City of Austin, Minnesota 2015 Proposed Tax Levy and Operating - - PowerPoint PPT Presentation

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City of Austin, Minnesota 2015 Proposed Tax Levy and Operating - - PowerPoint PPT Presentation

Jan 19, 2023 216 likes •574 views

City of Austin, Minnesota 2015 Proposed Tax Levy and Operating Budget Agenda 1. Budget Timeline 11. Port Authority Projects: 2. Proposed Tax Levy APC Debt Service Fund (65000) 3. Employees and Other Property Management Fund

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SLIDE 1

City of Austin, Minnesota

2015 Proposed Tax Levy and Operating Budget

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SLIDE 2

Agenda

1. Budget Timeline 2. Proposed Tax Levy 3. Employees and Other 4. General Fund (11000) 5. Recreation Programs Fund (22000) 6. Library Fund (25000) 7. Police PERA Fund (28000), Fire PERA Fund (29000), and Economic Development Fund (23000) 8. Debt Service Funds:

  • Special Assessment Fund (34000)
  • Tax Increment Debt Service Fund

(31000)

9. Capital Projects Fund (49000) 10. Enterprise Funds:

  • Sewer User Fund (61000)
  • Waste Transfer Station Fund (62000)
  • Storm Water Utility District Fund

(67000)

11. Port Authority Projects:

  • APC Debt Service Fund (65000)
  • Property Management Fund

(66000)

  • Hormel Institute Debt Service

Fund (69000) 12. Internal Service Funds:

  • Central Garage Fund (71000)
  • MIS Replacement Fund (72000)
  • Fire Equipment Fund (73000)
  • Risk Management Fund (75000)

13. Sample Resolutions

  • Adopted Tax Levy for the Year 2015
  • Adopted Budget for the Year 2015
  • Cancel Certain Ad Valorem Taxes for

2015

14. Sample Tax Statements 15. Tax Classification Rates

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SLIDE 3

Budget Timeline

  • April 7, 2014 to May 19, 2014 –

Council reviews operational budgets for the different departments.

  • Week of June 9, 2014 – Budget

documents sent out to department heads.

  • July 11, 2014, – Receive budget

requests back from department heads.

  • Month of July, 2014 – Director of

Administrative Services meet with department heads to review budget requests.

  • August 4 and 18, 2014 – Balanced

budget brought back to council for their review.

  • September 2, 2014 – Council sets

Proposed Budget and Maximum Tax Levy for 2015.

  • September 15, 2014 – Council has

budget discussion at work session.

  • October 6, 2014 – Council has

budget discussion at work session.

  • October 20, 2014 – Council has

budget discussion at work session.

  • Week of November 10, 2014 –

Truth In Taxation documents delivered to Mayor and City Council.

  • Decembe

ber 2, 2014 – City holds require uired Truth h In Taxatio tion n hearing ring for resid idents nts to hear where the City will be spending ing their ir tax dollar ar for 2015.

  • December 15, 2014 – City Council

adopts tax levy and budget amounts for the payable 2015 year.

  • December 16, 2014 – City certifies

to Mower County and State of Minnesota tax levy for 2015.

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SLIDE 4

2015 Proposed Tax Levy

2014 Ad Adopted ted 2015 Pr Proposed

General Fund $ 2,297,569 $ 2,248,392 Library Fund $ 844,500 $ 917,000 Port Authority $ 25,000 $ 40,000 Debt Service $ 152,931 $ 144,608 Capital Projects $ 800,000 $ 975,000 Total tal All l Funds $ 4,120, 20,000 000 $ 4,325, 25,000 000

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SLIDE 5

Your Tax Dollar

The following is how your tax dollar, as a citizen of Austin, is split among the taxing entities (for Payable 2014 year): 37% City 36% County 24% School 3% Other

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SLIDE 6

Employees by Department

201 011 2012 12 2013 13 2014 14 Proposed posed 2015 15

General Government

9.80 9.80 10.30 10.80 10.80

Public Safety

48.00 48.00 48.00 49.00 49.00

Streets, Highways, and Arenas

25.50 24.50 24.50 24.50 24.50

Parks and Recreation

13.50 13.50 14.50 14.50 14.50

Library

9.55 9.80 9.80 10.80 10.80

WWTP and Sewer Maintenance

24.50 24.50 24.50 23.50 23.50

Storm Water Utility District

0.00 0.00 0.00 1.00 1.00

Central Garage

4.00 4.00 4.00 4.00 4.00

MIS Replacement

1.00 1.00 1.00 1.00 1.00

Risk Management

0.20 0.20 0.20 0.20 0.20

TOTAL ALS

136. 6.05 05 135. 5.30 30 136. 6.80 80 139. 9.30 30 139. 9.30 30

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SLIDE 7

Proposed Revenue Sources for 2015

1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 Revenue

Current Property Taxes Intergovernmental Revenue Charges for Services Licenses and Permits Miscellaneous Other Taxes Fines and Forfeits Tax Increment Funds Enterprise Funds Internal Service Funds

