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Home My WebLink About2000 12-04 Special Meeting PacketAGENDA MAPLEWOOD CITY COUNCIL 7:00 p.m., Monday, December 4, 2000 Council Chambers, City Hall Special Meeting Meeting No. 00 -25 A. CALL TO ORDER B. PLEDGE OF ALLEGIANCE C. ROLL CALL D. PUBLIC HEARINGS 7:00 P.M. Public Hearing on Proposed 2001 Budget and Tax Levy E. ADJOURNMENT 7! AGENDA NO. 1) AGENDA REPORT Acfion by Council Date Endorsed TO: City Manager Modified Rejected FROM: Finance Director RE: PUBLIC HEARING ON PROPOSED 2001 BUDGET AND TAXES DATE: November 28, 2000 A public hearing on the proposed property taxes and budget for 2001 has been scheduled for December 4 at 7:00 p.m. in the Council Chambers. At the beginning of the hearing a video presentation of the proposed budget will be shown. Then citizen comments will be received. The public hearing can be continued on December 11 if additional time is needed. On September 15, the City Council made three changes to the Proposed 2001 Budget for expenditures: 1. $2,000 has been added for an annual contribution to the Maplewood Historical Society. 2. $253,170 has been deducted for dispatching costs that would have been higher if the contract with Ramsey County for dispatching had been canceled. 3. $40,000 has been deducted for a fire station security system. These three changes affect the budget for the General Fund and Capital Improvement Projects Fund as indicated in the attached summary page for each fund. State law requires that cities must adopt their 2001 budget and final property tax levy for taxes payable in 2001 at a subsequent public hearing. Therefore, another public hearing has been scheduled for December 18 at 5:00 p . m. in the Council Chambers. The date, time and place for this hearing must also be announced prior to adjournment of the public hearing on December 4. Attached is a copy of the public hearing notice that was published. Also attached is the handout that will be distributed to citizens that attend the hearing. Please note that on page A -1 it includes the phone number for the Ramsey County Assessor's office and the procedure to follow if a person thinks their property is incorrectly assessed. Page A -4 is a listing of property tax changes on homes with market values from $70,000 to $160,000. PARNANCE\WMAGN101 PRORTAX Fund balance - January 1 5 5 Residual equity transfers in (out): From Enhanced 911 Fund 0 0 From Fire Department Auxiliary Fund 0 0 From Water Fund 0 0 To Bruentrup Farm Fund 0 0 To Public Improvement Projects Fund (30,000) (30,000) Fund balance - December 31 Fund balance /revenues Fund balance /expenditures $4,990,548 ($2,000) $4,988,548 36.0% 34.6% 36.6% 35.2% PABUDDOCTUND101 PROPOSED 9 -15 -00 REVISED GENERAL FUND 2001 COUNCIL 2001 BUDGET REVISIONS BUDGET Revenue: Taxes - current $6,684 ($253 Taxes -other 140,800 140,800 Special assessments 45,150 45,150 Licenses and permits 1 1 Fines and forfeits 189 189 Intergovernmental 2 2 Charges for services 2 2 Miscellaneous 338,300 338 Total revenue 13 (253,170)13,613,410 Expenditures: Community Development 1 1 Finance 588,960 588 Fire 1 1 General Government 2 2 2 Human Resource 259 259 Parks and Recreation 1 1 Police 5 (253 5 Public Works 2 2 Total expenditures 14,428 (251 Excess (deficit) of revenues over expenditures (562 (2 (564,200) Other financing sources (uses): Operating transfers in (out): Charitable Gambling Fund 7 7 Community Center Fund (8 (8 Enhanced 911 Service Fund (6 (6 Fire Truck Replacement Fund 0 0 Recreation Programs Fund (179, 740) (179, 740) Sanitary Sewer Fund 0 0 Total other financing sources (uses) (188 0 (188 Net increase (decrease) in fund balance (750 (2 (752 Fund balance - January 1 5 5 Residual equity transfers in (out): From Enhanced 911 Fund 0 0 From Fire Department Auxiliary Fund 0 0 From Water Fund 0 0 To Bruentrup Farm Fund 0 0 To Public Improvement Projects Fund (30,000) (30,000) Fund balance - December 31 Fund balance /revenues Fund balance /expenditures $4,990,548 ($2,000) $4,988,548 36.0% 34.6% 36.6% 35.2% PABUDDOCTUND101 CAPITAL IMPROVEMENT PROJECTS FUND Property Taxes: Current Delinquent Special Assessments: Current collections Intergovernmental Revenue: State police aid County aid Miscellaneous Revenue: Interest on investments Other Total revenues Expenditures: Fees for service Ambulance Public Safety dispatching equipment Police data network upgrade Police mobile digital communications Firefighter pagers Security system for city facilities Mobile command post replacement ADT Fire station security systems Fire Dept. mobile digital communications Expand security system for city facilities Police training facility Public Works building addition COS south office Improvement of parking lots at fire stations Communications Center renovation Carpet replacement -City Hall H.V.A.C. replacement -P.W. Building Roof replacement -P.W. and Pk. Mtnce. bldgs Street overlay and sealcoating program Interest on interfund loans Investment management fees Other expenditures Total expenditures Excess (deficit) of revenue over expenditures Other financing sources (uses): Operating transfer in (out): From Gladstone Fire District Fund To Gladstone Fire District Fund Net increase (decrease) in fund balance Fund balance - January 1 Residual equity transfer in (out): From V.E.M. Fund Fund balance - December 31 P: \FINANCE \123R5W \BUDDOC \FUND405A PROPOSED 9 -15 -00 REVISED 2001 COUNCIL 2001 BUDGET REVISIONS BUDGET $277,200 (100,000) 177,200 0 0 0 0 0 0 0 0 0 0 0 0 277,200 (100,000) 177,200 940 940 0 0 0 0 0 0 0 0 0 0 0 0 0 0 40,000 (40,000) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70,000 70,000 0 0 0 0 4,910 4,910 0 0 0 0 115,850 (40,000) 75 161,350 (60,000) 101,350 0 0 0 0 0 0 161,350 (60,000) 101,350 (98,152) (98,152) 0 0 0 $63 ($60,000) $3,198 Notice of Proposed Total Budget and Property Taxes The Maplewood city council will hold a public hearing on its budget and on the amount of property taxes it is proposing to collect to pay for the costs of services the city will provide in 2001. SPENDING: The total budget amounts below compare the city's 2000 total actual budget with the amount the city proposes to spend in 2001. 2000 Total Actual Budget $34 Proposed 2001 Budget $31 Change From 2000 — 2001 -9.3% TAXES: The property tax amounts below compare that portion of the current budget levied in property taxes in the city of Maplewood for 2000 with the property taxes the city proposes to collect in 2001. 