HomeMy WebLinkAbout2006 08-21 500 CMWAGENDA
CITY COUNCIL/MANAGER WORKSHOP
Monday, August 21, 2006
Council Chambers, City Hall
5 :00 p.m.
A. CALL TO ORDER
B. ROLL CALL
C. APPROVAL OF AGENDA
D. NEW BUSINESS
1. 2007 Budget Workshop
Workshop Topics:
• Building Maintenance Funding:
City Hall
Maplewood Community Center
• Electric Franchise Tax
• Environmental Utility Rate Changes
• General Fund Policy
• Debt Service Costs
• Ambulance Rate Charge
• North St. Paul Water Surcharge Change
E. FUTURE TOPICS
F. ADJOURNMENT
TO: City Manager
FROM: Finance Director
RE: REPORT ON THE 2007 BUDGET
DATE: August 18, 2006
This is in response to your request for a summary of the current estimates for the
proposed 2007 budget. The following are the highlights.
ENTERPRISE FUNDS
The city has six enterprise funds that finance business-type activities. The funds are
Ambulance Service, Community Center Operations, Environmental Utility, Recycling
Program, Sanitary Sewer, and Street Light Utility. All of these funds are included in the
Operating portion of the annual budget.
The attached financial statement for the Ambulance Service Fund (pp. 7-8) indicates
that projected 2007 operating expenses for the fund are 13.9% higher than the original
2006 budget. The increase is large because a higher percentage of firefighter wages
and benefits are allocated to ambulance service rather than fire suppression due to an
increase in medic calls that exceeds the increase in fire calls. An increase of 22% in
ambulance rates is proposed for 2007 in order to finance the 2007 expenses and fund
20% of the $407,475 working capital deficit that existed on 12-31-05. The proposed
rates for 2007 would rank Maplewood 3 rd highest for basic life support, 2 nd highest for
advanced life support one, highest for advanced life support two, and 3 rd highest for
treatment/no transport compared to the 2006 rates for the nine other providers in the
area. Maplewood's ranking will decrease as the other providers increase their rates in
2007.
The attached financial statement for the Community Center Operations Fund (pp. 9-10)
indicates that projected 2007 operating expenses for the fund are 6.5% higher than the
original 2006 budget. The projected 2007 operating revenues for the Community Center
Operations Fund are 2.5% higher. Competition and consumer resistance limits
Community Center revenues which is a situation that the other city business activities
do not have to deal with. As a result of the revenues increasing at a slower rate than
expenses, the budgeted operating loss before depreciation will be $60,680 in 2007.
However, this is much better than 2005 when there was an operating loss before
depreciation of $102,423. The re-estimates for 2006 include an extraordinary item of
$96,320 for painting the ceiling in the pool which the City Council approved in February.
The second page of the attached statement indicates that at the end of 2005 the fund
owed other funds $329,659 to finance its operations and there may be an additional
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August 18, 2006
cash flow deficit of $90,140 in 2006 based on the re-estimates. A tax levy of $124,950
(equal to 20% of the 12-31-05 working capital deficit of $624,742) is proposed for 2007
to amortize the deficit in the Community Center Operations Fund over a five-year
period. There is also an additional tax levy of $96,320 for the 2006 painting of the pool
ceiling which the City Council approved in February.
The attached financial statement for the Environmental Utility Fund (pp. 11-12) indicates
that projected 2007 operating expenses for the fund are 13.7% higher than the original
2006 budget. The projected 2007 operating revenues for the Environmental Utility Fund
are 3.1 % higher than the original 2006 budget. A rate increase of 16.6% is proposed in
order to finance the 2007 expenses and eliminate the cash deficit in the fund.
(Environmental utility rates were not increased in 2006.) The rate increase will make
Maplewood rates equal to median rate for cities surveyed in the metro area. The
second page of the attached statement indicates that at the end of 2005 the fund had
working capital of $332,815 which includes cash and investments totaling $210,625.
The cash and investments will be approximately $77,025 at the end of 2007. Due to this
relatively small projected balance, future public improvement projects that have a large
amount of unasessed storm sewer costs will have to be financed by bonds. The debt
service on the bonds for the unassesseed costs can be financed by annual transfers
from the Environmental Utility Fund over a 20-year period in order to ease the impact on
the annual budget.
The attached financial statement for the Recycling Program Fund (pp. 13-14) indicates
that projected 2007 operating expenses for the fund are 2.2% higher than the original
2006 budget. The projected 2007 operating revenues for the Recycling Program Fund
are 3.2% lower than the original 2006 budget because the current recycling charge
rates are producing slightly less revenues than anticipated in the budget. As a result of
the revenues decreasing and increasing expenses, there is a projected operating loss of
$3,610. The second page of the attached statement indicates that at the end of 2005
the fund had working capital of $240,115 which includes cash and investments totaling
$207,885. The cash and investments will increase to approximately $215,995 at the
end of 2007.
The attached financial statement for the Sanitary Sewer Fund (pp. 15-16) indicates that
projected 2007 operating expenses for the fund are 5.0% higher than the original 2006
budget and over half of the increase is due to anticipated sewage treatment costs. The
projected 2007 operating revenues for the Sanitary Sewer Fund are 4.0% higher than
the original 2006 budget. A rate increase of 5.4% is proposed to finance the 2007
expenses, transfers to other funds (for unassessed improvements costs) and to provide
a reserve for future capital outlay. (Sewer utility rates were not increased in 2006.)
Based upon the projected revenues and expenses, the operating income will decrease
by 6.8% to $311,730. The second page of the attached statement indicates that at the
end of 2005 the fund had working capital of $1,850,471.
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August 18, 2006
The attached financial statement for the Street Light Utility Fund (pp. 17-18) indicates
that projected 2007 operating expenses for the fund are 1.7% ($3,040) higher than the
original 2006 budget. The projected 2007 operating revenues for the Street Light Utility
Fund are 9.2% higher than the original 2006 budget which will maintain the working
capital and cash reserves at 10% of the budgeted operating expenses. It is anticipated
that the current electric franchise tax rate will produce the anticipated 2007 revenues
because 2006 revenues are 8.6% higher than the budget. The second page of the
attached statement indicates that the cash reserves for this new fund will increase to
approximately $18,235 by the end of 2007.
IC14 L 114;T-11 Ed I 10 1 R1
A large portion of the Operating Budget is accounted for in the City's General Fund (in
2006 it was 59% of the total). The attached financial statement for the General Fund
(p. 19) is based on the following assumptions:
1. The revenues re-estimate for 2006 totals $16,514,155 which is $225,595 less
than the original budget. The revenue accounts with the largest changes over the
original budget are taxes-current (482,130), building permits (483,900), plan check
fees (-$50,080). Taxes-current decreased because of a lower anticipated tax collection
rate which is based on the average actual tax collection over the past three years (see
page 137 in the 2005 CAFR). Building permit and plan check revenues are anticipated
to decrease based upon data from the Interim Community Development Director.
Attached (pp. 20-22) is a detailed listing of revenues by account number.
2. The expenditures re-estimate for 2006 is $16,759,990 which is $59,070 under
the original budget. This based upon the assumption that the re-estimate will be 97.6%
(the average for the past five years) of the $17,029,655 budget as of 5-31-06 but with
$139,040 of additional expenditures for the building operations program. (On 7-24-06
the Council approved budget increases of $77,790 for utilities and $61,250 for city hall
pipe seals.) To insure that this $59,070 surplus occurs, department heads have been
requested to prepare a list of General Fund budget reductions totaling $408,705 (2.4%
of the 5-31-06 budget). These budget reductions should be sent to the City Council for
their approval. Last year the City Council approved $435,800 of General Fund 2005
budget reductions on August 8 when the proposed 2006 Budget was presented to them.
