HomeMy WebLinkAboutJune 16, 1997
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Mayor and City Council /:J\" '\
Frank Boyles, City Manager~\ '
June 16, 1997
TO:
FROM:
DATE:
SUBJECT: Budget Study I Workshop, June 16,1997
As the Council is aware, Budget Study Workshop I is scheduled for 5:30 p.m.
Monday, June 16, 1997. The purpose of this workshop is to solicit input from the
City Council regarding expectations for 1998 Budgeting. The attached agenda
contemplates a review of the budget preparation calendar and a brief staff
presentation regarding legislative changes which affect our 1998 budget.
The primary focus of the session is under 4), entitled, "City Council Direction to
Staff for 1998 Budget". The staff seeks the Council's thinking on Council salaries,
new City programs, existing program priorities and other concerns. With this
information, the staff will be better able to prepare a budget which is responsive to
the Council's policy direction.
H:\CMANAGER\MEMO\BSTUD97. DOC
GOVERNMENTAL FUND DESCRIPTIONS
City of Prior Lake
A brief description of the City's established funds is outlined below. In practically all cases these
funds are dedicated for specific public purposes.
General Fund - The General Fund represents the necessary resources to support general
operating budget expenditures of the City. The year-end fund balance represents dollars that
have accumulated over a period of time as a result of cumulative budgetary revenue
surpluses and expenditure under runs. The City Council has designated a portion of this
amount, equal to 30% of the current operating budget, for working capital to finance city
operations.
Sewer & Water Fund - The Sewer and Water Fund accounts for the collection of sewer and
water billing utility revenue. This enterprise fund balance is allocated for the operational
costs of the Water/Sewer departments and normally reserved for large capital municipal
system expenses.
Storm Water Fund - The Storm Water Fund is funded by the $3.75 storm water charge on
the water bills and is dedicated to finance water quality improvements including
departmental administration, storm water maintenance operations and improvement projects
such as water quality ponds.
City Store Fund - The City Store Fund was established recently to provide city logo
merchandise to the residents as a public relations effort to promote the community. These
funds are designated to purchase such stock as clothing, mugs and souvenirs.
Capital Park Fund - Capital Park funds are dedicated funds generated by the 10% park
dedication fee as a result of new development and by park support fees on new construction
building permits for the purpose of developing the City's neighborhood park and trail
system. These dollars are programmed throughout the course of the city's capital
improvement plan.
Severance Compensation Fund - This fund was established to partially fund the City's
compensated absence liability which is associated with the accrued vacation and sick leave
for employees upon employment termination. The State Auditor's Office has recommended
that local governments set aside a certain percentage on the basis of foreseeable turnover.
EDC Loan Fund - This fund was created to account for the proceeds of an economic
development grant which was received from the State of Minnesota to provide seed money
for a revolving loan account. The purpose is to provide economic incentive for new
business expansion within the community.
16200 Eag}ecCreek Ave. SE, Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245
AN EQUAL OPPORTUNITY EMPLOYER
Tax Increment Funds - The Tax Increment Fund represents an accumulation of funds such
as bond proceeds and project administration fees charged to companies requesting project
write downs in the form of tax increment financing for new and/or redevelopment. The TIF
district property taxes are then deposited in a number of tax increment funds established to
track their respective revenue.
Revolving Equipment Fund - A regular replacement schedule for equipment needs of the
City in excess of $5,000 has been adopted. Periodic fund transfers are appropriated to
provide supplemental revenue to finance the acquisition and purchase of new and
replacement vehicles and equipment. The long term effect of contributing occasional fund
contributions is to mitigate property tax increases and eliminate debt financing.
Building Fund - The funds within the Building Fund are bond proceeds from the issuance
of water revenue bonds necessary for the construction of the maintenance facility. The
CFAC (capital facility) charge of $7.50 on each utility bill is reserved to pay the bond
principal and interest installments.
Construction Fund - Construction Fund dollars represent unexpended bond proceeds which
are reserved to pay for improvement projects that have been approved by the City Council
on an annual basis. For the most part, these moneys are necessary to complete outstanding
construction contracts and related engineering and professional services.
