2014.06.17 Work Session Packet (2nd)4141 Douglas Drive North • Crystal, Minnesota 55422-1696
Tel: (763) 531-1000 • Fax: (763) 531-1188 • www.crystalmn.gov
AL
Posted: June 13, 2014
CRYSTAL CITY COUNCIL
SECOND WORK SESSION AGENDA
Tuesday, June 17, 2014
To immediately follow the Regular City Council Meeting
Conference Room A
Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City
Charter, the second work session of the Crystal City Council was held at p.m. on
Tuesday, June 17, 2014 in Conference Room A located at 4141 Douglas Drive, Crystal,
Minnesota.
I. Attendance
Council members Staff
_..0
Norris
Budziszewski Therres
Deshler Larson
Hoffmann Revering
Libby Norton
Peak Serres
Selton
II. Agenda
The purpose of the work session is to discuss the following agenda items:
• West Metro Fire -Rescue District (WMFRD) update
• WMFRD Major Apparatus Fund and capital needs
• Preview of 2015 WMFRD budget
• Recording work sessions for public review
• Commission liaisons reports/updates*
* Denotes no supporting information included in the packet.
III. Adjournment
The work session adjourned at p.m.
Auxiliary aids are available upon request to individuals with disabilities by calling the City Clerk at (763)
531-1145 at least 96 hours in advance. TTY users may call Minnesota Relay at 711 or 1-800-627-3529.
Memorandum
CITY of
CRYSTAL
DATE: June 11, 2014
TO: Mayor and City Council
FROM: Anne Norris, City Managerc
j;_k_
SUBJECT: WMFD — Quarterly Update, 2015 Budget Preview and Continued
Discussion of Funding Major Apparatus
At the June 17 work session, West Metro Fire -Rescue District (WMFD) Chief Larson will
be present to provide:
- A quarterly update on WMFD activities;
- A preview of the 2015 WMFD budget; and
- Continue discussion regarding funding WMFD major apparatus.
2015 WMFD Budqet
The Joint Powers Agreement for the West Metro Fire District requires the West Metro
Board to approve the budget by June and forward it to both city councils for their
consideration. The Board approved the 2015 West Metro budget at its April 16 meeting.
Both the Crystal and New Hope city councils need to approve the West Metro budget by
July 31.
The total proposed West Metro budget (general fund and capital) for 2015 is
$1,974,000.00, an increase of $10,805.00 from the 2013 budget. This is less than a 1%
increase. The general fund budget has been adjusted to reflect the reorganization of
staff implemented by Chief Larson over the last year and the removal of the pension
from the general fund budget into a special revenue fund. The capital fund contribution
remains at $170,000 and the capital plan has been updated to anticipate the District's
capital needs in the coming years.
The capital budget is actually increasing by more than the $30,000.00 the cities'
contributions increase. The balance of the increase will be covered by the capital fund
balance.
According to the District funding formula, Crystal's share of the 2015 budget is
$972,159.47, an increase of $3,945.18 (.04%), over Crystal's share in 2014.
Attached are the March 26, 2014, memo from Chief Larson regarding the WMFD 2014
Operating Budget, the 2015 operating budget, the 2015 cost sharing formula worksheet
and the capital plan for 2012 — 2025.
Funding Major Apparatus
In May the Council discussed funding major apparatus for WMFD. During that
discussion, the Council requested additional information regarding the major apparatus
needs for WMFD into the future. Chief Larson will have that information at the work
session.
Currently, WMFD has separate funds for general operations, pension, capital
equipment, and major apparatus. The general operations fund is the District's annual
operations budget. The Capital Equipment fund was established to fund equipment and
10 staff vehicles purchases. The Major Apparatus fund was established to fund the
purchase/replacement of 4 engines, 1 aerial truck and 4 rescue vehicles.
The District has a fund balance policy (attached) which has been revised over the
years. The current fund balance policy provides that the District will strive to maintain a
general fund balance equal to 10% of the annual general fund budget. The fund
balance policy has been revised to reduce the amount needed for the general fund
balance as both cities are invoiced and pay their contributions on a monthly basis, so
there is sufficient cash flow for most District expenses.
The Major Apparatus fund was established to fund future replacement of major vehicles
(engines, aerial and rescues). However, during a work session of the District Board and
both city councils some years ago, it was agreed both cities would fund their respective
portions of the costs of replacement of major equipment rather than having the District
save for these purchases.
Over the last 18 months, Chief Larson has worked on a stable capital equipment plan
over the next 11 years so that the cities' contributions are predictable with modest,
planned increases and equipment is replaced or purchased on a scheduled basis.
In the last 12 months, 1 of the 4 rescue vehicles has been replaced with a smaller, less
expensive vehicle, utilizing funds in the Major Apparatus Fund. The cost of this vehicle
was approximately $90,000. An additional 2 rescues will be purchased late in 2014 at
an estimated cost of $190,000. After these purchases, there will be a balance of
approximately $100,000 in the District's major apparatus fund.
The WMFD Board requested both city councils review funding for major apparatus
(whether each city will continue to plan for its share of the costs or whether the District
should be saving for long-term major apparatus purchases.) Both city councils will be
discussing this in June and then together with the District Board at the August work
session/joint meeting.