3. Revenues for 2007 will be $18,262,080 which is $1,522,330 more than the
original 2006 budget. A large part of these revenues ($700,240) will be used to
increase the fund balance so that it equals 35% of the revenues. In order to minimize
the tax levy increase for the General Fund, electric franchise tax revenues totaling
$959,350 were added to close the "budget gap" and diversify revenues. Currently the
electric franchise tax produces $182,190 of revenues for the Street Light Utility Fund
and homeowners pay $0.50 per month. The rate for homeowners would have to
=au — nAIT, — 15rMT
August 18, 2006
increase to approximately $2.00 per month to generate an additional $959,350 per year.
(The rate on commercial accounts would range from $2.85 to $516.70 per month.) The
electric franchise tax rate would have to be even higher if it is needed to finance the
improvements in the Gladstone Redevelopment project. Currently Xcel Energy is billing
electric franchise taxes in 39 cities and 13 of these cities also have a gas franchise tax
(see page 23). In order to increase the electric franchise tax rate effective 1-1-07, Xcel
Energy needs a proposed ordinance approved (two readings required) by the City
Council by November 1.
The revenue accounts with the largest changes over the original budget are electric
franchise tax (+$959,350), property taxes-current (+$542,470), building permits
(483,900), market value homestead credit aid (+$157,370), administrative charges-
Public Improvement Projects (-$59,290), and plan check fees (-$50,080). The reasons
for the changes to taxes-current, building permits and plan check revenues are listed
under #1 above. The increase in the market value homestead credit aid is because this
aid program is scheduled to be fully funded in 2007. The decrease in administrative
charges-Public Improvement Projects is because the anticipated expenses for projects
in 2007 are less than 2006.
4. General Fund expenditures for 2007 will be $17,561,840 which is $742,780
(4.4%) over the original 2006 budget. This is based upon department requests and
revisions made to date which include the elimination of the Assistant City Manager
position and the addition of a Code Enforcement Officer and part-time Office Specialist.
The projected 12-31-07 fund balance is $6,391,776 which is 35% of the anticipated
2007 revenues. The 2006 budget anticipated a 12-31-06 fund balance of $5,827,423
which is 34.8% of the anticipated 2006 revenues. An analysis of General Fund cash
flow for the past two years indicates that the reserves needed to finance operations
between property tax payments from Ramsey County have increased from 26.8% of the
revenues to 31.1 %. The fund balance in the General Fund was 36.1 % of revenues in
October 1989 when the city's rating was increased to Aa. Between 1997 and 2006 the
budgeted ending fund balance has ranged from 34.5% to 37.9% of revenues.
A summary of the Capital Improvement Budget for 2007 is attached on pages 24-25.
Revenues for the 2007 Capital Improvements Budget total $1,180,890 and consist of
property taxes, intergovernmental revenue, charges for services and miscellaneous
items. Property tax revenue totals $541,550 and is derived from tax increment
districts. No tax levy is included in the 2007 Budget. Intergovernmental revenue
consists of a $10,000 Department of Natural Resources grant for the City Hall
Campus Project. Charges for services total $83,500 and consist of $74,000 from a
9
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August 18, 2006
2% surcharge on St. Paul water bills for Maplewood property owners and $9,500 from
a new $1.00 per month surcharge on North St. Paul water bills for Maplewood
property owners. This revenue will be used to finance future water system
improvements that cannot be financed by special assessments. Miscellaneous
revenues consist of $58,230 from water availability charges, $459,000 from park
availability charges, and $28,610 from investment earnings.
The projects included in the 2007 Capital Improvements Budget are listed by fund in the
table below.
Capital Improvement Proiects Fund
$20,000 City Hall campus improvements
Park Development Fund
200,000 Lions Park improvements
200,000 Joy Park improvements
100,000 North Beaver Lake trail corridor
City Hall campus improvements planned for 2007 consist of the following:
1. Installation • two storm water structures at TTicklander Pond
2. Begin planting the woodland area on the south side of city hall
3. Finish landscaping along White Bear Avenue
, 4. Put plants in the savanna area between city hall and the public works building
The 2006 budget assumed that the old Gladstone fire station site would be sold for
$248,000 in 2005 and that the proceeds would be allocated to the CIP Fund ($148,000)
and the Redevelopment Fund ($100,000). 1 recommend that the following 2006
projects in the CIP Fund be delayed until the old station is sold: city-wide sidewalk
improvements ($54,700), city hall parking lot and campus improvements ($20,000) and
fire station remodeling and sleeping quarters ($65,000). In addition, I recommend that
the $156,000 that the city will receive in 2007 from Ramsey County for the sale of
dispatching equipment be used to eliminate the anticipated $54,000 deficit in the
Redevelopment Fund and to finance some of the delayed projects in the CIP Fund if the
old Gladstone fire station site has not been sold.
=au wrmm
August 18, 2006
DEBT SERVICE BUDGET
The Debt Service Budget for 2007 is based upon bonds issued through April of this
year. Expenditures will be $6,576,290 which is 6.2% higher than 2006. The portion of
these expenditures that will be financed by property taxes will be remaining steady at
47% and the tax levy for debt service will need to increase by 4.1 % or $124,000. The
increase is needed for tax increment bonds and to finance public works improvements
that were not assessed. Attached (pp. 26-28) are excerpts from the proposed 2007
Debt Service Budget which provides additional information.
1001:3 4:4 CA IFIX 7 1111111 N
Attached (p. 29) is a listing of tax levy amounts by fund for 2006 and 2007. it indicates
that the tax levy for operations will increase by $844,920 and the tax levy for debt
service will increase by $124,000. The total property tax levy for 2007 will increase by
6.9%. Ramsey County will not be able to provide an estimate of 2007 property tax
revenues using the 2006 property tax rate until September. The final values for tax
statements will be "floating" until mid January. This will make it impossible to
accurately predict the tax rate for 2007 because of the factor's that influence values and
rates could change substantially between September and January. Factors include
property classification changes from taxable to exempt, exempt to taxable, tax
increment captured values, property tax forfeitures and value reductions due to court
petitions and abatements.
The Ramsey County Assessor's 2006 Payable 2007 Assessment Report dated 3-10-06
indicates that the median estimated market value of commercial property in Maplewood
has increased by 20.10% compared to a 5.66% increase in the median estimated
market value of single-family property in Maplewood. Consequently, the city portion of
the property tax burden in Maplewood will shift from residential property to commercial
property. This is the opposite of what occurred for taxes payable in 2005 and 2006.
This means that most residential property will have a 2007 tax increase less than
commercial property (and less than the percentage increase in the tax levy).
C: Assistant Finance Director
PAWORDWEMOWBUDIDOC
2
CITY OfMAPLEVVOOD.MINNESOTA
AMBULANCE SERVICE FUND (606)
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND EQUITY
Operating expenses:
Administration
Billing
Emergency medical services
Depreciation
Total expenses
Operating income Uoaa
NonopemUng revenues (empenaeo:
Property tax revenue
Special Assessments
State fire aid
Market value homestead omdb
Miscellaneous revenues (oxpon000)
Loss on disposal of fixed assets
Investment earnings
Interest oninbdundloans
Investment management fees
Total nonopenehng revenues (axp*naaa)
4dragem 5115400=1#7 =M
Capital contributions
Change in fund equity
Fundequhy - Januar 1
Fund equity - December 31
O
2006
378,160
378,160
ACCT 2004 2005
ORIGINAL
2000
2007
NO. ACTUAL ACTUAL
BUDGET
RE-EST.
