501,690
2007 2008 29,185,244 2,357,519,288 454,350 60,449,213
2008 2009 28,964,179 2,421,999,645 452,118 62,102,555
2009 2010 27,966,642 2,318,041,440 420,296 59,436,960
2010 2011 26,122,322 2,191,275,486 440,313 37,895,914
2011 2012 23,638,933 1,969,224,043 467,304 34,055,757
2012 2013 21,941,998 1,967,835,949 488,011 34,031,751
2013 2014 22,166,306 1,984,183,927 495,853 34,314,473
2014 2015 23,397,317 2,103,140,198 495,867 36,371,702
2015 2016 24,164,855 2,171,653,627 540,072 37,556,573
Source: Ramsey County and Washington County
344 Total % Total Assessed of Assessed Tax Market Tax Capacity to Total Direct Capacity Value Market Value Tax Rate
$ 28,080,864 $ 2,420,067,600 1.16% 17.706
29,639,594 2,417,968,500 1.23% 16.524
29,416,297 2,484,102,200 1.18% 15.302
28,386,938 2,377,478,400 1.19% 16.520
26,562,635 2,229,171,400 1.19% 17.705
24,106,237 2,003,279,800 1.20% 19.940
22,430,009 2,001,867,700 1.12% 21.496
22,662,159 2,018,498,400 1.12% 21.102
23,893,184 2,139,511,900 1.12% 20.367
24,704,927 2,209,210,200 1.12% 19.675
345 City of White Bear Lake, Minnesota Property Tax Rates - Direct and Overlapping Governments Last Ten Fiscal Years
Tax Rates (Per $100 of Tax Capacity Valuation) (Per $100 of Market Valuation)
City Ind. School Other Fiscal General Debt District Ramsey Special Year Fund Service Capital Total No. 624 County Districts Total 2007 15.844 0.711 1.151 17.706 17.731 44.825 7.966 88.228 (A) 2007 0.116 0.116 2008 13.693 0.615 0.994 15.302 15.422 46.546 7.637 84.907 (A) 2008 0.213 0.213 2009 13.531 0.663 1.072 15.266 19.396 46.496 7.642 88.800 (A) 2009 0.174 0.174 2010 15.200 0.701 0.619 16.520 21.716 50.067 7.923 96.226 (A) 2010 0.191 0.191 2011 16.290 0.751 0.664 17.705 22.521 54.678 8.355 103.259 (A) 2011 0.241 0.241 2012 18.346 0.846 0.748 19.940 26.102 61.317 9.955 117.314 (A) 2012 0.248 0.248 2013 19.766 0.893 0.789 21.448 28.562 65.144 10.187 125.341 (A) 2013 0.264 0.264 2014 19.447 0.879 0.777 21.102 28.562 63.735 9.825 123.224 (A) 2014 0.273 0.273 2015 18.682 0.277 1.408 20.368 26.660 58.922 9.179 115.129 (A) 2015 0.240 0.240 2016 18.218 0.527 0.939 19.684 26.214 58.562 9.004 113.464 (A) 2016 0.235 0.235
(A) Voter approved referendums are levied against market value rather than tax capacity value of the taxing authority.