Park Referendum Fund - Park Referendum Fund dollars represent unexpended bond
proceeds which are reserved to pay for improvement projects that have been authorized by
the City Council and approved by the voters as a result of the referendum election
conducted during 1997. For the most part, these moneys are necessary to complete
outstanding construction contracts and related engineering and professional services
associated with those identified park improvements.
Trunk Reserve Fund - The Trunk Reserve Fund consists of dedicated revenue generated
from utility connection permits and acreage fees assessed at time of sewer and water
installation for the purpose of recovering trunk oversizing costs and central municipal
system improvements i.e., wells lift stations, force mains, etc. These dollars are
programmed throughout the course of the city's capital improvement plan.
Collector Street Fund - The Collector Street Fund consists of dedicated revenue generated
by fees associated with new development and new construction building permits for the
purpose of funding pedestrian related improvements i.e., bikeways, sidewalks, trail systems
plus right of way acquisition along collector streets and occasional collector street links.
Debt Service Fund - The Debt Service Fund represents prepayments of special assessments,
property tax collections and special levies needed to amortize the outstanding bonded
indebtedness of the City. This fund balance is 100% reserved for the payment of bond
principal and interest.
H:\INVEST\FUND.DOC
DAG Soecial Revenue Fund - The DAG Fund is a special revenue fund to account for
project engineering and inspection fees that are collected as a result of a developer's
agreement contract. The fees are paid to the City by the developer when the contract is
executed at the time of final plat approval. These revenues are used to pay for legal
expenses and inspection services on developer installed utilities including sewer, water and
street installation for newly approved subdivisions within the City of Prior Lake.
Agencv Fund - The Agency Fund accounts for the $1500 residential building permit
deposit that is refunded to the building contractor upon final inspection. This provides the
City the required financial assurance that the property site will be adequately cleaned up
and debris free before an occupancy permit is granted.
Because city funds are pooled for investment purposes, interest is allocated to each fund on a
quarterly basis, and is based upon each individual fund's proportionate share of the total amount.
Overall the total investment pool does not represent excess reserves but rather available financial
resources. In most instances these funds were established and restricted for specific and
designated purposes by either Minnesota Statutes or City Code to accomplish the goals and
objectives of the City of Prior Lake.
H:\INVEST\FUND.DOC
DATE:
TO:
FROM:
SUBJECT:
June 18, 1997 ~
Jay Scherer, IN!) l'To ar, Bret Woodson, Verlyn Raaen
Frank Boyles" "-
City Wide Carpool ystem
With the adoption of the revolving equipment fund, the City Council has provided us with a
means of assuring that equipment can be replaced before it becomes undependable and a safety
hazard. In return, the Council expects that equipment we own will be used and maintained in
an optimum fashion.
I would like the four of you to put together a City Wide Carpool Program through which
individuals who may not be heavy vehicle users can check out City automobiles from the pool for
business related use. The vehicles in the pool would be available to: any individual who does not
receive a monthly mileage allowance for use of their private vehicle and anyone who is not
assigned a City car to conduct City business.
Please provide me with a written proposal which would establish a City Wide Carpool program
which addresses the following areas:
1. An inventory of each of the City's automobiles excluding squad cars to determine which, in
your opinion, should continue to be assigned to individuals and which could be assigned to
the City Wide Carpool. Please provide your rationale for individual and pool assignments.
2. Identify the users by department who require a vehicle assigned to them and the rationale
for such assignment as well as occasional users in each department who would be carpool
system users.
3. Create a simple but effective written administrative process which will identify where pool
cars will be parked, where to get the keys, and the check out and check in procedures. Also
indicate the type of information which each driver will be responsible for providing when
using the system, as well as the driver's responsibility for car maintenance, i.e. refueling,
fluid check, etc.
Please provide me with your draft written proposal addressing each of the above issues by
Monday, June 30th. I would appreciate a status report on your project no later than Monday,
June 23rd.