BUDGET
Ooeratinq revenues:
1.204.130
1.470410
0
3021 Ambulance fees
41,610
59,250
59,250
Total revenues 0 930,257
1,593,410
1,591,870
1,987,570
Operating expenses:
Administration
Billing
Emergency medical services
Depreciation
Total expenses
Operating income Uoaa
NonopemUng revenues (empenaeo:
Property tax revenue
Special Assessments
State fire aid
Market value homestead omdb
Miscellaneous revenues (oxpon000)
Loss on disposal of fixed assets
Investment earnings
Interest oninbdundloans
Investment management fees
Total nonopenehng revenues (axp*naaa)
4dragem 5115400=1#7 =M
Capital contributions
Change in fund equity
Fundequhy - Januar 1
Fund equity - December 31
O
334,601
378,160
378,160
301,400
O
80,244
82.110
84.080
88,350
O
1.233.734
1.202.530
1.204.130
1.470410
0
48,350
41,610
59,250
59,250
0
1,696,929
1,764,410
1,786,220
2,009,410
O
(25.238)
O
O
O
0
0
3.810
O
0
O
372,423
0
U
O
O
25,355
O
O
O
U
125.359
127.270
127.270
111.080
D
9.817
0
O
O
O
(
O
O
O
O
(25.238)
O
O
O
0
0
3.810
O
0
O
(20.550)
(
(17.440)
(17^850)
0
487,101
130,940
109,830
93,730
D
(279.571)
(40.060)
(84.520
71.890
7
CITY 0FMAPLBNOOD.MINNESOTA
AMBULANCE SERVICE FUND (606)
STATEMENT OF SOURCES AND APPLICATIONS OF CASH
2006
2004 2005 ORIGINAL 2000 2007
ACTUAL ACTUAL BUDGET RE-EST. BUDGET
Sources of cash:
Net income (loss) before contributions
Add depreciation
Decrease in current assets
Increase in current liabilities
Disposal of fixed assets
Ifim
Applications of cash:
Purchase of fixed asse
Increase in current assets
Decrease in other liabilities
Ifim
Net increase (decrease) in cash
Cash balance - January 1
Cash balance - December 31
Cash capital
Working capital:
Current assets
Cash and investments
Other asse
Current liabilities
Due to other funds
Other liabilities
Net total
oO
($270.571)
($40.000)
($84.520)
$71,800
O
48,350
41.010
58.250
59,250
O
U
0
O
O
O
835.748
U
O
O
O 733 ,980
O 180,352
O
O O
O 553,628
0
O 0
O U
0
871.092 O
O O 1.550 (887,282) 131.140
0.0% O�0%
O
O
0
528,273
E-1
CITY oFmApLsw000.MINNESOTA
COMMUNITY CENTER OPERATIONS FUND (602
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND EQUITY
pxog
NO.
Operating expenses.
uou*
ACTUAL
uuom
ACTUAL
2006
omm/wxL
BUDGET
coon
RE-EST.
000r
BUDGET
mn
Ooeratinq revenues:
496,573
478,147
477,070
477,070
547,880
001
Memberships and daily fees
$1.048,409
$1.141.084
$1.151,4e0
$1`174.340
$1,210`840
002
Concessions
279.763
271.366
314.400
299
303.300
oma
mamono
n
o
n
210
xm
021
Theater fees
48.117
28.173
48.000
52.100
56,000
nzo
Banquet room fees
13e.894
117.93e
150.000
133.000
147.000
uoa
Day care fees
212
1*6
310
150
150
024
Craft room
29,323
21.872
36.150
a*.zvo
35,050
nmu
Program fees
124.304
132.806
150.000
1*5.000
155.000
061
Pool fees
6.115
6,747
5,300
5,300
6.100
oeu
Gym fees
20.333
18.756
23.000
23,000
20,000
moa
Multi-purpose room fees
e.924
8,957
11.010
11.250
11.400
064
Exercise fees
42.386
34.855
31.000
27,600
28.000
06:
Massage room
37.548
37.805
42.000
41.000
40.000
mxs
Oakdale aquatics
21.906
23,209
26,000
23,750
24,250
uor
White Bear Township aquatics
16.:00
18.000
18.000
18.5*0
19.100
nno
mohtomeu/aqvat/cs
19,000
22,000
22,000
22,500
23,200
Total revenues
1,843,734
1,883,715
2,028,660
2,011,340
2,079,640
Other revenues (expenses):
Operating expenses.
Property tax revenue
mn
Office
496,573
478,147
477,070
477,070
547,880
002
Admission desk/concessions
142.732
1*3.892
135,400
135,400
138,240
uoa
marketing
n
58.054
59.360
59.360
*7.260
021
roawm,
22,263
23.527
u:.mm
35,560
30,770
nmc
Banquet room
15.109
/u.uaz
12.280
12.280
6,600
nzn
Day care
30,580
32.675
31.7e0
31.790
31.800
mm
Craft room
18.518
9.282
14.6e0
1*.690
10.460
omo
pmnmmn
36,996
45.111
37.1e0
37.190
36.100
061
pvm
231.502
232.913
256,390
256,390
270.810
woo
Gym
7.611
6,039
9,260
9,260
7.980
mxa
Multi-purpose room
uoo
198
uwo
»*o
340
mw
Exercise programs
89,080
134.127
14:.110
145.110
153'990
065
massage room
27,268
30,456
26.520
26.520
26.940
mm
Oakdale aquatics
14.334
15.033
15.450
15,450
15.520
067
White Bear Township aquatics
12,185
11,6*3
11.170
11.170
11,800
068
Mahtomedi aquatics
umx
12,539
12,380
1e,380
12,970
614
Building maintenance
Total expenses
1,840,595
1,986,138
2,009,710
2,009,710
2,140,320
Operating income (/mm)before
depreciation
3,139
(102,423)
18,950
1,630
(60,680)
Other revenues (expenses):
Property tax revenue
168,822
e,28e
38,460
39,330
214,530
/mmmnvmmvmu/ state aid
6,090
o
o
mm
1.690
Miscellaneous revenues (oxnonnoe)
moo
2.042
n
ron
o
cmnmc/auv^
(267.5e5)
(257.136)
(usr.000)
(261.510)
(2e1.510)
Extraordinary item
o
o
n
(96.320)
o
Loss o^ disposal m fixed assets
(177.641)
o
n
n
o
Interest onmmrmnuloans
Total other revenues (exnano^o)
Net loss
(268.810)
(355.17*)
(21e.290)
(321.700)
(117.810)
Fund equity January 1
9,556,461
9,287,651
9,015,511
8,932,477
8,610,777
Fund equity - December 31
$9,287,651
$8,932,477
$8,796,221
$8,610,777
$8,492,967
9
CITY OF MAPLEWOOD, MINNESOTA
COMMUNITY CENTER OPERATIONS FUND (602)
STATEMENT OF SOURCES AND APPLICATIONS OF CASH
Total
176,426
62,671
2006
(60,190)
143,700
Applications of cash:
2004
2005
ORIGINAL
2006
2007
Purchase of fixed assets
ACTUAL
ACTUAL
BUDGET
RE-EST.
BUDGET
Decrease in deferred revenue
24,527
10,265
0
0
0
Sources of Gash:
7,886
0
0
0
0
Net income (loss)
($268,810)
($355,174)
($219,290)
($321,700)
($117,810)
Add depreciation
267,595
257,136
267,600
261,510
261,510
Increase in deferred revenue
0
0
0
0
0
Decrease in current assets
0
11,545
0
0
0
Increase in other liabilities
0
149,164
0
0
0
Non cash activity:
Disposal of fixed assets
177,641
0
0
0
0
Total
176,426
62,671
48,310
(60,190)
143,700
Applications of cash:
$1,100
$1,100 ($231,570) ($418,699) ($274,999)
Cash balance/working capital
-0.2%
-0.2%
Purchase of fixed assets
37,272
52,406
0
29,950
0
Decrease in deferred revenue
24,527
10,265
0
0
0
Increase in current assets
7,886
0
0
0
0
Decrease in other liabilities
106,985
0
0
329,659
0
Total
176,670
62,671
0
359,609
0
Net increase (decrease) in cash
(244)
0 48,310 (419,799) 143,700
Cash balance - January 1
1,344
1,100 (279,880) 1,100 (418,699)
Cash balance - December 31
$1,100
$1,100 ($231,570) ($418,699) ($274,999)
Cash balance/working capital
-0.2%
-0.2%
Working capital:
Current assets
Cash and investments
1,100
1,100
Other assets
31,687
20,142
Current liabilities
Due to other funds
(190,980)
(329,659)
Other liabilities
(316,104)
(316,325)
Net total
($474
($624,742)
10
CITY OF MAPLEWOOD, MINNESOTA
ENVIRONMENTAL UTILITY FUND (604)
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND EQUITY
Operating expenses:
0
(67,044)
(503,500)
2006
3801 Investment earnings
Administration
ACCT
60,000
2004
2005
ORIGINAL
2006
2007
NO.
