HomeMy WebLinkAbout07(A)- Public Hearing for Resolution Approving Final 2025 City Budget & Tax LevyCity of Prior Lake | 4646 Dakota Street SE | Prior Lake MN 55372
CITY COUNCIL AGENDA REPORT ITEM: 7A
MEETING DATE: December 10, 2024
PREPARED BY: Cathy Erickson, Finance Director
Nicole Klekner, Assistant Finance Director
Jason Etter, Senior Accountant
PRESENTED BY: Cathy Erickson
AGENDA ITEM: Public Hearing for Resolution Approving Final 2025 City Budgets
and Certifying Final 2025 City of Prior Lake Property Tax Levy to
Scott County Department of Taxation
RECOMMENDED ACTION:
Adopt the final 2025 budgets and determine the final 2025 property tax levy for the City of Prior
Lake and the Economic Development Authority for certification to the Scott County Department
of Taxation office.
BACKGROUND:
The following 2025 budget development meetings have been held. The impact of these updated
plans on the debt balance, tax levy, fund balance reserves and utility rates were a part of the
Council and staff discussion at these meetings.
February/March/April/June Financial planning and CIP work sessions
July 23 Budget and Tax Levy work session
August 27 Budget and Tax Levy work session
September 24 Preliminary 2025 budgets and certification
of preliminary 2025 city tax levy
November 12 2025 Budget and Tax Levy update for Council
On September 24, the City Council approved a preliminary tax levy increase of 6.98% from the
prior year levy. A key discussion point was proposed personnel fund, including a new Fire Marshal
position, planning for labor agreement and contractual cost increases, and funding our long-term
capital improvement plans. This action set the maximum tax levy for 2025 at $20,021,627.
After the September meeting that set the maximum preliminary tax levy, staff reduced the
proposed levy by an additional $167,000 dollars based on new information/finalized
agreements. A summary of the budget adjustments is shown below:
Item 7A
Page | 2
2025 Budget Adjustments/Tax Levy Reductions
After September 24, Preliminary Budget and Tax Levy Meeting
Classification Description Tax Levy
Incr(Decr)
Comments
Revenue Add SMSC
Police Aid
(200,000)
Based on the proposed 3-year LGA
agreement with the SMSC. The new
agreement is for $1.4M per year for years
2025-2027.
Expenditure
Add
LELS
personnel
costs
139,000
Based on 2025 labor agreement negotiated
with the LELS officers and sergeants’ union
($165k increase) offset by 8.9% decrease
($30k) in Worker's Compensation insurance
based on LMCIT updated rates provided to
the city on November 22.
Expenditure
Add
Fire POC
personnel
costs
15,000
Paid On Call firefighter personnel cost
increase for staffing 24-hour shifts in 2025.
Expenditure
Reduction
Workers
Comp
Insurance
(44,000)
18% decrease ($44k) in Worker's
Compensation insurance based on LMCIT
updated rates provided to the city on
November 22. This excludes the Police
workers compensation savings of $30k which
is included in the LELS personnel costs noted
above.
Expenditure
Reduction
Property &
Casualty
Insurance
(17,000)
Based on LMCIT updated rates
Expenditure
Reduction
Health
Insurance
(35,000)
Based on updated health insurance premiums
from Medica
Expenditure
Reduction
Reduction in
prosecution
services
provided by
Scott County
(25,000)
Scott County updated their cost as revenue
from fines coming in is above their previous
expectations.
Net Budget Reductions
(167,000)
Reduction in Tax Levy -0.91%
The updated tax levy based on the budget reductions noted above is 6.09%, which is nearly 1%
lower than the preliminary levy increase of 6.98% approved by the council in September.
Budget Overview
A budget overview is attached to this agenda report as Attachment 3 and reflects the proposed
2025 budget and tax levy amounts for the following funds:
• General Fund
• Debt Service Funds
Item 7A
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• Cable Fund
• Capital Park Fund
• Revolving Equipment Fund
• Revolving Park Equipment Fund
• Permanent Improvement Revolving Fund
• Facilities Management Fund
• Economic Development Authority
• Water Fund
• Sewer Fund
• Water Quality Fund
Attachment 5 provides revenue and expenditure detail by fund.
FINANCIAL IMPACT:
The proposed budgets reflect additional resources needed for the following areas:
• Proposed personnel funding for a Fire Marshal, the Assistant Finance Director transition
to a full-time position, and levy impact of the 2024 new Police Officer that was funded with
one-time state aid in the prior year.
• Increase in Police officer and sergeant wages based on 2025 labor agreements negotiated
with the LELS officer and sergeant union. (The budget includes a 6% increase for officers
and 9% increase for sergeants and a compensation study with increases retro to 1/1/2025,
if applicable.) The goal of the union negotiations was to bring wages in line with our
comparable cities group when completing a compensation study.
• Reduction in the rate of residential development (Prior Lake is still experiencing
community growth, but at a slower rate than the previous several years is anticipated.)
• Inflationary/Contract increases for wages and commodities.
• Funding capital plans for PayGo strategy for annual capital replacement needs for
equipment/park equipment/facilities.
City Proposed Tax Levy
The total proposed city tax levy is $19,855,410. This is an increase of $1,140,120 (6.09%) from
the prior year tax levy. The components of the proposed tax levy change based on the 2025 final
budgets are summarized on the tax levy change bar chart below and on Attachment 4.
Item 7A
Page | 4
New Personnel Funding
The city’s current full-time equivalent (FTE) headcount is 118.65. It is proposed to increase by 2.2
FTE to 120.85 in 2025.
• The 2025 budget includes new tax levy funding of $302k for a new Fire Marshal position,
the Assistant Finance Director transition to a full-time position, and levy impact of the 2024
new Police Officer that was funded with reserves in the prior year. (The levy impact for the
2024 officer position in 2025 is $149k.). The open utilities maintenance worker position
was upgraded to a facilities maintenance supervisor position to manage projects across
all city facilities.
• The budget also includes new funding for a Public Works Supervisor, which is a utility
position. This position has been planned for and will be funded from the city’s utility
enterprise funds.
Capital Improvement Program (CIP) Funding
The Council has incrementally increased the tax levy to support the long-term plans of the Capital
Improvement Program with the goal of building cash reserves to minimize future debt and to meet
our capital replacement needs. Previous funding levels have not been enough to maintain our
capital replacement needs.
Mandatory Items Funding:
Staffing:
• The budget includes a proposed cost of living adjustment, step increases and mandatory
city payroll taxes and Public Employees Retirement Association (PERA) contribution
increases.
o COLA:/STEPS: $600k
o PERA/SS/FICA: $108k
3.3%$638,000
1.1%$200,000
1.6%$302,000
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
Mandatory CIP -Tax Levy Components Personnel Adds
Total: 6.09% $1,140,000
Item 7A
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The city has labor agreements with two unions (LELS and AFSCME). Based on the 2025
labor agreements negotiated with the LELS officer and sergeant union groups. (The
budget includes a 6% increase for officers and 9% increase for sergeants and a
compensation study with increases retro to 1/1/2025, if applicable.). The negotiations with
the AFSCME union are scheduled for December.
• Health and Dental Insurance estimated expenditure increase of $20k. The proposed
budget reflects a 12.5% increase in health and a 10% increase in dental insurance
premiums. The city and employee contribution for health and dental insurance are
negotiated as part of the labor agreements with the city’s unions.
• Workers’ Compensation expenditures are estimated to decrease $136k from the prior year
budget. The LMCIT has lowered the workers compensation classification rates in both 2024
and 2025. The estimated overall rate reduction for 2025 is 20%.
• Non-Tax Revenue Net Increase of $58,000:
There are several non-tax revenue items that will be increasing.
o Increase of $200k in SMSC local intergovernmental aid, based on the proposed 3-
year local government aid (LGA) agreement with the SMSC. The new agreement is
for $1.4M per year for the years 2025-2027.
o Budgeting $108k for county court fines received from State of MN. This is an Office
of the State Auditor (OSA) required a change in accounting to recording the revenue
and offsetting/passthrough expenditure. Previously recorded all activity through Due
to Other Governments liability account. There is no tax levy impact as the revenue and
offsetting expenditure net to zero.
o Increase in interest earnings of $97k. Budget reflects anticipated earnings on
investments.
o Increase of $20k for police and parks contracted services.
o Increase of $10k for recreation program revenue for added programs and to fund
program expenditures.
There are several non-tax revenue items that will be decreasing:
o Revenue from residential building permits/fees budget is $108k less than the 2024
budget. The city collects building permits and plan check revenue on new residential
and townhome units built. Prior Lake is still growing, but the 2025 estimate for new
construction units is a mix of 60 single family/20 townhomes (80 total) which generates
less revenue than the 2024 budget mix of 85 single family/2 townhomes (87 total).
o Reduction of Transfers-In as a funding source. The prior year included $267,100 in
Transfers-In from the Public Safety Special Revenue fund.
o Reduction in street project admin/engineering fees of $96k based on the proposed
projects.
Current Expenditures/Capital Outlay:
The 2025 combined Current Expenditure/Capital Outlay budget is $115k less than 2024
Supplies:
• $17k decrease in funding for supplies.
o This includes a $30k increase in operating supplies, all repairs & maintenance
supplies, etc.
o There are offsetting savings of $34k for fuel and $13k for small equipment.
Item 7A
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Maintenance agreements:
• $139k reduction in funding for maintenance agreements including general, building and
equipment maintenance due to reduced street and park maintenance funding in 2025 as
compared to 2024 amended budget which included carryover projects.
Professional Services:
• $33k net increase in general professional services as follows:
o HR: Compensation study $25k
o Community Development: Reduction of $10k as 2024 included work for the
comprehensive plan
o IT: MS Service and SQL License - $22k
o Parks: Park Improvements Consultant - $30k
o Police: Reduction of $42k as 2024 included scheduling study
• $38k increase in engineering professional services including $30k for CH21 corridor study.
• $15k to fund property, general liability and auto insurance based on LMCIT guidance.
• $18k to fund an increase in professional service costs for the city’s assessment contract
with Scott County
• $15k increase in legal budget.
• $13k reduction in the Scott County joint prosecution charge for participating cities as more
fine revenue was collected than previously projected.
• Budgeting $108k for county court fines paid to Scott County (passthrough). This is an
Office of the State Auditor (OSA) required a change in accounting to recording the revenue
and offsetting/passthrough expenditure. Previously recorded all activity through Due to
Other Governments liability account. There is no tax levy impact as the revenue and
offsetting expenditure net to zero.
Other Services and Charges:
• $67k for estimated reduction in utility costs, primarily gas and electricity.
• $20k funding increase for software service contracts for the police camera and video
storage technology contract. This is a contract that is renegotiated every five years.
• $7k funding increase for Police range training supplies
• $15k for memberships and subscriptions primarily in the Fire department for ESO
reporting and scheduling.
Capital Outlay:
• 2025 costs are estimated to be $162k less than the prior year. 2024 included replacement
of Fire Station #1 and City Hall network switch and City Hall server.
Other Levy Impacts:
• $254k increase in tax levy in 2025 due to less use of reserves as compared to the 2024
budget. We need to levy on-going expenditures that were funded with reserves in the prior
year.
• $123k reduction in debt service. Projects were timed to minimize a debt levy increase
while the city implemented the full-time fire staffing model plus several facilities’ capital
projects were pushed to future years.
• The budget also includes $108k for county court fines received from the State of MN and
a passthrough expenditure amount of $108k. This is an Office of the State Auditor (OSA)
required change in accounting to recording the revenue and offsetting/passthrough
expenditure. Previously the city recorded all activity through Due to Other Governments
liability account. There is no tax levy impact as the revenue and offsetting expenditure net
to zero.
Item 7A
Page | 7
EDA Proposed Tax Levy
The EDA budget includes a property tax levy of $405,000. This is an incremental budget increase
in funding of $15k (3.85%) primarily for wages, property taxes and maintenance costs for 2024
EDA owned properties including 4662/4662 Dakota St SE and 16298 Main Ave SE.
Estimated Tax Rates
The following table shows the estimated tax rates based on the proposed budgets.
• The city tax rate is estimated to increase .88% from 30.30% to 30.57%. The city tax rate
dropped significantly in 2023 (-7.7%) due to a citywide overall market valuation increase
of 20%. The estimated citywide market valuation increases for 2024 and 2025 normalized
and are 3.6% and 4.2%, respectively.
• The city market value referendum rate for financing the construction of Fire Station #2 is
estimated to increase 1.21%. The increase is driven by the annual debt service payment
schedule of the bond issue.
• The EDA tax rate is estimated to decrease from .638% to .631% (1.12% reduction). The
decrease is primarily due to the city’s 4.2% preliminary increase in tax capacity.
•
Residential Impact of the City Tax Levy
PROPERTY TAX PROJECTION SUMMARY - CITY
Adopted
Budget 2024
Proposed
Budget 2025
TAX LEVIES - CITY 18,715,289 19,855,410
TOTAL $ CHANGE IN TAX LEVIES 1,859,077 1,140,120
TOTAL % CHANGE IN TAX LEVIES 10.97%6.09%
CITY TAX CAPACITY TAX RATE 30.30%30.57%
Annual % Change -city only excludes EDA 7.84%0.88%
CITY MARKET VALUE TAX RATE 0.00458%0.00463%
Annual % Change 2.77%1.21%
PROPERTY TAX PROJECTION SUMMARY - EDA
Adopted
Budget 2024
Proposed
Budget 2025
TAX LEVY - EDA 390,000 405,000
TOTAL $ CHANGE IN TAX LEVIES 20,000 15,000
TOTAL % CHANGE IN TAX LEVIES 5.41%3.85%
EDA TAX RATE 0.64%0.63%
Annual % Change 2.69%-1.12%
Item 7A
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The table below groups the homeowner valuation change for all properties in the city.
Based on the proposed city tax levy and the estimated market valuations provided by Scott
County, about 60% of the homes in Prior Lake will see a property tax rate increase of about 5%.
58% of the homes in Prior Lake saw an increase in market value of .01%-5%. For a median valued
home of $433,600, the estimated increase in the city portion of taxes is $25. Of the increase, $8
is funding for public safety and $17 is funding for city operations/services.
Enterprise Funds
Included in Attachment 3 are budget summaries of the three enterprise funds that the city
operates. The proposed rate changes are based on the Council discussion and annual update of
the Capital Improvement Program. An annual rate increase is reflected in the water, sewer and
storm water budgets and will be presented to the Council for approval as part of 2025 fee schedule
adoption at the December 10 Council meeting.
RESIDENTIAL IMPACTS
% Net Net Net Net Net Net
of Inc/Dec Difference Inc/Dec Difference Inc/Dec Difference
Inc/Dec Total 24 vs 25 % Change 24 vs 25 % Change 24 vs 25 % Change
+15.01+%158 2%209$ 15.6%365$ 19.0%611$ 17.7%
+10.01-15.00%111 1%172$ 12.9%307$ 16.0%514$ 14.9%
+5.01-10.00%2,518 26%99$ 7.4%191$ 9.9%321$ 9.3%
+0.01-5.00%5,654 58%25$ 1.9%75$ 3.9%127$ 3.7%
No Change 157 2%(11)$ -0.8%17$ 0.9%31$ 0.9%
-0.01-5.00%1,106 11%(48)$ -3.6%(41)$ -2.1%(66)$ -1.9%
-5.01 - 10.00%2 0%(121)$ -9.1%(157)$ -8.2%(259)$ -7.5%
-10.00 - 15.00%0 0%(194)$ -14.6%(273)$ -14.2%(453)$ -13.1%
-15.01% +7 0%(231)$ -17.3%(331)$ -17.2%(549)$ -15.9%
9,713 100%
% EMV Value Range
# of
affected
Properties
Median $433,600 $600,000 $1,000,000
Item 7A
Page | 9
The council directed staff to continue to plan for the 10-year projects identified in the pavement
management plan to ensure that roads are maintained at the appropriate point in their life cycle.
The average annual pavement management funding level needed beginning in 2025 is $8M. This
includes the Water/Sewer/Stormwater average annual replacement funding needs of $3M.
Funding for utility funds is achieved through rates charged and/or debt issuance. Council directed
staff to adjust rates in the Sewer and Stormwater funds to eliminate the need for $4.6M of Sewer
Fund debt and $4.8M of Stormwater Fund debt over the 10-year planning period. To achieve this,
the Utility Financial Management Plans of the 2025-2029 CIP includes rate increases as follows:
• Water: 3%
• Sewer-Combined City & MCES: 10.1%
• Stormwater: 30%
The increase in stormwater fees is also due to a decision in 2021 to add storm sewer replacement
costs on reconstruction projects to the stormwater utility fund, previously these were part of the
general levy and assessment cost.
MCES Sewer Rate:
The Metropolitan Council Environmental Services’ (MCES) annual operating budget plans for the
resources necessary to support its two core functions: wastewater collection and treatment, and
water resource planning. The MCES sets the rates based on the City’s actual flow from 2023 (two
years prior historical) as a proportion of the total regional flow MCES processes multiplied by the
regional charge for the next year (2025). Based on the MCES municipal wastewater charges
approved by the Met Council in August, staff recommend a 2.5% increase in the MCES rate
charged on sewer consumption for 2025.
For a medium water user, the impact of the 2025 rate changes is summarized below:
The bimonthly 2024 rate increase impact on high, medium, and low volume water users is shown
in the table below.
Item 7A
Page | 10
Budget Metrics and Base tax levy considerations:
The following chart provides base considerations for establishing the 2025 tax levy based on
factors that impact the Prior Lake community:
* Used April YTD wage growth of 4.7% instead of inflation rate of 3.3% as 71% of city budget is personnel
costs. The growth of wages surpassed that of inflation for the first time since March 2021 in February of
2023.
One of the key metrics the City Council targets during the budget process is to “maintain a level
of property taxes on a per household basis which takes into account the cost of inflation and
community growth.”
As mentioned above, the proposed tax levy change is 6.09%.
The following chart illustrates the total property tax levy on a per household basis.
Growth (New Construction) 1.3%
Wage Growth * 4.7%
Debt Service 0%
Joint prosecution (unfunded mandate) 1.0%
Total 7.0%
Item 7A
Page | 11
The increase in the property tax levy per household is primarily due to the implementation of full-
time firefighter staffing in 2023 and 2024 and wage inflation above the CPI.
Another key metric the City Council targets is to “maintain a level of General Fund operational
expenditures on a per household basis which considers the cost of inflation and community
growth.”
The following chart illustrates General Fund operating expenditures on a per household basis
from 2016 to the preliminary 2025 budget:
As reflected in the chart above, the proposed 2025 operating expenditures per household
continues to be less than the level which reflects the cost of inflation and growth.
Item 7A
Page | 12
ALTERNATIVES:
1. Conduct the public hearing and approve a resolution adopting final budgets and setting
levies as set forth in the resolution.
2. Approve the resolutions modified to adjust certain expenditures and the programs they
support.