If you would like further clarification, please let me know. Thanks in advance for your
assistance in assuring that we make the best use of the equipment provided to us by the City
Council and ultimately the taxpayers.
cc: Paul Hokeness, Don Rye, Greg Ilkka
sf 62397
lI:\C1\JANAGER\VROi. :J)"'
16200 Eagle Creek Ave. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245
AN EQUAL OPPORTUNITY EMPLOYER
f
June 18, 1997
State Senator Claire Robling
Room 177 State Office Building
St. Paul, MN 55155
SUBJECT: Special Session Legislation
DearS~: Q..\O:\r<-
In an effort to provide the necessary financial wherewithal to purchase vehicles and
mobile construction equipment each year, the City of Prior Lake initiated an
equipment revolving fund earlier this year. Prior to the legislature's reinitiation of
levy limits, this change would not have been noteworthy.
However, with the reimplementation oflevy limits, Prior Lake's taxpayers would
have been penalized. Over the last twenty years the City of Prior Lake has relied
upon debt financing in the form of equipment certificates which have required an
average annual repayment of approximately $250,000. This 3250,000 repayment is
considered a special levy under levy limit statutes and therefore is not subject to the
levy limit law. Our revolving equipment fund levy in this exact amount would be
considered a general levy and therefore subject to the levy limits which would
penalize Prior Lake by restricting our levy for next year. Since this amount is
greater than our allowable levy increase for payable 1998 we would actually have to
either cut services or continue to issue debt to finance equipment acquisition which
is more costly to the taxpayer.
Fortunately, my Finance Director Ralph Teschner had the opportunity to speak
with Rich Gardner at the State Department of Revenue. Rich met with the
legislative analysts for the House and Senate, and they concurred that the City
should not be penalized for taking steps intended to save the taxpayer interest
dollars. The committee agreed to roll the levy into our base in a fashion that would
not create a penalty.
I provide all of that background for two reasons: 1) Please convey our thanks to Rich
Gardner and the legislative staff for taking prompt action to resolve what would
truly have been a taxpayer-averse situation. 2) There are likely to be other Cities
who are similar in their situation to Prior Lake, and you may wish to offer
A:\SENAC.DOC
16200 Eagle Creek Ave. SE, Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245
AN EQUAL OPPORTUNITY EMPLOYER
p2/2
legislative amendment to the Omnibus tax bill which would establihs a special levy
for revolving equipment funds. If I can be of any assistance, please let me know.
Sincerely,
1J
Frank Boyles
City Manager
cc: Gary Carlson, League of Minnesota Cities
Ralph Teschner, Finance Director
Mayor and City Council
A:\SENAC.DOC
June 19, 1997
State Representative Becky Kelso
415 State Office Building
St. Paul, MN 55155-1298
SUBJECT: Special Session Legislation
D~
In an effort to provide the necessary financial wherewithal to purchase vehicles and
mobile construction equipment each year, the City of Prior Lake initiated an
equipment revolving fund earlier this year. Prior to the legislature's reinitiation of
levy limits, this change would not have been noteworthy.
However, with the reimplementation oflevy limits, Prior Lake's taxpayers would
have been penalized. Over the last twenty years the City of Prior Lake has relied
upon debt financing in the form of equipment certificates which have required an
average annual repayment of approximately $250,000. This $250,000 repayment is
considered a special levy under levy limit statutes and therefore is not subject to the
levy limit law. Our revolving equipment fund levy in this exact amount would be
considered a general levy and therefore subject to the levy limits which would
penalize Prior Lake by restricting our levy for next year. Since this amount is
greater than our allowable levy increase for payable 1998 we would actually have to
either cut services or continue to issue debt to finance equipment acquisition which
is more costly to the taxpayer.
Fortunately, my Finance Director Ralph Teschner had the opportunity to speak
with Rich Gardner at the State Department of Revenue. Rich met with the
legislative analysts for the House and Senate, and they concurred that the City
should not be penalized for taking steps intended to save the taxpayer interest
dollars. The committee agreed to roll the levy into our base in a fashion that would
not create a penalty.