2000 Property Proposed 2001 Change from Taxes Property Taxes 2000 — 2001 $7,568,830 $8,471,410 11.9% Attend the Public Hearing All Maplewood residents are invited to attend the public hearing of the city council to express their opinions on the budget and the proposed amount of 2001 property taxes. The hearing will be held on: Monday, December 4, at 7:00 p.m. City Council Chambers Maplewood City Hall 1830 East County Road B Maplewood You are also invited to send your written comments to: Finance Director, City of Maplewood, 1830 East County Road B Maplewood, MN 55109 m CITY OF MAPLEWO-OD 2001 PROPOSED PROPERTY TAXES um 2001 PROPOSED BUDGET PUBLIC HEARING DECEMBER 4, 2000 P: \FINANCE \WP\BUDDOC\BDOTHEAR.NOT Your Property's 2000 Estimated Market Value In March you received from Ramsey County a NOTICE OF YOUR PROPERTY'S 2000 ESTIMATED MARKET VALUE. Please read this notice. It will affect how much property taxes you will pay in 2001. Every year Ramsey County sends you a notice advising you of the estimated value of your property Since property taxes are based on the value of your property, your property taxes will increase as the value of your property increases. The value on the notice is the amount that the county assessor estimates your property would sell for based on sales of property in your area. If you think your property is incorrectly assessed, follow these steps: Talk to County Appraisal Services Staff • Call 266 -2141 • Check the facts • Review sales of similar neighboring properties IF NOT SATISFIED —+ Appeal to the Minnesota Tax Court • The deadline for filing is March 31 of the year the taxes are due Regular Division •Attorney recommended • Decisions appealable to Supreme Court • Can be used for any property • Property assessed over $100,000 must file here A -1 Appeal to County "Board of Equalization" • File an appeal by April deadline • Board meets late in June • Appeal in person or by letter • Call County Assessor's Office for information IF NOT SATISFIED Small Claims Division (You must go through the Board of Equalization process first.) • Attorney not necessary • Decisions are final • Use for your home, or any property assessed under $100 P:\FINANCE\WP\MOTION\NEWS030O.WPD I - HOW YOUR PROPERTY TAXES ARE DETERMINED Box 1 Total Proposed Local Budget =minus Box 2 All Non - Property Tax Revenue, eg: * State Aid * Fees, Etc. = equals Box 3 Property Tax Revenue Needed (Levy) divided by = equals = equals Box 6 Total "Tax Capacity" (Formerly Assessed Value) Box 7 Property Tax Rate ( "Tax Capacity" Rate) YOUR PROPERTY TAX = Your Property's Market Value X Class Rate(s1 X " Tax Capacity " Rate Source: "Understanding Your Property Taxes. 1994 Edition." Minnesota Taxpayers Association, p. 6 P: \FINANCE \WP\BUDDOC\BDGTHEAR.NOT A -2 Box 4 Assessor's Market Value x times Box 5 State Mandated Class Rates FO . FOR 2001 PROPERTY TAXES Example of tax calculation for a home using the proposed 2001 tax rate. Tax rate is for a home in ISD 622 and the Battle Creek portion of the Metro Watershed. Step 7 — Calculate Tax CaDacit MARKET X STATE HOMESTEAD = TAX VALUE FORMULA CAPACITY $100, 000 $ 7 6, 000 X .01 = $ 760 24 000 X .0165 = 396 $100,000 $1,156 Step 2 — Calculate Tax Based on Tax Capacity: TAX X TAX PROPERTY CAPACITY RATE = TAX $1,156 117.017% $1,352.72 Steu 3 — Calculate Education Homestead Credit: TAX X ED. HOMESTEAD ED. HOMESTEAD CAPACITY CREDIT RATE = CREDIT $1,156 27.545% $318.42 (Note: Maximum credit allowed is $390.) Steo 4 — Deduct Education Homestead Credit PROPERTY ED. HOMESTEAD PROPERTY TAX CREDIT TAX $1,352.72 $318.42 $1,034.30 Stei2 5 — Calculate Tax Based on _Market Value: MARKET X TAX TAX — VALUE RATE CAPACITY $100,000 0.22147% $221.47 Step 6 — Calculate Total Tax NET TAXES BASED TAXES BASED TOTAL ON TAX CAPACITY + ON MARKET VALUE _ TAX $1,034.30 $221.47 $1,255.77 P: \FINANCE\WP \BUDDOC \BDGTHEAR.NOT A'3 ESTIMATED 2001 CITY PROPERTY TAX CHANGES TAX RATE CHANGES Estimated Payable 2000 Payable 2001 Percent Local Tax Rate Local Tax Rate ChMge Tax rate on tax capacity 20.646% 20.041% -2.9% Tax rate on market value for open 0.02155% 0.03079% +42.9% space bonds PROPERTY TAX CHANGES ON HOMES Estimated Increase Market Tax Increase (Decrease) Value * Capacity Tax (Decrease) Percent $ 70,000 $ 700 $162 $ 10.2% 100,000 1,156 263 31 13.4% 122,100 ** 1 343 38 12.5% 140 1,816 407 41 11.2% 160 2 479 47 10.9% *The values listed for 2001 are 8.5% more than for 2000, which was the average change according to the Ramsey County Assessor's Office. *Median value home in Maplewood P: IFINANCE\WPIBUDDOCIBDGTHEAR.NOT A -4 MAPLEWOOD HOMEOWNER COSTS FOR SERVICES Monthly Service Bill Rubbish removal $16.24 Phone service $21.97 City property taxes $28.58 Cable television $41.55 *Breakdown of city taxes on median value home: Police protection $7.98 Debt service on bond issues $6.98 All other services $13.62 A -5 PAl23R51MBUDMISCIPHTAX MUNICIPAL TAXES ON A $130,000 HOME IN RAMSEY COUNTY MUNICIPAL P:\ Finance \Excel \Misc \CLTaxCom.xls Ramsey TAX CITY AMOUNT -------------------------------------- ARDEN HILLS - - - - -- ------------------ 314 FALCON HEIGHTS 291 LAUDERDALE 479 LITTLE CANADA 312 MAPLEWOOD 341 MOUNDS VIEW 422 NEW BRIGHTON 337 NORTH OAKS 139 NORTH ST. PAUL 288 ROSEVILLE 314 SHOREVIEW 320 ST. PAUL 599 VADNAIS HEIGHTS 255 WHITE BEAR LAKE 260 WHITE BEAR TWP. 236 P:\ Finance \Excel \Misc \CLTaxCom.xls Ramsey PROPERTY TAX RELIEF The legislature provides several different types of property tax relief., The homeowner's and renter's rebates are given to taxpayers whose property taxes are p p Y disproportionate to their income. More importantly, a targeting refund is available for homeowners whose taxes increase by more than 12% from the prior year. No income limits apply to this refund. Property owners file for the refunds usin g state form Ml- PR which is-sent out with state income tax instructions. The M1 -PR form can also be obtained several ways as follows: • at post offices, libraries, and most banks; • by calling the Minnesota Department of Revenue at 1(800)652 -9094; • on the internet at http: / /www.taxes.state.mn.us; or • by writing to: Minnesota Tax Forms Mail Station 1421 St. Paul, MN 55146 -1421. P: \FINANCE\WP \BUDDOC \BDGTHEAR.NOT A-7 PROPOSED 2007 TAX LEVY Causes of tax increase: Decrease fund balance