HomeMy WebLinkAbout11 09 2015 2016 Budget/Tax Levy Discussion O PRio4
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4646 Dakota Street SE
Prior Lake, MN 55372
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CITY COUNCIL WORKSHOP AGENDA REPORT
MEETING NOVEMBER 9, 2015
DATE:
AGENDA # 2
ITEM:
PREPARED DON URAM, FINANCE DIRECTOR
BY: CATHY ERICKSON, FINANCE MANAGER
TOPIC: 2016 BUDGET/TAX LEVY DISCUSSION
DISCUSSION: Introduction
The purpose of this workshop is to present to the Council for discussion purposes
the final proposed 2016 budget.
History
On August 24, 2015 the Council held a workshop to discuss the preliminary 2016
budget. A preliminary 2016 budget and property tax levy were prepared and pre-
sented at the September 28, 2015 council meeting and adopted. The budget
schedule calls for the City Council to review the proposed 2016 budget this even-
ing. Final budget adoption is scheduled for December 14, 2015 following a public
hearing.
A copy of the September 28 agenda report is attached for your reference.
The Council adopted preliminary 2016 budgets in the amount of$29,733,649 and a
preliminary 2016 tax levy of$11,590,275 as shown in the table below:
2016 Property Tax Levy Comparison
Change 15-16
Property Taxes 2015 2016 Amount Percent
Levy -Tax Capacity
General Fund -Operating $ 7,071,730 $ 7,609,706 $ 537,976 7.6%
General Fund- Debt n/a
Debt Service Funds 1,877,863 2,340,850 462,987 24.7%
Revolving Equipment Fund 250,000 400,000 150,000 60.0%
Facilities Management Fund - n/a
$ 9,199,593 $10,350,556 $1,150,963 12.5%
Levy Market Value-General Fund 1,035,493 1,084,719 49,226 4.8%
Levy - Economic Dev Authority 159,000 ', 155,000 (4,000) -2.5%
Total Levy $10,394,086 $11,590,275 $1,196,189 11.5%
Current Circumstances
As a part of the regular budget review process, Staff has reviewed the original
budget requests and funding sources and has refined them as follows (detail
shown on Exhibit "A"):
1) Updated health insurance contributions to reflect a two percent increase (vs
15% originally) in the insurance premium;
2) Reduced new trail funding from $100,000 to $50,000 (Parks).
3) Reduced Comprehensive Plan Update funding from $50,000 to $25,000
and eliminated $5,000 for Master Planning (Community Development).
4) Updated other expenditures based on current 2015 activity.
5) Increased revenues in Charges for Services (recreation) by $12,500, Inter-
governmental (grant revenue) by $12,500, and Licenses and Permits (build-
ing and liquor) by $38,375.
The proposed budget also includes the addition of a Police Officer and a Mainte-
nance Worker that was discussed at the August 24 workshop.
Police Officer
For the police officer, a July 1 addition was examined along with adding that officer
earlier in the year to accomplish field training for the new hire and have them on
their own by July 1. This is important since summer is our busiest time of year for
police calls. To accomplish this the officer would need to start by April 1. The de-
partment has had two officer retirements in the past month. Both officers that re-
tired were at the top step of the pay range. The department is in the process of hir-
ing two replacements, both of which will come in at the bottom step. The salary
savings for next year will be approximately $74,000 in these two positions. Starting
the officer in April will cost approximately $59,000.
Maintenance Worker
There has been incremental degradation of service over the last ten years as infra-
structure has been added without the addition of resources. Preventative mainte-
nance activities have been postponed and a backlog of repairs has accumu-
lated. More critical is the availability of staff during winter maintenance opera-
tions. Supervisors and key staff are being used to accomplish our current services
levels which were decreased last year in the winter maintenance policy. The pro-
posed changes to the general fund budget includes funding of one half of the re-
quested position which was anticipated to start July 1. The 2016 Sewer Fund
budget includes savings of$34,500 from the elimination of an administrative posi-
tion which would allow funding of the Maintenance Position starting January
1. Funding this position for the full year would allow us to have better coverage
during winter events, but also allow the department to complete other backlogged
winter maintenance activities. To ensure balance of our maintenance staffing
across the three funding sources (streets, water, and sewer) this position would be
fully funded out of the General Fund Streets budget in 2017.
The revenue and expenditure changes noted above have been incorporated into
Exhibit "B" which is the overview of all budgeted funds. The second page of Exhibit
"B" includes the following:
• Property tax comparisons;
• Expenditure comparisons;
2
• All funds expenditure comparison with the 2015 original and amended
budgets;
• General Fund expenditure comparison with the 2015 original and amended
budgets;
Exhibit "C" provides a summary of the 2016 proposed revenues and expenditures
from the 2014 actual, the 2015 original, and the 2015 amended budgets.
Exhibits "D" and "E" provide a line-by-line comparison of the 2016 proposed reve-
nues and expenditures from the 2014 actual, the 2015 original, and the 2015
amended budgets.
The tax levy Staff recommends to provide services to our growing community while
properly retiring debt and continuing our infrastructure improvement efforts is
9.81% greater than 2015. The Council approved a maximum tax levy of 11.51% at
the September 28, 2015 council meeting. This amount cannot be increased.
After these adjustments, the 2016 tax levy increase is created by the following five
elements:
iArA- mr�5.,
TC $537,976 $436,574 $101,402 I�::
General Fund 4.20%
Debt Service $462,987 $462,987 4.45%
Rev E•ui• Fund 150,000 75,000 75,000 0.72%
EDA Fund (4,000 (4,000) (0.04%)
General Fund MV 49,226 49,226 0.47%
Total $1,196,189 $1,019,787 ($176,402) 9.8%
If the Council chooses to further reduce the proposed levy, following are some op-
tions to consider:
1) Use General Fund reserves;
2) Increase Revenues;
3) Reduce funding of long-term plans.
IMPACT ON GENERAL FUND RESERVES
Staff is in the process of preparing financial projections for year-end 2015. It ap-
pears at this very preliminary stage that no use of general fund reserves will be re-
quired in 2015. If that holds true for the remainder of the year, fund balance as a
percent of the proposed 2016 budget would equal about 43.5%. A $100,000 de-
crease in fund balance would equal about a 0.5% reduction. Using reserves as a
means to reduce the 2016 tax levy will lower the reserve percentage within the
range of 40% to 50% but and depending upon amount would still be compliant with
the CFMP.
The following table provides an estimate of the pressures already in place for 2017
from long-term planning documents adopted, prior debt issued, and modest infla-
tion:
3
lad" ° r�" '*
CIP—2017 tax levy to support debt $479,000 4.8%
contem•lated for 2016 •ro.ects;
Equipment Replacement Plan— $275,000 2.7%
•lanned increase in 2017;
Debt—planned increase in debt service $77,000 0.7%
lev for existin• debt;
Estimated increase from inflation $350,000 3.5%
wa•es, su•'lies, materials, etc.
ESTIMATED TOTAL $1,181,000 11.7%
Items that have not been quantified but need to be considered include any addi-
tional resources needed to meet the demands generated from a growing commu-
nity, if 2016 revenues are lower than anticipated, or if 2016 expenditures are higher
than anticipated?
INCREASED REVENUES
Special Assessments
At the Council Work Session on August 24 the council asked staff to consider not
only potential decreases in expenditures for the 2016 Budget, but also present pos-
sible revenue sources. Outside of fees for service, one of the more impactful reve-
nue possibilities is the expansion of how the city uses assessments for pavement
management projects. This idea was also discussed at the most recent Special As-
sessment Work Group meeting held on October 20. In response to some interest in
pursuing this option, Public Works Director Katy Gehler has prepared a memo (at-
tached) describing the option of using special assessments both for rehabilitation
and for mill and overlay projects for the Council to consider. This process could
reduce the required levy by $200,000 to $400,000 annually depending on the size
and number of projects.
Building Inspections
Prior Lake Staff have been brainstorming efforts to reduce the impact of a tax levy
increase. Recently, the City began using a time tracking software which building
permit categories can be sorted by the time allocated to permits and plan re-
view. Staff has performed an evaluation of the building permit fees collected in
comparison with our time tracking. The review has found that fees charged for res-
idential remodeling and residential addition permits do not cover the City expenses
for these permits. All other types of permits are covering the time allocated to their
issuance, inspection, and closure of. Staff has also performed a review of the fees
which Prior Lake charges with those of surrounding communities. This review
found that fees Prior Lake charges for additions and remodeling is in the mid-range
of those charged by other comparable cities.
Based on this review, Staff is recommending that fees associated with additions
and remodeling permits be raised to cover costs for inspections and administra-
tion. If the City Council is supportive of this initiative, Staff will prepare a memo
outlining specific fee changes to be incorporated into the 2016 fee schedule discus-
sion. Staff recommends that the fee is incrementally increased over a two year pe-
riod rather than one large change in 2016. One negative outcome of this fee in-
crease would be that more property owners may elect to complete work without
permits. Based on similar number of permits for each year, this adjustment to
4
building permit fees would generate approximately $25,000 more in year one and
$50,000 in year two. The first year fee increase of$25,000 is included in the 2016
proposed budget.
REDUCTION IN FUNDING OF LONG-TERM PLANS
The City Council and Staff have been proponents of long-term strategic planning
and funding for the maintenance and replacement of assets including infrastruc-
ture, facilities, vehicles, equipment, etc. Separate funds have been established for
vehicles/equipment and facilities due to the fluctuations in the associated expendi-
tures. The City Council and Staff have incrementally increased the funding in each
of these funds in an attempt to get it to a level that is consistent with the long-term
needs.
The 2016 General Fund budget includes $50,000 (originally $100,000) to begin
funding trail, sidewalk, and boardwalk replacements. The City Council could de-
cide to eliminate this expenditure for 2016, but as with any delay in funding, it puts
pressure on future funding.
Conclusion
Bottom line, the following general points can be made about the 2016 proposed
budget and tax levy:
➢ Proposed total tax levy increase is $1,019,787 or 9.8%
• A reduction of$176,402 (1.7%) from the levy proposed in September;
➢ Proposed 2016 total budget is $29,704,172
• 6.01% reduction from the 2015 originally adopted budget;
• 2.66% increase from 2015 when taking out the impact of the Guaran-
teed Energy Savings Program (GESP);
➢ Proposed 2016 General Fund budget is $13,123,615
• 4.45% increase from 2015 original adopted budget;
• 1.89% increase from 2015 amended budget which includes Enterprise
Resource Planning software and project carryovers from 2014.
➢ Total planned use of reserves is $701,655;
➢ No planned use of reserves for the General Fund.
Staff is seeking direction from the Council to prepare the final 2016 budgets and
property tax levies.
The Public Budget Meeting (Truth in Taxation) is scheduled for Monday, December
14, 2015 at 7:00 pm. The adoption of the final 2016 budgets and property tax lev-
ies is also scheduled that evening.
Also, scheduled for December 14 is the public hearing to discuss the amendment
of the Official Fee Schedule ordinance.
FINANCIAL The impact on the tax levies and reserve balances were previously mentioned in
IMPACT: this report.
5
ATTACH-
MENTS: 1) September 28, 2015 Council Agenda Report—2016 Preliminary Budget
and Tax Levy;
2) Exhibit "A"— Summary of Budget Changes
3) Exhibit "B" — Budget Overview
4) Exhibit "C" — Revenue and Expenditure Summaries
5) Exhibit "D" — Revenue Line Item Comparisons
6) Exhibit "E" — Expenditure Line Item Comparisons
7) Memo from Public Works Director Katy Gehler
6
U "/ 4646 Dakota Street SE
Prior Lake,MN 55372
M�So�c�'
CITY COUNCIL AGENDA REPORT
MEETING DATE: SEPTEMBER 28, 2015
AGENDA#: 8B
PREPARED BY: FRANK BOYLES, CITY MANAGER
DON URAM, FINANCE DIRECTOR
CATHY ERICKSON, ACCOUNTING MANAGER
PRESENTED FRANK & DON
BY:
AGENDA ITEM: CONSIDER APPROVAL OF A RESOLUTION ADOPTING PROPOSED 2016
CITY BUDGETS AND CERTIFYING PRELIMINARY 2016 CITY OF PRIOR
LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF
TAXATION
DISCUSSION: Introduction
Minnesota State Statute 275.065 requires that each "taxing authority" adopt a
proposed budget and certify a preliminary tax levy for payable 2016 property taxes
to the County Department of Taxation on or before September 30, 2015. The
attached resolutions fulfill this statutory requirement.
The tax levy is used (together with the preliminary levies of other taxing entities)to
assemble the parcel-specific truth in taxation notices for distribution prior to the
public budget meeting in December.
At the meeting at which the City Council adopts a proposed budget and tax levy
(Tonight, September 28), the Council must announce the time and place of the
council meeting at which the 2016 budget and levy will be discussed and which
allows for citizen input. A window is still provided for the hearing date. It must be
after November 25 and no later than December 28.
The city council meets only once within this window- December 14. The council
could conduct the hearing December 14 but then it will have to adopt the budget
that evening or conduct the December 28 meeting. Another option is to conduct
the hearing on a special city council night such as December 7 and adopt the
budget on December 14. The attached resolution set the hearing for December
14.
As part of the city council's action this evening, it should announce when the
public hearing will be conducted. Presumably the time and location would be 7pm
here in the Prior Lake City Council Chambers. This information must also be
included in the meeting minutes.
Phone 952.447.9800 / Fax 952.447.4245/www.cityofpriorlake.com
History
Beginning in 2009, the City of Prior Lake recognized the impact of the recession
upon its constituents. Accordingly, the City cut four full time positions and
associated services and shifted in 2011 to a significant reliance ($500,000 to $1
million annually)for annual budgetary financing from the General Fund reserve.
As a result of these policies, the City recorded substantially lower annual levy
increases than the consumer price index (CPI) as shown below:
2011 2012 2013 2014 2015 2016 Prelim
Total Tax Levy $10,114,124 $9,414,124 $9,414,124 $9,448,918 $10,394,086 $11,590,275
Change from prior year($) 34,938 (700,000) - 34,794 945,168 1,196,189
Change from prior year(%) 0.35% -6.92% 0.00% 0.37% 10.00% 11.51%
CPI-U(MSP) 3.6% 2.3% 1.9% 1.4% 1%est.- 1%est
This lasted until 2015 when the levy was increased by 10% in part due to the need
to replace reserves with property tax revenue and to pay debt service associated
with annual city investments in existing and new infrastructure.
While the CPI has increased on average 2.33% a year during the period from
2011 to 2014, the City's levy has remained flat or decreased until 2015. The
community continued to grow during the same period by an average of 1 to 2%
per year adding miles of streets, trails, sidewalks, miles of sewer and water pipes,
sewer and water accounts, dwelling units, traffic on the roadways all of which
demand greater city products and service.
This additional work has been absorbed by a staff which has the same number of
Full Time Equivalents (FTE's) (including seasonal employees) that we had in
2008. For the most part the additional work and services have been absorbed
through greater productivity and cost effectiveness or the service levels have
degraded. The ability to continue absorbing additional service demands using the
existing workforce is highly unlikely.
Population and households are most closely correlated with municipal service
demands. Below are graphics which show the historic expenditure and levy per
household for this period.
General Fund Total Operating
$2,000 Expenditures Per-Household_
$1,900
$1,800
$1,700
$1,600
$1,500 ;
$1,400
$1,300 ,
$1,200
$1,100E ,.
$1,000
00 0 Ot 00 01 0% 0 10 ,y3 ,b' eC F
0 0 0 O '
L L L L ti L L
ti Lpp1hO
(2) •R
r. =Expected Op. Expenditures/HH Op.Expenditur /HFOT
The City Council adopted this metric in the most recent amendment to the CFMP .
. . "Maintain a level of General Fund operational expenditures on a per household
basis which takes into account the cost of inflation and community growth."
As reflected in the chart, the preliminary 2016 budget/household is significantly
less than the level it would be if the city's cost actually kept pace with inflation and
growth.
Property Tax Levy Per Household
$1,500 {
$1,400
$1,300
$1,200 .......F,-
$1,100
$1,000
.f
$900
$800 ":. _..w .: _..
$700
3 b' O 1 of 1 ti ) c •
0 09 00 0 00 0 1 ,y , 1 OJapoOQ`e�\co
ti ti0ti0ti0ti ti ti0ti00 ti ti ti0tiOti ti0ti
Property Tax Levy/HH —4,.,--.Expected Property Tax Levy/f11 ,LO
The City Council adopted this metric in the most recent amendment to the CFMP
. . "Maintain a level of property taxes on a per household basis which takes into
account the cost of inflation and community growth."
As reflected in the chart, the preliminary 2016 total tax levy/household is slightly
higher than the level which reflects the cost of inflation and growth over these last
15 years.
Current Circumstances
The maximum levy which we believe necessary to continue to provide services to
our growing community while properly retiring debt, ending our reliance upon the
general fund reserve, continuing economic development and sustaining our
infrastructure improvement efforts is 11.51%greater than 2015. The 2016 tax levy
increase is created by the following five elements:
$Change from 2015 %of Total Increase
General Fund -Operating 537,976 _ 5.18
Debt Service 462,987 4.45
Revolving Equipment 150,000 1.44
Referendum Debt(MV) 49,226 0.47
EDA (4,000) (0.04)
Total $ 1,196,189 11.51%
Later in this memo we will identify potential strategies for the Council to consider if
they wish to reduce the overall preliminary levy.
Below is a discussion of each of the levy areas as shown above.
General Fund
The budget presented includes department expenditure requests and has
received a cursory review. Detailed examination of all budgets and revenue
projections will be completed prior to the Council workshop scheduled for
November 9.
The budget is 2.18%greater than the amended 2015 budget(including a transfer
for debt service). The majority of that increase is personnel related: wages and
benefits. Once again, the preliminary budget does not contain any new FTE's
despite receiving department request for the following; Engineer In Training,
Maintenance Worker, and Patrol Officer.
The remainder of the increase is primarily due to the increased costs of goods and
services we consume in fulfilling our responsibilities, personnel cost increases
associated with three already negotiated labor agreements and there are no new
programs contemplated in the budget beyond the many we are already engaged
in.
Debt Service Fund
The City Council and staff agree that the most responsible course of action with
infrastructure repair, replacement and new construction is to financially plan for
development and incorporate it in our Capital Improvement Program (CIP). Each
year the City has attempted to avoid the less than responsible strategy of"kicking
the can down the road." With the exception of the TH 13/150th Street Project all
other 2015 improvements have reconstructed existing city streets.
