HomeMy WebLinkAbout2020-08-24 City Council Workshop PacketPLEASE NOTE START TIME
AGENDA
MAPLEWOOD CITY COUNCIL
MANAGER WORKSHOP
6:30 P.M. Monday, August 24, 2020
Held Remotely Via Conference Call
Dial 1-888-788-0099
When Prompted Enter Meeting ID: 932 3811 6887 #
No Participant ID, Enter # When Prompted
A. CALL TO ORDER
B. ROLL CALL
C. APPROVAL OF AGENDA
D. UNFINISHED BUSINESS
1. Budget Workshop #2
E. NEW BUSINESS
None
F. ADJOURNMENT
RULES OF CIVILITY FOR THE CITY COUNCIL, BOARDS, COMMISSIONS AND OUR COMMUNITY
Following are rules of civility the City of Maplewood expects of everyone appearing at Council Meetings - elected
officials, staff and citizens. It is hoped that by following these simple rules, everyone's opinions can be heard
and understood in a reasonable manner. We appreciate the fact that when appearing at Council meetings, it is
understood that everyone will follow these principles:
Speak only for yourself, not for other council members or citizens - unless specifically tasked by your colleagues
to speak for the group or for citizens in the form of a petition.
Show respect during comments and/or discussions, listen actively and do not interrupt or talk amongst each
other.
Be respectful of the process, keeping order and decorum. Do not be critical of council members, staff or others
in public.
Be respectful of each other's time keeping remarks brief, to the point and non -repetitive.
THIS PAGE IS INTENTIONALLY LEFT BLANK
D1
CITY COUNCIL WORKSHOP STAFF REPORT
Meeting Date August 24, 2020
REPORT TO: Melinda Coleman, City Manager
REPORT FROM: Ellen Paulseth, Finance Director
PRESENTER: Ellen Paulseth, Finance Director
AGENDA ITEM: City Manager's Budget Workshop #2
Action Requested: ❑ Motion ✓ Discussion ❑ Public Hearing
Form of Action: ❑ Resolution ❑ Ordinance ❑ Contract/Agreement ❑ Proclamation
Policy Issue:
The City is required to file a preliminary property tax levy for fiscal year 2021 with Ramsey County
in September of 2020. The final 2021 tax levy must be adopted in December of 2020. The City
Council may decrease the proposed tax levy prior to final adoption, but may not increase the
proposed levy after it is filed with the County.
Recommended Action:
No action is required. Staff requests direction on the policy decisions outlined in the presentation
and attachments.
Fiscal Impact:
Is There a Fiscal Impact? ❑ No ✓ Yes, the true or estimated cost is $23,217,300
Financing source(s): ✓ Adopted Budget ❑ Budget Modification ❑ New Revenue Source
❑ Use of Reserves V Other: N/A
Strategic Plan Relevance:
Financial Sustainability ✓ Integrated Communication ✓ Targeted Redevelopment
Operational Effectiveness ✓ Community Inclusiveness ✓ Infrastructure & Asset Mgmt.
The budget impacts all areas of the strategic plan and sets spending policy for the next year.
Background
The attached budget proposal document describes the City Manager's 2021 proposed budget and
tax levy. Specific goals and challenges for the 2021 preliminary budget include: a 0% levy increase;
increased workers' compensation premiums; and an increase in debt service.
Attachments
1. City Manager's 2021 Budget Overview
2. PowerPoint
Workshop Packet Page Number 1 of 51
D1, Attachment 1
Maplewood
City Manager's 2021 Budget Proposal
August 24, 2020
6:30 PM
Workshop Packet Page Number 2 of 51
Contents
How Does the Preliminary Budget get Established?
How will the Preliminary Budget Impact the Tax Levy?
What Changed in the Tax Levy from Last Year?
What will the Preliminary General Fund Budget Do?
Where Does the Money Go?
Where Does the Money Come From?
What did not get Funded in the Preliminary Budget?
How do we Compare?
General Fund Summary
D1, Attachment 1
Page 1
Page 2
Page 3
Page 4-8
Page 9
Page 10
Page 11
Page 12
Page 13
Workshop Packet Page Number 3 of 51
D1, Attachment 1
How Does the Preliminary Budget Get Established?
Calculating Departmental Operating Budgets
Each year, department heads build a preliminary budget from the ground up using a zero -base
approach. Staffing levels are analyzed with the city manager and the finance department provides
personnel cost estimates, based on labor contracts in place. Conservative estimates are generated for
positions with open contracts. The finance department also generates departmental estimates for
large, routine expenditures such as insurance and utilities. Internal technology and fleet charges are
calculated by the appropriate department head and the finance department. All other line items are
calculated by individual department heads. A summary of the budget, including a narrative explaining
changes over the prior year, is provided to the city manager and finance director.
