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HomeMy WebLinkAbout9A - 2010 City Budgets and Final 2010 Property Tax Levy /~ P RIO <oo~ ~ (f..., ~ 4646 Dakota Street S.E. \ U ~ Prior Lake, MN 55372-1714 \\, ~INNESO~~ t'r'J CITY COUNCIL AGENDA REPORT MEETING DATE: AGENDA #: PREPARED BY: AGENDA ITEM: DISCUSSION: DECEMBER 21, 2009 9A Jerilyn Erickson, Finance Director CONSIDER APPROVAL OF RESOLUTIONS ADOPTING 2010 PRIOR LAKE BUDGETS AND CERTIFYING FINAL 2010 CITY OF PRIOR LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION AND AMENDING THE 2009 WATER AND SEWER FUND BUDGET. Introduction The purpose of this agenda item is twofold. First, the Council is asked to consider approval of the 2010 budgets for the City of Prior Lake's General Fund and Enterprise Funds and to determine the City's final 2010 property tax levy for certification to the Scott County Department of Taxation office. Second, a resolution is included which would amend the 2009 Water and Sewer Fund budget to change the proration of salaries. Historv The Council has held four Workshops (June 1 & 29, August 3, and November 16) this year to discuss the challenges presented in developing the 2010 budget. The discussions have focused on anticipated reductions in development-related revenues (Le. building permits, plan check fees, etc.) and interest earnings, unallotments from the State for Market Value Homestead Credit Aid, personnel costs, inflationary pressures on fuel, supplies, and utilities and increases in debt service payments for infrastructure reconstruction and facilities. The challenge for 2010 was filling a projected gap of approximately $1 million due to these revenue shortfalls and projected expenditure increases. On September 8, 2009 the City Council approved the preliminary budgets for the General Fund and Enterprise Funds and the initial levy under Resolution 09-124 with a proposed property tax levy increase of approximately 2.0%. It was announced at the September 8, 2009 meeting and included in the meeting minutes that a public hearing would be held on December 7,2009 at which the 2010 budget and levy would be discussed and which would allow for citizen input. Following individual parcel mailings, the truth-in-taxation (TNT) hearing was then conducted on December 7,2009. Four citizens attended the TNT hearing. An additional 10 to 12 residents came to the Council meeting but upon hearing that the discussion was to be centered around budgets and taxation versus property valuation, those residents left the council chambers to meet with the Scott County Assessor, Mike Thompson, who was stationed in the lobby. The minutes from the TNT hearing are part of this agenda packet if the City Council wishes to refer to them. Following the TNT hearing, the Council further discussed some of the issues raised during the public hearing such as the intent of the 2% property tax increase, use of fund balance reserves, etc. Council directed staff to prepare a resolution that reflected the budgets as they were presented and a 2% www.cityofpriorlake.com Phone i9,5~Ja41. 9~O~d. F~.952.fl4i7.4Z45 property tax increase. Enclosed for city council information is a table showing the increase in debt service levy of $171,956 which is for bonds previously issued for street reconstruction, facilities, and park improvements. This debt service levy, together with a $10,000 levy increase for the Revolving Equipment Fund and a $20,000 levy programmed for the park replacement matrix make up the total additional tax levy of approximately $200,000. Some of the strategies utilized to address the 2010 budget challenges are directly related to the strategies implemented to address the 2009 revenue shortfalls. A report was