The bad news is that by taking such action each new budget year starts not at
zero but with a two, four or more percent added levy to pay for debt service
associated with previous and current year contemplated projects. Accordingly, our
annual debt service costs have increased. For 2016, the debt service levy to pay
our existing debt(including debt issued in 2015) requires a debt levy increase of
4.45%. The debt service levy is the total for debt issued in previous years as well
as 2015. Once incurred, we cannot avoid paying it.
Revolving Equipment Fund
The Revolving Equipment Fund is scheduled to receive a $150,000 increase from
$250,000 to $400,000 beginning in 2016. An increase to $600,000 is proposed
beginning in 2017. This additional contribution is based upon the city staffs
projections for replacement/refurbishment of existing equipment and new
equipment. Even with this increased level of contribution, issuing equipment
certificates or some other form of financing will be necessary to fund equipment
purchases.
Referendum Debt(MV)
The market value levy for debt service shows a slight increase in 2016 and a slight
decrease in 2017, the last payment for the majority of the debt.
EDA
The proposed levy for the Prior Lake Economic Development Authority is
decreasing by $4,000 which is a .04%decrease in the City's overall levy. This is
due to a reduction in the level of required rent subsidies payable by the City.
ISSUES: At its recent work session the City Council recognized that the levy and budget
established at this meeting are preliminary. In future weeks and months as the
budget process proceeds, the city council has directed the staff to identify options
to reduce the levy if the City Council chose to do that. They also expressed
support to add the staff positions that were requested provided the positions could
be accommodated within the 11.51% levy increase. While no specific items to
reduce expenditures or to increase revenues have been identified, following are
some general categories that may be considered. Department heads will be
present at the meeting to respond to questions and provide explanations if
necessary.
DEBT SERVICE
There is little we can do about debt service for 2016 as it is the accumulation of
previous project costs and the debt that was issued to fund those projects.
However we know that based upon the Capital Improvement Program (CIP), the
debt service numbers are anticipated to continue to increase.
Projected Debt Levy
2015 2016 i 2017 2018 2019 i 2020
Debt Service 2,913,356 3,425,569 3,981,750 3,840,913 4,013,447 4,308,572
Deferring projects identified in the CIP is one way to moderate (or reduce)future
tax levy increases necessary to fund these projects. Other options include
capping debt service at specific level, extending debt service payments, setting
annual debt service as a percent of tax capacity, or consider special assessments
for street overlay projects, etc.
RESERVES
The Comprehensive Financial Management Policy(CMFP) has a stated goal of
maintaining an unrestricted general fund balance of between 40% and 50% of the
subsequent year's expenditures. Based on the proposed 2016 budget that
number ranges from $5.3 to $6.6 million. The CMFP provides guidance as to
when and under what circumstances the use of fund balance is warranted.
The City has used reserves in recent years for expenditures which met the
reserve expenditure criteria and also to achieve a fund balance reserve level that
was within the 40-50% range. This balanced approach worked as long as the
policy makers understood that when the reserve level was approaching 40%, they
would have to replace the use of reserves with tax levy.
The downside with this policy is that it created a dependency on the reserves to
keep the tax levy artificially low. It also created a disconnect with the public as to
the true cost of providing general services such as police, fire, street maintenance,
park maintenance, etc.
2015 Projections
Historically, the City (in "normal"years) has been able to contribute on average
about$200,000 from annual operations to the reserve.
For the following reasons, we expect to contribute to fund balance in 2015:
• Expenditures are projected to be slightly below budget due to open
positions and other minor reduced spending.
• Revenues are projected to be at or near the approved budget.
The preliminary 2016 budget does not include the use of fund balance.
GENERAL FUND
In order to reduce the levy associated with the General Fund, we either need to
reduce expenditures, increase revenues, or a combination thereof. A 1% change
in the tax levy equals about $100,000. Considering over 62% of the general fund
budget is personnel, any meaningful reduction in this area will have a direct
impact upon the services we provide. Based on Council's expression of support
to add staff provided it falls within the 11.51% levy increase, significant cuts in this
area are unlikely. Increasing revenue is the other option. While an evaluation of
the City's fee schedule occurs annually, staff is examining ways to increase
revenues.
These are policy decisions for the City Council to discuss and decide upon as the
budget process progresses.
Tonight's decision is not final. It sets the Maximum levy allowable. The city council
may reduce the levy and budget as they see fit with the final approval of the
budgets following the budget hearing which is to be set by the city council tonight.
FINANCIAL Dependent upon city council action.
IMPACT:
ALTERNATIVES: 1. Approve both resolutions approving preliminary budgets and setting maximum
levies as set forth in the resolutions.
2. Approve the resolutions modified to delete certain expenditures and the
programs they support.
3. Set the public hearing meeting day and time.
RECOMMENDED Alternative 1 or 2 and 3 as determined by the city council.
MOTION:
O4 PRIp+P
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4646 Dakota Street SE
4//iymEso0 Prior Lake, MN 55372
RESOLUTION 15-xxx
A RESOLUTION ADOPTING PROPOSED 2016 CITY BUDGETS AND CERTIFYING
PRELIMINARY 2016 CITY OF PRIOR LAKE PROPERTY TAX LEVY
TO SCOTT COUNTY DEPARTMENT OF TAXATION
Motion By: Second By:
WHEREAS, Truth in Taxation provisions as specified by state statute requires the Prior Lake City
Council to certify a proposed property tax levy to the Scott County Department of
Taxation; and
WHEREAS, Preliminary budget amounts for the City of Prior Lake for calendar year 2016 are
estimated as follows; and
General Fund $ 13,161,392
Debt Service Funds 5,110,172
Cable Fund 6,360
Capital Park Fund 340,000
Revolving Equipment Fund 1,200,955
Facilities Management Fund 746,406
Water Fund 5,100,668
Sewer Fund 2,948,777
Water Quality Fund 937,394
Total $ 29,552,124
WHEREAS, The proposed property tax levy for the City of Prior Lake for payable year 2016 is as
follows; and
General Purposes $ 7,609,706
Revolving Equipment Fund 400,000
Debt Service 3,425,569
Total $ 11,435,275
WHEREAS, The proposed property tax levy by tax base for the City of Prior Lake for payable year
2016 is as follows; and
Tax Capacity Based Levy $ 10,350,556
Market Value Based Referenda Levy 1,084,719
Total $ 11,435,275
WHEREAS, The proposed City of Prior Lake property tax levy for the year payable 2016 represents
a$1,196,189 or 11.51%increase in total tax levy(including the Economic Development
Authority levy); and
WHEREAS, The City Council will consider the 2016 General Fund, Debt Service Funds, Cable
Fund, Capital Park Fund, Revolving Equipment Fund, Facilities Management Fund,
EDA Special Revenue Fund and Enterprise Fund Budgets and the Final 2016 Property
Tax Levy during its regularly scheduled council meeting at 7:00 p.m.on Monday
December 14,2015 at 4646 Dakota Street SE, Prior Lake with a continuation (if
necessary)at 7:00 p.m.on December 28,2015.
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 2016:
Purpose Amount Amount
* General City Purposes $ 7,609,706
* Revolving Equipment Fund 400,000
Debt Service:
* F553-CSAH 82 Improvement Appropriation'06 $138,545
* F554-G.O. Street Reconstruction Bonds'07 169,000
* F555-G.O. Imp Bonds'08(Brooksville Hills I) 85,000
* F556-G.O. Imp Bonds'09(Brooksville Hills II) 150,000
* F557-G.O. Imp Bonds 2010(CR12) 109,000
* F558-G.O. Imp Bonds 2011A(Boudin I/Arcadia ROW) 142,000
* F559-G.O. Imp Bonds 2011B(Boudin II/Arcadia) 201,000
* F317-G.O. CIP Refunding Bonds 2012A 594,158
* F560-G.O. Imp Bonds 2013A(Welcome,CR12,Sunset) 160,000
* F561-G.O. Imp Bonds 2014A(Maplewood,Crest,Carriage) 242,000
* F562-Guaranteed Energy Savings Program 255,000
* F564-G.O. Imp Bonds 2015B(150th/13) 95,147
** F316-Park Refunding Bonds'05 856,838
** F318-Fire Station#2 Referendum Bonds'06 227,881
Total Debt Service 3,425,569
Total $11,435,275
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 28th DAY OF SEPTEMBER, 2015.
VOTE Hedberg Keeney McGuire Morton Thompson
Aye 0 0 0 0 0
Nay 0 0 0 0 0
Absent 0 0 0 0 0
Abstain 0 0 0 0 0
Frank Boyles,City Manager
O4 FRI°
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4646 Dakota Street SE
40/ sols" Prior Lake,MN 55372
RESOLUTION 15-xxx
A RESOLUTION ADOPTING PROPOSED 2016 ECONOMIC DEVELOPMENT AUTHORITY
BUDGET AND CERTIFYING PRELIMINARY 2016 ECONOMIC DEVELOPMENT AUTHORITY
PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION
Motion By: Second By:
WHEREAS, Truth in Taxation provisions as specified by state statute requires the Prior Lake City
Council to certify a proposed property tax levy to the Scott County Department of
Taxation; and
WHEREAS, State Statute 469.107 subd. 1 provides that a city may,at the request of the Economic
Development Authority, levy a tax in any year for the benefit of the authority in an
amount not to exceed 0.01813 percent of taxable market value; and
WHEREAS, The maximum allowable EDA property tax levy for payable year 2016 has been
determined to be approximately$515,000;and
WHEREAS, The Prior Lake EDA,at its regularly scheduled meeting of August 17, 2015, authorized
a 2016 tax levy for economic development purposes in the amount of$155,000 and a
2016 budget of$181,425.
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. A preliminary tax levy of$155,000 and proposed budget of$181,425 are approved for payable year 2016.
3. That the proposed Economic Development Authority tax levy be distributed upon the taxable property in
said City for the purposes of economic development in payable 2016.
PASSED AND ADOPTED THIS 28nd DAY OF SEPTEMBER, 2015.
VOTE Hedberg Keeney McGuire Morton Thompson
Aye ❑ 0 0 0 0
Nay 0 0 0 0 0
Absent 0 0 0 0 0
Abstain 0 0 0 0 0
Frank Boyles,City Manager
4:025c
City of Prior Lake
0 2016 Preliminary Budget
Budgeted Funds
d�Mleo.
Debt Capital Revolving Factlidos Total
General Service Cable Park Equipment Management EDA Governmental
Fund Funds Fund Fund Fund Fund Funds
Revenues/Sources
Property Taxes
Levy-Tax Capacity $ 7,609,706 $ 2,340,850 $ - $ - $ 400,000 $ - $ 155,000 $ 10,505,556
Levy-Market Value 1,084719 - - - - - - 1,084,719
Special Assessments - 762,607 - - - - .. 762,607
Licenses&Permits 485,190 - - - - - - 485,190
Fines&Forfeits - - - - - - -
Intergovernmental 1,522,735 - - - - - - 1,522,735
Charges for Services 1,650,852 - 5,133 590,400 - - 10,000 2,256,385
Other Revenues 275,550 24,245 - 7,000 39,067 8,029 500 354,391
Bond Proceeds - - - - 400,000 620.000 - 1,020,000
Lease Proceeds - - - - - - -
Transfers From Other Funds
General Fund - 1,084,719 - - - - - 1,084,719
Water Fund 181,320 542,144 - - 60,000 45,000 - 828,464
Sewer Fund 181,320 - - - 60,000 10,000 - 251,320
Water Quality Fund - - - - 21,000 - - 21,000
TIF Fund - 25,520 - - - - - 25,520
Facilities Management Fund - 45,614 - - - - - 45,614
Capital Park Fund 170,000 170,000
Total Revenues/Sources $ 13,161,392 $ 4,825,699 $ 5,133 $ 597,400 $ 980,067 $ 683,029 $ 165,500 $ 20,418,220
Expenditures/Uses
Employee Services $ 8,203,457 $ - $ - $ - $ - $ - $ 122,853 $ 8,326,310
Current Expenditures 3,466,549 - - - - - 56,572 3,523,121
Capital Outlay 406,667 - 6,360 170,000 1,200,955 700,792 2,000 2,486,774
Capital Improvements - - - - - -
Subtotal $ 12,076,673 $ - $ 6,360 $ 170,000 $ 1,200,955 $ 700,792 $ 181,425 $ 14,336,205
Transfers To Other Funds
General Fund $ - $ - $ - $ 170,000 $ - $ - $ - $ 170,000
Treatment Plant(Debt) - - - - - -
Equipment Fund - - - - - -
Park Equipment Fund - - - - - - -
Debt Service Funds 1,084,719 - - - - 45.614 - 1,130,333
Facilities Management Fund - - - - - - - -
EDA Fund - - - - - - -
Debt Service - 5,110,172 - - - - - 5,110,172
Subtotal $ 1,084,719 $ 5,110,172 $ - $ 170,000 $ - $ 45,614 $ - $ 6,410,505
Total Expenditures/Uses $ 13,181,392 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,746,710
Change in Fund Balance $ - $ (284,473) $ (1,227) $ 257,400 $ (220,888) $ (63,377) $ (15,925) $ (328,490)
12
Preliminary 9.14-2015
Total
Water Sewer Water Quality Enterprise Budgeted
Fund Fund Fund Funds Funds
$ - $ - $ - $ - $ 10,505,556
- - 1,084,719
- - - - 762.607
- - - - 485,190
- 1,522,735
3,966,256 2,797,490 838,537 7,602,283 9,858,668
60,000 40,000 10,000 110,000 464,391
950,000 - - 950,000 1,970,000
- - - - 1,084719
- - - - 828,464
- - - - 251,320
- - - - 21,000
- -
- -
25,520
- -
- -
45,614
170,000
$ 4,976,256 $ 2,837,490 $ 848,537 $ 8,662,283 $ 29,080,503
S 735,696 $ 682,564 $ 300,629 $ 1,718,889 $ 10,045,199
1,418,473 1,639,642 230,765 3,288,880 6,812,001
118,035 75,251 - 193,286 2,680,060
2,000,000 300,000 385,000 2,685,000 2,685,000
$ 4,272,204 $ 2,697,457 $ 916,394 $ 7,886,055 $ 22,222,260
$ 181,320 $ 181,320 $ - $ 362,640 $ 532,640
542,144 - - 542,144 542,144
60,000 60,000 21,000 141,000 141,000
- - 1,130,333
45,000 10,000 - 55,000 55,000
- - - 5,110,172
$ 828,464 $ 251,320 $ 21,000 $ 1,100,784 $ 7,511,289
$ 5,100,668 $ 2,948,777 $ 937,394 $ 8,986,839 $ 29,733,549
$ (124,412) $ (111,287) $ (88,857) $ (324,556) $ (653,046)
13
2016 Property Tax Levy Comparison
Change 15-16
Property Taxes 2015 2016 Amount Percent
Levy-Tax Capacity
General Fund-Operating $ 7.071,730 $ 7,609,706 $ 537,976 7.61%
Debt Service Funds 1,877,863 2,340,850 462,987 24.65%
Revolving Equipment Fund 250,000 400,000 150,000 60.00%
Facilities Management Fund - - - n/a
$ 9,199,593 $ 10,350,556 $ 1,150,963 12.51%
Levy-Market Value-General Fund 1,035,493 1,084,719 49,226 4.75%
Levy-Economic Dev Authority 159,000 155,000 (4.000) -2.52°!