Capital Expenditure Budgets
The Capital Improvement Plan (CIP) forms the basis for the capital outlay budget in the budget year.
Capital Improvement Plan expenditures are appropriated each year through the budget process.
Therefore, 2021 CIP projects will be included in the 2021 city budget. However, each project will still
require Council approval at the time the project commences. CIP projects are evaluated in the context
of the current budget process to provide for the best possible alignment of these two processes.
Administrative Review Process
The city manager and assistant city manager review all departmental budgets to ensure that
departmental objectives align with the city's strategic goals, and that expenditure levels are
appropriately linked to desired outcomes. Staffing levels of all departments are analyzed on an annual
basis, to ensure the adequate allocation of resources to meet strategic objectives. The city manager,
assistant city manager and finance director meet to review departmental budgets in the aggregate and
discuss overall goals for the budget and tax levy. A preliminary tax levy target is established.
Analytical Review
The finance department analyzes every line item of the city budget to ensure accuracy and
reasonableness. This review is conducted by both the finance director and assistant finance director.
Personnel costs are compared against the original estimates. A five-year trend analysis is conducted on
line items for the large-scale purchase of commodities, such as road salt and motor fuel, as prices and
quantities can be volatile. The budget amount is based on the average yearly expenditure for these
items, rather than the worst-case or best -case scenario. Line item expenditures for uniform allowances
and other employment necessities are budgeted based on how much the city expects to spend, rather
than the full contractual allotment. These budgets are established through trend analysis and employee
counts. Budgets for contracted professional services are calculated using a zero -base approach, based
on the amount of services required in the budget year to meet strategic objectives. The finance director
recommends line item adjustments to the city manager in an amount sufficient to meet target goals, if
possible. Items that require policy review are identified by the city manager and finance director and
are presented to the city council for discussion.
Workshop Packet Page Number 4 of 51
D1, Attachment 1
How will the Preliminary Budget Impact the Tax Levy?
City Manager's Budget Proposal
The city manager's 2021 budget proposal includes a 0.0% increase, or $0, in the total city tax levy. The
Debt Service Fund increase of 4.9% is offset by reductions in other funds. The details of the major
changes and challenges are included on the next page. The city manages approximately $70M in
operating and capital expenditures in over 50 funds on an annual basis. Not all of these funds require
property tax revenues, but are funded through other components of the city's revenue stream. A year -
over -year comparison of all funds requiring a property tax levy are shown below:
General Fund
Approximately 72% of the total city tax levy on an annual basis is reflected in the General Fund. Levies
for debt service funds are legally obligated. Thus, most of our attention is devoted to the General Fund
for the purpose of establishing the levy. Other funds include capital project funds, equipment funds,
and the EDA fund.
Adopted 2020 Tax Levy
37:396
General Fund Debt Service Funds Other Funds
Preliminary 2021 Tax Levy
IM
1as
General Fund Debt Service Funds Other Funds
Workshop Packet Page Number 5 of 51
What Changed in the Tax Levy from Last Year?
2020 Final Property Tax Levy
D1, Attachment 1
$23,217,300
Debt Service
$227,590
Q
Workers' Comp Premiums (General Fund)
207,920
Q
Increase in Contribution for Leave Liabilities
128,500
Q
Reduction of One -Time Grant Revenue
350,000
Elimination of Recreation & Nature Fees
339,500
Reduction of Non -Tax Revenues
196,450
Miscellaneous Net Changes (General Fund)
21,440
Decrease in IT Costs
(19,400)
Q
Decrease in Fuel Costs (General Fund)
(38,000)
Q
Decrease in Capital Improvement Funds
(50,920)
Q
Decrease in EDA Levy
(20,000)
0
Non -Payroll Reductions Recreation/Nature Center
(391,720)
0
Payroll Reductions
(451,360)
0
Increase Transfer from Utility Funds
(50,000)
0
Decrease in Additional Fund Balance Levy
(450,000)
2021 Proposed Property Tax Levy 523,217,300
Notes
The major components of the budget that increase expenditures are related to increases debt service
payments and workers' compensation premiums. Revenues will decrease for several reasons, including
a one-time $350,000 reimbursement to the General Fund from State funds for the English/TH #36
Project, and a decrease in fees related to the elimination of recreation programs. Other revenues were
reduced to reflect the expectation of a stagnant economy. Various cuts to expenditures were
implemented, including the elimination of recreation programming. The City also eliminated the
additional levy designed to add to fund balance.