ATTACHMENTS:
1. Resolution 1 - Consider Approval of a Resolution Approving Final 2025 City Budgets and
Certifying Final 2025 City of Prior Lake Property Tax Levy to Scott County Department of
Taxation
2. Resolution 2 - Consider Approval of a Resolution Approving Final 2025 Economic
Development Authority Budget and Certifying Final 2025 Economic Development
Authority Property Tax Levy to Scott County Department of Taxation
3. Budget Overview
4. Components of 2025 Proposed Tax Levy Change
5. Revenue and Expenditure Detail
4646 Dakota Street SE
Prior Lake, MN 55372
RESOLUTION 24-
A RESOLUTION ADOPTING 2025 CITY BUDGETS AND CERTIFYING
2025 CITY OF PRIOR LAKE PROPERTY TAX LEVY
TO SCOTT COUNTY DEPARTMENT OF TAXATION
Motion By: Second By:
WHEREAS, State statute requires that the Prior Lake City Council certify a property tax levy
to the Scott County Department of Taxation; and
WHEREAS, final budget amounts for the City of Prior Lake for calendar year 2025 are
estimated as follows; and
General Fund $ 22,168,668
Debt Service Funds 5,185,248
Cable Fund 3,700
Capital Park Fund 2,505,600
Revolving Equipment Fund 1,074,200
Revolving Park Equipment Fund 2,060,000
Permanent Improvement Revolving Fund 369,736
Facilities Management Fund 787,175
Water Fund 5,847,906
Sewer Fund 5,179,585
Water Quality Fund 2,334,004
Total $ 47,515,822
WHEREAS,
the property tax levy for the City of Prior Lake for payable year 2025 is as follows;
and
General Purposes $ 14,848,732
Revolving Equipment Fund 875,000
Revolving Park Equipment Fund 535,000
Permanent Improvement Revolving Fund -
Facilities Management Fund 255,000
Debt Service 3,341,678
Total $ 19,855,410
WHEREAS,
WHEREAS,
the City of Prior Lake property tax levy for the year payable 2025 of $19,855,410
represents a $1,140,120 or 6.09% increase; and
the City Council will consider the 2025 General Fund, Debt Service Funds, Cable
Fund, Capital Park Fund, Revolving Equipment Fund, Revolving Park Equipment
Fund, Permanent Improvement Revolving Fund, Facilities Management Fund and
Enterprise Fund Budgets and the Final 2025 Property Tax Levy during its regularly
scheduled council meeting at 7:00 p.m. on Tuesday December 10, 2024 at 4646
Dakota Street SE, Prior Lake with a continuation (if necessary) at 7:00 p.m. on
December 26, 2024.
M:\1- Deputy Clerk- Admin Assistant\Council Meeting Printing Folder\Manually Compiling Folder\Attachment 1 Resolution 1 - Consider Approval of a Resolution
Approving Final 2025 City Budgets and Property Tax Levy.docx 2
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 tax levy be distributed upon the taxable property in said City for the following purposes
in payable 2025:
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 by the Prior Lake City Council this 10th day of December 2024.
VOTE Briggs Braid Burkart Churchill Lake
Aye ☐ ☐ ☐ ☐ ☐
Nay ☐ ☐ ☐ ☐ ☐
Abstain ☐ ☐ ☐ ☐ ☐
Absent ☐ ☐ ☐ ☐ ☐
______________________________
Jason Wedel, City Manager
Purpose Amount Amount
* General City Purposes 14,848,732
* Revolving Equipment Fund 875,000
* Revolving Park Equipment Fund (Park Equipment & Trail
Replacement)
535,000
* Permanent Improvement Revolving Fund (Street Overlay) -
* Facilities Management Fund 255,000
Debt Service:
* F410 Revolving Equipment Fund Tax Levy in Advance 150,000
* F562-Guaranteed Energy Savings Program 110,305
* F563-G.O. Imp Bonds 2015B (150th/13) 610,359
* F565-G.O. Imp Bonds 2016A (Manitou) 68,401
* F566-G.O. Imp Bonds 2016A (150th/13) 38,325
* F568-G.O. Imp Bonds 2017A (Cates, Balsam, Franklin, Sycamore) 264,529
* F570-G.O. Imp Bonds 2018A (Equip, CIP, Imp, Street Recon) 479,829
*
*
*
*
F572-G.O. Imp Bonds 2019A (Street and Capital Improvements)
F574-G.O. Imp Bonds 2021A (Street, Equipment, Refunding)
F575-G.O. Imp Bonds 2021B (Refunding)
F576-G.O. Imp Bonds 2022A (Street and Capital Improvements)
206,157
267,229
722,138
161,918
** F318-Fire Station #2 Referendum Bonds ‘06 262,488
Total Debt Service 3,341,678
Total $ 19,855,410
4646 Dakota Street SE
Prior Lake, MN 55372
RESOLUTION 24-
A RESOLUTION ADOPTING 2025 ECONOMIC DEVELOPMENT AUTHORITY BUDGET AND
CERTIFYING 2025 ECONOMIC DEVELOPMENT AUTHORITY PROPERTY TAX LEVY TO
SCOTT COUNTY DEPARTMENT OF TAXATION
Motion By: Second By:
WHEREAS, State statute requires the Prior Lake City Council to certify a 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 2025 has been
determined to be approximately $1,034,000; and
WHEREAS, the Prior Lake EDA, at its regularly scheduled meeting of August 26, 2024,
authorized a 2024 tax levy for economic development purposes in the amount
of $405,000 and a 2025 budget of $724,838.
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 tax levy of $405,000 and budget of $724,838 are approved for payable year 2025.
3. That the Economic Development Authority tax levy be distributed upon the taxable property in
said City for the purposes of economic development in payable 2025.
Passed and adopted by the Prior Lake City Council this 10th day of December 2024
VOTE Briggs Braid Burkart Churchill Lake
Aye ☐ ☐ ☐ ☐ ☐
Nay ☐ ☐ ☐ ☐ ☐
Abstain ☐ ☐ ☐ ☐ ☐
Absent ☐ ☐ ☐ ☐ ☐
______________________________
Jason Wedel, City Manager
City of Prior Lake Council Meeting 12.10.2024
2025 Budget Attachment 3
Budgeted Funds
Debt Capital Revolving Revolving Park Permanent Facilities Total Total
General Service Cable Park Equipment Equipment Improvement Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted
Fund Funds Fund Fund Fund Fund Revolving Fund Fund Funds Fund Fund Fund Funds Funds
Revenues / Sources
Property Taxes
Levy - Tax Capacity 14,848,732$ -$ -$ -$ 875,000$ 535,000$ -$ 255,000$ 405,000$ 16,918,732$ -$ -$ -$ -$ 16,918,732
Levy - Tax Capacity for Debt Service 2,929,190$ 150,000$ 3,079,190 3,079,190
Levy - Market Value 262,488 - - - - - - 262,488 - - - - 262,488
MVHC Aid - - - - - - - - - - - - -
Special Assessments 4,000 569,714 - - - 298,642 - - 872,356 - - - - 872,356
Licenses & Permits 550,842 - - - - - - 550,842 - - - - 550,842
Fines & Forfeits 108,000 - - - - - - 108,000 - - - - 108,000
Intergovernmental 3,606,584 - - 1,000,000 - - 47,000 - 4,653,584 - - - - 4,653,584
Charges for Services 1,795,722 - 17,000 332,000 - - - 24,588 2,169,310 5,935,035 5,581,444 2,002,272 13,518,751 15,688,061
Other Revenues 377,300 77,100 - 43,800 20,400 32,500 48,300 35,800 9,800 645,000 196,500 106,400 69,300 372,200 1,017,200
Bond Proceeds - - - - 1,030,000 - 515,000 - 1,545,000 - .- 1,545,000
Lease Proceeds - - - - - - - - - - - - - - -
Transfers From Other Funds - -
General Fund - 262,488 - - - - - - - 262,488 - - - - 262,488
Debt Service Funds - - - - - - - - - - - - - -
Water Fund 251,000 624,750 - - 92,333 - - - - 968,083 - - - - 968,083
Sewer Fund 249,000 - - - 92,333 - - - - 341,333 - - - - 341,333
Water Quality Fund 115,000 - - - 157,500 - - - - 272,500 - - - - 272,500 Trunk Reserve Fund - - - - - - - - - - - - - - -
TIF Fund - - - - - - - - - - - - - - -
PIR Fund - 369,736 - - - - - - - 369,736 - - - - 369,736
Facilities Management Fund - - - - - - - - - - - - - - -
Capital Park Fund - - - - - - - - - - - - - - -
Construction Fund 300,000 300,000 - - - - 300,000
Police Forfeiture Fund - - - - - -
Public Safety Special Revenue Fund - - - - - - - - - -$ -$ -$ -
Total Revenues / Sources 22,168,668$ 4,832,978$ 17,000$ 1,375,800$ 1,387,566$ 1,597,500$ 646,942$ 852,800$ 439,388$ 33,318,642$ 6,131,535$ 5,687,844$ 2,071,572$ 13,890,951$ 47,209,593$
Expenditures / Uses
Employee Services 15,883,129$ -$ -$ -$ -$ -$ -$ -$ 167,888$ 16,051,017$ 1,331,210$ 801,887$ 412,189$ 2,545,286$ 18,596,303$
Current Expenditures 5,985,551 - 3,700 5,600 - 60,000 - - 171,950 6,226,801 2,381,063 2,642,815 387,685 5,411,563 11,638,364
Capital Outlay 37,500 - - - - 50,000 - - 385,000 472,500 595,000 884,000 - 1,479,000 1,951,500
Capital Improvements - - - 2,500,000 1,074,200 1,030,000 - 787,175 - 5,391,375 382,500 279,500 545,000 1,207,000 6,598,375
Subtotal 21,906,180$ -$ 3,700$ 2,505,600$ 1,074,200$ 1,140,000$ -$ 787,175$ 724,838$ 28,141,693$ 4,689,773$ 4,608,202$ 1,344,874$ 10,642,849$ 38,784,542$
Transfers To Other Funds
General Fund -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 251,000$ 249,000$ 115,000$ 615,000$ 615,000$
Construction Fund - - - - - 920,000 - - - 920,000 25,800 65,800 629,800 721,400 1,641,400
Equipment Fund - - - - - - - - - - 92,333 92,333 157,500 342,166 342,166
Park Equipment Fund - - - - - - - - - - - - - - -
Debt Service Funds 262,488 - - - - 369,736 - - 632,224 624,750 - - 624,750 1,256,974
PIR Fund - - - - - - - - - - - - - - -
Facilities Management Fund - - - - - - - - - - - - - - -
EDA Fund - - - - - - - - - - - - - - -
Severance Compensation Fund - - - - - - - - - - - - - - -
Contingency - - - - - - - - - - - - - - -
Debt Service - 5,185,248 - - - - - - - 5,185,248 164,250 164,250 86,830 415,330 5,600,578
Subtotal 262,488$ 5,185,248$ -$ -$ -$ 920,000$ 369,736$ -$ -$ 6,737,472$ 1,158,133$ 571,383$ 989,130$ 2,718,646$ 9,456,118$
Total Expenditures / Uses 22,168,668$ 5,185,248$ 3,700$ 2,505,600$ 1,074,200$ 2,060,000$ 369,736$ 787,175$ 724,838$ 34,879,165$ 5,847,906$ 5,179,585$ 2,334,004$ 13,361,495$ 48,240,660$
Change in Fund Balance -$ (352,270)$ 13,300$ (1,129,800)$ 313,366$ (462,500)$ 277,206$ 65,625$ (285,450)$ (1,560,523)$ 283,629$ 508,259$ (262,432)$ 529,456$ (1,031,067)$
2025 City Property Tax Levy Comparison Council Meeting 12.10.2024Attachment 1
Change 24 - 25
Property Taxes 2024 2025 Amount Percent
Levy - Tax Capacity
General Fund - Operating 13,798,778$ 14,848,732$ 1,049,954$ 7.6%
Debt Service Funds 3,203,024 3,079,190 (123,834) -3.9%
Revolving Equipment Fund 800,000 875,000 75,000 9.4%
Revolving Park Equipment Fund 460,000 535,000 75,000 16.3%
Permanent Improvement Revolving Fu - - - n/a
Facilities Management Fund 205,000 255,000 50,000 24.4%
18,466,802 19,592,922 1,126,120 6.1%
Levy - Market Value - General Fund 248,488 262,488 14,000 5.6%
Total City Levy 18,715,290$ 19,855,410$ 1,140,120$ 6.09%
2025 EDA Property Tax Levy Comparison
Change 24 - 25
Property Taxes 2024 2025 Amount Percent
Total Economic Dev Authority Levy 390,000 405,000 15,000 3.8%
2025 Budget Expenditure Comparisons (2024 Original Budgets)
Capital Revolving Revolving Park Permanent Facilities Total Total
General Debt Service Cable Park Equipment Equipment Improvement Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted
Fund Funds Fund Fund Fund Fund Revolving Fund Fund Funds Fund Fund Fund Funds Funds
2025 Total Expenditures / Uses 22,168,668$ 5,185,248$ 3,700$ 2,505,600$ 1,074,200$ 2,060,000$ 369,736$ 787,175$ 724,838$ 34,879,165$ 5,847,906$ 5,179,585$ 2,334,004$ 13,361,495$ 48,240,660$
2024 Total Expenditures / Uses 21,046,603$ 5,218,943$ 6,000$ 305,000$ 864,200$ 65,000$ 6,664,590$ 866,700$ 649,834$ 35,686,870$ 6,104,965$ 5,920,801$ 2,496,100$ 14,521,866$ 50,208,736$
Change 2024 to 2025 ($)1,122,065$ (33,695)$ (2,300)$ 2,200,600$ 210,000$ 1,995,000$ (6,294,854)$ (79,525)$ 75,004$ (807,705)$ (257,059)$ (741,216)$ (162,096)$ (1,160,371)$ (1,968,076)$
Change 2024 to 2025 (%)5.33%-0.65%-38.33%721.51%24.30%3069.23%-94.45%-9.18%11.54%-2.26%-4.21%-12.52%-6.49%-7.99%-3.92%
2025 Budget Expenditure Comparisons (2024 Amended Budgets)
Capital Revolving Revolving Park Permanent Facilities Total TotalGeneral Debt Service Cable Park Equipment Equipment Improvement Management EDA Governmental Water Sewer Water Quality Enterprise BudgetedFundFundsFundFundFundFund Revolving Fund Fund Funds Fund Fund Fund Funds Funds
2025 Total Expenditures / Uses 22,168,668$ 5,185,248$ 3,700$ 2,505,600$ 1,074,200$ 2,060,000$ 369,736$ 787,175$ 724,838$ 34,879,165$ 5,847,906$ 5,179,585$ 2,334,004$ 13,361,495$ 48,240,660$
2024 Total Expenditures / Uses 21,301,943$ 5,173,943$ 6,000$ 305,000$ 1,868,700$ 65,000$ 6,664,590$ 862,100$ 649,834$ 36,897,110$ 4,737,070$ 5,832,696$ 2,496,100$ 13,065,866$ 49,962,976$
Change 2024 to 2025 ($)866,725$ 11,305$ (2,300)$ 2,200,600$ (794,500)$ 1,995,000$ (6,294,854)$ (74,925)$ 75,004$ (2,017,945)$ 1,110,836$ (653,111)$ (162,096)$ 295,629$ (1,722,316)$
Change 2024 to 2025 (%)4.07%0.22%-38.33%721.51%-42.52%3069.23%-94.45%-8.69%11.54%-5.47%23.45%-11.20%-6.49%2.26%-3.45%
1
2025 Proposed Tax Levy Components
Attachment 3
LEVY CHANGE – 6.09%
Personnel Adds: 1.6%
Personnel Adds - $302,000 The city’s current full-time equivalent (FTE) headcount is 118.65. It is proposed to increase by 2.2 FTE to 120.85 in
2025. The 2025 budget includes new funding of $302k for a new Fire Marshal position, the Assistant Finance
Director transitioning to a full-time position, and levy impact of the 2024 new Police Officer that was funded with
reserves in the prior year. (The levy impact for the 2024 officer position in 2025 is $149k.).
The budget also includes new funding for a Public Works Supervisor, which is a utility position. This position has
been planned for and will be funded from the city’s utility enterprise funds.
Capital Improvement Program (CIP) Tax Levy Components – 1.1%
Equipment Replacement funding - $75,000 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 $1.6M. 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 2025 is
$875k. Since the proposed levy increase is gradual, bonding may be required for the plan to meet our funding
needs.
Park Equipment Replacement funding -$75,000 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.
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. 2025 capital projects include projects at the
Police station, Library & Club Prior, Fire Station #1 and City Hall.
Mandatory Items – 3.3%
STAFFING
Wage/COLA and Benefits - $665,000
The budget includes a proposed cost of living adjustment, step increases, city payroll taxes and health/dental
insurance premium contribution increase. Labor agreements were finalized for LELS officer and sergeant unions.
The AFSCME union negotiations will be held in December
CURRENT EXPENDITURES
Professional Services - $224,000 This includes rate changes for property, general liability and auto based on LMCIT guidance. It includes increases in
professional service costs for the city’s assessment contract with Scott County ($18k). This also includes increases
in general professional services for compensation study, park improvements consultant and IT services, increase in
engineering professional services including the TH21 corridor study and increase in legal budget. New this year is
county court fines paid to Scott County (passthrough). This is an Office of the State Auditor (OSA) required a change
in accounting to recording the revenue and offsetting/passthrough expenditure. Previously recorded all activity
2
through Due to Other Governments liability account. There is no tax levy impact as the revenue and offsetting
expenditure net to zero. The revenue is recorded below in non-tax revenue shortfall.
Supplies – ($17,000) This includes savings of $34k for fuel and $13k for small equipment partially offset by $30k increase in operating
supplies, all repairs & maintenance supplies, etc.
Maintenance Agreements – ($139,000)
Reduction in funding for maintenance agreements including general, building and equipment maintenance due to
reduced street and park maintenance funding in 2025 compared to 2024 budget which included carryover projects.
Other Services and Charges – ($21,000) Increases for Police range training supplies ($7k), software service contracts for the police camera and video storage
technology ($20k), and memberships and subscriptions for the Fire department scheduling system ($15k).
Capital Outlay – ($162,000) 2025 costs are estimated to be $162k less than the prior year. 2024 included replacement of Fire Station #1 and
City Hall network switch and City Hall server.
Non-Tax Revenue Shortfall – ($58,000) Revenue from residential building permits/fees budget is $108k less than the 2024 budget. The estimate for new
construction for 2025 is 80 units which is less than the 2024 budget of 85 units (single and multifamily). There is
also a reduction of transfers-in as a funding source and a reduction in street project admin/engineering fees
based on the proposed projects.
There are several non-tax revenue items that will be increasing: $200k increase in SMSC police aid based on the
proposed 3-year local government aid (LGA) agreement with the SMSC. The new agreement is for $1.4M per year
for the years 2025-2027. $97k increase in interest earnings, reflecting anticipated earnings on investments; $20k
increase in police and parks contracted services; and $10k increase for recreation program revenue for added
programs and to fund program expenditures.
OTHER
Other Items – $146,000
• $254k increase in tax levy in 2025 due to less use of reserves as compared to the 2024 budget. We need
to levy on-going expenditures that were funded with reserves in the prior year.
• $123k reduction in debt service. Projects were timed to minimize a debt levy increase while the city
implemented the full-time fire staffing model plus several facilities’ capital projects were pushed to future
years.
GENERAL FUND RESERVE
Net planned use of reserves - $0
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 (AAA 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 2024 use of reserves is comprised of the following items:
• $255,000 for General Fund budget amendments mainly due to maintenance work not completed in 2023
due to staffing transitions, and vehicles and equipment delayed with supply chain issues
The total 2025 net use of reserves is $0. Over the next several years, the city may need to levy to maintain a reserve
balance of 40%-50% of the subsequent year’s expenditures.