available 414 5.48% Other exp. less non -tax rev. & transfers 106 1.41% Allowance for uncollectible taxes 78,740 1.04% General Fund totals 600,340 7.93% Fire safety bonds 237,600 3.14% Other bonds 116 1.53% Capital improvements tax levy (51,500) - 0.68% Total 902,580 11.92% CAl23r5w1BUDGET101TAX A-8 2000 2001 Change Lew[ Leyv Amount Percent General Fund: Gross levy $7,513,267 $8,367,169 $853,902 11.4% HACA reduction 1 1 392 0.0% Net levy 5,914,490 6,768,000 853,510 14.4% Council revision 0 (253,170)__ (253,170) n/a Adjusted levy 5 6 600,340 10.2% Debt Service Funds: Gross levy $1,422,840 $1,776,580 $353,740 24.9% HACA reduction 0 0 0 0.0% Net levy 1,422, 840 1 353 24.9% Council revision 0 0 n/a Adjusted levy 1 1 353,740 24.9% C.I.P. Fund: Gross levy $231,500 $280,000 $48,500 21.0% HACA reduction 0 0 0 0.0 % Net levy 231,500 280,000 48 21.0% Council revision 0 (100,000) (100,000) n/a Adjusted levy 231,500 180 (51,500) - 22.2% Totals -All Funds: Gross levy $9,167,607 $10,423,749 $1,256,142 13.7% HACA reduction 1 1, 599,169 392 0.0% Net levy 7 8 1 16.6% Council revision 0 (353,170) (n/a Adjusted levy 7,568,830 8 902,580 11.9% City taxes on median value home: Annual taxes 305 343 38 12.5% Causes of tax increase: Decrease fund balance available 414 5.48% Other exp. less non -tax rev. & transfers 106 1.41% Allowance for uncollectible taxes 78,740 1.04% General Fund totals 600,340 7.93% Fire safety bonds 237,600 3.14% Other bonds 116 1.53% Capital improvements tax levy (51,500) - 0.68% Total 902,580 11.92% CAl23r5w1BUDGET101TAX A-8 THE FOLLOWING PAGES ARE AN EXCERPT FROM THE PROPOSED 2001 BUDGET PAFINANCE \W P \BUDDOC \BDGTHEAR.NOT INTRODUCTION FORM OF GOVERNMENT The City of Maplewood operates under the Council- Manager form of government. All policy decisions and legislative activities are the responsibility of the Council, but the administrative duties are delegated to the City Manager. One of the primary administrative duties of the City Manager is to prepare an annual budget for approval by the Council. BUDGET PREPARATION PROCEDURES Beginning in May of each year, department heads start the preparation of their budget requests for the next calendar year. (Maplewood's fiscal year is the calendar year.) During June, department heads submit their budget requests to the City Manager and Finance Director. The Finance Director reviews the budget requests as they are received to determine if they are accurate, reasonable and well - justified. Near the end of June, the Finance Director prepares a preliminary budget report based upon initial revenue estimates, department budget requests and recommended revisions in department budget requests. In July, the City Manager and Finance Director together meet with department heads individually. During these meetings, the Finance Director's recommended revisions are discussed and the City Manager makes the final decision as to what will be included in the proposed budget. The Finance Director uses this information to prepare the proposed budget document. At the second Council meeting in August, the City Manager presents the proposed budget for the next year. During August and September, the Council meets with the City Manager and Finance Director to review the proposed budget. By September 15th, a proposed budget and proposed tax le vy is certified to Ramsey County. By November 24th, the County sends a notice to each taxpayer that indicates the proposed property tax increase and the date of each taxing district's budget hearing. Between November 29 and December 20, the Council holds a public hearing on the proposed budget. After the hearing, the Council approves the proposed budget, generally with some modifications. Next, the City's property tax levy, necessary to finance the approved budget, is certified to Ramsey Count t The County collects the property taxes on behalf of the City. BUDGET ORGANIZATION The City's annual budget consists of three basic sections: Operating Budget, Capital Improvements Budget and Debt Service Budget. Each of these sections is comprised of funds. (A fund is defined as an independent fiscal and accounting entity with aself- balancing set of accounts and resources which are dedicated for a specific purpose.) The revenue and expenditure accounts for each fund are listed within each budget section. The expenditure accounts within the funds that comprise the Operating Budget are grouped by departments and subdivided into divisions within each department. Legislative and Executive functions of the city government are grouped together in the General Government Department. The City's programs, activities and services are financed by the budgets for each division within the various City departments. However, the City's accounting system does not segregate expenditures for individual programs, activities and services except for recreation programs. 1 -1 CITY OF MAPLEWOOD ORGANIZATION CHART Citizens city Civil Service Commission Human Design Planning Housing B Relations Review Commission Redevelopment Commission I I Board I I I I I Author tv Emergency Management Legal Director City City Assistant to the Clerk Manager Manager Human Resources Parks & Recreation Public Works Finance Labor Relations Recreation Programs Engineering Financial Records Recruitment B Police Park Maintenance Planning Street Maintenance insurance Selection Zoning Park Development Utility Maintenance Budget Training S Wellness Nature Center Vehicle Maintenance Administration Classification a Open Space Services Cash Management Compensation Community Center Housing Debt Administration Employee Relations Building Maintenance Recycling Accounts Payable/ Bene is Receivable Administration Payroll Workers I Capital Compensation Improvement Plans I Parks B I Recreation Fire � Police Community Devel ment Prevention Police Planning Suppression Paramedics Zoning Emergency Animal Control Building Medical Service Community. Inspections Oriented Environmental Services Health Housing Recycling 1 -2 CITY OF MAPLEWOOD, MINNESOTA PRINCIPAL CITY OFFICIALS JULY, 2000 CITY COUNCIL ROBERT J. CARDINAL, MAYOR Term Expires 12 -31 -2001 SHERRY ALLENSPACH, COUNCILMEMBER Term Expires 12 -31 -2001 KENNETH V. COLLINS, COUNCILMEMBER Term Expires 12 -31 -2003 MARV KOPPEN, COUNCILMEMBER Term Expires 12 -31 -2001 JULIE WASILUK, COUNCILMEMBER Term Expires 12 -31 -2003 CITY MANAGERIAL STAFF Employee