HomeMy WebLinkAbout09(A) - Resolution Approving Preliminary Tax Levy and Announce Public Budget Hearing Date Report9/15/2022 ‐ Council Meeting From Amended Budget
2021 2022 2022 2023 2023 2023
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Fund 101 ‐ GENERAL FUND
TAXES 9,462,313 10,227,232 10,227,232 12,186,535 1,959,303 19.16
CHARGES FOR SERVICES 2,102,785 2,022,200 2,022,200 2,041,444 19,244 0.95
INTERGOVERNMENTAL 2,322,956 2,585,932 2,585,932 2,833,610 247,678 9.58
MISCELLANEOUS REVENUES 635,157 257,200 257,200 292,500 35,300 13.72
SALE OF ASSETS 30,022 ‐ ‐ ‐ ‐
TRANSFERS IN 523,000 546,000 546,000 555,000 9,000 1.65
DEBT ISSUED ‐ ‐ ‐ ‐ ‐
LICENSES AND PERMITS 999,906 897,323 897,323 894,370 (2,953) (0.33)
FINES AND FORFEITURES 38 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 101 16,076,177 16,535,887 16,535,887 18,803,459 2,267,572 13.71
DEBT SERVICE FUNDS
TAXES 3,005,284 3,455,529 3,455,529 3,388,261 (67,268) (1.95)
MISCELLANEOUS REVENUES 617,006 495,204 495,204 528,843 (48,563) (9.81)
DEBT ISSUED 8,880,053 ‐ ‐ ‐ ‐
OTHER FINANCING SOURCES 1,326,441 ‐ ‐ ‐ ‐
TRANSFERS IN 2,595,069 1,342,764 1,342,764 1,094,701 (248,063) (18.47)
TOTALS ‐ DEBT SERVICE FUNDS 16,423,853 5,293,497 5,293,497 5,011,805 (363,894) (6.87)
Fund 210 ‐ CABLE FRANCHISE FUND
CHARGES FOR SERVICES 23,252 23,800 23,800 22,000 (1,800) (7.56)
MISCELLANEOUS REVENUES 103 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 210 23,355 23,800 23,800 22,000 (1,800) (7.56)
Fund 225 ‐ CAPITAL PARK FUND
CHARGES FOR SERVICES 653,652 586,500 586,500 586,500 ‐ ‐
INTERGOVERNMENTAL ‐ ‐ ‐ 250,000 250,000
MISCELLANEOUS REVENUES 9,868 22,000 22,000 20,400 (1,600) (7.27)
TOTALS ‐ FUND 225 663,520 608,500 608,500 856,900 248,400 40.82
Fund 240 ‐ EDA SPECIAL REVENUE FUND
TAXES 350,284 360,000 360,000 370,000 10,000 2.78
CHARGES FOR SERVICES 8,582 24,360 24,360 24,588 228 0.94
INTERGOVERNMENTAL ‐ ‐ ‐ ‐ ‐
MISCELLANEOUS REVENUES 20,092 5,400 5,400 2,600 (2,800) (51.85)
TRANSFERS IN 20,969 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 240 399,927 389,760 389,760 397,188 7,428 1.91
Fund 410 ‐ REVOLVING EQUIPMENT FUND
TAXES 838,173 700,000 700,000 750,000 50,000 7.14
INTERGOVERNMENTAL ‐ ‐ ‐ ‐ ‐
MISCELLANEOUS REVENUES 681 6,800 6,800 10,000 3,200 47.06
SALE OF ASSETS 114,480 ‐ ‐ ‐ ‐
TRANSFERS IN 310,000 217,500 217,500 217,500 ‐ ‐
DEBT ISSUED ‐ ‐ ‐ ‐ ‐
UNK_REV ‐ ‐ ‐ ‐ ‐
TOTALS ‐ FUND 410 1,263,334 924,300 924,300 977,500 53,200 5.76
Fund 430 ‐ REVOLVING PARK EQUIP FUND
TAXES 377,113 405,000 405,000 440,000 35,000 8.64
INTERGOVERNMENTAL ‐ ‐ ‐ 299,000 299,000
MISCELLANEOUS REVENUES 1,628 13,800 13,800 13,700 (100) (0.72)
TRANSFERS IN ‐ ‐ 49,358 ‐ (49,358) (100.00)
TOTALS ‐ FUND 430 378,741 418,800 468,158 752,700 284,542 60.78
BUDGET REPORT
City of Prior Lake
Revenues ‐ Summary
9/15/2022 ‐ Council Meeting From Amended Budget
2021 2022 2022 2023 2023 2023
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
City of Prior Lake
Revenues ‐ Summary
Fund 440 ‐ FACILITIES MANAGEMENT FUND
TAXES 80,072 105,000 105,000 155,000 50,000 47.62
