ITEM 5.1 Resolutions 78, 79, 80-2018OtkgoF
MINNESOTA V
DEPARTMENT INFORMATION
Request for
City Council Action
ORIGINATING DEPARTMENT REQUESTOR:
MEETING DATE:
Administration City Administrator/Finance Director Flaherty
December 10, 2018
PRESENTER(s) REVIEWED BY:
ITEM #:
Administration
5.1
STRATEGIC VISION
MEETS:
THE CITY OF OTSEGO:
X
Is a strong organization that is committed to leading the community through innovative
communication.
3) Adopting the 2019-2028 Capital Improvement Plan
Has proactively expanded infrastructure to responsibly provide core services.
IS A PUBLIC HEARING REQUIRED?
Is committed to delivery of quality emergency service responsive to community needs and
expectations in a cost-effective manner.
Yes — Held on December 10, 2018
Is a social community with diverse housing, service options, and employment opportunities.
The City Council and staff began the budgeting process back in May, and have met in eight special city
Is a distinctive, connected community known for its beauty and natural surroundings.
AGENDA ITEM DETAILS
RECOMMENDATION:
It is recommended by staff that the City Council approve the attached resolutions:
1) Adopting the 2019 Annual Operating Budgets
2) Setting a Final Property Tax Levy for Taxes Payable 2019
3) Adopting the 2019-2028 Capital Improvement Plan
ARE YOU SEEKING APPROVAL OF A CONTRACT?
IS A PUBLIC HEARING REQUIRED?
No
Yes — Held on December 10, 2018
BACKG RO U N D/J USTI F I CATION:
The City Council and staff began the budgeting process back in May, and have met in eight special city
council meetings, which are 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 $5,812,456. When
compared with 2018, this is an increase of 8%. These expenditures are funded with property taxes being
the primary source of revenue, which accounts for 72% 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 rates for the charges for services to customers 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 2019 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 eight 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 $6,710,109. The most recent information
available from Wright County shows the City's tax capacity increased to a total of $18,617,126 (11% from
2018). All of this calculates to an estimated City tax rate of 36.224, which is down (0.91%) from the prior
year rate of 36.556. 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 2019-2028. 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 2018-78: Adopting the 2019 Annual Operating Budgets
o Budget Summaries: General, Public Utility, Debt Service & Special Revenue Funds
• Resolution 2018-79: Setting a Final Property Tax Levy for Taxes Payable 2019
o Tax Levy Calculations
• Resolution 2018-80: Adopting the 2019-2028 Capital Improvement Plan
o Projects by Funding Source Summary
POSSIBLE MOTION
PLEASE WORD MOTION AS YOU WOULD LIKE ITTO APPEAR IN THE MINUTES:
3 Separate Motions Needed
-Motion to approve Resolution 2018-78, Adopting the 2019 Annual Operating Budgets.
-Motion to approve Resolution 2018-79, Setting a Final Property Tax Levy for Taxes Payable 2019.
-Motion to approve Resolution 2018-80, Adopting the 2019-2028 Capital Improvement Plan
BUDGET INFORMATION
FUNDING: BUDGETED:
N/A
CITY OF OTSEGO
COUNTY OF WRIGHT
STATE OF MINNESOTA
RESOLUTION NO: 2018-78
ADOPTING THE 2019
ANNUAL OPERATING BUDGETS
WHEREAS, the Otsego City Council has on December 10, 2018, held a public meeting to allow for public
comment before adopting a final budget and certifying a final property tax levy; and
WHEREAS, 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 2019.
NOW, THEREFORE, BE IT RESOLVED BY THE 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 2019 as follows:
Revenues
Property Taxes
$4,190,235
Cable Franchise Fees
140,000
Licenses and Permits
982,401
Intergovernmental
70,800
Charges for Services
162,820
Miscellaneous
266,200
Total Revenues
5 812 456
Expenditures
General Government
$1,318,961
Public Safety
2,374,426
Public Works
1,297,889
Parks and Recreation
706,920
Economic Development
114,260
Total Expenditures
5 812 456
2.