346 City of White Bear Lake, Minnesota Principal Property Taxpayers Current Year and Ten Years Ago
2015 2006
Percentage Percentage of Total City of Total City Tax Tax Tax Tax Capacity Capacity Capacity Capacity Taxpayer Value Rank Value Value Rank Value
Xcel Engery $ 574,364 1 2.43% 0.00% White Bear Woods Apartments 366,575 2 1.55% 196,875 4 0.70% Trane Corporation 246,482 3 1.04% 221,670 2 0.79% Sam's Retail 218,364 4 0.92% 175,092 6 0.62% White Bear Shopping Center 180,326 5 0.76% 0.00% Aspen Research 173,820 6 0.73% 160,964 9 0.57% Taylor Corporation 166,802 7 0.70% 181,250 5 0.65% Birch Lake Townhomes 148,856 8 0.63% 0.00% Cummins North Central 143,084 9 0.60% 159,250 10 0.57% The Boulders Senior Apartments 138,565 10 0.59% 0.00% Festival Foods 0 0.00% 169,252 7 0.60% K Mart Corporation 0 0.00% 231,250 1 0.82% Life Time Fitness 0 0.00% 164,056 8 0.58% White Bear Hills Shopping Center 0.00% 199,750 3 0.71%
Total 2,357,238 1,859,409
Total Tax Capacity of City 23,677,299 28,082,280
Source: Ramsey County
347 City of White Bear Lake, Minnesota Property Tax Levies and Collections For the Last Ten Fiscal Years
Current Percent Delinquent Levy Fiscal Total Tax of Levy Tax Year Year Tax Levy Collections Collected Collections
2006 2007 $ 4,927,000 $ 4,878,665 99.02% $ 28,869
2007 2008 4,927,000 4,796,048 97.34% 54,557
2008 2009 4,556,518 4,482,377 98.37% 44,646
2009 2010 4,666,000 4,247,804 (1) 91.04% 49,790
2010 2011 4,666,000 4,337,357 (1) 92.96% 35,702
2011 2012 4,666,000 4,614,571 98.90% 14,820
2012 2013 4,755,000 4,734,372 99.57% 89,755
2013 2014 4,755,000 4,606,934 96.89% (27,094)
2014 2015 4,845,000 4,684,862 96.69% 56,606
2015 2016 4,927,000 0.00%
(1) Tax collections reflect elimination of State market value credit aid totaling $224,832 in 2010 and $249,777 in 2011 being credited to residential property but being eliminated as a State reimbursement to the City. Property tax collections percentage would have been 95.9% in 2010 and 98.31% in 2011 if the State had remitted their obligation.
348 City of White Bear Lake, Minnesota Property Tax Levies and Collections For the Last Ten Fiscal Years
Total Outstanding Collections Delinquent Total as Percent Outstanding Taxes as Tax of Current Delinquent Percent of Collections Levy Taxes Current Levy
$ 4,907,534 99.60% $ 29,165 0.59%
4,850,605 98.45% 7,000 0.14%
4,527,023 99.35% 70,000 1.54%
4,297,594 92.10% 60,000 1.29%
4,373,059 93.72% 114,000 2.44%
4,629,391 99.22% 105,000 2.25%
4,824,127 101.45% 45,000 0.95%
4,579,840 96.32% 47,882 1.01%
4,741,468 97.86% 45,000 0.93%
- 0.00% 0.00%
349 City of White Bear Lake, Minnesota Ratios of Outstanding Debt by Type Last Ten Fiscal Years
Business-Type Governmental Activities Activities
Tax General Special Increment Fiscal Obligation Assessment Financing Year Bonds Bonds Bonds Revenue Bonds
2006 $ 1,425,000 $ 835,000 $ 4,850,000 $ 470,000
2007 1,295,000 710,000 4,540,000 365,000
2008 580,000 4,215,000 250,000
2009 445,000 3,845,000 130,000
2010 3,465,000
2011 3,070,000
2012 2,555,000 2,650,000
2013 2,555,000 2,195,000
2014 2,340,000 1,745,000
2015 2,125,000 1,280,000
Note: Details regarding the city's outstanding debt can be found in the notes to the financial statements.
