HomeMy WebLinkAboutCity Council Packet 08-26-2002 SpecialAgenda
City of Plymouth
Budget Study Session
Monday, August 26, 2002
7:00 p.m.
Plymouth Creek Center
Call to Order
2. Discuss 2003 Proposed Budget
3. Adjourn
CZ
FPCITY OF PLYMOUTH
August 2002
Attached is the proposed 2003 Budget for the City of Plymouth. Our goal for the 2003
budget is to maintain current service levels as much as possible within the tight confines
of state limits on our property tax levy and to prepare for a likely loss of state aid. No new
programs, services, personnel or major equipment purchases are proposed for 2003 in any
fund supported by property taxes. The proposed spending increase in the General Fund is
the lowest in at least a decade.
General Fund spending is proposed to increase by 2.58% over the budgeted amount for
2002. This compares with a 6.5% increase in General Fund spending last year and an
average increase of 6% over the last 5 years.
The overall City property tax levy is proposed to increase by 4.09%. This will put the
City's levy at the state levy limit amount. The projected increase for an average home
valued at $284,000 is 7.69% or an increase of $51.16. The projected decrease for a
business property valued at $1,000,000 is 2.05% or $-65.17.
The disparity between residential and business property is not due to action of the City in
the budget process. It will occur because residential property appreciated by 11 percent, a
much faster rate than commercial/industrial property which experienced no appreciation
for the year.
The City's fiscal disparities contributions for 2003 will be affected by changes made in
2001 by the Legislature. Limited market valuations will also begin phasing out in 2003,
but most Plymouth residences will not be affected until 2004.
The City's overall tax rate is proposed to be 25.23, which is a reduction from the 2001 tax
rate of 25.77. The total rate is comprised of a tax capacity rate of 24.19, plus market value
tax rates of .00369 for the Open Space Bond issue and .00666 for the Activity
Center/Field House debt service. Because the tax rate will be reduced in 2003, a
supermajority vote of the Council will not be required to adopt the tax levy.
1
General Issues
Class Rates
In 2002, the tax bill significantly changed property classification rates. In 2003, the rates
will be the same as 2002. For residential properties, the class rates will be 1.0% for the
first tier (all value under $500,000) and 1.25% for the second tier (all value over
500,000). Commercial/industrial property will have a 1.5% class rate for the first tier (all
value up to $150,000) and 2.0% for the second tier (all value over $150,000).
Limited Market Value
Although, residential properties increased in value by 11 %, limited market value provides
that taxes can be levied on only 10%. This is an increase from 2002 when the limited
value was 8.5%. However, since the average residential increase of 11% still exceeds the
10% increase the law allows, the phase out of the limited market values will not affect
most Plymouth homes in 2003. The 2001 tax bill included a six year phase-out of limited
market value beginning in 2003. In 2008, full estimated market value will be taxable for
residential properties. This will result in additional shifting of property taxes from
commercial/industrial to residential properties beginning in 2004 for most Plymouth
homes.
Levy Limits
The Legislature imposed property tax levy limits for 2002 and 2003. The levy limit
calculation is based on three factors — the implicit price deflator (.7%), increase in
households (1.4%), and 50% of the increase in commercial/industrial construction market
value (.4%). The net increase allowed for Plymouth for 2003 is 2.5%. However, since we
did not use the entire levy allowed in 2002, the overall levy can legally increase by
4.09%. The City is $333,107 under the levy limit for the current year.
The implicit price deflator is an inflation adjustment identical for all cities that is based
on commonly used statistics that attempt to measure government cost inflation. While the
implicit price deflator was determined to be 0.7%, the City has experienced increases in
several areas that far exceed this inflation adjustment. As examples, postage rates have
increased by 9%, salt for winter road conditions has increased from $28 to $40 per ton
40%), and health insurance premiums for the City will increase 23% for 2003.
Also, the growth factor lags behind actual growth of the City by several years. The growth
factor calculation of 1.4% for the increase in households is based on 2000 census data and
building permit data from January through November of 2000. The City had a building
moratorium on during two-thirds of the measured period to allow us to complete our
Comprehensive Plan update. The growth calculation for the 2003 budget makes no
provision for the services required for the 803 new housing units constructed in 2001 or
the 974 new housing units permitted in the first seven months of 2002.
2
Potential Loss of State Aid
Homestead and Agricultural Credit Aid (HACA) was eliminated by the Legislature for
2002. Plymouth lost $1,877,808 from this change. The Legislature appropriated an
additional $140 million for Local Government Aid for cities; however, Plymouth's
allocation increased only by $19 to $74,570.