Attached are the current WMFD Fund Balance Policy and the memo from Matt Mayer
with Proposed Policy Revisions.
MEMORANDUM
To: Anne Norris and Kirk McDonald
From: Sarah Larson, Fire Chief
Date: March 26, 2014
Subject: 2015 Draft General Operating Budget Line Item Explanatory Information for
Reductions and Increases from 2014
New Accounting Codes
2015 Draft Budgets
Proposed West Metro Fire -Rescue District 2015:
General Operating Budget - $1,604,000
Special Revenue Pension Fund - $200,000
Capital Fund Contribution - $170,000
Total $1,974,000
2014 Approved Budget with Reorganization
Approved West Metro Fire -Rescue District 2014:
General Operating Budget - $1,543,195
Special Revenue Pension Fund - $250,000
2014 approved general operating budget prior to reorganization is the total of the above general operating budget
and special revenue numbers or $1,793,195.
Capital Fund Contribution - $170,000
Total $1,963,195
This is a 2015 contribution increase of $10,805 or 0.5% increase over 2014 for all budgets.
The Board approved budget has also been updated to reflect the new accounting codes approved at the November 14,
2012 Board Meeting. The items in red identify the approved accounting code changes. The Board approved
reorganization of the 2014 Budget at their November 13, 2013 meeting.
Line Item Explanatory Information for Reductions and Increases
Personnel
61500 Regular Salaries $510,000—This line has increased by $30,000 from 2014. This includes all full-time positions
and consideration of step increases and 2% COLA that at least one City bargaining group has settled for 2% in 2014.
62000 Part -Time Salaries $320,000 —This line item has increased by $7,380. This includes all paid on-call positions and
consideration of a 2% COLA that at least one City bargaining group has settled for 2% in 2014.
62XXX Part -Time Inspector Salaries $63,000 —This line item is new with the reorganization and has increased by $2,700
this includes the 3 part-time inspectors and consideration of step increases and 2% COLA that at least one City
bargaining group has settled for 2% in 2014.
62200 PERA $87,000—This line item has increased by $11,400. This increase is due to an employer contribution increase
to 16.2% for Police and Fire PERA in 2015 and all full-time staff are now in Police and Fire PERA. These full-time
employees no longer earn relief association pension.
63000 Pension $200,000 — Removed from the general operating budget in 2014 and put into special revenue pension
fund. The contribution to this fund decreased by $50,000 due to an increase in state aid and our total potential liability
decreasing..
65500 Uniforms $10,000 — This line item has increased by $2000. We will hire 6-10 new firefighters in 2015.
Insurance
63800 Health Insurance $75,000 - This line item has been increased by $4,000 to account for the estimated 10%
increase in premiums and an additional employees using opting in for health insurance. Open enrollment for 2015 is in
November 2014.
63900 Insurance LTD $5,000 — $ 800 increase due to age and rate increase for six full-time staff for 2015.
64000 Life Insurance $550 - $75 increase six full-time staff for 2015.
Supplies
70500 Office Supplies $2,500 - $200 increase based on increased number of part-time staff and historical usage.
75500 Tools and Equipment - $4,150 - $1,150 increase based on historical data and input from logistics.
77000 Turn Out Gear $15,000 - $10,000 decrease based on terminating the Lion Total Care Program for our gear.
Service
80200 Consultant $6,000 - $2,000 decrease based on completion of reorganization.
80800 Medical Exams $8,000 - $2,000 decrease based on hiring 2-3 firefighters for the 2016 recruit class.
Communication and Delivery
81200 Telephone $22,000 - $3,000 decrease based on removing phones and air cards from service.
81600 Radio Units $23,000 - $2,000 decrease based removing mobile data computers (MDC) from service.
Utilities
83400 Water/Sewer $8,500 - $500 decrease based on 2013 preliminary year end financials.
83600 Gas $20,000 - $5,000 increase based on 2013 preliminary year end financials and historical data.
Contract Maintenance
84200 Building Repairs $10,000 - $900 increase based on the 2013 preliminary year end financials.
84400 Equipment Repairs $22,000 - $1500 increase based on the 2013 preliminary year end financials and input from
logistics.