presented to the City Council on June 15, 2009 that outlined the reductions to the 2009 General Fund budget. One such strategy was allocating a portion of the salaries and benefits of the Public Works Director and an Engineering Technician from the General Fund to the Water and Sewer Fund. The 2009 budget was not formally amended for any of the reductions presented in order for City management staff to maintain the flexibility to reinstate a specific expenditure in the event that revenues exceeded the conservative estimates used to reduce the budget. As a housekeeping item to assist with the City's annual financial close, the Council is asked to consider a budget amendment resolution for the reallocation of salaries and benefits in the Water and Sewer Fund budget. Current Circumstances The 2010 General Fund budget submitted for your consideration totals $12,120,546 which includes necessary taxing for general operating expenditures, capital outlay and debt service levies. The 2010 budget reflects measures taken to contain personnel costs, reduce expenditures, refine the overhead allocation, and to reduce the contingency reserve. The specifics of each of the strategies undertaken have been presented at the budget workshops, a budget presentation at the October 19, 2009 council meeting, as well as the TNT public hearing. The 2010 Enterprise Fund budgets submitted for your consideration are as follows: Water & Sewer Fund Water Quality Fund Transit Fund $ 5,576,734 443,367 1,144,473 u~ 7,164,574 Total Highlights of the proposed Enterprise Fund budgets include the following major infrastructure projects: o Test wells o Meter replacement program o Street reconstruction watermain replacement o Street resurfacing project D CR12 sewer improvements D Inflow and infiltration improvements o Outlet box and channel improvements D Pond maintenance o Shoreland restoration o Eagle Creek Transit Station o JARC grant bus purchase FINANCIAL IMPACT: The proposed General Fund budget of $12,120,546 represents a DECREASE of $356,428 or 2.86% from the 2009 budget. The proposed Enterprise Fund budgets, $7,164,574, represent an increase of $740,942 or 11.53% above the 2009 budget. The budget reflects a planned use of fund balance reserves as a funding source. The Enterprise Funds support our water and sewer utilities, water quality and transit systems. The proposed property tax levy represents an increase of $197,631 or 2.00% above the 2009 levy. The levy is comprised of the following elements: PurDose General levy Referendum debt levies EDA building bond levy Revolving equipment fund levy CI P special debt levies Total Proposed Property Tax Levy Amount $7,020,503 1,084,899 605,000 260,000 1,108,784 $10,079,186 The purpose of the $200,000 or 2% increase is as follows: . $170,000 - Debt service on bonds previously issued for street reconstruction, facilities, and park improvements . $ 10,000 - Revolving Equipment Fund . $ 20,000 - Park Matrix During this past year, Prior Lake property owners experienced valuation adjustments ranging from a 2% increase to a 30% decrease. The additional cost associated with a 2% levy increase is in the range of $18-$23 for the average-valued home experiencing valuation changes in the -19% to +2% range. A 2010 budget overview has been included with this agenda report. The overview reflects the dollar and percentage changes for both the property tax levy and the budgets being considered for final adoption. The 2009 budget amendment being considered would allow for allocating 50% or approximately $85,000 of the personnel costs for the Public Works Director and an Engineering Technician to the Water and Sewer Fund budget. This is consistent with the allocations programmed in the proposed 2010 budgets. ALTERNATIVES: The following alternatives are available to the City Council: 1. Approve Resolution Adopting 2010 Prior Lake Budgets and Certifying Final 2010 City of Prior Lake Property Tax Levy to Scott County Department of Taxation. 