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SLIDE 8

Sources of Revenue – All Funds

Current Property Taxes $ 4,325,000 Intergovernmental Revenue 9,010,174 Charges for Services 476,899 Licenses and Permits 417,915 Miscellaneous 4,162,321 Other Taxes 512,500 Fines and Forfeits 225,100 Total al General ral Gove vern rnme mental al Funds ds $ 19,129 129,909 09 Tax Increments Funds 428,655 Enterprise Funds 6,603,635 Internal Service Funds 4,609,264 Grand d Total al All Funds $ 30,771 771,463 63

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SLIDE 9

Proposed Expenditures for 2015

2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000

General Government Services 19,129,909 Tax Increment Funds 428,655 Enterprise Funds 6,603,635 Internal Service Funds 4,609,264 Expenditures

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SLIDE 10

2015 Proposed Tax Levy by Fund

Debt Service Fund 3% Port Authority Fund 1% Library Fund 21% Capital Improvement Fund 23% General Fund 52%

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SLIDE 11

Tax Levy (2006-2015)

500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

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SLIDE 12

GENERAL FUND Expenditures

1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000

General Administration Public Safety Streets and Highways Parks and Recreation Economic Development Capital Outlay and Other

General Administration $ 2,050,327 Public Safety 5,879,410 Streets and Highways 3,607,149 Parks and Recreation 2,488,480 Economic Development 201,500 Capital Outlay and Other 849,900 Total al GENERAL FUND $ 15,07 076, 6,766 766

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SLIDE 13

General Administration

50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000

Mayor and City Council Administration Clerk and Elections Finance and MIS Senior Center Assessor City Attorney Prosecuting Attorney Human Resources Planning/Zoning City Hall Public Relations

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SLIDE 14

Public Safety

500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000

Police Fire Building Inspection Other

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SLIDE 15

Streets and Highways

500,000 1,000,000 1,500,000 2,000,000 2,500,000

Engineering Streets Lighting Other

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SLIDE 16

Parks and Recreation

Other, $86,667 Arenas, $474,487 Nature Center, $354,365 Forestry, $214,517 Downtown Flowers, $40,000 Parks Maintenance, $725,393 Pool, $153,610 Recreation Admin., $439,441

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SLIDE 17

Other General Fund

Contingency, $165,500 Capital Outlay and Other, $684,400 Economic Development, $201,500

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SLIDE 18

RECREATION PROGRAMS FUND

Adult Softball $ 31,000 Adult Volleyball $ 6,500 Community Gardens $ 1,900 Disc Golf $ 100 Horseshoe Club $ 1,360 Invitational Tournaments $ 2,000 Recreation Programs $ 12,000 Southern Minny Fast Pitch $ 10,000 Winter Recreation $ 1,313 Summer Recreation Programs $ 10,000 Volleyball Club $ 6,000 Youth Winter Basketball $ 450 Youth Wrestling $ 4,000 Canoeing $ 500 Crafts $ 1,200 Nature Center Donations $ 1,000 Energy Fair $ 15,000 Skiing $ 4,200 Special Events $ 8,700

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SLIDE 19

LIBRARY FUND

Other 2% Charges for Services 1% County Contrib ution 16% Tax Levy 79% Book Fines 2%

Tax Levy $ 917,000 County Contribution 183,300 Charges for Services 10,900 Book Fines 25,000 Other 25,876 Total al LIBRARY FUND $ 1,162 162,076 76

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SLIDE 20

POLICE PERA FUND

Use of Fund Balance 100% Interest Earnings 0%

Interest Earnings $ 0 Use of Fund Balance 185,000 Total al POLICE PERA FUND $ 185, 5,000 00

This fund will be liquidated to pay for our share of a new Radio Tower for the LEC..