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Fund 101 - GENERAL FUND
TAXES
31010.00 Current Property Taxes - General Purpos 11,013,517 13,029,707 13,029,707 13,832,904 803,197 6.16
31020.00 Delinquent Property Taxes - General Purp 36,842
31040.00 Fiscal Disparities 1,068,524 1,017,559 1,017,559 1,278,316 260,757 25.63
33423.00 Market Value Credit Aid 456
TAXES 12,119,339 14,047,266 14,047,266 15,111,220 1,063,954 7.57
FRANCHISE TAXES
31810.00 Franchise Taxes 557,579 559,000 559,000 555,000 (4,000) (0.72)
FRANCHISE TAXES 557,579 559,000 559,000 555,000 (4,000) (0.72)
INTERGOVERNMENTAL
33160.10 Fed Aids/Grants - Operating Grants
33160.11 Fed Aids/Grants - Operating Police 3,425
33401.00 Local Government Aid
33416.01 State Aid - Police Train 30,306 30,000 30,000 30,000
33416.02 State Police Aid-Ins Prem 317,608 299,000 299,000 318,000 19,000 6.35
33417.00 State Aid - Fire Training 32,008 20,000 20,000 (20,000) (100.00)
33418.00 State Road & Bridge Aid 417,468 467,000 467,000 476,340 9,340 2.00
33420.00 State Fire Aid-Ins. Prem.334,993 299,835 299,835 348,527 48,692 16.24
33422.10 State Aids/Grants - Operating Grants
33422.11 State Aids/Grants - Operating Police 13,047 3,500 3,500 (3,500) (100.00)
33610.10 County-City Aids/Grants - Operating Gran 2,989
33610.11 County-City Aids/Grants - Operating Poli 5,557
33620.00 Township Fire & Resc Aid 750,179 959,522 959,522 961,430 1,908 0.20
33621.00 Liaison Aid 69,775 69,775 72,287 2,512 3.60
33630.00 Metro Council Grants
33631.00 Payment in Lieu of Taxes 1,100,000 1,200,000 1,200,000 1,400,000
33700.10 Miscellaneous Grants - Operating Grants
33700.11 Miscellaneous Grants - Operating Police
33700.23 Miscellaneous Grants - Capital Parks
INTERGOVERNMENTAL 3,007,580 3,348,632 3,348,632 3,606,584 257,952 7.70
CHARGES FOR SERVICES
34103.00 Zoning & Subdivision Fees 30,950 40,000 40,000 40,000
34104.00 Plan Check Fees 234,816 244,941 244,941 203,430 (41,511) (16.95)
34105.00 Sale of Maps/Publications - Reports 330 500 500 500
34107.00 Assessment Searches - Reports 400 500 500 500
34108.00 Street Chip Seal Fee-New Development 4,750
34109.00 Project Admin/Eng Fees 216,283 246,000 246,000 150,000 (96,000) (39.02)
34203.00 Accident/Warrant Reports - Reports 955 200 200 200
34304.00 PEG Access Fees
34731.00 Adult League Fees 3,931 5,000 5,000 5,000
34732.00 Recreation Program Fees - Contracted 43,024 35,000 35,000 40,000 5,000 14.29
34735.00 Recreation Program Fees - Staff Run 53,907 65,000 65,000 70,000 5,000 7.69
34735.01 Recreation Program Fees - Club Prior 9,300 12,000 12,000 12,000
34740.00 Concessions - Park Fees
34760.01 Facility Rental - Regular 50,243 48,028 48,028 66,449 18,421 38.35
34760.87 Facility Rental - Lease 15,281 15,600 15,600 (15,600) (100.00)
34761.00 Studio/Pavilion Rental 33,998 25,000 25,000 27,500 2,500 10.00
34762.00 Park Shelter Rental 93,092 20,000 20,000 20,000
34762.01 Boat Slip Rental 71,200 71,200 72,000 800 1.12
34763.13 Facility Usage Fee (not taxable)
34765.01 Tower Leases 49,776 273,183 273,183
34765.87 Tower Leases - Lease 245,895 260,082 260,082 (260,082) (100.00)
34780.00 Parking Meter Fees 27,324 30,000 30,000 30,000
34782.00 Sign Lease Fees 250
34783.00 City Contract Services 229,960 209,216 209,216 229,960 20,744 9.92
36220.16 Prof Services Fee Deposit Bldg Inspectio
CHARGES FOR SERVICES 1,344,465 1,328,267 1,328,267 1,240,722 (87,545) (6.59)
SPECIAL ASSESSMENTS
36101.00 City Assess. Collections
36102.00 County Assess. Collection 5,499 4,000 4,000 4,000
SPECIAL ASSESSMENTS 5,499 4,000 4,000 4,000
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 325,907 180,000 180,000 277,500 97,500 54.17
36210.87 Interest Earnings 65,485
36215.00 Amortization - Premium/Discount (12,966) (20,000) (20,000) (20,000)
36225.00 Unrealized Inv.Gain(Loss)166,340
36226.00 Realized Inv Gain/(Loss)
INTEREST (LOSSES) ON INVESTMENTS 544,766 160,000 160,000 257,500 97,500 60.94
MISCELLANEOUS REVENUES
36211.00 Developer Agreements 13,136 60,000 60,000 50,000 (10,000) (16.67)
36212.00 Miscellaneous Revenue 78,882 69,800 69,800 69,800
36230.00 Contributions & Donations 4,120
36230.11 Contributions - Shop with a Cop 2,000
36230.12 Contributions and Donations 2,000
36230.13 Contributions and Donations 17,105
36230.33 Contributions - Charitable Gambling
MISCELLANEOUS REVENUES 117,243 129,800 129,800 119,800 (10,000) (7.70)
SALE OF ASSETS
39102.00 Sale of Property 5,672
SALE OF ASSETS 5,672
TRANSFERS IN
39203.00 Transfer from Other Funds 555,000 852,400 852,400 615,000 (237,400) (27.85)
TRANSFERS IN 555,000 852,400 852,400 615,000 (237,400) (27.85)
DEBT ISSUED
39310.00 G.O. Bond Proceeds
DEBT ISSUED
LICENSES AND PERMITS
32100.00 Business Licenses 1,050 1,050 1,050 2,000 950 90.48
32110.00 Liquor Licenses 82,179 80,470 80,470 80,470
32120.00 Cannabis Fee 4,200
32160.00 Refuse Haulers 5,035 5,000 5,000 5,900 900 18.00
32170.00 Outdoor Concert Permits
32175.00 Public Private Gathering Permit 240
32180.00 Cigarette Licenses 2,295 2,295 2,295 2,250 (45) (1.96)
32190.00 Community Event Application 2,230 5,000 5,000 2,500 (2,500) (50.00)
32210.00 Building Permits 490,557 376,822 376,822 312,962 (63,860) (16.95)
32211.00 Retainage Forfeiture 2,688
32215.00 Mechanical Permits 51,846 79,548 79,548 78,120 (1,428) (1.80)
32230.00 Plumbing Permits 41,756 56,702 56,702 55,620 (1,082) (1.91)
32231.00 Sewer/Water Inspection 3,652 4,916 4,916 4,520 (396) (8.06)
32232.00 Plumbing Registrations
32240.00 Animal Licenses
32260.00 Burning Permits 4,960 4,000 4,000 5,000 1,000 25.00
32270.00 Short-term Rental Fee 2,255 1,435 1,435 1,500 65 4.53
LICENSES AND PERMITS 694,943 617,238 617,238 550,842 (66,396) (10.76)
FINES AND FORFEITURES
35101.00 County Court Fines 108,000 108,000
35104.00 Prosecution Restitution 2,895
FINES AND FORFEITURES 2,895 108,000 108,000
ESTIMATED REVENUES - FUND 101 18,954,981 21,046,603 21,046,603 22,168,668 1,122,065 5.33
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
DEBT SERVICE FUNDS
TAXES
31015.00 Current Property Taxes - Debt Service 3,113,618 3,203,024 3,203,024 2,929,190 (273,834) (8.55)
TAXES 3,113,618 3,203,024 3,203,024 2,929,190 (273,834) (8.55)
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 95,729 52,900 52,900 77,100 24,200 45.75
36225.00 Unrealized Inv.Gain(Loss)41,114
INTEREST (LOSSES) ON INVESTMENTS 136,843 52,900 52,900 77,100 24,200 45.75
DEBT ISSUED
39310.00 G.O. Bond Proceeds
DEBT ISSUED
OTHER FINANCING SOURCES
39315.00 Projects - Bond Premium
OTHER FINANCING SOURCES
TRANSFERS IN
39203.00 Transfer from Other Funds 1,134,163 1,010,990 965,990 1,256,974 290,984 30.12
TRANSFERS IN 1,134,163 1,010,990 965,990 1,256,974 290,984 30.12
SPECIAL ASSESSMENTS
36101.00 City Assess. Collections 325,203
36102.00 County Assess. Collection 405,269 621,742 621,742 569,714 (52,028) (8.37)
SPECIAL ASSESSMENTS 730,472 621,742 621,742 569,714 (52,028) (8.37)
MISCELLANEOUS REVENUES
36212.00 Miscellaneous Revenue
MISCELLANEOUS REVENUES
ESTIMATED REVENUES - DEBT SERVICE FUNDS 5,115,096 4,907,563 4,862,563 4,832,978 (29,585) (0.61)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
Fund 210 - CABLE FRANCHISE FUND
FRANCHISE TAXES
31810.00 Franchise Taxes
FRANCHISE TAXES
CHARGES FOR SERVICES
34304.00 PEG Access Fees 16,448 17,100 17,100 17,000 (100) (0.58)
CHARGES FOR SERVICES 16,448 17,100 17,100 17,000 (100) (0.58)
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 2,999
36225.00 Unrealized Inv.Gain(Loss)1,544
INTEREST (LOSSES) ON INVESTMENTS 4,543
ESTIMATED REVENUES - FUND 210 20,991 17,100 17,100 17,000 100 0.58
Fund 225 - CAPITAL PARK FUND
INTERGOVERNMENTAL
33160.20 Fed Aids/Grants - Capital Grants 1,000,000 1,000,000
33700.20 Miscellaneous Grants - Capital Grants
INTERGOVERNMENTAL 1,000,000 1,000,000
CHARGES FOR SERVICES
34760.01 Facility Rental - Regular 32,000 32,000
34760.87 Facility Rental - Lease 23,967 24,000 24,000 (24,000) (100.00)
34791.00 Dedication Fees 98,937 300,000 300,000 300,000
CHARGES FOR SERVICES 122,904 324,000 324,000 332,000 8,000 2.47
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 54,821 30,600 30,600 43,800 13,200 43.14
36210.87 Interest Earnings (711)
36225.00 Unrealized Inv.Gain(Loss)26,577
INTEREST (LOSSES) ON INVESTMENTS 80,687 30,600 30,600 43,800 13,200 43.14
MISCELLANEOUS REVENUES
36230.00 Contributions & Donations 14,300
MISCELLANEOUS REVENUES 14,300
ESTIMATED REVENUES - FUND 225 217,891 354,600 354,600 1,375,800 (1,021,200) (287.99)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
Fund 240 - EDA SPECIAL REVENUE FUND
TAXES
31010.00 Current Property Taxes - General Purpos 342,910 364,000 364,000 382,506 18,506 5.08
31040.00 Fiscal Disparities 26,122 26,000 26,000 22,494 (3,506) (13.48)
33423.00 Market Value Credit Aid
TAXES 369,032 390,000 390,000 405,000 15,000 3.85
INTERGOVERNMENTAL
33610.14 County-City Aids/Grants - Operating EDA
INTERGOVERNMENTAL
CHARGES FOR SERVICES
34111.00 Administrative Charges
34760.02 Facility Rental - EDA 24,588 24,588 24,588 24,588
CHARGES FOR SERVICES 24,588 24,588 24,588 24,588
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 11,221 3,700 3,700 9,800 6,100 164.86
36225.00 Unrealized Inv.Gain(Loss)6,846
36226.00 Realized Inv Gain/(Loss)
INTEREST (LOSSES) ON INVESTMENTS 18,067 3,700 3,700 9,800 6,100 164.86
MISCELLANEOUS REVENUES
36230.00 Contributions & Donations
MISCELLANEOUS REVENUES
TRANSFERS IN
39203.00 Transfer from Other Funds
TRANSFERS IN
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS
37901.00 Contribution (Other Fund)
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS
ESTIMATED REVENUES - FUND 240 411,687 418,288 418,288 439,388 (21,100) (5.04)
Fund 410 - REVOLVING EQUIPMENT FUND
TAXES
31010.00 Current Property Taxes - General Purpos 747,710 800,000 800,000 875,000 75,000 9.38
31015.00 Current Property Taxes - Debt Service 150,000 150,000
TAXES 747,710 800,000 800,000 1,025,000 225,000 28.13
INTERGOVERNMENTAL
33422.10 State Aids/Grants - Operating Grants
33633.20 Watershed Dist Grants/Aid-Capital Grants
INTERGOVERNMENTAL
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 26,450 14,500 14,500 20,400 5,900 40.69
36225.00 Unrealized Inv.Gain(Loss)15,132
INTEREST (LOSSES) ON INVESTMENTS 41,582 14,500 14,500 20,400 5,900 40.69
MISCELLANEOUS REVENUES
39104.00 Forfeiture Property Sales
MISCELLANEOUS REVENUES
SALE OF ASSETS
39102.00 Sale of Property 122,667
SALE OF ASSETS 122,667
TRANSFERS IN
39203.00 Transfer from Other Funds 217,500 400,000 342,166 (57,834) (14.46)
TRANSFERS IN 217,500 400,000 342,166 (57,834) (14.46)
DEBT ISSUED
39310.00 G.O. Bond Proceeds
DEBT ISSUED
ESTIMATED REVENUES - FUND 410 1,129,459 814,500 1,214,500 1,387,566 (173,066) (14.25)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
Fund 430 - REVOLVING PARK EQUIP FUND
TAXES
31010.00 Current Property Taxes - General Purpos 439,181 460,000 460,000 535,000 75,000 16.30
TAXES 439,181 460,000 460,000 535,000 75,000 16.30
INTERGOVERNMENTAL
33700.20 Miscellaneous Grants - Capital Grants
INTERGOVERNMENTAL
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 48,942 25,100 25,100 32,500 7,400 29.48
36225.00 Unrealized Inv.Gain(Loss)14,833
INTEREST (LOSSES) ON INVESTMENTS 63,775 25,100 25,100 32,500 7,400 29.48
MISCELLANEOUS REVENUES
36212.00 Miscellaneous Revenue
36230.00 Contributions & Donations 185,000
MISCELLANEOUS REVENUES 185,000
TRANSFERS IN
39203.00 Transfer from Other Funds
TRANSFERS IN
DEBT ISSUED
39310.00 G.O. Bond Proceeds 1,030,000 1,030,000
DEBT ISSUED 1,030,000 1,030,000
ESTIMATED REVENUES - FUND 430 687,956 485,100 485,100 1,597,500 (1,112,400) (229.31)
Fund 440 - FACILITIES MANAGEMENT FUND
TAXES
31010.00 Current Property Taxes - General Purpos 154,264 205,000 205,000 255,000 50,000 24.39
TAXES 154,264 205,000 205,000 255,000 50,000 24.39
INTERGOVERNMENTAL
33160.00 Fed Aids/Grants
33620.00 Township Fire & Resc Aid
33700.10 Miscellaneous Grants - Operating Grants 47,000 47,000
INTERGOVERNMENTAL 47,000 47,000
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 44,860 25,200 25,200 35,800 10,600 42.06
36225.00 Unrealized Inv.Gain(Loss)21,648
INTEREST (LOSSES) ON INVESTMENTS 66,508 25,200 25,200 35,800 10,600 42.06
TRANSFERS IN
39203.00 Transfer from Other Funds 24,000 24,000 (24,000) (100.00)
TRANSFERS IN 24,000 24,000 (24,000) (100.00)
DEBT ISSUED
39310.00 G.O. Bond Proceeds 1,100,000 1,100,000 515,000 (585,000) (53.18)
DEBT ISSUED 1,100,000 1,100,000 515,000 (585,000) (53.18)
ESTIMATED REVENUES - FUND 440 220,772 1,354,200 1,354,200 852,800 501,400 37.03
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
Fund 450 - PERMANENT IMPROVEMENT REVOLVING FUND
TAXES
31010.00 Current Property Taxes - General Purpos
TAXES
FRANCHISE TAXES
31810.00 Franchise Taxes 1,079,097 1,080,000 1,080,000 (1,080,000) (100.00)
FRANCHISE TAXES 1,079,097 1,080,000 1,080,000 (1,080,000) (100.00)
SPECIAL ASSESSMENTS
36101.00 City Assess. Collections 5,064
36102.00 County Assess. Collection 81,809 580,666 580,666 298,642 (282,024) (48.57)
SPECIAL ASSESSMENTS 86,873 580,666 580,666 298,642 (282,024) (48.57)
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 50,250 18,300 18,300 48,300 30,000 163.93
36225.00 Unrealized Inv.Gain(Loss)26,308
INTEREST (LOSSES) ON INVESTMENTS 76,558 18,300 18,300 48,300 30,000 163.93
TRANSFERS IN
39203.00 Transfer from Other Funds 1,850,000 300,000 300,000
TRANSFERS IN 1,850,000 300,000 300,000
DEBT ISSUED
39310.00 G.O. Bond Proceeds 1,696,200 1,696,200 (1,696,200) (100.00)
DEBT ISSUED 1,696,200 1,696,200 (1,696,200) (100.00)
ESTIMATED REVENUES - FUND 450 1,242,528 5,225,166 3,375,166 646,942 2,728,224 80.83
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
Fund 601 - WATER FUND
INTERGOVERNMENTAL
33160.10 Fed Aids/Grants - Operating Grants
33422.15 State Aids/Grants - Operating Public Wor 17
33422.25 State Aids/Grants - Capital Public Works
33610.10 County-City Aids/Grants - Operating Gran
INTERGOVERNMENTAL 17
SPECIAL ASSESSMENTS
36102.00 County Assess. Collection 3,714
SPECIAL ASSESSMENTS 3,714
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 232,414 117,300 117,300 196,500 79,200 67.52
36225.00 Unrealized Inv.Gain(Loss)125,962
INTEREST (LOSSES) ON INVESTMENTS 358,376 117,300 117,300 196,500 79,200 67.52
MISCELLANEOUS REVENUES
36212.00 Miscellaneous Revenue 18,374
37185.00 AMRS Brass Recycling
37190.00 Miscellaneous Revenue Adj
MISCELLANEOUS REVENUES 18,374
SALE OF ASSETS
39102.00 Sale of Property
SALE OF ASSETS
TRANSFERS IN
39203.00 Transfer from Other Funds 163,937
TRANSFERS IN 163,937
DEBT ISSUED
39310.00 G.O. Bond Proceeds
DEBT ISSUED
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS
37901.00 Contribution (Other Fund)768,036
57901.00 Capital Contributions (Other Fund)
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS 768,036
CAPITAL CONTRIBUTIONS FROM DEVELOPERS
37902.00 Contribution (Developers)
CAPITAL CONTRIBUTIONS FROM DEVELOPERS
OTHER FINANCING SOURCES
39315.00 Projects - Bond Premium 20,488
OTHER FINANCING SOURCES 20,488
CONTRIBUTIONS AND DONATIONS
36231.00 PERA Pension Contributions 69
CONTRIBUTIONS AND DONATIONS 69
WATER CHARGES
37100.00 Utility Receipts - Water 4,672,307 4,042,024 4,042,024 4,439,648 397,624 9.84
37160.00 Penalties 10,428 20,000 20,000 10,000 (10,000) (50.00)
WATER CHARGES 4,682,735 4,062,024 4,062,024 4,449,648 387,624 9.54
CAPITAL FACILITY CHARGES
