HomeMy WebLinkAbout3A. 2023-2024 Budget Overview� Cottage
City Council Action Request
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Meeting Date 7/27/2022
Department
Agenda Category
Title
Staff
Recommendation
Budget Implication
Attachments
Finance
Agenda Item
2023-2024 Budget Overview
Based on Discussion
2023 Budget Workshop Memo
Property Tax Levy
Property Tax Impacts
2022 Levy to 2023 Proposed Levy - Summary of Changes
General Fund Summary
Cost Per Capita
3A
To: Mayor and City Council Members
Jennifer Levitt, City Administrator
From: Brenda Malinowski, Finance Director
Date: July 27, 2022
Subject: 2023 Budget Workshop/Tax Levy
Introduction:
The annual budget process is guided by policies, ordinances, and the Strategic Plan which have
been adopted by the City Council. As part of this process, a Council workshop was held in May.
During that workshop, a preliminary levy of 9.96% including debt was shared with Council. The
continued increase of inflation and the status of the Internal Service funds were not anticipated
in that May levy.
Discussion:
The purpose of this workshop is to review the 2023 Operating Budget and the 2023 Property
Tax Levy.
Operating Levy:
The 2023 proposed levy included in this workshop reflects an increase of 13.09% over the 2022
Adopted Levy. For your information, to change the levy by 1%, a change in the operating budget
will need to be made in the amount of approximately $184,000.
Taxes Levied
Certified 2022 Proposed 2023 % Change
General Operating Levy
General Fund $15,160,000 $17,324,980
PSCH Interfund Loan 250,000 250,000
Economic Development 125,000 125,000
Total General Operating Levy 15,535,000 17,699,980 13.93%
Total Debt Levy $2,804,000 $3,039,440 8.38%
Total Gross Levy $18,339,000 $20,739,420 13.09%
At the total proposed levy of $20,739,420, the 2023 General Fund budget is in balance.
Based on this levy the property tax rate will decrease by 1.87% from 37.15% to 35.28%. This
rate may change when preliminary taxable values are received from the County in August.
Some other considerations:
Property Values and Economic Data
•The 2022 Assessor’s Report received from Washington County this spring, indicated a
20.9% increase to taxable value (tax capacity) for residential properties. As in past
years, preliminary taxable values will not be received until mid-August. Here is a link to
the Assessor’s Report:
https://washington.minnesotaassessors.com/forms/washingtonmn/ASSESSMENT%20R
EPORT_2022-%20COMPLETE.pdf
•Average increase to residential property values is 22.2%
•Average increase to commercial/industrial property values is 5.1%
•According to the Consumer Price Index (CPI) for Minneapolis-St Paul-Bloomington, the
CPI increased 8.5% from a year ago. This up from the March 2022 number which was
an increase of 8.2%. This index is released every two months and will be released again
on August 10th.
Personnel
•Union contracts are settled through 12/31/24 at 3% COLA per year. These contracts have
been incorporated into the 2023 Budget.
•The 2023 Budget includes the following positions:
o Fire Marshal (PT to FT)
o Entry level Planner
o Public Service Worker-Streets
o Utility Billing Clerk (Funded by Utility Budgets)
o City Engineer (Revenue generating)
o Criminal Analyst (reclassification)
o Although the Public Service Worker-Parks had been included in the long-term
staffing plan discussed this spring, it has been moved to 2024 in order to decrease
the levy.
o In the addition, a Public Service Worker-Utilities has been added to address the
additional work for the temporary treatment plants, which will be funded by the 3M
Settlement.
•The 2024 Budget includes the additional following positions:
o Public Service Worker-Parks that was delayed in the 2023 budget.
o Police Officer
o Sustainability Programs Engineer
o IT Technician (Funded by Information Services Budget)
o Property Room Technician
o Deputy Fire Chief
o Public Service Worker-Utilities (Funded by Utility Budgets)
o Management Analyst-Public Works
Commodities and Contractual
• Commodities and Contractual Services have been included at a 3% increase from 2022.
Staff had held the line at 2% increase in commodities for over 3 years.
Debt
• A Debt Service Levy spreadsheet has been included that includes the existing debt levy
needs and the future debt levy needs.
• The increase in the bonded debt levy is primarily due from the 2021A Pavement
Management Bond and is based on the debt levy schedule for that bond.
• The debt levy for the proposed 2023 bonds is included in the debt levy beginning in 2024.
General Fund
The General Fund is proposed to increase by 11.23%. Personnel Costs account for 69% of the
General Fund Expenditures. Personnel costs are driven by union contracts, employer retirement
contributions for PERA, health insurance, and worker’s compensation premiums.
69%
6%
22%
2%2%
General Fund Expenditures
Personnel Commodities Contractual Capital Outlay Transfers Out
Internal Service Funds
Internal Service Funds are used to allocate shared costs within a government. The City is using
internal service funds for Insurance (health insurance, property insurance, and worker’s
compensation), Fleet services, and IT services. Two of these funds (Fleet and IT) have negative
cash balances. The allocation for these internal service funds is proposed to increase this year
in order to recover the operating costs. Some of the reasons for the increased operating costs
include the following:
• Increased Worker’s Compensation rates (there was a $216,000 increase in the
premium for 2022 coverage).
• Health insurance coverage for former employees covered under MN Statute
299A.465 is funded through the Insurance Fund. These costs have continued to
increase.