350 City of White Bear Lake, Minnesota Ratios of Outstanding Debt by Type Last Ten Fiscal Years
Total Percentage Primary Personal of Personal Government Income Income Population Per Capita
$ 7,580,000 $ 1,154,294,589 0.66% 24,927 $ 304.09
6,910,000 1,145,144,637 0.60% 24,723 279.50
5,045,000 1,154,363,392 0.44% 24,776 203.62
4,420,000 1,197,326,364 0.37% 24,679 179.10
3,465,000 1,138,448,480 0.30% 23,797 145.61
3,070,000 1,199,083,236 0.26% 23,797 129.01
5,205,000 1,218,273,900 0.43% 23,820 218.51
4,750,000 1,286,899,744 0.37% 24,074 197.31
4,085,000 1,497,574,000 0.27% 24,100 169.50
3,405,000 1,347,975,564 0.25% 24,159 140.94
351 City of White Bear Lake, Minnesota Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years
General Market Percentage of Assessed Fiscal Obligation Value of Market Value Value of Year Bonds Property of Property Property
2006 $ 1,425,000 $ 2,214,507,100 0.06% $ 25,817,175
2007 1,295,000 2,420,067,600 0.05% 28,080,864
2008 2,417,968,500 0.00% 29,639,594
2009 2,484,102,200 0.00% 29,416,297
2010 2,377,478,400 0.00% 28,386,938
2011 2,229,171,400 0.00% 26,562,635
2012 2,003,279,800 0.00% 24,106,237
2013 2,001,867,700 0.00% 22,430,009
2014 2,018,498,400 0.00% 22,662,159
2015 2,139,511,900 0.00% 23,893,184
Note: Details regarding the city's outstanding debt can be found in the notes to the financial statements.
352 City of White Bear Lake, Minnesota Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years
Percentage of Assessed Value of Property Population Per Capita
5.52% 24,927 $ 57.17
4.61% 24,723 52.38
0.00% 24,776
0.00% 24,679
0.00% 23,797
0.00% 23,797
0.00% 23,820
0.00% 24,074
0.00% 24,100
0.00% 24,159
353
Reader’s Notes:
354 City of White Bear Lake, Minnesota Computation of Direct and Overlapping Bonded Debt and Comparative Debt Ratios December 31, 2015
Net General Obligation Percentage Amount Bonded Debt Applicable Applicable to Jurisdiction Outstanding to City Government
Direct Debt: Special Assessments $ 2,125,000 100.00% Tax Increment 1,280,000 100.00% Subtotal 3,405,000 Less: Amount to be Provided for by: Special Assessments (2,125,000) 100.00% Tax Increment (1,280,000) 100.00% Subtotal (3,405,000)
City of White Bear Lake 0 100.00% 0
Overlapping Debt: Ramsey County 182,481,609 4.85% $ 8,856,157 Washington County 110,348,777 0.16% 177,392 Independent School District #622 104,823,495 0.06% 62,760 Independent School District #624 86,429,711 33.67% 29,099,596 Independent School District #832 47,448,047 2.18% 1,035,322 Independent School District #916 82,519,177 8.10% 6,688,177 Metropolitan Council (2,984,607) 0.78% (23,280) Regional Transit District 119,070,893 0.86% 1,024,010 Total overlapping debt 730,137,102 46,920,134
Total direct and overlapping debt $ 730,137,102 $ 46,920,134
Source: Information obtained from Ramsey County and Washington County.
Note: Overlapping governments are those that coincide, at least in part, with the geopgraphic boundaries of the city. This schedule estimates the portion of the outstanding debt of those overlapping governements that is borne borne by the residents and businesses of White Bear Lake. This process recognizes that, when considering the city's ability to issue and repay long-term debt, the entire debt burden borne by the residents and business should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government.
355 City of White Bear Lake, Minnesota Legal Debt Margin Information Last Ten Fiscal Years
2006 2007 2008 2009
Debt limit $ 44,290,142 $ 48,359,370 $ 49,682,044 $ 47,549,568
Total net debt applicable to limit 1,276,600 817,416 - -
Legal debt margin $ 43,013,542 $ 47,541,954 $ 49,682,044 $ 47,549,568
Total net debt applicable to the limit as a percentage of the debt limit 2.88% 1.69% 0.00% 0.00%
Market value $ 2,208,426,900 Debt limit - 3.00% of market value (Note A) 66,252,807 Total bonded debt 3,405,000 Less (Note B) Tax Increment Bonds 1,280,000 Special Assessment Bonds 2,125,000 3,405,000 Total debt applicable - Legal debt margin $ 66,252,807
The debt limit percentage of market value was established at 3.00% beginning in fiscal year 2011.