Position Date Appointed Kenneth G. Haider Acting City Manager March 25, 2000 Daniel F. Faust Director of Finance June 21, 1976 Kenneth G. Haider Director of Public Works March 6, 1981 Sheryl L. Le Human Resource Director January 24, 1994 Bruce K. Anderson Director of Parks and Recreation July 18, 1994 Melinda Coleman Director of Community Development May 15, 1995 Steve Lukin Fire Chief March 17, 2000 Karen. Guilfoile City Clerk August 5, 1996 Donald S. Winger Police Chief August 3, 1998 Vacant Assistant to the City Manager 1 -3 August 10, 2000 Honorable Mayor and Council Members: In compliance with State Statutes, I am pleased to transmit the 2001 Proposed Budget for the City of Maplewood for your review and approval. The major objectives of the 2001 Budget are designed to help the City accomplish its mission of providing "high - quality and cost effective public services. " The budget objectives include the following: keep the General Fund expenditure increase (excluding public safety dispatching) under the inflation rate and population growth rate, increase the net income at the Community Center to $50,000, and maintain the level of services provided by all departments. Other major objectives are listed on page 2 -1 and objectives for each department are listed in Section 3. These objectives provide a strategic plan for the City in the year 2001. The City's strategic plan beyond the year 2001 is limited to the five -year Capital Improvement Plan (see Section 4). The Budget Overview section that follows this letter highlights budget issues and priorities. This document was prepared by the Finance Director and his staff in a format similar to the 2000 Budget which received the Award for Distinguished Budget Presentation from the Government Finance Officers Association of the United States and Canada. It is hoped that the format of this document and the information contained within it will clearly communicate the City's 2001 financial plans and provide an operations guide for all City departments. The Budget is divided into three main sections: Operations, Capital Improvements, and Debt Service. Within the Operations section, the basic focus is on 2001 performance objectives for each department J p and the planned expenditures to accomplish the objectives. The focus of the Capital Improvements section is the construction projects planned for 2001. The Debt Service section focus is on the scheduled bond issue principal and interest payments due in 2001. Conserving the financial resources of the City continues to be important. The budgeting function is the prime tool you have to make sure the City's limited resources are wisely utilized and to establish department objectives for the coming year. We continue with the objectives of making Maplewood an affordable place to live while providing the services that make it a good place to live. The Council's cooperative effort in the review and adoption of the 2001 Budget will be greatly appreciated. I would also like to express my appreciation to all City personnel who assisted in the preparation of the 2001 Budget. Sincerely, Kenneth G. Haider Acting City Manager OFFICE OF THE CITY MANAGER 1 -5 651-770-4524 CITY OF MAPLEWOOD 0 1830 EAsr CouNTY ROAD B 0 MAPLEWOOD , M N 5 5 109 BUDGET OVERVIEW There is one major initiative in the 2001 Budget: transfer the public safety MAJOR dispatching function from Ramsey County (under a contract for service) INITIATIVES back to the city as directed by the Council on July 24, 2000. This will require an additional nine full -time employees and equipment purchases totaling approximately $30(1,000. These purchases are planned to be financed by the Capital Improvement Projects Fund in 2000 which will create a temporary fund deficit until property tax revenues are received in 2001. To compensate for the cost of public safety dispatching equipment, three projects are not included in the 2001 Capital Improvements Budget which were planned for 2001 in the five -year Capital Improvement Plan. The projects not included are Fire Department mobile digital communications ($68,000), construction of a South Satellite Office ($160,000) and renovation of the Public Safety Communications Center ($103,000). The City's tax levy for 2001 is $8,824,580 which is 16.6% higher than TAX LEVY 2000.This is despite a budget preparation process that involves close FOR 2000 scrutiny of proposed expenditures and a constant search for non -tax 16.6% revenues. HIGHER The major causes of the 16.6 % tax levy increase are as follows • 5.5 %for changes in the General Fund surplus balance • 3.3 %for. increase in public safety dispatching costs due to termination of contract with Ramsey County • 3.1 % for payments on Fire Safety Bond issue approved at the November, 1999 referendum • 1.5 % for payments on other bond issues • 1.4 % for increases in other General Fund expenses net of other revenues and transfers • 1.8 % for Capital Improvement Projects Fund and allowance for uncollectible taxes Approximately 77 % of the 2001 tax levy is for operations financed by the General Fund. Most of the remaining levy (20 %) is for debt service costs on bond issues. The remaining 3 % of the tax levy is for capital improvements. 1 -6 CITY RECEIVES 20.1 % OF TAXES 2001 EXPENDITURES BUDGET $31.7 MILLION In 2000 the City received 20.1 % of the property taxes on property within the City. It is anticipated that this rate will not change significantly in 2001. The following illustration indicates the allocation of property tax dollars by government type. I214047751, WASHIIMTON.D.C• W 9 7.5% 20.1% 32.4% 40.1% Other City Schools County It should be noted that the above data is for property in Maplewood that is located within School District 622. Expenditures in the 2001 Budget are 9.3% lower than 2000. The breakdown by section is listed in the following table: REVENUES AND EXPENDITURES BY SECTION Comparison of 2000 and 2001 Budget REVENUES EXPENDITURES Amount Change Amount Change Operations $24,709,190 9.0% $25,906,360 4.4% Capital Improvements 1,477,360 (26.4 %) 2,875 (49.7 %) Debt Service 2,191,080 9.5% 2,885,160 (34.2 %) Totals $28,377,630 6.4% $31,666,880 1 (9.3 %) The difference between total revenues and expenditures will be financed by the use of surplus fund balances and bond issues. 