34,380
ACTUAL
ACTUAL
BUDGET
RE -EST.
BUDGET
0
Operating revenues:
0
Nature center
0
0
33,000
3544
Other government - miscellaneous grants
$0
$0
$0
$420
$0
3651
Environmental utility charges
519,969
1,198,896
1,292,150
1,142,510
1,332,170
3633
Miscellaneous
0
0
0
3,630
0
855,728
Total revenues
519,969
1,198,896
1,292,150
1,146,560
1,332,170
Operating expenses:
0
(67,044)
(503,500)
(695,800)
3801 Investment earnings
Administration
60,000
60,000
62,000
62,000
64,170
Billing
37,948
32,963
34,380
34,380
34,930
Building operations
17,220
0
0
0
0
Nature center
0
0
33,000
33,000
37,390
Storm sewer maintenance
276,414
540,756
486,930
487,870
649,530
Street sweeping
173,275
171,237
201,200
201,200
181,190
Depreciation
290,871
292,545
290,870
292,540
292,540
Total expenses
855,728
1,097,501
1,108,380
1,110,990
1,259,750
Operating income (loss) (335,759) 101,395 183,770 35,570 72,420
Nonoperating revenues (expenses):
0
(67,044)
(503,500)
(695,800)
3801 Investment earnings
295 3,669
1,940
2,660
2,660
3809 Miscellaneous income
0 35,319
0
0
0
4930 Investment management fees
(239) (817)
(240)
(590)
(590)
Total nonoperating revenues (expenses)
56 38,171
1,700
2,070
2,070
Net income (loss) before contributions
and transfers (335,703) 139,566 185,470 37,640 74,490
Transfers in (out):
Public Improvement Projects Fund
0
(67,044)
(503,500)
(695,800)
0
Public Works Building Addition Fund
0
(100,000)
0
(40,000)
0
Capital Improvements Projects Fund
0
0
0
0
(10,000)
Capital Contributions
12,605,844
100,435
0
0
0
Change in fund equity
12,270,141
72,957
(318,030)
(698,160)
64,490
Fund equity - January 1 124,203 12,394,344 12,608,014 12,467,301 11,769,141
Fund equity - December 31 $12,394,344 $12,467,301 $12,289,984 $11,769,141 $11,833,631
11
CITY OFMAPLEVYOOD.MINNESOTA
ENVIRONMENTAL UTILITY FUND (604
STATEMENT OF SOURCES AND APPLICATIONS OF CASH
Net increase (decrease) in cash
2004
ACTUAL
2005
ACTUAL
2006
ORIGINAL
BUDGET
2006
RE-EST.
2007
BUDGET
Sources of cash:
Cashbalance/working capital
3.8%
03.3%
Net income (|osm)
($335.703)
$130.588
$105.470
$37.640
$74.480
Add depreciation
290.071
202.545
290.070
282.540
292.540
Decrease in current assets
53.605
U
O
0
O
Increase in current liabilities
O
14.822
O
O
O
Total
8,773
447,033
476,340
330,180
367,030
Applications of cash:
Purchase of fixed assets
O
V
45.410
45.410
39.600
Increase in current assets
O
72.023
8
U
O
Decrease |n current liabilities
6.114
O
O
O
O
Transfers out
O
167.044
503.500
735.000
10.000
Total
6,114
239,067
548,910
781,210
49,600
Net increase (decrease) in cash
2,659
207860 (72,570) (451.030) 317,430
Cash balance ' January 1
0
2,659 489,929 210,625 (240,405)
Cash balance ' December 31
Cashbalance/working capital
3.8%
03.3%
Working capital:
Current assets
Cash and investments
2.859
210.02e
Other assets
70.053
142.077
Current liabilities
Due !n other funds
V
0
Other liabilities
Net total
$67,747
$332,815
12
CITY OF MAPLEYV0DD.K8|NNE8OTA
RECYCLING PROGRAM FUND (605)
STATEMENT OF REVENUES, EXPENSES, AND CHANGES |N FUND EQUITY
Operatinq expenses:
2006
4050 Administration
ACCT
34,440
2004
2005
ORIGINAL
2006
2007
NO.
24.950
ACTUAL
ACTUAL
BUDGET
RE-EST.
BUDGET
4.330
Operatinq revenues:
4.400
Contractual services
2 65,335
3534
County other grants
$61.322
$74.386
$88.380
$67.440
$07.440
3781
Recycling charges
307,323
347,560
346,290
333,960
333,960
42.812
Total revenues
368
421
414
401
401
Operatinq expenses:
4050 Administration
34.000
34,440
35.130
35.130
38.380
Personal services
23.350
27.086
24.950
24.950
38.00
Commodities
3.348
8.388
4.330
4.330
4.400
Contractual services
2 65,335
Total expenses
326,033
347,077
396,290
396,290
405,010
Operating income (|oxo)
42.812
74.888
18.380
5.110
(3.810)
Nonopemhng revenues (expmnoaa):
3801 Investment earnings
963
4.274
2.310
4.160
4.330
4030 Investment management fees
Total nonopmnging revenues (axpenuen)
442
3,322
1,790
3,230
3,380
Net income (loss)
Fund equity January
Fund equity - December 31
43,054 78,191 20,170 8,340 (230)
11 8,870
$161,924 $240,115 $217,724 $248,455 $248,225
13
CITY OF MAPLEYV0DD.K8|NNE8OTA
RECYCLING PROGRAM FUND (605)
STATEMENT OF SOURCES AND APPLICATIONS OFCASH
14
2004
ACTUAL
2005
ACTUAL
2006
ORIGINAL
BUDGET
2006
RE-EST.
2007
BUDGET
Sources of cash:
Net income (|neo)
$43.054
$78.181
$20.170
$8.340
($280)
Decrease in current assets
49.800
47.841
0
O
O
Increase in current liabilities
O
1.817
0
0
V
Total
92
127
20
8
Applications of cash:
Increase in current assets
O
V
0
0
V
Decrease in current liabilities
17.912
O
0
O
O
Total
17
0
0
O
0
Net increase (deomapo)incash
74.942
127.949
20.170
8.340
(
Cash balance - January 1
4
79
115566
207
216
Cash balance ' December 31
$79,936
$207,885
$135,736
$216,225
$215,995
Cash balance/working capital
49.4%
88.8%
Working capital:
Current assets
Cash and investments
79.938
207.885
Other assets
103.092
55.151
Current liabilities
Due 10 other funds
O
0
Other liabilities
Net total
$161,924
$240,115
14
CITY OFMAPLEvVDOD.MINNESOTA
SANITARY SEWER FUND (601)
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND EQUITY
ACCT
NO.
2004
ACTUAL
2005
ACTUAL
2006
ORIGINAL
BUDGET
2006
RE-EST.
