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HomeMy WebLinkAbout2011 09-06 CCP Joint Work Session with Financial Commission AGENDA CITY COUNCIL/FINANCIAL COMMISSION JOINT WORK SESSION September 6, 2011 6:30 P.M. Council Chambers City Hall 1. Call to Order 2. Governmental Funds and Tax Levy a. September 6,2011- Governmental Funds and Tax Levy i. Revenues to Expenditure Gap 3. Next Steps a. September 12,2011- Adopt Preliminary Levy b. October 17, 2011- Utility Funds and Rates c. November 7, 2011- Enterprise and Internal Service Funds d. November 28,2011- Adopt Utility Rates, Pay Plan/Cafeteria Plan e. December 5,2011- Budget and Taxation Hearing f December 12,2011- Adopt Final Tax Levy and Adopt Final Budget 4. Adjournment MEMORANDUM — COUNCIL WORK SESSION DATE: 2 September 2011 TO: Curt Boganey, City Manager FROM: Daniel Jordet, Director of Fiscal & Support Services SUBJECT: 2012 Budget - Property Tax Levy Payable in 20 Recommendation: It is requested that the City Council review the information from the 29 August 2011 meeting and this memorandum and give direction to staff regarding any changes that should be made before presenting the preliminary property tax levy and preliminary budget g to the City Council on Monday, 12 September 2011. Background: Since the 29 August 2011 Work Session that outlined the general parameters of the property tax levy and 2012 budget the following changes have been made in the General Fund budget: • LGA of $ 200,000 has been included in revenue with an accompanying $ 200,000 in contingency expense. • Abatement charge revenue has increased $ 5,000 • The Cafeteria Plan contribution for employee health and insurance benefits has been changed to reflect a reduced medical insurance premium from Blue Cross /Blue Shield for 2012. The incentive contribution for participation in a high deductible plan has -been increased. • Dollars for an unfilled housing inspector position has been removed from Code Enforcement. • The Civil Defense siren in Emergency Management will be replaced in 2011. • Property and casualty insurance premiums have been adjusted downward as well and reduction of the administrative fees charged by the agent of record. • The administrative transfer from other funds has been increased by $ 14,302. • Upon receipt of information from the Volunteer Fire Relief Association the contribution to the pension funding for the Relief Association has been reduced by $ 27,000. • General Fees will be increased to produce a net increase of 2% in fees revenue; $ 31,500. • Various other line item adjustments have been made in each department following a request to Directors for suggestions on reducing their budget areas by 1% for 2012. These adjustments produce a surplus of $ 18,582 in the General Fund. Further discussion and consideration will bring the revenues and expenditures of the General Fund into balance by the time it is proposed for adoption as the preliminary 2012 budget for the City. Council Goals: Ongoing: 2. We will ensure the financial stability of the City 3. We will move toward maintaining or lowering the level of City property taxes Alission: Ensuring an attractive, clean, .safe community that enhances the quality Uf life anrlpreserves the public trust revised 91212011 City of Brooklyn Center General Fund Budget Summary