INTERGOVERNMENTAL ‐ 535,000 535,000 ‐ (535,000) (100.00)
MISCELLANEOUS REVENUES 594 6,300 6,300 14,600 8,300 131.75
TRANSFERS IN 930,000 24,600 24,600 ‐ (24,600) (100.00)
DEBT ISSUED ‐ ‐ ‐ ‐ ‐
ENERGY LEASE ISSUED ‐ ‐ ‐ ‐ ‐
TOTALS ‐ FUND 440 1,010,666 670,900 670,900 169,600 (501,300) (74.72)
Fund 450 ‐ PERMANENT IMPROVEMENT REVOLVING FUND
TAXES 120,108 ‐ ‐ ‐ ‐
CHARGES FOR SERVICES ‐ 1,050,000 1,050,000 1,068,000 18,000 1.71
MISCELLANEOUS REVENUES 149,094 156,431 156,431 116,235 (40,196) (25.70)
TRANSFERS IN ‐ ‐ ‐ ‐ ‐
DEBT ISSUED ‐ ‐ ‐ ‐ ‐
TOTALS ‐ FUND 450 269,202 1,206,431 1,206,431 1,184,235 (22,196) (1.84)
Fund 601 ‐ WATER FUND
CHARGES FOR SERVICES 5,569,918 4,787,099 4,787,099 5,409,044 621,945 12.99
INTERGOVERNMENTAL 1,066 ‐ ‐ ‐ ‐
MISCELLANEOUS REVENUES 48,102 67,400 67,400 72,900 5,500 8.16
SALE OF ASSETS ‐ ‐ ‐ ‐ ‐
TRANSFERS IN ‐ ‐ ‐ ‐ ‐
DEBT ISSUED ‐ ‐ ‐ ‐ ‐
UNK_REV 888 ‐ ‐ ‐ ‐
OTHER FINANCING SOURCES 16,762 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 601 5,636,736 4,854,499 4,854,499 5,481,944 627,445 12.93
Fund 602 ‐ STORM WATER UTILITY
CHARGES FOR SERVICES 1,205,516 1,197,920 1,197,920 1,360,333 162,413 13.56
INTERGOVERNMENTAL 33,300 ‐ ‐ ‐ ‐
MISCELLANEOUS REVENUES 7,881 22,800 22,800 25,100 2,300 10.09
TRANSFERS IN ‐ ‐ ‐ ‐ ‐
UNK_REV 361 ‐ ‐ ‐ ‐
STORM WATER CHARGES 1,050 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 602 1,248,108 1,220,720 1,220,720 1,385,433 164,713 13.49
Fund 604 ‐ SEWER FUND
CHARGES FOR SERVICES 4,934,563 5,176,621 5,176,621 5,440,957 264,336 5.11
INTERGOVERNMENTAL ‐ ‐ ‐ ‐ ‐
MISCELLANEOUS REVENUES 36,271 31,200 31,200 38,400 7,200 23.08
SALE OF ASSETS ‐ ‐ ‐ ‐ ‐
TRANSFERS IN ‐ ‐ ‐ ‐ ‐
DEBT ISSUED ‐ ‐ ‐ ‐ ‐
UNK_REV 842 ‐ ‐ ‐ ‐
OTHER FINANCING SOURCES 16,762 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 604 4,988,438 5,207,821 5,207,821 5,479,357 271,536 5.21
TOTAL ‐ ALL FUNDS 48,382,057 37,354,915 37,404,273 40,522,121 3,117,848 8.34
3,167,206 8.48
From Original Budget
9/15/2022 ‐ Council Meeting From Amended Budget
2021 2022 2022 2023 2023 2023
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Fund 101 ‐ GENERAL FUND
41110.00 ‐ MAYOR & COUNCIL 71,698 75,528 75,528 81,421 5,893 7.80
41130.00 ‐ ORDINANCE 5,820 6,000 6,000 6,000 ‐ ‐
41320.00 ‐ ADMINISTRATION 315,334 390,765 390,765 366,822 (23,943) (6.13)
41330.00 ‐ BOARDS & COMMISSIONS 7,613 11,365 11,365 15,471 4,106 36.13
41400.00 ‐ CITY CLERK FUNCTIONS 121,818 129,697 129,697 128,217 (1,480) (1.14)
41410.00 ‐ ELECTIONS 690 62,200 62,200 58,150 (4,050) (6.51)
41520.00 ‐ FINANCE 566,980 596,290 596,290 688,150 91,860 15.41
41530.00 ‐ ACCOUNTING ‐ ‐ ‐ ‐ ‐
41540.00 ‐ INTERNAL AUDITING 40,333 42,200 42,200 43,700 1,500 3.55
41550.00 ‐ ASSESSING 223,111 231,135 231,135 239,135 8,000 3.46
41610.00 ‐ LEGAL 181,237 190,000 190,000 210,000 20,000 10.53
41820.00 ‐ HUMAN RESOURCES 323,916 332,139 332,139 346,102 13,963 4.20
41830.00 ‐ COMMUNICATIONS 159,303 174,261 178,261 170,008 (8,253) (4.63)
41910.00 ‐ COMMUNITY DEVELOPMENT 345,584 385,472 385,472 369,784 (15,688) (4.07)