• Due to the COVID-19 pandemic, there was a greater need for technology and IT
solutions. These costs had not been allocated out to the other funds in the past
due to budget constraints. The 2023 Budget is allocating out these costs.
• Increased costs to supplies and maintenance in both the Fleet Fund and IT Fund,
due to higher inflationary cost for these items.
It is proposed to recover the operating costs for the Internal Service Funds in the next 2-3 years
budget cycles, since it would be too much of a strain on the levy to recover these costs in one
year. In addition, it is proposed to correct the negative cash in the Fleet Fund and IT Fund
through operating transfers from the General Fund when there are positive financial results in
the General Fund.
2022 General Fund Financial Results
Some Budget Additions are proposed to be funded in 2022 in order to not place a further strain
on the 2023 Property Tax Levy. As of July 15th, 85% of the budgeted license and permit revenue
has been collected. In addition, property tax collections for the 1st half of 2022 consist of a
collection rate of 52%. This collection rate is consistent with prior years.
52%
85%
0%
20%
40%
60%
80%
100%
120%
2022 YTD Revenues as a % of Budget
Cost Per Capita
During the 2021 Financial Presentation in June, KDV presented costs per capita for
governmental funds. The information is below. Since the comparisons are based on 2020 data,
it is important to compare Cottage Grove based on the 2020 data. I have included this with the
memo.
The following items are included with this memo:
• Property Tax Levy with detail of the debt levies
• City Property Tax Analysis of 4 Residential and 4 Commercial Properties based
on the 13.09% levy increase
• 2022 to 2023 Levy Change Summary
• General Fund Summary (This is a summary of all departments sorted by category
and object)
• Cost Per Capita
Action requested:
Provide feedback and direction regarding the 2023 Operating Budget and 2023 Property Tax
Levy.
CITY OF COTTAGE GROVE
PROPERTY TAX LEVY
Adopted Adopted Proposed Proposed
Fund 2021 2022 2023 2024
General Levies
100 General Fund 14,637,785$ 15,160,000$ 17,324,980$ 20,019,131$
525 Public Safety/City Hall interfund loan 250,000 250,000 250,000 250,000
285 Economic Development 125,000 125,000 125,000 125,000
Total levy subject to limit 15,012,785 15,535,000 17,699,980 20,394,131
Debt Levies
369 GO Refunding bonds 2016A 200,000 220,000 220,000 220,000
371 GO CIP Bonds 2017A (fire station)620,000 610,000 610,000 610,000
315 GO CIP Bonds 2019A (HERO)297,000 250,000 250,000 250,000
305 Equipment Certificates Ice Arena 10 yr 349,500 350,000 350,000 350,000
492 Pavement Mgmt bonds 2015 200,000 200,000 300,000 300,000
493 Pavement Mgmt bonds 2016/2017 150,000 200,000 200,000 200,000
310 GO Improvement bonds 2018A (Ravine Parkway)280,000 350,000 350,000 350,000
491 Pavement Mgmt 2013 300,000 250,000 - -
330 GO imp refunding bonds 2021B 514,440 500,000
330 Pavement Mgmt bonds 2021A 180,000 150,000 245,000 245,000
2023 Debt Issuance 224,000 861,350
Total debt levy 2,576,500 2,804,000 3,039,440 3,886,350
Total Gross levy 17,589,285 18,339,000 20,739,420 24,280,481
Change in Gross levy 3.99%4.26%13.09%17.07%
7/22/2022
year Market Value change %City tax change $
change in
City tax %
2018 248,400$ 4.63%952$ 0.21%
2019 257,200$ 3.54%947$ (5)$ -0.53%
2020 267,100$ 3.85%991$ 44$ 4.65%
2021 282,400$ 5.73%1,011$ 20$ 2.02%
2022 273,800$ -3.05%973$ (38)$ -3.76%
2023 329,600$ 20.38%1,136$ 163$ 16.76%
Three-year average 48$ 5.01%
2018 279,300$ 3.71%1,090$ 7$ 0.64%
2019 289,700$ 3.72%1,085$ (5)$ -0.46%
2020 298,300$ 2.97%1,124$ 39$ 3.59%
2021 318,100$ 6.64%1,156$ 32$ 2.85%
2022 310,300$ -2.45%1,121$ (35)$ -3.03%
2023 373,600$ 20.40%1,305$ 184$ 16.44%
Three-year average 60$ 5.42%
2018 330,400$ -0.45%1,317$ 187$ 15.47%