2007
BUDGET
Operatinq revenues:
3305
Sewer permits
$15,423
$18.020
$15,420
$10.020
$18.820
3651
Sewer billings
3.722.921
3.857.373
4.013.310
3.957.370
4.171.940
3808
Connection charges
22
Total revenues
3,760,424
3,991,693
4,028,730
3,976,190
4,190,760
Operatinq expenses:
4850
Administration
279.890
278.890
280.410
283.410
208.540
4485
Billing
32.054
33.401
34.510
34.510
35.000
4510
Sewage treatment
2.030.438
2.201.120
2.270.250
2.390.550
2.383.140
Maintenance
577.405
748.082
790.380
783.300
856.630
47e5
Depreciation
2 92,291
Total expenses
3,218,678
3,643,335
3,694,400
3,818,520
3,879,030
Operating income (|oao)
541.746
348.35e
334.330
157.670
311.730
wonopomting revenues (*upomoos):
3180
Special assessment penalties &interest
40
755
40
700
700
3801
Investment earnings
8.707
33.380
8.710
33.300
33.390
3809
Miscellaneous revenues
5.695
4.031
5.700
4.030
4.030
4975
Miscellaneous expenses
(4.035)
(1.788)
(4.000)
(4.040)
(4.000)
3980
Ge|n/(|uno) on disposal orproperty
901
1.078
0
400
O
4930
Investment management fees
Total nnnuponuing revenues (expnnoeo)
7,11
Net income (|oss) before contributions
and transfers
548.865
378.884
340.530
184.770
338.470
Transfers in(ouL):
Public Improvement Projects Fund (net)
(234.146)
F6.733>
(330,000)
(718,650)
(233,700)
GD. Sewer Revenue Bonds -2ow3B
o
(31.140)
o
(114.e20)
(143.9e0)
Sewer Lift Station #18Project
U
(50.000 )
O
O
0
Capital contributions
379,160
89,309
379,160
89,310
89,310
Change in fund equity
090.879
308.820
389.680
(559.400)
50.090
Fund equity January
11
Fund equity December 31
$11,811,402
$12,121,222
$12,773,952
$11,561,732
$11,611,822
15
CITY OFMAPLEvVDOD.MINNESOTA
SANITARY SEWER FUND (601)
STATEMENT OF SOURCES AND APPLICATIONS OF CASH
2006
2004 2005 ORIGINAL 2006 2007
ACTUAL ACTUAL BUDGET RE-EST. BUDGET
Sources of cash:
income (loss) before contribution
and transfers
$548.865
$378.384
$340530
$184.770
$338.470
Add depreciation
292.281
300.034
300.840
304.000
304.000
Decrease in current assets
8.088
O
O
1.201.651
U
Increase in current liabilities
V
07.084
O
O
V
Transfers in
12.777
17.470
o
O
O
Non cash activity:
Disposal nr fixed assets
V
O
O
0
V
Total
862,002
763,772
641,370
1,691,081
643,130
Applications of cash:
Purchase of fixed assets
125.135
136.211
150.00
150.000
150.00
Increase m current assets
o
1,021,653
o
O
O
Decrease in current liabilities
82.073
O
V
0
0
Transfers out
246.923
175.343
330.000
833.570
377.690
Total
454,731
1,333,207
480,000
983,570
527,690
Net increase (Ueoneoo)|ncash
407.271
(509.435)
101.370
707.511
115,440
Cash balance - January 1
4 04,191
Cash balance - December 31
$811,462
$242,027
$1,232,282
$949,538
$1,064,978
Cash balance/working capital
54.8%
13.1%
Working capital:
Current assets
Cash and investments
811,462
242.027
Other assets
076.415
1.083.298
Current liabilities
Due x, other funds
0
O
Other liabilities
Net total
$1,480,106
$1,850,471
16
CITY OfMAPLEVVOOD.MINNESOTA
STREET LIGHT UTILITY FUND (607)
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND EQUITY
2006
ACCT 2004 2005 ORIGINAL 2000 2007
NO. ACTUAL ACTUAL BUDGET RE-EST. BUDGET
Operating revenues:
3032 Electric franchise tax
Total revenues
Operating expenses:
Administration
Utilities
K4oinkamanoe
Depreciation
Total expenses
Operating income (|oaa)
NonopemUng revenues (oxpenaeo):
3801 Investment earnings
3800 Miscellaneous
4920 Interest onintodbndloans
4830 Investment management fees
Total nonopouating revenues (onpaneeo)
Net income (|oau)
Fund equity January
Fund equity ' December 31
0 178,904 167,760 182,190 183,260
O O
8,840
8,840
9,150
O 132.018
168,000
108,000
170,680
O 1,300
2,470
2,470
2,510
U 0
0
0
O
0 134,009 179,310 179,310 182,350
0 44,895 (11,550) 2,880 910
O
335
100
850
850
O
550
O
O
O
O
O
0
O
O
0
819
160
660
660
0
0
27,430
45,714
49,254
17
CITY OfMAPLEVVOOD.MINNESOTA
STREET LIGHT UTILITY FUND (607)
STATEMENT OF SOURCES AND APPLICATIONS OF CASH
2006
2004 2005 ORIGINAL 2006 2007
ACTUAL ACTUAL BUDGET RE-EST. BUDGET
Sources of cash:
Net income (loss)
Add depreciation
Increase in current liabilities
*O
$45714
($11.390)
$3,540
$1,570
0
O
O
O
O
O
13.187
0
O
0
Total O 58 ,881
Applications of cash:
Purchase of fixed assets
O
O
0
O
O
Increase in current assets
O
45,756
O
O
O
Total
O
45
O
O
O
Net increase (dmomeue)incash
O
13.125
(11.390)
3.540
1
Cash balance - January 1
O
U
27
13
16
Cash balance December 31
Cash balance/working capital
0.0%
28.7%
Working capital:
Current assets
Cash and investments
O
13.125
Other assets
0
45.750
Current liabilities
Due to other funds
O
O
Other liabilities
Net total
$0
$45,714
18
CITY OFMAPLEWODD.MINNESOTA
GENERAL FUND (101)
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
2006 %CHANGE
2005 ORIGINAL 2008 2007 OVER LAST
ACTUAL BUDGET RE-EST. BUDGET BUDGET
Revenues:
1,238779
1.374.770
1.344.720
1.525.160
10.9%
Taxeu - ounnntpnoparty
$0.157.645
$10.118.210
$10,036,080
$10,680,680
5A%
Taxeu - electric franchise
0
0
O
950.350
N/A
Toxoa - other
218.830
175.830
243.830
181.040
3.5%
Special assessments
50.898
37.000
34.610
34.530
-6.7%
Licenses and permits
1.575.557
1.550.230
1.383.790
1.413.810
-88%
Fines and forfeits
184.084
228.030
209.210
208.210
-88%
Intergovernmental
897.779
983.880
971.885
1.180.570
20.0%
Charges for services
3.276.884
3.410.480
3.379.160
3.401.460
-0.5%
/Niam*||anooua
280
229
258
223530
-2�5%
Total revenues
15648504
16
16
18
9.1%
ExoondUores:
Community Development
1,238779
1.374.770
1.344.720
1.525.160
10.9%
Execut
1.213.138
1.287.120
1.485.550
1,273.330
-11%
Finance
944.957
695.880
955.570
694.588
43%
Fire
1.911.607
1.618.400
1.591.880
1.685.308
2�8%
Human Resource
358.553
381.200
371.320
381.310
08%
Legislative
117.887
151.370
146.000
152.230
0.0%
Parks and Recreation
1.592.944
1.581.980
1.525.830
1.582.440
1.9%
Police
8.483.181
6.783.010
8.865.950
7.255.370
68%
Public Works
2.040.580
2.225.220
2.204.370
2.281.270
1.6%
Records, Elections and Licenses
0.1%
Total expenditures
4A%
Excess (de5oit)of revenues over
expenditures
(355.885)
(79.310)
(245.835)
700.240
-082.9%
Other financ sources (u000):
Operat transfers in(out):
Public Safety Comm System Fund 0 0 (40,517) 0 N/A
Total other financ sources (usea )
O
O
N/A
Net change in fund balance
(355.885)
(79.310)
(289.352)
700.240
-082.9%
Fund balance - January 1
6
5908733
5
5891536
-3.6%
Fund balance - December 31
07%
Fund ba|anmlrovonueo
3&2%
84�8%
34.5%
35.0%
Fundba|anoe/expondituneu
374%
846%
34.0%
364%
ig
CITY DFMAPLEYVOOD.MINNESOTA
6ENERALFUND
STATEMENT OFREVENUES
ACCT
N(].