84600 Vehicle Repairs $52,000 - $4,000 increase based on the annual maintenance costs of the engines.
84800 Information Technology $35,000 - $2,000 increase based on 2013 preliminary year end financials.
Rent
85400 Office Equipment Rent $7,000 - $1,000 decrease based on 2013 preliminary year end financials.
Dues, Subscriptions, & Training
86200 Dues and Subscriptions $2,000 - $600 increase based on the 2013 preliminary year end financials.
86600 Books $1,500 - $1,500 increase based on the 2013 preliminary year end financials.
86900 Licenses & Permits $0 - $5,000 decrease reoccurring cost every 3 years for Firefighter Licensure.
Miscellaneous
None
Note: Amounts Exclude $2.5 million in revenue and expenditure capital activity
4/42014
West Metro Fire -Rescue District
Draft 2015
General
Operating Budget, w/Pension, Capital &Special Revenue Funds
2010
2011
2012
2013
2013
2014
2014
2016
Actual
Actual
Actual
Approved
December
Approved
Reorganiration
DRAFT
Amount
Amount
Amount
Budget
Financials
Budget
'nue
1
50100 - City Contribution Operating
-
-
250,000
200,000
City Contribution Pension
City Contribution Capital
-
163,991
-
163,991
-
144,577
139,600
170,000
170,000
170,000
Special Revenue fund Revenue
23,749
19,579
66,096
-
-
-
-
50110 -County Grants - General
24,461
34,675
45,904
13,020
19,700
-
-
-
51000 - Misc Income
1,960
-
17,726
7,000
5,891 _
-
-
-
Total Revenue
2,012,777
1,833,271
2,046,313
1,927,300
1,793,314
1,963,195
1,963,195
1,974,000
Expenditures
Personnel
61500- Regular Salaries
421,208
448,271
461,391
468,700
411,545
475,000
480,000
510,000
61501 - Severance
52,893
62000 - Part - Time Salaries
339,528
337,204
335,019
353,500
367,399
360,570
312,620
320,000
62XXX - Part Time Inspectors
60,200
63,000
62200-PERA
54,019
60,851
62,074
62,600
51,208
70,000
75,600
87,000
62800 -Social Security & Medicare
35,831
35,816
35,596
37,350
39,096
37,350
35,000
37,000
63000 -Fire Pension
253,627
287,270
241,916
280,500
194,022
280,500
63200 - Flex Spending
(28)
65500 - Uniforms
5,981
5,541
6,467
6,000
5,958
8,000
8,000
10,000
Insurance
63500 - Health Savings Account - HSA
63600 - Dental Insurance
186
63800- Health Insurance
45,174
58,866
46,074
53,500
43,047
59,000
71,000
75,000
63900 - Lord Term Disability
3,222
3,222
4,000
2,275
4,200
4,200
5,000
64000 -Life Insurance
(556)
344
458
400
(320)
475
475
550
64500 - Workers Comp Insurance
46,167
46,178
40,968
48,500
47,351
55,000
55,000
55,000
65000 - Unemployment Insurance
-
Supplies
-
70500 -Office Supplies
2,455
2,199
2,207
2,300
1,855
2,300
2,300
2,500
72500 -Leaning
2,620
3,128
2,274
3,100
2,549
3,000
3,000
3,000
74000 - Misc Operating
10,526
10,438
7,238
10,800
8,978
10,000
10,000
10,000
74500 -General Repair
2,082
2,073
1,277
75000 - Equipment Repairs
75500 -Tools &Equipment
8,254
2,982
8,840
3,952
4,104
3,013
3,000
3,491
3,000
3,000
4,150
76000 - Motor Fuels
13,250
20,638
20,327
25,000
24,467
25,000
25,000
25,000
77000 -Tum Out Gear
24,402
25,307
19,319
25,000
11,160
15,000
15,000
15,000
77500 -Tires
1,760
3,000
25
78000 - Building Repairs
79000- Fire Prevention Supplies
2,411
1,465
2,674
4,119
3,010
8,504
10,000
10,647
10,000
8,000
8,000
Service
-
80200 - Consultant
3,030
5,605
8,700
10,000
5,673
8,000
8,000
6,000
80400 -Other Contract
757
391
1,100
404
1,100
1,100
1,100
80600 - Legal Fees
13,014
19,577
30,719
7,500
13,534
12,000
12,000
12,000
80800 - Medical Exams
12,391
7,725
9,459
8,000
10,892
10,000
10,000
8,000
Communication and Delivery
81200 -Telephone
22,235
-
29,664
23,066
32,000
21,745
25,000
25,000
22,000
81400- Postage &Delivery
1,786
1,471
1,330
1,500
495
1,500
1,500
1,500
81600 - Radio Units (leasing, maint. fees, repairs and parts)
65,573
23,204
21,559
28,700
30,489
25,000
25,000
23,000
81800 -Communications
4,146
4,775
3,230
-
Utilities
-
-
83200 -Electric
24,155
24,624
24,163
25,000
25,248
24,000
24,000
24,000
83400-Water/Sewer
8,080
7,795
9,444
8,500
8,737
9,000
9,000
8,500
83600 -Gas
20,005
21,304
14,060
25,000
21,289
15,000
15,000
20,000
83800 -Refuse
1,445
1,133
849
1,200
1,197
1,200
1,200
1,200
Contract Maintenance
84000 - Building Maintenance & Cleaning
9,481
-
11,297
9,360
12,000
10,361
12,000
12,000
12,000
84200 -Building Repairs
3,767
4,347
4,735
