ITEM 5.1 Resolution 17-100, 101, 102Ot�TY.F 0
MINNFSOT�g
DEPARTMENT INFORMATION
Request for
City Council Action
ORIGINATING DEPARTMENT
REQUESTOR:
MEETING DATE:
Administration
City Administrator / Finance Director
Flaherty
December 11, 2017
PRESENTER(s)
REVIEWED BY:
ITEM #:
City Administrator/ Finance
Director Flaherty
The City Council and staff began the budgeting process back in May, and have met in nine work session
5.1
AGENDA ITEM DETAILS
RECOMMENDATION:
It is recommended by staff that the City Council approve the attached resolutions:
1) Adopting the 2018 Annual Operating Budgets
2) Setting a Final Property Tax Levy for Taxes Payable 2018
3) Adopting the 2018-2027 Capital Improvement Plan
ARE YOU SEEKING APPROVAL OF A CONTRACT?
IS A PUBLIC HEARING REQUIRED?
No
Yes — December 11, 2017
BACKG ROU ND/J USTI FICATI ON:
The City Council and staff began the budgeting process back in May, and have met in nine work session
settings in preparation and review of the operating budgets, property tax levy, and capital improvement
plan.
The proposed General fund budget is a balanced budget, with expenditures totaling $5,378,034. When
compared with 2017, this is an increase of 6%. These expenditures are funded with property taxes being
the primary source of revenue, which accounts for 74% of all revenues.
The Public Utility budgets include the Water, Sanitary Sewer and Storm Water funds. The primary sources
of revenues for these funds are from charges for services to customers of the public utilities. The expenses
are comprehensive, and include operating expenses, depreciation, capital outlay, debt service and
interfund transfers. The utility funds have cash flow projections which are monitored and updated multiple
times per year. The proposed utility fund budgets are not balanced budgets for 2018, as the cash flow
projections have identified that using reserves is warranted. The rates for those charges have been
analyzed, and current recommendations for increases have been included in the budgets. The respective
rates will be analyzed further when the end of the year financial information is available. Staff will make a
final recommendation to the Council for the 2018 rates sometime in February, with any rate changes
becoming effective with the March billing.
The Debt Service Funds budget includes revenues and expenditures for each of the City's seven
outstanding bond issues. The primary sources of revenues include property taxes, special assessments and
utility availability/connection charges. These revenues along with fund balance will repay the principal and
interest on the respective bond issues.
The Special Revenue Funds budget includes activity for the City's Economic Development Revolving and Tax
Increment District #1 Funds. The expenditures within these funds are for tax abatement agreements and
TIF pay -as -you go note agreements, respectively. These expenditures are funded through a property tax
levy and tax increments, respectively.
The proposed property tax levy accounts for General fund revenues, Capital fund reserves, Debt Service
repayments and Tax Abatements. The total proposed levy is $6,103,302. The most recent information
available from Wright County shows the City's tax capacity increased to a total of $16,699,855 (12% from
2017). All of this calculates to an estimated City tax rate of 36.547, which is down (3.45%) from the prior
year rate of 37.852. In the end, this means that any increase in the City's portion of property taxes is driven
by that respective properties increase in market value.
The proposed Capital Improvement Plan (CIP) covers the years of 2018-2027. A summary of the CIP is
included and is organized by funding source. Inclusion of an item within the CIP does not commit final
approval by the City Council, rather it directs staff to plan towards and gather necessary information for an
educated final approval on each respective item. Each individual item is planned, researched and brought
back to City Council for final approval when the respective item is ready to move forward.
I SUPPORTING DOCUMENTS ATTACHED: I
Resolution 2017-100: Adopting the 2018 Annual Operating Budgets
o Budget Summaries: General, Public Utility, Debt Service & Special Revenue Funds
Resolution 2017-101 Setting a Final Property Tax Levy for Taxes Payable 2018
o Tax Levy Calculations
Resolution 2017-102: Adopting the 2018-2027 Capital Improvement Plan
o Projects by Funding Source Summary
POSSIBLE MOTION
[PLEASE WORD MOTION AS YOU WOULD LIKE ITTO APPEAR IN THE MINUTES:
1 3 Separate Motions Needed
-Motion to approve Resolution 2017-100, Adopting the 2018 Annual Operating Budgets.