41920.00 ‐ INFORMATION TECHNOLOGY 383,533 398,081 404,081 436,874 32,793 8.12
41940.00 ‐ FACILITIES ‐ CITY HALL 523,557 553,195 553,195 551,155 (2,040) (0.37)
42100.00 ‐ POLICE 5,411,230 6,013,802 6,141,802 6,548,159 406,357 6.62
42200.00 ‐ FIRE 1,135,252 1,242,376 1,242,376 1,978,848 736,472 59.28
42400.00 ‐ BUILDING INSPECTION 718,118 816,265 816,265 885,893 69,628 8.53
42500.00 ‐ EMERGENCY MANAGEMENT 1,220 16,190 16,190 18,920 2,730 16.86
42700.00 ‐ ANIMAL CONTROL 28,800 28,800 28,800 28,800 ‐ ‐
43050.00 ‐ ENGINEERING 426,592 419,812 419,812 447,188 27,376 6.52
43100.00 ‐ STREET 1,225,910 1,384,871 1,464,261 1,490,433 26,172 1.79
43400.00 ‐ CENTRAL GARAGE 446,731 518,031 561,831 563,623 1,792 0.32
45100.00 ‐ RECREATION 477,153 512,825 512,825 549,771 36,946 7.20
45200.00 ‐ PARKS 1,473,941 1,760,303 1,777,913 1,911,720 133,807 7.53
45500.00 ‐ LIBRARIES 59,289 70,446 70,446 85,227 14,781 20.98
80000.00 ‐ Transfers to other Funds 1,112,697 223,838 223,838 633,888 410,050 183.19
TOTALS ‐ FUND 101 15,787,460 16,585,887 16,864,687 18,853,459 1,988,772 11.79
DEBT SERVICE FUNDS
47000.00 ‐ DEBT SERVICE
INTEREST AND OTHER 1,140,627 1,035,199 1,035,199 1,012,299 (22,900) (2.21)
PRINCIPAL 3,949,859 4,325,713 4,325,713 4,316,693 (9,020) (0.21)
ESCROW PRINCIPAL 10,048,295 ‐ ‐ ‐ ‐
PREMIUM ON DEBT ISSUED ‐ ‐ ‐ ‐ ‐
CURRENT EXPENDITURES ‐ ‐ ‐ ‐ ‐
80000.00 ‐ Transfers to other Funds 1,442,801 233,000 233,000 25,000 (208,000) (89.27)
TOTALS ‐ DEBT SERVICE FUNDS 16,581,582 5,593,912 5,593,912 5,353,992 (239,920) (4.29)
Fund 210 ‐ CABLE FRANCHISE FUND
41340.00 ‐ PUBLIC CABLE ACCESS
CURRENT EXPENDITURES 1,407 ‐ ‐ 11,000 11,000
CAPITAL OUTLAY 3,641 ‐ 39,780 ‐ (39,780) (100.00)
TOTALS ‐ FUND 210 5,048 ‐ 39,780 11,000 (28,780) (72.35)
Fund 225 ‐ CAPITAL PARK FUND
45040.00 ‐ PIKE LAKE PARK 1,197 ‐ ‐ ‐ ‐
45148.00 ‐ HWY 13 TRAIL GAP 3,117 ‐ ‐ ‐ ‐
45200.00 ‐ PARKS 745,871 3,200 3,200 653,400 650,200 20,318.75
80000.00 ‐ Transfers to other Funds ‐ ‐ ‐ ‐ ‐
TOTALS ‐ FUND 225 750,185 3,200 3,200 653,400 650,200 20,318.75
Fund 240 ‐ EDA SPECIAL REVENUE FUND
46500.00 ‐ ECONOMIC DEVELOPMENT 261,519 620,557 623,857 627,615 3,758 0.60
46503.00 ‐ TECH VILLAGE INCUBATOR 1,232 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 240 262,751 620,557 623,857 627,615 3,758 0.60
BUDGET REPORT
City of Prior Lake
Expenditures ‐ Summary
9/15/2022 ‐ Council Meeting From Amended Budget
2021 2022 2022 2023 2023 2023
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
City of Prior Lake
Expenditures ‐ Summary
Fund 410 ‐ REVOLVING EQUIPMENT FUND
41830.00 ‐ COMMUNICATIONS 32,455 ‐ ‐ ‐ ‐
42100.00 ‐ POLICE 342,143 298,900 298,900 314,100 15,200 5.09
42200.00 ‐ FIRE 343,771 188,000 618,000 299,000 (319,000) (51.62)
42400.00 ‐ BUILDING INSPECTION ‐ ‐ ‐ 38,000 38,000
43050.00 ‐ ENGINEERING ‐ ‐ ‐ ‐ ‐
43100.00 ‐ STREET 238,885 65,000 65,000 97,000 32,000 49.23
43400.00 ‐ CENTRAL GARAGE 19,937 20,000 20,000 20,000 ‐ ‐
45200.00 ‐ PARKS 397,945 349,500 349,500 604,500 255,000 72.96
49400.00 ‐ WATER 48,875 ‐ ‐ ‐ ‐
49420.00 ‐ WATER QUALITY ‐ ‐ ‐ ‐ ‐