Q
That the following revenues and expenses (summarized) be authorized as the final budget for the
operation of the Public Utility funds for 2019 as follows:
Revenues
Operating $3,597,677
Non -Operating 198,297
Total Revenues 3 5 74
Expenses
Operating
$3,073,757
Capital Outlay
1,834,533
Depreciation
1,625,000
Transfers to Other Funds
473,510
Total Expenses
7 006 800
That the following revenues and expenditures (summarized) be authorized as the final budget for the
operation of the Debt Service funds for 2019 as follows:
Revenues
Property Taxes $734,293
Special Assessments 421,642
Utility Availability & Connection Charges 1,848,850
Transfers from Other Funds 301,610
Total Revenues 3 306 395
Expenditures
Principal $3,405,000
Interest, Fiscal Agent Fee's & Amortizations 956,096
Total Expenditures W61 096
That the following revenues and expenditures (summarized) be authorized as the final budget for the
operation of the Special Revenue funds for 2019 as follows:
Revenues
Property Taxes $157,754
Total Revenues 157 754
Expenditures
Services & Other Charges $150,311
Total Expenditures 150 311
7
ADOPTED by the Otsego City Council this 10th day of December, 2018.
MOTION made by Council Member
OPPOSED:
9
ATTEST:
CITY OF OTSEGO
Jessica Stockamp, Mayor
Tami Loff, City Clerk
and SECONDED by Council Member
City of Otsego
General Fund Budget -2019
Requested Budget
Revenue & Expenditure Summary
Description
Revenues
Taxes
Cable Franchise Fees
Licenses & Permits
Intergovernmental
Charges for Services
Special Assessments
Fines & Forfeitures
Investment Interest
Miscellaneous
Interfund Transfers
Subtotal
Expenditures
General Government
Public Safety
Public Works
Culture & Recreation
Economic Development
Interfund Transfers
Subtotal
Net Change in Fund Balance
12/3/2018
Requested Preliminary Final
Actual Actual Year -to -Date Budget Budget Budget Budget Revision
2016 2017 2018 2018 2019 2019 2019 Amounts
$ 3,494,664 $
3,756,375 $
2,219,634 $
3,981,581 $
4,200,749 $
4,220,821
$ 4,190,235 $
(30,586)
131,229
135,652
139,161
136,000
139,000
139,000
140,000
1,000
1,661,565
1,363,384
1,563,883
876,238
1,002,026
1,002,026
982,401
(19,625)
69,567
74,081
72,324
58,800
60,800
60,800
70,800
10,000
286,577
275,565
299,709
111,575
162,820
162,820
162,820
-
4,179
8,495
3,610
-
-
-
5,300
5,300
16,223
21,092
22,602
12,000
24,000
24,000
24,000
-
20,221
29,501
232,821
42,000
62,000
62,000
65,000
3,000
43,508
219,296
13,690
-
-
-
-
-
136,755
155,042
159,840
159,840
171,950
171,762
171,900
138
5,864,487
6,038,483
4,727,273
5,378,034
5,823,345
5,843,229
5,812,456
(30,773)
1,240,002
1,079,575
1,087,633
1,310,816
1,321,605
1,319,122
1,318,961
(161)
1,829,288
1,895,465
1,821,618
2,132,164
2,375,135
2,404,931
2,374,426
(30,505)
1,010,623
1,055,964
1,082,887
1,204,155
1,307,006
1,299,797
1,297,889
(1,908)
534,123
587,737
632,883
615,039
705,339
705,119
706,920
1,801
98,326
113,579
95,616
115,860
114,260
114,260
114,260
-
460,212
1,074,567
948,076
-
-
-
-
5,172,573
5,806,887
5,668,713
5,378,034
5,823,345
5,843,229
5,812,456
(30,773)
$ 691,914 $
231,596 $
(941,441) $
- $
- $
(0)
$ (0) $
City of Otsego
Public Utility Fund Budget - 2019
Revenue & Expenditure Summary
r
Description
Revenues
Operating
Non -Operating
Subtotal
Expenditures
Personal Services
Supplies
Services & Other Charges
Capital Outlay
Depreciation
Debt Service
Interfund Transfers
Subtotal
Excess (Deficiency) of Revenues
Over (Under) Expenditures
12/3/2018
Actual Actual Year -to -Date Budget Budget
2016 2017 2018 2018 2019
$ 2,731,234 $ 3,097,701 $ 3,222,308 $ 3,189,177 $ 3,597,677
1,626,552 2,479,019 306,981 210,157 198,297
4,357,786 5,576,720 3,529,289 3,399,334 3,795,974