Liquor
2004
ACTUAL
2005
ACTUAL
2006
BUDGET
200
RE-EST.
2007
BUDGET
3203
Taxes:
8.506
2.820
8.780
4.510
4.580
3011
Current
$8.230.690
o8.157.646
$10,118,210
$10.036.080
o10.660.680
3012
Delinquent
14.533
70.186
24.150
31.910
31.910
8014
Forfeited tax sale apportionments
1.153
80
840
460
400
3018
Mobile homes tax
51.606
50.517
51.810
50.520
50.520
3017
Taxes interest
2.709
3.111
4.140
3.900
0.960
3031
Cable TV franchise taxes
87.432
95.085
95.090
156.980
95.090
8082
Electric franchise taxes
O
V
O
0
959
9,388,123
9,376,575
10,294,040
10,279,910
11,801,970
Special Assessments:
3110
Current
56.684
40.085
32.770
28.760
20.700
3130
Delinquent
1.422
2.869
0
O
0
3140
Deferred
9.885
5.507
O
80
O
8100
Penalties &interest
473
1.953
380
820
920
3170
Forfeited tax sale apportionments
2
6
3
3
3
70,705
56,998
37,000
34,610
34,530
Licenses and Permits:
Business:
8201
Liquor
189,028
221,685
228,250
227.890
231
3203
Cigarette
8.506
2.820
8.780
4.510
4.580
3204
Entertainment
7.744
1.662
7.740
1.090
1.680
3205
General business
121.051
64.145
126,00
84.020
85.360
8207
Contractor
44.130
53.549
45.410
54.480
55.850
3208
Garbage & refuse haulers
2.958
875
3.040
QQO
1.010
3208
Service stations
12.764
12.308
10.180
12.530
12.740
3210
Business license fees
U
0
24.000
0
24.000
8219
Miscellaneous
19.583
15.402
20.510
15.710
15.900
8801
Building
514.148
883,630
795.050
712.150
712.150
3302
Electric
63.889
50/953
63.830
81.730
81.730
3305
Heating
84.202
180.212
105.780
122.000
122.380
3304
Plumbing
44.824
70.014
55.300
56.130
50.130
8806
Animal
2.125
8.407
6.620
0.210
6.210
3310
Miscellaneous
19
34
15
23
23370
1,134,828
1,575,557
1,550,230
1,383,790
1,413,810
Fines and Penalties
3401 Court fines 163,377 157,687 204,280 182,100 102.130
3402 Penalties 25,380 26,397 21,740 24,080 24,080
188,757 184,084 226,030 206,210 206,210
RE
CITY DFMAPLEYVOOD.MINNESOTA
6ENERALFUND
STATEMENT OFREVENUES
ACCT 2004 2005 2006 200 2007
N(]. ACTUAL ACTUAL BUDGET RE-EST. BUDGET
Charges for Service:
General Government:
8010
Intergovernmental Revenue:
3011
Federal:
8516
Police grants
3613
License plate fees
8520
Fire aid
3523
Homestead credit
3524
Police aid
3520
Street maintenance aid
8527
Police grants
3010
County:
8584
C8hargmnts/aid
173.920
Other Governments:
8541
School liaison officer
3544
Miscellaneous grants
Charges for Service:
General Government:
8010
Election services
3011
Taxable
3612
Non-taxable
3613
License plate fees
8014
Driver's license fees
3815
DNR filing fees
3616
Administrative charges
3617
Passport fees
8018
Investment management fees
3010
Administrative charges-PIP Fund
3620
Admin|drativeohargen-T|F
173.920
173.920
3621
Ambulance fees
3023
Dispatching
0624
K4iaooUanenuo
3825
D.A.R.E.pmgmm
3626
Pawnbroker transaction fees
3627
Tow/impoundfues
1,048
3,747
6,080
37,735
10.880
229.291
105,640
102.020
102.020
112
333,228
275,660
333.230
288.360
400.800
292,492
312,391
028.640
332.650
354.220
309.283
123.290
173.920
173.920
174.500
44.100
32.782
0
1.200
V
4.390
6.855
O
0
O
35,000 35,000 36,300 35,350 35,990
3,310 2,402 3,470 2,450 2,490
1,312,142 897,779 983,660 971,685 1,180,570
O
7,290
2,50
2,00
2,500
8.740
1.787
3.710
3.910
3,810
70
165
480
310
310
232.286
240.149
258.390
257.820
271.700
00.226
74.895
90.680
90.290
96.290
8.485
8.858
11.070
12.160
12.180
373.890
708.140
770.530
773.500
800.610
110.499
109.089
118.140
109.130
109.130
107.671
180.889
107.670
130.890
130.890
312.437
208.272
231.180
203.840
171.870
59
384
00
380
380
1.375.842
0
0
O
0
54.800
50.444
58.140
90.000
38.100
116.827
116.084
112.410
112.920
114.780
7.885
5.800
3.600
4.760
4.700
2.685
16.508
17.030
16.510
16.510
U
22.324
22.270
22.320
22.320
K
CITY DFMAPLEYVOOD.MINNESOTA
6ENERALFUND
STATEMENT OFREVENUES
ACCT
N(].
Interest on investments
2004
ACTUAL
2005
ACTUAL
2006
BUDGET
200
RE-EST.
2007
BUDGET
3802
Public Works:
593
88
110
350
300
3631
Engineering charges -
5.952
8.845
0
8.270
V
3804
improvement projects
901.396
980.024
1.022.720
1.002.000
1.047.000
8082
Contour maps
D
O
40
O
40
3033
W1ixooUanmuuu
5.681
1.808
2.850
14.410
14.410
8809
Parks and Recreation:
15.927
9.810
37.180
82.050
32.050
3843
Nature center fees
12.379
12.110
12.380
12.110
20.110
3011
Community Development:
6.866
10.075
6.870
11.070
11.070
3081
Plan check fees
310.280
503.723
480.400
430.320
430.320
3682
Miscellaneous
60.794
66.004
56.640
66.700
66.760
3683
County recording fees
245
360
200
260
260
Fire:
3691
Suppression services
10.268
10.000
10.200
10.500
10.670
3692
Miscellaneous
2.312
2.420
2.210
2.220
810
8093
Fire inspection fees
D
2.850
15.000
2.810
2.910
3094
Extrication fees
0
O
O
O
12000
4,087,697
3,276,884
3,419,480
3,379,160
3,401,460
Miscellaneous Revenue
3001
Interest on investments
26.711
106201
142.830
132.000
132.300
3802
Rents
593
88
110
350
300
8803
Donations &contributions
5.952
8.845
0
8.270
V
3804
Sale ufproperty
46.523
27.148
29.800
28.000
20.000
3806
Surtax retainer
773
1.062
780
850
050
3807
S.A.C.mtoinur
2.483
9.568
3.150
5.240
5.240
8809
Other revenue
15.927
9.810
37.180
82.050
32.050
3810
D.A.R.E. program donations
5.392
0.844
5.300
8.040
8.640
3011
Advertising fees
6.866
10.075
6.870
11.070
11.070
3812
Revenue bond fees
31
98680
3090
35020
3
142,982
280,627
229,310
258,790
223,530
TOTAL REVENUES $16.325.234 $15.648,504 $16.739750 $16.514.155 $18262,080
22
FILE NAME: ELEOSURCHARGES
LOCATK}N:P:\EXCELUN|GC
DATE: 18/\ug-00
PREPARED BY: DF
CITY SURCHARGES ON RESIDENTIAL ELECTRIC SERVICE
1
2
3
4
5
0
7
O
V
10
11
12
13
14
15
10
17
10
19
20
21
22
23
24
25
20
27
28
29
30
31
82
33
34
35
RES.
