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ITEM 1 2015 BudgettsTe� o MINNESOTA MEMORANDUM TO: Mayor and City Council FROM: Lori Johnson, City Administrator DATE: August 4, 2014 SUBJECT: 2015 Budget On July 21 we began budget discussions with a review of future debt levies. The City Council directed staff to hold the 2015 levy increase at four percent. The initial debt levies would have caused the levy to an increase above six percent. Thus, in order to keep the levy increase to four percent, the debt levies need to be reduced below the levies stated in the bond schedules. Additionally, the General Fund and reserve fund levies which are all part of the general levy (the portion that is limited when levy limits are in place) need to increase slightly to account for inflationary and service demand increases. A spreadsheet outlining an option to achieve a four percent levy increase is included for review at the meeting. Of course, this is for discussion only as the proposed levy can be adjusted based on Council goals and priorities, property valuation changes, and other factors until it is adopted on September 22. The levy adopted on September 22 is the maximum levy; it can be reduced, but not increased, when it is adopted as a final levy in December. Following review of the levy, we will review the 2015 projected revenues and begin discussion of the Administration and Finance departments as time permits. The budget schedule that was previously provided to staff and the City Council is included in the budget document for your reference. Unless the Council requests otherwise, that is the schedule I intend to follow. Below is pertinent information regarding the draft 2015 budget: Net Tax Capacity (NTC): requests for additional staff during the budget meetings. If either or both of the positions are approved by the Council, those additions will be made to the proposed budget. Other: As you may recall from last year's budget discussion, during the request for budget information before the budget was presented, Ron Wagner and I discussed the engineering budget and fees. Ron Wagner subsequently submitted a request for a fee increase for Hakanson Anderson that was later approved by the City Council. This year Andy MacArthur submitted a request for a fee increase. A copy of the letter is included with the Legal Services budget. If the Council concurs with the request, it will be placed 2015 Budget Calendar As Set by City Council on May 28, 2014 By Department May 27, 2014 Kick-off buget meeting with City Council. Begin discussion of Council priorities for tax -supported programs. May 28 -June 30 Finance department prepares payroll projections, inputs all insurance, utility, audit, and internal charges in budget. June 9 - June 27 Department heads prepare and submit draft budgets including all detail documentation. June 30 -July 3 Copy Department head detail for distribution to Council. NOTE: This will be raw, draft data that has not been reviewed by eitherthe Administrative Services Director or the City Administrator. June 30 - July 18 Finance department reviews and enters budget data. Budget meetings held with City Administrator, Administrative Services Director, and department head to review draft budgets. City Administrator and Administrative Services Director review reserve and debt service fund budgets and cash flow projections to make levy recommendations. my 21, 5:30 (Council work session to discuss tax levy implications and debt service reouirements. August 4, 5:30 Distribute draft budget to City Council. Review revenues and General Fund Revenue; Utility budgets due. Draft CIP prepared. Administration and Finance related departments Administration; Finance August 11, following regular Council Budget Work Session Public Safety (Police, Fire, Emergency meeting Management); Planning; HPC, Building Safety August 25, following regular Council Budget Work Session Streets; Fleet Maintenancel meeting Engineering; Facilities (City Hall and Old City Hall) September 8, following regular Council Budget Work Session Park Maintenance; Recreation; September 15, 5:30 Council Budget Work Session review of previously presented department Review of all departments requests; Council direction to staff with Council changes to draft budget and proposed tax levy September 22 Adopt proposed levy and certify to Wright County October Utility budgets due. Draft CIP prepared. November levies. City Council work sessions to review utility budgets, CIP, and to review previously presented General, Reserve, and Debt fund budgets and tax December 1 Council Budget and CIP Work Session if needed December 8 Hold public input budget meeting. Adopt final tax levy, all budgets and CIP. 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