9,100
8,488
9,100
9,100
10,000
84400- Equipment Repairs
10,676
12,003
11,813
20,500
20,317
20,500
20,500
22,000
84600 -Vehicle Repairs
78,975
51,672
46,219
53,000
72,407
48,000
48,000
52,000
84700 - Grounds Maintenance
84800 - Information Technology
783
29,360
-
29,367
41,436
38,750
38,735
33,000
33,000
35,000
Rent
85400 - Office Equipment Rent
6,815
6,950
6,573
7,000
7,005
6,000
6,000
7,000
85600 -Service Contracts
6,075
7,745
4,956
Dues, Subscriptions, & Training
86200- Dues &Subscriptions
845
-
1,370
1,082
1,400
1,823
1,400
1,400
2,000
86400 -Awards
5,782
2,451
6,000
3,000
3,310
3,000
3,000
3,000
86600 -Books
2,454
3,565
3,172
3,000
1,896
3,000
3,000
1,500
86800 -Training
28,515
39,809
35,499
30,000
44,680
30,000
30,000
30,000
86900 - Licenses & Permits
5,000
5,000
Miscellaneous
87200 -Advertising -Employee
456
-
1,136
321
1,200
1,000
1,000
1,000
87400 -Printing
747
1,516
535
1,500
2,236
1,000
1,000
1,000
87500- General Insurance
29,726
26,490
32,935
27,500
34,023
33,000
33,000
33,000
87700 - Financial Services
36,561
49,848
50,722
37,000
45,854
37,000
37,000
37,000
87900 - DebtService Principal
87901 - Debt Service Interest
Total General Operating Expenditures
1,700,036
1,767,131
1,706,811
1,/81,fuo
1,708.645
1.793,195
Special Revenue Pension Expenditures
-
-
-
-
250,000
200,D00
Total General and Pension Expenditures
1,700,036
1,767,131
1,706,811
1,787,700
1,708,645
1,793,195
1,793,195
1,804,000
Capital Fund Expenditures
110,368
277,090
403,655
275,086
570,557
570,557
220.800
Total General, Pension, Capital
1,810,404
2,044,221
2,110,466
2,062,786
2,363,752
2,363,762
2,024,800
Special Revenue Fund Expenditures
325
458
2,609
4,000
96,372
-
-
Total Expenditures
1,810,729
2,044,679
2,113,075
2,066,786
2,363,752
2,363,752
2,024,800
Note: Amounts Exclude $2.5 million in revenue and expenditure capital activity
4/42014
WEST METRO FIRE RESCUE DISTRICT
Cost Sharing Formula
Calculation in 2014 for use in the 2015 Budget
((a/A) + (p/P) + (v/V) / 3) x 100 = Percentage of total budget due from specified municipality
(1) Average calls based on calls for the years 2009 through 2013 without mutual aid.
(2) Preliminary 2014 taxable market values from Hennepin County report dated 09/02/2013.
Contributions from Cities Set to Equal:
2014 General Fund Operating Budget
2014 Capital Plan Budget
Pension Special Revenue Fund
Total Amount to be Contributed from Cities
$1,604,000
$170,000
$200,000
$1,974,000
4/4/2014 7:09 PM
Crystal
New Hope
District
a = municipality's avg. calls over 5 years
628
688
p = municipality's population (2010 census)
22,151
20,339
v = municipality's taxable market value in millions
1,136
1,236
A = district's avg. calls over 5 years no mutual aid
1,316
P = district's population (2010 census)
42,490
V = district's taxable market value in millions
2,372
Percentage a/A `
47.72%
52.28%
Percentage p/P .
52.13%
47.87%
Percentage v/V ``
47.89%
52.11%
��
49.2482%
50.7518%
100.00%
Required contributions from cities
$972,159.47
$1,001,840.53
Monthly contribution
$81,013.29
$83,486.71
(1) Average calls based on calls for the years 2009 through 2013 without mutual aid.
(2) Preliminary 2014 taxable market values from Hennepin County report dated 09/02/2013.
Contributions from Cities Set to Equal:
2014 General Fund Operating Budget
2014 Capital Plan Budget
Pension Special Revenue Fund
Total Amount to be Contributed from Cities
$1,604,000
$170,000
$200,000
$1,974,000
4/4/2014 7:09 PM
City Contributions: unassigned
City Contdb: designated fire engines
Sales of Capital Assets
Other Revenue- Interest/Misc
Transfer from General or Special Fund
Total Revenue
Total Expenditures
Ending Fund Balance
West Metro Fire & Rescue District
Capital Budget
Prepaid truck construction
1,737,362 2,237,362
Projected
Truck expense carry-over
557,270
Board approved carry-overs
202,000
221,500
167500
Major Apparatus Carryover (Per F/B
Policy( 116,591
239,935
Actual
Actual Actual
Actual
Actual
Budget
Budget
Budget
Budget Budget
567,372 0 0
Budget
Budget
Budget Budget
Budget
Budget
Budget
2009
2010 2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021 2022
2023
2024
2025
592,622
513,977 1,985,909
3,299,483
781,923
835,355
438,974
390,369
256,071
116,851
-9,814