I provide all of that background for two reasons: 1) Please convey our thanks to Rich
Gardner and the legislative staff for taking prompt action to resolve what would
truly have been a taxpayer-averse situation. 2) There are likely to be other Cities
who are similar in their situation to Prior Lake, and you may wish to offer
A:\SENAB.DOC
16200 Eagle Creek Ave. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245
AN EQUAL OPPORTUNITY EMPLOYER
p2/2
legislative amendment to the Omnibus tax bill as appropriate to address this'
situation, which would establish a special levy for revolving equipment funds. If I
can be of any assistance, please let IDe know.
u'
Frank Boyles
City Manager
cc: Gary Carlson, League of Minnesota Cities
Ralph Teschner, Finance Director
Mayor and City Council
A:\SENAB.DOC
3470 Sycamore Trail SW
Prior Lake! MN 55372-2342
(612) 440-1069
June 11, 1997
Mr. Frank Boyles, City Manager
City or Prior Lake
16200 Eagle Creek Ave. S.E.
Prior Lake, MN 55372
Dear Frank,
First, be reminded that I will not be available for the
June 16 budget workshop or regular Council Meeting.
Second. I was stunned by the note that you included WILD
thp. June 6 Weekly Update wherein you stated that I had
"~sked Kirsten to revise our method or minute taking" at
Council meetings. This is simply not true.
As a matler of fact. I called Kirsten to advise her that my
co~nents at the last meeting regarding some changes I
wanted reflected in the rninutes were not directed at her.
r also made some 9Emeral COTIiil1ents regarding the difficulty
she must have trying to decide "\That to include and \lJhat not
to
. , ,
InCluoe..
If my commenrs were misinterpreted, I regret it.
Kind regards,
r
t/LJ~
1~es Mader
-
AGENDA
BUDGET STUDY SESSION I
June 16, 1997
5:30 p.m.
1) CALL TO ORDER
2) BUDGET PREPARATION CALENDAR (Attachment I)
3) BUDGETING CLIMATE
· Compression of Classification Rates (Attachment 2)
· LGA, RACA and Performance Aid (Attachment 3)
. Valuation Growth Estimates
· Comparison of Levy Limits to Established Council Spending
Limits (Attachment 4)
4) CITY COUNCIL DIRECTION TO STAFF FOR 1998 BUDGET
· Council Salaries (Attachment 5)
· Existing Program Priorities (Attachment 6)
. New Programs
. Other Direction
5)
ADJOURN
7:00 p.m.
R:\COUNCILlAGENDAS\BUSTUD97.DOC
16200 Eagle Creek Ave. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245
AN EQUAL OPPORTUNITY EMPLOYER
Prior Lake
1998 OPERATING BUDGET
r~' ..- ---'', :c' , .
Timetable & Process for Completion
:::::::::::::::::::::::::::::::::::::::::::::::::::::uiw::::::::::::::::::::::"':'::::::::::::::::::::::n'::$~im!::.::r:::::::::::::::::::::::::::::':::::::::::::::::::::':::::::::::::::::::::::::'::::::::::::::::::::::::::::":::::::::::::::::::Iillm::::::""::::::::::::::::':::::::::::::::::'::::::::::::::'::::::::::::::::"::::::::::::::::::::::::::::::::::::::::'::::::::::::
May 19, 1997
City Council formal approval of budget timetable.
June 2, 1997
Distribution of budget aids and timetable.
June 3-17, 1997
Department heads conduct staff meetings to receive input on
1998 needs and prepare budget draft.
June 16, 1997
Council input of Budget Programs & Priorities
(Workshop #1- 5:30 p.m.))
June 18, 1997
Deadline for submission to Finance.
June 23-27, 1997
. . ..
. .
. ,
Budget information consolidated by Finance.
June 30 - July 11, 1997
City Manager confers & reviews with each department head.
July 14-25, 1997
Budget draft & documentation is prepared.
August 1, 1997
City receives information from State Department of Revenue on
HACA and local government aids.
August 11, 1997
Council workshop on budget draft.
(Workshop #2 - 5:30 p.m.)
September 2, 1997
Resolution adopting proposed budget and authorizing proposed
property tax.
September 3, 1997
"Proposed Tax Levy Certification" to Scott County Auditor.
September 8-26, 1997
Department refinement by City Manager, Finance Director and
Department Heads.
October 1-15, 1997
Final draft Manager's budget.
