City Council Agenda Packet 09-11-2006 Special
AGENDA
SPECIAL MEETING - MONTICELLO CITY COUNCIL
Monday September 11, 2006 - 5:30 p.m.
Mayor: Clint Herbst
Council Members: Wayne Mayer, Tom Perrault, Glen Posusta and Brian Stumpf
1. Call to Order
2. Consideration of preliminary 207 Budget and Tax levy.
3. Tour of Fire Department
4. Adjourn
Special Council Meeting Agenda: 9/11/06
2. Consideration of preliminary 2007 Bude:et and Tax Levv. (RW)
A. REFERENCE AND BACKGROUND:
The purpose of this second workshop is for the Council to continue discussion on adopting a
preliminary budget and resulting tax levy for the year 2007 by the September 15th deadline. A
few modifications have been made to the budget worksheets based on discussion that
occurred at our first workshop. The changes made to the summaries include recognition of
the $80,891 that the EDA will be repaying to the liquor fund that is identified for a reduction
in the general fund tax levy. Also based on discussions regarding potential savings by not
publicizing the minutes in 2007, a $20,000 reduction in legal expenses which results in a
$20,000 tax levy reduction has also been included.
An additional expense item of $2,000 was added to the Police Department budget to account
for expenditures related to the MEADA program. Finally, by reducing the general fund levy
by an additional $25,250, the total overall tax levy could be placed at $7,183,259, under the
maximum levy that would require a public hearing and the truth in taxation requirements.
The net result would be a $124,141 reduction in the levy proposed from the first workshop.
Based on the direction provided by the Council at the last workshop, I have attempted to
review the 2006 budget for the City of Buffalo compared to Monticello's 2006 budget.
Comparing Buffalo's annual budget to Monticello's is not an easy task, even when I have a
copy oftlteir budget available to review. Part of the problem in making comparisons is you're
not sure whether you are comparing apples to apples as each city has different programs and
services they provide which may be different from those in other communities. Buffalo's
budget preparation is in a different format than Monticello's and it is not always easy to track
what type of expenditures they are including in their overall categories compared to our own.
For example, I found that many of their debt and lease payment expenses are included in their
department or fund budgets whereas in Monticello's case, we show our debt as a separate line
item for all debt payments. Buffalo includes some oftheir debt in the budgets of each
department, but not all of their debt is shown this way and I did not have access to all of their
debt schedules to determine how much of their expenditures are not actually included in their
budget document.
I have prepared a few schedules that may be of interest to the Council in trying to compare
revenues and/or expenses between the two cities, with some of this information being similar
to what was provided to the Council in January during my department head report. In
comparing budgeted expenses for major funds and activities, at first glance Buffalo has
expenditures budgeted at $24,896,000 compared to Monticello's $16,300,000. Differences
between the communities include the fact that Buffalo has over $8,000,000 in their electric
fund that Monticello does not have along with enterprise funds including their ice arena and
golf course. On the other hand, Monticello has a community center that Buffalo does not
have and therefore, our expenses are higher in that area than theirs. When reviewing
Buffalo's debt and lease payment obligations, it appears that their total annual expenditures
were $6.5 million compared to Monticello's $5.4 million in debt payments. Another
interesting note is that Buffalo attempts to cover its debt obligations for its sewer and water
funds by having a rate structure that not only covers general operating costs, but also covers
debt payments. In Monticello's case, it has been our past policy to establish our rate
structures more in line with covering just operational costs with major infrastructure and plant
Special Council Meeting Agenda: 9/11/06
improvements being financed by trunk charges, hookup fees and property taxes rather than
user fees.
The City of Buffalo has their HRA treated as a separate levying authority and thus I have no
budget information to compare to Monticello for that fund. Likewise, they do not budget
separately for their off-sale liquor establishment but simply target a profit that they wish to
attain to support city functions.
Another comparison I tried to make was on total salaries and wages for similar departments or
functions between the two cities. In some cases, I am assuming that construction and
inspection services and other engineering fees are handled through consulting services in
Buffalo whereas Monticello has two inspectors on staff. Likewise, the City of Monticello has
$194,000 budgeted for building department inspection salaries whereas the City of Buffalo
contracts their building services to an outside vendor. Taking that into account, the City of
Monticello's budgeted salaries for comparable departments would have been about $276,000
higher than Buffalo, but when you consider that this amount included a $195,000 for building
inspection and a $102,000 for construction inspection department salaries, total salaries in
Monticello would actually be lower than those budgeted by Buffalo.
After reviewing similar department or services provided by the two communities, I cannot see
how anyone could claim that Monticello spends two or three times the dollars that our
neighboring community spends. By focusing just on the property tax levy by itself,
Monticello's $6.75 million dollar levy is certainly higher than Buffalo's $2.984 million levy
but when you take into account the reasons why and other sources of revenue that Buffalo has
that Monticello does not, you will see that both communities are very close to being equal.