-Motion to approve Resolution 2017-101, Setting a Final Property Tax Levy for Taxes Payable 2018.
-Motion to approve Resolution 2017-102, Adopting the 2018-2027 Capital Improvement Plan
BUDGET INFORMATION
FUNDING: BUDGETED:
N/A
CITY OF OTSEGO
COUNTY OF NMGHT
STATE OF MINNESOTA
RESOLUTION NO: 2017-100
ADOPTING TBE 2018
ANNUAL OPERATING BUDGETS
VVIIEREAS, the Otsego City Council has on December 11, 2017, held a public meeting to allow for public
comment before adopting a final budget and certifying a final property tax levy; and
WMREAS, the Otsego City Council has reviewed the proposed General, Public Utility, Debt Service and
Special Revenue fund budgets and has determined the budget is adequate to fund the respective fund
operations for the year 2018.
NOW, THEREFORE, BE IT RESOLVED BY TIFIE CITY COUNCIL OF THE CITY OF OTSEGO,
MINNESOTA:
That the following revenues and expenditures (summarized) be authorized as the final budget for the
operation of the General fund for 2018 as follows:
Revenues
Property Taxes
$3,981,581
Cable Franchise Fees
136,000
Licenses and Permits
876,238
Intergovernmental
58,800
Charges for Services
111,575
Nfiscellancous
213,840
Total Revenues
$5,378,034
Expenditures
General Government
$1,310,816
Public Safety
2,132,164
Public Works
1,204,155
Parks and Recreation
615,039
Economic Development
115,860
Total Expenditures
$5,378,034
Pi
H
That the following revenues and expenses (summarized) be authorized as the final budget for the
operation of the Public Utility funds for 2018 as follows:
Revenues
Operating $3,189,177
Non -Operating 210,157
Total Revenues
Expenses
Operating
$1,639,326
Capital Outlay
1,253,258
Depreciation
1,555,000
Debt Service
260,610
Transfers to Other Funds
207,840
Total Expenses
That the following revenues and expenditures (summarized) be authorized as the final budget for the
operation of the Debt Service funds for 2018 as follows:
Revenues
Property Taxes $655,000
Special Assessments 395,603
Utility Availability & Connection Charges 1,796,750
Transfers from Other Funds 308,610
Total Revenues $3,155,963
Expenditures
Principal $3,290,000
Interest, Fiscal Agent Fee's & Amortizations 993,454
Total Expenditures $4,283,454
That the following revenues and expenditures (summarized) be authorized as the final budget for the
operation of the Special Revenue funds for 2018 as follows:
Revenues
Property Taxes $16,llQ5
Total Revenues $161,105
Expenditures
Services & Other Charges $108 �548
Total Expenditures $108,548
ADOPTED by the Otsego City Council this I Ith day of December, 2017.
MOTION made by Council Member
IN FAVOR:
OPPOSED:
F.'Vlj 14 bW
CITY OF OTSEGO
Jessica Stockamp, Mayor
Tami Loff, City Clerk
and SECONDED by Council Member
City of Otsego
General Fund Budget - 2018
Budget Changes Tracking
Total Expenditures - Draft Budget Binder (July 24th)
$ 5,227,751
Prairie Center
(50)
Fire Alarm System - Testing & Inspection Maintenance
400
City Hall / Public Works Building
(50)
Fire Alarm System - Testing & Inspection Maintenance
600
Police Services
(650)
Increase Contract from 40 to 44 Hours Daily
105,120
Building Inspections
(240)
Increase Contract Rate from $50 to $62.50
37,650
Street Lights
Add Electricity Costs from Above Standard District
10,000
Economic Development
985
Decrease of Memberships & Dues
(500)
Total Expenditures - Preliminary Budget (August 28th) 5,381,021
MMLIA Safety Training Contract Finalized
City Administrator
(50)
Administration
(50)
Finance
(50)
Building Inspections
(50)
Streets
(650)
Fleet Management
(50)
Park Maintenance
(240)
Recreation
(100)
LIVICIT Liability Insurance Finalized
City Council
(1,434)