For 2003, Plymouth's Local Government Aid virtually remains unchanged. Some cities
will more than double their allocation due to the new rental housing replacement aid. For
example, Minnetonka will receive $85,925 and Eden Prairie will receive $112,738 in new
aid. Although Plymouth has a greater total city taxable value and greater total apartment
and rental property value than Minnetonka or Eden Prairie, Plymouth's local tax rate is
lower and thus affects the aid amount. If Plymouth's average city local rate were higher,
for example 0.31023 (same as Minnetonka), the aid amount would be $58,909 or 0.37611
same as Eden Prairie), the aid amount would be $127,515. Plymouth will receive $0 in
rental housing replacement aid.
The State budget forecast remains bleak. Year-to-date state revenues are below forecast
and there are 11 months remaining in the current biennium with only a small budget
reserve. A budget gap of $1.6 to $2.7 billion is anticipated for fiscal year 2004-05. The
2003 Legislature will consider additional cuts to cities. Plymouth could lose its Local
Government Aid allocation of $74,579, as well as an estimated $828,477 (2002 amount)
in Market Value Homestead Credit. A portion of the $3 million received from the Motor
Vehicle Excise Tax for the City's transit program is also at risk.
The Market Value Homestead Credit was implemented by the Legislature in 2002 to help
offset some of the impact of the shift in tax burden from commercial/industrial to
residential properties. The credit is allocated to each taxing jurisdiction based on its
percentage of the total tax bill. The amount is limited to a maximum of $304 per home,
which is reached by a home valued at $76,000. For homesteads valued higher than
76,000, the credit is phased out at the rate of $9 for each $10,000 of the home's value in
excess of $76,000. The credit is completely phased out for homes valued higher than
414,000. As residential homesteads continue to increase in value, the amount of the
credit decreases.
It is possible that the Legislature could withhold some or all of the Market Value
Homestead Credit and Local Government Aid in 2003 based on the State budget
problems. This is our proposed strategy for dealing with possible cuts made by the
Legislature:
Option 1:
Working Capital/Contingency Fund ($250,000)
Capital Improvement Levy ($309,000)
2002 Surplus ($280,000, estimate as of 7/02)
Delay expenditures and hiring ($100,000)
Option 2:
Bond Street Reconstruction ($1,283,400)
3
There are indications that the Legislature will also consider as much as a 10% cut on
transit allocations through the Motor Vehicle Excise Tax in order to balance the State
budget. If cuts are made, we plan to return to the Council with recommendations to
amend the transit budget during 2003.
Reduction in Interest Earnings
The significant downturn in interest rates has negatively impacted all City funds. The
interest earnings of all funds are anticipated to be down by nearly $1 million in 2003 over
actual earnings in 2001. The impact on the General Fund is only moderate, but the impact
is significant on the capital projects funds, enterprise funds, HRA funds, and internal
service funds. This will turn around if interest rates rise in the future.
Move Programs from General Fund to Water Resources Fund
The 2003 budget proposes moving the functions of drainage maintenance and street
sweeping from the General Fund to the Water Resources Fund. The total amount of this
change is $472,066. This will help alleviate some of the pressures on the General Fund,
as well as protect these services from possible reductions in the face of future budget
restraints. A consistent effort is needed to achieve positive environmental results.
Projections indicate that this change can be accommodated within the Water Resources
Fund without impact on planned projects. The Water Resources Fund is still planned to
fund the entire water quality plan, including the adopted plans for Medicine Lake and
Parkers Lake.
The addition of a Water Resources Technician will also enhance our ability to complete
these projects. The new position will allow more time to be spent on drainage and erosion
control issues. It will also free up time for senior staff to pursue the planned water quality
projects. Staff will also have the ability to respond better and faster to drainage and
flooding problems.
Salary Vacancy Factor
The 2003 budget continues a budget correction factor of $100,000 to acknowledge an
ongoing statistical job vacancy rate. Approximately 14 employees leave City employment
each year. The salary vacancy factor recognizes the savings that occurs when there is a
lapse in time from the former to new employee, as well as the fact that a new employee
typically begins employment at a lower rate of pay.
Working CapitaUContingency Fund
Some General Fund surplus is beneficial and expected, since the City budgets
contingency funds that are normally not needed. Moderate surpluses help the City
maintain its policy of having the equivalent of 40% of our General Fund levy in cash
reserves. This is necessary to provide "working capital" for the City since the City does
not receive any property tax revenue until July each year. Due to the likelihood of cuts
from the State in 2003, the budget proposes an increase in the Working
Capital/Contingency Fund from $150,000 to $250,000 for 2003.