Note A: M.S.A. Section 475.53 (Limit on Net Debt) "Subdivision 1. Generally, except as otherwise provided in Sections 475.51 to 475.75 to municipality, except a school district or a city of the first class shall incur or be subject to a net debt in excess of 3.00% of the market value of taxable property in the municipality. Note B: M.S.A. Section 475.51 (Definitions) "Subdivision 4. Net Debt means the amount remaining after deducting from its gross debt the aggregate of the principal of the following": 1. Obligations issued for improvements which are payable wholly or partly from the proceeds of special assessments levied upon property specially benefited thereby, including those which are general obligations of the municipality issung them, if the municipality is entitled to reimbursement in whole or in part from the proceeds of the special assessments. 2. Warrants or orders having no definite or fixed maturity. 3. Obligations payable wholly from the income from revenue-producing conveniences. 4. Obligations issued to create or maintain a permanent improvement revolving funds. 5. Obligations issued for the acquisition, and betterment of public water works systems and public lighting, hearing or power systems and of any combinations thereof, or for any combination thereof, or for any other public convenience from which a revenue is or may be derived. 6. Amount of all money and the face value of all securities held as a sinking fund for the extinguishment of obligations other than those deductible under this subdivision. 7. All other obligations which under the provisions of the law authorizing their issuance are not to be included in computing the net debt of the municipality.
356 2010 2011 2012 2013 2014 2015
$ 44,583,428 $ 64,046,034 $ 55,413,426 $ 60,099,952 $ 64,185,357 $ 66,252,807
------
$ 44,583,428 $ 64,046,034 $ 55,413,426 $ 60,099,952 $ 64,185,357 $ 66,252,807
0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
357
Reader’s Notes:
358 City of White Bear Lake, Minnesota Debt Payments to Maturity Schedule December 31, 2016
G.O. Tax Special Refunding Assessment Increment Total Bonds Bonds G. O. Description of 2012 of 2012 Bonds
Bonds payable $1,920,000 $1,140,000 $3,060,000 Future interest Payable 160,867 81,500 242,367
Totals 2,080,867 1,221,500 3,302,367
Payments to Maturity 2017 224,745 176,250 400,995 2018 218,265 173,150 391,415 2019 206,653 175,000 381,653 2020 204,802 171,800 376,602 2021 197,660 178,500 376,160 2022 190,310 175,100 365,410 2023 177,806 171,700 349,506 2024 170,208 170,208 2025 162,531 162,531 2026 154,787 154,787 2027 102,400 102,400 2028 70,700 70,700
Total $2,080,867 $1,221,500 $3,302,367
359 City of White Bear Lake, Minnesota Revenue Bond Coverage - Sports Center Last Ten Fiscal Years
Direct Net Revenue Fiscal Gross Operating Available for Year Revenue Expenses (A) Debt Service Principal
2006 $ 692,230 $ 537,803 $ 154,427 $ 105,000
2007 704,816 541,151 163,665 105,000
2008 693,151 569,307 123,844 115,000
2009 639,378 539,212 100,166 120,000
2010 645,821 528,746 117,075 130,000
2011 520,961 523,940 (2,979)
2012 437,210 587,463 (150,253)
2013 480,060 527,229 (47,169)
2014 569,141 572,887 (3,746)
2015 525,367 530,087 (4,720)
(A) Expenses exclude depreciation.