November 7-21, 1997
County mails truth-in-taxation notices.
December 1, 1997
Council workshop on final budget draft.
(Optional Workshop #3 - 5:30 p.m.)
December 3, 1997
TNT Budget Public Hearing - 6:00 p.m.
December 10, 1997
TNT Budget Public Hearing - 6:00 p.m.. (if continued).
December 15, 1997
Budget adoption & Final 1998 Property Tax Levy Approval.
December 30, 1997
Statutory deadline to file tax certification with Scott County
Auditor's Office.
H:IBUDGETIBUDTIME.DOC
A+\~ l \JU'-tA-\- 2-.
CLASS RATE CHANGES
1997 OMNIBUS TAX BILL
Property Type Current Law New Law
Homestead First Tier < $72,000; 1.0 percent class < $75,000; 1.0 percent
rate class rate
Homestead Second Tier > $72,000; 2.0 percent class > $75,000; 1.85 percent
rate class rate
CommerciallIndustrial < $100,000; 3.0 percent < $150,000; 2.7 percent
First Tier class rate class rate
CommerciallIndustrial > $100,000; 4.6 percent > $150,000; 4.0 percent
Second Tier class rate class rate
Apartments With 3 Units 2.3 percent class rate 2.1 percent class rate
or Less
Apartments With 4 Units 3.4 percent class rate 2.9 percent class rate
or More
Cabins First Tier < $72,000; 1.5 percent class < $75,000; 1.4 percent
rate class rate
Cabins Second Tier > $72,000; 2.5 percent class > $75,000; 2.5 percent
rate class rate
RGR:jjp:8993_1.W5h
I
1997
LGA
Porter 36,187 ~
Preston 306,382!
Princeton I 395,843:
Prinsburq i 84,267 :
Prior Lake 27,273 I
Proctor 444,515 i
Quamba 2,6191
Racine 16.429 !
Ramsey 329,845;
Randall 52.634 1
Randolph I 9,564 :
Ranier 18.045 i
Raymond 109.465,
Red Lake Falls 357,104 i
Red Wino 37,920 I
Redwood Falls 982.913!
Reoal 721 ,
Remer 49,7531
Renville 280,762 '
Revere 21,713 !
Rice 18,729 '
Richfield 3,361,777:
Richmond i 111,830 :
Richville 3,568 .
Riverton I 9,974
Robbinsdale 1,613,340 :
Rochester 6,115,331 ,
Rock Creek 34,8181
Rockford 299,641
Rockville 34,450 I
Roqers 648 1
Rollingstone 57,093.
Ronneby 1,270 i
Roosevelt 3,909
Roscoe 6.344 :
Rose Creek 56.417 !
Roseau 267,477 :
Rosemount ------f--- 38~!1J ~L
Roseville ___ __ 67,98~
~thsay-_____ __ ____ 56.434_1,
Round Lake 35,181 i
--t----------~
Rovalton ____ 57,21!li_ .
Rush City 216,966.L
Rushford 206,459 I
Rushford Village'-f-- 33,561 i
Rushmore -~, 50,0011:
Russell 86,828 I
Ruthton 49,5851 -_,
RutJed~_______ _ _ ----1,Z?~t-
Sabin 29,397,
Sacred Heart_______=:_155,~~~
Sanborn 69,715 I
Sandstone _,--296,8-17T
Sargeant _h_ _~57~+
Sartell___ 253,37~
Sauk Centre 778,084,
'-- --- --..--- --'-'--- - --'-r-
Sauk_Bapids 1 ,04~! 1_:.?4 L
June 4, 1997
36,922: 735 I
316,0161 9,6341
399,403 i 3,560 i
86,506 I 2,239 ;
27,2731 0 I
459,452! 14,937!
2,891 : 272 i
17,1131 6841
336,747! 6,902 i
54,364! 1,730 i
9,895; 331 I
18,5621 5171
112,535 i 3,070 !
367,2911 10,1871
37,920! 0 I
1,008.757: 25,844 i
834' 113i
51,535, 1,782!
292,934' 12,172 I
22,117' 404 i
20,467' 1,738 i
3,417,942; 56,165 r
115,100! 3,270 !