There is nothing Monticello can do about the fact that we do not receive $1.4 million in state
aid like Buffalo does as it is expected we would be adding this amount to our property tax
levy to equal Buffalo. I know I have said this a number of times but if the City wants to
institute additional fees and charges similar to Buffalo for such things as storm water utility
charges ($310,000), garbage and recycling service charges ($750,000), provide transfers from
our sewer and water utility funds to the general fund and establish an electric franchise fee
that equals ($850,000) and eliminate our community center to be equal with Buffalo, we
would have a lower tax levy than they do. Monticello made choices to have the community
center which required an operations and debt levy of$908,000.
In the proposed 2007 budget, you may recall I have recommended the establishment of an
electric franchise fee that is anticipated to generate around $275,000 annually. While this is
not the same amount being generated by the City of Buffalo, it is a start on replacing the tax
levy with additional service fees and charges to our residents.
The cost comparison for basic services that I shared with the Council in early January
continues to show that when you add up all the costs for taxes, sewer and water charges, and
garbage charges between Buffalo and Monticello for various valued homes, the total cost to a
Monticello resident is lower in all cases. It really comes down to what is the Council's choice
in funding these services, is it through property taxes or through service charges and fees?
We can definitely lower our tax levies substantially if you choose to increase your sewer and
water rates by 100% or more in order to cover the debt on the waste water treatment plant and
future improvement costs to the plant like Buffalo does and to also allow you to transfer funds
from the sewer and water accounts to the general fund to subsidize city hall costs. The same
Special Council Meeting Agenda: 9/11/06
is true for garbage and recycling services. A tax reduction can be accomplished simply by
establishing a garbage fee for all residents. The list goes on and on, with any new revenue
sources the Council wishes to establish likely being able to cut your tax levy by an equal
amount.
If the Council is comfortable with funding part of next years budget with existing reserves,
the tax levy or other revenue sources can be reduced accordingly. If the direction is to not use
up a lot of our fund reserves, staffwill need direction on what programs or expenditures you
would like to see reduced in order to allow the tax levy to be further reduced. Regardless, the
Council will need to establish the preliminary tax levy by September 15, 2006, but it does not
have to be the final levy. It cannot be increased in the future but can be lowered at a later date
before final adoption in early December.
B. ALTERNATIVE ACTIONS:
1. Adopt a preliminary budget and tax levy as summarized in the amount of$7,183,259.
2. Adopt a preliminary tax levy and budget at an amount to be determined.
c. STAFF RECOMMENDATION:
Trying to compare Monticello's budget and expenditures to Buffalo's is an interesting
concept, but very difficult to determine whether we are making accurate comparisons. No
matter where you put the numbers and what you show as revenue and expenditures, I still feel
the true story is told in what does it cost a homeowner for a particular valued home to live in
Monticello compared to Buffalo. From what I can determine, Monticello's costs are not two
or three times higher than Buffalo's. As a matter of fact, we are still cheaper when you take
the basic services into account that everyone has to have. The tax levy recommended under
Alternative #1 is below the maximum levy established by the state that would require a public
hearing and truth in taxation requirements and would be an increase in dollars collected of
6.4% over last year. When you take into account that our overall market value and tax
capacity value is estimated to increase at 15% to 19%, the tax capacity rate will continue to
drop and most people's taxes will be lower than they were last year for the city's share of the
property tax.
D. SUPPORTING DATA:
Budget Worksheet Summary
BuffalolMonticello Comparisons Worksheets
CITY OF MONTICELLO
2007
PROPOSED BUDGET
SUMMARY
SECOND DRAFT
9-11-06
TAX LEVY SUMMARY
2007 Budget
All Funds
$780,125
$3,925,880
$36,660
$15,550
$29,590
$7,100
$22,600
$523,600
$0
$908,895
$500,000
$789,065
$3,858,014
$36,660
$0
$20,000
$650
$0
$667,300
$65,000
$1,246,570
$500,000
)j':r;;'f'7:1~ ' ' i" ", . '1'; Y(;~'l a'Y;'!'II- - ,:-1;; j;~, ;\~ :'1
N'~OJxr;~;"",- (: '" \, ! ~ 4.1. r ~ , " ~~,,:-r.~f hl\~' 1Md"~~4~ol , ,., Io,A~ I n)~~I;'I,l ,~~~,f .~I
Net Certified Levy Decrease/Increase
Maximum Lev Allowed
Payable 2002 Tax Capacity Rate
Payable 2003 Tax Capacity Rate
Payable 2004 Tax Capacity Rate
Payable 2005 Tax Capacity Rate
Payable 2006 Tax Capacity Rate
Est. Payable 2007 Tax Capacity Rate
$0
N/A
6.40% ($433,259)
67.645
65.558
62.452
58.760
51.040
47.260
"..- ~"""r;;;J"'''''I:C ',""'" "J" "";';'''0''1''''''''''''''''1'''''''''''"1 "" ,"n.' "" ,,,"'..,... ,.... ~
ll'~'.'~:r..l'cl'.l^ ,>-~, "'1" (',111', ."
