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2012.02.21 Work Session Packets (1st & 2nd)CRYSTAL CITY COUNCIL FIRST WORK SESSION AGENDA Tuesday, February 21, 2012 6:30 p.m. Conference Room A Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City Charter, the work session of the Crystal City Council was held at p.m. on Tuesday, February 21, 2012 in Conference Room A located at 4141 Douglas Drive, Crystal, Minnesota. I. Attendance Council members Deshler Hoffmann Moore Selton Anderson Bowman Budziszewski Staff Norris Therres Mathisen Banick Norton Serres II. Agenda The purpose of the work session was to discuss: • Phase 12 — sidewalks and other details III. Adjournment The work session adjourned at p.m. GACity Clerk\Council\Work sessions\2012\02.21.12 before ws agenda.doc COUNCIL STAFF REPORT Phase 12 Forest North Update CRYSTAL FROM: Tom Mathisen, Public Works Director / City Engineer TO: Anne Norris, City Manager (for February 21 Work Session) DATE: February 16, 2012 RE: Phase 12 — Forest North Neighborhood Street Reconstruction — Final Details Discussion Project #2011-12 The plans and specifications for the Phase 12 project are complete. The Engineering Department and SEH would like to go over the final details of the project including final sidewalk locations, site triangle obstructions, an easement agreement with the City of New Hope, State Aid submittal summary, an update on the current bidding climate, and any other questions the Council may have. Respectfully submitted, Tom Mathisen, City Engineer / DPW i1pubworks/projects/phasel2/febwrksesmem CRYSTAL CITY COUNCIL SECOND WORK SESSION AGENDA Tuesday, February 21, 2012 To immediately follow the Special EDA Meeting Conference Room A Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City Charter, the work session of the Crystal City Council was held at p.m. on Tuesday, February 21, 2012 in Conference Room A located at 4141 Douglas Drive, Crystal, Minnesota. I. Attendance Council members Staff Deshler Norris Hoffmann Therres Moore Hansen Selton Banick Anderson Norton Bowman Serres Budziszewski II. Agenda The purpose of the work session was to discuss: • Preliminary 2011 financial results and possible 2011 budget amendments III. Adjournment The work session adjourned at p.m. GACity Clerk\Council\Work sessions\2012\02.21.12 atter ws agenda.doc CTAL Memorandum DATE: February 15, 2012 TO: Mayor and City Council Anne Norris, City Manager FROM: Charles Hansen, Finance Director SUBJECT: Discussion of preliminary 2011 financial results and possible 2011 budget amendments. BACKGROUND: Attached are preliminary year-end 2011 financial reports for the General Fund and the Permanent Improvement Revolving Fund (PIR). Some additional year-end entries still need to be made and the audit hasn't yet been started. We don't expect significant changes between the attached results and the final audited statements. The original adopted 2011 General Fund budget was balanced with revenues and expenditures of $11,933,663. Late in the year it was amended to include an additional $320,000 transfer to the Fire Equipment Revolving Fund (FERF). This was done to eliminate the need for future annual tax levies for transfers to the FERF. It also was intended to draw down the amount of fund balance that was in excess of the amount required by the Adequate General Fund Balance Formula. PRELIMINARY RESULTS: General Fund General Fund revenues for 2011 totaled $12,253,350 which is $319,687 more than the budget. The specifics of the differences between budgeted and actual revenues are discussed in Attachment B. General Fund expenditures for 2011 totaled $11,948,413 which is $305,250 less than the budget. The specifics of the differences between budgeted and actual expenditures are discussed in Attachment C. The bulk of the difference is related to employee turnover which results in (1) vacancies during which no wages or benefits are paid and (2) new employees are typically at a lower rate of pay. Attachment C discusses payroll variances in some detail due to questions that have arisen regarding persistent under spending of amounts budgeted for payroll. If everything went exactly according to budget, the General Fund would have run a deficit of $320,000 due to the additional transfer to the FERF. It actually shows a surplus of $304,937 due to the variances in revenues and expenditures. The City Council has several options. One is to make no further transfers to other funds. The $304,937 surplus will be added to the fund balance. This may not be desirable since the fund balance is already in excess of the amount required by the Adequate General Fund Balance Formula. A preliminary calculation of the formula as of December 31, 2011 is provided as Attachment A. It shows the fund balance in excess of formula