MT for the year ending 31 December 2012 Actual Budget Budget Dollar % 2010 2011 2012 Change Change Revenues: Property Tax 11,957,609 12,905,340 13,207,954 302,614 2.34% Lodging Tax 696,746 705,000 710,000 5,000 0.71% Licenses 309,252 266,890 254,867 (12,023) (4.50%) Permits 754,693 339,500 380,700 41,200 12.14% Federal IG Revenue 2,433 100,000 125,000 25,000 25.00% State IG Revenue 866,817 659,365 649,365 (10,000) (1.52%) Local IG Revenue 68,582 68,900 69,950 1,050 1.52% General Charges for Service 346,560 246,800 322,150 75,350 30.53% Recreation Programs 295,097 307,768 296,582 (11,186) (163%) Community Center /Pool 343,960 389,590 390,100 510 0.13 %® Fines & Forfeits 359.937 322,800 348,500 25,700 7.96% Miscellaneous Revenue 262,897 90,620 95,000 4,380 4.83% Total Revenues: 16,264,583 16,402,573 16,850,168 447,595 2.73% Actual Budget Budget Dollar % 2010 2011 2012 Change Change Expenditures: Mayor & Council 123,535 130,364 132,249 1,885 1.45% City Manager 279,511 274,845 281,360 6,515 2.37% Elections 101,633 95,893 111,793 15,900 16.58% City Clerk 152,350 156,094 158,832 2,738 1.75% Finance 479,316 473,916 503,722 29,806 6.29% Legal 397,138 380,000 380,000 - 0.00% Human Resources 266,157 280,261 293,192 12,931 4.61% Information Technology 382,442 394,908 429,349 34,441 8.72% General Government Buildings 860,285 766,808 730,778 36,030 4.70% Administration 3,042,367 2,953,089 3,021,275 68,186 2.31% Police Administration 231,623 238,406 254,555 16,149 6.77% Police Investigation 713,729 794,770 807,907 13,137 1.65% Police Patrol 4,500,841 4,648,343 4,673,326 24,983 0.54% Police Support Services 805,582 840,037 840,228 191 0.02% Police Station Building 193,092 208,453 221,239 12,786 6.13% Fire Department 917,983 980,287 996,913 16,626 1.70% Emergency Management 88,459 81,855 74,000 (7,855) (9.60%) Building Inspection 380,949 423,297 437,895 14,598 3.45% Code Enforcement 345,814 451,622 405,683 45,939 10.17% Public Safety 8,178,072 8,667,070 8,711,746 44,676 0.52% revised 91212011 Actual Budget Budget Dollar % 2010 2011 2012 Change Change PW Administration & Engineering 614,736 580,955 614,309 33,354 5.74% Street Maintenance 1,400,631 1,475,210 1,509,634 34,424 2.33% Parks Maintenance & Forestry 893,190 963,081 987,976 24,895 2.58% Public Works 2,908,557 3,019,246 3,111,919 92,673 3.07% CARS Administration 191,061 195,533 195,643 110 0.06% Recreation Programs 708,886 713,780 717,623 3,843 0.54% Community Center & Pool 519,943 563,403 555,046 8,357 1.48% CARS 1,419,890 1,472,716 1,468,312 (4,404) (0.30 %) Planning & Zoning 65,215 123,841 139,353 15,512 12.53% Assessing 313,862 317,494 361,469 43,975 13.85% Business & Development 379,077 441,335 500,822 59,487 1148% Social Services 77,645 99,150 97,250 (1,900) (1.92 %) Convention & Tourism 330,955 334,875 337,250 2,375 0.71% Civic Events 5,000 5,000 - (5,000) (100.00 %) Insurance 163,312 210,545 231,514 20,969 9.96% Central Supply & Support 137,237 163,915 245,800 81,885 49.96% Transfers 677,874 964,368 894,302 70,066 7.27% Other Expenditures 36,275 (150,883) 17,512 168,395 (111.61 %) Expenditures 15,964,238 16,402,573 16,831,586 429,013 2.62% Revenues Over /(Under) Expenditures 300,345 - 18,582 18,582 C ity of B rooklyn Ce me r General Fund Budget Summary . _,._.... _._ _ y for the year ending 31 December 2012 Actual Budget B�,dget Dollar __. . ,.