3,873 i 305 i
9,974' 01
1,648,329; 34,989 i
6,111,083 I (4,248~
40,5191 5,701:
305,732 i 6,091 ,
36.474! 2,024 i
7,382! 6,734;
58,935 i 1,842 :
1 ,442 ! 172 !
4,251 ; 342 i
6,933 ! 589 !
56,907: 490 i
280,2151 12,738 i
~79~50Q.L _ {~6J3j
94_.?~~L 2~,8111
57-,-8_3~L 1,401 ;
36,2231 1,042 I
---,-- -<--- -- -- - - I
60,3051 3,087 i
'h____~ ,- "__'___1
229.1]13_4_f 1~2181
214,31 ~l- _ ,.-?!-85_8.J
'- ~~:;~~t~- -1,~~~ 1
__88,8?J~_ 1,9~3_j
__~O,8~?+__ 1_1250_
-~~~~jtr -,-,~~~~
L58,Z~_L _ _ _~.41~
-~~Ji- ...1~~~1
2ffi~~~r -- 8,-'-~;1
- ?~3.1_1~ - _ 1,~!029J
1 ,0?1.?g3 i 24,459 !
AlL" ,:_ r-
,1~(',\'J\i"'.J ......~
1997
HACA
Estimated
1998
HACA
HACA i
Change !
1997-1998 :
;tC. \, l \ L / or fL. t") \-~ 1\ 0- ~
c-- S ~\ \'Y\ 0... ,eO. L::, 1\ ~
Estimated LGA
1998 Change
LGA 1997-1998
6,033 I 6,0331 0 I
123.987' 124,056; 69~
180,174; 180.231' 57'
35,485 i 35,485 , 0 :
901,135i 905,681: 4,546:
203,325. 203,393: 68 i
1,191 1,191, 01
10,770! 10,770: O!
505,676! 505,713 ! 37 ~
20,254: 20.2571 31
9,234; 9,234; 0 i
2,133 t 2,160 I 27 !
39,566 ~ 39,566 0 ;
140.680: 140,680: 0 !
1,188,157 1,188,680' 523:
355,180 I 355,180 0 I
1,424 1.424 0 .
14,222. 14.365. 143:
1 21 ,904 121 .904 0 1
6.407 6.407 0 !
23,532 23,557 25.
1,848.733 1,848,733 0'
64.968 65,027 59 .
1,910 1.910 0:
4.854 5,193 339
897,072' 897.072 01
4,370,077 . 4,370,769 692
33,720 34,226 506 .
115,345 115,345 0
21,286. 21.286 O.
20.434 20.434 0 ·
46,391 . 46,391 0 I
1,288 1.288 0 '
548 551 3 !
4,709 4,709 0'
I 22.213 22.213: 0:
I-~~~:~~~ ___~.~~:~_~: ___,._ g:
1_1)]51,015: 1,751,124 . 1091
1._ _.__?1 ,.5.24. :?1',}324:- =-=- 0-1
25,902! 25,902! 0 I
---'---'-." t----.. "'--- 1---------4
29.912: 29,912:. 01
- - u __,____,_____ _ __, ~____~
72,331 , 72,346: 15!
- ---- -.--.,-~-----........- .--.- ----1
103,014! 103,014; 0 i
.-.-.-.-.- --...l--------t-.---__-i
40,639 ~ 40,691 . 521
-'---fi~58T' 17,658 at
------ 2i,485r-- 27A85r---01
.----.--.-~ ~.-.-- -_.. .j- --"-------t
12,4421 12,442 OJ
2,649r-- 2,916:---- 267~
42,106 i ---42:f06:-----0'1
u ,=--=~~~~~~ i=- ~~:~~~ ~ -=--==~~
I. ~---~(111J --=-)~,1?~r~=~'~~~~~ 1-51
~ n__ _2.!;3~;3L ,. _ . ~,363 -i- _h__ ~
l_~-. ~~'~~}~~ r - ~ ~~~: ~~~ :u --- -_~, =-2; 1
. 346,085 . ~46,087 . 2:
II Estimated
, 1998
i LPA
262
1,951
4,842
635
16,647
3,826
166
401
20,040
737
436
247
847
1,884
19,909
6,510
61
437
1,750
141
846
44,680
1,326
156
156
18,013
97,075
1 .409
3,768
796
1,527
935
66
230
176
483
I 3.411
I ___ ]4.862,
I' 43,038
1- _~_ _ 559
~___ ___ 5~7 .
f---- ~~~;;
i _,' .~. -_2,035 .
k!i~!