\ '", ,.... , ' " -- "- , .';. r. " I
V~'hill ,1~1"lr, i '\t.I'i.I:!.'" J
oI~,'~,... ~ "11~jJc~bo>l:<Mj,,"....' ~"jL:i,... "" ~..: "\x'..:~INtl."k;"tr:..,,,,~.,, """'" "'."" ""..,' II. ~~ ~~IIIW;l;...\J ,I.
2001/Payable 2002
2002/Payable 2003
2003/Payable 2004
2004/Payable 2005
2005 Payable 2006
Est. Payable 2007
$9,606,212
$10,344,950
$11,141,052
$11,840,000
$13,224,144
$15,200,000
COMMENTS:
*Community Center budget levy includes $857,750 for debt service
and $388,820 operations
Maximum levy without a public hearing being required = $7,183,262
2007 Budget.xls:Tax Levy Sum:9/1/2006
-
67.645
65.558
62.452
58.76
51.04
47.260
$6,498,079
$6,782,018
$6,957,915
$6,957,915
$6,750,000
$7,183,259
1
REVENUE AND EXPENDITURE SUMMARY
2007 Budget
~""."' " , ",",., '''' ".-, ""' "" ""' ""~~Ii;;"~'r""')j'.n"'l" "('r,o"'"~F'J:;'''''''~'''I'''' ,":r,'~'~'~""'F "r:C'" ".. :"''''''''r~!;'''1t'l''' :
~~I;:t~l~..". ,,\;,>l.t\ ~ .-0_.\ _>., > '"' "".~, J ".~~::~Jq~)o~L~t.~~ ~l, ",",~J~~;:.~~~]l!? ~;"J ~ ~'I "~~~t~~:;:Jt~,~:.l t< , Yi'}~r~~:;.~)~!~; dI~rf"~
General
Parks
Park Dedication
Libra
Trans ortation
Shade Tree
Communit Center
DTED Clean U Fund/Envir
OM
HRA
Minn. Investment Fund
EDA
SCERG
CMIF
Debt Service
Li uor
Water
Sewer
Cemete
Ca itallm rovements
Water Access
Storm Sewer Access
Sanita Sewer Access
Streeet Reconstruction Fund
$6,394,097
$797,825
$109,205
$37,960
$16,000
$33,210
$2,053,095
$0
$7,100
$760,100
$26,015
$38,970
$660
$210
$4,440,560
$3,608,345
$538,312
$994,640
$31,000
$626,925
$491,726
$359,339
$1,669,641
$546 135
$8,041,215
$1,227,125
$50,000
$37,960
$16,000
$33,210
$2,045,475
$0
$7,100
$891 ,565
$0
$1,000
$0
$0
$5,426,218
$3,539,200
$884,625
$1,947,045
$33,975
$545,200
$567,410
$269,800
$1,267,990
$750 000
COMMENTS:
(A) includes $1,010,797 Depreciation - Sewer
( B ) includes $447,646 Depreciation .. Water
( C ) includes $422,745 depreciation .. Parks & Recreation
( D ) include $1,929 Depreciation .. Cemetery
( E ) includes $1,839,785 Depreciation -- Government Funds
*Includes $8,490,000 for WWTP Improvements
2007 BUDGET.xL$:Rev & $um:9/1/2006
$7,106,726
$814,125
$145,365
$38,360
$0
$22,745
$2,496,815
$0
$15,700
$853,710
$25,665
$42,945
$570
$105
$6,023,131
$3,638,865
$602,385
$1,039,390
$35,575
$205,913
$361,000
$445,745
$1,365,980
$546,030
$8,847,620 ( E )
$1,256,870 ( C )
$60,000
$38,360
$0
$37,390
$2,496,815
$0
$15,700
$883,740
$0
$1,000
$0
$0
$5,888,793
$3,765,809
$1,252,440 (B)
$1,955,180 ( A)
$35,560 ( D )
$205,600
$0
$0
$9,572,300 *
$1 250,000
2
GENERAL FUND SUMMARY
2007 Budget
REVENUE
Taxes
Current Ad Valorem Taxes
Oelin uent Ad Valorem Taxes
Mobile Home Tax
Forfeited Tax Sale A ort.