37110.00 Utility Base Fee Revenue 1,314,590 1,374,903 1,374,903 1,412,862 37,959 2.76
CAPITAL FACILITY CHARGES 1,314,590 1,374,903 1,374,903 1,412,862 37,959 2.76
METER SALES
37170.00 Water Meter Sales 52,924 79,825 79,825 56,625 (23,200) (29.06)
37175.00 Pressure Reducers 13,338 25,000 25,000 15,900 (9,100) (36.40)
37180.00 Frost Plates
METER SALES 66,262 104,825 104,825 72,525 (32,300) (30.81)
ESTIMATED REVENUES - FUND 601 7,396,598 5,659,052 5,659,052 6,131,535 (472,483) (8.35)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
Fund 602 - STORM WATER UTILITY
INTERGOVERNMENTAL
33160.10 Fed Aids/Grants - Operating Grants
33422.10 State Aids/Grants - Operating Grants 27,000
33610.20 County-City Aids/Grants - Capital Grants
33633.00 Watershed Dist Grants/Aid
INTERGOVERNMENTAL 27,000
SPECIAL ASSESSMENTS
36102.00 County Assess. Collection (3,994)
SPECIAL ASSESSMENTS (3,994)
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 81,454 41,100 41,100 69,300 28,200 68.61
36225.00 Unrealized Inv.Gain(Loss)42,864
INTEREST (LOSSES) ON INVESTMENTS 124,318 41,100 41,100 69,300 28,200 68.61
MISCELLANEOUS REVENUES
36212.00 Miscellaneous Revenue 17,414
MISCELLANEOUS REVENUES 17,414
TRANSFERS IN
39203.00 Transfer from Other Funds
TRANSFERS IN
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS
37901.00 Contribution (Other Fund)420,111
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS 420,111
CAPITAL CONTRIBUTIONS FROM DEVELOPERS
37902.00 Contribution (Developers)
CAPITAL CONTRIBUTIONS FROM DEVELOPERS
CONTRIBUTIONS AND DONATIONS
36231.00 PERA Pension Contributions 17
CONTRIBUTIONS AND DONATIONS 17
WATER CHARGES
37160.00 Penalties 1,521 4,000 4,000 1,500 (2,500) (62.50)
WATER CHARGES 1,521 4,000 4,000 1,500 (2,500) (62.50)
STORM WATER CHARGES
32250.00 Wetland Application Fee 450
37120.00 Storm Water Revenue 1,411,227 1,510,793 1,510,793 2,000,772 489,979 32.43
STORM WATER CHARGES 1,411,677 1,510,793 1,510,793 2,000,772 489,979 32.43
ESTIMATED REVENUES - FUND 602 1,998,064 1,555,893 1,555,893 2,071,572 (515,679) (33.14)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
REVENUES - DETAIL
From Amended Budget
Fund 604 - SEWER FUND
INTERGOVERNMENTAL
33160.10 Fed Aids/Grants
33422.25 State Aids/Grants - Capital Public Works
33630.20 Metro Council Grants - Capital 61,715
INTERGOVERNMENTAL 61,715
SPECIAL ASSESSMENTS
36102.00 County Assess. Collection 2,890
SPECIAL ASSESSMENTS 2,890
INTEREST (LOSSES) ON INVESTMENTS
36210.00 Interest Earnings 131,201 70,000 70,000 106,400 36,400 52.00
36225.00 Unrealized Inv.Gain(Loss)64,375
INTEREST (LOSSES) ON INVESTMENTS 195,576 70,000 70,000 106,400 36,400 52.00
MISCELLANEOUS REVENUES
36212.00 Miscellaneous Revenue 5,100
37190.00 Miscellaneous Revenue Adj
MISCELLANEOUS REVENUES 5,100
SALE OF ASSETS
39102.00 Sale of Property
SALE OF ASSETS
TRANSFERS IN
39203.00 Transfer from Other Funds 78,197
TRANSFERS IN 78,197
DEBT ISSUED
39310.00 G.O. Bond Proceeds
DEBT ISSUED
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS
37901.00 Contribution (Other Fund)541,136
CAPITAL CONTRIBUTIONS FROM OTHER FUNDS 541,136
CAPITAL CONTRIBUTIONS FROM DEVELOPERS
37902.00 Contribution (Developers)
CAPITAL CONTRIBUTIONS FROM DEVELOPERS
OTHER FINANCING SOURCES
39315.00 Projects - Bond Premium 20,488
OTHER FINANCING SOURCES 20,488
CONTRIBUTIONS AND DONATIONS
36231.00 PERA Pension Contributions 47
CONTRIBUTIONS AND DONATIONS 47
WATER CHARGES
37160.00 Penalties 5,583 5,000 5,000
WATER CHARGES 5,583 5,000 5,000
CAPITAL FACILITY CHARGES
37110.00 Utility Base Fee Revenue 1,140,769 1,195,743 1,195,743 1,311,476 115,733 9.68
CAPITAL FACILITY CHARGES 1,140,769 1,195,743 1,195,743 1,311,476 115,733 9.68
SEWER CHARGES
37102.00 Utility Receipts - Sewer 1,715,511 2,023,789 2,023,789 2,172,946 149,157 7.37
37104.00 Utility Recpt-Sewer MCES 1,827,595 2,106,431 2,106,431 2,092,022 (14,409) (0.68)
SEWER CHARGES 3,543,106 4,130,220 4,130,220 4,264,968 134,748 3.26
ESTIMATED REVENUES - FUND 604 5,594,607 5,395,963 5,395,963 5,687,844 (291,881) (5.41)
TOTAL - ALL FUNDS 42,990,630 47,234,028 45,739,028 47,209,593 1,470,565 3.22
(24,435) (0.05)
From Original Budget
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
FUND 101 - General Fund
Dept 41110.00 - MAYOR & COUNCIL
PERSONAL SERVICES
51100.04 Wages - Council 56,509 58,450 58,450 59,610 1,160 1.98
51220.03 Allowances - Council 8,100 13,000 13,000 13,000
51450.00 Social Security Contributions 543 806 806 806
51451.00 Medicare Contributions 937 1,036 1,036 1,053 17 1.64
51460.00 PERA Contributions 2,289 2,923 2,923 2,981 58 1.98
51477.00 Workers Compensation Insurance 52 212 212 218 6 2.83
PERSONAL SERVICES 68,430 76,427 76,427 77,668 1,241 1.62
CURRENT EXPENDITURES
52010.00 Office Supplies 158 300 300 300
52400.20 Small Equipment - Technology 3,770
53310.10 Training and Employee Development 6,168 6,200 6,200 6,250 50 0.81
54320.00 Miscellaneous Expense 43 300 300 300
CURRENT EXPENDITURES 10,139 6,800 6,800 6,850 50 0.74
Totals for dept 41110.00 - MAYOR & COUNCIL 78,569 83,227 83,227 84,518 1,291 1.55
Dept 41130.00 - ORDINANCE
CURRENT EXPENDITURES
53510.00 Required Notice Publication 3,719 5,000 5,000 6,000 1,000 20.00
CURRENT EXPENDITURES 3,719 5,000 5,000 6,000 1,000 20.00
Totals for dept 41130.00 - ORDINANCE 3,719 5,000 5,000 6,000 1,000 20.00
Dept 41320.00 - ADMINISTRATION
PERSONAL SERVICES
51100.01 Wages - Full Time 226,363 237,863 237,863 256,907 19,044 8.01
51100.02 Wages - Part Time 3,025
51110.01 Overtime - Full Time 3,164 3,164 3,456 292 9.23
51220.01 Allowances - Auto Allowance 6,000 6,000 6,000 6,000
51400.00 Compensated Absences 1,301 1,546 1,546 1,927 381 24.64
51450.00 Social Security Contributions 12,572 10,824 10,824 11,190 366 3.38
51451.00 Medicare Contributions 3,122 3,582 3,582 3,862 280 7.82
51460.00 PERA Contributions 16,289 17,840 17,840 19,268 1,428 8.00
51470.00 Health Insurance 25,202 27,199 27,199 24,570 (2,629) (9.67)
51472.00 Retiree HCSP Contributions 545 600 600 720 120 20.00
51473.00 Dental Insurance 628 1,080 1,080 995 (85) (7.87)
51474.00 Life Insurance 128 1,868 1,868 1,854 (14) (0.75)
51477.00 Workers Compensation Insurance 1,764 1,523 1,523 1,169 (354) (23.24)
PERSONAL SERVICES 296,939 313,089 313,089 331,918 18,829 6.01
CURRENT EXPENDITURES
52010.00 Office Supplies 11,067 9,500 9,500 10,000 500 5.26
53100.80 Professional Services - General 5,000 5,000 5,000
53210.00 Telecommunications 1,269 660 660 660
53310.10 Training and Employee Development 4,944 4,500 4,500 5,000 500 11.11
54310.00 Memberships and Subscriptions 62,761 56,875 56,875 58,303 1,428 2.51
54320.00 Miscellaneous Expense 2,846 3,500 3,500 3,000 (500) (14.29)
CURRENT EXPENDITURES 82,887 80,035 80,035 81,963 1,928 2.41
Totals for dept 41320.00 - ADMINISTRATION 379,826 393,124 393,124 413,881 20,757 5.28
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 41330.00 - BOARDS & COMMISSIONS
PERSONAL SERVICES
51100.05 Wages - Commissioners 5,100 9,800 9,800 7,200 (2,600) (26.53)
51450.00 Social Security Contributions 316 608 608 446 (162) (26.64)
51451.00 Medicare Contributions 74 142 142 104 (38) (26.76)
PERSONAL SERVICES 5,490 10,550 10,550 7,750 (2,800) (26.54)
CURRENT EXPENDITURES
53310.10 Training and Employee Development 100 200 200 200
54310.00 Memberships and Subscriptions 200 200 200
CURRENT EXPENDITURES 100 400 400 400
Totals for dept 41330.00 - BOARDS & COMMISSIONS 5,590 10,950 10,950 8,150 (2,800) (25.57)
Dept 41400.00 - CITY CLERK FUNCTIONS
PERSONAL SERVICES
51100.01 Wages - Full Time 91,841 97,301 97,301 104,467 7,166 7.36
51400.00 Compensated Absences 551 632 632 784 152 24.05
51450.00 Social Security Contributions 5,033 6,033 6,033 6,477 444 7.36
51451.00 Medicare Contributions 1,177 1,411 1,411 1,515 104 7.37
51460.00 PERA Contributions 6,888 7,298 7,298 7,835 537 7.36
51470.00 Health Insurance 15,086 16,500 16,500 17,832 1,332 8.07
51472.00 Retiree HCSP Contributions 280 360 360 420 60 16.67
51473.00 Dental Insurance 780 540 540 540
51474.00 Life Insurance 68 68 68 68
51477.00 Workers Compensation Insurance 517 517 285 (232) (44.87)
PERSONAL SERVICES 121,704 130,660 130,660 140,223 9,563 7.32
CURRENT EXPENDITURES
52010.00 Office Supplies 24 500 500 500
53310.10 Training and Employee Development 3,175 2,500 2,500 5,000 2,500 100.00
54310.00 Memberships and Subscriptions 276 329 4,329 3,229 (1,100) (25.41)
CURRENT EXPENDITURES 3,475 3,329 7,329 8,729 1,400 19.10
Totals for dept 41400.00 - CITY CLERK FUNCTIONS 125,179 133,989 137,989 148,952 10,963 7.94
Dept 41410.00 - ELECTIONS
PERSONAL SERVICES
51100.07 Wages - Election Judge 121 104,172 104,172 13,920 (90,252) (86.64)
51450.00 Social Security Contributions 6,459 6,459 863 (5,596) (86.64)
51451.00 Medicare Contributions 1,510 1,510 202 (1,308) (86.62)
51477.00 Workers Compensation Insurance 691 691 70 (621) (89.87)
PERSONAL SERVICES 121 112,832 112,832 15,055 (97,777) (86.66)
CURRENT EXPENDITURES
52050.00 Operating Supplies 62 1,500 1,500 7,500 6,000 400.00
52400.10 Small Equipment - General 24,938 4,500 4,500 1,000 (3,500) (77.78)
53310.10 Training and Employee Development 395 7,500 7,500 (7,500) (100.00)
54320.00 Miscellaneous Expense 4,000 4,000
CURRENT EXPENDITURES 25,395 13,500 13,500 12,500 (1,000) (7.41)
Totals for dept 41410.00 - ELECTIONS 25,516 126,332 126,332 27,555 (98,777) (78.19)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 41520.00 - FINANCE
PERSONAL SERVICES
51100.01 Wages - Full Time 477,010 540,563 540,563 592,585 52,022 9.62
51208.01 Sick Leave - Buy Down 16,233
51400.00 Compensated Absences 2,793 3,514 3,514 4,444 930 26.47
51450.00 Social Security Contributions 28,155 33,515 33,515 36,740 3,225 9.62
51451.00 Medicare Contributions 6,585 7,838 7,838 8,592 754 9.62
51460.00 PERA Contributions 34,916 40,542 40,542 44,444 3,902 9.62
51470.00 Health Insurance 45,919 70,470 70,470 57,498 (12,972) (18.41)
51472.00 Retiree HCSP Contributions 1,505 1,800 1,800 2,100 300 16.67
51473.00 Dental Insurance 1,012 2,479 2,479 2,362 (117) (4.72)
51474.00 Life Insurance 296 342 342 342
51477.00 Workers Compensation Insurance 3,891 3,479 3,479 2,793 (686) (19.72)
PERSONAL SERVICES 618,315 704,542 704,542 751,900 47,358 6.72
CURRENT EXPENDITURES
52010.00 Office Supplies 2,409 1,585 1,585 1,650 65 4.10
52400.10 Small Equipment - General 6,355 3,000 3,000 4,800 1,800 60.00
53100.80 Professional Services - General 19,125 4,500 4,500 4,500
53120.10 Bank Service Fees 4,158 9,000 9,000 6,000 (3,000) (33.33)
53210.00 Telecommunications 570 570 (570) (100.00)
53310.10 Training and Employee Development 2,642 4,585 10,585 4,500 (6,085) (57.49)
54020.00 Software Service Contract 6,500 7,150 7,150 11,000 3,850 53.85
54310.00 Memberships and Subscriptions 489 2,380 2,380 2,206 (174) (7.31)
54320.00 Miscellaneous Expense (335)300 300 300
CURRENT EXPENDITURES 41,343 33,070 39,070 34,956 (4,114) (10.53)
Totals for dept 41520.00 - FINANCE 659,658 737,612 743,612 786,856 43,244 5.82
Dept 41540.00 - INTERNAL AUDITING
CURRENT EXPENDITURES
53010.00 Audit Services 47,345 44,700 44,700 50,100 5,400 12.08
CURRENT EXPENDITURES 47,345 44,700 44,700 50,100 5,400 12.08
Totals for dept 41540.00 - INTERNAL AUDITING 47,345 44,700 44,700 50,100 5,400 12.08
Dept 41550.00 - ASSESSING
CURRENT EXPENDITURES
53100.50 Professional Services - Property Assessm 235,200 249,300 249,300 267,000 17,700 7.10
53100.80 Professional Services - General 3,429 9,275 9,275 4,705 (4,570) (49.27)
CURRENT EXPENDITURES 238,629 258,575 258,575 271,705 13,130 5.08
Totals for dept 41550.00 - ASSESSING 238,629 258,575 258,575 271,705 13,130 5.08
Dept 41610.00 - LEGAL
CURRENT EXPENDITURES
53020.00 Legal Services 130,244 140,000 140,000 155,000 15,000 10.71
53020.10 Legal Services - Lobbying 49,000 49,000 49,000 49,000
53030.00 Prosecution Services 50,805 78,214 78,214 65,253 (12,961) (16.57)
CURRENT EXPENDITURES 230,049 267,214 267,214 269,253 2,039 0.76
Totals for dept 41610.00 - LEGAL 230,049 267,214 267,214 269,253 2,039 0.76
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 41820.00 - HUMAN RESOURCES
PERSONAL SERVICES
51100.01 Wages - Full Time 251,247 247,131 247,131 259,847 12,716 5.15
51208.01 Sick Leave - Buy Down 8,563
51400.00 Compensated Absences 1,452 1,606 1,606 1,949 343 21.36
51450.00 Social Security Contributions 15,129 15,322 15,322 16,111 789 5.15
51451.00 Medicare Contributions 3,538 3,583 3,583 3,768 185 5.16
51460.00 PERA Contributions 18,149 18,535 18,535 19,489 954 5.15
51470.00 Health Insurance 18,918 26,985 26,985 22,918 (4,067) (15.07)
51472.00 Retiree HCSP Contributions 665 720 720 840 120 16.67
51473.00 Dental Insurance 931 970 970 911 (59) (6.08)
51474.00 Life Insurance 122 122 122 122
51477.00 Workers Compensation Insurance 1,749 1,528 1,528 1,104 (424) (27.75)
PERSONAL SERVICES 320,463 316,502 316,502 327,059 10,557 3.34
CURRENT EXPENDITURES
52010.00 Office Supplies 289 250 250 250
53100.80 Professional Services - General 42,865 17,000 17,000 42,000 25,000 147.06
53110.00 Benefits Administration Fees 5,382 8,000 8,000 8,000
53210.00 Telecommunications 1,070 1,100 1,100 480 (620) (56.36)
53310.10 Training and Employee Development 12,187 10,000 10,000 8,000 (2,000) (20.00)
54310.00 Memberships and Subscriptions 1,700 500 500 250 (250) (50.00)
54320.00 Miscellaneous Expense 11,815 11,000 11,000 12,000 1,000 9.09
CURRENT EXPENDITURES 75,308 47,850 47,850 70,980 23,130 48.34
Totals for dept 41820.00 - HUMAN RESOURCES 395,771 364,352 364,352 398,039 33,687 9.25
Dept 41830.00 - COMMUNICATIONS
PERSONAL SERVICES
51100.01 Wages - Full Time 102,666 110,541 110,541 118,680 8,139 7.36
51100.02 Wages - Part Time 2,350 3,120 3,120
51100.03 Wages - Seasonal/Temporary 3,120 3,120 (3,120) (100.00)
51400.00 Compensated Absences 616 719 719 890 171 23.78
51450.00 Social Security Contributions 6,485 7,047 7,047 7,552 505 7.17
51451.00 Medicare Contributions 1,517 1,648 1,648 1,766 118 7.16
51460.00 PERA Contributions 7,700 8,291 8,291 8,901 610 7.36
51470.00 Health Insurance 9,459 10,485 10,485 11,459 974 9.29
51472.00 Retiree HCSP Contributions 280 360 360 420 60 16.67
51473.00 Dental Insurance 588 540 540 455 (85) (15.74)
51474.00 Life Insurance 68 68 68 68
51477.00 Workers Compensation Insurance 538 603 603 332 (271) (44.94)
PERSONAL SERVICES 132,267 143,422 143,422 153,643 10,221 7.13
CURRENT EXPENDITURES
52010.00 Office Supplies 352
52200.01 Repair & Maint Supplies - General 1,000 1,000 500 (500) (50.00)
53100.80 Professional Services - General 2,230 3,000 3,000 2,500 (500) (16.67)
53210.00 Telecommunications 1,346 600 600
53520.00 Public Educational Information 2,979 7,000 7,000 4,000 (3,000) (42.86)
54010.04 Maint Agreements - Equipment 400 6,000 6,000 (6,000) (100.00)
54020.00 Software Service Contract 8,399 2,000 2,000 9,400 7,400 370.00
54310.00 Memberships and Subscriptions 461 750 750 500 (250) (33.33)
54320.00 Miscellaneous Expense 386 2,000 2,000 1,000 (1,000) (50.00)
CURRENT EXPENDITURES 16,553 21,750 21,750 18,500 (3,250) (14.94)
Totals for dept 41830.00 - COMMUNICATIONS 148,820 165,172 165,172 172,143 6,971 4.22
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 41910.00 - COMMUNITY DEVELOPMENT
PERSONAL SERVICES
51100.01 Wages - Full Time 220,753 261,744 261,744 271,605 9,861 3.77
51110.01 Overtime - Full Time 2,000 2,000 2,000
51208.01 Sick Leave - Buy Down 18,247 1,371 1,371 1,065 (306) (22.32)