I ____ 210
I' 642:
r~-J~~!
I- _ <__ . ~
i 98
~,- -~-_ _~,677 I
I 4,752;
, 11,686
P 13
INTEROFFICE MEMORANDUM
TO:
FROM:
RE:
DATE:
Frank Boyles, City Manager
Ralph Teschner, Finance Director
Est. Levy Limit Increase Calculation
May 19, 1997
Outlined below is an estimated maximum levy calculation according to the levy limit formula proposed by
the Legislature for taxes payable 1998.
Levy Limit Determination:
Step #1 1997 Tax Levy
+ HACA
+LGA
+LPA
= Gross Levy Limit
Step #2
Step #3
Step #4
Step #5
Step #6
Stiiip#7
- Debt Levy
= Levy Limit Base
2.5% IPD (Implicit Price Deflator) plus
3,8% HG (Household Growth)
(1995-96 ... 173/4534)
= Increase Multiplier
1998 Budget Levy Limit Increase
(Multiply #2 by #3)
Projected GeneraIlCIP Debt Increase
Referendum Debt Increase
Ma~:imuwStll:tuto,ry..199g.Levyl.JtcrC:ii$C:
$3,852,948,00
$901,135.00
$16,530.00
$14.803.00
$4,785,416.00
<$1.166.760,00>
$3,618,656.00
2.5%
3.8%
6.3%
$227,975.00
$71,241.00
$510,445.00
$8W),661;OO
Under the City Council's zero tax increase position the following tax scenario is projected:
Step #1
Step #2
Step #3
Step #4
Step #5
Step #6
Step #7
1997 Tax Capacity Valuation
1997 Tax Levy
(less fiscal disparities)
Est. 1998 Tax Capacity Valuation Increase
(New construction valuation only)
Est. 1998 Tax Capacity Valuation
(unadjusted for inflation)
Zero % Budget Tax Levy Increase
Zero % CIP Tax Levy Increase
1998 Zero % Total Tax Levy Increase
Referendum Debt Increase
. MiiXimliltl. Q(jl.iltcil199S. teVy' lj}~rC:J:t$~
$9,687,543.00
$3,435,231,00
$657,943,00
$10,345,486.00
$154,563,00
$78.771.00
$233,334.00
$510,445.00
H:\BUDGETIMEMTAX98,DOC
16200 Eagle Creek Ave. S.E" Prior Lake, Minnesota 55372-1714 / Ph, (612) 447-4230 / Fax (612) 447-4245
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AN EQUAL OPPORTUNITY EMPLOYER
Hierarchy of Plans
"The difference between effective
organizations is the will to act - -
the planning process is a waste of
and ineffective
without the will to act,
time." Leon Sclumpeter
I. Strategic Plan and Budget (The Mother of All Plans)
A. Goals prioritized by the City Council
B. Council direction and City Manager legislation of
the plan.
C. Budgeting Process
II. Departmental Plans
A. Overall goals and objective by Department
B. Individual Departmental goals and
objectives
C. Departmental Budgets
III. Internal Work Environment
A. TTT mission, goals, obj ectives, action plans
B. Shared goals and expectations
C. Cross-functional task teams
D. Budget
IV. Individual Work Plans
A. Individual goals and objectives
B. Performance Reviews
C. Compensation & Rewards
1. Each tier of the Hierarchy of Plans must fill the needs of the one above it
and set the needs for the one below it.
2. Agreement on action plans builds commitment, which is more useful than
compliance.
3. By answering the question, "What difference will this strategy make," we
learn whether the strategy fits the strategic plan. If a strategy does not fit,
it needs to change. If several strategies do not fit the plan needs to change.