33,637
41,055 -38,740
-13,184
14,250
98,572
254,490
163,991 163,991
144,577
139,600
170,000
170,000
200,000
210,000
210,000
220,000
220,000
228,000 230,000
230,000
235,000
235,000
1,250,000 1,250,000
6,233
700 14,546
59,045
55,180
10,601
5,393 -4,431
6,267
3,910
4,177
2,195
1,952
1,280
584
-49
168
205 -194
-66
71
493
162,216 166,558
176,206
129,828
271,324 1,582,300 1,590,664
386,095
328,518
174,177
172,195
201,952
211,280
210,584
219,951
220,168
228,205 229,806
229,934
235,071
235,493
349,969
110,368 277,090
2,903,655
275,086
570,557
220,800
336,250
350,500
337,250
176,500
212,750
308,000 204,250
202,500
150,750
152,000
Prepaid truck construction
1,737,362 2,237,362
Truck expense carry-over
557,270
Board approved carry-overs
202,000
221,500
167500
Major Apparatus Carryover (Per F/B
Policy( 116,591
239,935
308,062
Capital Carryover (Per F/B Policy)
49,967
52,8
91,810
Fund Balance Committed:
0 1,737,362 3,163,190
5 97
567,372 0 0
Fund Balance Uncommitted(Assigned(:
513,977 248,547 136,293
67,626
267,983 438,974 390,369 256,071
Total Fund Balance
513,977 1,985,909 3,299,483
781,923
835,355 438,974 390,369 ', 256,071
Carryover Represents Amount represents Capital Budget for 2014 plus
$167,500 in approved 2013 carryovers
Replacement 27,500
0ut Gear 2011 20,000 Elimination ofthe Major Apparatus and Capital Carryover set aside amounts
Out Gear 2012 20,000 would be dedicated to three upcoming projects
,2012 50,000 Garage Doors 147,000
2013 50,000 Breath Compressor 30,000
167,500 Turn Out Gear 25,000
202,000
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2014 -2025 Capital Plan
Board Approved May 15, 2013
Yee, Purchased Project Desalptbn 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Ongang
ADMIN6TMTIDN/TEMNOLOGY
C-puterworkstrtioeu
$5,000 $4,800
$2.000
$4,800
$4,800
$4,800
$4,800
$5,000
$5,000
$5,000
$5,000
$S,0D0
$5,000 55,000
Ongoing
LaptW-kAaians
$2,000 $2,400
$2,500
$2,500
Station 22001
$2,500
$10,0o0 $20' 0
$2,500
$2,500
$2,500
OOgang
Printers
Station 22005
53,000
$2,000
Station 3 2012
$31000
$2,000
Station 2(5)
Merhead Doors
S3,000
On -gang
Tablets
Station 12012
$4,000
Station 2 2012
Interior UgMing
$4,000
Station 32012
$4•000
2009
Sea rity System Upgrade
$30.000
2009
LCD Proj-(portable)
$1,500
2009
LCD Proje2or(find)
$2•ODD
2006
Audio Reorder
$5•000
2009
Telephone
$20'000
LOGIS
Ckco Acres Points
LOGIS
R.Well
LOGIS
Cabling mul0 t.single mode
$5,200
LOGIS
Station 1 Swhch Upgrade
$3,840
LOGIS
Station 2 Switch Upgrade
$6,044
MIS
Wifi Corrtmller
$2,847
LOGIS
Will replacement For obsdate unit
$2,426
LOGIS
Estimated Logis Cost
$10,000
$10,000
$10,000
$10,000
$10,000
10000
10000
10D00
10000
10000 10000
T tal
$7,000 $0 ,200
$25,357
$4300
$14,800
$17,300
$ifi 300
S24,500
S47,000
$24,5W
$35 oo0
$21,500
$18,000 $17,500
BUILDING
Station 12008
Station 22007 Station Floor R-ating $45,000 $45,000
Station 3 2012
12005
,22004
Apparatus Bay Painting
$30,000 $30,000
. anon 32011
$30,000
Station 12008
Station 22006
Interior PalMing
$20,000 $20,000
Station 3 2005
Station 12000
Station 22001
Training Room FumRure
$10,0o0 $20' 0
Station 3 2005
Stetlon 12005
Station 22005
Olflce Fumlture
$2,000 $6,000 $30,000
Station 3 2012
Station 1(7)
Station 2(5)
Merhead Doors
$147,000
Station 3 (9)
Station 12012
Station 2 2012
Interior UgMing
$11,300
Station 32012
Station 120D6
Station 22006 Vehicle Exhaust Systems $14,000
Station 3 2006
Station Sleeping Quarter Furniture S5,000
Station 2
2014 -2025 Capital Plan
Board Approved May 15, 2013
Year Purchased Pro)ect Da-iptian 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Station 12008
RESPIRATORY PROTECNON EQUIPMENT
R.I..2
Khdtem
$3,000
Station 3
Strtian 12007
Station 1
Staftm2
Bathmom Upgrades
$5,000
$5,000
$5,000
54SCBA
Station 3
$50,000 $50,000
$5,000 $50,000
$50,000
$50,000
$50,000
Station 12008
55,000
$SQ000
$50.000
$50.000
$50,00D
Sta11on 2 200
Carpeting/Aft BrnatNe Flooring
$25,000 $
10,000
Station 3 2005
Station 12011
12006
Station 22005
Washing Machines
$2,000 $2,000
Station 31991
[2 2007
$3•000
Strtion 11985
pressure Washers
$11,000
Station 21972
Station 31991
Station 3 Pressure Washer System
$10,000
Total
$0300 $11000 $205000 $25000
$80000
$70000
$45000 $0 $20000 $73000