51400.00 Compensated Absences 1,311 1,701 1,701 2,037 336 19.75
51450.00 Social Security Contributions 13,014 16,437 16,437 17,029 592 3.60
51451.00 Medicare Contributions 3,044 3,844 3,844 3,983 139 3.62
51460.00 PERA Contributions 16,404 19,781 19,781 20,520 739 3.74
51470.00 Health Insurance 27,750 38,127 38,127 35,475 (2,652) (6.96)
51472.00 Retiree HCSP Contributions 624 744 744 918 174 23.39
51473.00 Dental Insurance 1,261 1,411 1,411 1,384 (27) (1.91)
51474.00 Life Insurance 168 198 198 184 (14) (7.07)
51477.00 Workers Compensation Insurance 1,444 1,492 1,492 903 (589) (39.48)
PERSONAL SERVICES 304,020 348,850 348,850 357,103 8,253 2.37
CURRENT EXPENDITURES
52010.00 Office Supplies 2,469 2,000 2,000 2,000
52050.00 Operating Supplies 134 150 150 150
52400.10 Small Equipment - General 48 150 150 150
52400.20 Small Equipment - Technology 216 1,500 1,500 1,000 (500) (33.33)
53100.80 Professional Services - General 1,010 10,000 10,000 (10,000) (100.00)
53210.00 Telecommunications 250 250 150 (100) (40.00)
53310.10 Training and Employee Development 116 1,000 1,000 750 (250) (25.00)
54020.00 Software Service Contract 198 750 750 750
54310.00 Memberships and Subscriptions 1,500 1,500 750 (750) (50.00)
54320.00 Miscellaneous Expense 2,054 1,500 1,500 2,000 500 33.33
54325.00 Tax Abatement 22,086 30,000 30,000 30,000
CURRENT EXPENDITURES 28,331 48,800 48,800 37,700 (11,100) (22.75)
Totals for dept 41910.00 - COMMUNITY DEVELOPMENT 332,351 397,650 397,650 394,803 (2,847) (0.72)
Dept 41920.00 - INFORMATION TECHNOLOGY
PERSONAL SERVICES
51100.01 Wages - Full Time 189,437 200,721 200,721 211,510 10,789 5.38
51400.00 Compensated Absences 1,137 1,305 1,305 1,586 281 21.53
51450.00 Social Security Contributions 11,584 12,445 12,445 13,114 669 5.38
51451.00 Medicare Contributions 2,709 2,910 2,910 3,067 157 5.40
51460.00 PERA Contributions 14,208 15,054 15,054 15,863 809 5.37
51470.00 Health Insurance 18,918 20,970 20,970 22,918 1,948 9.29
51472.00 Retiree HCSP Contributions 630 720 720 840 120 16.67
51473.00 Dental Insurance 1,176 970 970 995 25 2.58
51474.00 Life Insurance 122 122 122 122
51477.00 Workers Compensation Insurance 960 1,066 1,066 577 (489) (45.87)
PERSONAL SERVICES 240,881 256,283 256,283 270,592 14,309 5.58
CURRENT EXPENDITURES
52010.00 Office Supplies 456
52050.00 Operating Supplies
52200.01 Repair & Maint Supplies - General 5,287 14,000 14,000 14,000
52400.20 Small Equipment - Technology 35,895 45,950 53,373 67,300 13,927 26.09
53100.80 Professional Services - General 7,856 17,500 17,500 45,000 27,500 157.14
53210.00 Telecommunications 2,405 3,610 3,610 3,200 (410) (11.36)
53310.10 Training and Employee Development 4,592 4,000 4,000 4,000
54020.00 Software Service Contract 124,940 171,570 171,570 156,410 (15,160) (8.84)
54030.00 Hardware Service Contract 2,406 5,000 5,000 5,000
CURRENT EXPENDITURES 183,837 261,630 269,053 294,910 25,857 9.61
CAPITAL OUTLAY
55570.00 Machinery and Equipment 31,662 87,500 87,500 20,000 (67,500) (77.14)
55580.00 Software 1,640
CAPITAL OUTLAY 33,302 87,500 87,500 20,000 (67,500) (77.14)
Totals for dept 41920.00 - INFORMATION TECHNOLOGY 458,020 605,413 612,836 585,502 (27,334) (4.46)
Dept 41940.00 - FACILITIES - CITY HALL
PERSONAL SERVICES
51100.01 Wages - Full Time 67,174 69,850 69,850 111,999 42,149 60.34
51110.01 Overtime - Full Time 739 5,241 5,241 2,000 (3,241) (61.84)
51400.00 Compensated Absences 403 454 454 840 386 85.02
51450.00 Social Security Contributions 4,177 4,656 4,656 7,068 2,412 51.80
51451.00 Medicare Contributions 977 1,089 1,089 1,653 564 51.79
51460.00 PERA Contributions 5,094 5,239 5,239 8,400 3,161 60.34
51470.00 Health Insurance 9,459 10,485 10,485 17,397 6,912 65.92
51472.00 Retiree HCSP Contributions 300 240 240 400 160 66.67
51473.00 Dental Insurance 540 430 430 635 205 47.67
51474.00 Life Insurance 54 54 54 77 23 42.59
51477.00 Workers Compensation Insurance 2,820 3,955 3,955 2,677 (1,278) (32.31)
PERSONAL SERVICES 91,737 101,693 101,693 153,146 51,453 50.60
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
CURRENT EXPENDITURES
52010.00 Office Supplies 8,000 8,000 12,000 4,000 50.00
52050.00 Operating Supplies 5,000 5,000
52055.00 Uniforms/Personal Protective Equipment 650 650
52200.02 Repair & Maint Supplies - Building 11,938 52,000 52,000 48,200 (3,800) (7.31)
53100.80 Professional Services - General 9,000 9,000 9,000 9,000
53210.00 Telecommunications 15,986 17,160 17,160 16,800 (360) (2.10)
53220.00 Postage/Shipping 6,189 8,840 8,840 7,000 (1,840) (20.81)
53310.10 Training and Employee Development 1,525 1,525 1,525
53610.00 Insurance - Gen Liability 136,554 121,350 121,350 128,000 6,650 5.48
53620.00 Insurance - Property 121,779 128,330 128,330 138,190 9,860 7.68
53810.00 Utilities - Electric 57,603 76,900 76,900 51,390 (25,510) (33.17)
53820.00 Utilities - Gas 22,024 39,794 39,794 28,300 (11,494) (28.88)
53830.00 Utilities - Refuse Disposal 1,855 9,600 9,600 17,500 7,900 82.29
54010.02 Maint Agreements - Buildings 40,701 205,025 205,025 176,125 (28,900) (14.10)
54010.04 Maint Agreements - Equipment 864 900 900 900
54010.05 Maint Agreements - Cleaning 53,720 113,000 113,000 120,000 7,000 6.19
54020.00 Software Service Contract 5,686 6,000 6,000 6,500 500 8.33
CURRENT EXPENDITURES 483,899 797,424 797,424 767,080 (30,344) (3.81)
CAPITAL OUTLAY
55560.00 Furniture and Office Equipment 2,835 3,500 3,500 3,500
CAPITAL OUTLAY 2,835 3,500 3,500 3,500
Totals for dept 41940.00 - FACILITIES - CITY HALL 578,471 902,617 902,617 923,726 21,109 2.34
Dept 42100.00 - POLICE
PERSONAL SERVICES
51100.01 Wages - Full Time 3,521,867 3,927,875 3,927,875 4,255,509 327,634 8.34
51100.02 Wages - Part Time 63,803 85,657 85,657 91,428 5,771 6.74
51100.03 Wages - Seasonal/Temporary 27,270 28,350 28,350
51110.01 Overtime - Full Time 483,954 514,160 514,160 587,670 73,510 14.30
51110.04 Overtime - Training 64,572
51208.01 Sick Leave - Buy Down 63,239 7,644 7,644 4,330 (3,314) (43.35)
51220.02 Allowance - Clothing 28,341 34,982 34,982 37,522 2,540 7.26
51400.00 Compensated Absences 22,438 26,088 26,088 32,602 6,514 24.97
51450.00 Social Security Contributions 25,116 28,028 28,028 30,861 2,833 10.11
51451.00 Medicare Contributions 58,552 66,270 66,270 72,026 5,756 8.69
51460.00 PERA Contributions 680,642 755,290 755,290 825,546 70,256 9.30
51470.00 Health Insurance 383,277 472,573 472,573 512,447 39,874 8.44
51472.00 Retiree HCSP Contributions 13,043 9,960 9,960 16,080 6,120 61.45
51473.00 Dental Insurance 19,203 18,300 18,300 18,574 274 1.50
51474.00 Life Insurance 2,467 2,480 2,480 2,606 126 5.08
51477.00 Workers Compensation Insurance 202,386 289,549 289,549 237,079 (52,470) (18.12)
PERSONAL SERVICES 5,660,170 6,238,856 6,238,856 6,752,630 513,774 8.24
CURRENT EXPENDITURES
52010.00 Office Supplies 9,706 11,475 11,475 11,750 275 2.40
52050.00 Operating Supplies 13,265 26,500 26,500 19,750 (6,750) (25.47)
52050.11 Operating Supplies - Shop w/ Cop 1,994 1,000 1,000 2,000 1,000 100.00
52051.00 Fuel 59,597 100,400 100,400 87,885 (12,515) (12.47)
52055.00 Uniforms/Personal Protective Equipment 48,146 52,900 52,900 49,300 (3,600) (6.81)
52200.01 Repair & Maint Supplies - General 2,516 10,500 10,500 10,500
52200.02 Repair & Maint Supplies - Building 4,858
52400.10 Small Equipment - General 39,714 71,875 89,875 81,550 (8,325) (9.26)
52400.20 Small Equipment - Technology 10,939 28,950 53,450 5,000 (48,450) (90.65)
53025.00 County Court Fines (pass-through to Co.)108,000 108,000
53040.00 Personnel Testing and Recruitment 1,860 25,000 25,000 25,000
53100.80 Professional Services - General 48,842 99,600 99,600 61,600 (38,000) (38.15)
53210.00 Telecommunications 28,862 33,520 33,520 36,120 2,600 7.76
53230.00 Telecommunications Equipment 1,620 1,500 1,500 1,500
53310.10 Training and Employee Development 73,938 93,544 96,044 104,050 8,006 8.34
53630.00 Insurance - Auto 3,481 7,065 7,065 5,141 (1,924) (27.23)
53810.00 Utilities - Electric 35,949 34,850 34,850 31,350 (3,500) (10.04)
53820.00 Utilities - Gas 15,323 17,938 17,938 17,400 (538) (3.00)
53830.00 Utilities - Refuse Disposal 1,143
54010.02 Maint Agreements - Buildings 24,378
54010.04 Maint Agreements - Equipment 1,383 5,389 5,389 7,389 2,000 37.11
54010.05 Maint Agreements - Cleaning 17,811
54020.00 Software Service Contract 164,402 201,445 201,445 224,965 23,520 11.68
54080.00 Rentals - Facility 22,175 22,000 22,000 22,000
54300.00 Special Response Team SRT 21,177 30,600 30,600 31,100 500 1.63
54310.00 Memberships and Subscriptions 3,941 4,985 4,985 6,855 1,870 37.51
54320.00 Miscellaneous Expense 2,278
CURRENT EXPENDITURES 659,298 881,036 926,036 950,205 24,169 2.61
CAPITAL OUTLAY
55520.00 Building & Building Improvements 3,000 3,000 3,000
55560.00 Furniture and Office Equipment 4,638 42,640 42,640 11,000 (31,640) (74.20)
55570.00 Machinery and Equipment 15,036 42,900 (42,900) (100.00)
CAPITAL OUTLAY 19,674 45,640 88,540 14,000 (74,540) (84.19)
Totals for dept 42100.00 - POLICE 6,339,142 7,165,532 7,253,432 7,716,835 463,403 6.39
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 42200.00 - FIRE
PERSONAL SERVICES
51100.01 Wages - Full Time 666,029 1,164,351 1,164,351 1,380,469 216,118 18.56
51100.09 Wages - Paid On Call (firefighters)162,346 152,355 152,355 130,710 (21,645) (14.21)
51110.01 Overtime - Full Time 49,792 87,745 87,745 96,306 8,561 9.76
51208.01 Sick Leave - Buy Down 1,858 2,233 2,233 1,932 (301) (13.48)
51400.00 Compensated Absences 4,159 7,568 7,568 10,354 2,786 36.81
51450.00 Social Security Contributions 10,065 8,578 8,578 8,104 (474) (5.53)
51451.00 Medicare Contributions 12,280 20,194 20,194 23,337 3,143 15.56
51460.00 PERA Contributions 126,700 222,016 222,016 261,389 39,373 17.73
51461.01 Fire Relief Pension Contribution 20,000
51461.02 Fire Relief Pension Contributions State 334,993 299,835 299,835 348,527 48,692 16.24
51470.00 Health Insurance 77,633 221,431 221,431 202,894 (18,537) (8.37)
51472.00 Retiree HCSP Contributions 927 4,950 4,950 3,675 (1,275) (25.76)
51473.00 Dental Insurance 3,300 7,425 7,425 7,225 (200) (2.69)
51474.00 Life Insurance 447 941 941 951 10 1.06
51477.00 Workers Compensation Insurance 89,025 155,309 155,309 117,428 (37,881) (24.39)
PERSONAL SERVICES 1,559,554 2,354,931 2,354,931 2,593,301 238,370 10.12
CURRENT EXPENDITURES
52010.00 Office Supplies 14,654 15,000 15,000 17,000 2,000 13.33
52050.00 Operating Supplies 24,949 25,000 25,000 32,000 7,000 28.00
52051.00 Fuel 16,475 22,000 22,000 22,225 225 1.02
52055.00 Uniforms/Personal Protective Equipment 54,510 57,000 57,000 64,000 7,000 12.28
52200.01 Repair & Maint Supplies - General 2,071 12,000 12,000 14,000 2,000 16.67
52200.02 Repair & Maint Supplies - Building 11,867
52400.10 Small Equipment - General 36,019 47,000 47,000 52,000 5,000 10.64
53210.00 Telecommunications 7,771 6,120 6,120 6,120
53310.10 Training and Employee Development 39,844 45,000 45,000 52,000 7,000 15.56
53520.00 Public Educational Information 5,231 8,000 8,000 8,000
53630.00 Insurance - Auto 11,487 12,635 12,635 15,050 2,415 19.11
53810.00 Utilities - Electric 24,430 27,270 27,270 23,990 (3,280) (12.03)
53820.00 Utilities - Gas 18,806 20,602 20,602 13,700 (6,902) (33.50)
53830.00 Utilities - Refuse Disposal 2,609
54010.02 Maint Agreements - Buildings 40,414
54010.04 Maint Agreements - Equipment 52,692 60,000 60,000 64,000 4,000 6.67
54010.05 Maint Agreements - Cleaning 5,630
54020.00 Software Service Contract 12,794
54080.00 Rentals - Facility 22,175 22,000 22,000 22,000
54310.00 Memberships and Subscriptions 5,713 8,000 8,000 23,000 15,000 187.50
54320.00 Miscellaneous Expense 3,573 6,500 6,500 6,900 400 6.15
CURRENT EXPENDITURES 413,714 394,127 394,127 435,985 41,858 10.62
CAPITAL OUTLAY
55520.00 Building & Building Improvements 8,684
55570.00 Machinery and Equipment 20,017 (20,017) (100.00)
CAPITAL OUTLAY 8,684 20,017 (20,017) (100.00)
Totals for dept 42200.00 - FIRE 1,981,952 2,749,058 2,769,075 3,029,286 260,211 9.40
Dept 42400.00 - BUILDING INSPECTION
PERSONAL SERVICES
51100.01 Wages - Full Time 564,913 579,982 579,982 627,602 47,620 8.21
51100.02 Wages - Part Time 35,116 45,127 45,127 48,941 3,814 8.45
51100.03 Wages - Seasonal/Temporary 1,947
51110.01 Overtime - Full Time 103 2,000 2,000 500 (1,500) (75.00)
51208.01 Sick Leave - Buy Down 217 263 263 266 3 1.14
51400.00 Compensated Absences 2,902 4,063 4,063 5,074 1,011 24.88
51450.00 Social Security Contributions 33,553 38,897 38,897 41,993 3,096 7.96
51451.00 Medicare Contributions 8,234 9,097 9,097 9,821 724 7.96
51460.00 PERA Contributions 47,633 50,034 50,034 54,061 4,027 8.05
51470.00 Health Insurance 76,327 89,216 89,216 86,816 (2,400) (2.69)
51472.00 Retiree HCSP Contributions 2,117 1,926 1,926 2,367 441 22.90
51473.00 Dental Insurance 3,786 3,516 3,516 3,146 (370) (10.52)
51474.00 Life Insurance 484 503 503 488 (15) (2.98)
51476.00 MN Unemployment Insurance 5,769
51477.00 Workers Compensation Insurance 6,313 5,878 5,878 4,618 (1,260) (21.44)
PERSONAL SERVICES 789,414 830,502 830,502 885,693 55,191 6.65
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
CURRENT EXPENDITURES
52010.00 Office Supplies 778 1,500 1,500 1,500
52050.00 Operating Supplies 200 200 200
52051.00 Fuel 4,324 8,000 8,000 7,000 (1,000) (12.50)
52055.00 Uniforms/Personal Protective Equipment 289 1,250 1,250 1,250
52400.10 Small Equipment - General 1,500 1,500 1,500
53100.80 Professional Services - General 10,000 10,000 10,000
53210.00 Telecommunications 1,932 2,120 2,120 2,220 100 4.72
53310.10 Training and Employee Development 2,711 4,500 4,500 6,000 1,500 33.33
53630.00 Insurance - Auto 330 330 330 451 121 36.67
54010.04 Maint Agreements - Equipment 250 250 250
54310.00 Memberships and Subscriptions 213 500 500 250 (250) (50.00)
54320.00 Miscellaneous Expense 1,199 1,500 1,500 1,500
CURRENT EXPENDITURES 11,776 31,650 31,650 32,121 471 1.49
Totals for dept 42400.00 - BUILDING INSPECTION 801,190 862,152 862,152 917,814 55,662 6.46
Dept 42500.00 - EMERGENCY MANAGEMENT
CURRENT EXPENDITURES
53310.10 Training and Employee Development 7,370 5,000 5,000 7,500 2,500 50.00
53810.00 Utilities - Electric 768 840 840 680 (160) (19.05)
54010.04 Maint Agreements - Equipment 9,525 9,500 9,500 9,500
CURRENT EXPENDITURES 17,663 15,340 15,340 17,680 2,340 15.25
Totals for dept 42500.00 - EMERGENCY MANAGEMENT 17,663 15,340 15,340 17,680 2,340 15.25
Dept 42700.00 - ANIMAL CONTROL
CURRENT EXPENDITURES
53100.10 Professional Services - Animal Control 28,800 36,000 36,000 36,000
CURRENT EXPENDITURES 28,800 36,000 36,000 36,000
Totals for dept 42700.00 - ANIMAL CONTROL 28,800 36,000 36,000 36,000
Dept 43050.00 - ENGINEERING
PERSONAL SERVICES
51100.01 Wages - Full Time 285,443 303,607 303,607 302,876 (731) (0.24)
51110.01 Overtime - Full Time 14,759 9,000 9,000 9,000
51208.01 Sick Leave - Buy Down 1,508 1,970 1,970 1,568 (402) (20.41)
51400.00 Compensated Absences 1,713 1,973 1,973 2,272 299 15.15
51450.00 Social Security Contributions 18,008 19,504 19,504 19,434 (70) (0.36)
51451.00 Medicare Contributions 4,212 4,561 4,561 4,545 (16) (0.35)
51460.00 PERA Contributions 22,515 23,446 23,446 23,391 (55) (0.23)
51470.00 Health Insurance 28,592 35,434 35,434 39,177 3,743 10.56
51472.00 Retiree HCSP Contributions 957 630 630 775 145 23.02
51473.00 Dental Insurance 1,436 1,280 1,280 1,395 115 8.98
51474.00 Life Insurance 195 195 195 195