Total Levy $ 10,394,086 $ 11.590,275 $ 1,196,189 11.51%
2016 Budget Expenditure Comparisons(2015 Original Budgets)
Capital Revolving Facilities Total
General Debt Service Cable Park Equipment Management EDA Governmental
Fund Funds Fund Fund Fund Fund Funds
2016 Total Expenditures/Uses $ 13,161,392 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,746,710
2015 Total Expenditures/Uses $ 12,563,945 $ 4,256,609 $ 7,000 $ 50,000 $ 818,550 $ 3,546,418 $ 188,595 $ 21,431,117
Change 2015 to 2016($) $ 597,447 $ 853,563 $ (640) $ 290,000 $ 382,405 $(2,800,012) $ (7,170) $ (684,407)
Change 2015 to 2016(%) 4.76% 20.05% n/a 580.00% 46.72% -78.95% -3.80% -3.19%
2016 Budget Expenditure Comparisons(2015 Amended Budgets)
Capital Revolving Facilities Total
General Debt Service Cable Park Equipment Management EDA Governmental
Fund Funds Fund Fund Fund Fund Funds
2016 Total Expenditures/Uses $ 13,161,392 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746.406 $ 181.425 $ 20,746,710
2015 Total Expenditures/Uses $ 12,880,629 $ 4.256,609 3 7,000 $ 220,000 $ 927.905 $ 3,546,418 $ 188,595 $ 22,027,156
Change 2015 to 2016(5) S 280.763 $ 853,563 $ (640) $ 120,000 $ 273,050 $ (2,800,012) $ (7,170) $ (1,280,446)
Change 2015 to 2016(%) 2.18% 20.05% n/a 54.55% 29.43% -78.95% -3.80% -5.81%
Expenditure Comparison(All Funds;2015 Original Budget)
Change 15-16
Original Budget 2015 2016- Amount Percent
Total All Funds $ 31,602,687 $ 29,733,549 $ (1,869,138) -5.91%
Less: Bond Refunding - - - n/a
Less: Transit Fund - - - n/a
Net Total Budgets $ 31,602,687 $ 29,733,549 $ (1,869,138) -5.91%
Expenditure Comparison(General Fund;2015 Original Budget)
Change 15-16
Original Budget 2016 2016 Amount Percent
Total General Fund Budget $ 12,563,945 $ 13,161,392 $ 597,447 4.76%
Less: EDA Staff Allocation - - - n/a
Less: ERP Software - - - n/a
Less: Election Equipment (75,000) - 75,000 n/a
Less: SJPA - - - n/a
Less: Transfers - - . n/a
Net General Fund Budget $ 12.488,945 $ 13,161,392 $ 672,447 5.38%
14
Preliminary 9.14.2015
Total
Water Sewer Water Quality Enterprise Budgeted
Fund Fund Fund Funds Funds
$ 5,100,668 $ 2,948,777 $ 937,394 $ 8,986,839 $ 29,733,549
$ 5,728,336 $ 3,317,936 $ 1,125,299 $10,171,571 $ 31,602,687
$ (627,668) $ (369,159) $ (187,905) $(1,184,732) $ (1,869,138)
-10.96% -11.13% -16.70% -11.65% -5.91%
Total
Water Sewer Water Quality Enterprise Budgeted
Fund Fund Fund Funds Funds
$ 5,100,668 $ 2,948,777 $ 937,394 $ 8,986,839 $ 29,733,549
$ 5,742,106 5 3,372,936 $ 1,165,299 $10,280,341 $ 32,307,496
$ (641,438) 5 (424,159) $ (227,905) $(1,293,502) $ (2,573,947)
-11.17% -12.58% -19.56% -12.58% -7.97%
Expenditure Comparison(All Funds;2015 Amended Budget)
Change 15-16
Amended Budget 2015 2016 Amount Percent
Total All Funds $32,307,496 $29,733,549 $ (2,573.947) -7.97%
Less: Bond Refunding - - - n/a
Less: Transit Fund - - - n/a
Net Total Budgets $32,307,496 $29,733,549 $ (2,573,947) -7.97%
Expenditure Comparison(General Fund;2015 Amended Budget)
Change 16-16
Amended Budget 2015 2016 Amount Percent
Total General Fund Budget $12,880,629 $13,161,392 $ 280,763 2.18%
Less: EDA Staff Allocation - - - n/a
Less: ERP Software - - - n/a
Less: Election Equipment (75,000) - 75.000 n/a
Less: SJPA - - - n/a
Less: Transfers - - - n/a
Net General Fund Budget $12,805,629 $13,161,392 $ 355,763 2.78%
15
Exhibit A
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Budget level:Finance Review
Council Workshop 11.09.2015
Fund 101
2016 DEPT 2016
REQUESTED PROPOSED F101 CHANGE F410 TOTAL TAX LEVY
CLASSIFICATION DESCRIPTION BUDGET BUDGET INCREASE/(DECREASE) CHANGE CHANGE
REVE NUES:
Taxes Taxes 8,694,425, 8,593,023 (101,402) (75,000) (176,402)
Charge Charges for Services 1,650,852 1,663,602 12,750
Interg Intergovernmental 1,522,735 1,535,235 12,500
Misc Rev Miscellaneous Revenues 275,550 275,550 -
Oth Fin Transfers in 532,640 532,640 -
L&P Licenses and Permits 485,190 523,565 38,375
TOTAL REVENUES 13,161,392 13,123,615 (37,777)
2016 DEPT 2016
REQUESTED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET CHANGE
EXPENDITURES:
41110.00 MAYOR&COUNCIL 55,398 55,398 -
41130.00 ORDINANCE 7,500 7,500 -
41320.00 ADMINISTRATION 403,193 399,763 (3,430)
41330.00 BOARDS&COMMISSIONS 10,539 10,539 -
41410.00 ELECTIONS 29,640 29,640 -
41520.00 FINANCE 447,138 445,496 (1,642)
41540.00 INTERNAL AUDITING 28,150 28,150 -
41550.00 ASSESSING 169,750 169,750 -
41610.00 LEGAL 225,000 225,000 -
41820.00 HUMAN RESOURCES 140,912 159,063 18,151
41830.00 COMMUNICATIONS 116,849 118,428 1,579
41910.00 COMMUNITY DEVELOPMENT 368,475 337,650 (30,825)
41920.00 INFORMATION TECHNOLOGI 336,855 336,306 (549)
41940.00 FACILITIES-CITY HALL 447,143 452,142 4,999
42100.00 POLICE 3,593,826 3,612,740 18,914
42200.00 FIRE 930,083 908,567 (21,516)
42400.00 BUILDING INSPECTION 601,677 598,213 (3,464)
42500.00 EMERGENCY MANAGEMENT 9,750 9,750 -
42700.00 ANIMAL CONTROL 26,448 26,448 -
43050.00 ENGINEERING 388,717 388,717 -
43100.00 STREET 1,393,267 1,427,841 34,574
43400.00 CENTRAL GARAGE 381,538 381,538 -
45100.00 RECREATION 406,603 405,037 (1,566)
45200.00 PARKS 1,511,932 1,458,930 (53,002)
45500.00 LIBRARIES 46,289 46,289 -
80000.00 Transfers to other Funds 1,084,719 1,084,719 -
TOTAL EXPENDITURES 13,161,392 13,123,615 (37,777)
F101 Revenue Increases 63,625
F101 Expenditure Decreases 37,777
F101 Reduction of the Tax Levy 101,402
Exhibit B
di ?Rip.
City of Prior Lake Preliminary 11.09.2015
F.
2016 Preliminary Budget
Budgeted Funds
~TNCsoro"
Debt Capital Revolving Facilities Total Total
General Service Cable Park Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted
Fund Funds Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds
Revenues/Sources
Property Taxes
Levy-Tax Capacity $ 7,508,304 $ 2,340,850 $ - $ - $ 325,000 $ - $ 155,000 $ 10,329,154 $ - $ $ $ $ 10,329,154
Levy-Market Value 1,084,719 - - - - - - 1,084,719 - - - - 1,084,719
Special Assessments - 762,607 - - - - - 762,607 - - - 762,607
Licenses&Permits 523,565 - - - - - - 523,565 - 523,565
Fines&Forfeits - - -
Intergovernmental 1,535,235 - - - - 1,535,235 34,790 34,790 1,570,025
Charges for Services 1,663,602 - 5,134 590,400 - - 10,000 2,269,136 3,966,256 2,797,490 838,537 7,602,283 9,871,419
Other Revenues 275,550 24,245 - 7,000 39,067 8,029 500 354,391 60,000 40,000 10,000 110,000 464,391
Bond Proceeds - - - - 400,000 620,000 - 1,020,000 950,000 - - 950,000 1,970,000
Lease Proceeds - - -
Transfers From Other Funds _
General Fund - 1,084,719 - - - - - 1,084,719 1,084,719
Water Fund 181,320 542,144 - - 60,000 45,000 - 828,464 828,464
Sewer Fund 181,320 - - - 60,000 10,000 - 251,320 251,320
Water Quality Fund - - - - 21,000 - - 21,000 21,000
TIF Fund - 25,520 - - - 25,520 25,520_ - 45,614
Facilities Management Fund - 45,614 - - - - - 45,614 -
Capital Park Fund 170,000170,000 170,000
Total Revenues/Sources $ 13,123,615 $ 4,825,699 $ 5,134 $ 597,400 $ 905,067 $ 683,029 $ 165,500 $ 20,305,444 $ 4,976,256 $ 2,837,490 $ 883,327 $ 8,697,073 $ 29,002,517
Expenditures/Uses
Employee Services $ 8,229,061 $ - $ - $ - $ - $ - $ 122,578 $ 8,351,639 $ 732,143 $ 666,272 $ 299,825 $ 1,698,240 $ 10,049,879
Current Expenditures 3,489,168 - - - 56,847 3,546,015 1,419,235 1,640,404 258,290 3,317,929 6,863,944
Capital Outlay 320,667 - 6,360 170,000 1,200,955 700,792 2,000 2,400,774 118,035 75,251 193,286 2,594,060
- - - - - - 2,000,000 300,000 385,000 2,685,000 2,685,000
Capital Improvements
Subtotal $ 12,038,896 $ - $ 6,360 $ 170,000 $ 1,200,955 $ 700,792 $ 181,425 $ 14,298,428 $ 4,269,413 $ 2,681,927 $ 943,115 $ 7,894,455 $ 22,192,883
Transfers To Other Funds
General Fund $ $ $ - $ 170,000 $ - $ - $ - $ 170,000 $ 181,320 $ 181,320 $ $ 362,640 $ 532,640
Treatment Plant(Debt) - - - - 542,144 542,144 542,144
60,000 60,000 21,000 141,000 141,000
Equipment Fund - - - - - - _ _ _ _
Park Equipment Fund - - - -- -
- - 1,130,333
Debt Service Funds 1,084,719 - - - - 45,614 - 1,130,333
Facilities Management Fund - - - - -- -_ - 45, 000 10,000 55,000 55,000
EDA Fund - - - - - - 5,110,172
Debt Service - 5,110,172 5,110,172
Subtotal $ 1,084,719 $ 5,110,172 $ - $ 170,000 $ - $ 45,614 $ - $ 6,410,505 $ 828,464 $ 251,320 $ 21,000 $ 1,100,784 $ 7,511,289
Total Expenditures/Uses $ 13,123,615 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,708,933_ $ 5,097,877 $ 2,933,247 $ 964,115 $ 8,995,239 $ 29,704,172
Change in Fund Balance $ - $ (284,473) $ (1,226) $ 257,400 $ (295,888) $ (63,377) $ (15,925) $ (403,489)_$ (121,621) $ (95,757) $ (80,788) $ (298,166) $ (701,655)
1 of 2
Exhibit B
2016 Property Tax Levy Comparison Preliminary 11.09.2015
Change 16-16
Property Taxes 2015 2016 Amount Percent
Levy-Tax Capacity
General Fund-Operating $ 7,071,730 $ 7,508,304 $ 436,574 6.17%
Debt Service Funds 1,877,863 2,340,850 462,987 24.65%
Revolving Equipment Fund 250,000 325,000 75,000 30.00%
Facilities Management Fund - - - n/a
$ 9,199,593 $ 10,174,154 $ 974,561 10.59%
Levy-Market Value-General Fund 1,035,493 1,084,719 49,226 4.75%
Levy-Economic Dev Authority 159,000 155,000 (4,000) -2.52%
Total Levy $ 10,394,086 $ 11,413,873 $ 1,019,787 9.81%
2016 Budget Expenditure Comparisons(2015 Original Budgets)
Capital Revolving Facilities Total Total
General Debt Service Cable Park Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted
Fund Funds Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds
2016 Total Expenditures/Uses $ 13,123,615 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,708,933 $ 5,097,877 $ 2,933,247 $ 964,115 $ 8,995,239 $ 29,704,172
2015 Total Expenditures/Uses $ 12,563,945 $ 4,256,609 $ 7,000 $ 50,000 $ 818,550 $ 3,546,418 $ 188,595 $ 21,431,117 $ 5,728,336 $ 3,317,936 $ 1,125,299 $10,171,571 $ 31,602,687
Change 2015 to 2016($) $ 559,670 $ 853,563 $ (640) $ 290,000 $ 382,405 $ (2,800,012) $ (7,170) $ (722,184) $ (630,459) $ (384,689) $ (161,184) $ (1,176,332) $ (1,898,515)
Change 2015 to 2016(%) 4.45% 20.05% n/a 580.00% 46.72% -78.95% -3.80% -3.37% -11.01% -11.59% -14.32% -11.56% -6.01%
2016 Budget Expenditure Comparisons(2015 Amended Budgets)
Capital Revolving Facilities Total Total
General Debt Service Cable Park Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted
Fund Funds Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds
2016 Total Expenditures/Uses $ 13,123,615 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,708,933 $ 5,097,877 $ 2,933,247 $ 964,115 $ 8,995,239 $ 29,704,172
2015 Total Expenditures/Uses $ 12,880,629 $ 4,256,609 $ 7,000 $ 220,000 $ 927,905 $ 3,546,418 $ 188,595 $ 22,027,156_ $ 5,742,106 $ 3,372,936 $ 1,165,299 $10,280,341 $ 32,307,496
Change 2015 to 2016($) $ 242,986 $ 853,563 $ (640) $ 120,000 $ 273,050 $ (2,800,012) $ (7,170) $ (1,318,223) $ (644,229) $ (439,689) $ (201,184) $ (1,285,102) $ (2,603,324)
Change 2015 to 2016(%) 1.89% 20.05% n/a 54.55% 29.43% -78.95% -3.80% -5.98% -11.22% -13.04% -17.26% -12.50% -8.06%
Expenditure Comparison(All Funds;2015 Original Budget) Expenditure Comparison(All Funds;2015 Amended Budget)
Change 16-16
Original Budget 2015 2016 Amount Percent Amended Budget 2015 2016 Amount
Total All Funds $ 31,602,687 $ 29,704,172 $ (1,898,515) -6.01% Total All Funds $32,307,496 $29,704,172 $ (2,603,324)
Less: Bond Refunding - - - n/a Less: Bond Refunding
Less: Transit Fund - Less: Transit Fund
-
Net Total Budgets $ 31,602,687 $ 29,704,172 $ (1,898,515) -6.01% Net Total Budgets $32,307,496 $29,704,172 $ (2,603,324)
2
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenues
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 101-GENERAL FUND
Taxes 7,364,122 8,107,223 8,107,223 8,593,023 5.99 485,800
Charges for Services 1,642,197 1,644,615 1,644,615 1,663,602 1.15 18,987
Intergovernmental 1,625,739 1,483,842 1,567,171 1,535,235 (2.04) (31,936)
Miscellaneous Revenues 531,321 330,000 330,000 275,550 (16.50) (54,450)
Transfers in 481,763 355,520 355,520 532,640 49.82 177,120
Licenses and Permits 583,151 642,745 642,745 523,565 (18.54) (119,180)
Fines and Forfeitures 127,226
TOTAL REVENUES-FUND 101 12,355,518 12,563,945 12,647,274 13,123,615 3.77 476,341.00
DEBT SERVICE FUNDS
Transfer In 1,867,778 1,670,085 1,670,085 1,697,997 1.67 27,912
Taxes 1,744,716 1,877,863 1,877,863 2,340,850 24.65 462,987
Miscellaneous Revenues 698,679 496,799 496,799 786,852 58.38 290,053
Debt Issued _ 528,078
TOTAL REVENUES-DEBT SERVICE FUNDS 4,839,251 4,044,747 4,044,747 4,825,699 19.31 780,952
Fund 210-CABLE FRANCHISE FUND
Charges for Services 25,670 5,133 5,133 5,133
TOTAL REVENUES-FUND 210 25,670 5,133 5,133 5,133
Fund 225-CAPITAL PARK FUND
Charges for Services 257,835 162,150 162,150 590,400 264.11 428,250
Miscellaneous Revenues _ 26,662 7,000 7,000 7,000
TOTAL REVENUES-FUND 225 284,497 169,150 169,150 597,400 253.18 428,250
1 of 6
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenues
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 240-EDA SPECIAL REVENUE FUND
Taxes 149,950 159,000 159,000 155,000 (2.52) (4,000)
Charges for Services 5,639 7,000 7,000 10,000 42.86 3,000
Miscellaneous Revenues 3,108 500 500 500
Transfers in _ 34,600
TOTAL REVENUES-FUND 240 193,296 166,500 166,500 165,500 (0.60) (1,000)
Fund 410-REVOLVING EQUIPMENT FUND
Taxes 199,888 250,000 250,000 325,000 30.00 75,000
Intergovernmental 24,585
Miscellaneous Revenues 62,907 20,151 20,151 15,067 (25.23) (5,084)
Sale of assets 13,694 31,000 31,000 24,000 (22.58) (7,000)
Transfers in 131,000 141,000 141,000 141,000
Debt Issued 400,000 400,000
Other _ 57,141 31,827 31,827 (100.00) (31,827)
TOTAL REVENUES-FUND 410 489,216 473,978 473,978 905,067 90.95 431,089
Fund 440-FACILITIES MANAGEMENT FND
Miscellaneous Revenues 26,898 11,458 11,458 8,029 (29.93) (3,429)
Transfers in 45,000 50,000 50,000 55,000 10.00 5,000
Debt Issued 600,000 600,000 620,000 3.33 20,000
Energy lease issued _ 2,667,924
TOTAL REVENUES-FUND 440 2,739,822 661,458 661,458 683,029 3.26 21,571
Fund 601-WATER FUND
Charges for Services 3,890,869 3,625,980 3,625,980 3,966,256 9.38 340,276
Intergovernmental 574
Miscellaneous Revenues 155,130 60,000 60,000 60,000
Debt Issued 950,000 950,000
TOTAL REVENUES-FUND 601 4,046,573 3,685,980 3,685,980 4,976,256 35.00 1,290,276
2 of 6
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenues
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 602-STORM WATER UTILITY
Charges for Services 1,067,703 817,652 817,652 838,537 2.55 20,885
Intergovernmental 162,041 95,000 107,212 34,790 (67.55) (72,422)
Miscellaneous Revenues _ 21,101 5,560 5,560 10,000 79.86 4,440
TOTAL REVENUES-FUND 602 1,250,845 918,212 930,424 883,327 (5.06) (47,097)
Fund 604-SEWER FUND
Charges for Services 3,320,317 3,227,732 3,227,732 2,797,490 (13.33) (430,242)
Miscellaneous Revenues 108,825 52,000 52,000 40,000 (23.08) (12,000)
TOTAL REVENUES-FUND 604 3,429,142 3,279,732 3,279,732 2,837,490 (13.48) (442,242)
TOTAL REVENUES-ALL FUNDS 29,653,830 25,968,835 26,064,376 29,002,517 0.11 2,938,141
From Original Budget
2016 2016
PROPOSED PROPOSED
%CHANGE AMT CHANGE
0.12 3,033,682
3 of 6
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditures
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 101-GENERAL FUND
41110.00 MAYOR&COUNCIL 52,011 55,390 55,390 55,398 0.01 8