Penalt & Interest - Ad Valorem Taxes
101.31011
101.31021
101.31031
101.31920
101.31910
Licenses and Permits - Business
Li uor License
Beer License
Set U Licen
Other Bus. Licenses & Permit
101.32111
101.32112
101.32113
101.32199
Licenses and Permits. Non-Business
Buildin Permits
Variances/Conditional Uses
Gradin Permits
Si n/Banner Permits
Mobile Home Permits
Animal Licenses
Fiber 0 tic Franchise Fee
Electric Franchise Fee
Other Non-Business License & Permits
2006
$3,925,880
$0
$0
$0
$6,500
2007
$3,982,155
$0
$0
$0
$12,500
$31,450
$1,500
$0
$2,800
$40,900
$2,200
$0
$3,000
101.32211 $775,000 $825,000
101.32212 $4,000 $4,100
101.32215 $0 $0
101.32222 $500 $5,000
$0 $300
101.32241 $275 $500
101.32263 $500 $500
$0 $275,000
101.32299 $3,000 $2,200
101.33401
101.33402
101.33403
101.33404
101.33408
101.33410
101.33420
101.33421
101.33499
101.33610
101.33620
101.36210
$0
$0
$0
$6,740
$15,000
$67,345
$95,000
$45,000
$0
$12,200
$0
$13,000
$0
$0
$0
$6,740
$15,000
$77,450
$96,500
$46,000
$0
$11,500
$0
$11,000
2007 BUDGET.XL$:GenFundSumRev:9/1/2006
3
GENERAL FUND SUMMARY
2007 Budget
101.34103
101.34105
101.34106
101.34107
101.34122
101.34204
101.34205
101.34206
101.34207
101.34210
101.34407
101.34408
101.34409
101.34410
101.34780
101.34960
$11,652
$250
$268,000
$10,250
$77,000
$85,000
$5,000
$45,675
$2,000
$300
$7,000
$2,700
$50,000
$38,500
$0
$515,000
$0
$1,000
$3,000
$0
$285,000
$10,000
$100,000
$90,000
$5,000
$50,250
$5,500
$800
$8,500
$2,800
$68,500
$46,000
$0
$595,000
$100
$1,000
101.36210
101.36215
101.36214
101.36217
101.36220
101.36221
101.36230
101.36240
101.36241
101.36242
101.36243
101.36299
$220,150
$5,300
$3,035
$11,295
$38,260
$0
$0
$1,000
$0
$800
$0
$7,000
Refunds and Reimbursements
Refunds/Reim bursements
Discount
$175,500
$5,295
$3,485
$11,635
$12,615
$0
$7,500
$500
$0
$750
$0
$6,800
2007 BUDGET.XLS:GenFundSumRev:9/1/2006
4
GENERAL FUND SUMMARY
2007 Budget
Transfers from Other Funds
Transfer from Li uor Funds
Less: LGA and MVHC Aid loss
($276,882)
~
~:V'11~nr~'7&r;1"::N'r::r.',~;:,r;nNj";':rs:r:-N"r;;;i'1'rr"?'''F ':"~'"' "" n " , 'I;;'" ",,, '~','r,~T!':!'l,""" ,,, ""i rT.":1'I;t;r:111::j~"~1r,1
i~Ji}J,=lj2~~IJ.W:IlIjL~..s3~d..~~!I.i~1:~lI!Etmd~^lllf::::':'::-":~i>:_" ""J~j" "'!.'A"~'"'' . '~~~A"" J:i.!i:0.il..:.i.<'~~,,:...:<~;;~iUW~~illJl1>>l.a.:~'''''-''L''l~~\:~IliiIlllllll~i
2007 BUDGET,XLS:GenFundSumRev:9/1/2006
5
GENERAL FUND SUMMARY
2007Budget
EXPENDITURES
2006
$41 ,455
$290,585
$246,475
$38,900
$66.665
$297.730
$55.625
$214.150
$126,710
$106,040
$20,080
$21 ,485
$16,230
2007
$36.715
$238.205
$353,490
$43.200
$76,915
$412,395
$56,125
$253,020
$142,000
$206.080
$1.000
$23.870
$7.825
Public Safe
Law Enforcement
Fire
Buildin Ins ections
Civil Defense
Animal Control
Public Safet De reciation
$876,000
$279.630
$325.525
$16.770
$43.700
$68,900
$996.205
$314.380
$350,485
$19,025
$45,500
$86.860
$151,740
$181.315
$650.830
$78.145
$156.000
$8,300
$156,515
$477.785
$807.990
$1.588,870
$175.975
$225.150
$596,650
$142,050
$237.500
$48.300
$200.810
$510,075
$817,370
$1.745.100
Health & Welfare
Senior Citizens Center
YMCA/Communit Education
Chamber Buildin
Ice Arena Contributions
Swan River School Rent
$89.940
$18.200
$0
$75,000
$0
$94.915
$18.200
$0
$75,000
$0
2007 BUDGETXLS:GenFundSum-Exp:9/1/2006
6
GENERAL FUND SUMMARY
2007Budget
2007 BUDGET.XLS:GenFundSum-Exp:9/1/2006
7
SPECIAL REVENUE FUND
2007 Budget
Park Fund
REVENUE