City Administrator
985
Administration
(380)
Finance
(197)
Prairie Center
(86)
City Hall & Public Works Building
(31)
Building Inspections
96
Streets
574
Park Maintenance
(1,359)
Recreation
85
Total Expenditures - Final Budget (December 11th) 5,378,034
U:\Budget\2018\General Fund\V3.0 - 2018 FINAL BUDGETS INPUT
ocity of Otsego
General Fund Budget - 2018
Requested Budget
Revenue & Expenditure Summary
Description
Revenues
Taxes
Cable Franchise Fees
Ucenses & Permits
Intergovernmental
Charges for Services
Special Assessments
Fines & Forfeitures
Investment Interest
Miscellaneous
Interfund Transfers
Subtotal
Requested Preliminary
Actual Actual Year -to -Date Budget Budget Budget
2015 2016 2017 2017 2018 2018
$ 3,315,453 $ 3,494,664 $ 2,018,224 $ 3,763,2.73 $ 3,831,298 $ 3,984,568
128,722
131,229
100,691
132,000
136,000
136,000
1,179,136
1,661,565
1,142,869
788,900
876,238
876,238
195,363
69,567
67,670
56,800
58,800
58,800
174,6S9
286,577
266,419
105,550
111,575
111,575
3,540
4,179
4,117
-
-
-
11,998
16,223
14,914
6,000
12,000
12,000
14,410
20,221
276,944
33,000
42,000
42,000
39,251
43,508
13,790
-
-
460,212
122,276
136,75S
155,042
155,042
IS9,840
159,840
5,184,807
5,864,487
4,060,679
5,040,565
5,227s751
5,381,021
Final
Budget Revision
2018 Amounts
$ 3,981,581 (2,987)
136,000
876,238
58,800
111,575
12,000
42,000
159,840
5,378,034 (2,987)
Expenditures
General Government
1,150,132
1,240,002
977,321
1,334,349
1,311,109
1,312,109
1,310,816
(1,293)
PublicSafety
1,666,S11
1,829,288
1,679,321
1,87S,138
1,989,348
2,132,118
2,132,164
46
PublicWorks
1,034,525
1,010,623
971,125
1,136,728
1,194,281
1,204,281
1,204,155
(126)
Culture & Recreation
477,444
534,123
538,420
584,490
616,653
616,6S3
615,039
(1,614)
Economic Development
96,211
98,326
91,752
109,860
116,360
11S,860
11S,860
Interfund Transfers
1,289,914
460,212
1,074,567
-
-
-
-
Subtotal
5,714,737
5,172,573
S,332,50S
5,040,S65
5,227,751
5,381,021
5,378,034
(2,987)
Net Change In Fund Balance
$ (529,930) $ 691,914 $ (1,271,827) $ (0) $ - $ (1) $ (1) $
City of Otsego
Public Utility Fund Budget - 2018
Revenue & Expenditure Summary
Revenues
Operating
Non -Operating
Description
Subtotal
Expenditures
Personal Services
Supplies
Services & Other Charges
Capital Outlay
Depreciation
Debt Service
Interfund Transfers
Subtotal
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Actual Actual Year -to -Date Budget Budget
2015 2016 2017 2017 2018
$ 2,607,024 $ 2,731,234 $ 2,905,509 $ 2,824,426 $ 3,189,177
273,236 1,626,552 244,817 196,588 210,157
2,880,260 4,357,786 3,150,326 3,021,014 3,399,334
271,163
361,553
342,690
378,061
422,480
273,485
335,076
309,543
399,689
405,267
840,165
1,133,561
751,480
1,046,839
811,579
(84,737)
(301,906)
1,504,663
1,993,015
1,253,258
1,319,533
1,345,404
-
1,458,000
1,555,000
-
-
-
200,000
260,610
284,586
186,755
204,042
209,042
207,840
2,904,194
3,060,442
3,112,419
5,684,646
4,916,034
(23,934) $ 1,297,344 $ 37,907 $ (2,663,632) $ (1,516,700)
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
2015 2016 2017 2017 2018
Actual Actual Year -to -Date Budget Budget
Ij Expenditures I]Revenues
City of Otsego
Debt Service Fund Budget - 2018
Revenue & Expenditure Summary
Description
Actual Actual Year -to -Date Budget Budget
2015 2016 2017 2017 2018
Revenues
-
90,923
-
-
Taxes
$ 610,000 $
640,000 $
327,500 $
655,000 $
655,000
Special Assessments
539,160
738,545
538,563
438,681
39S,603
Utility Availability+ Connection Charges
1,760,425
3,368,222
3,147,090
1,726,000
1,796,750
Investment Interest (net)
47,219
75,926
-
-
-
Interfund Transfers
154,000
51,120
51,008
49,000
308,610
Subtotal
3,110,804
4,873,813
4,064,161
2,868,681
3,155,963