41130.00 ORDINANCE 8,497 7,500 7,500 7,500
41320.00 ADMINISTRATION 376,260 384,759 384,759 399,763 3.90 15,004
41330.00 BOARDS&COMMISSIONS 9,389 10,339 10,339 10,539 1.93 200
41410.00 ELECTIONS 15,160 75,000 75,000 29,640 (60.48) (45,360)
41520.00 FINANCE 426,598 434,684 434,684 445,496 2.49 10,812
41540.00 INTERNAL AUDITING 25,115 29,950 29,950 28,150 (6.01) (1,800)
41550.00 ASSESSING 134,621 152,250 152,250 169,750 11.49 17,500
41610.00 LEGAL 384,657 215,000 215,000 225,000 4.65 10,000
41820.00 HUMAN RESOURCES 152,328 160,221 160,221 159,063 (0.72) (1,158)
41830.00 COMMUNICATIONS 122,494 122,301 122,301 118,428 (3.17) (3,873)
41910.00 COMMUNITY DEVELOPMENT 265,663 307,993 307,993 337,650 9.63 29,657
41920.00 INFORMATION TECHNOLOGY 620,208 263,996 306,891 336,306 9.58 29,415
41940.00 FACILITIES-CITY HALL 495,211 513,457 513,457 452,142 (11.94) (61,315)
42100.00 POLICE 3,385,779 3,364,784 3,364,784 3,612,740 7.37 247,956
42200.00 FIRE 831,960 883,855 883,855 908,567 2.80 24,712
42400.00 BUILDING INSPECTION 533,841 577,443 577,443 598,213 3.60 20,770
42500.00 EMERGENCY MANAGEMENT 4,746 10,025 10,025 9,750 (2.74) (275)
42700.00 ANIMAL CONTROL 25,200 25,257 25,257 26,448 4.72 1,191
43050.00 ENGINEERING 337,700 380,147 380,147 388,717 2.25 8,570
43100.00 STREET 1,139,848 1,346,321 1,462,660 1,427,841 (2.38) (34,819)
43400.00 CENTRAL GARAGE 396,876 369,791 369,791 381,538 3.18 11,747
45100.00 RECREATION 405,626 359,377 366,576 405,037 10.49 38,461
45200.00 PARKS 1,423,193 1,331,676 1,553,251 1,458,930 (6.07) (94,321)
45500.00 LIBRARIES 71,877 66,760 66,760 46,289 (30.66) (20,471)
46100.00 NATURAL RESOURCES 66,013 79,824
49999.00 CONTINGENT RESERVE 207,174 8,500 (100.00) (8,500)
80000.00 Transfers to other Funds 1,091,655 1,035,845 1,035,845 1,084,719 4.72 48,874
TOTAL EXPENDITURES-FUND 101 13,009,699 12,563,945 12,880,629 13,123,615 1.89 242,986
4 of 6
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditures
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
DEBT SERVICE FUNDS
47000.00 DEBT SERVICE 8,120,404 4,256,609 4,256,609 5,110,172 20.05 853,563
80000.00 Transfers to other Funds 250,694
TOTAL EXPENDITURES-DEBT SERVICE FUNDS 8,371,098 4,256,609 4,256,609 5,110,172 853,563
Fund 210-CABLE FRANCHISE FUND
41340.00 PUBLIC CABLE ACCESS 7,000 7,000 6,360 (9.14) (640)
TOTAL EXPENDITURES-FUND 210 - 7,000 7,000 6,360 (9.14) (640)
Fund 225-CAPITAL PARK FUND
45146.00 Eagle Creek/Brooksville Hills 170,000 170,000
45200.00 PARKS 18,265 50,000 220,000 (100.00) (220,000)
80000.00 Transfers to other Funds 170,000 170,000
TOTAL EXPENDITURES-FUND 225 18,265 50,000 220,000 340,000 54.55 120,000
Fund 240-EDA SPECIAL REVENUE FUND
46500.00 ECONOMIC DEVELOPMENT 107,444 148,595 148,595 153,775 3.49 5,180
46503.00 TECH VILLAGE INCUBATOR 8,145 40,000 40,000 27,650 (30.88) (12,350)
TOTAL EXPENDITURES-FUND 240 115,589 188,595 188,595 181,425 (3.80) (7,170)
Fund 410-REVOLVING EQUIPMENT FUND
42100.00 POLICE 53,602 115,600 115,600 98,116 (15.12) (17,484)
42100.06 POLICE FORFEITURES 27,018
42200.00 FIRE 108,098 150,950 150,950 103,000 (31.77) (47,950)
43050.00 ENGINEERING 43,288
43100.00 STREET 67,256 310,500 419,855 435,690 3.77 15,835
43400.00 CENTRAL GARAGE 72,073 20,000 20,000 20,000
45200.00 PARKS 121,574 108,000 108,000 544,149 403.84 436,149
49400.00 WATER 40,000 (100.00) (40,000)
49420.00 WATER QUALITY 73,500 73,500 (100.00) (73,500)
49450.00 SEWER 175,101 40,000
TOTAL EXPENDITURES-FUND 410 668,010 818,550 927,905 1,200,955 29.43 273,050
5 of 6
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditures
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 440-FACILITIES MANAGEMENT FND
41960.00 GESP 24,150 2,667,924 2,667,924 (100.00) (2,667,924)
42100.00 POLICE 44,558 44,558
42200.00 FIRE 87,056 87,056 36,284 (58.32) (50,772)
43400.00 CENTRAL GARAGE 598,933 598,933 (100.00) (598,933)
45100.00 RECREATION 55,562 55,562 (100.00) (55,562)
45500.00 LIBRARIES 55,562 55,562 (100.00) (55,562)
49400.00 WATER 619,950 619,950
80000.00 Transfers to other Funds 81,381 81,381 45,614 (43.95) (35,767)
TOTAL EXPENDITURES-FUND 440 24,150 3,546,418 3,546,418 746,406 (78.95) (2,800,012)
Fund 601-WATER FUND
41520.00 FINANCE 81,622 86,090 86,090 87,714 1.89 1,624
49400.00 WATER 2,215,576 4,837,551 4,851,321 4,181,699 (13.80) (669,622)
80000.00 Transfers to other Funds 1,306,350 804,695 804,695 828,464 2.95 23,769
TOTAL EXPENDITURES-FUND 601 3,603,548 5,728,336 5,742,106 5,097,877 (11.22) (644,229)
Fund 602-STORM WATER UTILITY
49420.00 WATER QUALITY 638,571 1,104,299 1,144,299 943,115 (17.58) (201,184)
80000.00 Transfers to other Funds 81,000 21,000 21,000 21,000
TOTAL EXPENDITURES-FUND 602 719,571 1,125,299 1,165,299 964,115 (17.26) (201,184)
Fund 604-SEWER FUND
41520.00 FINANCE 81,595 86,040 86,040 87,714 1.95 1,674
49450.00 SEWER 2,366,023 2,984,136 3,039,136 2,594,213 (14.64) (444,923)
80000.00 Transfers to other Funds 502,086 247,760 247,760 251,320 1.44 3,560
TOTAL EXPENDITURES-FUND 604 2,949,704 3,317,936 3,372,936 2,933,247 (13.04) (439,689)
TOTAL EXPENDITURES-ALL FUNDS 29,479,633 31,602,688 32,307,497 29,704,172 (0.08) (2,603,325)
From Original Budget
2016 2016
PROPOSED PROPOSED
%CHANGE AMT CHANGE
(0.06) (1,898,516)
6of6
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 101-GENERAL FUND
TAXES
31010.00 Current Property Taxes -General Purpos 6,614,649 7,421,246 7,421,246 7,817,906 5.34 396,660
31020.00 Delinquent Property Taxes-General Purp 67,418
31040.00 Fiscal Disparities 681,600 685,977 685,977 775,117 12.99 89,140
33423.00 Market Value Credit Aid 455
TAXES 7,364,122 8,107,223 8,107,223 8,593,023 5.99 485,800
CHARGES FOR SERVICES
31810.00 Franchise Taxes 594,800 595,000 595,000 595,000
34103.00 Zoning&Subdivision Fees 16,634 7,810 7,810 17,050 118.31 9,240
34104.00 Plan Check Fees 229,070 291,420 291,420 202,692 (30.45) (88,728)
34105.00 Sale of Maps/Publications-Reports 1,036 1,000 1,000 1,000
34107.00 Assessment Searches-Reports 285 400 400 400
34109.00 Project Admin/Eng Fees 263,929 300,000 300,000 343,000 14.33 43,000
34203.00 Accident/Warrant Reports-Reports 781 900 900 780 (13.33) (120)
34304.00 PEG Access Fees 33,100 34,000 34,000 34,000
34731.00 Softball Fees 26,733 28,000 28,000 25,000 (10.71) (3,000)
34735.00 Recreation Program Fees 49,726 35,000 35,000 40,000 14.29 5,000
34740.00 Concessions-Park Fees 1,348 750 750 750
34760.01 Facility Rental-Regular 141,260 71,520 71,520 73,361 2.57 1,841
34761.00 Studio/Pavilion Rental 13,228 15,000 15,000 15,000
34762.00 Park Shelter Rental 8,196 8,250 8,250 14,000 69.70 5,750
34765.01 Tower Leases 210,994 202,065 202,065 243,069 20.29 41,004
34780.00 Park Admission Fees 12,901 10,000 10,000 15,000 50.00 5,000
34783.00 City Contract Services 38,176 43,500 43,500 43,500
CHARGES FOR SERVICES 1,642,197 1,644,615 1,644,615 1,663,602 1.15 18,987
1 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
INTERGOVERNMENTAL
33160.10 Fed Aids/Grants-Operating Grants 118,864 4,382 (100.00) (4,382)
33160.11 Fed Aids/Grants-Operating Police 7,107 3,500 3,500 18,000 414.29 14,500
33401.00 Local Government Aid 15,296 52,680 52,680 15,180 (71.18) (37,500)
33416.01 State Aid-Police Train 7,723 7,800 7,800 7,800
33416.02 State Police Aid-Ins Prem 176,437 175,000 175,000 175,000
33417.00 State Aid-Fire Training 6,942 7,000 7,000
33418.00 State Road &Bridge Aid 288,204 288,000 288,000 316,827 10.01 28,827
33420.00 State Fire Aid-Ins. Prem. 195,194 209,000 209,000 206,000 (1.44) (3,000)
33422.10 State Aids/Grants-Operating Grants 34,283 6,800 (100.00) (6,800)
33620.00 Township Fire&Resc Aid 325,976 282,002 282,002 311,068 10.31 29,066
33621.00 Liaison Aid 45,860 45,860 45,860 45,860
33630.00 Metro Council Grants 12,500 12,500
33631.00 Payment in Lieu of Taxes 400,000 420,000 420,000 420,000
33700.23 Miscellaneous Grants-Capital Parks 3,853 72,147 (100.00) (72,147)
INTERGOVERNMENTAL 1,625,739 1,483,842 1,567,171 1,535,235 (2.04) (31,936)
MISCELLANEOUS REVENUES
36102.00 County Assess. Collection 10,798 35,000 35,000 5,000 (85.71) (30,000)
36210.00 Interest Earnings 106,171 120,000 120,000 120,000
36211.00 Developer Agreements 90,474 70,000 70,000 55,000 (21.43) (15,000)
36212.00 Miscellaneous Revenue 171,833 94,000 94,000 95,550 1.65 1,550
36225.00 Unrealized Inv.Gain(Loss) 124,284
36230.00 Contributions& Donations 27,761 11,000 11,000 (100.00) (11,000)
MISCELLANEOUS REVENUES 531,321 330,000 330,000 275,550 (16.50) (54,450)
2 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
TRANSFERS IN
39203.00 Transfer from Other Funds 481,763 355,520 355,520 532,640 49.82 177,120
TRANSFERS IN 481,763 355,520 355,520 532,640 49.82 177,120
LICENSES AND PERMITS
32100.00 Business Licenses 1,450 1,200 1,200 1,100 (8.33) (100)
32110.00 Liquor Licenses 70,870 64,420 64,420 77,065 19.63 12,645
32160.00 Refuse Haulers 4,000 4,000 4,000 3,650 (8.75) (350)
32170.00 Outdoor Concert Permits 1,050 1,050 1,050 1,150 9.52 100
32180.00 Cigarette Licenses 2,250 2,250 2,250 2,250
32210.00 Building Permits 387,188 470,060 470,060 357,795 (23.88) (112,265)
32211.00 Retainage Forfeiture 3,040
32215.00 Mechanical Permits 58,880 43,720 43,720 32,770 (25.05) (10,950)
32230.00 Plumbing Permits 39,264 41,245 41,245 31,285 (24.15) (9,960)
32231.00 Sewer/Water Inspection 8,110 7,500 7,500 7,725 3.00 225
32232.00 Plumbing Registrations 1,425 1,300 1,300 1,200 (7.69) (100)
32240.00 Animal Licenses 3,165 3,750 3,750 3,750
32260.00 Burning Permits 2,460 2,250 2,250 2,625 16.67 375
32270.00 Short-term Rental Fee 1,200 1,200
LICENSES AND PERMITS 583,151 642,745 642,745 523,565 (18.54) (119,180)
FINES AND FORFEITURES
35101.00 County Court Fines 88,969
35104.00 Prosecution Restitution 38,256
FINES AND FORFEITURES 127,226
TOTAL REVENUES-FUND 101 12,355,518 12,563,945 12,647,274 13,123,615 3.77 476,341
3 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
DEBT SERVICE FUNDS:
TRANSFERS IN
39203.00 Transfer from Other Funds 1,867,777 1,670,085 1,670,085 1,697,997 1.67 27,912
TRANSFERS IN 1,867,777 1,670,085 1,670,085 1,697,997 1.67 27,912
TAXES
31015.00 Current Property Taxes-Debt Service 1,744,716 1,877,863 1,877,863 2,340,850 24.65 462,987
TAXES 1,744,716 1,877,863 1,877,863 2,340,850 24.65 462,987
INTEREST(LOSSES)ON INVESTMENTS
36210.00 Interest Earnings 55,112 26,527 26,527 24,245 (8.60) (2,282)
36225.00 Unrealized Inv.Gain(Loss) 53,034
INTEREST(LOSSES) ON INVESTMENTS 108,146 26,527 26,527 24,245 (8.60) (2,282)
DEBT ISSUED
39310.00 G.O. Bond Proceeds 528,078
DEBT ISSUED 528,078
SPECIAL ASSESSMENTS
36101.00 City Assess. Collections 156,290
36102.00 County Assess.Collection 434,245 401,346 401,346 762,607 90.01 361,261
SPECIAL ASSESSMENTS 590,535 401,346 401,346 762,607 90.01 361,261
MISCELLANEOUS REVENUES
36212.00 Miscellaneous Revenue 68,926 68,926 (100.00) (68,926)
MISCELLANEOUS REVENUES 68,926 68,926 (100.00) (68,926)
TOTAL REVENUES-DEBT SERVICE FUNDS 4,839,251 4,044,747 4,044,747 4,825,699 0.19 780,952
4 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 210-CABLE FRANCHISE FUND
CHARGES FOR SERVICES
34304.00 PEG Access Fees 25,670 5,133 5,133 5,133
CHARGES FOR SERVICES 25,670 5,133 5,133 5,133
TOTAL REVENUES-FUND 210 25,670 5,133 5,133 5,133
Fund 225-CAPITAL PARK FUND
CHARGES FOR SERVICES
34760.01 Facility Rental-Regular 21,585 23,400 23,400 23,400
34791.00 Dedication Fees 236,250 138,750 138,750 567,000 308.65 428,250
CHARGES FOR SERVICES 257,835 162,150 162,150 590,400 264.11 428,250
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 10,951 7,000 7,000 7,000
36225.00 Unrealized Inv.Gain(Loss) 12,581
36230.00 Contributions&Donations 3,130
MISCELLANEOUS REVENUES 26,662 7,000 7,000 7,000
TOTAL REVENUES-FUND 225 284,497 169,150 169,150 597,400 253.18 428,250
Fund 240-EDA SPECIAL REVENUE FUND
TAXES
31010.00 Current Property Taxes -General Purpos 149,942 159,000 159,000 155,000 (2.52) (4,000)
33423.00 Market Value Credit Aid 8
TAXES 149,950 159,000 159,000 155,000 (2.52) (4,000)
5 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
CHARGES FOR SERVICES
34111.00 Administrative Charges 1,000 1,000 (100.00) (1,000)
34760.02 Facility Rental-EDA - 5,639 6,000 6,000 10,000 66.67 4,000
CHARGES FOR SERVICES 5,639 7,000 7,000 10,000 42.86 3,000
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 1,952 500 500 500
36225.00 Unrealized Inv.Gain(Loss) 1,156
MISCELLANEOUS REVENUES 3,108 500 500 500
TRANSFERS IN
39203.00 Transfer from Other Funds 34,600
TRANSFERS IN 34,600
TOTAL REVENUES-FUND 240 193,296 166,500 166,500 165,500 (0.60) (1,000)
Fund 410-REVOLVING EQUIPMENT FUND
TAXES
31010.00 Current Property Taxes -General Purpos 199,888 250,000 250,000 325,000 30.00 75,000
TAXES 199,888 250,000 250,000 325,000 30.00 75,000
INTERGOVERNMENTAL
33160.10 Fed Aids/Grants-Operating Grants 18,439
33422.10 State Aids/Grants-Operating Grants 6,146
INTERGOVERNMENTAL 24,585
6 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 26,351 20,151 20,151 15,067 (25.23) (5,084)
36225.00 Unrealized Inv.Gain(Loss) 36,556
MISCELLANEOUS REVENUES 62,907 20,151 20,151 15,067 (25.23) (5,084)
SALE OF ASSETS
39102.00 Sale of Property 13,694 31,000 31,000 24,000 (22.58) (7,000)
SALE OF ASSETS 13,694 31,000 31,000 24,000 (22.58) (7,000)
TRANSFERS IN
39203.00 Transfer from Other Funds 131,000 141,000 141,000 141,000
TRANSFERS IN 131,000 141,000 141,000 141,000
DEBT ISSUED
39310.00 G.O. Bond Proceeds 400,000 400,000
DEBT ISSUED 400,000 400,000
OTHER
39104.00 Forfeiture Property Sales 57,141 31,827 31,827 (100.00) (31,827)
OTHER 57,141 31,827 31,827 (100.00) (31,827)
TOTAL REVENUES-FUND 410 489,216 473,978 473,978 905,067 90.95 431,089
Fund 440-FACILITIES MANAGEMENT FND
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 11,510 11,458 11,458 8,029 (29.93) (3,429)
36225.00 Unrealized Inv.Gain(Loss) 15,387
MISCELLANEOUS REVENUES 26,898 11,458 11,458 8,029 (29.93) (3,429)
7of10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
TRANSFERS IN
39203.00 Transfer from Other Funds 45,000 50,000 50,000 55,000 10.00 5,000
TRANSFERS IN 45,000 50,000 50,000 55,000 10.00 5,000
DEBT ISSUED
39310.00 G.O. Bond Proceeds 600,000 600,000 620,000 3.33 20,000
DEBT ISSUED 600,000 600,000 620,000 3.33 20,000
ENERGY LEASE ISSUED
39335.00 Lease Proceeds 2,667,924
ENERGY LEASE ISSUED 2,667,924
TOTAL REVENUES-FUND 440 2,739,822 661,458 661,458 683,029 3.26 21,571
Fund 601-WATER FUND
CHARGES FOR SERVICES
37100.00 Utility Receipts-Water 2,691,215 3,253,750 3,253,750 3,565,366 9.58 311,616
37110.00 Capital Facility Revenue 247,990 247,080 247,080 254,340 2.94 7,260
37160.00 Penalties 9,281 7,000 7,000 7,000
37170.00 Water Meter Sales 83,535 93,400 93,400 104,150 11.51 10,750
37175.00 Pressure Reducers 19,580 24,750 24,750 35,400 43.03 10,650
37180.00 Frost Plates 81
37190.00 Miscellaneous Revenue Adj 12
37901.00 Contribution (Other Fund) 520,013
37902.00 Contribution (Developers) 319,163
CHARGES FOR SERVICES 3,890,869 3,625,980 3,625,980 3,966,256 9.38 340,276
8 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
INTERGOVERNMENTAL
33633.00 Watershed Dist Grants/Aid 574
INTERGOVERNMENTAL 574
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 62,154 60,000 60,000 60,000