360 City of White Bear Lake, Minnesota Revenue Bond Coverage - Sports Center Last Ten Fiscal Years
Total Debt Interest Requirements Coverage
$ 21,917 $ 126,917 121.68%
17,875 122,875 133.20%
13,360 128,360 96.48%
8,365 128,365 78.03%
2,893 132,893 88.10%
361 City of White Bear Lake, Minnesota Demographic and Economic Statistics Last Ten Fiscal Years
Per Capita Ramsey County Fiscal Personal Personal School District Unemployment Year Population (1) Income Income (2) Enrollment (3) Rate (4)
2006 24,927 $ 1,154,294,589 $ 46,307 8,529 3.80%
2007 24,723 1,145,144,637 46,319 8,383 5.50%
2008 24,776 1,154,363,392 46,592 8,272 8.10%
2009 24,679 1,197,326,364 48,516 8,238 9.30%
2010 23,797 1,138,448,480 47,840 8,065 8.10%
2011 23,797 1,199,083,236 50,388 8,000 7.20%
2012 23,820 1,218,273,900 51,145 7,946 6.40%
2013 24,074 1,286,899,744 53,456 8,056 5.30%
2014 24,100 1,497,574,000 62,140 8,019 4.30%
2015 24,159 1,347,975,564 55,796 8,038 3.10%
Sources: (1) Metropolitan Council (2) U.S. Department of Labor (3) White Bear Lake Area School District. (4) Minnesota Department of Economic Development - Ramsey County rate Data tab Current Economic Highlights - - State and National Employement and Unemployment
362 City of White Bear Lake, Minnesota Principal Employment Industries Current Year and Ten Years Ago
2015 2006
Percentage Percentage Number of of Total City Number of of Total City Employer Employees Rank Employment Employees Rank Employment
Educational Services 2,312 1 20.16% 2,185 1 18.37% Health Care and Social Assistance Services 1,419 2 12.37% 1,307 3 10.99% Retail Trade Services 1,397 3 12.18% 2,061 2 17.33% Accommodation and Food Services 1,229 4 10.72% 1,167 4 9.81% Manufacturing 981 5 8.55% 946 5 7.95% Other Services (except Public Administration) 832 6 7.25% 750 6 6.31% Professional, Scientific and Technical Services 732 7 6.38% 541 8 4.55% Administrative, Support, Waste Management, Remediation 547 8 4.77% 613 7 5.15% Wholesale Trade Services ` 540 9 4.71% 363 10 3.05% Finance and Insurance Services 427 10 3.72% 404 9 3.40%
Total Industries Listed 10,416 10,337
Total City Employment 11,468 11,892
* The Minnesota Department of Employment and Economic Development report only lists 9 Industries for the 2004 information.
Source: Minnesota Department of Employment and Economic Development's website www.positivelyminnesota.com.
363 City of White Bear Lake, Minnesota Operating Indicators by Function/Program Last Ten Fiscal Years
Fiscal Year 2006 2007 2008 2009 Building Building permits issued 646 879 883 753 Other permits issued 1,338 1,255 1,334 1,161
Police Number of Calls for Service 13,732 14,705 14,322 14,169 Administrative Citations City 283 699 1,226 872 State Total 283 699 1,226 872 Fire Fire calls 168 235 212 141 Staged responses (Silent) 261 311 345 277 Rescue calls 79 68 73 70
Parks Reservations 266 279 242 261
Water Gallons pumped 1,084,778,000 997,995,500 993,721,000 976,543,000 Water main breaks 10 21 16 16
Refuse Accounts serviced each week 7,395 7,526 7,544 7,545
Ambulance Ambulance calls 2,336 2,544 2,598 2,618
License Bureau Motor Vehicle transactions 98,333 96,196 87,871 88,548 Drivers License transactions 18,931 18,578 18,679 17,981 DNR licenses 7,464 7,649 7,183 6,487 Game and Fish licenses 627 717 703 624
364 City of White Bear Lake, Minnesota Operating Indicators by Function/Program Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013 2014 2015
759 777 762 795 740 968 1,458 1,366 1,503 1,401 1,332 1,537
23,229 29,000 27,466 27,659 28,293 24,270
411 378 309 338 295 309 186 273 292 291 455 352 597 651 601 629 750 661
147 132 115 104 130 126 351 288 278 315 361 339 69 67 103 111 114 104
296 279 259 267 268 242
897,078,000 885,638,000 963,288,000 902,001,000 805,400,000 777,995,000 17 11 23 18 23 11
7,553 7,575 7,579 7,585 7,597 7,662
2,700 2,786 2,842 2,841 2,971 2,960
87,268 92,361 89,623 88,226 88,192 94,280 18,032 17,859 19,112 18,372 18,547 18,634 6,608 6,290 6,719 6,685 6,184 6,214 703 584 1,049 969 845 648
365 City of White Bear Lake, Minnesota Capital Asset Statistics by Function Last Ten Fiscal Years
Fiscal Year 2006 2007 2008 2009
Public Safety Police Stations 1 1 1 1 Patrol Vehicles 18 19 15 18 Fire Stations 2 2 2 2 Fire trucks (1) 6 6 6 6 Rescue boats with motors 2 2 3 3 Public Works Streets Miles 114.84 114.84 114.84 114.84 Street lights 515 515 515 515 Parks and recreation Public Docks (1) 10 11 11 11 Outdoor ice rinks 8 8 8 7 Playgrounds 10 10 10 9 Softball fields 13 13 13 13 Basketball court 2 2 2 1 Disc golf course 1 1 1 1 Sports Center Indoor ice rink 1 1 1 1 Racquetball courts 5 5 5 4 Water Miles of watermains 125.16 126.76 126.81 126.81 Fire hydrants 823 906 906 906 Water tower storage 5,000,000 5,000,000 5,000,000 5,000,000 Sewer Miles of storm sewers 46.64 47.27 48.04 48.80 Miles of sanitary sewers 120.36 120.36 120.36 120.36
Sources: Various city departments
Note: (1) StreetStreet milesmiles listedlisted onon thisthis reportreport inlcudesinlcudes City,City, County,County, MSA,MSA, StateState andand PrivatePrivate mileagemileage withinwithin the City limits. the City limits.