4
Earlier Spending Decisions
The 2003 budget accommodates two projects that the Council approved last year which
will have multi-year budget impact. First, all of the self-contained breathing apparatus
equipment used by the firefighters is scheduled for replacement in 2005. The total
estimated cost for this replacement is $186,000. We began accumulation of funds in the
2002 budget and propose continued annual allocations of $46,500 in order to avoid a
larger tax increase in one year.
The City continues to set aside $72,500 each year for an anticipated expense of $290,000
when the City converts to new police software. This is a complete replacement and
upgrade of all of our existing police software systems. This purchase is being made with
LOGIS, a consortium of cities, and $290,000 is Plymouth's share of the total cost. The
cost is less than the City developing the software in-house, and it will provide the added
benefit of allowing our department to directly share information with other area
departments. It is not an option to remain with the current software, as support will be
discontinued.
Tax Capacity/Fiscal Disparities
The following chart illustrates the changes in total tax capacity and fiscal disparity
contributions. The City's contribution to the fiscal disparities pool will increase an
additional tax capacity value of $563,492 for 2003. This is 0.8% of the City's total tax
capacity value. In other words, the tax on the average homeowner would be 0.8% less had
the City not lost this additional amount.
Total Tax Capacity for Payable 2002 and 2003
The table shows that Plymouth has had a healthy growth in the tax base during the last
year. Our General Fund revenue restrictions are not related to a slowdown in the local
economy, but rather the state levy limit formula that does not allow us to fully use our
growing tax base. However, our growth in tax base has been uneven in the last year, with
residential property increasing rapidly while business properties have remained stagnant
in value. The differences in valuation and tax capacity growth have an impact on the
actual taxes paid by Plymouth homes and businesses. For taxes in 2003, the average
selling price of a home in Plymouth is $284,000 (10% limited market value increase).
The table illustrates the changes in tax capacity and taxes paid by this average value
home.
5
2002 2003
Actual Actual
Real Property: Tax Capacity 76,304,167 81,426,434
Personal Property: Tax Capacity 782,244 803,856
Total Tax Capacity 77,086,411 82,230,290
Fiscal Disparity Contribution 10,560,961) 11,518,963)
Tax Increment 484,104)
66.041.346
594,035)
70.117M
The table shows that Plymouth has had a healthy growth in the tax base during the last
year. Our General Fund revenue restrictions are not related to a slowdown in the local
economy, but rather the state levy limit formula that does not allow us to fully use our
growing tax base. However, our growth in tax base has been uneven in the last year, with
residential property increasing rapidly while business properties have remained stagnant
in value. The differences in valuation and tax capacity growth have an impact on the
actual taxes paid by Plymouth homes and businesses. For taxes in 2003, the average
selling price of a home in Plymouth is $284,000 (10% limited market value increase).
The table illustrates the changes in tax capacity and taxes paid by this average value
home.
5
Estimated Tax Burden on Average Home
2002 versus 2003
2002 2003
850,000 @ 2.00%=
Average home value — $258,200 Average home value — $284,000
19,250
Homestead: Homestead:
Net Tax Capacity Value
258,200 @1%= 2.582 284,000 @ 1%= 2.840
24.66%
Total Tax Capacity 2,582 Total Tax Capacity 2,840
City Tax Rate 24.66% City Tax Rate 24.19%
Subtotal 636.64 Subtotal 687.00
Mkt. Value Levy Mkt. Value Levy:
258,200 @.00385% (Open Space 284,000 @.00369% (Open Space
Bonds) 9.94 Bonds) 10.48
258,200 @ .00722% (Activity Center 284,000 @ .00666% (Activity Center
Bonds) 18.64 Bonds) 18.91
Total City Tax 65.23 Total City Tax S11612
The average $1,000,000 business did not increase in value in 2002. The following table shows
the change in 2003 taxes payable:
Estimated Tax Burden on $1,000,000 Business
2002 versus 2003
2002
Business value — $1,000,000
150,000 @ 1.50%= 2,250
850,000 @ 2.00%= 17,000
Gross Tax Capacity Value 19,250
Less Fiscal Disp. 6,837
Net Tax Capacity Value 12,413
City Tax Rate 24.66%
Subtotal 3,060.71
Mkt. Value Levy: Mkt. Value Levy:
1,000,000 @.00385% (Open Space Bonds) 38.50
1,000,000 @.00722% (Act Center Bonds) 72.20
Total City Tax 17_
2003
Business Value — $1,000,000
150,000 @ 1.5% 2,250
850,000 @ 2.0%= 17,000
Gross Tax Capacity Value 19,250
Less Fiscal Disp. 6,837
Net Tax Capacity Value 12,413
City Tax Rate 24.19%
Subtotal 3,002.74
Mkt. Value Levy:
1,000,000@.00369% (Open Space Bonds) 36.90
1,000,000 @ .00666% (Act Center Bonds) 66.60
Total City Tax
2003 Budget Overview
Estimating the Tax Levy Rate
City revenues from all sources in the General Fund will be $20,386,968, a 2.58% increase
from 2002. Of this amount, $15,079,305 (74%) comes from property taxes. We propose a
2003 tax rate estimated at 24.19, plus a market value rate of .00369 for the Open Space
Bonds, a market value rate of .00666 for the Activity Center/Field House bonds, for a
total estimated rate equal to 25.23 compared to 25.77 for 2002.