51477.00 Workers Compensation Insurance 155 2,045 2,045 1,503 (542) (26.50)
PERSONAL SERVICES 379,493 403,645 403,645 406,131 2,486 0.62
CURRENT EXPENDITURES
52010.00 Office Supplies 2,680 3,750 3,750 3,750
52050.00 Operating Supplies 68 900 900 1,000 100 11.11
52051.00 Fuel 1,653 8,000 8,000 5,250 (2,750) (34.38)
52055.00 Uniforms/Personal Protective Equipment 1,153 750 750 1,500 750 100.00
52400.10 Small Equipment - General 7,570 4,100 4,100 2,500 (1,600) (39.02)
53100.20 Professional Services - Engineering 56,566 33,000 33,000 40,000 7,000 21.21
53210.00 Telecommunications 1,975 3,000 3,000 3,000
53310.10 Training and Employee Development 2,794 4,500 4,500 5,600 1,100 24.44
53630.00 Insurance - Auto 323 320 320 442 122 38.13
54010.04 Maint Agreements - Equipment 1,000 1,000 1,000
54020.00 Software Service Contract 7,386 8,100 8,100 8,600 500 6.17
54310.00 Memberships and Subscriptions 279 500 500 500
54320.00 Miscellaneous Expense 628 400 400 400
CURRENT EXPENDITURES 83,075 68,320 68,320 73,542 5,222 7.64
Totals for dept 43050.00 - ENGINEERING 462,568 471,965 471,965 479,673 7,708 1.63
Dept 43100.00 - STREET
PERSONAL SERVICES
51100.01 Wages - Full Time 373,886 403,605 403,605 430,595 26,990 6.69
51110.01 Overtime - Full Time 16,539 20,800 20,800 17,500 (3,300) (15.87)
51208.01 Sick Leave - Buy Down 1,190 1,223 1,223 619 (604) (49.39)
51400.00 Compensated Absences 2,227 2,623 2,623 3,229 606 23.10
51450.00 Social Security Contributions 22,386 26,389 26,389 27,820 1,431 5.42
51451.00 Medicare Contributions 5,236 6,172 6,172 6,506 334 5.41
51460.00 PERA Contributions 29,282 31,830 31,830 33,607 1,777 5.58
51470.00 Health Insurance 53,011 58,787 58,787 62,054 3,267 5.56
51472.00 Retiree HCSP Contributions 1,246 1,044 1,044 1,278 234 22.41
51473.00 Dental Insurance 2,370 2,207 2,207 2,257 50 2.27
51474.00 Life Insurance 302 311 311 311
51477.00 Workers Compensation Insurance 17,788 27,020 27,020 12,461 (14,559) (53.88)
PERSONAL SERVICES 525,463 582,011 582,011 598,237 16,226 2.79
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
CURRENT EXPENDITURES
52010.00 Office Supplies 891 2,500 2,500 2,000 (500) (20.00)
52050.00 Operating Supplies 1,441 4,000 4,000 3,000 (1,000) (25.00)
52051.00 Fuel 48,748 120,000 120,000 97,300 (22,700) (18.92)
52052.00 Shop Material 462 7,500 7,500 6,500 (1,000) (13.33)
52054.00 Snow and Ice Management 171,050 175,700 175,700 175,875 175 0.10
52055.00 Uniforms/Personal Protective Equipment 5,391 6,325 6,325 5,900 (425) (6.72)
52200.01 Repair & Maint Supplies - General 130,734 184,500 184,500 167,500 (17,000) (9.21)
52200.02 Repair & Maint Supplies - Building 8,785 5,000 5,000 5,000
52400.10 Small Equipment - General 1,016 5,000 5,000 5,000
52400.20 Small Equipment - Technology 300
52400.30 Small Equipment - Safety 881 7,000 7,000 7,000
53100.20 Professional Services - Engineering 11,500 11,500 42,000 30,500 265.22
53100.80 Professional Services - General 4,000 4,000
53210.00 Telecommunications 2,536 3,000 3,000 3,000
53310.10 Training and Employee Development 11,878 13,600 13,600 13,600
53630.00 Insurance - Auto 8,565 15,800 15,800 12,337 (3,463) (21.92)
53810.00 Utilities - Electric 8,369
53840.00 Utilities - Street Lighting 239,408 241,670 241,670 242,270 600 0.25
54010.01 Maint Agreements - General 305,037 334,500 424,500 334,500 (90,000) (21.20)
54020.00 Software Service Contract 18,047 29,100 29,100 29,600 500 1.72
54040.00 Dust Control 13,322 18,000 18,000 18,000
54070.00 Rentals - Heavy Equipment 5,245 7,500 7,500 7,500
54310.00 Memberships and Subscriptions 829 2,100 2,100 2,100
CURRENT EXPENDITURES 982,935 1,194,295 1,284,295 1,183,982 (100,313) (7.81)
Totals for dept 43100.00 - STREET 1,508,398 1,776,306 1,866,306 1,782,219 (84,087) (4.51)
Dept 43400.00 - CENTRAL GARAGE
PERSONAL SERVICES
51100.01 Wages - Full Time 199,535 209,575 209,575 225,782 16,207 7.73
51110.01 Overtime - Full Time 76 3,000 3,000 3,000
51208.01 Sick Leave - Buy Down 984 1,011 1,011 1,024 13 1.29
51400.00 Compensated Absences 953 1,362 1,362 1,693 331 24.30
51450.00 Social Security Contributions 10,656 13,242 13,242 14,248 1,006 7.60
51451.00 Medicare Contributions 2,492 3,097 3,097 3,332 235 7.59
51460.00 PERA Contributions 14,971 15,943 15,943 17,159 1,216 7.63
51470.00 Health Insurance 34,681 37,391 37,391 37,217 (174) (0.47)
51472.00 Retiree HCSP Contributions 772 613 613 767 154 25.12
51473.00 Dental Insurance 1,080 1,318 1,318 1,333 15 1.14
51474.00 Life Insurance 176 175 175 175
51477.00 Workers Compensation Insurance 5,112 6,773 6,773 6,299 (474) (7.00)
PERSONAL SERVICES 271,488 293,500 293,500 312,029 18,529 6.31
CURRENT EXPENDITURES
52010.00 Office Supplies 6 250 250 250
52050.00 Operating Supplies 6,700 8,000 8,000 8,000
52051.00 Fuel (13,582)
52052.00 Shop Material 1,133 3,500 3,500 3,500
52055.00 Uniforms/Personal Protective Equipment 3,455 5,350 5,350 4,350 (1,000) (18.69)
52200.01 Repair & Maint Supplies - General 194,196 189,250 189,250 199,750 10,500 5.55
52400.10 Small Equipment - General 9,168 12,000 12,000 12,000
53310.10 Training and Employee Development 1,092 1,200 1,200 1,200
53830.00 Utilities - Refuse Disposal 2,207 3,000 3,000 3,000
54010.01 Maint Agreements - General 15,150 20,200 20,200 20,200
54020.00 Software Service Contract 4,729 4,900 4,900 5,300 400 8.16
54310.00 Memberships and Subscriptions 2,850 4,750 4,750 4,750
54320.00 Miscellaneous Expense 212 150 150 300 150 100.00
54810.00 Minor Service-Contract 5,866 8,000 8,000 8,000
54910.00 Major Service -Contract 37,558 45,000 45,000 50,000 5,000 11.11
CURRENT EXPENDITURES 270,740 305,550 305,550 320,600 15,050 4.93
Totals for dept 43400.00 - CENTRAL GARAGE 542,228 599,050 599,050 632,629 33,579 5.61
Dept 43600.00 - DEVELOPMENT PROJECTS
CAPITAL OUTLAY
55050.00 Projects - Professional Services 72,528
CAPITAL OUTLAY 72,528
Totals for dept 43600.00 - DEVELOPMENT PROJECTS 72,528
Dept 45100.00 - RECREATION
PERSONAL SERVICES
51100.01 Wages - Full Time 124,609 196,279 196,279 205,055 8,776 4.47
51100.02 Wages - Part Time 39,253 47,552 47,552 49,950 2,398 5.04
51100.03 Wages - Seasonal/Temporary 70,528 100,000 100,000 100,000
51110.03 Overtime - Seasonal/Temporary 362
51400.00 Compensated Absences 1,024 1,585 1,585 1,913 328 20.69
51450.00 Social Security Contributions 14,221 21,317 21,317 22,010 693 3.25
51451.00 Medicare Contributions 3,326 4,986 4,986 5,148 162 3.25
51460.00 PERA Contributions 12,290 18,287 18,287 19,125 838 4.58
51470.00 Health Insurance 15,555 33,218 33,218 29,575 (3,643) (10.97)
51472.00 Retiree HCSP Contributions 939 900 900 1,050 150 16.67
51473.00 Dental Insurance 846 1,240 1,240 1,223 (17) (1.37)
51474.00 Life Insurance 173 164 164 157 (7) (4.27)
51477.00 Workers Compensation Insurance 13,412 18,997 18,997 12,989 (6,008) (31.63)
PERSONAL SERVICES 296,538 444,525 444,525 448,195 3,670 0.83
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
CURRENT EXPENDITURES
52010.00 Office Supplies 2,459 1,500 1,500 2,000 500 33.33
52010.01 Office Supplies - Club Prior 1,837 2,000 2,000 2,000
52050.00 Operating Supplies 23,490 22,000 22,000 25,000 3,000 13.64
52050.01 Operating - Club Prior Non-Rev Prog 5,506 12,000 12,000 7,000 (5,000) (41.67)
52050.02 Operating - Club Prior Rev Prog 23,050 10,000 10,000 20,000 10,000 100.00
52055.00 Uniforms/Personal Protective Equipment 2,000 2,000 2,000
52056.00 Community Events 51,948 45,000 45,000 50,000 5,000 11.11
52400.20 Small Equipment - Technology 2,059 3,500 3,500 3,000 (500) (14.29)
53100.40 Professional Services - Instructors 28,003 30,000 30,000 35,000 5,000 16.67
53120.10 Bank Service Fees 647
53120.20 Merchant Card Fees 10,173 10,000 10,000 12,000 2,000 20.00
53210.00 Telecommunications 2,721 4,380 4,380 3,120 (1,260) (28.77)
53310.10 Training and Employee Development 6,535 8,000 8,000 8,000
53520.00 Public Educational Information 16,141 20,000 20,000 22,000 2,000 10.00
53630.00 Insurance - Auto 135 135
54010.05 Maint Agreements - Cleaning 6,194
54020.00 Software Service Contract 1,500 6,000 6,000 6,500 500 8.33
54070.00 Rentals - Heavy Equipment 3,150 4,600 4,600 4,600
54310.00 Memberships and Subscriptions 1,587 2,000 2,000 2,000
54310.10 Membershipts and Subscriptions 220
54320.00 Miscellaneous Expense 54
CURRENT EXPENDITURES 187,274 182,980 182,980 204,355 21,375 11.68
Totals for dept 45100.00 - RECREATION 483,812 627,505 627,505 652,550 25,045 3.99
Dept 45200.00 - PARKS
PERSONAL SERVICES
51100.01 Wages - Full Time 663,657 704,558 704,558 746,197 41,639 5.91
51100.03 Wages - Seasonal/Temporary 165,853 195,000 195,000 195,000
51110.01 Overtime - Full Time 59,236 56,465 56,465 65,000 8,535 15.12
51110.03 Overtime - Seasonal/Temporary 2,541 3,000 3,000 (3,000) (100.00)
51208.01 Sick Leave - Buy Down 1,190 1,223 1,223 619 (604) (49.39)
51400.00 Compensated Absences 4,132 4,580 4,580 5,596 1,016 22.18
51450.00 Social Security Contributions 53,153 59,535 59,535 62,423 2,888 4.85
51451.00 Medicare Contributions 12,431 13,924 13,924 14,599 675 4.85
51460.00 PERA Contributions 54,202 57,302 57,302 60,840 3,538 6.17
51470.00 Health Insurance 89,393 98,217 98,217 107,990 9,773 9.95
51472.00 Retiree HCSP Contributions 2,640 2,184 2,184 2,688 504 23.08
51473.00 Dental Insurance 4,393 4,094 4,094 4,299 205 5.01
51474.00 Life Insurance 567 567 567 575 8 1.41
51477.00 Workers Compensation Insurance 39,540 52,532 52,532 35,030 (17,502) (33.32)
PERSONAL SERVICES 1,152,928 1,253,181 1,253,181 1,300,856 47,675 3.80
CURRENT EXPENDITURES
52010.00 Office Supplies 376 800 800 800
52050.00 Operating Supplies 5,000 5,000
52051.00 Fuel 62,931 60,400 60,400 64,750 4,350 7.20
52052.00 Shop Material 120 3,000 3,000 3,000
52055.00 Uniforms/Personal Protective Equipment 9,489 9,850 9,850 10,150 300 3.05
52200.01 Repair & Maint Supplies - General 2,340
52200.51 Repair & Maint Supplies Misc Bldg&Struc 64,904 85,500 85,500 87,000 1,500 1.75
52200.52 Repair & Maint Supplies Irrigation 8,415 12,000 12,000 12,000
52200.53 Repair & Maint Supplies Trees Landscape 47,435 60,500 60,500 74,000 13,500 22.31
52200.56 Repair & Maint Supplies Vegetation 3,348 15,000 15,000 (15,000) (100.00)
52400.10 Small Equipment - General 4,906 7,000 7,000 7,000
52400.20 Small Equipment - Technology 362
52400.30 Small Equipment - Safety 2,204 13,100 13,100 42,300 29,200 222.90
53100.80 Professional Services - General 13,440 30,000 30,000 60,000 30,000 100.00
53210.00 Telecommunications 2,714 3,000 3,000 3,420 420 14.00
53310.10 Training and Employee Development 4,684 6,100 6,100 6,100
53630.00 Insurance - Auto 1,980 1,975 1,975 2,510 535 27.09
53810.00 Utilities - Electric 16,133 15,680 15,680 12,010 (3,670) (23.41)
53820.00 Utilities - Gas 7,310 7,000 7,000 2,525 (4,475) (63.93)
53830.00 Utilities - Refuse Disposal 32,808 32,000 32,000 32,000
53850.00 Utilities - Park Lighting 59,886 64,670 64,670 58,050 (6,620) (10.24)
54010.02 Maint Agreements - Buildings 12,114 23,400 23,400 17,000 (6,400) (27.35)
54010.51 Maint Agreements Misc Bldg & Structures 8,568 18,000 18,000 22,000 4,000 22.22
54010.52 Maint Agreements Irrigation 597 3,500 3,500 3,500
54010.53 Maint Agreements Trees Landscape 18,996 60,000 60,000 150,000 90,000 150.00
54010.54 Maint Agreements Electric/Lighting 4,963 10,000 10,000 10,000
54010.55 Maint AgreementsTrails/Sidewalks 67,969 40,000 80,000 40,000 (40,000) (50.00)
54010.56 Maint Agreements Native Vegi 69,984 80,000 80,000 (80,000) (100.00)
54020.00 Software Service Contract 8,286 6,800 6,800 7,300 500 7.35
54070.00 Rentals - Heavy Equipment 45,107 42,500 42,500 42,500
54310.00 Memberships and Subscriptions 279 1,650 1,650 1,400 (250) (15.15)
CURRENT EXPENDITURES 582,648 713,425 753,425 776,315 22,890 3.04
CAPITAL OUTLAY
55570.00 Machinery and Equipment 31,258
CAPITAL OUTLAY 31,258
Totals for dept 45200.00 - PARKS 1,766,834 1,966,606 2,006,606 2,077,171 70,565 3.52
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 45500.00 - LIBRARIES
CURRENT EXPENDITURES
52200.02 Repair & Maint Supplies - Building 3,315
53810.00 Utilities - Electric 20,373 22,180 22,180 16,740 (5,440) (24.53)
53820.00 Utilities - Gas 9,327 10,494 10,494 6,400 (4,094) (39.01)
53830.00 Utilities - Refuse Disposal 2,721
54010.02 Maint Agreements - Buildings 8,867
54010.05 Maint Agreements - Cleaning 17,015
CURRENT EXPENDITURES 61,618 32,674 32,674 23,140 (9,534) (29.18)
Totals for dept 45500.00 - LIBRARIES 61,618 32,674 32,674 23,140 (9,534) (29.18)
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds 633,888 248,488 248,488 262,488 14,000 5.63
TRANSFERS OUT 633,888 248,488 248,488 262,488 14,000 5.63
Totals for dept 80000.00 - Transfers to other Funds 633,888 248,488 248,488 262,488 14,000 5.63
APPROPRIATIONS - FUND 101 18,408,134 21,046,603 21,301,943 22,168,668 866,725 4.07
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
DEBT SERVICE FUNDS
INTEREST AND OTHER
55070.00 Projects - Bond Issuance Costs
56110.00 Bond Interest 1,000,666 967,859 967,859 902,317 (65,542) (6.77)
56300.00 Other Debt Service Expenses 9,963 3,283 3,283 4,200 917 27.93
INTEREST AND OTHER 1,010,629 971,142 971,142 906,517 (64,625) (6.65)
PRINCIPAL
56010.00 Bond Principal 3,776,693 4,202,801 4,202,801 4,278,731 75,930 1.81
PRINCIPAL 3,776,693 4,202,801 4,202,801 4,278,731 75,930 1.81
TRANSFERS OUT
59203.00 Transfers to Other Funds 47,404 45,000
TRANSFERS OUT 47,404 45,000
APPROPRIATIONS - DEBT SERVICE FUNDS 4,834,726 5,218,943 5,173,943 5,185,248 11,305 0.22
Fund 210 - CABLE FRANCHISE FUND
Dept 41340.00 - PUBLIC CABLE ACCESS
CURRENT EXPENDITURES
52400.20 Small Equipment - Technology 6,000 6,000 (6,000) (100.00)
53210.00 Telecommunications
54020.00 Software Service Contract 3,576 3,700 3,700
CURRENT EXPENDITURES 3,576 6,000 6,000 3,700 (2,300) (38.33)
CAPITAL OUTLAY
55530.00 Infrastructure
55570.00 Machinery and Equipment
CAPITAL OUTLAY
Totals for dept 41340.00 - PUBLIC CABLE ACCESS 3,576 6,000 6,000 3,700 (2,300) (38.33)
APPROPRIATIONS - FUND 210 3,576 6,000 6,000 3,700 (2,300) (38.33)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Fund 225 - CAPITAL PARK FUND
Dept 45200.00 - PARKS
CURRENT EXPENDITURES
53100.80 Professional Services - General 65,817 5,000 5,000 5,600 600 12.00
53810.00 Utilities - Electric
CURRENT EXPENDITURES 65,817 5,000 5,000 5,600 600 12.00
CAPITAL OUTLAY
55010.00 Projects - Contract Vouchers
55020.00 Projects - Engineering 70,255
55530.00 Infrastructure 23,699 300,000 300,000 2,500,000 2,200,000 733.33
55570.00 Machinery and Equipment
CAPITAL OUTLAY 93,954 300,000 300,000 2,500,000 2,200,000 733.33
Totals for dept 45200.00 - PARKS 159,771 305,000 305,000 2,505,600 2,200,600 721.51
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds
TRANSFERS OUT
Totals for dept 80000.00 - Transfers to other Funds
APPROPRIATIONS - FUND 225 159,771 305,000 305,000 2,505,600 2,200,600 721.51
Fund 240 - EDA SPECIAL REVENUE FUND
Dept 46500.00 - ECONOMIC DEVELOPMENT
PERSONAL SERVICES
51100.01 Wages - Full Time 107,738 124,287 124,287 128,154 3,867 3.11
51100.05 Wages - Commissioners 1,750 3,000 3,000 3,000
51110.01 Overtime - Full Time
51208.01 Sick Leave - Buy Down 1,421 1,421 1,331 (90) (6.33)
51400.00 Compensated Absences 643 808 808 961 153 18.94
51450.00 Social Security Contributions 6,437 7,980 7,980 8,214 234 2.93
51451.00 Medicare Contributions 1,506 1,866 1,866 1,921 55 2.95