requirements increasing by $219,929 from $1,302,900 on 12/31/2010 to $1,522,829 on 12/31/2011. The increase in the fund balance is deferent from the increase in the excess of the amount required by the Adequate General Fund Balance Formula because there are additional factors in the formula. Excess fund balance doesn't look good when state officials are reviewing city finances and forming their opinions of need for aid to cities. There also are legitimate needs for additional transfers to some of the City's capital funds. An additional transfer to the FERF could be made. We expect that fund to need something like $650,000 in the year 2015 for the next purchase of fire trucks. There is currently $329,000 in the FERF. An additional transfer to the Street Maintenance Fund could be made. This fund is expected to face a cash deficit of about $500,000 by the year 2019 and then recover in about 2021. A transfer to this fund could ease the 2019 cash deficit. Additional transfers of at least $310,000 are needed if the General Fund's fund balance is to be prevented from growing. Needs in the FERF are more immediate. The City Council could direct the entire transfer to the FERF or split the transfer between the FERF and the Street Maintenance Fund. TIF blousing District #4, Lanel Apartments and Assisted Living Facility Expenditures are over budget by $2,822. An increase in the market value of the assisted living facility led to an increase in the developer pay-as-you-go note. Even with the increased payment, the TIF district collects more tax increment than it pays out on the note. Economic Development Authority (EDA) The EDA expenditures are over budget by $102,531 due to the purchase and demolition of more blighted houses that the 2011 budget had anticipated. This was more than offset by EDA revenues which were over budget by $285,198 due to grants and sale of lots. City Initiatives Fund The City Initiatives expenditures are over budget by $5,540, mostly in the area of park programs. Revenues were under budget by $6,373 and so the fund spent down some of the fund balance it had at the beginning of 2011. Special Projects Fund The Special Projects expenditures are over budget by $4,537 due to increased law enforcement operations. Revenues were over budget by $19,934, mostly due to increases in Federal grants. G.O. Street Reconstruction Bonds, Series 201 OA/B Expenditures are over budget by $343,787. A schedule of payments to Hennepin County was established as part of the acquisition and construction agreements for the County Highway 81 project. The payments were to be made partially from this debt service fund and partially from the EDA and utility funds. Construction of the first phase is mostly done, but final costs won't be known for another year. The schedule of payments called for the debt service fund to make a payment of $509,109 and the EDA/utility funds to make payments of $343,787 during 2011. Since we don't have final costs, it is impossible to determine exactly what costs should be allocated to the EDA and utility funds. We decided that the least problematic course was to charge the entire 2011 payment to the debt service fund. The EDA and utility funds will make their payments in 2012 so that everything is properly allocated at the end of the project. Twin Oak Stormwater Pond This project began in 2007 with the acquisition by the EDA of two 4-plexs on 56th Avenue. Acquisition of two more 4-plexs by the Bass Lake Road/Becker Park TIF District followed in 2008. All four buildings were demolished. It was decided in 2009 to construct a storm water retention pond on the site. The Storm Drainage Fund paid the EDA and TIF fund a total of $425,000 for title to the land in 2009. The Storm Drainage Fund applied for and was promised three grants totaling $793,635 to help pay for land and construction. It was planned that if all three grants came in and construction was within budget, it would be possible for the Storm Drainage Fund to reimburse the EDA for another $105,000 of its costs. Construction has now finished within budget, two of the grants have been received and the third is expected to be received in 2012. It is appropriate to make the $105,000 transfer to the EDA as of December 31, 2011. Permanent Improvement Revolving Fund (PIR) #4312 Streets building make-up air/furnace replacement. This was more involved and expensive that originally expected. A $14,800 increase in the original appropriation from the $8,000 to $22,800 is needed. #4321 - City Hall Parking Lot. This $10,000 appropriation was carried forward from the 2010 budget to complete the rain garden in 2011. It was forgotten that the rain garden was budgeted in the Storm Drainage Fund and so no money from the PIR fund was needed. We propose to eliminate this