366 City of White Bear Lake, Minnesota Capital Asset Statistics by Function Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013 2014 2015
1 1 1 1 1 1 17 17 17 18 18 17
2 2 2 2 2 2 6 6 6 6 6 6 3 2 2 2 2 2
114.81 114.81 114.81 114.81 114.81 114.81 (1) 515 515 515 515 515 515
7 9 9 9 9 9 2 5 5 5 5 5 9 11 11 11 11 11 13 13 13 13 13 13 2 2 2 2 2 2 1 1 1 1 1 1
1 1 1 1 1 1 4 4 5 5 5 5
126.81 126.81 126.81 126.81 126.81 126.81 906 907 907 907 907 907 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
49.37 49.72 50.02 50.02 50.02 50.61 120.36 120.36 120.36 120.36 120.36 120.36
367 GLOSSARY OF TERMS
ACCOUNTING SYSTEM: The total set of records and procedures which are used to record, classify, and report information on the financial status and operations of an entity.
ACCRUAL BASIS OF ACCOUNTING: The method of accounting under which revenues are recorded when they are earned (Whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time or not).
AMORTIZATION: (1) The portion of the cost of a limited-life or intangible asset charged as an expense during a particular period. (2) The reduction of a debt by regular payments of principal and interest sufficient to retire the debt by maturity.
APPROPRIATION: An authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period.
ASSESSED VALUATION: A valuation set upon real estate or other property by a government as a basis for levying taxes.
ASSESSMENT: (1) The process of making the official valuation of property for taxation. (2) The valuation placed upon property as a result of this process.
ASSETS: Property owned by a government which has a monetary value.
BOND: A written promise to pay (debt) a specified sum of money (called principal or face value) at a specified future date (called the maturity date [s]) along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used for long-term debt.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them.
BUDGET DOCUMENT: The official written statement prepared by the budget office and supporting staff which presents the proposed budget to the legislative body.
BUDGET MESSAGE: A general discussion of the proposed budget presented in writing as a part of or supplement to the budget document. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the chief executive and budget officer.
CAPITAL ASSETS: Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.
CAPITAL IMPROVEMENTS BUDGET: A plan of proposed capital expenditures and the means of financing them. The capital budget is usually enacted as part of the complete annual budget which includes capital outlays. The capital budget normally is based on a capital improvement plan (CIP).
CAPITAL IMPROVEMENT PLAN (CIP): A plan for capital expenditures to be incurred each year over a fixed period of several future years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures.
CAPITAL OUTLAYS: Expenditures for the acquisition of capital assets.
368 CAPITAL PROJECTS: Projects which purchase or construct capital assets. Typically a capital project encompasses a purchase of land and/or the construction of a building or facility.
CASH BASIS: The method of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid.
CATV: Cable television
CITY CHARTER: Legal document which establishes the formal government and powers of the City.