1 -7 vMI"laa►L is r: -0:a: lit v OPERATING BUDGET This portion of the budget covers basic City services such as police, firefighting, street maintenance, recreation programs, park maintenance, planning, building inspections and utility maintenance. The expenditures for the funds within this portion of the budget are grouped by department and subdivided into divisions for each department. Budget performance is measured based on the accomplishment of the objectives for 2001 listed for each department and by the percentage of budgeted expenditures that are spent. Operating budget revenues for 2001 are 9.0% more than 2000. The OPERATING revenue category with the largest increase is the charges for service BUDGET category which is up $805,870. The larger increases in this category are REVENUES sewer service charges ($232,560), Community Center revenues Up ($132,080), in -house engineering charges ($130,750), and ambulance 9.0% service charges ($122,000). Revenues in the charges for service category include a planned increase in ambulance rates effective January 1, 2001 as indicated in the following table. AMBULANCE RATE INCREASE The 2001 ambulance rates are based upon the average 2000 ambulance rates charged by other providers. The increase in rates will produce additional revenues of approximately $122,000. The increase in rates will decrease the property tax subsidy for ambulance services. Operating budget revenues for 2001 produced by utility service charges UTILITY RATES will total $3,339,980 which represents 13.5 % of the total operating budget UP 14.1 % revenues. Utility service charges consist of sewer service charges ($3,093,020) and recycling charges ($246,960). Sewer rates will be increased by 12.1 % because most of the surplus in the Sanitary Sewer 1 -8 AMBULANCE RATE INCREASES Increase 2000 2001 Amount Percent Basic life support: Resident $ 395 $ 415 $ 20 5.1% Non - resident 420 440 20 4.8 Advanced life support: Resident: 660 710 50 7.6 Non - resident 710 760 50 7.0 Charge per mile 9.10 9.65 0.55 6.0 The 2001 ambulance rates are based upon the average 2000 ambulance rates charged by other providers. The increase in rates will produce additional revenues of approximately $122,000. The increase in rates will decrease the property tax subsidy for ambulance services. Operating budget revenues for 2001 produced by utility service charges UTILITY RATES will total $3,339,980 which represents 13.5 % of the total operating budget UP 14.1 % revenues. Utility service charges consist of sewer service charges ($3,093,020) and recycling charges ($246,960). Sewer rates will be increased by 12.1 % because most of the surplus in the Sanitary Sewer 1 -8 Fund has been eliminated as planned when the rates were decreased by 22.4% in 2000. Most of the revenues from the sewer rates finance the Metropolitan Council sewage treatment charges to Maplewood which will be 68.2 % of the operating expenses for the Sanitary Sewer Fund in 2001. The sewage treatment charges for 2001 are anticipated to be $1,987,100 which is $127,300 and 6.0% less than the 2000 budget. Most of this decrease is due to reduction in rates charged by the Metropolitan Council. Their rates have decreased annually from 1998 through 2001. Recycling charges are being increased by 3 8.5 % because of higher recycling costs and costs for adding a second city wide "Clean Up Day." The following table summarizes the proposed utility rate changes for an average home. It should be noted that the quarterly sewer and recycling charges for 2001 are less than 1999 when they totaled $51.44. Operating budget expenditures for 2001 are $25.9 million, which is 4.4 OPERATING higher than 2000. The largest expenditure increases are in the General BUDGET Government Department which is up 9.1 % and the Police Department EXPENDITURES Which is up 8.7 %. Most of the increase in General Government is due to UP higher employee insurance expense (up $262,550) and a higher amount in 4.4% the contingency account to finance labor contract increases. Most of the increase in the Police Department is for the Dispatching Division (up $284,110) and the Police Services Division (up $203,580). Population growth and commercial development requires budget increases in excess of the inflation rate in order to maintain the present level of City services. The size of population increases is directly related to the number of new housing units built. Commercial development can be monitored 1 -9 UTILITY RATES IMPACT ON AN AVERAGE HOME Quarterly Charge Increase (Decrease) 2000 2001 Amount Percent Sewer service* 38.80 43.50 4.70 12.1% Recycling charge 3.25 4.50 1.25 38.5 Total $42.05 $48.00 $5.95 14.1% *Rate per 1,000 gals $1.94 $2.17 ($0.23) 11.9% It should be noted that the quarterly sewer and recycling charges for 2001 are less than 1999 when they totaled $51.44. Operating budget expenditures for 2001 are $25.9 million, which is 4.4 OPERATING higher than 2000. The largest expenditure increases are in the General BUDGET Government Department which is up 9.1 % and the Police Department EXPENDITURES Which is up 8.7 %. Most of the increase in General Government is due to UP higher employee insurance expense (up $262,550) and a higher amount in 4.4% the contingency account to finance labor contract increases. Most of the increase in the Police Department is for the Dispatching Division (up $284,110) and the Police Services Division (up $203,580). Population growth and commercial development requires budget increases in excess of the inflation rate in order to maintain the present level of City services. The size of population increases is directly related to the number of new housing units built. Commercial development can be monitored 1 -9 based on the valuation of non - residential building permits. For the past three years the amounts have been as follows: DEMAND FOR CITY SERVICES BASED ON GROWTH NON- RESIDENTIAL GROWTH RESIDENTIAL GROWTH New Number of Valuation of Housing New Percent Non: Residential YEAR Units Residents Population Increase Building Permits 1997 182 763 34 2.2% $35,595,000 1998 139 584 35 1.7% $62,315,310 1999 263 425 35 1.2% $32,467,640 The average annual population increase between 1980 and 1990 was 1.5 %. If this rate of increase continues, the city's population in 2000 will be 36,317 and in 2001 will be 36,862. +10 The number of full -time employees included in the 2001 Budget is 156. FULL -TIME This is an increase of ten positions. The change in