appropriation to provide money for the Streets building make-up air/furnace replacement. #5002 Hagemeister Pond Preserve — property addition. The EDA purchased 4044 Hampshire Avenue North and replatted the back part of the property as part of the park. The forward part of the lot and the house were resold. This is to reimburse the EDA for the $22,800 net cost of the transaction. #5011 Resurface Tennis Courts — Valley Place and North Lions. This project had $45,000 appropriated for it, but was completed for $26,646. We propose to move $17,800 of the unneeded appropriation to help pay for #5002 Hagemeister Pond Preserve — property addition. #5800 Boulevard Tree Planting. This project had $27,000 appropriated for it, but only $16,469 was expended. We propose to move $9,800 of the unneeded appropriation to help pay for #5002 Hagemeister Pond Preserve — property addition and the Streets building make-up air/furnace replacement. CONCLUSION: The City Council should discuss these proposed budget changes. If they are acceptable, a resolution will be prepared for consideration at the March 6, 2012 regular City Council meeting. A summary of the proposed budget amendments is as follows: General Fund Expenditures City Council Contingency Account Administration postage Recreation operating supplies Legal — general Building Inspections — contractual services Environmental Health — contractual services Community Center — electric service Total Net Changes General Fund Transfers to Fire Equipment Revolving Fund Transfers to Street Maintenance Fund -$20,200 -3,000 -2,500 20,750 200 2,250 2,500 $0,000 To be determined To be determined TIF Housing District #4, Lane[ Apartments and Assisted Living Facility Principal on Developer pay-as-you-go note $2,900 Economic Development Authority Transfers from Other Funds — Storm Drainage $105,000 Total Net Changes - Revenues $105,000 Demolition reimbursement to General Fund $20,000 Professional Services 16,000 Legal Services 8,000 Contractual Services 10,000 Rubbish Removal 13,000 Licenses & Taxes 24,000 Purchases of Land 12,000 Total Net Changes - Expenditures $103,000 4 City Initiatives Fund Park Programs $5,600 Special Projects Fund Federal Grant revenues $4,600 Law Enforcement program expenditures $4,600 G. 0. Street Reconstruction Bonds, Series 2010 A/B Principal Payments $343,800 Storm Drainage Fund Transfers to Other Funds - EDA $105,000 Permanent Improvement Revolving Fund #4312 Streets building make-up air/furnace $14,800 #4321 City Hall Parking Lot -10,000 #5002 Hagemeister Pond Preserve addition 22,800 #5011 Resurface Tennis Courts — Valley PI & No Lions -17,800 #5800 Boulevard Tree Planting -9,800 Total Net Changes - Expenditures $0,000 City of Crystal Adequate General Fund Balance Formula Preliminary Fund Balance as of Decemer 31, 2011 Total fund balance as of: Less amounts designated for specific purposes: Non -spendable fund balance Restricted fund balance Designated/Committed for compensated absences Assigned fund balance Working capital: Next year's General Fund budget (45% designated for working capital) Fund balance required by policy Fund balance in excess (short) of formula requirements Amount available for transferring in current year Transfers in current year Attachment A Preliminary 12/31/2010 12/31/2011 Fund Balance/ Fund Balance/ 2011 Budget 2012 Budget $7,613,584 $7,918,521 81,384 0 859,152 0 58,373 0 869,801 0 11,933,663 12,150,040 5,370,148 5,467,518 $6,310,684 $6,395,692 1.302.900 1.302.900 1,522,829 1,522,829 Remaining amount available in current year $1,302,900 $1,522,829 R Attachment B General Fund Revenues Property Taxes: Only $52,478 of the 2011 current tax levy was not collected in 2011. This is a 99.33% collection rate which is reasonably good. Most if not all of the 2011 delinquent taxes will be collected in future years. Collection of delinquent taxes amounted to $112,915 in 2011. These were taxes that were due, but not paid in 2010 and prior years. We don't budget for delinquent taxes because that would be double counting since we budget for the entire tax levy in the year it is levied. Special Assessments: These are the collection of tree & weed charges, vacant building registration fees and administrative citations that were levied in prior years. Both the amount of new charges in each year and the collection of special assessments vary from year to year and are difficult to predict. Special assessment collections were over budget by $99,163 in 2011. Inspections: These revenues were over budget by $48,711 due to continued high volumes of vacant building registrations. At some point, the number of vacant buildings will decline to normal levels and this revenue will decline too. State Intergovernmental: Even though we budgeted to only collect the same amount of Market