Expenditures
Capital Outlay
-
90,923
-
-
Principal
1,130,GOO
1,210,000
3,160,000
3,160,000
3,290,000
Interest
1,263,180
1,236,275
1,172,858
1,172,859
1,067,586
Fiscal Agent Fee's
4,630
4,975
2,475
4,750
4,750
Debt Service Amortizations
(78,882)
(78,881)
-
(78,882)
(78,882)
Transfers Out
-
-
149,234
-
-
Subtotal
2,318,928
2,372,369
4,575,490
4,258,727
4,283,454
Excess (Deficiency) of Revenues
over (Under) Expenditures $ 791,877 $ 2,501,444 $ (511,329) $ (1,390,046) $ (1,127,491)
City of Otsego
Special Revenue Fund Budget - 2017
Revenue & Expenditure Summary
Description
Revenues
Taxes
Charges for Services
Investment Earnings
Miscellaneous
Subtotal
Expenditures
Services & Other Charges
Subtotal
Excess (Deficiency) of Revenues
over (Under) Expenditures
Actual Actual Year -to -Date Budget Budget
2015 2016 2017 2017 2018
23,000 $ 88,814 $ 40,693 $ 81,385 $ 161,105
27,006 12,401 60,778 10,000 -
2,333 3,188 - -
26,371 - - - -
78,710 104,403 101,471 91,385 161,105
59,060 107,535 49,956 91,385 108,548
59,060 107,535 49,956 91,385 108,548
19,651 $ (3,132) $ 51,514 $ - $ 52,557
CITY OF OTSEGO
COUNTY OF WRIGHT
STATE OF MINNESOTA
RESOLUTION NO: 2017-101
SETTING A FINAL PROPERTY
TAX LEVY FOR TAXES PAYABLE IN 2018
WHEREAS, the Otsego City Council has on December 11, 2017, held a public meeting to allow for public
comment before adopting a final budget and certifying a final property tax levy; and
V*IHEREAS, the Otsego City Council is required by State Statute to establish a final property tax levy for
taxes payable in 2018 by December 28, 2017 and certify the final property tax levy to the Wright County
Auditor; and
NOW, TBEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OTSEGO,
MINNESOTA:
That a tax is hereby levied for collection in 2018 upon all taxable properties in the City of Otsego for
the purpose and sums as follows:
General Revenue
$5,382,756
Tax Abatement
65,546
GO Improvement Bonds, 201 OB
440,000
GO Improvement Bonds, 201 OD
107,701
GO Improvement Bonds, 201 IA
107,299
Total Tax Levy
ADOPTED by the Otsego City Council this I I th day of December, 2017.
ATTEST:
CITY OF OTSEGO
Jessica Stockamp, Mayor
Tami Loff, City Clerk
MOTION made by Council Member and SECONDED by Council Member
IN FAVOR:
OPPOSED:
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CITY OF OTSEGO
COUNTY OF WRIGHT
STATE OF MINNESOTA
RESOLUTION NO: 2017-102
ADOPTING THE 2018-2027
CAPITAL MPROVEMENT PLAN
WHEREAS, the Otsego City Council has determined it is fiscally responsible and necessary to develop a
capital improvement plan that identifies items that may require significant capital investment; and
WHEREAS, the Otsego City Council has reviewed the details and estimated cost of each item included
within the capital improvement plan; and
WHEREAS, the Otsego City Council has identified probable funding sources for each item included within
the capital improvement plan; and
WHEREAS, the inclusion of an item within the capital improvement plan does not commit final approval
for each respective item, rather each item will be presented to the Otsego City Council with final expenditure
amounts and a detailed funding plan to gain final approval.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OTSEGO,
NHNNESOTA:
That the 2018-2027 Capital Improvement Plan, as set forth in summary, attached as Exhibit A to this
Resolution is adopted.
ADOPTED by the Otsego City Council this 1 Ith day of December, 2017.
ATTEST:
CITY OF OTSEGO
Jessica Stockamp, Mayor
Tami Loff, City Clerk
MOTION made by Council Member and SECONDED by Council Member
IN FAVOR:
OPPOSED:
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