Workshop Packet Page Number 6 of 51
D1, Attachment 1
What will the Preliminary General Fund Budget do?
Expenditures by Category:
Expenditures will decrease $542,620 compared to the 2020 Original Budget, as follows:
Personnel — Decrease of $114,940 over 2020
✓ Estimated wage adjustment for all employees 0.0%;
✓ Workers' compensation insurance increase $207,920;
✓ Increase of $128,500 in contribution for employee leave liabilities;
✓ Estimated health and dental insurance increase of 0.0%;
✓ Eliminate temporary recreation workers and 2 park assistants;
✓ Eliminate 2.0 FTE Nature Center employees;
✓ Upgrade 2 DMV positions from PT to FT, offset by State grant;
✓ Add one rental housing officer, which will be offset by a State grant;
Contractual Services — Decrease of $372,320 over 2020
✓ IT service charges across all departments decreased $19,400 by reducing equipment surcharge;
✓ Elimination of recreation program contracts $329,120;
✓ Eliminate Nature Center contracts $19,700;
✓ Miscellaneous net decreases in contracts of $4,100.
Equipment and Supplies — Decrease of $55,360 over 2020
✓ Decrease in park maintenance supplies of $10,000;
✓ Decrease in recreation programming supplies of $34,400;
✓ Decrease in Nature Center supplies of $8,500;
✓ Decrease in miscellaneous supplies of $2,460.
General Fund 2020/2021 Expenditures
969,400 1,024,750
WAGES & BENEFITS COMMODITIES
D 2021 ❑ 2020
4,518,95 4,891,270
CONTRACTED SERVICES
Workshop Packet Page Number 7 of 51
D1, Attachment 1
Expenditures by Function:
Significant changes in expenditures by functional area are described below:
GENERAL FUND 2021 EXPENDITURES BY FUNCTION
Economic
Development General
Public Works 6.8% Government
19.3% 15.2%
Public Safety
56.6%
Parks &
Recreation
2.0%
General Government — Increase of $47,110 or 1.38%
✓ City Council budget decreased $2,690 or 1.71%;
✓ Administration budget decreased $6,170, or 1.31%;
✓ Human Resources budget decreased $10,170, or 2.10%;
✓ Finance budget increased $8,040, or 1.02%;
✓ City Clerk budget decreased $1,980, or 0.30%;
✓ Deputy Registrar increased $60,270 or 10.21% to update for mid -year increase in staff in prior
year that was offset by increase in fees;
✓ Election costs decreased $190, or 0.16%.
Community Development — Increase of $76,780 or 5.18%
✓ Building inspections increased $39,310 due to step increases and rental housing inspector hired
at higher rate than previous year;
✓ Community Development administration increased $37,470 due to step increases and the
assimilation of an administrative assistant position at a higher rate than budgeted previously.
Public Safety — Increase of $169,300 or 1.33%
✓ Increase of $223,250, or 2.18% in the Police Department due to the addition of rental housing
officer and auto theft officers that are offset by grants, and an increase of workers comp
insurance of 133,480;
✓ Decrease of $53,950, or 2.18%, in the Fire Department due to reorganization of staff.
Workshop Packet Page Number 8 of 51
D1, Attachment 1
Parks & Recreation — Increase of $152,040 or 11.57%
✓ The increase is primarily due to the transfer of park maintenance activities from the Public
Works to Parks, in the amount of $1,006,140;
✓ The Parks administration budget increased $106,100, or 41.90%, because 1.5 recreation
employees were reorganized to the administration budget;
✓ Recreation programming in the amount of $728,610 was eliminated from the budget;
✓ Nature Center programs in the amount of $215,620 were eliminated from the budget;
✓ The Open Space Management budget decreased $15,140;
✓ The 4t" of July celebration budget decreased $830.
Public Works — Decrease of $987,850 or 22.59%
✓ The primary reason for the decrease is the reorganization of the Parks Maintenance function
from Public Works to Parks and the transfer of $1,033,800;
✓ Building Operations budget increased $6,810, or 1.09%, due to an increase in workers'
compensation premiums;
✓ The Public Works administration budget increased $2,170, or 0.68%;
✓ The Street Maintenance budget increased $35,120, or 3.74%, due to an increase in workers'
compensation premiums;
✓ The Engineering budget increased $6,370, or 0.98%, due to payroll step increases;
✓ The Snow and Ice Control budget decreased $530, or 0.10%;
✓ The Forestry budget decreased $3,990, or 1.54%.