36212.00 Miscellaneous Revenue 5,771
36225.00 Unrealized Inv.Gain(Loss) 87,205
MISCELLANEOUS REVENUES 155,130 60,000 60,000 60,000
DEBT ISSUED
39310.00 G.O. Bond Proceeds 950,000 950,000
DEBT ISSUED 950,000 950,000
TOTAL REVENUES-FUND 601 4,046,573 3,685,980 3,685,980 4,976,256 35.00 1,290,276
Fund 602-STORM WATER UTILITY
CHARGES FOR SERVICES
37120.00 Storm Water Revenue 840,898 817,652 817,652 838,537 2.55 20,885
37160.00 Penalties 2,394
37901.00 Contribution (Other Fund) 224,410
CHARGES FOR SERVICES 1,067,703 817,652 817,652 838,537 2.55 20,885
INTERGOVERNMENTAL
33160.10 Fed Aids/Grants-Operating Grants 114,760 95,000 95,000 (100.00) (95,000)
33422.10 State Aids/Grants-Operating Grants 34,790 34,790
33610.20 County-City Aids/Grants-Capital Grants 47,281 12,212 (100.00) (12,212)
INTERGOVERNMENTAL 162,041 95,000 107,212 34,790 (67.55) (72,422)
9 of 10
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Revenue Details by Account
Budget level: Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 9,569 5,560 5,560 10,000 79.86 4,440
36225.00 Unrealized Inv.Gain(Loss) 11,532
MISCELLANEOUS REVENUES 21,101 5,560 5,560 10,000 79.86 4,440
TOTAL REVENUES-FUND 602 1,250,845 918,212 930,424 883,327 (5.06) (47,097)
Fund 604-SEWER FUND
CHARGES FOR SERVICES
37102.00 Utility Receipts-Sewer 1,020,409 1,437,028 1,437,028 1,207,960 (15.94) (229,068)
37104.00 Utility Recpt-Sewer MCES 1,093,471 1,536,624 1,536,624 1,327,560 (13.61) (209,064)
37110.00 Capital Facility Revenue 247,999 247,080 247,080 254,970 3.19 7,890
37160.00 Penalties 7,544 7,000 7,000 7,000
37901.00 Contribution (Other Fund) 694,391
37902.00 Contribution (Developers) 256,503
CHARGES FOR SERVICES 3,320,317 3,227,732 3,227,732 2,797,490 (13.33) (430,242)
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 45,959 52,000 52,000 40,000 (23.08) (12,000)
36225.00 Unrealized Inv.Gain(Loss) 62,866
MISCELLANEOUS REVENUES 108,825 52,000 52,000 40,000 (23.08) (12,000)
TOTAL REVENUES-FUND 604 3,429,142 3,279,732 3,279,732 2,837,490 (13.48) (442,242)
TOTAL REVENUES-ALL FUNDS 29,653,831 25,968,835 26,064,376 29,002,517 0.11 2,938,141
10 of 10
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 101-GENERAL FUND
Dept 41110.00-MAYOR&COUNCIL
51100.04 Wages-Council 39,180 39,180 39,180 39,180
51220.03 Allowances-Council 4,200 7,000 7,000 7,000
51450.00 Social Security Contributions 260 434 434 434
51451.00 Medicare Contributions 629 670 670 670
51460.00 PERA Contributions 1,959 1,959 1,959 1,959
51477.00 Workers Compensation Insurance 119 127 127 135 6.30 8
52010.00 Office Supplies 205 300 300 300
53210.00 Telecommunications 450
53310.10 Training and Employee Development 4,878 5,250 5,250 5,250
54320.00 Miscellaneous Expense _ 131 470 470 470
Totals for dept 41110.00-MAYOR&COUNCIL 52,011 55,390 55,390 55,398 0.01 8
Dept 41130.00-ORDINANCE
53510.00 Required Notice Publication 8,497 7,500 7,500 7,500
Totals for dept 41130.00-ORDINANCE 8,497 7,500 7,500 7,500
Dept 41320.00-ADMINISTRATION
51100.01 Wages-Full Time 221,575 233,640 233,640 237,557 1.68 3,917
51100.02 Wages-Part Time 2,835
51100.08 Wages-Longevity 22,500 22,500 22,500 22,500
51110.01 Overtime-Full Time 124
51208.01 Sick Leave-Buy Down 3,400 3,397 3,397 3,480 2.44 83
51220.01 Allowances-Auto Allowance 5,400 5,400 5,400 5,400
51400.00 Compensated Absences 1,220 1,281 1,281 1,300 1.48 19
51450.00 Social Security Contributions 13,186 13,844 13,844 14,087 1.76 243
51451.00 Medicare Contributions 3,540 3,842 3,842 3,900 1.51 58
51460.00 PERA Contributions 17,934 19,616 19,616 19,909 1.49 293
51470.00 Health Insurance 27,827 26,394 26,394 26,634 0.91 240
51472.00 Retiree HCSP Contributions 555 630 630 555 (11.90) (75)
51473.00 Dental Insurance 1,300 1,330 1,330 1,440 8.27 110
51474.00 Life Insurance 1,900 1,926 1,926 1,912 (0.73) (14)
51477.00 Workers Compensation Insurance 1,280 1,530 1,530 1,636 6.93 106
52010.00 Office Supplies 3,750 2,250 2,250 3,250 44.44 1,000
53100.80 Professional Services-General 16,095 17,200 17,200 10,000 (41.86) (7,200)
1of29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
53210.00 Telecommunications 1,194 1,320 1,320 1,320
53310.10 Training and Employee Development 3,252 2,000 2,000 2,550 27.50 550
54310.00 Memberships and subscriptions 27,324 26,659 26,659 42,333 58.79 15,674
54320.00 Miscellaneous Expense 69
Totals for dept 41320.00-ADMINISTRATION 376,260 384,759 384,759 399,763 3.90 15,004
Dept 41330.00-BOARDS&COMMISSIONS
51100.05 Wages-Commissioners 8,400 9,000 9,000 9,000
51450.00 Social Security Contributions 521 558 558 558
51451.00 Medicare Contributions 122 131 131 131
53310.10 Training and Employee Development 346 300 300 500 66.67 200
54310.00 Memberships and subscriptions 350 350 350
Totals for dept 41330.00-BOARDS&COMMISSIONS 9,389 10,339 10,339 10,539 1.93 200
Dept 41410.00-ELECTIONS
51100.07 Wages-Election Judge 11,480 24,640 24,640
51477.00 Workers Compensation Insurance 141
52050.00 Operating Supplies 2,141 3,000 3,000
52400.10 Small Equipment-General 103 75,000 75,000 (100.00) (75,000)
53310.10 Training and Employee Development 1,295 2,000 2,000
Totals for dept 41410.00-ELECTIONS 15,160 75,000 75,000 29,640 (60.48) (45,360)
2 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Dept 41520.00-FINANCE
51100.01 Wages-Full Time 313,022 324,935 324,935 338,994 4.33 14,059
51208.01 Sick Leave-Buy Down 1,213 2,768 2,768 1,359 (50.90) (1,409)
51400.00 Compensated Absences 1,565 1,624 1,624 1,695 4.37 71
51450.00 Social Security Contributions 18,767 20,318 20,318 21,102 3.86 784
51451.00 Medicare Contributions 4,389 4,752 4,752 4,935 3.85 183
51460.00 PERA Contributions 22,724 24,370 24,370 25,425 4.33 1,055
51470.00 Health Insurance 39,838 34,798 34,798 31,131 (10.54) (3,667)
51472.00 Retiree HCSP Contributions 938 1,200 1,200 1,000 (16.67) (200)
51473.00 Dental Insurance 1,714 1,700 1,700 1,590 (6.47) (110)
51474.00 Life Insurance 274 274 274 259 (5.47) (15)
51477.00 Workers Compensation Insurance 1,645 1,915 1,915 2,093 9.30 178
52010.00 Office Supplies 2,122 2,225 2,225 1,425 (35.96) (800)
52400.10 Small Equipment-General 200 200 200
53100.80 Professional Services-General 9,559 2,000 2,000 3,098 54.90 1,098
53120.10 Bank Service Fees 6,979 7,250 7,250 7,285 0.48 35
53210.00 Telecommunications 68
53310.10 Training and Employee Development 1,351 3,435 3,435 2,985 (13.10) (450)
54310.00 Memberships and subscriptions 390 845 845 845
54320.00 Miscellaneous Expense 42 75 75 75
Totals for dept 41520.00-FINANCE 426,598 434,684 434,684 445,496 2.49 10,812
Dept 41540.00-INTERNAL AUDITING
53010.00 Audit Services 25,115 29,950 29,950 28,150 (6.01) (1,800)
Totals for dept 41540.00-INTERNAL AUDITING 25,115 29,950 29,950 28,150 (6.01) (1,800)
3 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Dept 41550.00-ASSESSING
53100.50 Professional Services-Property Assessm 132,500 150,000 150,000 167,500 11.67 17,500
53100.80 Professional Services-General 2,121 2,250 2,250 2,250
Totals for dept 41550.00-ASSESSING 134,621 152,250 152,250 169,750 11.49 17,500
Dept 41610.00-LEGAL
53020.00 Legal Services 226,698 215,000 215,000 225,000 4.65 10,000
53030.00 Prosecution Services 157,959
Totals for dept 41610.00-LEGAL 384,657 215,000 215,000 225,000 4.65 10,000
Dept 41820.00-HUMAN RESOURCES
51100.01 Wages-Full Time 102,166 105,294 105,294 103,449 (1.75) (1,845)
51208.01 Sick Leave-Buy Down 2,373 2,371 2,371 (100.00) (2,371)
51400.00 Compensated Absences 511 527 527 517 (1.90) (10)
51450.00 Social Security Contributions 6,463 6,675 6,675 6,414 (3.91) (261)
51451.00 Medicare Contributions 1,511 1,561 1,561 1,500 (3.91) (61)
51460.00 PERA Contributions 7,417 7,897 7,897 7,759 (1.75) (138)
51470.00 Health Insurance 8,019 6,739 6,739 10,660 58.18 3,921
51472.00 Retiree HCSP Contributions 300 300 300 50 (83.33) (250)
51473.00 Dental Insurance 377 370 370 480 29.73 110
51474.00 Life Insurance 54 54 54 68 26.67 14
51477.00 Workers Compensation Insurance 425 645 645 653 1.24 8
52010.00 Office Supplies 246 250 250 250
53100.80 Professional Services-General 6,402 10,000 10,000 10,000
53210.00 Telecommunications 719 660 660 660
53310.10 Training and Employee Development 87 450 450 450
53520.00 Public Educational Information 2,364 2,500 2,500 2,500
54320.00 Miscellaneous Expense 12,895 13,928 13,928 13,653 (1.97) (275)
Totals for dept 41820.00-HUMAN RESOURCES 152,328 160,221 160,221 159,063 (0.72) (1,158)
4 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Dept 41830.00-COMMUNICATIONS
51100.01 Wages-Full Time 72,046 75,639 75,639 68,823 (9.01) (6,816)
51100.02 Wages-Part Time 2,280 4,464 4,464 4,464
51400.00 Compensated Absences 360 379 379 344 (9.23) (35)
51450.00 Social Security Contributions 4,384 4,966 4,966 4,544 (8.50) (422)
51451.00 Medicare Contributions 1,025 1,161 1,161 1,063 (8.44) (98)
51460.00 PERA Contributions 5,230 5,673 5,673 5,162 (9.01) (511)
51470.00 Health Insurance 11,860 10,660 10,660 10,660
51472.00 Retiree HCSP Contributions 300 300 300 25 (91.67) (275)
51473.00 Dental Insurance 480 480 480 480
51474.00 Life Insurance 68 68 68 68 0.59 0
51477.00 Workers Compensation Insurance 449 461 461 445 (3.47) (16)
52010.00 Office Supplies 60
52050.00 Operating Supplies 390 750 750 750
53100.80 Professional Services-General 140 2,000 2,000 2,000
53310.10 Training and Employee Development 24 100 100 100
53520.00 Public Educational Information 21,083 15,200 15,200 17,500 15.13 2,300
54320.00 Miscellaneous Expense 2,314 2,000 2,000
Totals for dept 41830.00-COMMUNICATIONS 122,494 122,301 122,301 118,428 (3.17) (3,873)
Dept 41910.00-COMMUNITY DEVELOPMENT
51100.01 Wages-Full Time 173,133 211,448 211,448 219,240 3.69 7,792
51110.01 Overtime-Full Time 829 3,000 3,000 3,000
51400.00 Compensated Absences 1,104 1,056 1,056 1,096 3.79 40
51450.00 Social Security Contributions 13,146 13,296 13,296 13,779 3.63 483
51451.00 Medicare Contributions 3,074 3,110 3,110 3,222 3.60 112
51460.00 PERA Contributions 16,135 16,084 16,084 16,668 3.63 584
51470.00 Health Insurance 32,214 26,099 26,099 26,225 0.48 126
51472.00 Retiree HCSP Contributions 519 600 600 600
51473.00 Dental Insurance 1,388 1,275 1,275 1,330 4.31 55
51474.00 Life Insurance 194 178 178 178
51477.00 Workers Compensation Insurance 1,322 1,247 1,247 1,362 9.22 115
52010.00 Office Supplies 942 1,900 1,900 1,700 (10.53) (200)
52050.00 Operating Supplies 250 250 500 100.00 250
52400.10 Small Equipment-General 500 500 250 (50.00) (250)
53100.80 Professional Services-General 6,085 5,950 5,950 26,000 336.97 20,050
5 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE -
53210.00 Telecommunications 743 750 750 750
53310.10 Training and Employee Development 1,049 1,000 1,000 1,000
54010.04 Maint Agreements-Equipment 2,782 4,250 4,250 4,250
54060.00 Rentals-Office Equip. 500 500
54310.00 Memberships and subscriptions 510 1,000 1,000 1,000
54320.00 Miscellaneous Expense 10,494 15,000 15,000 15,000
Totals for dept 41910.00-COMMUNITY DEVELOPMENT 265,663 307,993 307,993 337,650 9.63 29,657
Dept 41920.00-INFORMATION TECHNOLOGY
51100.01 Wages-Full Time 80,388 103,959 103,959 111,109 6.88 7,150
51400.00 Compensated Absences 402 520 520 556 6.92 36
51450.00 Social Security Contributions 4,882 6,445 6,445 6,889 6.89 444
51451.00 Medicare Contributions 1,142 1,507 1,507 1,611 6.90 104
51460.00 PERA Contributions 5,838 7,797 7,797 8,333 6.87 536
51470.00 Health Insurance 7,538 9,404 9,404 9,489 0.90 85
51472.00 Retiree HCSP Contributions 75 375 375 375
51473.00 Dental Insurance 403 490 490 490
51474.00 Life Insurance 53 71 71 71
51477.00 Workers Compensation Insurance 545 603 603 679 12.60 76
52010.00 Office Supplies 28
52050.00 Operating Supplies 5,921 1,040 1,040 1,135 9.13 95
52200.01 Repair&Maint Supplies-General 3,000 3,000
53100.60 Professional Services-Software Design 32,973 18,723 18,723 (100.00) (18,723)
53100.80 Professional Services-General 175,144 7,000 7,000 3,000 (57.14) (4,000)
53210.00 Telecommunications 2,041 2,080 2,080 2,080
53310.10 Training and Employee Development 17 2,000 2,000 2,000
54020.00 Software Service Contract 40,863 77,119 77,119 98,099 27.20 20,980
54030.00 Hardware Service Contract 3,002 1,700 1,700 1,000 (41.18) (700)
55570.00 Machinery and Equipment 258,955 23,163 66,058 86,390 30.78 20,332
Totals for dept 41920.00-INFORMATION TECHNOLOGY 620,208 263,996 306,891 336,306 9.58 29,415
Dept 41940.00-FACILITIES-CITY HALL
51100.01 Wages-Full Time 18,044 50,277 50,277 53,134 5.68 2,857
51100.02 Wages-Part Time 23,509
51110.01 Overtime-Full Time 811
51400.00 Compensated Absences 206 250 250 266 6.40 16
51450.00 Social Security Contributions 2,587 3,117 3,117 3,294 5.68 177
6 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51451.00 Medicare Contributions 605 729 729 770 5.62 41
51460.00 PERA Contributions 3,077 3,771 3,771 3,985 5.67 214
51470.00 Health Insurance 2,249 8,995 8,995 10,660 18.51 1,665
51472.00 Retiree HCSP Contributions 30 180 180 180
51473.00 Dental Insurance 160 480 480 480
51474.00 Life Insurance 14 58 58 58
51477.00 Workers Compensation Insurance (403) 3,552 3,552 3,938 10.87 386
52200.02 Repair&Maint Supplies-Building 8,926 5,614 5,614 5,614
53100.80 Professional Services-General 9,000 9,000 9,000 9,000
53210.00 Telecommunications 17,295 15,021 15,021 15,840 5.45 819
53220.00 Postage/Shipping 10,463 16,350 16,350 16,350
53610.00 Insurance-Gen Liability 108,177 104,378 104,378 95,788 (8.23) (8,590)
53620.00 Insurance-Property 105,134 109,570 109,570 108,856 (0.65) (714)
53810.00 Utilities-Electric 65,110 70,900 70,900 50,315 (29.03) (20,585)
53820.00 Utilities-Gas 41,640 33,500 33,500 25,791 (23.01) (7,710)
53830.00 Utilities-Refuse Disposal 1,227 1,051 1,051 1,051
54010.02 Maint Agreements-Buildings 31,081 30,250 30,250 14,215 (53.01) (16,035)
54010.04 Maint Agreements-Equipment 10,651 8,850 8,850 3,280 (62.94) (5,570)
54010.05 Maint Agreements-Cleaning 22,023 24,011 24,011 23,270 (3.09) (741)
54060.00 Rentals-Office Equip. 1,134 5,053 5,053 1,008 (80.05) (4,045)
55560.00 Furniture and Office Equipment 12,462 8,500 8,500 5,000 (41.18) (3,500)
Totals for dept 41940.00-FACILITIES-CITY HALL 495,211 513,457 513,457 452,142 (11.94) (61,315)
Dept 42100.00-POLICE
51100.01 Wages-Full Time 2,051,357 2,027,195 2,123,731 2,190,030 3.12 66,299
51100.02 Wages-Part Time 75,437 81,794 81,794 86,730 6.03 4,936
51100.08 Wages-Longevity 96,536
51110.01 Overtime-Full Time 209,145 123,000 123,000 190,500 54.88 67,500
51110.04 Overtime-Training 14,214 9,211 9,211 18,420 99.98 9,209
51208.01 Sick Leave-Buy Down 15,475 13,287 13,287 14,235 7.13 948
51220.02 Allowance-Clothing 18,155 20,264 20,264 19,035 (6.06) (1,229)
51302.00 Accrued Holiday Pay
51400.00 Compensated Absences 10,840 11,688 11,688 12,428 6.33 740
51450.00 Social Security Contributions 13,555 14,836 14,836 15,610 5.22 774
51451.00 Medicare Contributions 32,189 34,384 34,384 36,525 6.23 2,141
51460.00 PERA Contributions 341,953 357,895 357,895 380,776 6.39 22,881
51470.00 Health Insurance 239,570 213,322 213,322 228,734 7.22 15,412
7 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51472.00 Retiree HCSP Contributions 5,648 5,895 5,895 5,505 (6.62) (390)