__... 2010 2011 202s Change Change es. Revenu r, __.._.. :. .:_:. _.....,.. . _�......_. Propert V Tax 11 957,609 12,905,340 13,207,954 ' 302 614 . 2.34% _.. Lodging Tax 696,746 705,000 710,000'. 5,000 ' 0 71% s 9,25 890 02 License 302 } 266, 25 ;867 (12, 3) (4 50%) . .._.,...__ _... ,89 � � ` Permits 754,693 339,500 380,700 41,200 12 14/0 F o _.., _r . _.... ..._ - -.. .w ....»n. .,.., w , . .,__.._ M... . ... .. ....... _ Federal IG Revenue m x 2,433 100,000 125,000; 25,000 25 00% ;State IG Revenue_ a..._ 866,817„ r. 659,365 649,365 (10,000); (1.52%) 'Local IG Revenue __.....v. 68,582 68,900 69,950, 1,050 1.52% ;General Charges for Service 346,560 246,800 322,150 75 350 30 53% Recreation Pro rams 295,097 307,768 290 582 : 11 186 (3.63%)1 m., v Community Center/Pool 3437960 389,590 390,100 510 3 0.13% Fines & Forfeits f 359,937 322,800 348 500 25,700 7.96% 'Miscellaneous Revenue 262,897 90,620 X5,000= 4,380 4.83% :Total Revenues: 16,264,583 : 16,402,573 16,85,0,168 447,595 2.73% 1 Actual Budget Bud et Dollar _..... _9..._ g _._.: 2010 2011 2012 Change Change Expenditures ... ._ .. Mayor & Council 123,535 i 130,364 132,249 1,885 1.45% w City Manager _ .._. .v._ ._._ .. ._ _279,511 274,845 281 360 6,515 2.37% _ �_ Elections 101,633 95,893 11 .. . 15,900 16.58% City Clerk 152,350 156,094 '158,832 2,738 1.75% _. _.._ _._.._ . ._._. . ._.. ..M_ .... .... Finance 479,3.16 473,916 503,722 29,806 6.29% Legal j 397,138 380,000 3$0,00(9 0 00% Human Resources 266,157 280,261 29 192 12,931 461% r . �. Information Technology 382,442 394,908 429,349 34,441 8 72% .....m m _.._. _.. ....__ ..... ... _....., rv.. .... .... _ w...,. _.. ._...__ �....._ .: _.. General Government Buildings 860,285 F 766, 30, (36,030); (4.70%) Administration 3,042,367 2,953,089 3,01,275; 68,186 2.31% Police Administration 231,623 238,406 254,555 16,149 6 77% ...... .__ . ..,...... ....:. ...... Police Investigation 713,729 794,770 807,907 13,137 1 65% Police �.ue ,.. ... _ . x. Police Patrol 4,500,841 4,648,343 4 678 326 24,983 € 0.54% Police Support Services 805,582 840,037 84fl,228 191_ M0 02% __.. _._. ..... . . .... _. a ... .., T Police Station Buildin 193,092 208,453 221,239 12,786 613% Fire Department 917,983 980,287 996,913 16,626 1 70/o .__ Emergency Management 88,459 " 81,855 74,000 (7,855 9 60% Building Inspection 380,949 423,297 437,895 14 598 3.45% p _ ,. .... _......w ...:....w _ _ , Code Enforcement 345,814 451,622 405,683 ` (45,939) (10.17%) Public Safe 8,178,072 8,667,070 8,7f 1,746 44 676 0.52% ........ . ._ ___. .. __..� .: _.. _,. Actual. Budget Budget Dollar 2010 2011 2012 Change - Change PW Administration & Engineering 614,736 5807955 614,309 33,354 , 5.74% _Y.. .. ,t. ri _ ..w , ,.. , , 34,1,400,631 1,475,210 n424 2.33% .. Parks Maintenance & Fotry 893,190 ' 963,081 987,976 24,895 2.58% an n Forestry., .,. ..t,. .__w . ., ._,,...,.ore _ .,w. . .,. Public Works 2,908,557 3,01.9,246 3 1.11,91,9 92,673 f 3.07% Works .,. .__ __. .:...:... _.._. ._.__ CARS Administration 191,061 195,533 195',643 110 ' 0.06% Recreation Pro rams 708,886 713,780 717,623 3,843 0 54% s Community~Center & Pool 519,943 ,a. . 563,403 5 ) .v.. (__ ., o, _)_ ... 4-.. 65,046 _ (8,357 1.48/o _CARS _. . ...... ..... ......... 