2. Approve Resolution Amending the 2009 Water and Sewer Fund Budget. 3. Amend Resolution according to specific Council changes. RECOMMENDED MOTION: Alternatives 1 & 2. Staff would recommend that the City Council approve the resolutions as submitted. The final property tax levy amount must be certified to the Scott County Department of Taxation Office no later than 5 working days after December 20th (December 28, 2009) as prescribed by Minnesota statute. RESOLUTION ADOPTING 2010 PRIOR LAKE BUDGETS AND CERTIFYING FINAL 2010 CITY OF PRIOR LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION Motion By: Second By: WHEREAS, The City Council of the City of Prior Lake conducted a Truth in Taxation public hearing on December 7, 2009 pursuant to state requirements; and WHEREAS, The City Council hereby adopts the following 2010 budgets; and General Fund Water & Sewer Fund Water Quality Fund Transit Fund Total $ 12,120,546 5,576,734 443,367 1,144,473 $ 19,28~~g_ WHEREAS, The property tax levy by tax base approved for payable year 2010 is as follows; and T ax Capacity Based Levy Market Value Based Referenda Levy Total $ 8,994,287 1,084,899 _ $ 10,0..1~Jt86 ~-,.__.~ WHEREAS, The property tax levy approved for payable year 2010 is for the following purposes: General Purposes Revolving Equipment Fund Debt Service Total $ 7,020,503 260,000 2,798,683 ~JO,079,186 WHEREAS, The City of Prior Lake's General Fund operating budget tax levy is hereby equivalent to $8,710,402; and WHEREAS, WHEREAS, The Revolving Equipment Fund levy amount is $260,000; and The Special debt levies account for an additional tax levy of $1,108,784 of which the Scott County cooperative agreement appropriation of $159,784 for CSAH 82 is included. NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, MINNESOTA as follows: 1. The recitals set forth above are incorporated herein. 2. That the proposed tax levy be distributed upon the taxable property in said City for the following purposes in payable 2010: www. cityC?fpriorlak~ 'S()ffi Phone 952.447.9800 / Fax 952.447.4245 PurDose Amount * For General City Purposes $ 7,020,503 * Revolving Equipment Fund 260,000 * G.O. Improvement Bonds 2001 (Frog Town) 55,000 * G.O. Improvement Bonds 2004 (Breezy Point) 158,000 * G.O. Improvement Bonds 2005 (Fish Point) 100,000 * CSAH 82 Improvement Appropriation 2006 159,784 * G.O. Street Reconstruction Bonds 2007 182,000 * G.O. Improvement Bonds 2008 (Brooksville I) 91,000 * G.O. Improvement Bonds 2009A (Brooksville II) 139,000 * G.O. Improvement Refunding Bonds 2009B 224,000 * G.O. Building Bonds 2005 (EDA) 605,000 ** Fire Hall Referendum Bonds 2008 (Refunding) 186,000 ** Park Referendum Bonds 1997 688,019 ** Fire Station Referendum Bonds 2006 210.880 Total... $ 10,079,186 Note: Single starred funds shall be spread over the entire consolidated City of Prior Lake. Note: Double starred funds represent market value based referendum taxes and shall be spread over the entire consolidated City of Prior Lake. Note: All other bond issues have sufficient fund balances to cover debt requirements. PASSED AND ADOPTED THIS 21st DAY OF DECEMBER, 2009. YES NO Haugen Erickson Hedberg LeMair Millar Haugen Erickson Hedberg LeMair Millar Frank Boyles, City Manager R:\Council\2009 Agenda Reports\12 21 09\2010 Budget Tax Levy - Resolution SLP.doc RESOLUTION 09-xx RESOLUTION AMENDING THE 2009 PRIOR LAKE WATER AND SEWER FUND BUDGET WHEREAS, WHEREAS, WHEREAS, WHEREAS, Motion By: Second By: The