budgeted full -time EMPLOYEES positions by department artment is as follows: - 1.00 Finance Department - An accountant position has been eliminated due to current staff efficiencies, technology advances, and continued employee training. - 0.45 General Government Department - A full -time building custodian position which was shared with the Parks and Recreation Department was changed to two part -time positions. - 0.55 Parks and Recreation Department - A full -time building custodian position which was shared with the General Government Department was changed to two part -time positions. + 1.00 Parks and Recreation Department - Two part -time positions were changed to a full -time recreation program assistant position. +0.50 Parks and Recreation Department - The part -time open space naturalist position was changed to a full -time position that will be shared with the Public works Department. + 1.00 Police Department - An administrative assistant position has been added to supervise the dispatching services. 1 -10 +8.00 Police Department -Eight dispatcher positions have been added due to cancellation of the dispatching contract with Ramsey County. - 1.00 Police Department - A community service officer position has been eliminated. + 1.00 Police Department - A patrol officer position has been added. + 1.00 Public Works Department - A mechanic position has been added to replace a part -time position. + 0.50 - Public. Works Department - A full -time open space naturalist position that will be shared with the Parks and Recreation Department has been added. Approximately 56 % of the Operating Budget is accounted for in the City's 56% OF General Fund. Revenues projected for 2001 will be 8.3 % higher than the OPERATING 2000 Budget. Expenditures will be 5.1 % higher in 2001 than the 2000 BUD GET I N Budget. The 2001 Budget for the General Fund is a deficit budget as 2001 GENERAL FUND expenditures exceed revenues by $562,200. Transfers to other funds will increase this deficit to $780,330. The deficit will be financed by using part of the surplus fund balance. The following shows sources and uses of funds for the 2001 Budget compared to the 2000 Budget: It has been common for the past several years to have a General Fund deficit budget. Despite this practice the fund balance in the General Fund has increased and has been maintained at an appropriate level. This is because it is city budget policy to make conservative revenue estimates and liberal expenditure estimates. Consequently, the General Fund ending 1 -11 % CHANGE 2000 2001 INCREASE OVER 2000 BUDGET BUDGET (DECREASE) BUDGET Sources of funds: Current property taxes 5,909,230 6,884,000 774,770 13.1% Other revenues 6,893,420 7,182,580 289,160 4.2% Fund balance 1,195,175 780,330 (414,845) - 34.7% Total 13,997,825 14,646,910 649,085 4.6% Use of funds: Expenditures 13,726,060 14,428,780 702,720 5.1% Net interfund transfers 271,765 218,130 (53,635) - 19.7% Total 13,997,825 14,646,910 649,085 4.6% It has been common for the past several years to have a General Fund deficit budget. Despite this practice the fund balance in the General Fund has increased and has been maintained at an appropriate level. This is because it is city budget policy to make conservative revenue estimates and liberal expenditure estimates. Consequently, the General Fund ending 1 -11 balance is usually much higher than budgeted and provides a resource for financing the deficit in the annual budget. GENERAL FUND REVENUES UP 8.3% The 8.3 %increase in General Fund revenues amounts to $1,063,930. The largest increase is in the property taxes - current category which is up $774,770. In 2001 current property takes will be 48.2 ! of total revenues for the General Fund. This is a small increase from 2000 when property taxes were 46.2% of the revenues. Department expenditure requests for the General Fund were 5.6 % higher GENERAL FUND than the original 2000 Budget, The 2001 Budget includes recommended PER CAPITA expenditures that are 5.1 % higher than the 2000 Budget. On a per capita EXPENDITURES basis, General Fund expenditures will increase by 3.4% as indicated in UP 3,4% the following table: Actual per capita expenditures for 2000 and 2001 may be significantly different than the budget amounts as population changes are difficult to estimate and expenditures are usually less than the budget. An analysis of the General Fund cash flow for 1998 and 1999 indicated that GENERAL FUND the 1 -1 -01 fund balance should be 27.1 % of the revenues to finance cash BALANCE flow needs. The fund balance also needs to be large enough to finance WILL BE unexpected expenditures that are in excess of the General Fund contingency 36,0% O F account. Therefore, the budgeted 12 -31 -01 fund balance has been set at BUDGET 36.0% of the 2001 budgeted revenues. This should provide a sufficient balance to cover cash flow needs and unexpected expenditures. Also, it is near the level that it was at in October, 1989 when the city's bond rating by Moody's Investors Services was increased to Aa. The budgeted 12 -31 -00 fund balance was 37.9 % of the 2000 budgeted revenues. 1 -12 GENERAL FUND EXPENDITURES 1998 1999 2000 2001 fl. Al� ACTUAL BUDGET BUDGET Expenditures $11,736,534 $12,489,315 $13,726,060 $14,428,780 Population 35,355 35,780 36,317 36,862 Per capita expenditures for General Fund $332 $349 $378 $391 PERCENT CHANGES: Percent change in expenditures 2.1% 6.4% 9.9% 5.1% Percent change in population 1.7% 1.2% 1.5% 1.5% Per capita expenditures percent change 0.3% 5.1% 8.3% 3.4% Actual per capita expenditures for 2000 and 2001 may be significantly different than the budget amounts as population changes are difficult to estimate and expenditures are usually less than the budget. An analysis of the General Fund cash flow for 1998 and 1999 indicated that GENERAL FUND the 1 -1 -01 fund balance should be 27.1 % of the revenues to finance cash BALANCE flow needs. The fund balance also needs to be large enough to finance WILL BE unexpected expenditures that are in excess of the General Fund contingency 36,0% O F account. Therefore, the budgeted 12 -31 -01 fund balance has been set at BUDGET 36.0% of the 2001 budgeted revenues. This should provide a sufficient balance to cover cash flow needs and unexpected expenditures. Also, it is near the level that it was at in October, 1989 when the city's bond rating by Moody's Investors Services was increased to Aa. The budgeted 12 -31 -00 fund balance was 37.9 % of the 2000 budgeted revenues. 