6
Plymouth's overall tax levy will increase by 4.09% in 2003. The City's overall tax rate
will decrease by -.54 to an estimated 25.23. The following table compares the tax levy by
fund for 2002 and 2003:
Tax Capacity Value $66.041.346
Market Value $5.963.530.000 $6.478.005,800
Referendum Market Value 5.947.284.200 $6.460.359.712
Equals Market Value Rate of .00385% (2)Equals Market Value Rate of .00722% (3)Equals Market
Value Rate of .0030% -Est (4) Equals Market Value Rate of .00666% -Est
Expenditures
The 2003 budget includes total General Fund expenditures of $20,386,968. This
represents an increase of 2.58% over the 2002 adopted budget. The following chart lists
expenditures in all major operating funds:
7
2003
2002 2002 2003 Proposed Proposed
Tax Levy Tax Rate Tax Levy Tax Rate
GENERAL PURPOSE LEVIES
General Fund 14,386,101 21.79 15,079,305 21.51
Infrastructure 1,240,000 1.88 1,283,400 1.82
Mill & Overlay 200,000 0.30 200,000 0.29
Recreation Fund 525,976 0.80 547,999 0.78
Capital Improvement Levy 300,000 0.46 309,000 0.44
Total General Purpose 16,652,077 25.21 17,419,704 24.84
SPECIAL LEVIES
1995 Open Space Bonds 229,005 0.39 238,476 c3) 0.37
Act. Center/Field House Bonds 429,436 0.72 430,230 4) 0.67
HRA 538,423 0.82 552.120 0.79
Total Special Levies 1,196,864 1.93 1,220,826 1.83
TOTALALLLEVIES 17,848,941 27.16 18,640,530 26.67
LESS:
Fiscal Disparity -City 882,358) 1.34 980,282) 1.40
Fiscal Disparity -HRA 30,813) 0.05 31,556) 0.05
16.935,770 25_77 17.628.692 25M
Tax Capacity Value $66.041.346
Market Value $5.963.530.000 $6.478.005,800
Referendum Market Value 5.947.284.200 $6.460.359.712
Equals Market Value Rate of .00385% (2)Equals Market Value Rate of .00722% (3)Equals Market
Value Rate of .0030% -Est (4) Equals Market Value Rate of .00666% -Est
Expenditures
The 2003 budget includes total General Fund expenditures of $20,386,968. This
represents an increase of 2.58% over the 2002 adopted budget. The following chart lists
expenditures in all major operating funds:
7
Expenditures 2002 2003
General Fund 19,874,125 20,386,968
Recreation Fund 1,205,476 1,287,099
Transit Fund 4,245,519 4,391,600
HRA Funds 3,343,599 3,724,024
Water Fund 3,701,323 3,741,241
Sewer Fund 5,551,373 5,572,997
Solid Waste Fund 749,064 896,906
Ice Center Fund 874,200 875,000
Water Resources Fund 2,099,162 2,393,847
Field House Fund 321,000 270,000
Central Equipment Fund 1,945,066 2,020,592
Risk Management Fund 619,312 621,198
Design Engineering Fund 335,538 352,994
Employee Benefit Fund 2,097,400 2,255,500
Information Technology Services Fund 1,441,596 1,546,101
Facilities Management Fund 820,905 831,317
Recommended New Staff
The City's permanent full-time work force of 246 would increase by two full-time
positions — a maintenance position in the sewer and water division and a water resources
technician position. Also, it is proposed that an existing Housing Eligibility Specialist
position be increased from 24 to 40 hours per week. None of these positions impacts the
property tax levy.