COMMUNITY ORIENTED POLICING: Residents and Police Officers work together to promote safety in the City.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report of a government. If includes (a) the five combined financial statements in the combined statements-overview and their related notes and (b) combining statements by fund type and account group financial statements prepared in conformity with GAAP and organized into a financial reporting pyramid. It also includes supporting schedules necessary to demonstrate compliance with finance-related legal and contractual provisions, required supplementary information, extensive introductory material and a detailed statistical section.
CONDITIONAL/SPECIAL USE PERMIT: Those uses which may be appropriate or desirable in a zoning district, but require special approval because they may create problems such as excessive height or bulk, traffic congestions, strain on essential facilities and services, etc.
CONTINGENCY ACCOUNT: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for.
CPR: Cardiac Pulmonary Resuscitation
CPTED: Crime Prevention Through Environmental Design
DARE: Drug Abuse Resistance and Education
DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include: bonds, time warrants and interest.
DEBT SERVICE: Payment of interest and repayment of principal to holders of a government’s debt instruments.
DEBT SERVICE FUND: A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
DEFICIT: (1) The excess of an entity’s liabilities over its assets (See Fund Balance); (2) the excess of expenditures or expenses over revenues during a single accounting period.
DEPARTMENT: A distinct division of an organization having a specialized function and personnel.
DEPRECIATION: (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence; (2) that portion of the cost of capital asset which is charged as an expense during a particular period.
EMS: Emergency Medical Services
369 ENTERPRISE FUND: (1) A fund established to account for operations finance and operated in a manner similar to private business enterprises. In this case, the governing body intents that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.
EXPENDITURES: Where accounts are kept on the accrual or modified basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purchases are made.
FINES & FORFEITS: A sum of money imposed or surrendered as a penalty.
FISCAL DISPARITIES: A distribution of 40% of the growth in commercial and industrial properties within the seven-county metropolitan area since 1971.
FISCAL YEAR: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations.
FULL FAITH AND CONCEPT: A pledge of the general taxing power of a government to repay debt obligations (typically used in reference to bonds).
FUND: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives.
FUND BALANCE: The excess of funds assets over its liabilities. A negative fund balance is sometimes called a deficit.
GENERAL FUND: The fund used to account for all financial resources, except those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS: When a government pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (GO) bonds. Sometimes the term is also used to refer to bonds which are to be repaid from taxes and other general revenues.
GENERAL OBLIGATION REVENUE BONDS: Intended to be paid first from the revenues of the enterprise fund. They are backed by the full faith, credit and taxing power of the City.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP): Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. The primary authoritative body on the application of GAAP to state and local governments is the GAAP.
G.I.S.: Geographic Information System
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): The authoritative accounting and financial reporting standard-setting body for government entities.
GOVERNMENTAL FUNDS: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities-except those accounted for in proprietary funds and fiduciary funds. Under current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects.
370 GRANT: A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments. Grants are usually made for specified purposes.
HOMESTEAD AND AGRICULTURAL CREDIT AID (HACA): A property tax relief program that replaced the former homestead credit program and the agricultural credit program. HACA is tied to class rate reductions for certain classes of property.
HRA: Housing and Redevelopment Authority
HVAC: Heating, Ventilation, Air Conditioning system
INFRASTRUCTURE: The basic facilities, equipment, services and installations needed for the growth and functioning of a community. Includes roads, bridges, curbs and gutters, streets and sidewalks, drainage systems and lighting systems.
INTERGOVERNMENTAL REVENUES: Revenues form other governments in the form of grants, entities, shared revenues or payments in lieu of taxes.
INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department of agency to other departments or agencies of a government, or to other governments, on a cost- reimbursement basis.
IUOE LOCAL 49: International Union of Operating Engineers
LEGAL DEBT LIMIT: The maximum amount of outstanding gross or net debt legally permitted.
LEGAL DEBT MARGIN: The legal debt limit less outstanding debt subject to limitation.
LEGISLATIVE: Having the power to create laws.
LEVY: (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government.