Current Ad Valorem Taxes
Delin uent Ad Valorem Taxes
Mobile Home Tax
Pen & Int - Ad Valorem Taxes
Field Fees
Team Fees
Park Rental Fees
Concession Revenue
Other Char es for Services
Interest Earnin s
Refunds/Reimbursements In
Other Miscellaneous Revenue
Transfer from General Fund
Transfer from Other Funds
2006
$780,125
$0
$0
$0
$2,900
$500
$3,200
$3,500
$0
$7,500
$0
$100
$0
$0
225.31011
225.31021
225.31031
225.3191
225.34771
225.34770
225.34780
225.34772
225.34999
225.3621
225.3629
225.36299
225.39201
225.39203
2006
$789,065
$0
$0
$0
$3,000
$5,000
$4,000
$0
$0
$12,960
$0
$100
$0
$0
EXPENDITURES
......_~_____.....____~.....__IIIIiIiI____.........__...._-_...-....--~.....--------
225.45201.1010
225.45201.1020
225.45201.1030
225.45201.1031
225.45201.1040
225.45201.1050
225.45201.1090
225.45201.1110
225.45201.1210
225.45201.1220
225.45201.1250
225.45201.1310
225.45201.1420
225.45201.1520
$205,870
$3,000
$0
$0
$68,000
$0
$0
$2,500
$16,615
$17,165
$4,015
$35,260
$0
$0
$213,920
$2,600
$0
$0
$65,000
$0
$0
$500
$17,595
$17 ,455
$4,080
$42,675
$500
$0
S I'
upplles
Printed Forms & Paper 225.45201.2030 $0 $0
Safety Supplies 225.45201.2065 $2,600 $2,600
Misc Office Supplies 225.45201.2099 $150 $150
CleaninQ Supplies 225.45201.2110 $850 $1,000
Clothing Supplies 225.45201.2111 $700 $500
Motor Fuels 225.45201.2120 $23,000 $30,000
Lubricants & Additives 225.45201.2130 $4,200 $1,000
Chemical Products 225.45201.2160 $10,000 $12,000
2007 BU DOET .XLS:SpecRevParksWkst:9/1/2006
8
SPECIAL REVENUE FUND
2007 Budget
Park Fund
225.45201.2199 $18,000 $20,000
225.45201.2210 $6,400 $6,400
225.45201.2211 $4,000 $4,000
225.45201.2220 $1,500 $1,500
225.45201.2230 $4,500 $3,000
225.45201.2250 $12,000 $15,000
225.45201.2299 $15,000 $15,000
ui ment
225.45201.2410 $1,500 $2,000
225.45201.2440 $2,500 $2,000
225.45201.2460 $0 $0
$8,500 $0
225.45201.2471 $0 $0
225.45201.2472 $0 $0
225.45201.2499 $2,500 $0
2007 BUDGET.XL$:$pecRevParksWkst:9/1/2006
225.45201.3110
225.45201.3190
225.45201.3199
225.45201.3210
225.45201.3310
225.45201.3320
225.45201.3330
225.45201.3499
225.45201.3520
225.45201.3630
225.45201.3810
225.45201.3830
225.45201.4010
225.45201.4044
225.45201.4050
225.45201.4090
225.45201.4091
225.45201.4099
225.45201 .4150
225.45201.4170
225.45201.4199
225.45201.4330
225.45201.4350
225.45201.4360
225.45201.4370
225.45201.4390
225.45201.4391
225.45201.4399
$0
$0
$5,500
$2,850
$450
$2,400
$0
$600
$600
$0
$6,500
$1,600
$3,300
$5,000
$2,200
$2,000
$3,500
$2,000
$1 ,400
$0
$0
$400
$150
$0
$0
$0
$0
$6,000
$429,300
$0
$0
$3,000
$3,000
$450
$2,500
$0
$600
$600
$0
$7,000
$1,600
$6,000
$5,000
$2,000
$3,000
$4,000
$2,000
$1,000
$2,100
$0
$400
$150
$0
$0
$0
$0
$5,000
$422,745
9
SPECIAL REVENUE FUND
2007 Budget
Park Fund
225.45201.5301
225.45201 .5501
225.45201.5601
225.45201.5801
225.45202.2199
225.45202.2499
225.45202.3199
$6,000
$6,500
$0
$0
$0
$0
$0
$0
$0
$0
$0
$75,000
$150,000
$6,000
$4,200
$0
$5,000
$15,000
$52,000
$10,000
$25,000
$75,000
$3,000
$40,000
$0
$0
NSP Ballfields
Safety Supplies 225.45203.2065 $150 $100
Cleaning Suppies 225.45203.2110 $150 $150
Motor Fuels 225.45203.2120 $0 $0
Lubricants 225.45203.2130 $250 $100
General Operating Supplies 225.45203.2199 $600 $600
Equipment Repair Parts 225.45203.2210 $0 $0
Vehicle Repair Parts 225.45203.2211 $0 $0
BuildinQ Repair Supplies 225.45203.2230 $0 $0
LandscapinQ Materials 225.45203.2250 $0 $0
Misc. Repair/Maint. Supplies 225.45203.2299 $3,400 $1,000