2019 344,200$ 4.18%1,316$ (1)$ -0.08%
2020 370,400$ 7.61%1,431$ 115$ 8.74%
2021 379,800$ 2.54%1,407$ (24)$ -1.68%
2022 382,300$ 0.66%1,424$ 17$ 1.21%
2023 463,300$ 21.19%1,650$ 226$ 15.89%
Three-year average 73$ 5.14%
2018 312,300$ 8.48%1,236$ 39$ 3.39%
2019 324,100$ 3.78%1,231$ (5)$ -0.40%
2020 332,100$ 2.47%1,268$ 37$ 3.01%
2021 331,500$ -0.18%1,211$ (57)$ -4.50%
2022 344,100$ 3.80%1,258$ 47$ 3.88%
2023 414,300$ 20.40%1,462$ 204$ 16.20%
Three-year average 65$ 5.20%
Sample Residential Properties-Property Tax Impacts (Prelminary Estimates)
year Market Value change %City tax change $
change
in City tax
%
2020 402,800$ 1,842$
2021 402,800$ 0.00%1,819$ (23)$ -1.23%
2022 458,200$ -3.05%2,062$ 243$ 13.36%
2023 458,200$ 0.00%1,959$ (103)$ -5.00%
Three-year average 39$ 2.38%
2020 8,250,000$ 41,422$
2021 8,875,000$ 7.58%44,011$ 2,589$ 6.25%
2022 9,703,300$ 9.33%47,385$ 3,373$ 7.66%
2023 9,703,300$ 0.00%45,014$ (2,370)$ -5.00%
Three-year average 1,197$ 2.97%
2020 1,511,600$ 7,435$
2021 1,511,600$ 0.00%7,341$ (94)$ -1.26%
2022 1,516,800$ 0.34%7,252$ (89)$ -1.21%
2023 1,516,800$ 0.00%6,889$ (363)$ -5.00%
Three-year average (182)$ -2.49%
2020 190,300$ 771$
2021 190,300$ 0.00%761$ (10)$ -1.30%
2022 211,400$ 11.09%853$ 92$ 12.03%
2023 246,300$ 16.51%972$ 120$ 14.06%
Three-year average 67$ 8.26%
2020 69,700$ 263$
2021 69,700$ 0.00%260$ (3)$ -1.14%
2022 51,000$ -26.83%188$ (72)$ -27.88%
2023 65,800$ 29.02%230$ 42$ 22.57%
Three-year average (11)$ -2.15%
Note-Prelminary Esitmates. Taxes will change due to Fiscal Disparities.
Sample Commercial/Industrial Properties-Property Tax Impacts (Prelm. Est)
2022 Levy to 2023 Proposed Levy
Levy
Current Levy
Changes
Levy Changes
identified for May
Workshop
2022 General Fund Operating Levy 15,160,000$
18,339,000.00$
Salary Changes for Existing Staff 658,660$ 3.59%3.59%
Police Officer Contract Changes 115,000$ 0.63%0.63%
Worker's Comp and Health Insurance Changes 145,290$ 0.79%0.31%
Fund Associate Planner position 91,100$ 0.50%0.50%
Fund FT Fire Marshal position 130,900$ 0.71%0.71%
New Public Works position-Streets 95,000$ 0.52%0.52%
New City Engineer position (No Levy Impact)161,900$ 0.88%0.88%
Engineering revenue increase (125,000)$ -0.68%-0.68%
Commodity and Contractual Increases at 3%127,110$ 0.69%0.69%
Information Technology Changes 152,605$ 0.83%0.12%
Information Technology Cyber Security 80,000$ 0.44%
Fuel Changes 70,150$ 0.38%0.38%
Fleet Management Changes 108,915$ 0.59%0.14%
Building Maint Changes 117,800$ 0.64%0.35%
Squad Changes (6 Squads in budget at $68,000 each)183,000$ 1.00%0.33%
BA Parks Seasonal Staff 16,320$ 0.09%
BA Parks Intern 8,800$ 0.05%
BA Firearms Ammunition 15,000$ 0.08%
BA Salt Price Increase 22,350$ 0.12%
BA Parks Operating Supplies 10,000$ 0.05%
BA Fire training agreement 8,000$ 0.04%
BA Emergency Fencing 7,000$ 0.04%
BA Parks Portable restrooms 10,000$ 0.05%
BA Parks Waste Costs 4,650$ 0.03%
Revenue Increases to offset Levy Increase (1,340)$ -0.01%
Decrease Transfers for Equipment (45,000)$ -0.25%
Add Utility Clerk position (no levy impact)
Add PSW-Water (no levy impact)
Add PSW-HERO (levy impact in bldg maint )
Balance Budget (3,230)$ -0.02%
2023 Proposed General Fund Operating Levy 17,324,980$ 11.81%8.47%
Public Safety/City Hall Interfund Loan 250,000$
Economic Development 125,000$
2023 Proposed General Levies 17,699,980$
2022 Debt Levy 2,804,000$
Increase in debt levy 235,440$ 1.28%1.28%
2023 Proposed Debt Levy 3,039,440$ 1.28%1.28%
Total 2023 Proposed Operating and Debt Levy 20,739,420$ 13.09%9.75%
*Assumes same permit revenue as in 2022 Budget
Items removed from 2023 Budget x
Delay start of new Parks position until 2024 90,000$ 0.49%x
BA Uniform for new parks position 620$ 0.00%x
BA Warning Siren 10,000$ 0.05%x
BA Parks Court Resurfacing 3,570$ 0.02%4371
BA Parks Plant price increase 12,450$ 0.07%4210