POWERED EQUIPMENT/TOOLS
W12 Thermal Imagers
2011 Gas Powered Fam $25•ODO
2011 El-nc Fans $25,000
2011 Chain Saws
$18,000
2011 Rescue Saw $15.000
2012 Hydrau llc Rescue Tool $25,000
Total $25,0Do $o $0 $o $0 _ $0 $0 $0 $0 $830DD $0 $0 $0 $o
COMMUNICATION EQUIPMENT
2006 MDC, $25,000 $27,500 $35,000 $35.000 $40.000 $40,00
2004 Portable Radios$15,000 W.ODO $50.000 $SO.ODO
2004 Mabila Radios/Apparatus and Openi,m $55,000
RESPIRATORY PROTECNON EQUIPMENT
Strtian 12007
Station 22007
54SCBA
$50,00
$50,000 $50,000
$5,000 $50,000
$50,000
$50,000
$50,000
$50.000
55,000
$SQ000
$50.000
$50.000
$50,00D
'•anon 3 2007
12006
[2 2007
3-FIIIStat1om
n 3 2011
Station 11995
Station 21995
3-8reathing Air Compressors
$6,000
Station 31999
rural
$sD000
$50o0o $110000
$s0000 $s0000
550oo0
$s0000
$soaoo
$s0000
$s0000
$w,00D
$6D,000
$w,DOD
$soo�oD
PERSONAL PROTECTIVE EQUIPMENT
2007
lOTumout Gear Sets
$40,000
$25,000
$25,750
$26,500
$27,250
$28,000
$28,750
$29,500
$00,250
531,000
$31,750
$3;500
Tera)
$40,000
$0 $25,000
$25,000 $25,750
$26,500
$27,250
$28,00
$2$750
$29,500
$30,250
$31,000
$31,750
$32,500
POWERED EQUIPMENT/TOOLS
W12 Thermal Imagers
2011 Gas Powered Fam $25•ODO
2011 El-nc Fans $25,000
2011 Chain Saws
$18,000
2011 Rescue Saw $15.000
2012 Hydrau llc Rescue Tool $25,000
Total $25,0Do $o $0 $o $0 _ $0 $0 $0 $0 $830DD $0 $0 $0 $o
COMMUNICATION EQUIPMENT
2006 MDC, $25,000 $27,500 $35,000 $35.000 $40.000 $40,00
2004 Portable Radios$15,000 W.ODO $50.000 $SO.ODO
2004 Mabila Radios/Apparatus and Openi,m $55,000
2014 -2025 Capital Plan
Board Approved May 15, 2013
Year Purchased
Project Desciptlon
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
COMMUNICATION EQUIPMENT
OnGoiw
Mmftor Pagers
$3,700
$5,500
$5,500
$5,500
$5,MO
55,500
2011
Portable Radio Batteries
$6,000
$6,800
$10,000
$10,000
Tela)
$89700
$27500
$5500
$12,300
$55500
$90500
$90500
$0
$10000
$0
$40000
$50,000
$0
$0
TECHNICAL RESCUE EQUIPMENT
2005
PPE
$6,500
2005
Rope
$2,000
$5,000
200D
Hardware
2010
FIT Bags/Equipment
1994
T2iler
2006
Boat
Boat Morar
$6,000
2005
Ice Rescue Sabo (9)
Total
$2,000
$11,500
$0
$6,000
$0
$0
$0
$18,000
$18000
$0
$0
$0
$0
$0
$0
MEDMEQUIPMENT
2009
LUCAS
On Oing 1990
AED
$4,000
$4,200
$4,200
$4,200
$4,200
$4,200
$4,200
2010
Puke Ox
$8.000
2010
0/2 Cylinders
Tool
$4,1100
$4,200
$4,200
$1,200
$1,200
$12,100
$4,200
$0
$0
$0
$0
$0
$0
$0
FIRE SUPRESSION EQUIPMENT
Hose
$5,000
$10,000
Noules
$10,000
Adapters/Couplings/Reducers
Total
$5,1100
$0
SO
$0
$0
$0
$10,000
$10,000
$0
$O
$0
50
$0
$0
HAZARDOUS MATERIALS EQUIPMENT
2010
Generator
2004
Trailer
2010
Mister
2009
Gas Monitors
$3,000
$5,000
S5,000
Total
$3,000
$5,000
$0
$0
$0
$5,000
$0
$0
$0
$0
$0
$0
$0
$0
PREVENTION
2010
Fire ExtinguisherTmIning Prop
530,000
2009
Hazard House
2013
Sparky(Spedal Fund)
1999
Display Board
$3,000
Total
$0
$0
$0
$9080
$0
$0
$0
$0
$10,000
$0
$0
$0
$0
$0
MINING
Rescue WOW., (Special Fund)
$2,000
Total
$2,000
2014 -2025 Capital Plan
Board Approved May 15, 2013
Yew Purchased
Project Dwalptlon
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024 2025
STAFF/UTILTY VEHICLES
2013
U-31
$51,500
2004
C-11
$42,000
$52,000
2004
C-24
$43,000
2007
C-31
$45,000
2003
LL31
$40,000
$51,000
2008
C-2
$46,000
2008
C-23
$47,000
2006
I`ll
$44.000
2011
U-21
$49,000
2010
U-32
$48•"
Total
$51,500
$0
$40,000
$42,000
$43,000
$44,000
$45,000
$06,000
$47,000
$48,000
$49,000
$50m
$51,000 $52,000
Gmd Toll
$304,500
$126,400
$415,057
$190,800
$273,250
$350,S00
$288,250
$176,500
$212,750
$308,000
$204,250
$202,500
$150,750 $152,000
MAIORAPPARATUS
2012
Heavy Rescue/evaluate
2004
Aerial/NIA P -hue 2029
2011
Engines/Evaluate/ Form Committe82021
2013
Light Rescues
$90,000
$190,000
$110,000
)2) $220,000
2013
Grus Mifty
$48,070
$50'0�
Toml
$138,010
$190,000
WEST METRO FIRE -RESCUE DISTRICT
GENERAL FUND
FUND BALANCE POLICY
Purpose
The District shall maintain a general fund balance in order to bridge any cash flow needs and to
meet obligations for unanticipated expenses such as insurance deductibles, uninsured losses,
unexpected increases in supply/utility costs and other budget variables. The general fund
budget provides for payroll and benefits for full and part-time employees, supplies, and
adequate maintenance of buildings and equipment.