49450.00 ‐ SEWER 116,932 ‐ ‐ ‐ ‐
80000.00 ‐ Transfers to other Funds ‐ ‐ ‐ ‐ ‐
TOTALS ‐ FUND 410 1,540,943 921,400 1,351,400 1,372,600 21,200 1.57
Fund 430 ‐ REVOLVING PARK EQUIP FUND
45200.00 ‐ PARKS 36,422 158,000 158,000 1,155,000 997,000 631.01
45500.00 ‐ LIBRARIES ‐ ‐ 38,000 ‐ (38,000) (100.00)
80000.00 ‐ Transfers to other Funds 414,000 ‐ ‐ ‐ ‐
TOTALS ‐ FUND 430 450,422 158,000 196,000 1,155,000 959,000 489.29
Fund 440 ‐ FACILITIES MANAGEMENT FUND
41910.00 ‐ COMMUNITY DEVELOPMENT ‐ ‐ ‐ ‐ ‐
41940.00 ‐ FACILITIES ‐ CITY HALL 180,215 ‐ ‐ 70,000 70,000
41960.00 ‐ GESP ‐ ‐ ‐ ‐ ‐
42100.00 ‐ POLICE ‐ 167,000 167,000 233,000 66,000 39.52
42200.00 ‐ FIRE 25,085 700,000 700,000 185,500 (514,500) (73.50)
43100.00 ‐ STREET ‐ ‐ ‐ ‐ ‐
43400.00 ‐ CENTRAL GARAGE 29,289 86,000 86,000 ‐ (86,000) (100.00)
45100.00 ‐ RECREATION 3,360 60,000 60,000 ‐ (60,000) (100.00)
45500.00 ‐ LIBRARIES ‐ ‐ ‐ 125,000 125,000
49400.00 ‐ WATER ‐ ‐ ‐ ‐ ‐
80000.00 ‐ Transfers to other Funds ‐ ‐ ‐ ‐ ‐
TOTALS ‐ FUND 440 237,949 1,013,000 1,013,000 613,500 (399,500) (39.44)
Fund 450 ‐ PERMANENT IMPROVEMENT REVOLVING FUND
43100.00 ‐ STREET ‐ ‐ ‐ ‐ ‐
80000.00 ‐ Transfers to other Funds 287,150 282,751 282,751 203,100 (79,651) (28.17)
TOTALS ‐ FUND 450 287,150 282,751 282,751 203,100 (79,651) (28.17)
Fund 601 ‐ WATER FUND
41520.00 ‐ FINANCE 111,366 112,766 112,766 117,979 5,213 4.62
47000.00 ‐ DEBT SERVICE 24,825 ‐ ‐ ‐ ‐
49400.00 ‐ WATER 3,125,717 3,203,946 3,203,946 3,937,746 733,800 22.90
80000.00 ‐ Transfers to other Funds 1,801,456 912,425 912,425 938,963 26,538 2.91
TOTALS ‐ FUND 601 5,063,364 4,229,137 4,229,137 4,994,688 765,551 18.10
Fund 602 ‐ STORM WATER UTILITY
49420.00 ‐ WATER QUALITY 730,212 1,049,425 1,049,425 1,376,655 327,230 31.18
80000.00 ‐ Transfers to other Funds 451,795 118,600 118,600 110,000 (8,600) (7.25)
TOTALS ‐ FUND 602 1,182,007 1,168,025 1,168,025 1,486,655 318,630 27.28
Fund 604 ‐ SEWER FUND
41520.00 ‐ FINANCE 111,332 112,296 112,296 117,456 5,160 4.59
47000.00 ‐ DEBT SERVICE 24,825 ‐ ‐ ‐ ‐
49450.00 ‐ SEWER 3,279,211 4,155,827 4,155,827 4,162,414 6,587 0.16
80000.00 ‐ Transfers to other Funds 1,031,690 334,750 334,750 330,750 (4,000) (1.19)
TOTALS ‐ FUND 604 4,447,058 4,602,873 4,602,873 4,610,620 7,747 0.17
TOTALS ‐ ALL FUNDS 46,595,919 35,178,742 35,968,622 39,935,629 3,967,007 11.03
4,756,887 13.52
From Original Budget
City of Prior LakeCouncil Meeting 9/19/2022 2023 BudgetAttachment 1 Budgeted FundsPreliminaryDebt Capital Revolving Revolving Park Permanent Facilities TotalTotalGeneral Service Cable Park Equipment Equipment Improvement Management EDA Governmental Water Sewer Water Quality Enterprise BudgetedFund Funds Fund Fund Fund Fund Revolving Fund Fund Funds Fund Fund Fund Funds FundsRevenues / SourcesProperty TaxesLevy - Tax Capacity 11,952,647$ 3,388,261$ -$ -$ 750,000$ 440,000$ -$ 155,000$ 370,000$ 17,055,908$ -$ -$ -$ -$ 17,055,908$ Levy - Market Value 233,888 - - - - - - 233,888 - - - - 233,888 MVHC Aid - - - - - - - - - - - - - Special Assessments - 498,143 - - - 110,535 - - 608,678 - - - - 608,678 