BA PSCH-Garage floor sealing (Fund in 2022)67,000$ 0.37%4372
BA Red Dot 30,000$ 0.16%
BA for Coating garage floors at CFS (Fund in 2022)67,260$ 0.37%
BA for Agenda Software (Fund in 2022)25,000$ 0.14%
BA for Recodification (Fund in 2022)25,000$ 0.14%
BA for Subdivision Ordinance (Fund in 2022)20,000$ 0.11%
BA for Parks Natural Resource Inventory 50,000$ 0.27%
Delay replacement of New Parks pickup until 2024 55,000$ 0.30%
Delay replacement of Police 16 Ford (Admin vehicle)45,000$ 0.25%
Delay purchase of new Police Admin vehicle 45,000$ 0.25%
545,900$ 2.98%
7/22/2022 1:36:32 PM Page 1 of 6
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2020
Total Activity
2021
Total Activity
2022
YTD Activity
Through Jul
2022
2022
2023
2023
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
2024
2024 FALL 2022
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
Category: 3010 - PROPERTY TAXES
3011 - CURRENT PROP TAX 14.28%15.55%17,324,980.0015,160,000.00 2,164,980.00 20,019,131.00 2,694,151.007,880,386.2414,603,771.2014,123,459.83
3012 - DEL PROP TAXES 0.00%0.00%0.000.00 0.00 0.00 0.0048,204.0424,218.9950,909.25
3013 - NON LEVY PROPERTY TAX 0.00%0.00%60,000.0060,000.00 0.00 60,000.00 0.0031,234.1663,282.4162,534.87
3016 - EXCESS TIF REVENUE 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
Total Category: 3010 - PROPERTY TAXES:14.22%15.50%17,384,980.0015,220,000.00 2,164,980.00 20,079,131.00 2,694,151.007,959,824.4414,691,272.6014,236,903.95
Category: 3030 - SPECIAL ASSESSMENTS
3030 - S.A. - CURRENT 0.00%0.00%3,000.003,000.00 0.00 3,000.00 0.00942.753,200.164,270.12
3031 - S.A. - DELINQ 0.00%0.00%0.000.00 0.00 0.00 0.000.00602.10120.72
3041 - S.A. - NEW ROLL 0.00%0.00%0.000.00 0.00 0.00 0.000.00364.230.00
3044 - MISC PEN & INT 0.00%0.00%0.000.00 0.00 0.00 0.005.0052.9021.44
Total Category: 3030 - SPECIAL ASSESSMENTS:0.00%0.00%3,000.003,000.00 0.00 3,000.00 0.00947.754,219.394,412.28
Category: 3110 - LICENSES AND PERMITS
3110 - CONTRACT LICENSE 56.25%0.00%25,000.0016,000.00 9,000.00 25,000.00 0.0020,815.0036,581.5017,893.50
3112 - SOLID WASTE LIC 13.59%0.00%5,850.005,150.00 700.00 5,850.00 0.005,850.000.006,550.00
3113 - CIGARETTE LIC -2.44%0.00%4,000.004,100.00 -100.00 4,000.00 0.005,000.00375.004,000.00
3114 - BEER LICENSE 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
3115 - LIQUOR LICENSE 0.00%0.00%52,000.0052,000.00 0.00 52,000.00 0.0047,250.002,200.0039,101.77
3117 - ALARM LICENSE -80.00%0.00%1,000.005,000.00 -4,000.00 1,000.00 0.00300.00870.001,900.00
3119 - GAMBLING ENFORCE 0.00%0.00%1,000.001,000.00 0.00 1,000.00 0.00300.00700.00500.00
3125 - LAWN CARE LIC -16.67%0.00%2,500.003,000.00 -500.00 2,500.00 0.003,637.501,275.003,150.00
3127 - PEDDLER TEMP -60.00%0.00%100.00250.00 -150.00 100.00 0.00100.00100.00100.00
3128 - SAUNA/MASSAGE PARLOR BUSINESS -100.00%0.00%0.00200.00 -200.00 0.00 0.000.000.000.00
3129 - MISCELLANEOUS LICENSE 0.00%0.00%200.00200.00 0.00 200.00 0.001,700.00500.000.00
3130 - MASSAGE THERAPY -50.00%0.00%500.001,000.00 -500.00 500.00 0.00800.00362.501,075.00
3138 - ENGINEERING PERMITS 0.00%0.00%30,000.0030,000.00 0.00 30,000.00 0.0019,170.6010,545.834,225.00
3139 - ELECTRICAL PERMITS 0.00%0.00%150,000.00150,000.00 0.00 150,000.00 0.00126,398.50201,169.25178,325.18
3140 - BUILDING PERMIT 0.00%0.00%1,250,000.001,250,000.00 0.00 1,250,000.00 0.001,202,504.121,930,751.851,245,315.28
3141 - HTG/REFR PERMIT 0.00%0.00%125,000.00125,000.00 0.00 125,000.00 0.00107,256.84178,046.40124,296.62
3142 - PLBG PERMIT 0.00%0.00%250,000.00250,000.00 0.00 250,000.00 0.0097,984.1283,812.52253,987.12
3143 - REINSPECTION FEE 0.00%0.00%1,000.001,000.00 0.00 1,000.00 0.003,550.0050.0051.00
Budget Comparison Report
7/22/2022 1:36:32 PM Page 2 of 6
Objec…
2020
Total Activity
2021
Total Activity
2022
YTD Activity
Through Jul
2022
2022