Policy
The District will strive to maintain a general fund balance equal to 10% of the annual general
fund budget of the subsequent year.
Calculation of Reserve
The general fund balance is calculated based on the most recent audited fund balance
of the general fund.
2. The goal for the general fund reserve shall be calculated as 10% of the subsequent
general fund budget.
3. Annually the District Board will review the general fund balance reserve. Any amount
by which the calculation in paragraph 1 exceeds the calculation in paragraph 2 will be
distributed as follows: 70% to major fire apparatus and 30% to capital equipment.
These amounts will be considered a committed portion of the Capital Fund balance
under the provisions of GASB 54.
4. If the fund balance calculated in paragraph 1 falls below the threshold established in
paragraph 2, the board will determine the appropriate action to replenish the fund at
the next board meeting or specially called meeting.
Provisions of GASB 54
GASB 54 provides for classification of Fund Balance in the following categories:
Nonspendable - This category includes the following:
Amounts that are not expected to be converted to cash, such as prepaid items or inventory,
Restricted — This category includes amounts that have an externally imposed constraint for a
specific purpose, by external parties or legislation
Constraints are legally enforceable
Examples include unspent grant proceeds and donor restricted contributions
Committed —This category includes amounts that have a self-imposed constraint for a specific
Purpose
Commitments require a Board resolution to make the constraint and a Board resolution to
change or remove the constraint
Fund balance commitment resolutions must be adopted before the end of the year, but the
exact amounts can be determined after year-end
Assigned —This category also includes amounts that have a self-imposed constraint for a
specific purpose
The constraint demonstrates the Board's intent
The Board authorizes the Chief to assign fund balance that reflects the Board's intended use of
those funds
Remaining positive amounts in governmental funds other than the general fund are considered
Assigned
Unassigned — This category includes amounts that are available for any purpose
Unassigned fund balance is reported only in the general fund and in other funds with negative
fund balances
Order of Spending
When a fund has both restricted and unrestricted fund balance, it is the District's policy to use
restricted resources first, then unrestricted resources as they are needed.
When a fund has any combination of committed, assigned, and unassigned fund balance, it is
the District's policy to use committed resources first, then assigned, and then unassigned
resources as they are needed.
Approved by the Board of Directors November 2, 2000
Modified by the Board of Directors December 15, 2004 (reserve balance adjusted from 25% to 17% of annual budget)
Modified by the Board of Directors June 8, 2005 (reserve balance adjusted from 17% to 14% of annual budget)
Modified by the Board of Directors November 14, 2006 (distribution of excess to vehicle and capital funds)
Modified by the Board of Directors November 9, 2011 (GASB 54 terminology/clarification of use of excess)
Modified by the Board of Directors April 11, 2012 (reserve balance adjusted from 14% to 10% with distribution 70% to major fire
apparatus and 30% to capital equipment. These amounts will be considered a committed portion of the Capital Fund balance
under the provisions of GASB 54)
New Business H-1
To: West Metro Administration
From: Matt Mayer, KDV
Re: Capital Fund Balance Policy
Current policy provides for the following components of Capital fund balance at the end of each fiscal
year:
• Committed for Major Apparatus — Amount represents 70% of general fund excess fund
balance transfers. This balance is to be utilized only to offset the City's costs of periodic
major apparatus purchases.
• Committed for Capital Equipment —Amount represents 30% of general fund excess fund
balance transfers. This balance is to be utilized for all other capital needs of the District.
• Committed for Carryovers — Amount represents board -approved carryovers of unspent
capital fund budget authorizations, including Turn Out Gear and SCBA roll -forwards.
• Assigned Fund Balance (Uncommitted) —Amount represents the residual fund balance
which has accrued over the years from unspent or underspent budget authorizations.
Two Issues to Consider
1. As the District looks ahead to its capital needs over the course of the next 10 to 15 years, it may
find the Committed for Major Apparatus set aside too restrictive. Currently the next
opportunity to utilize this balance (which will have grown to nearly $240,000 by the end of
2012) is 2015 with the planned purchase of rescue vehicles. I understand that an alternative to
this purchase may be in the works; if so, the next scheduled major apparatus purchase is in
2025.