City Council received a report on June 15, 2009 which outlined the strategies to be utilized to meet the revenue shortfalls for 2009; and The 2009 budgets were not formally amended for any of the reductions or reallocations presented in order for City management staff to maintain the flexibility to reinstate a specific expenditure in the event that revenues exceeded the conservative estimates used to reduce the budget; and As a housekeeping item to assist with the City's annual financial close, the Council is asked to consider a budget amendment for the reallocation of salaries and benefits to the Water and Sewer Fund Budget in an amount of $85,000; and This allocation is consistent with the allocations programmed in the proposed 2010 budgets. NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, MINNESOTA as follows: 1. The recitals set forth above are incorporated herein. 2. The 2009 Water and Sewer Fund budget is amended to reflect an additional $85,000 in personnel costs due to the reallocation of salaries and benefits. PASSED AND ADOPTED THIS 21st DAY OF DECEMBER, 2009. YES NO Haugen Erickson Hedberg LeMair Millar Haugen Erickson Hedberg LeMair Millar Frank Boyles, City Manager www.cityofpriorlake.com Phone 952.447.9800 / Fax 952.447.4245 CITY OF PRIOR LAKE FUTURE TAX LEVY ANALYSIS ~~~~~~~~nding ) I FUND # 542 543 545 546 547,J. 550 551 555 1999 2000 2001 2002 2003 2004 2005 2008 SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED YEAR TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY ~ ~ ~ ~ ~ ~ ~ ~ MV MV MV Fire Scott Station No.1 County 2008A 2006 SCHEDULED COUNTY/CITY TAX LEVY TAX LEVY (+) (+) Changed to current year + 5% City Hall Park Fire Street 556? I EDA Lease Rev Ref Station No.2 Recon 2009 2005 2005A 200M 20078 SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY (+) (+) (+) (+) (+) GRAND TOTAL EXISTING TAX LEVY SCHEDULE A PRIOR LAKE FUTURE ESTIMATED TAX LEVIES "'Based on Transportation Plan adopted as part ofCIP on 07/20/2009 SCHEDULE A GRAND TOTAL EXISTING & EST. FUTURE EST. FUTURE TAX LEVY TAX LEVIES Change 2009 39,000.00 65,000.00 55.000.00 55,000.00 100,000.00 157,000.00 100,000.00 91,000.00 0.00 660,206.00 213,355.00 179,970.00 166,053.00 159,023.00 2,626,727.00 2,626,727.00 2009 2010 0.00 55,000.00 0.00 224,000.00 158,000.00 100,000.00 91,000.00 688,019.00 210,880.00 182,000.00 186,000.00 159,784.00 2,659,683.00 2,798,683.00 171,956 2010 2011 55,000.00 0.00 168,000.00 158,000.00 100,000.00 91,000.00 703,682.00 213,680.00 182,000.00 188,000.00 155.195.00 2,634,557.00 3,025,557.00 226,874 2011 2012 0.00 170,000.00 158,000.00 100,000.00 91.000.00 727,244.00 216,280.00 182,000.00 189,000.00 155,757.00 2,624,281.00 3,287,281.00 261,724 2012 2013 111,000.00 158,000.00 100,000.00 91,000.00 753,169.00 223,680.00 182,000.00 190,000.00 156,119.00 2,614,968.00 3,551,968.00 264,687 2013 2014 158,000.00 101,000.00 91,000.00 786,112.00 220,680.00 182,000.00 156,282.00 2,360,074.00 3,537,074.00 (14,894) 2014 2015 101,000.00 91,000.00 680,000.00 820,475.00 227,680.00 182,000.00 156,245.00 2,258,400.00 1,417,000.00 3,675,400.00 138,326 2015 2016 91,000.00 695,000.00 856,750.00 239,280.00 182,000.00 155,972.00 2,220,002.00 1,664,000.00 3,884,002.00 208,602 2016 2017 91,000.00 710,000.00 792,750.00 235,030.00 182,000.00 160,571.00 2,171,351.00 1,904,000.00 4,075,351.00 191,349 2017 2018 91,000.00 725,000.00 240,780.00 1,056,780.00 2,114,000.00 3,170,780.00 (904,571) 2018 2019 740,000.00 246,105.00 986,105.00 2,390,000.00 3,376,105.00 205,325 2019 2020 760,000.00 256,005.00 1,016,005.00 2,491,000.00 3,507,005.00 130,900 2020 2021 775,000.00 265,200.00 1,040,200.00 2,239,000.00 3,279,200.00 (227,805) 2021 2022 785,000.00 268,675.00 1,053,675.00 1,967,000.00 