1 -12 CAPITAL IMPROVEMENTS BUDGET This portion of the budget covers the acquisition and construction of major facilities other than those financed by the Operating Budget. The revenues and expenditures within the Capital Improvements Budget are grouped by fund. The money within each fund is restricted for major equipment purchases and construction projects costing in excess of $50,000. All other capital outlay is financed within the Operating Budget. The 2001 Budget implements the first year of the 2001 -2005 Capital Improvement Plan adopted by the City Council on May 22, 2000. This five -year plan is updated annually through a comprehensive capital needs planning process. Revenues for 2001 in the Capital Improvements Budget are $1,477,360 and CAPITAL 26.4% less than 2000. This decrease is caused primarily by a decrease in IMPROVEMENTS state street construction aid to finance improvement projects. Major revenue REVENUES sources for the 2001 Capital Improvement Budget are tax increment revenue DOWN 26.4% ($500,730) and street construction state aid ($470,000). The largest Capital Improvement Budget expenditures planned for 2001 CAPITAL include the Gladstone West Streets ($710,000), improvement of Ripley IMPROVEMENTS Street between English and Hazelwood ($590,000), and Edgerton Park EXPENDITURES improvements ($450,000). The impact of these items on operating costs will DOWN 493% not be significant. Total 2001 expenditures are $2,875,360 and 49.7% less than 2000. Most of the decrease is for projects and equipment that were included in the 2000 Budget related to the Fire Safety referendum. DEBT SERVICE BUDGET This portion of the budget covers the payment of principal and interest on DEBT the City's bonded indebtedness. Each bond issue has a separate debt service SERVICE sinking fund. REVENUES UP 9e5% Revenues for 2001 are 9.5 %more than 2000 primarily due to an increase in property taxes. Major revenue sources, as in past years, are property taxes ($1,774,820), special assessments ($366,160), and interest on investments ($50,100). Expenditures for 2001 are 34.2% less than 2000. The large decrease is DEBT partly caused by less prepayments on bonds being refinanced at a lower SERVICE interest rate. If prepayments were not included in the 2000 budget, debt EXPENDITURES service expenditures would be 6.6 % more in 2001 than 2000. This increase DOWN 34,2% is due to higher scheduled principal and interest payments. The anticipated new debt issues for 2001 total $1,655,000 to finance public works 1 -13 improvements. At the end of 2001, general long -term net debt payable will be $26,662,297 which is 0.5% less than projected for the end of 2000. Operating Budget increases in the future will continue to exceed the FUTURE inflation rate because of population growth and increases in commercial GROWTH development. The City has experienced slow steady population growth since WILL IMPACT 1980. Average annual population increases between 1980 and 1990 were OPERATING 1.5°l0. The City's latest population estimate is 35,780 for 1999 according BUDGET to the Metropolitan Council. This represents a 1.2% increase over 1998.. It is anticipated that population growth may continue at an annual rate of 1.5 in 2000 and 2001. In 1999 the City issued building permits with a total valuation of $63.5 million. In 1998 the City issued building permits with a total valuation of $85.6 million. Permit values over the last 10 years have ranged from $38.8 million to $94.6 million. Based on projections in the 2001 -2005 Capital Improvement Plan, the CAPITAL Capital Budget will range from $2.4 million to $3.4 million in 2002 -2005. IMPROVEMENT Major factors affecting the capital budgets will be (a) residential and EXPENDITURES commercial growth and (b) the number of public improvement projects that IN are approved for construction. Bond issues and capital notes to finance the 2002 -2005 2001 - 2005 Capital Improvement Plan total $5,855,000. 1 -14 CITY OF MAPLEWOOD, MINNESOTA 2001 BUDGET REVENUE SUMMARY= ALL BUDGETARY FUNDS Taxes Special Assessments Licenses and Permits Intergovernmental Revenue Charges for Services Fines and Penalties Miscellaneous Totals Operating Budget: Charitable Gambling Tax Community Center Data Processing Dental Self- Insurance East County Line Fire District Enhanced 911 Service Fire Department Auxilary Fund General Gladstone Fire District Hazardous Materials Housing Replacement Law Enforcement Block Grant Fund Payroll Benefit Police Services Fund Recreation Programs Recycling Program Sanitary Sewer Vehicle and Equipment Maintenance Water Total Operating Budget Capital Improvements Budget: Capital Improvement Projects Fire Safety Projects Fire Truck Replacement Open Space Park Development Public Improvement Projects Street Construction State Aid Tax Increment Economic Development District #1 -3 Tax Increment Housing District #1 -1 Tax Increment Housing District #1 -2 Tax Increment Housing District #1 -3 Tax Increment Housing District #1-4 Tax Increment Housing District #1 -5 Tax Increment Housing District #1-6 Water Availability Charge - No. St. Paul Water Availability Charge - St. Paul Total Capital Budget Debt Service Budget: Debt Service Funds Grand Totals PERCENT 2000 2001 OVER(UNDER) BUDGET BUDGET 2000 BUDGET $8 $9,445 13.7% 438 41500 -5.3% 1,040,420 1 -2.7% 4 3,551,030 - 12.4% 7,413,090 821800 10.9% 188 189 0.2% 5 5544 5.9% 26,673,250 28,377,630 6.4% 60 69 14.2% 1,799 1,931 7.3% 380 383,370 0.7% 101 99 -1.6% 0 0 N/A 0 17 N/A 0 0 N/A 12,802 13 8.3% 0 0 N/A 1,310 1,410 7.6 % 17 166,600 836.5% 0 0 N/A 3 3 10.6% 2 2 -21.1% 393,860 457 16.2% 249,960 320 28.2% 2 3,156,310 5.8% 669 694 3.8% 0 0 N/A 220080 24,709 9.0% 235 277 17.9% 0 0 N/A 23 24 5.1% 0 0 N/A 130 127 -1.9% 1,075 470,000 -56.3% 1,360 20 1390.4% 0 0 N/A 109 117 6.9% 166 177 6.5% 63 45 -27.9% 25,760 30,420 18.1% 21 2070 18.3% 108,940 108 -0.1% 1,370 1 -16.1% 4000 51 15.2% 2 1 - 26.4% 2,001 2191 9.5% $26,673,250 $28,377,630 6.4% 2 -7 CITY OF MAPLEWOOD, MINNESOTA 2001 BUDGET REVENUE SOURCES AS PERCENT OF TOTAL SOURCE Taxes Special Assessments Licenses and Permits Intergovernmental Revenue Charges for Services Fines and Penalties Miscellaneous Totals 2000 PERCENT 2001 PERCENT BUDGET OF TOTAL BUDGET OF TOTAL $8,304,960 31.1% $9,445,820 