51473.00 Dental Insurance 11,204 11,089 11,089 11,789 6.31 700
51474.00 Life Insurance 1,748 1,753 1,753 1,807 3.08 54
51477.00 Workers Compensation Insurance 56,071 61,474 61,474 68,575 11.55 7,101
52010.00 Office Supplies 5,492 6,034 6,034 6,190 2.59 156
52050.00 Operating Supplies 7,872 6,895 6,895 7,741 12.27 846
52051.00 Fuel 69,094 58,380 58,380 69,250 18.62 10,870
52055.00 Uniforms 8,180 18,059 18,059 15,060 (16.61) (2,999)
52200.01 Repair&Maint Supplies-General 4,277 5,339 5,339 6,100 14.25 761
52200.02 Repair&Maint Supplies-Building 4,874 4,211 4,211 4,632 10.00 421
52400.10 Small Equipment-General 19,332 18,129 18,129 24,801 36.80 6,672
53100.80 Professional Services-General 28,937 25,400 25,400 26,650 4.92 1,250
53210.00 Telecommunications 10,934 11,000 11,000 12,000 9.09 1,000
53230.00 Telecommunications Equipment 9,393 8,320 8,320 8,521 2.42 201
53310.10 Training and Employee Development 10,633 11,500 11,500 31,185 171.17 19,685 .
53630.00 Insurance-Auto 7,288 7,508 7,508 7,440 (0.91) (68)
53810.00 Utilities-Electric 32,770 34,600 34,600 27,349 (20.96) (7,251)
53820.00 Utilities-Gas 18,684 13,000 13,000 7,715 (40.65) (5,285)
53830.00 Utilities-Refuse Disposal 487 433 433 480 10.85 47
54010.02 Maint Agreements-Buildings 17,521 15,296 15,296 13,853 (9.43) (1,443)
54010.04 Maint Agreements-Equipment 1,487 5,000 5,000 6,185 23.70 1,185
54010.05 Maint Agreements-Cleaning 13,135 14,857 14,857 13,961 (6.03) (896)
54020.00 Software Service Contract 4,200 4,200 4,200
54060.00 Rentals-Office Equip. 3,914
54080.00 Rentals-Facility 20,500 20,500
54300.00 Special Response Team SRT 10,000 10,000 10,000 10,000
54310.00 Memberships and subscriptions 3,030 3,000 3,000 7,379 145.97 4,379
54320.00 Miscellaneous Expense 882 850 850
55570.00 Machinery and Equipment 1,000
Totals for dept 42100.00-POLICE 3,385,779 3,364,784 3,364,784 3,612,740 7.37 247,956
8 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Dept 42200.00-FIRE
51100.01 Wages-Full Time 102,408 107,576 107,576 111,016 3.20 3,440
51100.09 Wages-Volunteer Compensation(firefigh 164,279 195,760 195,760 222,884 13.86 27,124
51208.01 Sick Leave-Buy Down 641 639 639 2,492 289.98 1,853
51400.00 Compensated Absences 512 537 537 555 3.35 18
51450.00 Social Security Contributions 10,172 10,727 10,727 12,207 13.80 1,480
51451.00 Medicare Contributions 3,764 4,078 4,078 4,501 10.37 423
51460.00 PERA Contributions 15,704 17,427 17,427 17,985 3.20 558
51461.01 Fire Relief Pension Contribution 20,000 20,000 20,000 20,000
51461.02 Fire Relief Pension Contributions State 195,194 209,000 209,000 209,000
51470.00 Health Insurance 10,195 8,995 8,995 9,151 1.73 156
51472.00 Retiree HCSP Contributions 300 300 300 300
51473.00 Dental Insurance 480 480 480 480
51474.00 Life Insurance 68 68 68 68 0.59 0
51477.00 Workers Compensation Insurance 44,351 36,841 36,841 37,478 1.73 637
52010.00 Office Supplies 392 455 455 500 9.89 45
52050.00 Operating Supplies 10,595 8,000 8,000 6,129 (23.39) (1,871)
52051.00 Fuel 12,367 14,950 14,950 14,725 (1.51) (225)
52055.00 Uniforms 21,806 31,813 31,813 36,300 14.10 4,487
52200.01 Repair&Maint Supplies-General 3,516 7,485 7,485 7,485
52200.02 Repair&Maint Supplies-Building 4,992 7,485 7,485 7,485
52400.10 Small Equipment-General 20,839 21,989 21,989 21,989
53210.00 Telecommunications 7,822 8,808 8,808 10,344 17.44 1,536
53310.10 Training and Employee Development 11,168 19,000 19,000 20,000 5.26 1,000
53520.00 Public Educational Information 4,540 6,500 6,500 6,500
53630.00 Insurance-Auto 10,215 10,525 10,525 7,387 (29.81) (3,138)
53810.00 Utilities-Electric 25,517 26,500 26,500 18,368 (30.69) (8,132)
53820.00 Utilities-Gas 16,623 16,000 16,000 12,071 (24.56) (3,929)
53830.00 Utilities-Refuse Disposal 998 866 866 866
54010.02 Maint Agreements-Buildings 19,670 21,088 21,088 19,518 (7.45) (1,570)
9 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
54010.04 Maint Agreements-Equipment 27,279 16,800 16,800 24,000 42.86 7,200
54010.05 Maint Agreements-Cleaning 9,941 6,663 6,663 10,283 54.33 3,620
54080.00 Rentals-Facility 40,998 20,500 20,500
54310.00 Memberships and subscriptions 3,194 2,000 2,000 3,200 60.00 1,200
54320.00 Miscellaneous Expense 3,917 3,500 3,500 4,000 14.29 500
55520.00 Building&Building Improvements 41,000 41,000 (100.00) (41,000)
55570.00 Machinery and Equipment 7,506 8,800 8,800
Totals for dept 42200.00-FIRE 831,960 883,855 883,855 908,567 2.80 24,712
Dept 42400.00-BUILDING INSPECTION
51100.01 Wages-Full Time 393,267 416,353 416,353 432,409 3.86 16,056
51100.03 Wages-Seasonal/Temporary 8,555 15,400 15,400 15,400
51110.01 Overtime-Full Time 1,474 7,500 7,500 7,500
51208.01 Sick Leave-Buy Down 337 1,795 1,795 2,976 65.79 1,181
51400.00 Compensated Absences 1,962 2,082 2,082 2,162 3.84 80
51450.00 Social Security Contributions 24,525 27,345 27,345 28,414 3.91 1,069
51451.00 Medicare Contributions 5,736 6,395 6,395 6,645 3.91 250
51460.00 PERA Contributions 28,658 31,789 31,789 32,993 3.79 1,204
51470.00 Health Insurance 45,702 42,946 42,946 41,224 (4.01) (1,722)
51472.00 Retiree HCSP Contributions 990 1,140 1,140 1,170 2.63 30
51473.00 Dental Insurance 2,354 2,420 2,420 2,420
51474.00 Life Insurance 304 319 319 319
51476.00 MN Unemployment Insurance 4,094 2,700 2,700
51477.00 Workers Compensation Insurance 1,838 2,630 2,630 2,877 9.39 247
52010.00 Office Supplies 2,226 3,000 3,000 2,000 (33.33) (1,000)
52050.00 Operating Supplies 181 1,000 1,000 1,000
52051.00 Fuel 3,202 8,340 8,340 6,925 (16.97) (1,415)
52055.00 Uniforms 192 374 374 400 6.95 26
52400.10 Small Equipment-General 58 300 300 1,050 250.00 750
10 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
53100.80 Professional Services-General 137
53210.00 Telecommunications 2,823 2,900 2,900 2,916 0.55 16
53310.10 Training and Employee Development 3,333 2,300 2,300 3,600 56.52 1,300
53630.00 Insurance-Auto 305 315 315 313 (0.63) (2)
54310.00 Memberships and subscriptions 467 400 400 400
54320.00 Miscellaneous Expense 1,123 400 400 400
Totals for dept 42400.00-BUILDING INSPECTION 533,841 577,443 577,443 598,213 3.60 20,770
Dept 42500.00-EMERGENCY MANAGEMENT
53310.10 Training and Employee Development 772
53810.00 Utilities-Electric 1,543 2,000 2,000 1,725 (13.75) (275)
54010.04 Maint Agreements-Equipment 2,430 8,025 8,025 8,025
Totals for dept 42500.00-EMERGENCY MANAGEMENT 4,746 10,025 10,025 9,750 (2.74) (275)
Dept 42700.00-ANIMAL CONTROL
53100.10 Professional Services-Animal Control C 25,200 25,257 25,257 26,448 4.72 1,191
Totals for dept 42700.00-ANIMAL CONTROL 25,200 25,257 25,257 26,448 4.72 1,191
Dept 43050.00-ENGINEERING
51100.01 Wages-Full Time 211,016 219,486 219,486 227,510 3.66 8,024
51100.02 Wages-Part Time 23,665 26,077 26,077 27,550 5.65 1,473
51100.03 Wages-Seasonal/Temporary 11,800 11,800 12,000 1.69 200
51110.01 Overtime-Full Time 4,172 5,000 5,000 5,000
51208.01 Sick Leave-Buy Down 2,494 2,566 2,566 2,707 5.49 141
51301.00 Accrued Comp Time
51400.00 Compensated Absences 1,171 1,229 1,229 1,275 3.74 46
51450.00 Social Security Contributions 14,025 16,426 16,426 17,036 3.71 610
51451.00 Medicare Contributions 3,280 3,841 3,841 3,984 3.72 143
51460.00 PERA Contributions 17,261 18,792 18,792 19,505 3.79 713
11 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51470.00 Health Insurance 30,560 28,249 28,249 28,249
51472.00 Retiree HCSP Contributions 694 675 675 795 17.78 120
51473.00 Dental Insurance 1,196 1,200 1,200 1,272 6.00 72
51474.00 Life Insurance 163 165 165 165
51477.00 Workers Compensation Insurance 1,105 1,581 1,581 1,727 9.23 146
52010.00 Office Supplies 1,415 2,200 2,200 2,200
52050.00 Operating Supplies 3,695 5,800 5,800 1,200 (79.31) (4,600)
52051.00 Fuel 2,438 2,780 2,780 3,324 19.57 544
52055.00 Uniforms 132 300 300 300
52400.10 Small Equipment-General 25 500 500 5,700 1040.00 5,200
53100.20 Professional Services-Engineering 9,896 20,000 20,000 15,000 (25.00) (5,000)
53100.80 Professional Services-General 46 460 460 230 (50.00) (230)
53210.00 Telecommunications 3,122 2,640 2,640 3,480 31.82 840
53310.10 Training and Employee Development 1,309 2,550 2,550 2,830 10.98 280
53630.00 Insurance-Auto 320 330 330 178 (46.06) (152)
54010.04 Maint Agreements-Equipment 2,782 3,500 3,500 3,500
54020.00 Software Service Contract 1,467 1,600 1,600 1,600
54310.00 Memberships and subscriptions 120
54320.00 Miscellaneous Expense 130 400 400 400
Totals for dept 43050.00-ENGINEERING 337,700 380,147 380,147 388,717 2.25 8,570
Dept 43100.00-STREET
51100.01 Wages-Full Time 215,820 226,383 227,948 263,695 15.68 35,747
51100.03 Wages-Seasonal/Temporary 3,273 10,000 10,000 10,000
51110.01 Overtime-Full Time 19,527 23,000 23,000 23,000
51208.01 Sick Leave-Buy Down 57 57 122 114.04 65
51400.00 Compensated Absences 1,075 1,132 1,132 1,318 16.43 186
51450.00 Social Security Contributions 13,921 16,085 16,085 18,403 14.41 2,318
51451.00 Medicare Contributions 3,256 3,762 3,762 4,304 14.41 542
12 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51460.00 PERA Contributions 17,086 18,704 18,704 21,502 14.96 2,798
51470.00 Health Insurance 38,778 33,818 33,818 39,338 16.32 5,520
51472.00 Retiree HCSP Contributions 737 810 810 818 0.99 8
51473.00 Dental Insurance 1,688 1,672 1,672 1,912 14.35 240
51474.00 Life Insurance 206 206 206 235 14.08 29
51477.00 Workers Compensation Insurance 16,021 16,952 16,952 22,000 29.78 5,048
52050.00 Operating Supplies 2,399 1,404 1,404 1,405 0.07 1
52051.00 Fuel 69,446 61,980 63,399 65,447 3.23 2,048
52052.00 Shop Material 1,442 740 740 740
52054.00 Snow and Ice 99,475 73,990 73,990 99,420 34.37 25,430
52055.00 Uniforms 2,938 2,620 2,620 2,854 8.93 234
52200.01 Repair&Maint Supplies-General 82,117 103,835 106,190 104,008 (2.05) (2,182)
52200.02 Repair&Maint Supplies-Building 1,274 1,030 1,030 1,030
52400.10 Small Equipment-General 1,458 4,679 4,679 4,685 0.13 6
52400.30 Small Equipment-Safety 3,322 3,322 3,322
53100.20 Professional Services-Engineering 2,486 2,500 2,500
53210.00 Telecommunications 152 600 600
53310.10 Training and Employee Development 3,302 4,100 4,100 4,100
53630.00 Insurance-Auto 1,903 1,963 1,963 2,032 3.52 69
53810.00 Utilities-Electric 6,304 500 500 515 3.00 15
53830.00 Utilities-Refuse Disposal 900 900 900
53840.00 Utilities-Street Lighting 175,929 200,200 200,200 189,537 (5.33) (10,663)
54010.01 Maint Agreements-General 332,276 509,340 620,340 514,676 (17.03) (105,664)
54020.00 Software Service Contract 9,527 12,000 12,000 12,000
54040.00 Dust Control 4,270 5,614 5,614 5,900 5.09 286
54070.00 Rentals-Heavy Equipment 9,862 4,678 4,678 4,678
54310.00 Memberships and subscriptions 1,580 845 845
54320.00 Miscellaneous Expense 320 845 845 (100.00) (845)
Totals for dept 43100.00-STREET 1,139,848 1,346,321 1,462,660 1,427,841 (2.38) (34,819)
13 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Dept 43400.00-CENTRAL GARAGE
51100.01 Wages-Full Time 114,669 117,562 117,562 121,056 2.97 3,494
51100.03 Wages-Seasonal/Temporary 4,594 9,600 9,600 15,000 56.25 5,400
51110.01 Overtime-Full Time 3,722 3,026 3,026 3,026
51110.03 Overtime-Seasonal/Temporary 32
51208.01 Sick Leave-Buy Down 944 943 943 766 (18.77) (177)
51400.00 Compensated Absences 571 588 588 605 2.89 17
51450.00 Social Security Contributions 6,923 8,130 8,130 8,671 6.65 541
51451.00 Medicare Contributions 1,619 1,901 1,901 2,028 6.68 127
51460.00 PERA Contributions 8,596 9,044 9,044 9,306 2.90 262
51470.00 Health Insurance 23,720 21,320 21,320 21,320
51472.00 Retiree HCSP Contributions 360 360 360 360
51473.00 Dental Insurance 960 960 960 960
51474.00 Life Insurance 115 115 115 115
51477.00 Workers Compensation Insurance 4,234 4,674 4,674 5,238 12.07 564
52010.00 Office Supplies 55 749 749 750 0.13 1
52050.00 Operating Supplies 7,181 5,614 5,614 7,114 26.72 1,500
52051.00 Fuel 5,377
52052.00 Shop Material 3,687 6,550 6,550 5,050 (22.90) (1,500)
52055.00 Uniforms 2,210 2,339 2,339 2,573 10.00 234
52200.01 Repair&Maint Supplies-General 155,649 144,093 144,093 144,900 0.56 807
52400.10 Small Equipment-General 5,055 9,200 9,200 7,000 (23.91) (2,200)
53210.00 Telecommunications 152 600 600
53310.10 Training and Employee Development 205 2,000 2,000 1,000 (50.00) (1,000)
53830.00 Utilities-Refuse Disposal 1,143 1,000 1,000 1,000
54010.01 Maint Agreements-General 1,600 1,600 1,600
54020.00 Software Service Contract 100 100 750 650.00 650
54310.00 Memberships and subscriptions 4,499 3,200 3,200 3,750 17.19 550
54320.00 Miscellaneous Expense 300 900 900 (100.00) (900)
54810.00 Minor Service-Contract 16,191 9,076 9,076 10,000 10.18 924
54910.00 Major Service-Contract 24,111 5,147 5,147 7,000 36.00 1,853
Totals for dept 43400.00-CENTRAL GARAGE 396,876 369,791 369,791 381,538 3.18 11,747
Dept 45100.00-RECREATION
51100.01 Wages-Full Time 123,572 128,583 128,583 133,532 3.85 4,949
51100.02 Wages-Part Time 35,380 37,203 37,203 39,314 5.67 2,111
14 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51100.03 Wages-Seasonal/Temporary 82,732 50,812 51,877 79,900 54.02 28,023
51110.01 Overtime-Full Time 549 327 707 116.21 380
51110.03 Overtime-Seasonal/Temporary 593
51400.00 Compensated Absences 794 828 828 864 4.35 36
51450.00 Social Security Contributions 14,468 13,429 13,429 15,714 17.02 2,285
51451.00 Medicare Contributions 3,472 3,141 3,141 3,675 17.00 534
51460.00 PERA Contributions 11,578 12,434 12,434 12,963 4.25 529
51470.00 Health Insurance 19,879 17,399 17,399 15,974 (8.19) (1,425)
51472.00 Retiree HCSP Contributions 660 660 660 660
51473.00 Dental Insurance 857 850 850 850
51474.00 Life Insurance 112 112 112 112
51477.00 Workers Compensation Insurance 5,957 7,036 7,036 8,653 22.98 1,617
52010.00 Office Supplies 1,287 650 650 650
52050.00 Operating Supplies 43,600 39,793 39,793 39,793
52056.00 Community Events 34,811 19,743 25,550 24,894 (2.57) (656)
52500.10 Concessions 445 702 702 702
53100.40 Professional Services-Instructors 10,788 16,500 16,500 16,500
53120.10 Bank Service Fees 3,240 3,000 3,000 3,000
53210.00 Telecommunications 1,651 450 450 528 17.33 78
53310.10 Training and Employee Development 1,416 1,100 1,100 1,100
53520.00 Public Educational Information 2,751 2,000 2,000 2,000
54010.04 Maint Agreements-Equipment 372
54010.05 Maint Agreements-Cleaning 1,980 2,202 2,202 2,202
54020.00 Software Service Contract 1,232
54310.00 Memberships and subscriptions 1,452 750 750 750
Totals for dept 45100.00-RECREATION 405,626 359,377 366,576 405,037 10.49 38,461
Dept 45200.00-PARKS
51100.01 Wages-Full Time 421,208 436,201 464,923 481,577 3.58 16,654