3,020,675.00 (258,525) 2022 2023 800,000.00 276,475.00 1,076,475.00 1,693,000.00 2,769,475.00 (251,200) 2023 2024 820,000.00 293,600.00 1,113,600.00 1,453,000.00 2,566,600.00 (202,875) 2024 2025 835,000.00 299,600.00 1,134,600.00 1,213,000.00 2,347,600.00 (219,000) 2025 2026 855,000.00 304,925.00 1,159,925.00 966,000.00 2,125,925.00 (221,675) 2026 2027 875,000.00 314,575.00 1,189,575.00 726,000.00 1,915,575.00 (210,350) 2027 2028 890,000.00 323,325.00 1,213,325.00 516,000.00 1,729,325.00 (186,250) 2028 2029 915,000.00 326,175.00 1,241,175.00 240,000.00 1,481,175.00 (248,150) 2029 2030 333,350.00 333,350.00 0.00 333,350.00 (1,147,825) 2030 2031 339,625.00 339,625.00 0.00 339,625.00 6,275 2031 2032 0.00 0.00 (339,625) 2032 2033 0.00 0.00 2033 2034 0.00 0.00 2034 39,000.00 65,000.00 165,000.00 55,000.00 773,000.00 947,000.00 702,000.00 910,000.00 15,621,120.00 6,788,407.00 6,088,960.00 1,635,970.00 919,053.00 1,414,948.00 36,124,458.00 26,300,000.00 62,424,458.00 ESTIMATED TAX LEVY------> ADD: 20.00% FACTOR ROUNDING FACTOR --------> $2,100,000.00 $2,265,000.00 $2,280,000.00 $2,000,000.00 $2,000,000.00 $2,057,000.00 $2,000,000.00 $1,750,000.00 $2,520,000.00 $2,718,000.00 $2,736,000.00 $2,400,000.00 $2,400,000.00 $2,468,400.00 $2,400,000.00 $2,100,000.00 $2,520,000.00 $2,720,000.00 $2,740,000.00 $2,400,000.00 $2,400,000.00 $2,470,000.00 $2,400,000.00 $2,100,000.00 2009 2010 2011 2012 2013 2014 2015 2016 2017 EST. SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED SCHEDULED YEAR TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY TAX LEVY 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 139,000.00 139.000.00 139.000.00 139,000.00 139,000.00 139,000.00 139,000.00 139,000.00 139,000.00 139.000.00 252,000.00 252,000.00 252,000.00 252,000.00 252,000.00 252,000.00 252,000.00 252,000.00 252,000.00 252,000.00 272,000.00 272,000.00 274,000.00 272,000.00 274,000.00 240,000.00 272,000.00 274,000.00 240,000.00 272,000.00 274,000.00 240,000.00 272,000.00 274,000.00 240,000.00 272,000.00 274,000.00 240,000.00 272,000.00 274,000.00 240,000.00 272,000.00 274,000.00 240,000.00 272,000.00 274,000.00 240,000.00 274,000.00 240,000.00 240,000.00 240,000.00 240.000.00 240.000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 247,000.00 247,000.00 247,000.00 247,000.00 247,000.00 247,000.00 247,000.00 247,000.00 247,000.00 247,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 210,000.00 210,000.00 210,000.00 210,000.00 210,000.00 210,000.00 210,000.00 210,000.00 210,000.00 210,000.00 OIBUDGE1\2010IProperty Taxes\201O Property Tax Projections - 2009.12.14 . Debt Levies-Updated 1,390,000.00 2,520,000.00 2,720,000.00 2,740,000.00 2,400,000.00 2,400,000.00 2,470,000.00 2,400,000.00 2,100,000.00 $2,300,000.00 $2,000,000.00 $0.00 $2,760,000.00 $2,400,000.00 $0.00 $2,760,000.00 $2,400,000.00 $0.00 $20,752,000.00 $24,902,400.00 $24,910,000.00 GRAND TOTAL EST. FUTURE TAX LEVY 2018 2019 2020 SCHEDULED SCHEDULED SCHEDULED TAX LEVY TAX LEVY TAX LEVY 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00 0.00 139,000.00 391,000.00 663,000.00 937,000.00 1,177,000.00 1,417,000.00 1,664.000.00 1,904,000.00 2,114,000.00 2,390,000.00 2,491,000.00 2,239,000.00 1,967,000.00 1,693,000.00 1,453,000.00 1,213,000.00 966,000.00 726,000.00 516,000.00 240,000.00 0.