361,553
434,756
387,067
422,480
479,930
335,076
338,382
385,475
405,267
421,443
1,133,561
920,166
771,046
811,579
2,172,384
(301,906)
(121,022)
430,994
1,253,258
1,834,533
1,345,404
1,454,013
-
1,555,000
1,625,000
186,755
404,042
468,450
468,450
473,510
3,060,442
3,430,335
2,443,031
4,916,034
7,006,800
$ 1,297,344 $ 2,146,385 $ 1,086,258 $ (1,516,700) $ (3,210,826)
City of Otsego
Debt Service Fund Budget - 2019
Revenue & Expenditure Summary
r
Description
Revenues
Taxes
Special Assessments
Utility Availability + Connection Charges
Investment Interest (net)
Interfund Transfers
Bond Proceeds
Subtotal
Expenditures
Capital Outlay
Principal
Interest
Fiscal Agent Fee's
Debt Service Amortizations
Transfers Out
Subtotal
Excess (Deficiency) of Revenues
Over (Under) Expenditures
12/3/2018
Actual Actual Year -to -Date Budget Budget
2016 2017 2018 2018 2019
$ 640,000 $
655,000 $
327,500 $
655,000 $
734,293
738,545
632,789
305,374
395,603
421,642
3,368,222
3,556,395
3,713,260
1,796,750
1,848,850
75,926
95,665
-
-
-
51,120
251,008
308,610
308,610
301,610
-
-
110,984
-
-
4,873,813
5,190,857
4,765,728
3,155,963
3,306,395
-
9,263
20,955
-
-
1,210,000
1,125,000
3,290,000
3,290,000
3,405,000
1,236, 275
1,166,075
1,068,235
1,067,586
1,029,728
4,975
4,975
74,468
4,750
5,250
(78,881)
(78,883)
-
(78,882)
(78,882)
-
230,894
-
-
-
2,372,369
2,457,324
4,453,659
4,283,454
4,361,096
$ 2,501,444 $ 2,733,534 $ 312,070 $ (1,127,491) $ (1,054,701)
City of Otsego
Special Revenue Fund Budget - 2019
Revenue & Expenditure Summary
12/3/2018
r
Actual
Actual
Year -to -Date
Budget
Budget
Description
2016
2017
2018
2018
2019
Revenues
Taxes
$ 88,814 $
81,385
$ 81,242 $
161,105 $
157,754
Charges for Services
12,401
61,323
1,810
-
-
Investment Earnings
3,188
3,946
-
Miscellaneous
-
-
-
-
-
Subtotal
104,403
146,654
83,052
161,105
157,754
Expenditures
Services & Other Charges
107,535
92,520
112,337
108,548
150,311
Subtotal
107,535
92,520
112,337
108,548
150,311
Excess (Deficiency) of Revenues
Over (Under) Expenditures
$ (3,132) $
54,133
$ (29,285) $
52,557 $
7,443
CITY OF OTSEGO
COUNTY OF WRIGHT
STATE OF MINNESOTA
RESOLUTION NO: 2018-79
SETTING A FINAL PROPERTY
TAX LEVY FOR TAXES PAYABLE IN 2019
WHEREAS, the Otsego City Council has on December 10, 2018, held a public meeting to allow for public
comment before adopting a final budget and certifying a final property tax levy; and
WHEREAS, the Otsego City Council is required by State Statute to establish a final property tax levy for
taxes payable in 2019 by December 28, 2018 and certify the final property tax levy to the Wright County
Auditor; and
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OTSEGO,
MINNESOTA:
1. That a tax is hereby levied for collection in 2019 upon all taxable properties in the City of Otsego for
the purpose and sums as follows:
General Revenue
$5,915,000
Tax Abatement
60,816
GO Improvement Bonds, 2010B
450,000
GO Improvement Bonds, 201 OD
106,147
GO Improvement Bonds, 2011A
98,853
GO Improvement Bonds, 2018A
79,293
Total Tax Levy 6 710 109
ADOPTED by the Otsego City Council this 10th day of December, 2018.
ATTEST:
CITY OF OTSEGO
Jessica Stockamp, Mayon
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 NIINNESOTA
RESOLUTION NO: 2018-80
ADOPTING THE 2019-2028
CAPITAL EUPROVENIENT 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,
NIINNESOTA:
That the 2019-2028 Capital Improvement Plan, as set forth in summary, attached as Exhibit A to this
Resolution is adopted.
ADOPTED by the Otsego City Council this 10th day of December, 2018.
Evw- v-5
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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