51460.00 PERA Contributions 8,039 9,381 9,381 9,672 291 3.10
51470.00 Health Insurance 9,710 13,493 13,493 13,038 (455) (3.37)
51472.00 Retiree HCSP Contributions 280 300 300 360 60 20.00
51473.00 Dental Insurance 577 457 457 489 32 7.00
51474.00 Life Insurance 62 68 68 68
51477.00 Workers Compensation Insurance 98 773 773 680 (93) (12.03)
PERSONAL SERVICES 136,840 163,834 163,834 167,888 4,054 2.47
CURRENT EXPENDITURES
52010.00 Office Supplies
53020.00 Legal Services 1,000 1,000 1,000
53100.80 Professional Services - General 24,065 75,000 75,000 150,000 75,000 100.00
53210.00 Telecommunications
53310.10 Training and Employee Development 500 500 500
53510.00 Required Notice Publication
54010.51 Maint Agreements Misc Bldg & Structures 1,747 5,000 5,000 1,500 (3,500) (70.00)
54310.00 Memberships and Subscriptions 250 500 500 250 (250) (50.00)
54320.00 Miscellaneous Expense 17,785 19,000 19,000 18,700 (300) (1.58)
CURRENT EXPENDITURES 43,847 101,000 101,000 171,950 70,950 70.25
CAPITAL OUTLAY
55040.00 Projects - Property & ROW Acquisit'n 385,000 385,000 385,000
55050.00 Projects - Professional Services
CAPITAL OUTLAY 385,000 385,000 385,000
Totals for dept 46500.00 - ECONOMIC DEVELOPMENT 180,687 649,834 649,834 724,838 75,004 11.54
APPROPRIATIONS - FUND 240 180,687 649,834 649,834 724,838 75,004 11.54
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Fund 410 - REVOLVING EQUIPMENT FUND
Dept 41830.00 - COMMUNICATIONS
CAPITAL OUTLAY
55570.00 Machinery and Equipment
CAPITAL OUTLAY
Totals for dept 41830.00 - COMMUNICATIONS
Dept 42100.00 - POLICE
CAPITAL OUTLAY
55550.00 Vehicles 179,992 330,000 543,000 260,000 (283,000) (52.12)
55570.00 Machinery and Equipment 44,315
CAPITAL OUTLAY 224,307 330,000 543,000 260,000 (283,000) (52.12)
Totals for dept 42100.00 - POLICE 224,307 330,000 543,000 260,000 (283,000) (52.12)
Dept 42100.06 - POLICE FORFEITURES
CURRENT EXPENDITURES
54350.00 Agency Forfeit Proceeds
CURRENT EXPENDITURES
Totals for dept 42100.06 - POLICE FORFEITURES
Dept 42200.00 - FIRE
CAPITAL OUTLAY
55550.00 Vehicles 83,403 400,000 (400,000) (100.00)
55570.00 Machinery and Equipment 96,453
CAPITAL OUTLAY 179,856 400,000 (400,000) (100.00)
Totals for dept 42200.00 - FIRE 179,856 400,000 (400,000) (100.00)
Dept 42400.00 - BUILDING INSPECTION
CAPITAL OUTLAY
55550.00 Vehicles 44,000 (44,000) (100.00)
CAPITAL OUTLAY 44,000 (44,000) (100.00)
Totals for dept 42400.00 - BUILDING INSPECTION 44,000 (44,000) (100.00)
Dept 42500.00 - EMERGENCY MANAGEMENT
CAPITAL OUTLAY
55570.00 Machinery and Equipment 93,200 93,200 46,600 (46,600) (50.00)
CAPITAL OUTLAY 93,200 93,200 46,600 (46,600) (50.00)
Totals for dept 42500.00 - EMERGENCY MANAGEMENT 93,200 93,200 46,600 (46,600) (50.00)
Dept 43050.00 - ENGINEERING
CAPITAL OUTLAY
55550.00 Vehicles 50,000 50,000 (50,000) (100.00)
CAPITAL OUTLAY 50,000 50,000 (50,000) (100.00)
Totals for dept 43050.00 - ENGINEERING 50,000 50,000 (50,000) (100.00)
Dept 43100.00 - STREET
CAPITAL OUTLAY
55550.00 Vehicles
55570.00 Machinery and Equipment 37,492 38,000 38,000 712,000 674,000 1,773.68
CAPITAL OUTLAY 37,492 38,000 38,000 712,000 674,000 1,773.68
INTEREST AND OTHER
55070.00 Projects - Bond Issuance Costs
INTEREST AND OTHER
PREMIUM ON DEBT ISSUED
55110.00 Projects - Bond Discount/Premium
PREMIUM ON DEBT ISSUED
Totals for dept 43100.00 - STREET 37,492 38,000 38,000 712,000 674,000 1,773.68
Dept 43400.00 - CENTRAL GARAGE
CAPITAL OUTLAY
55550.00 Vehicles 20,418 25,000 25,000 20,000 (5,000) (20.00)
CAPITAL OUTLAY 20,418 25,000 25,000 20,000 (5,000) (20.00)
Totals for dept 43400.00 - CENTRAL GARAGE 20,418 25,000 25,000 20,000 (5,000) (20.00)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 45200.00 - PARKS
CAPITAL OUTLAY
55550.00 Vehicles 123,611 347,500 (347,500) (100.00)
55570.00 Machinery and Equipment 582,530 328,000 328,000 35,600 (292,400) (89.15)
CAPITAL OUTLAY 706,141 328,000 675,500 35,600 (639,900) (94.73)
Totals for dept 45200.00 - PARKS 706,141 328,000 675,500 35,600 (639,900) (94.73)
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds
TRANSFERS OUT
Totals for dept 80000.00 - Transfers to other Funds
APPROPRIATIONS - FUND 410 1,168,214 864,200 1,868,700 1,074,200 (794,500) (42.52)
Fund 430 - REVOLVING PARK EQUIP FUND
Dept 45200.00 - PARKS
CURRENT EXPENDITURES
53100.80 Professional Services - General 60,000 60,000
CURRENT EXPENDITURES 60,000 60,000
CAPITAL OUTLAY
55010.00 Projects - Contract Vouchers 1,007,709
55020.00 Projects - Engineering 88,069
55530.00 Infrastructure 504,040 65,000 65,000 1,030,000 965,000 1,484.62
55570.00 Machinery and Equipment 50,000 50,000
CAPITAL OUTLAY 1,599,818 65,000 65,000 1,080,000 1,015,000 1,561.54
Totals for dept 45200.00 - PARKS 1,599,818 65,000 65,000 1,140,000 1,075,000 1,653.85
Dept 45500.00 - LIBRARIES
CAPITAL OUTLAY
55050.00 Projects - Professional Services
CAPITAL OUTLAY
Totals for dept 45500.00 - LIBRARIES
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds 920,000 920,000
TRANSFERS OUT 920,000 920,000
Totals for dept 80000.00 - Transfers to other Funds 920,000 920,000
APPROPRIATIONS - FUND 430 1,599,818 65,000 65,000 2,060,000 1,995,000 3,069.23
Fund 440 - FACILITIES MANAGEMENT FUND
Dept 41910.00 - COMMUNITY DEVELOPMENT
CAPITAL OUTLAY
55520.00 Building & Building Improvements
CAPITAL OUTLAY
Totals for dept 41910.00 - COMMUNITY DEVELOPMENT
Dept 41940.00 - FACILITIES - CITY HALL
CAPITAL OUTLAY
55050.00 Projects - Professional Services 11,648
55520.00 Building & Building Improvements 439,600 86,100 24,675 (61,425)(71.34)
55570.00 Machinery and Equipment
CAPITAL OUTLAY 11,648 439,600 86,100 24,675 (61,425)(71.34)
Totals for dept 41940.00 - FACILITIES - CITY HALL 11,648 439,600 86,100 24,675 (61,425)(71.34)
Dept 42100.00 - POLICE
CAPITAL OUTLAY
55520.00 Building & Building Improvements 24,934 81,000 188,000 300,000 112,000 59.57
55570.00 Machinery and Equipment
CAPITAL OUTLAY 24,934 81,000 188,000 300,000 112,000 59.57
Totals for dept 42100.00 - POLICE 24,934 81,000 188,000 300,000 112,000 59.57
Dept 42200.00 - FIRE
CAPITAL OUTLAY
55050.00 Projects - Professional Services 5,105
55520.00 Building & Building Improvements 129,337 178,600 170,500 147,500 (23,000) (13.49)
55570.00 Machinery and Equipment
CAPITAL OUTLAY 134,442 178,600 170,500 147,500 (23,000) (13.49)
Totals for dept 42200.00 - FIRE 134,442 178,600 170,500 147,500 (23,000) (13.49)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Dept 43100.00 - STREET
INTEREST AND OTHER
55070.00 Projects - Bond Issuance Costs 15,000 15,000
INTEREST AND OTHER 15,000 15,000
PREMIUM ON DEBT ISSUED
55110.00 Projects - Bond Discount/Premium
PREMIUM ON DEBT ISSUED
Totals for dept 43100.00 - STREET 15,000 15,000
Dept 43400.00 - CENTRAL GARAGE
CAPITAL OUTLAY
55520.00 Building & Building Improvements 49,550 128,000 128,000 (128,000) (100.00)
CAPITAL OUTLAY 49,550 128,000 128,000 (128,000) (100.00)
Totals for dept 43400.00 - CENTRAL GARAGE 49,550 128,000 128,000 (128,000) (100.00)
Dept 45100.00 - RECREATION
CAPITAL OUTLAY
55520.00 Building & Building Improvements
CAPITAL OUTLAY
Totals for dept 45100.00 - RECREATION
Dept 45200.00 - PARKS
CAPITAL OUTLAY
55530.00 Infrastructure 16,000 16,000 (16,000) (100.00)
CAPITAL OUTLAY 16,000 16,000 (16,000) (100.00)
Totals for dept 45200.00 - PARKS 16,000 16,000 (16,000) (100.00)
Dept 45500.00 - LIBRARIES
CAPITAL OUTLAY
55050.00 Projects - Professional Services
55520.00 Building & Building Improvements 23,500 273,500 300,000 26,500 9.69
CAPITAL OUTLAY 23,500 273,500 300,000 26,500 9.69
Totals for dept 45500.00 - LIBRARIES 23,500 273,500 300,000 26,500 9.69
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds
TRANSFERS OUT
Totals for dept 80000.00 - Transfers to other Funds
APPROPRIATIONS - FUND 440 220,574 866,700 862,100 787,175 (74,925) (8.69)
Fund 450 - PERMANENT IMPROVEMENT REVOLVING FUND
Dept 43100.00 - STREET
CAPITAL OUTLAY
55530.00 Infrastructure 6,570,000 6,570,000 (6,570,000) (100.00)
CAPITAL OUTLAY 6,570,000 6,570,000 (6,570,000) (100.00)
INTEREST AND OTHER
55070.00 Projects - Bond Issuance Costs
INTEREST AND OTHER
PREMIUM ON DEBT ISSUED
55110.00 Projects - Bond Discount/Premium
PREMIUM ON DEBT ISSUED
Totals for dept 43100.00 - STREET 6,570,000 6,570,000 (6,570,000) (100.00)
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds 203,100 94,590 94,590 369,736 275,146 290.88
TRANSFERS OUT 203,100 94,590 94,590 369,736 275,146 290.88
Totals for dept 80000.00 - Transfers to other Funds 203,100 94,590 94,590 369,736 275,146 290.88
APPROPRIATIONS - FUND 450 203,100 6,664,590 6,664,590 369,736 (6,294,854) (94.45)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Fund 601 - WATER FUND
Dept 41520.00 - FINANCE
PERSONAL SERVICES
51100.01 Wages - Full Time 62,537 65,759 65,759 70,171 4,412 6.71
51100.02 Wages - Part Time 257
51110.01 Overtime - Full Time 2,000 2,000 1,000 (1,000) (50.00)
51208.01 Sick Leave - Buy Down
51400.00 Compensated Absences 453 427 427 526 99 23.19
51450.00 Social Security Contributions 3,786 4,201 4,201 4,413 212 5.05
51451.00 Medicare Contributions 886 983 983 1,032 49 4.98
51460.00 PERA Contributions 4,690 4,932 4,932 5,263 331 6.71
51470.00 Health Insurance 8,886 9,834 9,834 11,039 1,205 12.25
51472.00 Retiree HCSP Contributions 300 240 240 300 60 25.00
51473.00 Dental Insurance 685 540 540 506 (34) (6.30)
51474.00 Life Insurance 68 68 68 68
51476.00 MN Unemployment Insurance
51477.00 Workers Compensation Insurance 432 360 360 323 (37) (10.28)
PERSONAL SERVICES 82,980 89,344 89,344 94,641 5,297 5.93
CURRENT EXPENDITURES
52010.00 Office Supplies 108 580 580 500 (80) (13.79)
52400.10 Small Equipment - General 500 500 500
52400.20 Small Equipment - Technology
53100.80 Professional Services - General 3,000 3,000 3,000
53120.10 Bank Service Fees 14,178 12,720 12,720 14,400 1,680 13.21
53220.00 Postage/Shipping 10,648 10,200 10,200 11,500 1,300 12.75
53310.10 Training and Employee Development 293 200 200 200
53430.00 Printing Services 2,162 5,000 5,000 2,500 (2,500) (50.00)
54010.04 Maint Agreements - Equipment
54020.00 Software Service Contract 3,291 3,236 3,236 3,555 319 9.86
54310.00 Memberships and Subscriptions 25 25 (25) (100.00)
CURRENT EXPENDITURES 30,680 35,461 35,461 36,155 694 1.96
Totals for dept 41520.00 - FINANCE 113,660 124,805 124,805 130,796 5,991 4.80
Dept 49400.00 - WATER
PERSONAL SERVICES
51100.01 Wages - Full Time 689,218 602,727 737,318 914,890 177,572 24.08
51100.03 Wages - Seasonal/Temporary
51110.01 Overtime - Full Time 14,923 23,392 23,392 16,000 (7,392)(31.60)
51208.01 Sick Leave - Buy Down 1,722 2,440 2,440 1,791 (649)(26.60)
51301.00 Accrued Comp Time
51400.00 Compensated Absences 13,966 3,918 4,793 6,862 2,069 43.17
51450.00 Social Security Contributions 44,012 38,971 47,316 57,826 10,510 22.21
51451.00 Medicare Contributions 10,293 9,114 11,066 13,524 2,458 22.21
51460.00 PERA Contributions 54,711 46,959 57,053 69,817 12,764 22.37
51470.00 Health Insurance 88,575 75,892 96,862 125,427 28,565 29.49
51472.00 Retiree HCSP Contributions 1,874 1,806 2,286 3,065 779 34.08
51473.00 Dental Insurance 4,212 3,037 3,896 4,619 723 18.56
51474.00 Life Insurance 579 454 576 656 80 13.89
51476.00 MN Unemployment Insurance
51477.00 Workers Compensation Insurance 18,146 18,248 22,065 22,092 27 0.12
51478.00 OPEB Expense 5,832
51479.00 PERA Pension Expense 118,198
PERSONAL SERVICES 1,066,261 826,958 1,009,063 1,236,569 227,506 22.55
CURRENT EXPENDITURES
52010.00 Office Supplies 3,839 4,000 4,000 4,000
52050.00 Operating Supplies 101 2,000 2,000 2,000
52051.00 Fuel 13,961 18,000 18,000 18,550 550 3.06
52053.00 Chemicals 164,933 200,000 200,000 200,000
52055.00 Uniforms/Personal Protective Equipment 6,015 8,100 8,100 4,950 (3,150) (38.89)
52200.02 Repair & Maint Supplies - Building 8,518 13,000 13,000 18,000 5,000 38.46
52200.60 Repair & Maint Supplies Water Fund
52200.61 Repair & Maint Supplies Wells 18,388 10,000 10,000 15,000 5,000 50.00
52200.62 Repair & Maint Supplies Water Treatment 26,033 44,500 44,500 50,000 5,500 12.36
52200.63 Repair & Maint Supplies Water Distrib 28,540 105,000 105,000 101,500 (3,500) (3.33)
52400.10 Small Equipment - General 8,833 17,000 17,000 12,500 (4,500) (26.47)
52400.20 Small Equipment - Technology 677
52400.30 Small Equipment - Safety 5,278 7,700 7,700 7,700
52500.20 Water Meters 87,705 140,000 140,000 140,000
53100.20 Professional Services - Engineering 26,827 40,000 40,000 40,000
53100.70 Professional Services - Water Testing 41,677 31,500 31,500 31,500
53100.80 Professional Services - General 795 5,000 5,000 7,000 2,000 40.00
53210.00 Telecommunications 11,325 19,090 19,090 16,450 (2,640) (13.83)
53220.00 Postage/Shipping
53230.00 Telecommunications Equipment 11,643 28,000 28,000 20,000 (8,000) (28.57)
53310.10 Training and Employee Development 17,139 24,300 24,300 23,550 (750) (3.09)
53610.00 Insurance - Gen Liability 6,097 6,463 6,463 6,675 212 3.28
53630.00 Insurance - Auto 620 2,684 2,684 848 (1,836) (68.41)
53810.00 Utilities - Electric 240,101 253,600 253,600 208,990 (44,610) (17.59)
53820.00 Utilities - Gas 45,946 51,175 51,175 46,575 (4,600) (8.99)
53830.00 Utilities - Refuse Disposal 500 500 1,000 500 100.00
53860.00 Utilities - Water 709,772 500,000 800,000 800,000
54010.01 Maint Agreements - General
54010.02 Maint Agreements - Buildings 12,564 37,600 37,600 55,100 17,500 46.54
54010.04 Maint Agreements - Equipment
54010.05 Maint Agreements - Cleaning 13,935 26,000 26,000 26,000
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
54010.61 Maint Agreements Wells 432 50,000 50,000 50,000
54010.62 Maint Agreements Water Treatment 117,566 115,500 115,500 97,250 (18,250) (15.80)
54010.63 Maint Agreements Water Distrib 385,180 276,250 276,250 279,500 3,250 1.18
54020.00 Software Service Contract 36,396 37,190 37,190 41,020 3,830 10.30
54070.00 Rentals - Heavy Equipment 5,000 5,000 5,000
54200.00 Depreciation 1,059,317
54310.00 Memberships and Subscriptions 3,217 5,250 5,250 4,250 (1,000) (19.05)
54320.00 Miscellaneous Expense 4,592 10,000 10,000
54700.00 Contra Maint Charges-Assets Capitalized
CURRENT EXPENDITURES 3,117,962 2,084,402 2,384,402 2,344,908 (39,494) (1.66)
CAPITAL OUTLAY
55520.00 Building & Building Improvements 150,000 150,000
55530.00 Infrastructure 63,818 75,000 75,000 57,500 (17,500)(23.33)
55550.00 Vehicles 60,000 60,000
55570.00 Machinery and Equipment 49,573 110,500 110,500 210,000 99,500 90.05
55580.00 Software 500,000 500,000
55700.00 Contra Capital Outlay-Assets Capitalized (49,573)
CAPITAL OUTLAY 63,818 185,500 185,500 977,500 792,000 426.95
INTEREST AND OTHER
56110.00 Bond Interest 39,730 34,650 34,650 29,250 (5,400) (15.58)
INTEREST AND OTHER 39,730 34,650 34,650 29,250 (5,400) (15.58)
PRINCIPAL
56010.00 Bond Principal 130,000 135,000 135,000 135,000
PRINCIPAL 130,000 135,000 135,000 135,000
DEBT SERVICE
56500.00 Contra Debt Service - Enterprise Prin (130,000)
DEBT SERVICE (130,000)
OTHER FINANCING USES
57000.00 Loss on Disposal of Assets
OTHER FINANCING USES
Totals for dept 49400.00 - WATER 4,287,771 3,266,510 3,748,615 4,723,227 974,612 26.00
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds 1,659,590 2,713,650 863,650 993,883 130,233 15.08
TRANSFERS OUT 1,659,590 2,713,650 863,650 993,883 130,233 15.08
Totals for dept 80000.00 - Transfers to other Funds 1,659,590 2,713,650 863,650 993,883 130,233 15.08