2023
2023
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
2024
2024 FALL 2022
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
3144 - ANNL PLANT INSP 3.85%0.00%13,500.0013,000.00 500.00 13,500.00 0.0032,261.420.0013,804.35
3145 - BUILDING PLAN REVIEW 0.00%0.00%475,000.00475,000.00 0.00 475,000.00 0.00445,652.97645,558.66474,891.67
3146 - RENTAL LICENSE 62.50%0.00%65,000.0040,000.00 25,000.00 65,000.00 0.0034,140.0065,040.0071,412.50
3147 - BUILDING PERMITS DENMARK TOWNSHIP -100.00%0.00%0.0040,000.00 -40,000.00 0.00 0.00-26,811.94450.000.00
3150 - ANIMAL LICENSE -50.00%0.00%10,000.0020,000.00 -10,000.00 10,000.00 0.009,056.2510,558.0019,060.00
3159 - MISC NON-BUS LIC 23.19%0.00%21,250.0017,250.00 4,000.00 21,250.00 0.004,939.6512,792.0821,292.60
Total Category: 3110 - LICENSES AND PERMITS:-0.65%0.00%2,482,900.002,499,150.00 -16,250.00 2,482,900.00 0.002,141,855.033,181,738.592,480,931.59
Category: 3310 - INTERGOVERNMENTAL
3310 - FEDERAL GRANTS -4.05%-100.00%73,400.0076,500.00 -3,100.00 0.00 -73,400.008,103.74110,523.0065,625.73
3321 - MVHC 0.00%0.00%0.000.00 0.00 0.00 0.000.009,085.334,943.42
3322 - LGA 0.00%0.00%0.000.00 0.00 0.00 0.000.000.0087,494.00
3324 - STATE GRANTS 0.00%0.00%0.000.00 0.00 0.00 0.0016,500.74310.4390,190.40
3325 - MN STREET MAINT 2.27%0.00%45,000.0044,000.00 1,000.00 45,000.00 0.0049,470.0048,285.0042,390.00
3328 - MN POLICE AID -3.80%0.00%380,000.00395,000.00 -15,000.00 380,000.00 0.000.00379,193.48385,129.78
3329 - MN FIRE AID 3.00%0.00%206,000.00200,000.00 6,000.00 206,000.00 0.000.00233,523.630.00
3339 - OTHER MN AID 109.17%0.60%50,200.0024,000.00 26,200.00 50,500.00 300.000.0074,654.5657,526.92
3349 - COUNTY AID 3.33%0.00%15,500.0015,000.00 500.00 15,500.00 0.0012,584.3943,530.8632,087.07
Total Category: 3310 - INTERGOVERNMENTAL:2.07%-9.49%770,100.00754,500.00 15,600.00 697,000.00 -73,100.0086,658.87899,106.29765,387.32
Category: 3400 - CHARGES FOR SERVICES
3454 - CLOTHING-NONTAX 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
3510 - MAPS/DOC SALES 0.00%0.00%100.00100.00 0.00 100.00 0.0065.000.00251.12
3511 - ASSESS SEARCH 0.00%0.00%100.00100.00 0.00 100.00 0.000.00100.00220.00
3514 - PLANNING FEE -50.00%0.00%20,000.0040,000.00 -20,000.00 20,000.00 0.0023,500.0021,994.0015,227.87
3518 - ENGINEERING CHG-PRIVATE CONSTRUCTION 0.00%0.00%250,000.00250,000.00 0.00 250,000.00 0.00651,012.14475,259.87306,162.49
3519 - OTHER CHARGE SVS -83.48%0.00%19,000.00115,000.00 -96,000.00 19,000.00 0.0025,328.49274,374.83216,778.39
3522 - LICENSE INVEST 0.00%0.00%1,000.001,000.00 0.00 1,000.00 0.000.00100.00450.00
3523 - D.A.R.E. REIMB 10.00%5.05%99,000.0090,000.00 9,000.00 104,000.00 5,000.0098,879.78166,663.33122,195.81
3524 - ENGINEERING CHARGE - PUBLIC PROJECTS 31.25%-14.10%525,000.00400,000.00 125,000.00 451,000.00 -74,000.000.00298,732.26569,105.00
3530 - TOWING & REIMBURSEMENT 1.92%3.02%5,300.005,200.00 100.00 5,460.00 160.002,615.005,375.003,897.00
3532 - FALSE ALARM FEES -33.33%0.00%5,000.007,500.00 -2,500.00 5,000.00 0.000.000.00-75.00
3533 - LOCK OUT FEE 2.00%2.94%5,100.005,000.00 100.00 5,250.00 150.002,958.744,199.993,585.39
3537 - OUT POLICE EMPL 0.00%0.00%20,000.0020,000.00 0.00 20,000.00 0.003,700.00363,562.1410,237.50
3539 - MISC PUB SAFETY 1.00%1.49%20,200.0020,000.00 200.00 20,500.00 300.0013,944.4844,820.8313,130.41
3547 - ST OPEN PERMIT 0.00%0.00%7,500.007,500.00 0.00 7,500.00 0.006,565.006,760.006,110.00
3548 - RIGHT OF WAY PERMITS 50.00%0.00%45,000.0030,000.00 15,000.00 45,000.00 0.0027,986.5553,905.1546,129.00
3549 - MISC PUBLIC WORK -33.33%0.00%20,000.0030,000.00 -10,000.00 20,000.00 0.00374.0016,084.2711,966.45
3561 - ADMISSIONS 200.00%6.67%15,000.005,000.00 10,000.00 16,000.00 1,000.0016,321.7313,417.46198.24
3563 - SUPERVISED PLAYGROUNDS 8.00%25.93%135,000.00125,000.00 10,000.00 170,000.00 35,000.0061,887.00113,416.800.00