Value Homestead Credit as in 2010, the state MVHC formula called for an increase in MVHC, but only delivered the 2010 amount, so actual revenues were still under budget. General Government Charges: These were over budget due to collection of $21,090 in electrical inspection fees which weren't budgeted at all and collection of a $40,000 SAC fee on a demolished building. The SAC fee collection is a one-time event that won't normally occur. Fines and Forfeits: Court fines were over budget by $40,819. Administrative Fines: Administrative Citations were under budget by $48,830. This reflects the unpredictability of collection of the citations even though the rate at which the citations are issued may not fluctuation that much from year to year. Investments: Investment income was over budget by $77,459. There was another unexpected positive change in fair market value. At some point the change in fair market value will switch to a negative which will depress investment income. Attachment C General Fund Expenditures Employee Wages and Benefits Of the $320,000 by which the General Fund under spent its budget, about $220,000 is in the areas of employee wages and benefits. This is caused by both labor contracts and employee turnover. The 2011 budget assumed wage increases of 1.274% and increases in the city contribution to employee health insurance premiums. The actual wage increase was 1.0% and the city contribution to employee health insurance premiums increased by less than the budget assumed. These factors saved about $22,000 spread across all General Fund departments. Employee turnover impacted several departments in that these events usually result in a job being vacant for a period of time before a replacement is hired and because the replacement employee usually starts at a lower wage than the previous employee. The following employee turnovers occurred in 2011: Administration. The City Clerk resigned in July 2011. This vacancy was filled by promoting the Human Resources Representative to City Clerk. The Human resources Representative position remained vacant through year end. Savings from the vacancy and the lower starting wages of the new City Clerk amounted to $30,000. Police Department. Two police officer vacancies existed on January 1, 2011. One of these was know when the 2011 budget was prepared and the other occurred late in 2010, after the 2011 budget was set. Both vacancies were filled on February 14, 2011. One was a new hire and the other was a promotion of a community service officer (CSO). Savings from the vacancies and from the lower starting wages of the replacement of the veteran officer amounted to $43,000. Overtime was $22,500 under budget. PERA and worker's compensation insurance on that saved another $3,800 for a total savings of $26,300. CSOs come and go with some frequency. Vacancies amounted to almost two CSOs for the entire year. Savings amounted to $50,000. An office assistant position was vacant for 6 weeks, saving another $4,000. Public Works. A Streets Department maintenance worker retired on April 15, 2011. The position was filled internally by the transfer of a Parks Department maintenance worker on May 31, 2011. Since this was the start of the busy season for Parks and there is a substantial lead time to hiring a full-time employee, it was decided to hire two seasonal employees to for the 2011 summer and hire a full-time replacement later. This savings amounted to $25,000. The Public Works crews demolished a number of blighted houses for the EDA during 2011 and were reimbursed for staff time. These reimbursements had been budgeted to total $8,100, but actually amounted to $28,200. This provided another $20,100 of savings. General Fund Expenditures Non -Employee Expenditures The following described the larger budget variances by department. Departments with smaller variances are not described. City Council: The department is under budget by $28,548. This is because the Contingency Account ($20,200) hasn't been used, however it will be needed to cover over -expenditures in some other departments. Also professional services are under budget by $7,888 because the Northwest Hennepin Human Services Council dues were paid from Crystal reserves at the NHHSC and because Training/Travel, Dues & Subscriptions and Awards were under budget. Administration: The department is under budget by $60,276. Personnel saving of $30,000 are described above. Other savings occurred in Supplies $7,000, Postage $17,000 and Newsletter Printing $7,000. Legal: The department is over budget by $20,702. Unanticipated legal work occurred in the areas of housing and zoning. Police Department: The department is under budget by $82,804. Personnel saving of $123,300 are described above. Motor fuels were over budget by $40,000. Building