33.3% 438,900 1.6% 415,660 1.5% 1 3.9% 1,012 3.6% 4,052 15.2% 3 12.5% 7,413,090 27.8% 8,218 29.0% 188 0.7% 189 0.7% 5 19.6% 5 19.5% $26,673,250 100.0% $28,377,630 100.0% 2 -8 CITY OF MAPLEWOOD, MINNESOTA 2001 BUDGET EXPENDITURE SUMMARY= ALL BUDGETARY FUNDS Totals 34 31,666 -9.3% Total B Fund: Operating Budget: PERCENT Total By Department: 2000 BUDGET 2001 BUDGET OVER(UNDER) 2000 BUDGET Community Development $1 $1,824.170 -2.2% General Government 10 9 -10.0% Human Resource 262,250 259,700 -1.0% Finance 596,010 588 -1.2% Fire 4,490,350 1 -76.1% Police 5 5 8.7% Public Works 7.988 8,140 1.9% Parks and Recreation 3 4 17.1% Totals Total By 34,911 31 -9.3% Type: Personal Services 14 15 7.7% Materials and Supplies 1 1 5.9% Contractual Services 6,582 6,434,260 -2.2% Capital Outlay and Depreciation 7 4 -38.8% Debt Service 4,530 3 -33.0% Other Charges 928,920 1 18.7% Totals 34 31,666 -9.3% Total B Fund: Operating Budget: Charitable Gambling Tax 48,950 32 -33.6% Community Center 2 2 4.1% Data Processing 380,800 383 0.7% Dental Self- Insurance 90 92 2.6% Enhanced 911 Service 0 24 N/A General 13,726,060 14,428 5.1% Gladstone Fire District 0 0 N/A Hazardous Materials 0 290 N/A Housing Replacement 664,720 509,720 -23.3% Payroll Benefits 3 3,472 12.2% Police Services 220 220 0.0% Recreation Programs 662 706,450 6.6% Recycling Program 254 311 22.5% Sanitary Sewer 3,241 3 -1.6% Vehicle and Equipment Maintenance 569,500 594920 4.5% Water 0 0 N/A Total Operating Budget 24,808 25 4.4% Capital Improvement Budget: Capital Improvement Projects 168,770 115 -31.4% Fire Safety Projects 3,339 0 - 100.0% Fire Truck Replacement 1,540 1,620 5.2% Open Space Land Acquisition 0 0 N/A Park Development 2 502 23293.5% Public Improvement Projects 2 2 2.1% Street Construction State Aid 160 1 725.0% Consolidated Tax Increment 0 0 N/A Tax Increment Economic Developement Dist. #1 -3 0 0 N/A Tax Increment Housing Dist. #1 -1 210 210 0.0% Tax Increment Housing Dist. #1 -2 220 220 0.0% Tax Increment Housing Dist. #1 -3 200 200 0.0% Tax Increment Housing Dist. #1-4 25 30 16.7% Tax Increment Housing Dist. #1 -5 21 25 18.1° Tax Increment Housing Dist. #1-6 96 95800 -1.2% Water Availability Charge - No. St. Paul 50 60 20.0% Water Availability Charge - St. Paul 150 200 33.3% Total Capital Budget 5 2,875 - 49.7% Debt Service Budget: Debt Service Funds 4,386 2,885,160 -34.2% Grand Totals $34,911,570 $31,666,880 -9.3% 2 -11 CITY OF MAPLEWOOD, MINNESOTA 2001 BUDGET EXPENDITURE TYPES AND BY DEPARTMENT AS PERCENT OF TOTAL 2000 PERCENT 2001 .PERCENT TYPE BUDGET OF TOTAL BUDGET OF TOTAL Personal Services $14,266,180 40.9% $15,364,400 48.5% Materials and Supplies 1 3.0% 1 3.4% Contractual Services 6 18.9% 6 20.3% Capital Outlay and Depreciation 7,574 21.7% 4,638 14.6% Debt Service 4,530,200 13.0% 3 9.6% Other Charges 928,920 2.7% 1,102 3.5% Totals $34,911,570 100.0% $31,666,880 100.0% DEPARTMENT Community Development $1,864,530 5.3% $1,824,170 5.8% General Government 10,546 30.2% 9 30.0% Human Resource 262,250 0.8% 259,700 0.8% Finance 596 1.7% 588,960 1.9% Fire 4,490,350 12.9% 1,071,330 3.4 °w Police 5 14.9% 5 17.8% Public Works 7 22.9% 8 25.7% Parks and Recreation 3 11.4% 4,651 14.7% Totals $34,911,570 100.0% $31,666,880 100.0% 2 -12 CITY OF MAPLEWOOD, MINNESOTA ALL BUDGETARY FUNDS BUDGETED CHANGES IN FUND BALANCES /RETAINED EARNINGS Operating Budget: Charitable Gambling Tax Community Center Data Processing Dental Self - Insurance East County Line Fire District Enhanced 911 Service Fire Department Auxiliary General Gladstone Fire District Hazardous Materials Housing Replacement Law Enforcement Block Grant Payroll Benefits Police Services Recreation Programs Recycling Program Sanitary Sewer Vehicle and Equipment Maintenance Water Total Operating Budget Capital Improvement Budget: Historic Bruentrup Farm Capital Improvement Projects Fire Safety Projects Fire Truck Replacement Open Space Land Acquisition Park Development Public Improvement Projects Sewer Lift Station No. 9 Street Construction State Aid Tax Increment Economic Development District #1 -3 Tax Increment Economic Development District #1-4 Tax Increment Housing District #1 -1 Tax Increment Housing District #1.2 Tax Increment Housing District #1 -3 Tax Increment Housing District #1-4 Tax increment Housing District #1 -5 Tax Increment Housing District #1-6 Water Availability Charge - No. St. Paul Water Availability Charge - St. Paul Total Capital Budget Debt Service Budget: Debt Service Funds NET OTHER BALANCE INCREASES BALANCE 1-1 REVENUES (DECREASES) EXPENDITURES 12 -31-01 16 $69 ($42500) $32 $1005 (357,003) 1 8,460 2158 (575,743) 1,268,330 383,370 68 383,370 1,336 (12,551) 99 0 92 (5 0 0 0 0 0 0 17 6,930 24,480 0 0 0 0 0 0 5 1306,580 (218 14,428 4 0 0 0 0 0 28 1 0 290 29,354 518,870 166 0 509 175 0 0 0 0 0 268 3541 0 3 338 47 2 0 220 50,027 68537 457 215,240 706 35,037 22,426 320570 0 311 31 1 3 247 3 1,921519 208 69020 0 59020 2,168 0 0 0 0 0 11 24,709,190 285,710 25,906,360 10,507 0 0 0 0 0 (98,152) 277 0 115,850 63,198 0 0 0 0 0 498 24 0 1 521,400 0 0 0 0 0 512,254 127,610 0 502 136 (230 470,000 105 2 (206 0 0 0 0 0 405,495 20,270 0 1,320 424,445 0 0 0 0 0 0 0 0 0 0 5,848 117 (117,070) 210 5,848 8,853 177530 (177,310) 220 8 2 45 (45,690) 200 2 7,021 30 0 30 7,131 5,968 2070 0 25,090 5,748 57 108,830 0 95 70 17 1 0 60 18 60,761 51 (33,460) 200 78,501 1 1,477,360 1,281,470 2 1,136,527 2501,698 2191,080 373 2,885,160 2,181 Grand Totals 115,173,396 $28,377,630 $1,940,710 131,666,880 113,824,856 Note: The amounts listed in the column labeled NET OTHER INCREASES (DECREASES) consist of the following: transfers between funds, bond issue proceeds and credits arising from the transfer of depreciation expense to contributed capital. 2 -17 City of Maplewood, Minnesota SUMMARY OF PERSONNEL BY DEPARTMENT NUMBER OF BUDGETED REGULAR EMPLOYEES DEPARTMENT 2000. 2001. Full Time Part Time* Full Time Part Time" Community Development 10 1 10 2 Finance 7 1 6 1 Fire 4 0 4 0 General Government 74 4 14 4 Human Resource 2 0 2 0 Parks and Recreation 24 19 25 17 Police 57 1 66 7 Public Works 28 2 29 1 TOTALS* 746 28 156 26 * The number of regular part-time employees listed is after conversion to full -time equivalents. Employee totals do not include volunteer firefighters or reserve police officers. A listing of budgeted .positions by job title in. each department is located on pages 6 -6 through 6 -10. 2 -19