Licenses & Permits 894,370 - - - - - - 894,370 - - - - 894,370 Fines & Forfeits - - - - - - - - - - - - - Intergovernmental 2,833,610 - - 250,000 - 299,000 - - 3,382,610 - - - - 3,382,610 Charges for Services 2,041,444 - 22,000 562,500 - 1,068,000 - 24,588 3,718,532 5,409,044 5,440,957 1,360,333 12,210,334 15,928,866 Other Revenues 292,500 30,700 - 44,400 10,000 13,700 5,700 14,600 2,600 414,200 72,900 38,400 25,100 136,400 550,600 Bond Proceeds - - - - - - - - - - . - - Lease Proceeds - - - - - - - - - - - - - - - Transfers From Other Funds - General Fund - 233,888 - - - - - - - 233,888 - - - - 233,888 Debt Service Funds - 25,000 - - - - - - - 25,000 - - - - 25,000 Water Fund 223,000 607,213 - - 108,750 - - - - 938,963 - - - - 938,963 Sewer Fund 222,000 - - - 108,750 - - - - 330,750 - - - - 330,750 Water Quality Fund 110,000 - - - - - - - - 110,000 - - - - 110,000 Trunk Reserve Fund - - - - - - - - - - - - - - - TIF Fund - 25,500 - - - - - - - 25,500 - - - - 25,500 PIR Fund - 203,100 - - - - - - - 203,100 - - - - 203,100 Facilities Management Fund - - - - - - - - - - - - - - - Capital Park Fund - - - - - - - - - - - - - - - Police Forfeiture Fund - - - - - - - - - - -$ -$ -$ - Total Revenues / Sources 18,803,459$ 5,011,805$ 22,000$ 856,900$ 977,500$ 752,700$ 1,184,235$ 169,600$ 397,188$ 28,175,387$ 5,481,944$ 5,479,357$ 1,385,433$ 12,346,734$ 40,522,121$ Expenditures / UsesEmployee Services 13,082,130$ -$ -$ -$ -$ -$ -$ -$ 148,115$ 13,230,245$ 1,075,953$ 734,962$ 366,805$ 2,177,720$ 15,407,965$ Current Expenditures 5,075,441 - 11,000 3,400 - - - - 94,500 5,184,341 1,876,722 2,404,058 298,850 4,579,630 9,763,971 Capital Outlay 62,000 - - - 1,372,600 - - - 385,000 1,819,600 135,500 247,000 711,000 1,093,500 2,913,100 Capital Improvements - - - 650,000 - 1,155,000 - 613,500 - 2,418,500 797,700 724,000 - 1,521,700 3,940,200 Subtotal 18,219,571$ -$ 11,000$ 653,400$ 1,372,600$ 1,155,000$ -$ 613,500$ 627,615$ 22,652,686$ 3,885,875$ 4,110,020$ 1,376,655$ 9,372,550$ 32,025,236$ Transfers To Other FundsGeneral Fund -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 223,000$ 222,000$ 110,000$ 555,000$ 555,000$ Construction Fund 400,000 - - - - - - - - 400,000 - - - - 400,000 Equipment Fund - - - - - - - - - - 108,750 108,750 - 217,500 217,500 Park Equipment Fund - - - - - - - - - - - - - - - Debt Service Funds 233,888 25,000 - - - - 203,100 - - 461,988 607,213 - - 607,213 1,069,201 PIR Fund - - - - - - - - - - - - - - - Facilities Management Fund - - - - - - - - - - - - - - - EDA Fund - - - - - - - - - - - - - - - Severance Compensation Fund - - - - - - - - - - - - - - - Contingency - - - - - - - - - - - - - - - Debt Service - 5,328,992 - - - - - - - 5,328,992 169,850 169,850 - 339,700 5,668,692 Subtotal 633,888$ 5,353,992$ -$ -$ -$ -$ 203,100$ -$ -$ 6,190,980$ 1,108,813$ 500,600$ 110,000$ 1,719,413$ 7,910,393$ Total Expenditures / Uses 18,853,459$ 5,353,992$ 11,000$ 653,400$ 1,372,600$ 1,155,000$ 203,100$ 613,500$ 627,615$ 28,843,666$ 4,994,688$ 4,610,620$ 1,486,655$ 11,091,963$ 39,935,629$ Change in Fund Balance (50,000)$ (342,187)$ 11,000$ 203,500$ (395,100)$ (402,300)$ 981,135$ (443,900)$ (230,427)$ (668,279)$ 487,256$ 868,737$ (101,222)$ 1,254,771$ 586,492$