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 2,760,000.00 2,400,000.00 0.00 26,300,000.00 Page 1 of 1 12/14/2009 FINAL ADOPTION 12.21.2009 City of Prior lake 2010 Proposed Budget Budgeted Funds Total General Water & Sewer Water Quality Transit Enterprise Budgeted Fund Fund Fund Fund Funds Funds Revenues I Sources Property Taxes Levy - Tax Capacity $ 7,625,503 $ $ $ $ $ 7,625,503 Levy - Market Value 1,084,899 1,084,899 MVHC Aid (227,546) (227,546) Special Assessments Licenses & Permits 269,975 269,975 Fines & Forfeits 182,000 182,000 Intergovernmental 1,327,667 444,661 444,661 1,772,328 Charges for Services 1,382,131 4,619,188 425,000 90,000 5,134,188 6,516,319 Other Revenues 150,917 100,000 100,000 250,917 Bond Proceeds Transfers 325,000 325,000 Total Revenues I Sources $ 12,120,546 $ 4,719,188 $ 425.000 $ 534,661 $ 5,678,849 $17,799,395 Expenditures I Uses Employee Services $ 6,489,913 $ 1,200,157 $ 148,942 $ 88,317 $ 1,437,416 $ 7,927,329 Current Expenditures 3,472,133 2,532,781 69,425 775,520 3,377,726 6,849,859 Capital Outlay 308,900 24,000 24,000 332,900 Capital Improvements 765,000 225,000 280,636 1,270,636 1,270,636 Subtotal $ 10,270,946 $ 4,521,938 $ 443,367 $ 1,144,473 $ 6,109,778 $ 16,380,724 Transfers to other funds General Fund $ $ 325,000 $ $ $ 325,000 $ 325,000 Maintenance Building 181,807 181,807 181,807 Treatment Plant 457,989 457,989 457,989 Equipment Fund 90,000 90,000 90,000 Park Equipment Fund 100,000 100,000 Debt Funds 1,680,600 1,680,600 Contingency 69,000 69,000 Subtotal $ 1,849,600 $ 1,054,796 $ $ $ 1,054,796 $ 2,904,396 Total Expenditures I Uses $ 12,120,546 $ 5,576,734 $ 443,367 $ 1,144,473 $ 7,164,574 $19,285,120 Change in Fund Balance $ $ (857,546) $ (18,367) $ (609,812) $ (1,485,725) $ (1,485,725) 2010 Proposed Property Tax levy I Property Taxes Change 09 - 10 2009 2010 Amount Percent Levy - Tax Capacity Budgeted Funds: General Fund - Operating $ 7,004,828 $ 7,020,503 $ 15,675 0.22% General Fund - Debt $ 586,120 $ 605,000 $ 18,880 3.22% Non-Budgeted Funds: Debt Service Funds 1,000,993 1,108,784 107,791 10.77% Equipment Fund 250,000 260.000 10,000 4.00% $ 8,841,941 $ 8,994,287 $ 152,346 1.72% Levv - Market Value - General Fund 1,039,614 1,084,899 45,285 4.36% Total Levv $ 9,881,555 $ 10,079,186 $ 197.631 2.00% 2010 Proposed Budget Comparisons Total General Water & Sewer Water Quality Transit Enterprise Budgeted Fund Fund Fund Fund Funds Funds 2010 Total Expenditures I Uses 12,120,546 5,576,734 443,367 1,144,473 7,164,574 19,285,120 2009 Total Expenditures I Uses 12,476,974 5,191,706 421,806 810,120 6,423,632 18,900,606 Change 2009 to 2010 ($) (356,428) 385,028 21,561 334,353 740,942 384,514 Change 2009 to 2010 (%) -2.86% 7.42% 5.11% 41.27% 11.53% 2.03% Page 10f2 12/1512009 FINAL ADOPTION 12.21.2009 City of Prior Lake 2010 Proposed Budget Non-Budgeted Funds Debt Revolving Maintenance Treatment Park Equip Service Equipment Building Plant Fund Non-Budgeted Budgeted Total Funds Fund Fund Fund (NEW) Funds Funds Funds Revenues I Sources Property Taxes Levy - Tax Capacity 1,108,784 260,000 1,368,784 7,625,503 8,994,287 Levy - Market Value Referendum 1,084,899 1,084,899 MVHC Aid (227,546) (227,546) Licenses & Permits 269,975 269,975 Fines & Forfeits 182,000 182,000 Intergovernmental 1,772,328 1,772,328 Charges for Services 6,516,319 6,516,319 Other Revenues 250,917 250,917 Transfers 1,680,600 90,000 181,807 457,989 100,000 2,510,396 325,000 2,835,396 Total Revenues I Sources 2,789.384 350,000 181.807 457.989 100,000 3.879.180 17,799,395 21,678.575 Expenditures I Uses Employee Services 7,927,329 7,927,329 Current Expenditures 6,849,859 6,849,859 Capital Outlay 332,900 332,900 Capitallmprovements 1,270,636 1,270,636 Subtotal 16,380,724 16,380,724 Transfers to other funds General Fund 325,000 325,000 Maintenance Building 181,807 181,807 Treatment Plant 457,989 457,989 Equipment Fund 90,000 90,000 Park Equipment Fund 100,000 100,000 Debt Funds 1,680,600 1,680,600 Contingency 69,000 69,000 Subtotal 2,904,396 2,904,396 Total Expenditures I Uses 19.285.120 19,285.120 ChanQe in Fund Balance 2,789,384 350,000 181,807 457,989 100,000 3,879,180 (1,485,725) 2,393,455 Page 2012 12/1512009