LOCAL GOVERNMENT AID (LGA): A state government revenue sharing program for cities and townships that is intended to provide an alternative to the property tax. LGA is distributed through a formula based on tax base, population, population decline, age of housing and the percent of market value classified as commercial or industrial.
LOGIS: Local Government Information Systems Association. A consortium of twenty-three Minnesota cities providing computer services to members under the governing of its members.
MARKET VALUE: An assessor’s estimate of what property would be worth on the open market if sold. The market value is set on January 2 of the year before taxes are payable.
MARKET VALUE CREDIT AID: A state government obligation to pay a certain portion of residential property tax. Homes valued at $76,000 or less receives a $304 state credit. The credit decreases $9 for $10,000 increase in market valuation. The credit is eliminated on homes valued at more than $413,000.
MODIFIED ACCRUAL BASIS: The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and revenue earned.
371 MATURITIES: The dates on which the principal or stated value of investments or debt obligations mature and may be reclaimed.
OBJECT OF EXPENDITURE: Expenditure classification based upon the types or categories of goods and services purchased. Typical objects of expenditure include:
- personal services (salaries and wages); - contracted services (utilities, maintenance contracts, travel); - supplies and materials; and, - capital outlay.
OBJECTIVE: Serving as a goal; being the object of a course of action.
OPERATING BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for the calendar year and the proposed means of financing them (revenue estimates).
OPERATING EXPENSES: Proprietary fund expenses related directly to the fund’s primary activities.
OPERATING TRANSFER: Routine and/or recurring transfers of assets between funds.
ORDINANCE: A formal legislative enactment by the government body of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality to which it applies.
PERA: Public Employees Retirement Association
PERFORMANCE INDICATORS: A quantitative or qualitative measurement of activity.
POLICY: A set of guidelines used for making decisions.
PRE-EMPTIVE DEVICES: Radio frequency controlled traffic light on emergency vehicles.
PROGRAM: Group activities, operations or organizational units directed to attaining specific purposes or objectives.
PROPRIETARY FUNDS: Account for government’s ongoing organizations and activities that are similar to those often found in the private sector. All assets, liabilities, equities, revenues, expenses and transfers relating to the government’s business and quasi-business activities are accounted for through proprietary funds. The GAAP used are generally those applicable to similar businesses in the private sector and the measurement focus is on determination on net income, financial position and changes in financial position. Includes enterprise and internal service funds.
RESERVES: Assets kept back or saved for future use or special purpose.
RESIDUAL EQUITY TRANSFER: Non-recurring or non-routine transfers of assets between funds.
RETAINED EARNINGS: An equity account reflecting the accumulated earnings of the government’s proprietary funds (those funds where service charges will recover costs of providing those services).
REVENUE: The term designates an increase to a fund’s assets which: - does not increase a liability (e.g., proceeds from a loan); - does not represent a repayment pf an expenditure already made; - does not represent a cancellation of certain liabilities; and - does not represent an increase in contributed capital.
372 REVENUE ESTIMATE: A formal estimate of how much revenue will be earned from a specific revenue source for some future period; typically, a future fiscal year.
SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties.
SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes.
TAX CAPACITY: A valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes. The assessor determines the estimated market (resale) value of the property. This value is converted to tax capacity by a formula specified in state law.
TAX CAPACITY RATE: The property tax rate which is based on the taxes levied as a proportion of the property value. A tax rate of 18.751% produces $18.75 of taxes on each $100 of tax capacity that a property is valued at.
TAX LEVY: The total amount to be raised by general property taxes for the purposes stated in the resolution certified to the County Auditor.
TAXES: Compulsory charges levied by a government to finance services performed for the common benefit.
TRIAD: Local senior citizens group working with police officers to promote safety in their daily lives.
TRUTH IN TAXATION: The “taxation and notification law” which requires local governments to set estimated levies, inform taxpayers about the impacts, and hold a separate hearing to take taxpayer input.
VARIANCE: A relaxation of the terms of the zoning ordinance where such variance will not be contrary to the public interest and where, owing to conditions peculiar to the property and not the result of the actions of the applicant, a literal enforcement of the ordinance would result in unnecessary and undue hardship.
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Reader’s Notes:
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