Without a re -definition of "major apparatus" or a revision to the fund balance policy, there is
the potential that the District will be locking up nearly a quarter of a million dollars in available
resources for more than a decade.
2. The member cities have demonstrated a desire that their combined general and capital annual
contribution to the District is smoothed or level on a year-to-year basis. Because of the nature
of capital needs, this can sometimes be a challenge. Allowing a portion of fund balance to be
available as a way to smooth these annual contributions would be a valuable tool for
administration to help in achieving the member cities' objectives.
Recommendations
1. Revisit the 70% major apparatus allocation with the Board. If the board agrees that current
major apparatus needs have made this set-aside to restrictive, an alternative would be that
both this 70% and the current 30% set-aside be pooled into a "Committed for Future
Capital" account that could be used at the board's discretion for any specific future capital
needs of the District.
WEST METRO FIRE -RESCUE DISTRICT
GENERAL FUND
FUND BALANCE POLICY
Purpose
The District shall maintain a general fund balance in order to bridge any cash flow needs and to
meet obligations for unanticipated expenses such as insurance deductibles, uninsured losses,
unexpected increases in supply/utility costs and other budget variables. The general fund
budget provides for payroll and benefits for full and part-time employees, supplies, and
adequate maintenance of buildings and equipment.
Policy
The District will strive to maintain a general fund balance equal to 10% of the annual general
fund budget of the subsequent year.
Calculation of Reserve
1. The general fund balance is calculated based on the most recent audited fund balance
of the general fund.
2. The goal for the general fund reserve shall be calculated as 10% of the subsequent
general fund budget.
3. Annually the District Board will review the general fund balance reserve. Any amount by
which the calculation in paragraph 1 exceeds the calculation in paragraph 2 will be
distributed ° to capital equipment.
These amounts will be considered a committed portion of the Capital Fund balance
under the provisions of GASB 54.
4. If the fund balance calculated in paragraph 1 falls below the threshold established in
paragraph 2, the board will determine the appropriate action to replenish the fund at
the next board meeting or specially called meeting.
Provisions of GASB 54
GASB 54 provides for classification of Fund Balance in the following categories:
Nonspendable - This category includes the following:
Amounts that are not expected to be converted to cash, such as prepaid items or inventory,
Restricted — This category includes amounts that have an externally imposed constraint for a
specific purpose, by external parties or legislation
Constraints are legally enforceable
Examples include unspent grant proceeds and donor restricted contributions
Committed — This category includes amounts that have a self-imposed constraint for a specific
purpose
Commitments require a Board resolution to make the constraint and a Board resolution to
change or remove the constraint
Fund balance commitment resolutions must be adopted before the end of the year, but the
exact amounts can be determined after year-end
Assigned — This category also includes amounts that have a self-imposed constraint for a
specific purpose
The constraint demonstrates the Board's intent
The Board authorizes the Chief to assign fund balance that reflects the Board's intended use of
those funds
Remaining positive amounts in governmental funds other than the general fund are considered
assigned
Unassigned —This category includes amounts that are available for any purpose
Unassigned fund balance is reported only in the general fund and in other funds with negative
fund balances
Order of Spending
When a fund has both restricted and unrestricted fund balance, it is the District's policy to use
restricted resources first, then unrestricted resources as they are needed.
When a fund has any combination of committed, assigned, and unassigned fund balance, it is
the District's policy to use committed resources first, then assigned, and then unassigned
resources as they are needed.
Approved by the Board of Directors November 2, 2000
Modified by the Board of Directors December 15, 2004 (reserve balance adjusted from 25% to 17% of annual budget)
Modified by the Board of Directors June 8, 2005 (reserve balance adjusted from 17% to 14% of annual budget)
Modified by the Board of Directors November 14, 2006 (distribution of excess to vehicle and capital funds)
Modified by the Board of Directors November 9, 2011 (GASB 54 terminology/clarification of use of excess)
Modified by the Board of Directors April 11, 2012 (reserve balance adjusted from 14% to 10% with distribution 70% to major fire
apparatus and 30% to capital equipment. These amounts will be considered a committed portion of the Capital Fund balance
under the provisions of GASB 54)
Memorandum
CITY of
CRYSTAL
DATE: June 12, 2014
TO: Mayor and City Council
FROM: Anne Norris, City Manager
SUBJECT: Recording Work Sessions
At last year's Council goalsetting sessions, there was discussion about greater
transparency of Council deliberations. There was discussion about how to measure if
that was being achieved. Since Council meetings are already cablecast and available
on demand on the website, another measure suggested was increased citizen
attendance at Council meetings and work sessions. There was also limited discussion
about communicating work session discussions including summarizing the discussions
(in addition to the regular minutes noting the beginning and ending times and what
topics are discussed) and having audio recordings of the work sessions.
The value of work sessions is they allow the Council and staff to have less formal
discussions and to provide a more conducive environment for exchanging information.
Work sessions are public meetings and as such, minutes of the work sessions are
required for a public record.
The Council should discuss whether to supplement the existing practice of minutes of
work sessions.