3567 - EDUCATIONAL LESSONS -82.43%15.38%6,500.0037,000.00 -30,500.00 7,500.00 1,000.007,034.004,600.005,980.00
Budget Comparison Report
7/22/2022 1:36:32 PM Page 3 of 6
Objec…
2020
Total Activity
2021
Total Activity
2022
YTD Activity
Through Jul
2022
2022
2023
2023
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
2024
2024 FALL 2022
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
3568 - FEE FOR SERVICE 300.00%0.00%2,000.00500.00 1,500.00 2,000.00 0.003,010.001,401.572,443.14
3569 - LEAGUE FEES 6.06%2.86%7,000.006,600.00 400.00 7,200.00 200.004,121.136,185.453,511.97
3571 - CONCESSION SALES 0.00%0.00%500.00500.00 0.00 500.00 0.00-690.763,769.370.00
3575 - SPECIAL EVENTS 108.33%10.00%15,000.007,200.00 7,800.00 16,500.00 1,500.005,835.004,044.362,993.25
3580 - FACILITY USE 0.00%4.55%44,000.0044,000.00 0.00 46,000.00 2,000.0031,816.5516,557.5414,215.21
Total Category: 3400 - CHARGES FOR SERVICES:1.61%-2.18%1,267,300.001,247,200.00 20,100.00 1,239,610.00 -27,690.00986,263.831,895,324.221,354,713.24
Category: 3610 - FINES AND PENALTIES
3610 - COURT FINES 0.00%0.00%150,000.00150,000.00 0.00 150,000.00 0.0081,785.55148,725.71118,092.41
3612 - NOT FOUND 0.00%0.00%0.000.00 0.00 0.00 0.000.000.001,000.00
Total Category: 3610 - FINES AND PENALTIES:0.00%0.00%150,000.00150,000.00 0.00 150,000.00 0.0081,785.55148,725.71119,092.41
Category: 3809 - INVESTMENT INTEREST
3810 - INVEST INTEREST 25.00%0.00%125,000.00100,000.00 25,000.00 125,000.00 0.00-366,356.06-63,605.39148,174.76
Total Category: 3809 - INVESTMENT INTEREST:25.00%0.00%125,000.00100,000.00 25,000.00 125,000.00 0.00-366,356.06-63,605.39148,174.76
Category: 3812 - MISCELLANEOUS
3812 - DONATE & CONTRI 0.00%0.00%0.000.00 0.00 0.00 0.0032,500.0061,554.0030,745.00
3813 - SALE OF GOODS -70.00%0.00%6,000.0020,000.00 -14,000.00 6,000.00 0.001,514.6225,732.4018,816.26
3814 - RENTAL INCOME 0.00%10.00%15,000.0015,000.00 0.00 16,500.00 1,500.00207.4529,409.6111,270.92
3816 - REFUND & REIMBRS 0.00%0.00%25,000.0025,000.00 0.00 25,000.00 0.0032,183.5767,536.68116,286.16
3829 - MISC - OTHER 0.00%0.00%7,000.000.00 7,000.00 7,000.00 0.00700.0026,112.156,662.38
Total Category: 3812 - MISCELLANEOUS:-11.67%2.83%53,000.0060,000.00 -7,000.00 54,500.00 1,500.0067,105.64210,344.84183,780.72
Category: 3999 - TRANSFERS IN
3899 - TRANSFER IN 19.34%-11.16%687,390.00576,000.00 111,390.00 610,700.00 -76,690.00335,550.80616,890.08563,050.08
Total Category: 3999 - TRANSFERS IN:19.34%-11.16%687,390.00576,000.00 111,390.00 610,700.00 -76,690.00335,550.80616,890.08563,050.08
Total Revenue:22,923,670.0011,293,635.85 20,609,850.00 2,313,820.00 11.23%25,441,841.00 2,518,171.00 10.99%21,584,016.3319,856,446.35
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 11.49%9.30%10,684,300.009,583,390.00 1,100,910.00 11,677,800.00 993,500.005,018,689.049,329,033.057,707,645.89
4110 - OVERTIME F. T.1.79%4.50%402,100.00395,040.00 7,060.00 420,200.00 18,100.00250,619.38651,968.47443,605.64
4115 - REGULAR-P/T REG STATUS -8.66%4.54%163,100.00178,565.00 -15,465.00 170,500.00 7,400.0039,752.5582,397.1788,057.36
4116 - O/T -P/T REG. STATUS 0.00%0.00%0.000.00 0.00 0.00 0.00121.38507.60798.54
4120 - SAL-P.T./TEMP 3.25%8.66%787,100.00762,290.00 24,810.00 855,290.00 68,190.00412,505.64826,827.86634,131.56
4121 - O.T. - P.T./TEMP 0.00%0.00%0.000.00 0.00 0.00 0.008,683.4719,523.9913,536.86
4141 - PERA 4.08%8.72%1,334,700.001,282,385.00 52,315.00 1,451,100.00 116,400.00630,935.511,253,173.601,026,234.59
4142 - FICA 12.55%9.06%574,430.00510,380.00 64,050.00 626,465.00 52,035.00254,421.09470,908.87418,239.31
4144 - HEALTH INSURANCE 6.87%25.44%1,142,260.001,068,810.00 73,450.00 1,432,900.00 290,640.00623,472.42999,139.42966,171.86
4147 - UNEMPLOYMENT 0.00%0.00%0.000.00 0.00 0.00 0.0011,223.080.00654.00