2023 Property Tax Levy ComparisonCouncil Meeting 9/19/2022Attachment 1Change 22 - 23Property Taxes 2022 2023 Amount PercentLevy - Tax Capacity General Fund - Operating 10,003,394$ 11,952,647$ 1,949,253$ 19.49% Debt Service Funds 3,455,529 3,388,261 (67,268) -1.95% Revolving Equipment Fund 700,000 750,000 50,000 7.14% Revolving Park Equipment Fund 405,000 440,000 35,000 8.64% Permanent Improvement Revolving- - - n/a Facilities Management Fund 105,000 155,000 50,000 47.62%Levy - Economic Dev Authority 360,000 370,000 10,000 2.78%15,028,923 17,055,908 2,026,985 13.49%Levy - Market Value - General Fund 223,838 233,888 10,050 4.49%Total Levy 15,252,761$ 17,289,796$ 2,037,035$ 13.35%2023 Budget Expenditure Comparisons (2022 Original Budgets)Capital Revolving Revolving Park Permanent Facilities TotalTotalGeneral Debt Service Cable Park Equipment Equipment ImprovementManagementEDAGovernmental Water Sewer Water Quality Enterprise BudgetedFundFundsFundFundFundFund Revolving FundFundFundsFundFundFundFundsFunds2023 Total Expenditures / Uses 18,853,459$ 5,353,992$ 11,000$ 653,400$ 1,372,600$ 1,155,000$ 203,100$ 613,500$ 627,615$ 28,843,666$ 4,994,688$ 4,610,620$ 1,486,655$ 11,091,963$ 39,935,629$ 2022 Total Expenditures / Uses 16,585,887$ 5,593,912$ -$ 3,200$ 921,400$ 158,000$ 282,751$ 1,013,000$ 620,557$ 25,178,707$ 4,229,137$ 4,602,873$ 1,168,025$ 10,000,035$ 35,178,742$ Change 2022 to 2023 ($) 2,267,572$ (239,920)$ 11,000$ 650,200$ 451,200$ 997,000$ (79,651)$ (399,500)$ 7,058$ 3,664,959$ 765,551$ 7,747$ 318,630$ 1,091,928$ 4,756,887$ Change 2022 to 2023 (%) 13.67% -4.29% n/a n/a 48.97% 631.01% n/a -39.44% 1.14% 14.56% 18.10% 0.17% 27.28% 10.92% 13.52%2023 Budget Expenditure Comparisons (2022 Amended Budgets)Capital Revolving Revolving Park Permanent Facilities TotalTotalGeneral Debt Service Cable Park Equipment Equipment ImprovementManagementEDAGovernmental Water Sewer Water Quality Enterprise BudgetedFundFundsFundFundFundFund Revolving FundFund FundsFundFundFundFundsFunds2023 Total Expenditures / Uses 18,853,459$ 5,353,992$ 11,000$ 653,400$ 1,372,600$ 1,155,000$ 203,100$ 613,500$ 627,615$ 28,843,666$ 4,994,688$ 4,610,620$ 1,486,655$ 11,091,963$ 39,935,629$ 2022 Total Expenditures / Uses 16,864,687$ 5,593,912$ 39,780$ 3,200$ 1,351,400$ 196,000$ 282,751$ 1,013,000$ 623,857$ 25,968,587$ 4,229,137$ 4,602,873$ 1,168,025$ 10,000,035$ 35,968,622$ Change 2022 to 2023 ($) 1,988,772$ (239,920)$ (28,780)$ 650,200$ 21,200$ 959,000$ (79,651)$ (399,500)$ 3,758$ 2,875,079$ 765,551$ 7,747$ 318,630$ 1,091,928$ 3,967,007$ Change 2022 to 2023 (%) 11.79% -4.29% n/a 20318.75% 1.57% 489.29% -28.17% -39.44% 0.60% 11.07% 18.10% 0.17% 27.28% 10.92% 11.03%
In 2023, the City of Prior Lake will transition from a paid-on-call to a full-time
Fire Department. This is necessary to better response times, provide a safer
environment, and enhance public education.