Small Tools Mise 225.45203.2410 $0 $0
T&E Machinery 225.45203.2440 $0 $0
T &E Other 225.45203.2499 $0 $0
Misc. Professional Services 225.45203.3199 $2,000 $2,000
Telephone 225.45203.3210 $0 $0
AdvertisinQ 225.45203.3499 $0 $0
Electricity 225.45203.3810 $7,000 $7,600
Repair/Maint - BuildinQs 225.45203.4010 $0 $5,000
Repair/Maint - Machinery/Equipment 225.45203.4044 $0 $0
Repair/Maint - Parks & Recreation 225.45203.4080 $0 $0
Repair/Maint - Other 225.45203.4099 $0 $0
Misc. Other Expense 225.45203.4399 $0 $500
1m provements 225.45203.5301 $6,500 $0
Other Equipment 225.45203.5801 $0 $2,000
2007 BUDGETXLS:SpecRevParksWkst:9/1/2006
10
SPECIAL REVENUE FUND
2007 Budget
Park Fund
225.45203.7203
2007 BUDGET.XLS:SpecRevParksWkst:9/1/2006
11
SPECIAL REVENUE FUND
2007 Budget
Community Center
REVENUE
2006
2007
Current Ad Valorem Taxes 226.31011 $908,895 $1,246,570
Delinquent Ad Valorem Taxes 226.31021 $0 $0
Mobile Home Tax 226.31031 $0 $0
Penaltv & Interest - Ad Valorem Taxes 226.31910 $0 $0
Homestead Credit 226.33402 $0 $0
State Grants & Aids - Other 226.33429 $0 $0
Room/Space Rental 226.34101 $137,000 $150,000
Concessions 226.34740 $89,500 $38,000
Ballfield Concessions $0 $22,500
Kitchen Rental/Partv Room Rental 226.34755 $33,700 $90,000
Chapel Rental $0 $15,000
User Fees 226.34790 $52,000 $52,000
Memberships 226.34791 $500,000 $545,000
Proaram ActivltVFees 226.34792 $65,000 $70,000
Other Charaes for Services 226.34999 $10,000 $8,000
Interest Earninas 226.36210 $3,000 $8,945
Rental of EQuioment 226.36221 $500 $300
Contributions - Private 226.36230 $3,000 $0
NSF Fee $0 $500
Other Misc Revenue 226.36299 $500 $0
Transfers from General Fund 226.39201 $0 $0
, ,J , I ' 1.1....
Transfer from LI uor Fund
226 39207
$250 000
EXPENDITURES
$250 000
226.45122.1010
226.45122.1020
226.45122.1030
226.45122.1031
226.45122.1040
226.45122.1050
226.45122.1090
226.45122.1110
226.45122.1210
226.45122.1220
226.45122.1250
226.45122.1310
226.45122.1420
226.45122.1520
$296,000
$4,500
$320,000
$500
$0
$0
$0
$5,000
$27,660
$38,500
$9,005
$57,405
$0
$0
$309,150
$6,500
$330,000
$250
$0
$0
$0
$0
$34,370
$40,045
$9,365
$90,265
$0
$0
Supplies
Printed Forms & Paper 226.45122.2030 $1,000 $1,000
Program Operatina Costs 226.45122.2065 $0 $0
Mise Office Suoolies 226.45122.2099 $4,500 $3,000
Cleaning Supplies 226.45122.2110 $8,000 $8,000
Clothina Suoolies 226.45122.2111 $4,000 $4,000
Motor Fuels 226.45122.2120 $0 $100
Lubricants & Additives 226.45122,2130 $0 $0
Chemical Products 226.45122.2160 $11,000 $11,000
Pool Maintenance Supplies 226.45122.2161 $5,000 $6,200
Mise Operatinq Supplies 226.45122.2199 $21,720 $22,000
Eauipment Reoair Parts 226.45122.2210 $6,000 $7,500
2076 BUDGETXLS:Spec Revenue Fund-Comm. Ctr.:9/1/2006
12
SPECIAL REVENUE FUND
2007 Budget
Community Center
226.45122.2211
226.45122.2220
226.45122.2230
226.45122.2250
226.45122.2299
226.45122.2410
226.45122.2499
$0
$0
$4,000
$2,000
$12,000
$2,000
$0
$0
$0
$0
$0
$0
$4,000
$2,000
$12,000
$2,500
$3,000
$2,000
$2,500
$4,000
Services & Charges
Professional Services - Manaaement Fee 226.45122.3070 $400 $1,800
Professional Services - Data Processina 226.45122.3090 $4,000 $5,000
Professional Services. Website/E-mail 226.45122.3092 $4,000 $0
Professional Services - Custodial 226.45122.3110 $1,000 $1,000
Professional Services - Laundry 226.45122.3111 $3,000 $2,500
Professional Services. BldQ/EQuipment 226.45122.3112 $6,500 $9,000