Maintenance Worker — Sewer and Water Division, 04/01/03;
An additional maintenance position in the sewer and water division
is needed to respond to increasing demands as the City's water and
sanitary sewer systems grow. This position will help maintain
important projects such as jetting, sewer televising, and manhole
sealing on a regular schedule. The City is lagging behind in these
important maintenance activities.
Water Resources Technician, 04/01/03
A new position of Water Resources Technician is proposed to provide
additional emphasis on drainage and erosion control issues.
Staff will have the ability to respond better and faster to drainage
and flooding problems. It will also free up time for senior staff to
pursue the planned water quality projects.
34,767
44,095
Housing Eligibility Specialist, 01/01/03; $19,986
The number of Section 8 vouchers has more than doubled in the
last few years. In 2002, a 24-hour per week clerk was added
to meet the higher volume of business. The Section 8 Program
is projected to have sufficient administrative funds to cover
the increase to a full-time position.
Other Funds
While the General Fund is by far the City's largest operating fund, the City has a number
of other important operating funds. These include:
Recreation Fund. General tax support of the Recreation Fund will increase by 4.2%. The
Plymouth Fine Arts Council will make decisions on expenditures for arts groups.
Transit Fund. The 2001 Legislature abolished the transit property tax as of December 31,
2001, and replaced it with a dedication of the Motor Vehicle Excise Tax (MVET). We
were informed at that time that the City's allocation would remain unchanged; however,
the City clearly will receive less under the new funding scenario. A continued service
budget is recommended for 2003, with $193,000 from transit reserves to cover the
reduced funding in the short-term. If the Legislature approves a major transportation
package in 2003, some or all of these funds could be restored. However, state agencies
have been instructed to prepare budget reduction options, which would include a 10% cut
on transit allocations in 2003, in order to help balance the State budget. If this is done, the
loss to the Plymouth transit system could be an additional $300,000. The City has
sufficient transit reserves to wait for the outcome of the 2003 Legislature. If further
funding cuts occur, we would return to the Council with a recommendation to reduce
and/or eliminate routes and services mid -year.
Facilities Management Fund. This fund is an internal financing fund similar to the
Central Equipment Fund. Major expenditures planned for the Facilities Management
Fund include reroofing the Central water treatment plant ($95,000), installing a CAT #5
line in the Public Safety building to improve the currently inadequate computer network
performance ($30,000), and installing new carpet in the lower level of the Public Safety
building ($19,300).
Housing and Redevelopment Fund. The HRA levy is proposed to increase from
538,423 to $552,120. The existing Section 8 volume provides enough administrative
money for expanding an existing Housing Eligibility Specialist position from 24 to 40
hours per week to support the increased porting in of Section 8 clients to the City. The
CDBG program has been revised to reflect repayments and carry-overs from previous
years' allocations.
Water Fund. The budget includes new funding of $15,000 to begin repainting fire
hydrants over a multi-year period. Other services are maintained at current levels.
9
Sewer Fund. This budget includes funds for a 5.7% increase estimated by the Met
Council for treatment costs. It also includes funding for a new sewer and water
maintenance worker.
Solid Waste Fund. A continued service budget is recommended for 2003, with $66,206
coming from solid waste reserves. Funding for this program could be reduced in 2004.
During the upcoming year, consideration will be given to the solid waste fees along with
a complete review of the recycling system. Since the fund has a sufficient reserve, no
action needs to be taken at this time.
Risk Management Fund. The budget includes the continuation of the Employee
Wellness program, but it has been reduced from $26,500 to $15,000. The budget
continues to charge user funds $50,000 for anticipated Workers' Compensation losses.
Our Workers' Compensation claims have increased during the past three years, and the
fund will not be able to sustain an adequate fund balance without these charge backs. A
loss in interest earnings of $110,000 has also had a significant negative impact on this
fund. The budget proposes using $176,283 from retained earnings for 2003. If interest
rates do not improve next year, we will need to increase charge backs to other funds for
the 2004 budget.
Central Equipment Fund. Expenditures of $858,000 are recommended for replacement
equipment according to the master schedule for replacement. No items of equipment have
been advanced in the schedule.
Design Engineering. This unit manages the annual street reconstruction program in-
house, and continues to generate a surplus each year. The surplus is transferred to the
street reconstruction fund to offset the cost of future projects.
Ice Center Fund. This fund is again projected to be self-supporting with fees and rental
charges, and will provide its share of the outdoor maintenance costs. An amount for
retained earnings which will be reserved for future building renovation and equipment
replacement is also projected. The budget anticipates purchase of an electric transfer
switch ($7,000). This switch would be used to connect a generator and supply power to
the refrigeration system in order to maintain ice during power outages. If ice is lost due to
a power outage, the ice must be rebuilt and several days of use and revenue can be lost.