Workshop Packet Page Number 9 of 51
D1, Attachment 1
Revenuer
Revenues will decrease $992,620 over the 2020 Original Budget, as follows:
General Revenues — Decrease of $1,042,620 over 2020
✓ Property tax revenue will decrease $156,670;
✓ Licenses and permits revenue is projected to decrease $12K;
✓ Intergovernmental revenue is projected to decrease $314,010 due primarily to the receipt of
one-time State transportation revenue;
✓ Charges for services are projected to decrease $442,500, primarily due to the elimination of
recreation program fees of $331K. The remainder is due to projected lower plan check fees and
other charges for services;
✓ Reduction in Fine revenue of $6K due to recent trends;
✓ Reduction in Interest revenue of $37,560, due to lower yields;
✓ Reduction in Miscellaneous revenue of $73,880, due to conservative budgeting.
Other Financing Sources — Increase of $50,000 over 2020
✓ Increase in Transfers In of 50,000, primarily due to the restoration of an administrative transfer
from the Ambulance Enterprise Fund; however, the amount is $30,000, rather than the former
$300,000. An additional $20,000 was also charged to the utility funds. Transfers in consist of
administrative transfers from the utility funds and the Street Revitalization Fund.
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
General Fund 2020/2021 Re%
17,481,000 17,324,330
PROPERTY TAXES
Workshop Packet Page Number 10 of 51
6,285,3905,449,440
OTHER REVENUES
12020 1::::12021
D1, Attachment 1
Personnel
Budgeted FTE's reflect the addition of a full-time rental housing police officer, funded through a federal
COPS grant, in 2021. Also in 2021 the City eliminated recreation programming and Nature Center
operations, bringing total FTE's (full and part-time) to 175. The chart reflects total employees across all
funds, but does not include temporary or volunteer employees.
The year 2018 reflects a reduction in force due to the YMCA taking over operations of the Maplewood
Community Center. In 2019, the City moved from a paid -on-call fire department model to a full-time
firefighter/paramedic model. In 2020, the City added employees to staff the new rental housing
inspection program and a police officer who was funded through an auto -theft grant.
180
178
176
174
172
170
168
166
164
162
160
Budgeted Full -Time Equivalent Employees
180
176
173 173
171
170
167
Ll ........... I
2013 2014 2015 2016 2017 2018
177
2019
2020
2021
Workshop Packet Page Number 11 of 51
D1, Attachment 1
Where does the Money Go?
Nearly 76% of the General Fund budget is spent on personnel costs. Nearly 20% represents contracted
services, including attorneys, auditors, planners, and contractors. Only 4% is spent on commodities,
such as asphalt and road salt. This makes it difficult to find savings in the budget without impacting
services. The allocation does not change significantly from year to year, as shown in the charts below.
GENERAL FUND 2021 EXPENDITURES BY CATEGORY
Commodities, 4.
Contracted Services,
& Benefits,
5.90%
GENERAL FUND 2020 EXPENDITURES BY CATEGORY
Commodities
4.57%
Contracted Services
19.91%
Workshop Packet Page Number 12 of 51
; & Benefits
5.52%
D1, Attachment 1
Where does the Money Come From?
Approximately 76% of the 2021 General Fund revenue stream will consist of property tax revenues.
Licensing and permit revenue accounts for 5.8%. Charges for services provide 5.9% of General Fund
revenues, while intergovernmental revenues provide 5.5%. Transfers in from other funds include
internal charges such as engineering and administrative charges. The revenue stream remains fairly
consistent over time, as shown below.
Charges for Service
5.9%
Intergovernmental
5.5%
Licenses & Perr'•-
5.8%
Special Asmts
Other Taxes
0.0%
Interest GENERAL FUND 2021 REVENUES
0.2% Misc
Fines 0.2% Transfers In
Services 0.7% 5.7%
Taxes
Interest GENERAL FUND 2020 REVENUES
0.4% Misc
0.5% Transfers In
Charges for Services Fines 5.2%
7.5% 0.7%
Intergovernmental
6.6%
Licenses & Peri
5.6%
Special Asmts
Other Taxes
0.0%
ty Taxes
1.6%
Workshop Packet Page Number 13 of 51
D1, Attachment 1
What did not get Funded in the Preliminary Budget?