Inspection: The department is over budget by $178. Unbudgeted contractual electrical inspections of $7,582 more than offset other savings. There were also additional revenues for electrical inspections. Environmental Health: The department is over budget by $2,224. This is due to an extraordinary abatement and cleanup at 3356 Welcome Avenue. Costs are being assessed to the property. Park Maintenance: The department is under budget by $38,240. Personnel saving of $25,000 are described above. Utility charges and supplies were under budget. Forestry: The department is under budget by $20,230, entirely in contractual tree removals. City Buildings: The department is under budget by $9,984. Equipment repairs and service contracts were under budget. Recreation: The department is under budget by $16,591. Part-time wages and operating supplies were under budget. Community Center: The department is over budget by $2,480. Utility charges were over budget. WaterslidelSwimming Pool: The department is under budget by $39,895. Part-time wages, utilities and supplies were all under budget. Savings were partially cancelled out by pool revenues being under budget by $11,874. an CITY OF CRYSTAL General Fund Preliminary Year End Report 2010 2011 2011 Over/Under Over/Under Final Amended Preliminary 2011 Budget 2011 Budget DESCRIPTION Amount Budget Year End Amount Percent REVENUES Property Taxes 7,699,235 7,873,513 7,821,035 -52,478 -0.667% Delinquent Tax & Penalty 108,257 9,000 124,432 115,432 1282.578% Special Assess. 120,782 124,000 223,163 99,163 79.970% Licenses 115,059 119,220 115,404 -3,816 -3.201% Permits 306,944 320,000 307,578 -12,422 -3.882% Inspections 244,539 203,000 251,711 48,711 23.996% Federal Intergovernmental 20,458 15,000 17,647 2,647 17.647% State Intergovernmental 1,849,007 1,919,076 1,858,923 -60,153 -3.134% County Intergovmt 6,667 4,393,552 8,533 8,533 #DIV/0! Gen Govt Charges 82,045 89,320 162,108 72,788 81.491% Recreation Charges 189,332 194,700 204,156 9,456 4.857% Comm. Ctr. Charges 84,299 90,100 81,477 -8,623 -9.570% Pool Charges 173,535 163,500 151,626 -11,874 -7.262% Public Safety Charges 55,072 51,140 65,431 14,291 27.945% Fines & Forfiets 258,696 249,500 292,855 43,355 17.377% Administrative Fines 150,389 90,000 41,170 -48,830 -54.256% Investments 147,179 75,000 152,459 77,459 103.279% Miscellaneous 74,161 53,000 79,048 26,048 49.147% Interfund Services 273,653 294,594 294,594 0 0.000% TOTAL REVENUES 11,959,309 11,933,663 12,253,350 319,687 2.679% EXPENDITURES Mayor & Council 107,049 129,265 100,717 -28,548 -22.085% Administration 850,641 901,611 841,335 -60,276 -6.685% Human Resources 40,345 58,733 52,931 -5,802 -9.879% Assessing 192,194 198,157 196,458 -1,699 -0.857% Legal 80,146 72,000 92,702 20,702 28.753% Elections 40,774 6,623 3,620 -3,003 -45.342% Finance 442,380 446,685 443,182 -3,503 -0.784% Police 4,152,255 4,393,552 4,310,748 -82,804 -1.885% Fire 1,000,177 991,862 991,862 0 0.000% Planning 208,981 202,828 196,854 -5,974 -2.945% Building Inspection 216,330 225,498 225,676 178 0.079% Housing Inspection 177,894 172,800 168,662 -4,138 -2.395% Environmental Health 25,990 31,605 33,829 2,224 7.037% Engineering 302,859 321,350 319,555 -1,795 -0.559% Street Maintenance 755,884 788,665 780,313 -8,352 -1.059% Park Maintenance 658,421 689,694 651,454 -38,240 -5.544% Forestry 137,577 169,712 149,482 -20,230 -11.920% City Buildings 163,095 170,218 160,234 -9,984 -5.865% Recreation 599,472 635,514 618,923 -16,591 -2.611% Community Center 332,172 334,804 337,284 2,480 0.741% Waterslide / Pool 203,380 224,687 184,792 -39,895 -17.756% Operating Transfers 1,063,150 1,087,800 1,087,800 0 0.000% TOTAL EXPENDITURES 11,751,166 12,253,663 11,948,413 -305,250 -2.491% DIFFERENCE 208,143 -320,000 304,937 624,937 a C= i7 hl O N M 0 N I O NN r? rDj m 12 0 0 0 0 0 �n 0 o 0 o 0 In cV 0 00 O 00 o OV O O h cV vi C [� Oo 0 0 0 0 C 0 0 o 0 O 0 O 0 o 0 0 0 0 0 O O 00 o O 0 CD n O In Q o o d" 00 D 4 0 N 'n -- In 0 0 0 o O 0 0 0 o 0 ri 0 o 0 0 0 cn o C W v o0 M 0 M M 10p, M b O �r rn 0 N h O O O O O O Vl O O V� O O 0 0 0 0 O 0 0 m 0 0 0 0 d0 N O N 000 O 0 0 00 0 N O 0 vi 0 0 vi 0 o 0 en M <Y N 000 0 0 0 O N cr n 'n n 0 . \0 Ct n CD h ri n 00 O O O W O O O O U 19 z O Vl O O O O O O O O Q _ o W N tV N of w z N � � vo o 00 a 0 w z U 0 G 0 0 0 0 o 0 �n0000 0 C. 0 0 O N M cV vi W > �V z C 0 0 ❑ :3 � o WWW O D o c..a N Vi p, "� o b N •� o�A N � p q� N b C\ N M C/I C4 C4 'ci' d' er V ct 'ct 4 12 O N 0 C 0 0 0 0 0 0 O O o O M Q 00 D 0 0 0 0 0 �r 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N O N V O N O M O N cr n n p h ri n O O O O O O O O O Vl O O O O O O O O N tV In of N 00 0 0 0 0 0 0 0 o 0 �n0000 0 C. 0 0 O N M cV vi O� C 0 0 C C C o O D N Vi p, C 00 N � p N b C\ N M 4 rn Cj\C. 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