Information Technologies Fund. This budget maintains existing services. The City's
web site will proceed to completion, but significant E -Government activities are not in
the budget. A planned replacement of two switches ($100,000) will help improve network
performance throughout the City.
Field House Fund. The operating costs of the field house are anticipated to be fully
covered by rental revenue. An amount for retained earnings which will be reserved for
future replacement is also projected.
10
Water Resources. The 2002 budget established a new primary funding source for water
resources -- the Surface Water Utility Fee. This fee is anticipated to generate about
1,530,000 in 2003. The addition of a Water Resources Technician is proposed in order
to provide more attention to drainage and erosion control issues, and to free up time for
senior staff to pursue the planned water quality projects.
The City Council requested that the staff provide in the budget process an option for the
City taking over pond maintenance citywide. The attached information shows the 2003
budget impact, as well as the annualized cost of the City doing this work. It would require
the addition of five full-time employees, one of whom would be a supervisor, along with
the necessary equipment for cleaning and excavating the City's approximately 300 water
quality/sediment ponds. About 180 of these ponds are currently covered as part of a
subdivision agreement. The projections assume that 10-15 ponds would be cleaned per
year, with a 15-20 year cycle necessary to maintain functionality. A contract option for
pond cleaning is more expensive ($35,000 per pond).
The first year cost of this program is $509,780, with an estimated ongoing annual cost of
391,057. When not working on pond cleaning or restoration, the workers would assist
with snowplowing in the winter and street sweeping in the fall. The large cost and impact
on the General Fund makes this new program impractical to recommend.
Conclusion
The 2003 budget maintains current service levels as much as possible within the tight
confines of state limits on our property tax levy. The budget takes the responsible
approach of planning for a likely loss of state aid in 2003. Although Plymouth's actual
growth remains strong, the proposed spending increase is the lowest in at least a decade.
Our continued service dollars will need to stretch a bit further next year in order to serve a
growing population.
This is a departure from previous years' budgets where the Council could expand existing
services to meet growth in the community and add new services requested by residents.
While it is a bit of a disappointment, we should not lose sight of the fact that the City
remains in truly excellent financial shape.
Plymouth is among an elite group of cities with a Aaa bond rating — the highest rating
possible. The City has a diverse tax base and a very low debt per capita (less than 10% of
the national average). Plymouth recently received an exemplary audit report. It noted that
City government has grown at a modest rate equal to the growth in property value and
population. Plymouth uses conservative accounting practices that charges today's users
for today's services, and the Financial Trends are positive. Perhaps most importantly,
Plymouth remains a quality community that attracts residents and businesses. The
proposed 2003 budget will continue to provide quality services.
11
2000 2001 2002 2003
Revenue Actual Actual Adopted Manager's
Revenues Revenues Revenues Revenues
Taxes
4001 Property Tax 11,549,168 12,083,855 14,386,101 15,079,305
4002 Tax Abatements & Cancellations 50,000 0 60,000 460,000
4051 Special Assessments-F/S Report 3,910 6,075 0 0
Total Taxes 11,503,078 12,089,930 14,326,101 15,019,305
Permits & Licenses
4101 Building Permits 1,184,040 1,169,554 1,185,000 1,175,000
4102 Plumbing Permits 119,294 94,611 130,000 115,000
4103 HVAC Permits 162,477 133,162 155,000 145,000