Members of the community who are paid-on-call firefighters respond to emergency
calls, like car accidents, medical assistance, and fires. Our firefighters respond to calls
over a 74 square mile area in Prior Lake, Credit River, and Spring Lake Township,
providing services to over 37,000 people. City leaders from all three communities are
working together to develop a plan to move forward with a full-time department.
The proposed department would add 12 full-time firefighters to provide 24/7
emergency response. The Department already has a full-time Fire Chief and Assistant
Fire Chief along with paid-on-call firefighters who will continue to support the
Department.
Full-Time Fire Department
CITY OF PRIOR LAKE
Why does the City need a full-time Fire Department?
Recruitment and Retention
Emergency calls occur at all hours which is difficult for paid-on-call firefighters with
full-time employment and families. The Department budgets for 50 paid-on-call
firefighters but only 33 positions are currently filled. The most recent hiring process
saw only four applications and, in the end, none were able to serve. Over the past five
years, 27 firefighters retired or resigned and only 19 were hired to replace them.
J U L Y 2 0 2 2
Enhanced Safety Programs
Currently many requests for public education visits go unanswered due to staffing
challenges. Full-time staff will be readily available for fire prevention and education
giving our community a better understanding of fire safety. Full-time staff will also
develop a life safety inspection and pre-plan program of high occupancy facilities and
commercial buildings. This program will give our firefighters better working
knowledge of target hazards in and around properties to work more efficiently and
safely.
Funding for the transition to a full-time Department will be a blend of general fund
tax levy and contracts with Credit River and Spring Lake Township. The City has
applied for a federal grant to help staffing costs for the first three years.
Response Times
A fire can engulf a home in less than five minutes. After eight minutes, the chance of
surviving a heart attack is reduced by 60 percent.
Paid-on-call firefighters get paged for emergencies and respond from wherever they
are, they could be at home, work, shopping, etc., traveling to the fire station adds
critical minutes to response times. Travel time to the station adds almost six minutes
to each call response. Full time firefighters, on duty 24/7, will be on the scene much
faster to aid in saving lives and limiting property loss.
Growth
As the population grows, so does the demand for services. Calls have increased by 44
percent over the past five years, especially medical calls. What worked in the year
2000 simply cannot meet the needs of a larger community in 2022 and beyond. With
a service area population projected to be over 49,000 by 2040, the Department needs
to be prepared to meet the needs of a growing community.
Staffing has decreased 36% *Calls have increased 44% *
*Data collected from 2017-2022
How will this be funded?
J U L Y 2 0 2 2
Full-Time Fire Department
CITY OF PRIOR LAKE
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2023 Proposed Tax Levy Components
Attachment 5
LEVY CHANGE TO MAINTAIN CURRENT SERVICE LEVELS AND ADD FT FIRE STAFF – 13.35%
FT Fire staffing model with NO SAFER Grant – 5.62%
FT Fire Personnel New Personnel and Benefit Costs 658,000
FT Fire Unscheduled OT 29,000
FT Fire workstations/equipment/uniforms 29,000
POC firefighters’ reduction due to FT staffing (78,000)
Additional fire service agreement revenue (181,000)
Incremental tax levy increase to prepare for future FT Fire costs 400,000
Total FT Fire levy impact with NO SAFER Grant $857,000
For the transition to full-time Fire staffing, the financial plan assumes that the city does not receive the SAFER grant
and hires the firefighters for a mid-year start of July 1, 2023. Under this scenario, the tax levy impact of FT fire
staffing is 5.62% of the tax levy increase. The funding request includes an incremental tax levy increase of $400k
in 2023 to prepare for future full-year fire department costs.
Additional Personnel Adds: .71%
Police Property Room Manager $93,000
Eliminate PT Community Service Officer and seasonal CSOs (93,000)
Headcount add but budget neutral - 0 -
The immediate need for the Police Dept is the addition of one civilian FTE to manage the property room. The
property room is currently staffed by a part-time CSO which is not in line with any best practice. The integrity
required and liability associated with property room oversight must be second to none. This position can be created
in a budget neutral way by repurposing the CSO PT and seasonal positions.
Financial Analyst - $68,000 This position will help support all aspects of financial planning and management, including capital project
expenditure monitoring and debt management. Financial and accounting activity levels are growing along with new
reporting requirements and governmental accounting standards.