APPROPRIATIONS - FUND 601 6,061,021 6,104,965 4,737,070 5,847,906 1,110,836 23.45
Fund 602 - STORM WATER UTILITY
Dept 49420.00 - WATER QUALITY
PERSONAL SERVICES
51100.01 Wages - Full Time 196,035 268,004 268,004 296,888 28,884 10.78
51100.02 Wages - Part Time 991
51100.03 Wages - Seasonal/Temporary 4,802 8,000 8,000 8,000
51110.01 Overtime - Full Time 2,599 4,476 4,476 3,500 (976) (21.81)
51205.01 Other Pay - Awards
51208.01 Sick Leave - Buy Down 1,298
51301.00 Accrued Comp Time
51400.00 Compensated Absences (10,808) 1,742 1,742 2,227 485 27.84
51450.00 Social Security Contributions 11,844 17,390 17,390 19,120 1,730 9.95
51451.00 Medicare Contributions 2,770 4,067 4,067 4,472 405 9.96
51460.00 PERA Contributions 14,603 20,436 20,436 22,529 2,093 10.24
51470.00 Health Insurance 23,299 40,312 40,312 48,476 8,164 20.25
51472.00 Retiree HCSP Contributions 467 657 657 892 235 35.77
51473.00 Dental Insurance 1,384 1,413 1,413 1,575 162 11.46
51474.00 Life Insurance 143 189 189 203 14 7.41
51477.00 Workers Compensation Insurance 2,155 3,564 3,564 4,307 743 20.85
51478.00 OPEB Expense (10,300)
51479.00 PERA Pension Expense (47,540)
PERSONAL SERVICES 193,742 370,250 370,250 412,189 41,939 11.33
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
CURRENT EXPENDITURES
52010.00 Office Supplies 167 750 750 750
52050.00 Operating Supplies 170 1,000 1,000 1,000
52051.00 Fuel 6,170 14,000 14,000 13,300 (700) (5.00)
52055.00 Uniforms/Personal Protective Equipment 950 950
52200.70 Repair & Maint Supplies Storm Water Fund 10
52200.71 Repair & Maint Supplies Storm Sewer Sys 11,353 35,000 35,000 35,000
52200.72 Repair & Maint Supplies Water Quality 10,823
52200.73 Repair & Maint Supplies Regulatory 300
52400.20 Small Equipment - Technology 300
52400.30 Small Equipment - Safety 1,588 7,000 7,000 7,000
52700.00 Contra Repairs&Maint-Assets Capitalized
53100.80 Professional Services - General 44,400 63,000 63,000 143,000 80,000 126.98
53210.00 Telecommunications 1,032 1,200 1,200 1,200
53310.10 Training and Employee Development 164 2,750 2,750 2,750
53630.00 Insurance - Auto 92 135 135
53700.00 Contra Other Charges-Assets Capitalized
54010.01 Maint Agreements - General
54010.71 Maint Agreements Storm sewer system 112,930 160,000 160,000 162,000 2,000 1.25
54010.72 Maint Agreements Water Quality 8,437
54010.73 Maint Agreements Regulatory
54020.00 Software Service Contract 6,186 6,600 6,600 7,100 500 7.58
54070.00 Rentals - Heavy Equipment 6,276 10,000 10,000 10,000
54200.00 Depreciation 107,388
54310.00 Memberships and Subscriptions 1,329 2,250 2,250 2,500 250 11.11
54320.00 Miscellaneous Expense 146 1,000 1,000 1,000
54700.00 Contra Maint Charges-Assets Capitalized
CURRENT EXPENDITURES 319,261 304,550 304,550 387,685 83,135 27.30
CAPITAL OUTLAY
55020.00 Projects - Engineering
55040.00 Projects - Property & ROW Acquisit'n
55050.00 Projects - Professional Services 185,258
55530.00 Infrastructure 121,190 1,708,000 1,708,000 545,000 (1,163,000) (68.09)
55700.00 Contra Capital Outlay-Assets Capitalized
CAPITAL OUTLAY 306,448 1,708,000 1,708,000 545,000 (1,163,000) (68.09)
INTEREST AND OTHER
56110.00 Bond Interest 66,830 66,830
INTEREST AND OTHER 66,830 66,860
PRINCIPAL
56010.00 Bond Principal 20,000 20,000
PRINCIPAL 20,000 20,000
Totals for dept 49420.00 - WATER QUALITY 819,451 2,382,800 2,382,800 1,431,704 (951,096) (39.92)
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds 110,000 113,300 113,300 902,300 789,000 696.38
TRANSFERS OUT 110,000 113,300 113,300 902,300 789,000 696.38
Totals for dept 80000.00 - Transfers to other Funds 110,000 113,300 113,300 902,300 789,000 696.38
APPROPRIATIONS - FUND 602 929,451 2,496,100 2,496,100 2,334,004 (162,096) (6.49)
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
Fund 604 - SEWER FUND
Dept 41520.00 - FINANCE
PERSONAL SERVICES
51100.01 Wages - Full Time 62,531 65,759 65,759 70,171 4,412 6.71
51100.02 Wages - Part Time
51110.01 Overtime - Full Time 2,000 2,000 1,000 (1,000) (50.00)
51301.00 Accrued Comp Time
51400.00 Compensated Absences 453 427 427 526 99 23.19
51450.00 Social Security Contributions 3,770 4,201 4,201 4,413 212 5.05
51451.00 Medicare Contributions 881 983 983 1,032 49 4.98
51460.00 PERA Contributions 4,690 4,932 4,932 5,263 331 6.71
51470.00 Health Insurance 8,883 9,834 9,834 11,039 1,205 12.25
51472.00 Retiree HCSP Contributions 300 240 240 300 60 25.00
51473.00 Dental Insurance 684 540 540 506 (34) (6.30)
51474.00 Life Insurance 67 68 68 68
51476.00 MN Unemployment Insurance
51477.00 Workers Compensation Insurance 432 360 360 323 (37) (10.28)
PERSONAL SERVICES 82,691 89,344 89,344 94,641 5,297 5.93
CURRENT EXPENDITURES
52010.00 Office Supplies 78 500 500 500
52400.10 Small Equipment - General 210 210 210
52400.20 Small Equipment - Technology
53100.80 Professional Services - General 3,000 3,000 3,000
53120.10 Bank Service Fees 14,178 12,720 12,720 14,400 1,680 13.21
53220.00 Postage/Shipping 10,648 10,200 10,200 11,500 1,300 12.75
53310.10 Training and Employee Development 257 230 230 200 (30) (13.04)
53430.00 Printing Services 2,161 5,000 5,000 2,500 (2,500) (50.00)
54020.00 Software Service Contract 3,291 3,236 3,236 3,555 319 9.86
54310.00 Memberships and Subscriptions
CURRENT EXPENDITURES 30,613 35,096 35,096 35,865 769 2.19
Totals for dept 41520.00 - FINANCE 113,304 124,440 124,440 130,506 6,066 4.87
Dept 49450.00 - SEWER
PERSONAL SERVICES
51100.01 Wages - Full Time 463,614 616,859 482,268 493,499 11,231 2.33
51100.02 Wages - Part Time 2,973
51100.03 Wages - Seasonal/Temporary
51110.01 Overtime - Full Time 28,939 27,303 27,303 30,000 2,697 9.88
51110.03 Overtime - Seasonal/Temporary
51208.01 Sick Leave - Buy Down
51301.00 Accrued Comp Time
51400.00 Compensated Absences 12,262 4,010 3,135 3,701 566 18.05
51450.00 Social Security Contributions 26,834 39,938 31,593 32,457 864 2.73
51451.00 Medicare Contributions 6,275 9,340 7,388 7,591 203 2.75
51460.00 PERA Contributions 35,264 48,312 38,218 39,262 1,044 2.73
51470.00 Health Insurance 60,967 90,407 69,437 75,838 6,401 9.22
51472.00 Retiree HCSP Contributions 1,802 1,825 1,345 1,664 319 23.72
51473.00 Dental Insurance 2,734 3,507 2,648 2,597 (51)(1.93)
51474.00 Life Insurance 340 487 365 346 (19)(5.21)
51476.00 MN Unemployment Insurance
51477.00 Workers Compensation Insurance 17,604 27,056 23,239 20,291 (2,948)(12.69)
51478.00 OPEB Expense (13,812)
51479.00 PERA Pension Expense (57,961)
PERSONAL SERVICES 587,835 869,044 686,939 707,246 20,307 2.96
CURRENT EXPENDITURES
52010.00 Office Supplies 519 1,500 1,500 1,500
52050.00 Operating Supplies
52051.00 Fuel 13,961 18,400 18,400 19,250 850 4.62
52055.00 Uniforms/Personal Protective Equipment 3,264 7,450 7,450 3,800 (3,650) (48.99)
52200.80 Repair & Maint Supplies Sewer fund
52200.81 Repair & Maint Supplies Sewer Collection 3,926 33,500 33,500 34,500 1,000 2.99
52200.82 Repair & Maint Supplies Lift Stations 29,620 40,000 40,000 50,000 10,000 25.00
52400.10 Small Equipment - General 3,619 8,000 8,000 8,000
52400.20 Small Equipment - Technology 836
52400.30 Small Equipment - Safety 5,728 7,750 7,750 7,750
53100.20 Professional Services - Engineering 24,650 9,200 9,200 9,200
53100.80 Professional Services - General 5,000 5,000 7,000 2,000 40.00
53210.00 Telecommunications 22,891 62,000 89,000 57,000 (32,000) (35.96)
53310.10 Training and Employee Development 15,845 17,000 17,000 17,000
53610.00 Insurance - Gen Liability 6,097 6,463 6,463 6,675 212 3.28
53630.00 Insurance - Auto 1,442 2,684 2,684 1,974 (710) (26.45)
53810.00 Utilities - Electric 79,813 86,700 86,700 75,080 (11,620) (13.40)
53900.00 MCES Installment 1,931,514 2,047,405 2,047,405 2,090,201 42,796 2.09
54010.81 Maint Agreements Sewer Collection 67,000 134,000 67,000 (67,000) (50.00)
54010.82 Maint Agreements Lift Stations 80,988 106,925 106,925 102,000 (4,925) (4.61)
54020.00 Software Service Contract 37,571 38,690 38,690 44,020 5,330 13.78
54070.00 Rentals - Heavy Equipment 5,000 5,000 5,000
54200.00 Depreciation 730,684
54310.00 Memberships and Subscriptions 279
54320.00 Miscellaneous Expense
CURRENT EXPENDITURES 2,993,247 2,570,667 2,664,667 2,606,950 (57,717) (2.17)
CAPITAL OUTLAY
55530.00 Infrastructure 150,451 1,500,000 1,500,000 454,500 (1,045,500) (69.70)
55570.00 Machinery and Equipment 305,485 440,000 440,000 709,000 269,000 61.14
12/10/24 - Council Meeting
2023 2024 2024 2025 2025 2025
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
BUDGET REPORT
CITY OF PRIOR LAKE
EXPENDITURES- DETAIL
From Amended Budget
55580.00 Software
55700.00 Contra Capital Outlay-Assets Capitalized (752,678)
CAPITAL OUTLAY (296,742) 1,940,000 1,940,000 1,163,500 (776,500) (40.03)
INTEREST AND OTHER
56110.00 Bond Interest 39,730 34,650 34,650 29,250 (5,400) (15.58)
INTEREST AND OTHER 39,730 34,650 34,650 29,250 (5,400) (15.58)
PRINCIPAL
56010.00 Bond Principal 130,000 135,000 135,000 135,000
PRINCIPAL 130,000 135,000 135,000 135,000
DEBT SERVICE
56500.00 Contra Debt Service - Enterprise Prin (130,000)
DEBT SERVICE (130,000)
OTHER FINANCING USES
57000.00 Loss on Disposal of Assets 94,246
OTHER FINANCING USES 94,246
Totals for dept 49450.00 - SEWER 3,418,316 5,549,361 5,461,256 4,641,946 (819,310)(15.00)
Dept 80000.00 - Transfers to other Funds
TRANSFERS OUT
59203.00 Transfers to Other Funds 744,828 247,000 247,000 407,133 160,133 64.83
TRANSFERS OUT 744,828 247,000 247,000 407,133 160,133 64.83
Totals for dept 80000.00 - Transfers to other Funds 744,828 247,000 247,000 407,133 160,133 64.83
APPROPRIATIONS - FUND 604 4,276,448 5,920,801 5,832,696 5,179,585 (653,111) (11.20)
APPROPRIATIONS - ALL FUNDS 38,045,520 50,208,736 49,962,976 48,240,660 (1,722,316) (3.45)
(1,968,076) (3.92)
From Original Budget
2025 Final Tax Levy and Budget
December 10, 2024
PriorLakeMN.gov
Tonight’s
Agenda
2
2025 Budgets Tax Supported
Enterprise Funds
Residential Impact of the 2025
tax levy
Budget Objectives/Metrics
Questions
PriorLakeMN.gov
2025 Tax
Levy and
Budget
Schedule
3
Feb/March/April/June – Strategic Financial
Planning and CIP Work Sessions
July 23 – Preliminary Budget/Tax Levy
Discussion/CIP Debt Impacts Work Session
August 27– Budget Work Session
September 24 - Public Budget Meeting/Adopt
Preliminary Tax Levy and Budget
Nov. 2 – Budget Update
Dec. 10 – Public Budget Meeting/Adopt Final
Tax Levy and Budget
Tax Levy and Budget Schedule
PriorLakeMN.gov
2025 Proposed City Budget
Expenditures - $48,240,000
4
General Fund
$22,169,000 46%
Debt Service Funds
5,185,000 11%Capital Funds 4,291,000
9%
Special Revenue
Funds 3,234,000
7%
Utility Funds 13,361,000
27%
Rounded to the nearest 1000
PriorLakeMN.gov
Budget Talking Points
5
The proposed budgets reflect additional resources needed for the following areas:
•Proposed personnel funding for a Fire Marshal, the Assistant Finance Director transition
to a full-time position, and levy impact of the 2024 new Police Officer that was funded
with one-time state aid in the prior year.
•Funding capital plans for PayGo strategy for annual capital replacement needs for
equipment/park equipment/facilities.
•Inflationary/Contract increases for wages and commodities
•Reduction in the rate of residential development
PriorLakeMN.gov
General Fund – City’s Operating Fund
Expenditures $22,169,000
6
General Government
$4,541,000 21%
Public Safety - Police &
Fire 10,746,000 49%
Public Safety - All Other
$972,000 4%
Public Works
$2,895,000 13%
Parks & Recreation
$2,753,000 14%MV Debt Service Transfer
$262,000 1%
Rounded to the nearest 1000
PriorLakeMN.gov
General Fund Revenues $22,169,000
7
Property Tax Levy -
Tax Capacity
$14,849,000 67%
Property Tax Levy -
Market Value
$262,000 1%
Licenses &
Permits
$551,000
3%
Intergovernmental
$3,607,000 16%
Charges for Services
$1,796,000 8%
Other Revenues
$489,000 2%Transfers From Other
Funds $615,000 3%
Rounded to the nearest 1000
PriorLakeMN.gov
* 71% of city budget is personnel costs.
8
2025 Base Tax Levy Considerations
Growth (New Construction)1.3%
Wage Growth *4.7%
Debt Service 0.0%
Joint prosecution (unfunded
mandate)1.0%
Base Property Tax Levy Considerations 7.0%
PriorLakeMN.gov 9
•The 2025 proposed tax levy
is $19,855,410.
•This is increase is
$1,140,120 (6.09% increase)
•Base levy considerations
total is a 7.0% levy increase
•Public Safety (Police & Fire)
represents one third (32%) of
the total levy increase
Components of the Tax Levy Change
3.3%$638,000
1.1%$200,000
1.6%$302,000
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
Mandatory CIP -Tax Levy Components Personnel Adds
Total: 6.09% $1,140,000
PriorLakeMN.gov
•Total CITY tax levy of $19,855,410 which is an
6.09% increase from the prior year levy. City tax
rate estimate of 30.57% (.88% increase).
•Total EDA tax levy of $405,000 which is a 3.85
increase from the prior year levy. EDA tax rate
estimate of .63% (1.12% decrease)
10
Property Tax Projection Summary
PriorLakeMN.gov
Property Tax Rate History
11
PriorLakeMN.gov
Budget Metric: Bond Rating – Maintain/improve current rating
2023 – S&P Rating of AAA
2024 – Moody’s Rating upgrade to Aa1
Budget Metric: General Fund Reserves – 40% to 50%
2024 Year End Projection – 52%
2025 Year End Projection – 50%
12
Budget Metrics – Bond Rating
and General Fund Reserves
PriorLakeMN.gov
•Prior Lake’s Tax Rate has been
consistently lower than average tax rate
for Seven-County Metro area cities.
•2024 Prior Lake City Tax Rate of 30.30%
•2025 Prior Lake City Tax Rate based on
proposed 2025 budget is 30.57%
13
Metro Area Average City Tax Rates
City Levy/Tax Capacity = Tax Rate
PriorLakeMN.gov
•City Levy/Tax Capacity = Tax Rate
•2025 Prior Lake City Tax Rate estimate
based on proposed 2025 budget is
30.57%
14
Scott County Tax Capacity Rate by City
City 2023 2024
Belle Plaine 81.02%88.96%
Credit River 16.14%17.10%
Elko New Market 40.75%46.25%
Jordan 58.56%57.23%
New Prague 43.77%42.43%
Prior Lake 28.11%30.30%
Savage 35.99%37.61%
Shakopee 28.59%27.40%
PriorLakeMN.gov 15
Resident Impact of Proposed City Tax Levy
Change
PriorLakeMN.gov 16
Resident Impact of City Tax Levy
Median Valued Home
•The estimated increase in city tax is $25
for a median valued home of $433,600 for
pay 2025
RESIDENTIAL IMPACTS
Median
% Net Net Net
of Payable Inc/Dec Difference
Inc/Dec Total 2025 24 vs 25 % Change
+15.01+%158 2%1,542$ 209$ 15.6%
+10.01-15.00%111 1%1,505$ 172$ 12.9%
+5.01-10.00%2,518 26%1,432$ 99$ 7.4%
+0.01-5.00%5,654 58%1,359$ 25$ 1.9%
No Change 157 2%1,322$ (11)$ -0.8%
-0.01-5.00%1,106 11%1,286$ (48)$ -3.6%
-5.01 - 10.00%2 0%1,212$ (121)$ -9.1%
-10.00 - 15.00%0 0%1,139$ (194)$ -14.6%
-15.01% +7 0%1,103$ (231)$ -17.3%
9,713 100%
% EMV Value Range
# of
affected
Properties
Median $433,600
PriorLakeMN.gov
Resident impact – 2024 tax dollar for a
median valued home
17
* Other includes Scott County CDA, City EDAs ( Jordan, Prior Lake &
Shakopee), Water Districts, Sewer District, & Region Nine Development
Commission
PriorLakeMN.gov
18
Council Discussion
Council Action Requested
Resolution 1- Consider Approval of a Resolution Approving
Final 2025 City Budgets and Certifying Final 2025 City of Prior
Lake Property Tax Levy to Scott County Department of
Taxation
Resolution 2 - Consider Approval of a Resolution Approving
Final 2025 Economic Development Authority Budget and
Certifying Final 2025 Economic Development Authority
Property Tax Levy to Scott County Department of Taxation