4104 Sign & Billboard Permits 10,088 12,005 11,000 11,300
4105 Plan Checking 587,557 609,046 550,000 540,000
4106 Other Permits 21,770 16,659 25,500 20,000
4107 Alarm Permits 102,713 93,112 106,000 100,000
4151 Gasoline Service Station 2,400 2,940 2,700 3,000
4152 Tobacco 1,973 2,060 2,100 2,000
4153 Dog 5,294 4,356 6,000 4,800
4154 Garbage Hauler 3,570 3,550 3,700 3,600
4155 3.2 Malt Liquor 9,390 8,797 9,500 9,300
4156 Off -Sale Liquor 890 4,603 2,400 2,500
4157 On -Sale Liquor 105,028 127,867 140,000 144,000
4158 Liquor Investigation 3,650 6,550 3,000 3,500
4159 Wine 10,667 14,107 11,000 14,500
4160 Other Licenses 7,971 6,945 8,000 8,000
Total Permits & Licenses 2,338,772 2,309,924 2,350,900 2,301,500
City of Plymouth 1 2003 Managers Budget
Intergovernmental Revenues
4201 HACA Aid 741,186 763,847 0 0
4202 MSA Maintenance 68,490 71,280 72,670 72,300
4204 Hazardous Material Grant (RAD) 53,300 53,300 56,000 56,000
4207 Grants From St/Cty/Region 16,438 57,845 9,000 8,000
4208 Other State Payments 0 31,335 0 0
4209 DARE Reimbursement 8,146 1,500 1,500 1,500
4210 Local Government Aid 74,524 74,527 74,551 74,579
4211 PERA Grant - State 46,993 46,993 46,993 46,993
4241 School Laison 162,703 170,159 167,700 175,000
4261 Civil Defense (Fund 101) 5,587 6,802 6,400 6,800
4262 Cadet Grant 0 5,000 0 5,000
4273 Other Federal Grants 11,780 32,286 0 0
Total Intergovemmental Revenues 1,189,147 1,314,874 434,814 446,172
Charges For Services
4302 Weed Assessments 1,600 3,461 3,100 3,200
4303 Maps & Ordinances 197 451 0 0
4304 Accident Reports 4,388 4,771 4,300 4,700
4305 Zoning Change -Variance Request 10,650 9,495 9,500 9,000
4306 Plat Fees -Subdivision Waiver 15,542 18,744 16,500 15,500
4307 Special Assessment Searches 935 480 1,000 400
4309 Police Services 15,578 17,144 16,500 17,500
4310 Towing Fees 5,040 5,595 4,200 4,500
4311 Tree Removal Fees 5,311 0 5,000 5,000
4312 Tree Assessment Fees 65 0 3,000 0
4314 Recreation Rental Fees 4,700 4,530 4,500 4,600
4317 Garden Plots 1,440 1,380 1,800 1,500
4318 Street Lighting 443,834 445,882 483,600 465,000
4321 Protective Inspection Fee 38,767 40,508 37,000 40,000
4322 Advertisements 11,865 7,285 10,500 9,000
4323 Engineering Services to Others 44,324 206,692 90,000 90,000
4336 Utility Penalties 4,969 4,726 5,200 4,800
4338 Rents & Leases -Plymouth Creek 57,428 128,031 120,000 120,000
4344 Concessions - Vending Machines 0 0 5,600 0
4350 Antennae Location Charge 40,400 53,143 59,000 60,000
4351 Other Fees 11,485 8,750 18,500 12,000
City imouth 2 2003 1 +er's Budget
Total Charges For Services 718,388 961,068 898,800 866,700
Fines &Forfeitures
4401 "Court Fines, Costs 8 Fees" 605,427 643,429 650,000 650,000
4402 Impounding Fees - Dogs 11,353 7,249 8,200 8,000
4403 Liquor & Other Violations 13,000 20,590 5,000 8,000
Total Fines & Forfeitures 629,780 671,268 663,200 666,000
Contributions
4505 Other Contributions Received 9,000 22,000 0 0
Total Contributions 9,000 22,000 0 0
Billings to Departments
4611 Eng & Admin Fees Allocation 74,647 159,878 85,000 86,000
Total Billings to Departments 74,647 159,878 85,000 86,000
Other Revenues
4701 Sale of City Property 0 750 0 0
4703 Miscellaneous Revenue 17,485 42,020 56,000 56,000
4714 Misc Revenue Activity Center 5,537 0 0 0
Total Other Revenues 77,022 42,770 56,000 56,000
Interest Income
4801 Interest On Special Assess 197 314 600 400
4802 Interest on Investments 396,460 357,127 396,029 350,000
4805 Unrealized Gain/Loss on Invest 159,896 52,625 0 0
Total Interest Income 556,553 410,066 396,629 350,400
General Transfer
5203 Transfer From Transit System 10,609 10,927 11,254 15,000
5206 Transfer From Police St Aid 345,000 506,000 350,000 325,000
5404 Transfer From B& E Revolving 2,844 0 0 0
5408 Transfer from Proj Admin Fund 0 25,000 0 0
5411 Transfer From Capital Impry 0 150,000 0 0
5421 Transfer From Utility Trunk 67,415 70,000 70,000 65,000
5501 Transfer From Water Fund 98,029 96,632 98,330 82,438