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SLIDE 21

FIRE PERA FUND

Interest Earnings 3% Use of Fund Balance 97%

Interest Earnings $ 10,000 Use of Fund Balance 390,000 Total al FIRE PERA FUND $ 400, 0,000 00

The expenditures in this fund will be used to pay for capital repairs at the Fire Department.

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SLIDE 22

ECONOMIC DEVELOPMENT FUND

  • Revenue Sources:

– Loan Interest from

  • Eagles Club
  • Ellumilite
  • Lakeside Properties
  • Cooperative Response Center ($225,000 loan)
  • Expenditure Uses:

– Source of Fund Balance

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SLIDE 23

DEBT SERVICE FUNDS

10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 100,000

2004B Bonds 2009A Bonds

Special Assessment Debt Service 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 2002C Bonds 2002D Bonds 2009A Bonds

  • Redevelop. Agree.

Tax Increment Debt Service

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SLIDE 24

CAPITAL IMPROVEMENT REVOLVING FUND

100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000

Streets Trails Sidewalk/Alley Repairs Downtown Streetscape Management Services Other

Expenditures 200,000 400,000 600,000 800,000 1,000,000 1,200,000 Tax Levy Grants Assessments Other Revenues

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SLIDE 25

SEWER USER FUND

Expenses

Supplies, $157,200 Prof. Services, $1,089,960 Reserves, $650,000 Capital, $120,500 Wages and Benefits, $1,693,475 Other, $1,516,560

Revenues

Other, $195,000 Interest, $35,000 Industrial, $1,770,759 Domestic, $3,226,936

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SLIDE 26

WASTE TRANSFER STATION FUND

Repairs and Maint. 42% Capital Outlay 41% Other 17% Transfer Station Rental $ 65,000 Interest Earnings Use of Fund Balance 20,180 Total al WASTE TRANSF SFER STATIO TION FUND $ 85,18 180

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SLIDE 27

STORM WATER UTILITY DISTRICT FUND

  • Revenue Sources:

– User Fees of $675,000 – Use of Fund Balance of $122,746

  • Expenditure Uses:

– Wages and Benefits of $219,566 (new employee) – Repairs and Maintenance of $127,780 – Capital Outlay of $355,000 – Other Expenses of $95,400

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SLIDE 28

PORT AUTHORITY FUNDS

Walker Building Hormel Institute

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SLIDE 29

PORT AUTHORITY FUNDS

Horme rmel Instit itute General ral Walke lker r Buildin lding

Revenu enues es: Loan Interest/Leases $ 256,917 $ 8,027 $ 83,070 Property Taxes 40,000 Expen enses ses: Operating Expenses (153,027) (27,700) Non-operating Revenues (Expenses) (150,464) 105,000 Net t Income me (Loss) s) $ 106,4 ,453 $ 0 $ 55,3 ,370

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SLIDE 30

INTERNAL SERVICE FUNDS

  • Revenues primarily generated via rental charges to other City

Departments: – Central Garage Fund

  • Streets
  • Parks and Recreation

– M.I.S. Replacement Fund – Fire Equipment Fund – Risk Management Fund

  • Health Insurance
  • Sick Leave
  • Disability/Life Insurance
  • Workers Comp. Insurance
  • Property/Liability Insurance
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SLIDE 31

CENTRAL GARAGE FUND

  • Streets

– Salaries and Benefits

  • f $241,337

– Supplies of $349,500 – Capital Outlay of $443,000 plus $25,000 for short- term equipment lease – Other Expenses of $526,810

  • Parks

– Salaries and Benefits

  • f $65,699

– Supplies of $55,500 – Capital Outlay of $112,000 – Other Expenses of $144,800

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SLIDE 32

M.I.S. REPLACEMENT FUND

  • MIS Replacement

– Salaries and Benefits

  • f $96,098

– Supplies of $3,000 – Professional Services and Depreciation of $94,640 – Capital Outlay of $20,000

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SLIDE 33

FIRE FLEET EQUIPMENT FUND

  • Expenditures:

– Supplies of $20,500 – Repairs and Depreciation of $87,000 – Capital Outlay of $215,000

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SLIDE 34

RISK MANAGEMENT FUND

  • Health Insurance

($1,302,330)

  • Property/Liability

Insurance ($258,960)

  • Workers’

Compensation Insurance ($359,063)

  • Sick Leave Program

($189,027)

200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000

Health Insurance P/L Insurance W/C Insurance Sick Leave