51100.03 Wages-Seasonal/Temporary 197,984 195,600 196,208 195,600 (0.31) (608)
51110.01 Overtime-Full Time 41,991 20,000 20,000 20,000
51110.03 Overtime-Seasonal/Temporary 4,049
51208.01 Sick Leave-Buy Down 122 122
51400.00 Compensated Absences 2,100 2,181 2,325 2,408 3.57 83
51450.00 Social Security Contributions 40,409 40,412 42,193 43,233 2.46 1,040
51451.00 Medicare Contributions 9,362 9,451 9,867 10,111 2.47 244
51460.00 PERA Contributions 38,774 34,215 36,369 37,618 3.43 1,249
15 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51470.00 Health Insurance 66,780 57,680 59,929 60,391 0.77 462
51472.00 Retiree HCSP Contributions 1,455 1,455 1,530 1,530
51473.00 Dental Insurance 2,965 2,930 3,050 3,050
51474.00 Life Insurance 402 402 419 419 0.10 0
51476.00 MN Unemployment Insurance 2,500 2,500 (100.00) (2,500)
51477.00 Workers Compensation Insurance 19,796 18,609 18,781 23,889 27.20 5,108
52010.00 Office Supplies 108 1,000 1,250 1,250
52050.00 Operating Supplies 31,446 36,000 36,000 36,000
52051.00 Fuel 72,198 67,880 67,880 69,310 2.11 1,430
52052.00 Shop Material 511 2,000 2,000 2,000
52055.00 Uniforms 3,208 4,830 4,830 5,100 5.59 270
52200.01 Repair&Maint Supplies-General 448
52200.02 Repair&Maint Supplies-Building 2,685
52200.50 Repair&Maint Supplies-Parks 67,613
52200.51 Repair&Maint Supplies Misc Bldg&Struc 103 53,850 59,693 53,850 (9.79) (5,843)
52200.52 Repair&Maint Supplies Irrigation 7,000 7,000 7,000
52200.53 Repair&Maint Supplies Landscape 405 5,000 5,000 5,000
52200.56 Repair&Maint Supplies Trees/Vegetation 14,500 14,500
52400.10 Small Equipment-General 2,440 5,000 5,000 5,000
52400.30 Small Equipment-Safety 3,550 3,550 3,550
53100.80 Professional Services-General 14,435 2,000 6,000 2,000 (66.67) (4,000)
53210.00 Telecommunications 3,039 640 1,394 3,420 145.34 2,026
53310.10 Training and Employee Development 3,167 3,880 6,000 3,880 (35.33) (2,120)
53630.00 Insurance-Auto 3,056 3,146 3,146 3,090 (1.78) (56)
53810.00 Utilities-Electric 16,250 24,000 24,000 24,000
53820.00 Utilities-Gas 12,690 5,500 5,500 5,500
53830.00 Utilities-Refuse Disposal 12,066 14,290 14,290 14,290
53850.00 Utilities-Park Lighting 52,423 36,000 36,000 16,280 (54.78) (19,720)
54010.02 Maint Agreements-Buildings 1,439
54010.50 Maint Agreements-Parks Only 28,085
54010.51 Maint Agreements Misc Bldg&Structures 9,500 9,500 9,500
54010.52 Maint Agreements Irrigation 7,250 7,250 7,250
54010.54 Maint Agreements Electric/Lighting 10,000 10,000 8,430 (15.70) (1,570)
54010.55 Maint AgreementsTrails/Sidewalks 16,793 20,000 20,000 20,000
54010.56 Maint Agreements Trees&Native Vegi 22,000 22,000
54070.00 Rentals-Heavy Equipment 14,564 15,603 15,603 15,605 0.01 2
54310.00 Memberships and subscriptions 320 350 700 700
16 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
54320.00 Miscellaneous Expense 288
55530.00 Infrastructure 216,137 171,771 307,071 220,477 (28.20) (86,594)
Totals for dept 45200.00-PARKS 1,423,193 1,331,676 1,553,251 1,458,930 (6.07) (94,321)
17 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Dept 45500.00-LIBRARIES
52200.02 Repair&Maint Supplies-Building 3,882 3,743 3,743 (100.00) (3,743)
53210.00 Telecommunications 2,322 2,364 2,364 2,280 (3.55) (84)
53810.00 Utilities-Electric 19,048 21,000 21,000 10,758 (48.77) (10,242)
53820.00 Utilities-Gas 13,012 10,200 10,200 6,073 (40.46) (4,127)
53830.00 Utilities-Refuse Disposal 1,227 1,051 1,051 1,050 (0.10) (1)
54010.02 Maint Agreements-Buildings 17,616 10,700 10,700 9,130 (14.67) (1,570)
54010.05 Maint Agreements-Cleaning 14,770 17,702 17,702 16,998 (3.98) (704)
Totals for dept 45500.00-LIBRARIES 71,877 66,760 66,760 46,289 (30.66) (20,471)
Dept 46100.00-NATURAL RESOURCES
51100.01 Wages-Full Time 28,016 28,722
51400.00 Compensated Absences 140 144
51450.00 Social Security Contributions 1,658 1,781
51451.00 Medicare Contributions 388 416
51460.00 PERA Contributions 2,034 2,154
51470.00 Health Insurance 2,549 2,249
51472.00 Retiree HCSP Contributions 75 75
51473.00 Dental Insurance 120 120
51474.00 Life Insurance 17 17
51477.00 Workers Compensation Insurance 39 172
52010.00 Office Supplies 178 250
52050.00 Operating Supplies 2,500
52200.01 Repair&Maint Supplies-General 5,667 22,000
53100.80 Professional Services-General 4,000
53210.00 Telecommunications 60 754
53310.10 Training and Employee Development 2,120
54010.50 Maint Agreements-Parks Only 25,074 12,000
54310.00 Memberships and subscriptions 350
Totals for dept 46100.00-NATURAL RESOURCES 66,013 79,824
Dept 49999.00-CONTINGENT RESERVE
52200.01 Repair&Maint Supplies-General 84,174
54010.01 Maint Agreements-General 6,720
54070.00 Rentals-Heavy Equipment 500
59999.00 Contingency 115,780 8,500 (100.00) (8,500)
Totals for dept 49999.00-CONTINGENT RESERVE 207,174 8,500 (100.00) (8,500)
18 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 1,091,655 1,035,845 1,035,845 1,084,719 4.72 48,874
Totals for dept 80000.00-Transfers to other Funds 1,091,655 1,035,845 1,035,845 1,084,719 4.72 48,874
TOTAL EXPENDITURES-FUND 101 13,009,699 12,563,945 12,880,629 13,123,615 1.89 242,986
Dept 47000.00-DEBT SERVICE
55070.00 Projects-Bond Issuance Costs 10,657
55110.00 Projects-Bond Discount/Premium (15,657)
56010.00 Bond Principal 3,185,000 3,203,474 3,203,474 3,792,365 18.38 588,891
56040.00 Refunded Bond Escrow Pmts 3,755,000
56110.00 Bond Interest 1,183,779 1,051,093 1,051,093 1,097,755 4.44 46,662
56300.00 Other Debt Service Expenses 1,625 2,042 2,042 220,052 10676.30 218,010
Totals for dept 47000.00-DEBT SERVICE 8,120,404 4,256,609 4,256,609 5,110,172 20.05 853,563
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds _ 250,694
Totals for dept 80000.00-Transfers to other Funds 250,694
TOTAL EXPENDITURES-DEBT SERVICE FUNDS 8,371,098 4,256,609 4,256,609 5,110,172 853,563
Fund 210-CABLE FRANCHISE FUND
Dept 41340.00-PUBLIC CABLE ACCESS
55530.00 Infrastructure 7,000 7,000 (100.00) (7,000)
55570.00 Machinery and Equipment _ 6,360 6,360
Totals for dept 41340.00-PUBLIC CABLE ACCESS 7,000 7,000 6,360 (9.14) (640)
TOTAL EXPENDITURES-FUND 210 - 7,000 7,000 6,360 (9.14) (640)
19 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 225-CAPITAL PARK FUND
Dept 45146.00-Eagle Creek/Brooksville Hills
55530.00 Infrastructure 170,000 170,000
Totals for dept 45146.00-Eagle Creek/Brooksville Hills 170,000 170,000
Dept 45200.00-PARKS
53100.80 Professional Services-General 17,514 50,000 (100.00) (50,000)
55530.00 Infrastructure 751 50,000 170,000 (100.00) (170,000)
Totals for dept 45200.00-PARKS 18,265 50,000 220,000 (100.00) (220,000)
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 170,000 170,000
Totals for dept 80000.00-Transfers to other Funds 170,000 170,000
TOTAL EXPENDITURES-FUND 225 18,265 50,000 220,000 340,000 54.55 120,000
Fund 240-EDA SPECIAL REVENUE FUND
Dept 46500.00-ECONOMIC DEVELOPMENT
51100.01 Wages-Full Time 70,774 91,654 91,654 94,404 3.00 2,750
51100.05 Wages-Commissioners 1,650 3,000 3,000 3,000
51110.01 Overtime-Full Time 72
51400.00 Compensated Absences 354 458 458 472 3.06 14
51450.00 Social Security Contributions 4,338 5,869 5,869 6,039 2.90 170
51451.00 Medicare Contributions 1,015 1,372 1,372 1,412 2.92 40
51460.00 PERA Contributions 5,143 6,934 6,934 7,140 2.97 206
51470.00 Health Insurance 7,544 8,700 8,700 8,742 0.48 42
51472.00 Retiree HCSP Contributions 193 240 240 240
51473.00 Dental Insurance 326 425 425 480 12.94 55
51474.00 Life Insurance 47 63 63 63
51477.00 Workers Compensation Insurance 212 540 540 586 8.52 46
52010.00 Office Supplies 250 250 250
53020.00 Legal Services 2,500 2,500 2,500
53100.80 Professional Services-General 12,185 22,000 22,000 24,350 10.68 2,350
53210.00 Telecommunications 500 500 250 (50.00) (250)
53310.10 Training and Employee Development 1,594 2,000 2,000 1,200 (40.00) (800)
53510.00 Required Notice Publication 500 500 500
20 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
54310.00 Memberships and subscriptions 1,995 1,000 1,000 750 (25.00) (250)
54320.00 Miscellaneous Expense 590 590 1,397 136.78 807
Totals for dept 46500.00-ECONOMIC DEVELOPMENT 107,444 148,595 148,595 153,775 3.49 5,180
Dept 46503.00-TECH VILLAGE INCUBATOR
52010.00 Office Supplies 83 500 500 500
53020.00 Legal Services 1,143
53210.00 Telecommunications 264 5,000 5,000 5,000
54095.00 Rent Subsidies 5,400 23,500 23,500 12,150 (48.30) (11,350)
54100.00 Business Assistance 3,000 3,000 3,000
54310.00 Memberships and subscriptions 175 2,500 2,500 2,500
54320.00 Miscellaneous Expense 930 2,500 2,500 2,500
55560.00 Furniture and Office Equipment 1,500 1,500 1,000 (33.33) (500)
1 55570.00 Machinery and Equipment 150 1,500 1,500 1,000 (33.33) (500)
Totals for dept 46503.00-TECH VILLAGE INCUBATOR 8,145 40,000 40,000 27,650 (30.88) (12,350)
TOTAL EXPENDITURES-FUND 240 115,589 188,595 188,595 181,425 (3.80) (7,170) ,
Fund 410-REVOLVING EQUIPMENT FUND
Dept 42100.00-POLICE
55550.00 Vehicles 53,602 115,600 115,600 98,116 (15.12) (17,484)
Totals for dept 42100.00-POLICE 53,602 115,600 115,600 98,116 (15.12) (17,484)
Dept 42100.06-POLICE FORFEITURES
54350.00 Agency Forfeit Proceeds 27,018
Totals for dept 42100.06-POLICE FORFEITURES 27,018
Dept 42200.00-FIRE
55550.00 Vehicles 108,098 150,950 150,950 103,000 (31.77) (47,950)
Totals for dept 42200.00-FIRE 108,098 150,950 150,950 103,000 (31.77) (47,950)
Dept 43050.00-ENGINEERING
55550.00 Vehicles 43,288
Totals for dept 43050.00-ENGINEERING 43,288
Dept 43100.00-STREET
55550.00 Vehicles 52,206 310,500 419,855 435,690 3.77 15,835
21 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
55570.00 Machinery and Equipment 15,050
Totals for dept 43100.00-STREET 67,256 310,500 419,855 435,690 3.77 15,835
Dept 43400.00-CENTRAL GARAGE
55550.00 Vehicles 72,073 20,000 20,000 20,000
Totals for dept 43400.00-CENTRAL GARAGE 72,073 20,000 20,000 20,000
Dept 45200.00-PARKS
55530.00 Infrastructure 2,685
55550.00 Vehicles 95,394 108,000 108,000 279,645 158.93 171,645
55570.00 Machinery and Equipment 23,495 264,504 264,504
Totals for dept 45200.00-PARKS 121,574 108,000 108,000 544,149 403.84 436,149
Dept 49400.00-WATER
55550.00 Vehicles 25,000 (100.00) (25,000)
55570.00 Machinery and Equipment 15,000 (100.00) (15,000)
Totals for dept 49400.00-WATER 40,000 (100.00) (40,000)
Dept 49420.00-WATER QUALITY
55550.00 Vehicles 73,500 73,500 (100.00) (73,500)
Totals for dept 49420.00-WATER QUALITY 73,500 73,500 (100.00) (73,500)
Dept 49450.00-SEWER
55570.00 Machinery and Equipment 175,101 40,000
Totals for dept 49450.00-SEWER 175,101 40,000
TOTAL EXPENDITURES-FUND 410 668,010 818,550 927,905 1,200,955 29.43 273,050
22 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 440-FACILITIES MANAGEMENT FND
Dept 41960.00-GESP
55520.00 Building&Building Improvements 24,150 2,667,924 2,667,924 (100.00) (2,667,924)
Totals for dept 41960.00-GESP 24,150 2,667,924 2,667,924 (100.00) (2,667,924)
Dept 42100.00-POLICE
55520.00 Building&Building Improvements 44,558 44,558
Totals for dept 42100.00-POLICE 44,558 44,558
Dept 42200.00-FIRE
55520.00 Building&Building Improvements 87,056 87,056 36,284 (58.32) (50,772)
Totals for dept 42200.00-FIRE 87,056 87,056 36,284 (58.32) (50,772)
Dept 43400.00-CENTRAL GARAGE
55520.00 Building&Building Improvements 598,933 598,933 (100.00) (598,933)
Totals for dept 43400.00-CENTRAL GARAGE 598,933 598,933 (100.00) (598,933)
Dept 45100.00-RECREATION
55520.00 Building&Building Improvements 55,562 55,562 (100.00) (55,562)
Totals for dept 45100.00-RECREATION 55,562 55,562 (100.00) (55,562)
Dept 45500.00-LIBRARIES
55520.00 Building&Building Improvements 55,562 55,562 (100.00) (55,562)
Totals for dept 45500.00-LIBRARIES 55,562 55,562 (100.00) (55,562)
Dept 49400.00-WATER
55520.00 Building&Building Improvements 619,950 619,950
Totals for dept 49400.00-WATER 619,950 619,950
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 81,381 81,381 45,614 (43.95) (35,767)
Totals for dept 80000.00-Transfers to other Funds 81,381 81,381 45,614 (43.95) (35,767)
TOTAL EXPENDITURES-FUND 440 24,150 3,546,418 3,546,418 746,406 (78.95) (2,800,012)
23 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
Fund 601-WATER FUND
Dept 41520.00-FINANCE
51100.01 Wages-Full Time 25,200 26,333 26,333 27,134 3.04 801
51100.02 Wages-Part Time 20,618 20,531 20,531 21,686 5.63 1,155
51110.01 Overtime-Full Time 541 1,000 1,000 1,000
51400.00 Compensated Absences 400 234 234 244 4.27 10
51450.00 Social Security Contributions 2,498 2,968 2,968 3,089 4.08 121
51451.00 Medicare Contributions 584 694 694 722 4.03 28
51460.00 PERA Contributions 3,365 3,515 3,515 3,661 4.15 146
51470.00 Health Insurance 5,930 5,330 5,330 5,330
51472.00 Retiree HCSP Contributions 180 180 180 180
51473.00 Dental Insurance 240 240 240 240
51474.00 Life Insurance 29 29 29 29
51477.00 Workers Compensation Insurance 267 275 275 302 9.82 27
52010.00 Office Supplies 290 290 250 (13.79) (40)
52400.10 Small Equipment-General 750 750 1,500 100.00 750
53120.10 Bank Service Fees 3,722 4,625 4,625 4,440 (4.00) (185)
53220.00 Postage/Shipping 10,274 9,358 9,358 9,965 6.49 607
53310.10 Training and Employee Development 74 245 245 245
53430.00 Printing Services 2,794 2,418 2,418 2,585 6.91 167
54010.04 Maint Agreements-Equipment 50 50 (100.00) (50)
54020.00 Software Service Contract 4,881 7,000 7,000 5,087 (27.33) (1,913)
54310.00 Memberships and subscriptions 25 25 25 25
Totals for dept 41520.00-FINANCE 81,622 86,090 86,090 87,714 1.89 1,624
Dept 49400.00-WATER
51100.01 Wages-Full Time 403,962 433,312 433,312 453,444 4.65 20,132
51100.03 Wages-Seasonal/Temporary 9,967 38,810 38,810
51110.01 Overtime-Full Time 25,492 23,000 23,000 23,000
51110.03 Overtime-Seasonal/Temporary 124 38,810
51208.01 Sick Leave-Buy Down 1,690 2,299 2,299 1,962 (14.66) (337)
51400.00 Compensated Absences 6,074 2,166 2,166 2,267 4.66 101
51450.00 Social Security Contributions 26,827 30,840 30,840 32,067 3.98 1,227
51451.00 Medicare Contributions 6,274 7,213 7,213 7,500 3.98 287
51460.00 PERA Contributions 30,998 34,223 34,223 35,733 4.41 1,510
51470.00 Health Insurance 58,882 52,872 52,872 52,291 (1.10) (581)
24 of 29 ,
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51472.00 Retiree HCSP Contributions 1,271 1,560 1,560 1,560
51473.00 Dental Insurance 2,747 2,803 2,803 2,803
51474.00 Life Insurance 364 379 379 379
51477.00 Workers Compensation Insurance 14,257 13,921 13,921 16,710 20.03 2,789
52010.00 Office Supplies 3,093 936 936 5,175 452.88 4,239
52050.00 Operating Supplies 5,143 4,239 4,239 (100.00) (4,239)
52051.00 Fuel 11,347 13,340 13,340 13,066 (2.05) (274)
52053.00 Chemicals 88,383 160,000 160,000 176,000 10.00 16,000