RES.
ELEC.
ELEC.
SERVICE
SERVICE
GAS
GURCHAGE
GUROHAGE
SERVICE
AMOUNT
CITY
— RATE
O�50
Maplewood
FS
NO
0�50Oa*]o|o
FS
YES
O.77
White Bear Lake'
1.50%
NO
1.00
Cottage Grove
FS
YES
1�00
Hopkins
FS
NO
1.00
St. Joseph
FS
YES
125
St. Louis Park
FS
NO
1.30
Mah1omodi
F8
NO
1�35
FaribmuK
FS
YES
1.48
Brooklyn Center
FS
NO
1.50
New Hope
FS
NO
1.50
St. Paul Park
FS
YES
1�55
Sauk Rapids'
3.00%
YES
1�53
South SL Paul'
3,00Y6
NO
1.55
GL Cloud'
3.00%
YES
1.65
Richfield
F8
NO
115
Dilworth
FS
NO
1J5
Little Canada
FS
NO
2.00
Afton
FS
YES
2.00
Minnetonka
FS
NO
ZOO
Mound
FS
NO
2.00
Stillwater
FS
YES
2.O4
Coon Rapids'
4.00%
NO
2.04
Hastings'
4,0096
NO
2�O4
Mounds View'
4.00%
YES
Z04Rohhinsdo|o"
4,00%
NO
2.04
Winona
4.00%
NO
225
SarteU
FS
YES
Z35
Grant
FS
NO
Z50
Deophavan
FS
NO
2.50
Excelsior
FS
NO
2.50
St. Michael
F8
NO
2�55
Minneapolis'
5.00%
NO
2.68
West St. Paul'
5,26%
NO
525
Baker
FS
NO
Monko0
FS
NO
New Brighton
FS
YES
Owatonna
FS
NO
GLPau|
FS
YES
1 Monthly amount estimate based on surcharge rate nn estimated avera residentia
electric bill of $51.
2 The monthly surcharge is$U.0U23 per kWh
» The monthly surcharge is $0.001O per kWh when peak demand is less than 100
kW and $V.0V14 per kWh when peak demand is greater than 1OONN
* A 0.5% City sales tax add-on to the State sales tax is applicable in general to
customers subject to the State sales tax.
s The monthly surcharge is $2.45 per meter plus $0.0086 per KWH and is in effect
just for the months of May through October.
23
CITY 0FMAPLEVVOOD.MINNESOTA
CAPITAL IMPROVEMENT BUDGET
REVENUE SUMMARY
Total By Fund
Capital Improvement Projects
Fire Truck Replacement
Hazelwood Properties Tax Abatement District
Legacy Village Park Development District
Legacy Village Tax Abatement District
Open Space
Park Development
Public Improvement Projects
Public Safety Communication System
Public Works Building Addition
Redevelopment
Sewer Lift Station #18
Street Construction State Aid
Tax Increment Economic Development District #1'5
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 #11'5
Tax Increment Housing District #1'o
Tax Increment Housing District #1-7
Tax Increment Housing District #1'8
Water Availability Charge ' No. St. Paul
Water Availability Charge St. Paul
Totals
Total By Source
Taxes
Special Assessments
Intergovernmental Revenue
Charges for Services
Miscellaneous
Totals
Percent Change Over Prior Year
2004 2005 2006 2007
ACTUAL ACTUAL BUDGET BUDGET
$1,748
$110,009
*3,40
$10,040
48.545
59,098
5.820
310
2.382
211.075
O
u
2,030
4,690
O
U
21.520
47.812
1.120
1.880
1,478
4
3.520
3,590
410.110
809.047
456.080
473.720
4,407884
1.883.430
0
U
o
o
O
0
0.049
28.095
O
O
77.513
403.455
800
840
0
344
0
U
27
e
u
0
7.895
24.889
24.980
28.910
82.530
83.080
82.830
85.010
140.331
133.428
153.820
101.520
42.447
49.255
49.140
51.580
47.327
47,690
47.780
30.160
39.199
39,470
39.550
24,970
103.831
100.530
106.500
08.850
o
u
u
20720
o
21.880
21.880
73.080
241
083
2.270
10,090
51,441
99,132
118,870
134,870
5,495,241
4,185,893
1,118,450
1,180,890
461,203
665,850
523,490
541,550
2,225505
2,430
0
U
1.886.682
1.3e6.881
u
10.000
o
8
74.000
0,500
921,851
2,120,726
520,960
545,840
$5,485.241
$4.185.8e3
$1.118.450
$1.180.890
N9
CITY OF MAPLEWOOD, MINNESOTA
CAPITAL IMPROVEMENT BUDGET
EXPENDITURE SUMMARY
25
2004
2005
2006
2007
Total By Fund
ACTUAL
ACTUAL
BUDGET
BUDGET
Capital Improvement Projects
$61,652
$97,555
$138,220
$20,040
Fire Truck Replacement
301,495
1,360
280,380
20
Hazelwood Properties Tax Abatement District
892,134
288,233
0
0
Legacy Village Park Development District
377,676
142,883
0
0
Legacy Village Tax Abatement District
2,913,236
10,649
70
120
Open Space
812
932
230
230
Park Development
694,852
751,952
450,000
500,920
Public Improvement Projects
15,655,270
11,124,953
0
0
Public Safety Communication System
39,426
957
800
0
Public Works Building Addition
51,334
2,185,055
0
0
Redevelopment
19,246
305,073
60
60
Sewer Lift Station #18
0
3,274
0
0
Street Construction State Aid
29
5
0
0
Tax Increment Economic Development District #11-5
7,544
22,759
22,700
26,430
Tax Increment Housing District #1 -1
520
430
170
430
Tax Increment Housing District #1 -2
603
542
170
430
Tax Increment Housing District #1 -3
475
387
160
440
Tax Increment Housing District #1-4
47,545
47,837
47,870
30,490
Tax Increment Housing District #1 -5
39,423
39,621
39,630
25,290
Tax Increment Housing District #1-6
93,306
94,252
94,050
60,310
Tax Increment Housing District #1 -7
1
1,483
170
19,920
Tax Increment Housing District #1-8
4
20,880
19,830
66,020
Water Availability Charge - No. St. Paul
132
152
40
140
Water Availability Charge - St. Paul
297
268
810
970
Totals
21,197,012
15,141,492
1,095,360
752,260
Total By Department
Community Development
19,246
305,073
60
60
Debt Service
178,836
222,093
222,890
225,680
Finance
11,066
6,464
2,080
4,120
Fire
341,190
1,360
345,380
20
General Government
4,657
0
0
0
Legislative
0
0
53,000
0
Parks and Recreation
1,073,340
975,767
450,230
501,150
Police
39,426
957
800
0
Public Works
19,529,251
13,629,778
20,920
21,230
Totals
21,197,012
15,141,492
1,095,360
752,260
Total By Type
Personal Services
0
0
0
0
Commodities
39,619
690
0
0
Contractual Services
193,397
353,135
980
3,300
Capital Outlay and Depreciation
20,726,110
13,358,540
868,000
520,000
Debt Service
178,836
222,093
222,890
225,680
Other Charges
59,050
1,207,033
3,490
3,280
Totals
$21,197,012
$15,141,491
$1,095,360
$752,260
Percent Change Over Prior Year
141.5%
-28.6%
-92.8%
-31.3%
25
CITY OFMAPLEVVOOD.MINNESOTA
DEBT SERVICE BUDGET
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
ACCT
2006
2004 2005 ORIGINAL 2006 2007
ACTUAL ACTUAL BUDGET RE-EST. BUDGET
Revenues:
Property Taxes:
3011 Current
3012 Delinquent
3017 Interest
Special Assessments:
3110 Current
3130 Delinquent
3140 Deferred
3180 Ponu|Uoo
Intergovernmental Revenue:
3523 State homestead credit aid
3525 State street construction aid
3528 State street maintenance aid
Miscellaneous Revenue:
8801 Investment earnings
$2,360,475 $2,670590 $2,988,630 $2.084.200 $3.080,600
5,265 18.248 O O O
928.890
1.511,740
1.882.250
1,327,600
1.287.070
18.185
147.818
O
0
0
1.547.008
1.995.873
0
U
O
11.321
47.757
0
U
O
84,093 72,376
U 270,000
0 242,423
0 0 0
270.000 270,000 270.000
198.110 199.110 191.010
121,816 187,680 108,110 194,270 151,920
Total revenues 5,076,547 7,173,560 5,226,100 4,975,180 4,969,600
CITY OFMAPLEVVOOD.MINNESOTA
DEBT SERVICE BUDGET
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
ACCT
NO.