4148 - WORKERS COMP 25.84%7.48%689,970.00548,270.00 141,700.00 741,570.00 51,600.00319,823.96371,880.12377,060.20
Budget Comparison Report
7/22/2022 1:36:32 PM Page 4 of 6
Objec…
2020
Total Activity
2021
Total Activity
2022
YTD Activity
Through Jul
2022
2022
2023
2023
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
2024
2024 FALL 2022
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Total Category: 4100 - PERSONAL SERVICES:10.11%10.13%15,777,960.0014,329,130.00 1,448,830.00 17,375,825.00 1,597,865.007,570,247.5214,005,360.1511,676,135.81
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 3.84%1.85%21,080.0020,300.00 780.00 21,470.00 390.005,684.2314,159.0916,771.93
4209 - OP SUPPLIES-CLEN 2.78%2.70%1,850.001,800.00 50.00 1,900.00 50.0013.9249.322,390.77
4210 - OP SUPPLY-OTHER 11.32%7.23%510,720.00458,800.00 51,920.00 547,630.00 36,910.00338,814.17416,934.01437,379.21
4211 - MOTOR FUELS 28.43%4.01%316,900.00246,750.00 70,150.00 329,600.00 12,700.00124,248.15247,228.89207,623.52
4212 - LUB/ADD 2.50%0.00%410.00400.00 10.00 410.00 0.000.00437.22138.44
4216 - FERTILIZER/CHEM 3.04%2.95%56,880.0055,200.00 1,680.00 58,560.00 1,680.0044,426.9242,291.9132,292.77
4217 - CLOTHING/UNIFORM 3.91%2.98%146,099.00140,600.00 5,499.00 150,460.00 4,361.0077,494.3296,733.44120,643.66
4231 - SMALL TOOLS 2.31%4.23%6,855.006,700.00 155.00 7,145.00 290.001,771.105,496.785,694.05
4270 - OP SUP-VEH/EQ 10.49%3.48%14,805.0013,400.00 1,405.00 15,320.00 515.001,969.084,795.7116,603.71
4271 - OP SUP-OTHER IMP 1.20%4.12%221,830.00219,200.00 2,630.00 230,970.00 9,140.0010,502.54198,727.76186,915.67
4272 - OP SUP-BUILDINGS 12.02%2.41%23,860.0021,300.00 2,560.00 24,435.00 575.009,154.1219,189.5220,788.98
4280 - CAPITAL OUTLAY <$5,000 3.14%546.58%40,020.0038,800.00 1,220.00 258,760.00 218,740.0039,155.1335,305.2871,454.91
Total Category: 4200 - COMMODITIES:11.29%20.96%1,361,309.001,223,250.00 138,059.00 1,646,660.00 285,351.00653,233.681,081,348.931,118,697.62
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 9.46%14.18%542,870.00495,975.00 46,895.00 619,828.00 76,958.00474,741.51457,481.11427,578.50
4301 - ENGINEERING SVS 2.86%18.09%52,150.0050,700.00 1,450.00 61,585.00 9,435.0069,066.3385,698.35104,816.64
4302 - LEGAL SERVICE 3.03%2.98%275,600.00267,500.00 8,100.00 283,800.00 8,200.00169,344.50260,195.26226,914.66
4305 - FEES FOR SERVICE 7.12%2.68%339,021.00316,490.00 22,531.00 348,097.00 9,076.0099,209.27276,500.52265,293.35
4309 - CREDIT CARD FEES 3.05%3.04%91,300.0088,600.00 2,700.00 94,072.00 2,772.00105,092.85195,191.9550,014.88
4310 - COMMUNICATION 4.08%2.58%142,660.00137,070.00 5,590.00 146,341.00 3,681.0074,900.78146,858.46129,597.23
4311 - POSTAGE 141.04%2.16%48,690.0020,200.00 28,490.00 49,740.00 1,050.0011,468.9411,828.2117,308.77
4321 - DATA PROCESSING 39.78%6.01%817,300.00584,695.00 232,605.00 866,400.00 49,100.00435,843.81661,148.66525,438.56
4340 - PRINTING -42.66%5.00%50,230.0087,600.00 -37,370.00 52,740.00 2,510.0044,312.9381,307.9044,696.10
4341 - ADVER/PUBLISH -0.07%5.03%6,695.006,700.00 -5.00 7,032.00 337.001,041.993,596.362,464.60
4350 - INSURANCE CHARGE 9.00%2.93%201,500.00184,870.00 16,630.00 207,400.00 5,900.00107,840.67178,089.72173,830.20
4360 - UTILITIES 8.21%2.55%247,910.00229,100.00 18,810.00 254,220.00 6,310.00152,636.29260,049.92210,582.01
4370 - MAINT-REPAIR/EQ -4.71%2.98%141,890.00148,900.00 -7,010.00 146,115.00 4,225.0048,496.74109,108.2976,625.51
4371 - MAINT-REPAIR/OTH 2.86%15.49%29,830.0029,000.00 830.00 34,450.00 4,620.0027,890.6891,731.9512,988.39
4372 - MAINT-REPAIR/BLD 64.62%71.02%300,100.00182,300.00 117,800.00 513,230.00 213,130.00187,209.97231,581.96168,720.63
4375 - CHARGE-FLEET MNT 15.20%3.00%825,300.00716,385.00 108,915.00 850,050.00 24,750.00323,223.35705,928.91808,779.01
4380 - RENTAL/LEASE 11.79%2.77%128,110.00114,600.00 13,510.00 131,655.00 3,545.0053,285.4994,421.1375,720.97