Mechanic - $41,000 The part-time mechanic position would become full-time for fleet maintenance as well as to provide additional
support for snow and ice control operations. With continued growth in the city, vehicles and equipment are being
added. Preventative maintenance is critical to enhance the life of the City’s assets.
Capital Improvement Program (CIP) Tax Levy Components - .88%
Equipment Replacement funding - $50,000 The Equipment Replacement Plan (ERP) utilizes general tax levies to support replacement of the City’s equipment
and vehicle fleet. The ten-year annualized cost for the plan is about $1.47M. The financing plan reflects a gradual
increase in the tax levy until the annual levy reaches our annual funding goal. The proposed total levy for 2023 is
$975k. Since the proposed levy increase is gradual, bonding may be required for the plan to meet our funding
needs.
Park Equipment Replacement funding -$35,000 The Revolving Park Plan funds capital replacement projects, park amenities, and trail, sidewalk, and boardwalk
replacement. The plan proposes a phased increase in the tax levy to cover the capital projects in the plan. 2023
projects include Ponds phase I, Ponds playground replacement, the Northwood basketball court maintenance,
and the Sand Point Beach renovation study.
Facilities Management Plan funding -$50,000
The Facility Management Plan (FMP) was developed to plan for major repairs, replacements, and upgrades for all
city facilities on a long-term basis (25 years). It does not cover minor expenses for repairs and maintenance.
Those will continue to be funded through the operating budgets. 2023 includes carpet, overhead doors and
irrigation system at the Police Station, phase II of the library remodel, irrigation system and vehicle exhaust
system at FS #1, carpet and infrared tube heater at FS #2, and wall coverings at City Hall.
Mandatory Items – 6.14%
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STAFFING
Wage/COLA and Benefits - $382,000
The budget includes a proposed cost of living adjustment (per labor agreements), city payroll taxes and health
insurance premium contribution increase.
Election Judges – ($54,000) There are no elections in 2023.
CURRENT EXPENDITURES
Fuel - $204,000 Increase in funding due to the rising cost of gas and diesel fuel.
Software Service Contracts – $132,000 Most of this cost ($96k) is for Public Safety: police cameras, video storage technology, SEIM tool, mobile device
management and encrypted cards and reader.
Supplies – $95,000
Increase in funding for supplies due to price increases due to inflation, technology upgrades and repairs to aging
playgrounds/parks.
Capital Outlay - $74,000 $54k for mandatory poll pad replacement and new tabulators for the precinct; copier/printer replacements.
Utilities - $79,000 72% estimated increase in electric and street/park lighting.
Professional Services/Maintenance/Other – ($80,000) Decrease in maintenance agreements (due to 2022 one-time expenses), professional services (decreases in legal
expenses and LMCIT property insurance rate reduction; as well as 2022 one-time expense for the community
survey); and other services.
OTHER
Other Items - $104,000
.
• $57,000 reduction in debt service. This is estimated as the 2022 bond issuance will not be completed until
mid-August 2022.
• ($129,000) levy reduction due to net increase in non-tax revenue sources (primarily for additional
Minnesota state aid for Street Maintenance, Police and Fire of $102,000)
• $279,000 increase in tax levy in 2023 due to less use of reserves as compared to the 2022 budget. We
need to levy for expenditures that were funded with reserves in the prior year.
• The EDA budget includes a funding increase of $10,000 to bring the EDA tax levy to $370,000. This is an
incremental increase in funding primarily for wages, property taxes and maintenance costs for 2023 EDA
owned properties including 4662/4662 Dakota St SE and 16298 Main Ave SE.
GENERAL FUND RESERVE
Background information: The city’s comprehensive financial management plan calls for maintaining a fund balance
between 40-50% to ensure adequate reserves for cash flow, unplanned expenditures, and to maintain the city’s
credit worthiness (AA+ credit rating). Staff recommends the use of reserves for one-time expenditures or revenue
shortfall; otherwise, the fund balance could drop below the level stated in the comprehensive financial
management plan over time.
The total 2022 use of reserves is $328,800 comprised of the following items:
• $54,000 for the community survey
• $6,000 for maintenance and updates of the council chambers equipment to televise the council meetings
• $43,800 to increase the fuel budget
Several items were carried forward from the 2021 budget as the work could not be done due to supply chain
issues
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• $13,000 for emergency siren maintenance costs and training – carry forward from prior year due to
supply chain issues
• $115,000 for police department expenditures
• $79,390 for the street department and $17,610 for the parks department. Staff was not able to complete
sidewalk maintenance at the police department and on Willow Lane
2023 Planned Use of Reserves is $50,000 to fund the following items:
• Election equipment –poll pad replacement and new tabulators for the precinct added