1,419,890 1,472,716 1,4G$,3j2 (4,404 (0.30%) Planning & Zoning 65,215 123,841 1-8'9353 15,512 12.53% � . .. ... .... _ _._ _. .... .. Assessing 313,862 317,494 361,469: 43,975 13.85% Business & Development 379,077 441,335 500~822 59,487 13.48% I Social Services 77,645 P 99,150 97,250', (1,900)E (1 92%)' Convention & Tourism 330,955 334,875 337,250 ' 2,375 0.71% t .q.._ ,.Tourism a_., . ...x. _. ., _ _. ..,.. w .. _ _. o Civicr Events 5,000 5,000 m(5,000) . (100.00%y Insurance 163,312 210,545 231,514 ; 20,969 9.96% _ _., , . , , .. 163,915 Central Supply & Su pp ort 137,237 81,885 49.96% .. Transfers (677,874); (964,368) (894,302)-- - 70,066 (7.27%)= „..... ....... ... r. . . Other Expenditures 36,275 (150,883) 17,512 r 168,395_ (111.61%) Expenditures 15,964,238 16,402,573 16183106 429,013 2.62% Revenues Over/(Under) Expenditures 300,345 - 18,582 18,582 3 City of Brooklyn Center _.. Pay 2012^Property Tax Levy Proposal as of 6 September 2011 ....... n. f A B C g Levied Levied Proposed Levy Pay Pay Pay, _. _..... ....... .. ..M._ _ ._._. _...._.. _ 2010 2011 2012 1 General Property Tax Levy µ 6,684,916 6,766,374 7,896,437 _ w,. _.. ., ...,._ n ...r .__. .,, m.r.. 2 Police & Fire Levy .._...,_ 5,122,581 5,173,806 ; 5,173,806 3 :Fire Relief Association Pension . 6-5,94,"- 945 40 000 12 711 � 4 Foreclosure Le �_ �. . 125,000 -�__,.. _ W.� ..r..��_w.� n�,��� .__._ . � _.._..�. <�� 125 000 125,000 , 5 2008 LGA Unallotment: 42,100 ,...... .... . ., <........ ... , ,.. _ . 6 2009 LGA Unallotment 463,502 - 7 2010 LGA Unallotment 296,11.38 - 8 2010 WHC Unallotment - - 9 2010 Supplemental Cuts to,LGA%NNHGG 504022 10 2011 Supplemental Cuts to M\%HC - 11 2004A Bonds Levy 715,183 ' ._.. .__ 695,632 708,581 _..,. _._... ..._.... . w.w,..... ....... .. , 12 HRA Levy: 349,745 _ 310,831 302,288 13 TOTAL LE1/Y 13,568,972 € .,.., _14,218,823 14 �2� �' �y' C� ' iir.rte r , `{ a +��� �� x>.. rt• 17 Total Dollar Increase 675,764 342,831 307,020 18 Total % Increase 5.2% 2.53% 2.21% r ._.... ..._. _.... ..... ........... ._.. .............._. ....... ......_ _..... .._. .. ._... ..... ,_ ..... .._.... .. ..._ ... .... ... City of Brooklyn Center . ...... . .. ..... . ... .... ....... Pay 2012 Property Tax Levy Proposal as of 6 September 2011 _......... _.. . _ .......... . . _.. ._ . . _.... _. EXPECTED IMPACT ON MEDIAN VALUED RESIDENCE 2011 2011 2012 2012 2012 Dollar Percentage; _..... _ Taxable Value' City Tax _ EMV Taxable Value City Tax Difference Difference ; ........................................................................................... ...... ....... i 1 st Quartile Residence- Non Homestead 107,500 615.08 104,684 : 104,684 667.36 52.28 /o 8.50 .. _ v_ v . 1st Quartile Residence Homestead 107,500 541 13 104,684 ` 76,866 490 02 (51 11) (9.44%)'' _.. .. ._.._...... .. ,..... _� . __..__ ..._ .__. �_�_. ._ ._._�. .. _._ .___ _.._._.�..._. _._...-....._. _ ".. � _ __. _. Mediari'1esidence Non Homestead 1$7,400 786 16 133;80© 133;800 852 9$ 66 81 a 8:50% IVledian Residence Homestead 137,400 691 64 133,800 108,602 692 34' 070 : 00% 3rd Quartile Residence- Non Homestead 160,400 917.76 156,198 156,198 i 995.76 78.00 8.50%0 .... ... .. . .... ;3rd Quartile Residence Homestead 160,400 807 42 156,198 133,016 847 98 40.56 1 5.02% .. ...._.. _.__. ...._...._ _ _.... .._. _.__ _... _._ .." .. .. ..__. . _.. ._ _.... ._....._._ . .... . I I i