52055.00 Uniforms 3,000 2,246 2,246 2,724 21.26 478
52200.02 Repair&Maint Supplies-Building 8,729 6,550 6,550 6,550
52200.60 Repair&Maint Supplies Water Fund 42,013
52200.61 Repair&Maint Supplies Wells 1,871 1,871 1,871
52200.62 Repair&Maint Supplies Water Treatment 22,551 22,551 27,147 20.38 4,596
52200.63 Repair&Maint Supplies Water Distrib 2,221 84,585 84,585 84,587 2
52400.10 Small Equipment-General 1,243 4,678 4,678 4,678
52400.20 Small Equipment-Technology 19 55,482 55,482 3,000 (94.59) (52,482)
52400.30 Small Equipment-Safety 3,322 3,322 3,322
52500.20 Water Meters 132,582 277,117 277,117 277,525 0.15 408
53100.20 Professional Services-Engineering 28,538 25,000 38,770 27,500 (29.07) (11,270)
53100.70 Professional Services-Water Testing 14,674 22,500 22,500 23,750 5.56 1,250
53100.80 Professional Services-General 25,000 25,000 27,500 10.00 2,500
53210.00 Telecommunications 24,025 21,425 21,425 21,425
53220.00 Postage/Shipping 113 4,200 4,200 2,200 (47.62) (2,000)
53230.00 Telecommunications Equipment 8,059 8,100 8,100 8,100
53310.10 Training and Employee Development 12,037 14,800 14,800 14,800
53630.00 Insurance-Auto 1,903 1,963 1,963 2,032 3.52 69
53810.00 Utilities-Electric 163,698 168,420 168,420 165,226 (1.90) (3,194)
53820.00 Utilities-Gas 41,883 35,000 35,000 36,831 5.23 1,831
53830.00 Utilities-Refuse Disposal 336 433 433 500 15.47 67
53860.00 Utilities-Water 175,299 255,000 255,000 255,000
54010.01 Maint Agreements-General 142,767
54010.02 Maint Agreements-Buildings 37,625 15,920 15,920 14,350 (9.86) (1,570)
54010.04 Maint Agreements-Equipment 2,895 1,800 1,800 500 (72.22) (1,300)
54010.05 Maint Agreements-Cleaning 9,962 15,420 15,420 14,089 (8.63) (1,331)
54010.61 Maint Agreements Wells 4,550 30,000 30,000 33,000 10.00 3,000
54010.62 Maint Agreements Water Treatment 51,400 51,400 57,300 11.48 5,900
54010.63 Maint Agreements Water Distrib 33,000 33,000 36,300 10.00 3,300
25 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
54020.00 Software Service Contract 10,510 17,600 17,600 38,835 120.65 21,235
54070.00 Rentals-Heavy Equipment 6,448 5,000 5,000 5,000
54200.00 Depreciation 635,677
54310.00 Memberships and subscriptions 2,401 5,255 5,255 5,255
55530.00 Infrastructure 5,473 2,700,000 2,700,000 2,000,000 (25.93) (700,000)
55570.00 Machinery and Equipment 100,000 100,000 118,035 18.04 18,035
Totals for dept 49400.00-WATER 2,215,576 4,837,551 4,851,321 4,181,699 (13.80) (669,622)
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 1,306,350 804,695 804,695 828,464 2.95 23,769
Totals for dept 80000.00-Transfers to other Funds 1,306,350 804,695 804,695 828,464 2.95 23,769
TOTAL EXPENDITURES-FUND 601 3,603,548 5,728,336 5,742,106 5,097,877 (11.22) (644,229)
Fund 602-STORM WATER UTILITY
Dept 49420.00-WATER QUALITY
51100.01 Wages-Full Time 176,791 190,430 190,430 198,097 4.03 7,667
51100.03 Wages-Seasonal/Temporary 33,779 36,956 36,956
51110.01 Overtime-Full Time 3,567
51110.03 Overtime-Seasonal/Temporary 39 36,956
51400.00 Compensated Absences 1,243 953 953 990 3.88 37
51450.00 Social Security Contributions 12,920 14,098 14,098 14,573 3.37 475
51451.00 Medicare Contributions 3,022 3,297 3,297 3,408 3.37 111
51460.00 PERA Contributions 13,095 14,282 14,282 14,857 4.03 575
51470.00 Health Insurance 26,264 23,912 23,912 24,035 0.51 123
51472.00 Retiree HCSP Contributions 409 555 555 555
51473.00 Dental Insurance 1,111 1,123 1,123 1,162 3.47 39
51474.00 Life Insurance 140 145 145 145
51477.00 Workers Compensation Insurance 958 4,579 4,579 5,047 10.22 468
52010.00 Office Supplies 895 2,349 2,349 2,349
52050.00 Operating Supplies 1,615 954 954 954
52051.00 Fuel 12,800 12,800 12,480 (2.50) (320)
52200.70 Repair&Maint Supplies Storm Water Fund 9,391
52200.71 Repair&Maint Supplies Storm Sewer Sys 15,000 15,000 15,000
52200.72 Repair&Maint Supplies Water Quality 17,249 17,249 17,249
52200.73 Repair&Maint Supplies Regulatory 500 500 500
52400.20 Small Equipment-Technology 1,200 1,200 1,200
26 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
52400.30 Small Equipment-Safety 3,322 3,322 3,322
52700.00 Contra Repairs&Maint-Assets Capitalized (290)
53100.80 Professional Services-General 146,986 102,025 102,025 107,586 5.45 5,561
53210.00 Telecommunications 76
53310.10 Training and Employee Development 1,164 1,500 1,500 1,500
53700.00 Contra Other Charges-Assets Capitalized (46,991)
54010.01 Maint Agreements-General 64,177
54010.71 Maint Agreements Storm sewer system 64,672 64,672 72,000 11.33 7,328
54010.72 Maint Agreements Water Quality 31,160 56,160 20,500 (63.50) (35,660)
54010.73 Maint Agreements Regulatory 500 500 500
54020.00 Software Service Contract 2,150 2,150 2,150
54200.00 Depreciation 60,957
54310.00 Memberships and subscriptions 700
54320.00 Miscellaneous Expense 396 1,000 1,000 1,000
55530.00 Infrastructure 126,157 557,588 572,588 385,000 (32.76) (187,588)
Totals for dept 49420.00-WATER QUALITY 638,571 1,104,299 1,144,299 943,115 (17.58) (201,184)
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 81,000 21,000 21,000 21,000
Totals for dept 80000.00-Transfers to other Funds 81,000 21,000 21,000 21,000
TOTAL EXPENDITURES-FUND 602 719,571 1,125,299 1,165,299 964,115 (17.26) (201,184)
Fund 604-SEWER FUND
Dept 41520.00-FINANCE
51100.01 Wages-Full Time 25,199 26,333 26,333 27,134 3.04 801
51100.02 Wages-Part Time 20,617 20,531 20,531 21,686 5.63 1,155
51110.01 Overtime-Full Time 540 1,000 1,000 1,000
51400.00 Compensated Absences 400 233 233 244 4.72 11
51450.00 Social Security Contributions 2,498 2,968 2,968 3,089 4.08 121
51451.00 Medicare Contributions 584 694 694 722 4.03 28
51460.00 PERA Contributions 3,365 3,515 3,515 3,661 4.15 146
51470.00 Health Insurance 5,930 5,330 5,330 5,330
51472.00 Retiree HCSP Contributions 180 180 180 180
51473.00 Dental Insurance 240 240 240 240
51474.00 Life Insurance 29 29 29 29
51477.00 Workers Compensation Insurance 267 276 276 302 9.42 26
27 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
52010.00 Office Supplies 290 290 250 (13.79) (40)
52400.10 Small Equipment-General 750 750 1,500 100.00 750
53120.10 Bank Service Fees 3,577 4,625 4,625 4,440 (4.00) (185)
53220.00 Postage/Shipping 10,274 9,358 9,358 9,965 6.49 607
53310.10 Training and Employee Development 74 245 245 245
53430.00 Printing Services 2,794 2,418 2,418 2,585 6.91 167
54020.00 Software Service Contract 5,027 7,000 7,000 5,087 (27.33) (1,913)
54310.00 Memberships and subscriptions 25 25 25
Totals for dept 41520.00-FINANCE 81,595 86,040 86,040 87,714 1.95 1,674
Dept 49450.00-SEWER
51100.01 Wages-Full Time 363,992 379,742 379,742 413,908 9.00 34,166
51100.02 Wages-Part Time 30,041 33,372 33,372 (100.00) (33,372)
51100.03 Wages-Seasonal/Temporary 15,734 7,920 7,920
51110.01 Overtime-Full Time 29,523 23,000 23,000 23,000
51110.03 Overtime-Seasonal/Temporary 115 7,920 7,920 (100.00) (7,920)
51208.01 Sick Leave-Buy Down 70 57 57 122 114.04 65
51301.00 Accrued Comp Time
51400.00 Compensated Absences (4,700) 2,065 2,065 2,070 0.24 5
51450.00 Social Security Contributions 25,935 27,534 27,534 27,587 0.19 53
51451.00 Medicare Contributions 6,066 6,439 6,439 6,452 0.20 13
51460.00 PERA Contributions 30,239 32,708 32,708 32,768 0.18 60
51470.00 Health Insurance 56,595 49,778 49,778 58,257 17.03 8,479
51472.00 Retiree HCSP Contributions 1,202 1,305 1,305 1,163 (10.88) (142)
51473.00 Dental Insurance 2,579 2,580 2,580 2,930 13.57 350
51474.00 Life Insurance 324 334 334 377 12.87 43
51476.00 MN Unemployment Insurance 2,822
28 of 29
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
City of Prior Lake
Expenditure Details by Account
Budget level:Finance Review
Council Workshop 11.09.2015
From Amended Budget
2014 2015 2015 2016 2016 2016
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE
51477.00 Workers Compensation Insurance 22,251 23,709 23,709 26,101 10.09 2,392
52010.00 Office Supplies 1,430 3,600 3,600 3,600
52050.00 Operating Supplies 2,308
52051.00 Fuel 11,347 13,340 13,340 13,066 (2.05) (274)
52055.00 Uniforms 2,543 2,700 2,700 2,940 8.89 240
52200.80 Repair&Maint Supplies Sewer fund 58,900
52200.81 Repair&Maint Supplies Sewer Collection 34,000 34,000 24,000 (29.41) (10,000)
52200.82 Repair&Maint Supplies Lift Stations 50,000 50,000 20,000 (60.00) (30,000)
52400.10 Small Equipment-General 3,453 5,500 5,500 5,500
52400.20 Small Equipment-Technology 560 8,750 8,750 8,750
52400.30 Small Equipment-Safety 3,550 3,550 3,550
53100.20 Professional Services-Engineering 8,700 82,500 137,500 27,500 (80.00) (110,000)
53210.00 Telecommunications 14,340 16,394 16,394 16,394
53310.10 Training and Employee Development 10,165 13,000 13,000 13,000
53630.00 Insurance-Auto 1,903 1,963 1,963 2,032 3.52 69
53810.00 Utilities-Electric 36,380 38,300 38,300 38,300
53900.00 MCES Installment 1,215,970 1,228,533 1,228,533 1,323,005 7.69 94,472
54010.01 Maint Agreements-General 26,861
54010.04 Maint Agreements-Equipment 4,543
54010.81 Maint Agreements Sewer Collection 75,000 75,000 55,000 (26.67) (20,000)
54010.82 Maint Agreements Lift Stations 31,500 31,500 31,500
54020.00 Software Service Contract 4,211 4,100 4,100 22,285 443.54 18,185
54070.00 Rentals-Heavy Equipment 1,350 4,678 4,678 4,700 0.47 22
54200.00 Depreciation 378,271
54310.00 Memberships and subscriptions 685 685 685
54320.00 Miscellaneous Expense 500 500 500
55530.00 Infrastructure 675,000 675,000 300,000 (55.56) (375,000)
55570.00 Machinery and Equipment 100,000 100,000 75,251 (24.75) (24,749)
Totals for dept 49450.00-SEWER 2,366,023 2,984,136 3,039,136 2,594,213 (14.64) (444,923)
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 502,086 247,760 247,760 251,320 1.44 3,560
Totals for dept 80000.00-Transfers to other Funds 502,086 247,760 247,760 251,320 1.44 3,560
TOTAL EXPENDITURES-FUND 604 2,949,704 3,317,936 3,372,936 2,933,247 (13.04) (439,689)
TOTAL EXPENDITURES-ALL FUNDS 29,479,633 31,602,688 32,307,497 29,704,172 (0.08) (2,603,325)
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u 4646 Dakota Street SE
Prior Lake,MN 55372
CITY COUNCIL WORK SESSION REPORT
MEETING DATE: NOVEMBER 9, 2015
PREPARED BY: KATY GEHLER, PUBLIC WORKS DIRECTOR
PRESENTED BY: KATY GEHLER
AGENDA ITEM: 2016 BUDGET— REVENUE SOURCES
DISCUSSION: Introduction
At the Council Work Session on August 24, 2015 the council asked staff to con-
sider not only potential decreases in expenditures for the 2016 Budget, but also
present possible revenue sources. Outside of fees for service, one of the more
impactful revenue possibilities is the expansion of how the city uses assessments
for pavement management projects.
History
Minnesota cities are granted the authority by Statute 429 to use assessments to
fund public improvements that includes reconstruction and maintenance of street,
and utility infrastructure. The statute defines the process that the city must com-
ply with to use this type of funding source which we often refer to as the 429
process. The statute requires that cities create a policy if they use assessments
that define what will be assessed and how the assessments will be determined.
Cities vary greatly on how they use assessments.
The City of Prior Lake has been using assessments for decades and maintains
an Assessment Policy. The current policy acknowledges two types of pavement
management, Reconstruction and Overlays. The policy provides for the use of
assessments as a funding source for reconstruction projects but not overlay pro-
jects.
Current Circumstances
In practice there are four categories of pavement management.
1. Crack sealing and seal coating is a shorter term preventative maintenance
technique that should occur every 5-7 years.
2. Mill & Overlay is a mid-term maintenance activity that extends the life of the
road and is accomplished every 10-15 years. A typical mill and overlay in-
cludes milling 6 feet along each curb line and placing a new lift of bituminous.
3. Reclamation is similar to an overlay in that the surface is milled. However,
with a reclamation, the entire thickness of the bituminous is milled down into
the subbase. This mix is then corrected and compacted fixing any subbase
failures before the bituminous is replaced. In essence the end product is a
brand new bituminous road. Reclamation is ideal in areas where there are
no utility issues and the curbs are generally in good condition. The Council
will be considering amending the Assessment policy to include reclamation
at the council meeting.
4. Reconstruction includes removing and replacing the old street, curb and
gutter.
Many cities use assessments as a funding source for reconstructing streets. To
a lesser degree some cities use assessments to defray a portion of the cost of
overlays. The attached table shows a summary of assessment policies from
other southern metro cities. The table below shows the potential assessment
revenues at given per unit rates using past projects. This table is meant to pro-
vide scale to the revenues that could be generated including the percentage of
total project cost. The council could consider amending the assessment Policy
to allow assessing of Overlay projects.
MlilI: i :Example Assessment Rates(per unit)
Actual
Parcel Project
Year Miles Count Cost $1,000 % $1,250 % $1,500 % $2,000 %
2015 2.23 214 $ 302,227 $ 214,000 71 $ 267,500 89 $ 321,000 106 $ 428,000 142
2014 1.35 120 $ 197,939 $ 120,000 61 $ 150,000 76 $ 180,000 91 $ 240,000 121
2013 2.07 233 $ 290,446 $ 233,000 80 $ 291,250 100 $ 349,500 120 $ 466,000 160
2012 1.88 168 $ 178,402 $ 168,000 94 $ 210,000 118 $ 252,000 141 $ 336,000 188
2011 2.38 246 $ 193,979 $ 246,000 127 $ 307,500 159 $ 369,000 190 $ 492,000 254
2010 4.31 402 $ 683,066 $402,000 59 $ 502,500 74 $ 603,000 88 $ 804,000 118
Average Revenue from
Assessments $230,500 $ 288,125 $ 345,750 $ 461,000
2
Summary of Assessment Policies from Other Cities
November 2015
City Reconstruction Reclamation Overlays Notes
Chaska Yes No No Valuation method for assessment unless challenged
Lakeville 40%of Project Costs 40%of Project Costs 40%of Project Costs Single Family-Per Unit
Farmington No No No No Assessments
Rosemount Varies by Road type 35%of Improvement Cost 35%of Improvement Cost
Apple Valley No No No No assessment
Chanhassen 40%of Street Costs No
Savage Maximum Amount Practicable yes $1,358 Per Unit
Increase by CCI each year
Shakopee Yes Yes No Residential Per Unit
Commercial/Industrial-Front Footage
Faribault Yes 100%of Cost 100%of Cost Residential Per Unit
Commercial/Industrial-Front Footage
Prior Lake 40%of Street Costs No No