4401 - DUES & SUBS 5.38%3.23%57,655.0054,710.00 2,945.00 59,517.00 1,862.0021,389.9548,137.0550,143.56
4403 - TRAVEL/TRAIN/CON 8.76%2.23%180,615.00166,075.00 14,540.00 184,644.00 4,029.0070,679.41131,803.9282,535.41
4405 - CLEAN/WASTE REMV -8.01%2.85%119,490.00129,900.00 -10,410.00 122,900.00 3,410.0081,074.99144,958.12108,580.10
4434 - SPECIAL EVENTS 12.86%0.36%73,925.0065,500.00 8,425.00 74,190.00 265.0055,018.1653,191.2728,819.40
4435 - LEAGUE PROGRAMS 2.86%2.78%3,600.003,500.00 100.00 3,700.00 100.00677.893,587.482,665.93
4436 - CONCESSION RESAL 0.00%0.00%500.00500.00 0.00 500.00 0.001,891.481,960.500.00
Budget Comparison Report
7/22/2022 1:36:32 PM Page 5 of 6
Objec…
2020
Total Activity
2021
Total Activity
2022
YTD Activity
Through Jul
2022
2022
2023
2023
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
2024
2024 FALL 2022
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4449 - OTHER CONTRACT 2.82%3.03%344,460.00335,000.00 9,460.00 354,910.00 10,450.00122,191.97369,449.87136,451.64
Total Category: 4300 - CONTRACTUAL SERVICES:13.71%8.88%5,021,401.004,415,870.00 605,531.00 5,467,116.00 445,715.002,738,529.954,603,806.873,730,566.05
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 68.87%10.84%408,000.00241,600.00 166,400.00 452,240.00 44,240.0069,036.43193,386.27170,628.79
4540 - OTHER CAP OUTLAY 0.00%0.00%0.000.00 0.00 0.00 0.000.0036,400.240.00
Total Category: 4500 - CAPITAL OUTLAY:68.87%10.84%408,000.00241,600.00 166,400.00 452,240.00 44,240.0069,036.43229,786.51170,628.79
Category: 4999 - TRANSFERS OUT
4700 - TRANSFERS OUT -11.25%40.85%355,000.00400,000.00 -45,000.00 500,000.00 145,000.00233,333.35833,211.002,574,496.00
Total Category: 4999 - TRANSFERS OUT:-11.25%40.85%355,000.00400,000.00 -45,000.00 500,000.00 145,000.00233,333.35833,211.002,574,496.00
Total Expense:22,923,670.0011,264,380.93 20,609,850.00 2,313,820.00 11.23%25,441,841.00 2,518,171.00 10.99%20,753,513.4619,270,524.27
Total Fund: 100 - GENERAL FUND:0.0029,254.92 0.00 0.00 0.00%0.00 0.00 0.00%830,502.87585,922.08
Report Total:0.00%0.00%0.0029,254.92 0.00 0.00 0.00 0.00830,502.87585,922.08
Budget Comparison Report
7/22/2022 1:36:32 PM Page 6 of 6
Fund Summary
Fund
2020
Total Activity
2021
Total Activity
2022
YTD Activity
Through Jul
2022
2022
2023
2023
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
2024
2024 FALL 2022
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
100 - GENERAL FUND 0.0029,254.92 0.00 0.00 0.00%0.00 0.00 0.00%830,502.87585,922.08
Report Total:0.00%0.00%0.0029,254.92 0.00 0.00 0.00 0.00830,502.87585,922.08
Governmental Funds Revenue Per Capita Comparison
Year 2019 2020 2021**
Population 2,500-10,000 10,000-20,000 20,000-100,000 38,175 37,795 37,795
Property Taxes 540$ 517$ 537$ 409$ 438$ 463$
Tax Increments 34 33 44 28 34 38
Franchise Fees & Other Taxes 49 61 45 16 15 17
Special Assessments 54 39 54 112 157 223
Licenses & Permits 36 39 46 60 64 84
Intergovernmental Revenues 474 367 273 425 528 282
Charges for Services 112 89 90 214 254 407
Other 83 69 69 65 49 26
Total Revenue 1,382$ 1,214$ 1,158$ 1,329$ 1,539$ 1,540$
Governmental Funds Expenditure Per Capita Comparison
Year 2019 2020 2021**
Population 2,500-10,000 10,000-20,000 20,000-100,000 38,175 37,795 37,795
Current
General Government 176$ 140$ 118$ 65$ 84$ 128$
Public Safety 315 288 320 224 278 271
Public Works 147 122 112 125 174 183
Culture & Recreation 100 112 95 132 119 158
Other 96 108 104 49 38 22
Total Current 834$ 770$ 749$ 595$ 693$ 762$
Capital Outlay &
Construction 585$ 428$ 331$ 911$ 729$ 407$
Debt Service
Principal 172$ 149$ 91$ 97$ 63$ 100$
Interest & Fiscal 45 42 33 30 33 32
Total Debt Service 217$ 191$ 124$ 127$ 96$ 132$
December 31, 2020
State-Wide*
December 31, 2020
City of Cottage Grove
State-Wide*City of Cottage Grove