There were no departmental requests were identified by the City Manager and Finance Director as
enhancements to current service levels, requiring a policy decision. In fact, the following programs were
cut in the City Manager's 2021 Budget Proposal.
Recreation programming $397,610
Nature Center programming $215,620
CIP funding for a playground $125,000
Additional EDA levy $ 20,000
HRA Levy $100,000
Fund balance reserves $230,000
Every $230,000 increase in expenditures will result in approximately 1% increase in the tax levy.
Workshop Packet Page Number 14 of 51
D1, Attachment 1
How Do We Compare?
The following chart compares Maplewood's 2018 spending and economic data with similar metropolitan cities.
The data was provided by the Office of the State Auditor, with 2018 spending data being the latest available.
Average 39,501 39,412,707 20,171,359 28,145,801 11,033,813 5,378,374 44,557,988 36.10% 11.89% 42,016,648 1,093
Maplewood
%of Average 103.1% 100.2% 105.0% 81.7% 85.0% 277.7% 106.2% 142.3% 265.4% 141.6% 133.8%
Maplewood's population and economic tax capacity are slightly larger than the sample group. The 2018
certified tax levy was 5% more than the group average; however, current (operating) expenditures were
significantly less. Capital expenditures were lower, as has been the trend. Debt service was significantly
higher; however, retirement of principal related to the issuance of refunding bonds is included in debt service
for all cities. Maplewood's outstanding bonded debt is significantly higher than that of the peer group, but is
now in second place after leading for many years. There are two cities, Inver Grove Heights and Richfield, who
have higher debt per capita than Maplewood in 2018.
Workshop Packet Page Number 15 of 51
2018
2018 Taxable
2018 Certified 2018 Current
2018 Capital
2018 Debt
2018 Total
Debt&
Debt Service Outstanding
Total Debt
Peer City
Population
Tax Capacity
Tax Levy
Expenditures
Outlay
Service
Expenditures Capital/Total
/Total Exp
Bonded Debt
Per Capita
Brooklyn Center
32,299
17,596,546
17,105,950
22,964,072
9,811,817
4,029,165
36,805,054
37.61%
10.95%
41,435,000
1,283
Andover
32,728
30,007,904
10,424,617
12,999,992
4,602,080
2,001,367
19,603,439
33.69%
10.21%
27,700,000
846
Inver Grove Heights
35,381
36,245,198
21,041,791
25,543,498
18,103,407
12,274,085
55,920,990
54.32%
21.95%
53,910,000
1,524
Roseville
36,272
48,644,776
20,275,655
30,399,139
3,821,571
3,609,550
37,830,260
19.64%
9.54%
22,945,000
633
Richfield
36,436
30,001,418
20,621,911
31,141,886
14,600,653
3,962,997
49,705,536
37.35%
7.97%
66,935,000
1,837
Cottage Grove
37,341
31,648,068
15,235,000
22,065,494
21,628,684
4,718,547
48,412,725
54.42%
9.75%
37,925,000
1,016
Maplewood
40,710
39,497,224
21,186,011
23,002,825
9,378,460
14,934,927
47,316,212
51.38%
31.56%
59,516,483
1,462
Shakopee
41,506
46,102,556
19,230,500
28,911,846
5,905,898
3,189,130
38,006,874
23.93%
8.39%
32,350,000
779
St. Louis Park
48,910
63,328,213
31,748,368
53,178,460
14,388,878
3,618,761
71,186,099
25.30%
5.08%
56,280,000
1,151
Apple Valley
53,429
51,055,165
24,843,790
31,250,801
8,096,679
1,445,208
40,792,688
23.39%
3.54%
21,170,000
396
Average 39,501 39,412,707 20,171,359 28,145,801 11,033,813 5,378,374 44,557,988 36.10% 11.89% 42,016,648 1,093
Maplewood
%of Average 103.1% 100.2% 105.0% 81.7% 85.0% 277.7% 106.2% 142.3% 265.4% 141.6% 133.8%
Maplewood's population and economic tax capacity are slightly larger than the sample group. The 2018
certified tax levy was 5% more than the group average; however, current (operating) expenditures were
significantly less. Capital expenditures were lower, as has been the trend. Debt service was significantly
higher; however, retirement of principal related to the issuance of refunding bonds is included in debt service
for all cities. Maplewood's outstanding bonded debt is significantly higher than that of the peer group, but is
now in second place after leading for many years. There are two cities, Inver Grove Heights and Richfield, who
have higher debt per capita than Maplewood in 2018.
Workshop Packet Page Number 15 of 51
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