Maintenance Agreement 226.45122.3190 $10,000 $10,000
Professional Services. Newsletter 226.45122.3195 $0 $1,000
Professional Services - Software $0 $500
Misc Professional Services 226.45122.3199 $6,000 $5,000
Telephone 226.45122.3210 $12,000 $11,000
Postaae 226.45122.3220 $1,000 $500
Cable/Network Services 226.45122.3250 $2,500 $1,500
Travel Expense 226.45122.3310 $900 $1,000
Conferences & Schools 226.45122.3320 $6,000 $3,000
Expo Exhibitor Admission 226.45122.3490 $4,500 $1,500
Prizes $0 $100
Advertising 226.45122.3499 $12,000 $10,000
General Public Information 226.45122.3520 $1,000 $500
Brochures 226.45122.3560 $7,200 $3,000
General Liability Insurance 226.45122.3610 $29,715 $19,095
Prooertv Insurance 226.45122.3620 $8,500 $10,515
Misc General Insurance (Work ComP) 226.45122.3699 $13,670 $18,160
Electric 226.45122.3810 $74,000 $95,000
Gas 226.45122.3830 $77,000 $120,000
Repair & Maintenance - Buildina 226.45122.4010 $5,000 $93,000
Repair & Maintenance - Machinery & Eauipment 226.45122.4044 $6,000 $62,500
Repair & Maintenance - Pool 226.45122.4050 $0 $13,500
Repair & Maintenance - Other 226.45122.4099 $2,000 $1,500
Equipment Rental 226.45122.4150 $12,000 $14,000
Uniform Rental 226.45122.4170 $1,500 $1,000
Towel Rental 226.45122.4171 $1,100 $1,500
Dues,Memberships & Subscriptions 226.45122.4330 $1,800 $1,000
Towina Charges 226.45122.4360 $0 $0
Licenses & Permits 226.45122.4370 $700 $500
Customer Discounts 226.45122.4379 $0 $0
Bank Charges 226.45122.4398 $7,000 $15,000
Misc Other Expense 226.45122.4399 $300 $300
2076 BUDGET.XLS:Spec Revenue Fund-Comm. Clr.:9/1/2006
13
SPECIAL REVENUE FUND
2007 Budget
Community Center
226.45122.5201
226.45122.5301
226.45122.5501
226.45122.5601
226.45122.5701
226.45122.5702
226.45122.5801
$5,600
$67,900
$0
$18,950
$0
$0
$0
$0
$0
$0
$0
$0
$0
$46,000
226.45127.2075
226.45127.2099
226.45127.2145
226.45127.2146
226.45127.2171
226.45127.2172
226.45127.2173
226.45127.2174
226.45127.2175
226.45127.2176
226.45127.2177
226.45127.2198
226.45127.2549
226.45127.2499
226.45122.2445
226.45122.2490
226.45122.2460
226.45127.2541
$2,000
$0
$3,000
$6,200
$1,000
$500
$500
$1,000
$2,500
$1,000
$250
$6,000
$2,000
$0
$14,900
$3,200
$6,500
$56,000
$0
$0
$1,000
$2,000
$1,200
$2,000
$1,000
$0
$1,200
Salaries: Full-time: Kitty, Amy, Brian, fricia, (3) custodians
Transfer Out: Transfer to Debt Service to cover payment due on Community Center Bond
2076 BUDGETXLS:Spec Revenue Fund-Comm. Ctr.:9/1/2006
$3,500
$0
$2,500
$8,000
$1,200
$1,000
$700
$1,000
$4,000
$500
$300
$6,000
$3,000
$9,800
$0
$2,000
$3,000
$60,000
$500
$27,350
$1,000
$1,000
$4,000
$2,500
$500
$0
$500
14
SUMMARY
Debt Service Funds
2007 Budget Forecast
REVENUE
2006
2007
$523,600
$184,720
$1.083,865
$169,725
$669,950
$500,000
$1,308,700
$0
$667,300
$158,100
$1,526,883
$137,900
$857,750
$1,082,293
$1,292,905
$300,000
_____________________......._.....lIIIIiIiIIiIIIIIiiII____~________~____.....,
EXPENDITURES
2006
2007 *
Principal:
Interest:
PayinQ AQent Fees:
Interest Ex ense
$3,206,726
$2,213,715
$5,777
$0
$3,708,382
$2,175,272
$5,139
$0
.
" ~ , '" , . . ., . " .'" ,..., .. ., . . j: " ., . " '.' '1 ' ,. n,,, ,. ,.".., , '1
!-', ,....,";~.( "i"J ',- .' '. ,"'.d.' .. i ,"t""':"r{'~
.Lt!lj]f~E<.l:"t.tI3,I.!1iJj"I,~il""".._...,._.,..,'"...,' ....,..... ... """ .,., ,. "" ".,., . , '",., ",.. '" ,"". ""..,, "...."..:b;"t.-llii.,1:lli;.... ..,._, .,.... _ ... . .,.