3,669,308
2004
ACTUAL
2005
ACTUAL
2006
ORIGINAL
BUDGET
2006
RE-EST.
2007
BUDGET
Expenditures�
Excess (deficit) of revenues
Debt Service:
over expenditures
1.407.239
(582.223)
4810
Principal:
(1.606.690)
Other financing sources (u000):
Regular
2.285.000
5.465.000
4.065
4.085.000
4.220.000
U
Called bonds
O
0
O
O
O
4820
Interest
1.311.111
2.211.200
2.109.450
2.114.240
2.324.438
4840
Paying agent fees
5.572
5.454
9.520
7.550
7.418
119.745
Other Chames:
O
O
Sewer Fund
O
31.140
4480
Fees for service
48.364
10.102
O
9.300
8.300
4020
Interest oninterfbndloans
175
21.403
8.300
12.440
12.240
4030
Investment management fees
18.088
22.525
3.130
9.240
5.910
Total expenditures
3,669,308
7,735,783
6,192,400
6,214,770
6,576,290
Excess (deficit) of revenues
over expenditures
1.407.239
(582.223)
(968.300)
(1.230.590)
(1.606.690)
Other financing sources (u000):
Bond proceeds (not)
4.189.250
8.460
0
97.440
U
Transfers in(ou¢
Debt Service Sub-Fund (in)
284.000
703.561
0
0
0
Debt Service Sub-Fund (out)
(284.000)
(703.561)
0
0
0
Capital Projects Funds
O
119.745
O
O
O
Sewer Fund
O
31.140
130.140
114.820
143.990
Tax Increment Funds
329.800
250.800
285.290
206.370
296.810
VV/VCFund - SLPau|Disthot
33
33460
33
33
33
Net increase (deoreoue)in
fund balance
5.950.839
(109.018)
(517.410)
(097.400)
(1.132.430)
Fund balance - January 1
3
9
7189538
9553148
8855748
Fund balance - December 31
27
CITY 0FMAPLEWO0D
DEBT SERVICE BUDGET
BUDGETED CHANGES |N FUND BALANCES
SUB-
FUND
NO.
SUB-FUND TITLE
BALANCE
01-01-07
REVENUES
EXPENDITURES
OTHER
SOURCES
&USES
BALANCE
12-31-07
333
G.O. Improvement Bonds '1998A
499.523
54.330
91.740
O
482.113
554
G.D. Refunding Bondo-1888B
(2.471)
148.160
145.080
0
9
335
G.O. Improvement Bonds '198SA
48.381
97.410
100.480
U
45.311
336
6.O. Tax Increment Bonds -1888B
20.899
320
400
0
20.758
337
G.O. Fire Safety Bonds '2000
171.100
310.800
293.560
O
188.500
338
G.D. Equipment Certificates -2O01A
(0.513)
6.720
200
U
7
339
G.O. Improvement Bonds -20U1B
537.877
301.430
357.790
O
481.517
340
G.D. Refunding 8ondm-2001C
127.455
51.820
59.320
0
119.855
341
G.O. Improvement Bonds '2002A
696.755
385.150
499.420
0
582.485
342
G.O. Improvement Ref. Bonds -2OO2B
81.081
514.080
488.800
33.400
150.321
343
G.O. Tax Inc. Ref. Bonds '20O2C
193.016
332.200
589.670
296.810
232.956
344
G.O. Open Space Ref. Bonds-2002D
30.744
370.840
387.570
0
20.114
345
G.0. Improvement Bonds '2003A
565.401
274.620
350.300
O
483.721
346
8.D. Sewer Revenue Bonds -2OV3B
7
23
107.140
143.990
7
347
G.O. Improvement Ref. Bonds -2U04A
2.638.412
88.540
125.350
O
2.601.802
348
G.D. Improvement Bonds -2O04B
1.721.077
525.430
1.250.960
0
980.147
349
G.O. Tax Abatement Bonds -2OO4C
445.264
180.650
360.400
O
285.514
350
Capital Improvement Plan Bonds -2VO4D
0.588
48.710
52.520
0
3.778
351
G.O. State Aid Street Bonds '20O4E
102.318
463.060
401.600
U
103.778
352
6.O. Tax Inc. Re Bonds -2004F
153.199
185.180
188.110
0
150.268
353
G.O. Improvement Bonds '2005A
705.555
273.200
158.300
O
820.455
354
G.D. Improvement Bonds -2000A
101.500
261.520
303.020
U
O
355
G.O. Equipment Certificates -2008B
6.700
59.020
65.720
O
0
TOTALS
9�
TAX LEVY FOR 2006-2007
Proposed
2006 2007
Levy Lev
Operations:
General Fund $ 10,738,190 $ 11,377,490
Community Center Fund:
Working capital deficit
Building maintenance
Recreation Programs Fund
Operations Total
Capital Improvements:
C.I.P. Fund
Fire Truck Replacement Fund
Park Development Fund
Capital Improvements Total
Debt Service:
Debt Service Fund
$39,000 $124,950
$0 $96,320
$312,380 $335,730
$11,089,570 $11,934,490
Change
Amount Percent
$639,300 6.0%
$85,950 220.4%
$96,320 N/A
$23,350 7.5%
$844,920 7.6%
$0
$0
$0
N/A
$0
$0
$0
N/A
$0
$0
$0
N/A
$0
$0
$0
N/A
$3,016,800 $3,140,800 $124,000 4.1%
Totals-All Funds $14,106,370 $15,075,290 $968,920 6.9%
PAEXCEL\BUDM1SC\2007 BUDGET\07TAXESTA 18-Aug-06
29
Otry MI Nli,, M--- Building W Mai-m 1-,n & P=ge Plana 06B
Pub;,, Works Binding and M,-- Long Rang, Plan 6-06B
Memorandum
To:
City Manager
From:
Finance Director
Date:
August 18, 2006
Re:
North S. Paul Water Surcharge
Maplewood has a 2% water surcharge fee on St. Paul Water Service District accounts
to finance water system improvement costs that cannot be assessed. During the
annual update of the five -year Capital Improvement Plan, the Public Works Director has
identified some water system improvements that are needed in the North St. Paul Water
Service District that cannot be assessed which total $75,000. These costs are
proposed to be financed by the Water Availability Fund for the North St. Paul Water
Service District. There will be insufficient revenues in the fund unless a water surcharge
is implemented effective 1 -1 -07. The proposed surcharge is 6.7% of the North St. Paul
water charge. The surcharge would be approximately $1.00 per month for an average
home. The revenue generated by the surcharge would be approximately $9,500 in
2007.
Implementation of a water surcharge fee probably would not be controversial because
the use of the revenues should be easily understood and the fee is very small. If the
water surcharge fee is not implemented, the unassessable water system improvements
would have to be financed by property taxes.
It is requested that the City Council determine if they want staff to prepare an ordinance
to implement water surcharge fee.
p \memo \NSP WATER SURCHARGE