5502 Transfer From Sewer Fund 54,983 56,632 58,330 47,438
5503 Transfer From S Waste Manage 13,742 14,154 14,578 15,015
5504 Transfer From Rec Facilities 4,892 5,038 5,189 10,000
5505 Transfer From Water Resources 0 0 15,000 0
5602 Transfer From Central Equip 42,510 40,000 40,000 35,000
Total General Transfer 640,024 974,383 662,681 594,891
Total General Fund 17,736,411 18,956,161 19,874,125 20,386,968
City wrioufh
4 2003 N vers Budget
2000 2001 2002 2002 2003
Expenditures Actual Actual Adopted Estimated Managers
Expenditures Expenditures Budget Expenditures Budget
Administration
City Council (1110) 85,452 100,014 110,574 108,769 113,993
Administration (1120) 363,283 350,901 372,519 368,370 392,801
Communication Services (1130) 243,679 268,363 317,041 298,758 325,174
Elections (1140) 57,468 10,247 45,995 76,151 43,797
Human Resources (1150) 196,407 234,183 245,159 243,621 254,014
Legal Services (1160) 301,031 335,065 374,000 381,000 377,000
Total Administration 1,247,320 1,298,773 1,465,288 1,476,669 1,506,779
Community Development
Administration & Support(1210) 231,731 271,267 254,856 256,714 271,882
Planning (1220) 550,856 570,895 614,771 609,279 662,616
Fire Inspection (1231) 115,897 166,280 212,559 163,721 179,609
Housing Code Enforcement (1232) 84,393 88,622 92,864 93,350 96,421
Constriction Inspection (1233) 454,047 490,167 524,286 490,280 553,139
Total Community Development 1,436,924 1,587,231 1,699,336 1,613,344 1,763,667
Parks & Recreation
Park & Recreation Admin (1310) 408,851 425,496 454,872 435,068 467,927
Park Maintenance (1321) 740,150 813,650 916,632 910,004 963,251
Trail Maintenance (1322) 193,344 140,548 234,164 235,304 244,637
Athletic Field Maint (1323) 665,771 668,557 781,995 782,698 804,458
Ice Rink Maintenance (1324) 158,640 174,567 192,619 194,304 205,652
Forestry (1330) 431,388 502,169 533,695 530,483 554,782
Plymouth Creek Center (1343) 207,683 363,193 377,509 359,012 394,903
Total Parks & Recreation 2,805,827 3,088,179 3,491,486 3,446,873 3,635,610
3 2003 Manager's Budget
Chy of Plymouth
Finance
Accounting (1410) 456,193 518,509 550,551 513,061 526,399
Assessing (1420) 556,050 568,267 597,672 573,127 661,628
Total Finance 1,012,243 1,086,776 1,148,223 1,086,188 1,188,027
Police Department
Police Administration (1510) 1,058,086 1,093,987 1,272,519 1,280,336 1,333,590
Patrol (1511) 3,151,235 3,089,526 3,302,348 3,154,106 3,394,919
Community Service Off (1512) 290,124 319,266 348,915 349,258 372,150
School & Community (1513) 107,566 472,846 500,040 487,661 507,434
Investigations (1514) 996,271 799,905 800,431 866,736 907,460
Traffic Enforcement (1515) 125,873 210,785 207,137 209,404 218,404
Cadet Program (1516) 13,367 29,650 21,343 6,556 21,343
Emergency Management (1520) 63,578 52,886 67,303 69,017 72,145
Total Police Department 5,806,100 6,068,851 6,520,036 6,423,074 6,827,445
Fire Department
Fire Operations (1530) 909,528 1,023,695 1,114,212 1,185,998 1,247,624
RAD (1531) 45,117 40,463 55,530 56,861 56,000
Duty Schedule (1532) 142,173 247,367 324,502 311,904 335,068
Total Fire Department 1,096,818 1,311,525 1,494,244 1,554,763 1,638,692
Public Works - General Fund
Street Maintenance (1610) 1,077,835 1,194,287 1,245,714 1,290,138 1,303,221
Street Cleaning (1611) 168,033 187,940 195,826 196,549 0
Snow/lce Control (1612) 653,570 730,013 726,770 843,903 812,741
Drainage Maintenance (1613) 140,958 252,370 259,658 274,306 0
Street & Traffic Lights (1620) 532,949 546,611 620,500 570,000 572,500
Engineering (1630) 475,619 534,051 594,057 567,404 615,842
Total Public Works - General Fund 3,048,964 3,445,272 3,642,525 3,742,300 3,304,304
Public Service
Volunteer Coordinator (1810) 61,379 63,771 68,274 68,208 71,568
Other (1830) 638,050 331,969 344,713 190,158 450,876
Total Public Service 699,429 395,740 412,987 258,366 522,444
City 'ymouth
7er's Budget200316
Total General Fund 17,153,625 $18,282,348 $19,874,125 $19,601,578 $20,386,968
City of Plymouth 7 2003 Managers Budget