. '"',.,:,I't::t:J.~i''",,;,L
All Other Debt
Comm Ctr Bond
*Scheduled Levy
Less: (1) yr reduction because of bond fund surplus
2000 B Bond
$1,773,793
$857,750
Less: Transfer From Sewer Access for WWTP Note
($24,200)
$1,749,593
($1,082,293)
$667,300
Actual Net Levy From Taxes
$857,750
2007 BUDGET.XLS:Debl Service Fund-Forecast:9/1/2006
15
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DA WN/WORD/2007 VALUE COMP ARlSON
The Assessor's office indicated overall City market value increase at 19.8%. Because
some of the market value increases may be deferred due to limited market value laws on
residential properties, the City's actual tax capacity value (The value used for
determining actual taxes) may increase at a smaller amount than the 19.8%.
Conservative estimate based on past history projects an increase at 15%+.
TAX CAPACITY VALUE COMPARISON
2005
2006
$13,224,144
Tax Capacity Rate x 51.04
$15,207,776
x 51.04
Taxes
$6,750,000
$7,762,000
Preliminary budget as proposed = $7,183,259 should still result in a tax rate decrease of
7 1/2% to 47.26
18
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2006
BUDGETED EXPENSE COMPARISONS
BUFFALO MONTICELLO
General Fund $5,752,522 $6,581,520 *
Park Fund $563,520 $797,825
Fire $647,398 $379,630
Library $80,628 $37,960
Airport $213,345 $0
Community Center $110,050 ** $1,369,475
Electric Fund $8,844,640 $0
SewerlWater Funds $5,179,108 $1,708,040
Civic Arena - Ice $796,315 $0
Golf Course $1,435,745 $0
Debt Payments $1.262.003 *** $5.426.218
(Not included above) $24.885,274 $16,300,668
* includes Street Reconstruction budget of $500,000; Cemetery budget of $33,925;
Transportation budget of $16.000; OM fund of $7.100
** Buffalo's Senior Center
*** inlcuded in Department/Fund budgets ($5,260.160)
DAWN/XCEUCOMPARISON:9/1/2006
23
COMPARISON OF DEPARTMENT/FUND EXPENSES
(2006 BUDGETS)
BUFFALO
MONTICELLO
Police
Street
Engineerllnspections
Sewer
Water
Parks
Fire
$1,789,342
$1,381.969
$110,599
$3,519.210
$1.659,898
$563,520
$647.398
$9,671,936
$879,000
$1,231,105
$959,730 *
$1,966,315
$877,380
$797,825
$279.630
$6,990,985
*Monticello's budget for engineering includes (2) construction inspectors salaries and
$700,000 in consulting engineering fees 85% reimbursable through projects/developers.
DAWN/XCEUCOMPARISON/DEPT.:9/1/2006
24
Sewer (w/o WWTP)
Water
Streets
Public Works Dept.
Administration
Planning
Engineering
Engineering-I nspection
MIS
Park
Building Inspection
2006 BUDGETS
SALARYIWAGE COMPARISON
BUFFALO
$147,300
$242.750
$343,430
?
$255,100
$62,700
$63,600
(contracted)
$46,325
$227,951
(contracted)
$1.389,156
DAWN/XCEUCOMPARISONIWAGES:9/1/2006
MONTICELLO
$91,025
$107,585
$362,200
$126,900
$371.660
$81,815
$75,700
$102,075
$0
$162,125
$194.825
$1,675,910
25
(2006 Budget)
Major Revenue Source Comparison
Buffalo Monticello
Property Tax Levy
$2,984,840
$6,750,000
--- Community Center Levy
(operations & debt)
(908,900)
--- L G A (state aid)
(1,415,300)
--- Electric & Sewer/Water
Utility Fund Transfers
(850,000)
--- Garbage & Recycling
Service Charges
(750,000)
--- Storm Water Utility Charge
(310,000)
Net Levy Required after
Other Sources of Revenue
$2,984,480
$2,515,800
2c
2006
Cost Comparison for Basic Services
(Taxes / Sewer & Water / Garbage Chg's)
Buffalo
Home Value $175K $225 $275K
---Property Taxes $1,560 $2,112 $2,663
---Garbage & Recycling
(90 gallon Cart) $273 $273 $273
--Sewer & Water Chg's
(ave. 200 gal/day) $573 $573 $573
Total Annual Costs $2,406 $2,958 $3,509
Monticello
Home Value $175K $225K $275K
Property Taxes $1,848 $2,482 $3,116
--Garbage & Recycling
(90 gallon cart) $15 $15 $15
--Sewer & Water Chg's
(ave. 200 gal/day) $260 $260 $260
Total Annual Costs $2,123 $2,757 $3,391
27
Monticello is lower in all cases!
Options to lower tax levy
(COMPARABLE TO BUFFALO)
1 -- Increase Sewer and Water fees by 100 % or more
2 -- Charge residents for Garbage and Recycling Services
3 -- Establish an Electric Franchise fee on all electrical
customers
4 -- Increase amount of reconstruction project Special
Assessments % above current 200/0
5 -- Establish a Storm Water Utility Charge
28