04-26-14 CC Workshop AGENDA
2014 City Council Workshop (Part 2)
Golden Valley City Hall
7800 Golden Valley Road
Saturday, April 26, 2014
Council Conference Room - Upper Level
9 - 11:30am
1. Council Priorities (9 - 10 am) 2
a. 2015-2016 Budget
b. 2015-2019 Capital Improvement
2. Break (10 am)
3. 2013 General Fund Transfer and Assignment of Fund Balance (10 - 10:30 am) 3-7
4. Budget Advisory Committee (10:30 - 11 am) 8-17
5. Wrap Up (11 - 11:30 am)
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Executive Summary For Action
Golden Valley City Council Workshop
April 26, 2014
Agenda Item
1. Council Priorities
Prepared By
Thomas Burt, City Manager
Summary
Council should discuss the priorities for the upcoming 2015-2016 Budget and 2015-2019 Capital
Improvement Program. Staff will be preparing workpapers and the Manager's Proposed Budget will be
distributed July 1.
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Finance De ar ment
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763-593-8013/763-593-8109(fax)
Executive Summary For Action
Golden Valley City Council Workshop
April 26, 2014
Agenda Item
3. 2013 General Fund Transfer and Assignment of Fund Balance
Prepared By
Susan Virnig, Finance Director
Summary
The City of Golden Valley seeks to have a good balance in its General Fund in order to have
sufficient reserves for cash flow purposes, projects, and unexpected shortfalls or emergencies.
The City established a formal policy on the level of fund balance that should be maintained in the
General Fund. In addition, establishing a General Fund Balance Policy to assure adequate
reserves indicates fiscal prudence and maintains a high rating with bond-rating agencies, which
prefer to see very strong and healthy balances.
When the balance is greater than 60 percent, it should be reduced to 60 percent by using the
excess funds for specific one-time projects, acquisitions, or transfers to capital funds. They may
also be used to provide limited property tax relief; for example,to lessen the impact of the
property tax rate. The amount of those funds in the undesignated balance should be reduced to
60 percent. If kept above 60 percent, the next year's general fund budget should be approved
including use of fund balance to balance the budget.
The importance on the one time use is that the City does not incur future expenditures that may
create deficits in future budgets. For instance, when a one-time building permit revenue is
received on a major commercial development, the City should not expect that same revenue will
be received as future building permits. Budgets should be set using an average year of revenues
and expenditures and not an exceptional year.
In 2013, Golden Valley was extremely fortunate due to construction with both new and existing
buildings.
The foliowing transfers will be made:
Capital Improvement Fund 2241 Legend Drive $ 500,000
Employee Benefits Fund Employee Retainage $ 200,000
Building Fund Fire Facility and Retention Study $ 50,000
Equipment Replacement Fund Help fund future fire pumper 140 000
TOTAL TRANSFERS $ 890,000
Attachments
December 2013 General Fund Financial Report (3 pages)
City of Golden Valley
Monthly Budget Report-General Fund Expenditures
December, 2013(unaudited)
Over %
2013 December YTD (Under) Of Budget
Division Budget Actual Actual Budget Expend.
oo� Council $316,185 29,202 303,606 ($12,579) 96.02%
003 City Manager 732,810 84,457 655,480 (77,330) 89.45%
ooa Transfers Out 294,710 0 294,710 0 100.00% (1)
005 Admin. Services 1,595,515 167,140 1,558,386 (37,129) 97.67%
oos Legal 135,000 21,957 83,819 (51,181) 62.09% (2)
007 Risk Management 300,000 (39,973) 222,559 (77,441) 74.19%
011 General Gov't. Bldgs. 525,990 73,348 562,130 36,140 106.87% (3)
o�s Community Development 993,960 94,856 934,457 (59,503) 94.01%
022 Police 5,027,455 741,357 4,987,620 (39,835) 99.21%
023 Fire 925,990 89,854 946,592 20,602 102.22% (4)
035 Public Works Admin. 321,545 33,512 317,054 (4,491) 98.60%
o3s Engineering 670,245 69,513 586,095 (84,150) 87.44%
03� Streets 1,387,615 221,669 1,400,953 13,338 100.96% (5)
065 Community Center 72,910 16,413 59,131 (13,779) 81.10%
066 Park& Rec.Admin. 665,465 72,249 618,083 (47,382) 92.88%
os� Park Maintenance 1,008,895 103,795 979,054 (29,841) 97.04%
oss Recreation Programs 420,095 28,437 506,050 85,955 120.46% (6)
TOTAL Expenditures $15,394,385 $1,807,786 $15,015,779 ($378,606) 97.54%
(1)The remaining $150,000 will be made with a budget adjustment(council resolution later this year).
(2) Legal bills are billed through October.
(3) Fire Range repairs were needed.
(4) Fire Relief Pension payment for 2012 was$40,155.
(5)Vehicle Maintenance Charges were higher due to June Storm and Winter Weather.
(6) Expenditures were over due to Tennis Camp success Revenue was also higher.
City of Golden Valley
Monthly Budget Report-General Fund Revenues
December, 2013
Percentage Of Year Completed 100.00%
Over %
2013 December YTD (Under) of Budget
Type Budget Actual Actual Budget Received
Ad Valorem Taxes $11,967,780 5,909,300 12,121,603 $153,823 101.29% (1)
Licenses 191,510 7,035 240,629 $49,119 125.65% (2)
Permits 693,200 78,399 1,255,824 $562,624 181.16% (3)
Federal Grants 0 0 0 $0
State Aid 10,500 8,426 62,920 $52,420 599.24% (4)
Hennepin CountyAid 24,000 11,521 23,043 ($957) (5)
Charges For Services:
General Government 43,560 22,105 57,872 $14,312 132.86%
Public Safety 151,385 26,872 159,400 $8,015 105.29%
Public Works 140,000 23,854 151,021 $11,021 107.87%
Park& Rec 423,750 21,227 589,361 $165,611 139.08%
Other Funds 981,500 56,317 888,960 ($92,540) 90.57%
Fines& Forfeitures 280,000 46,446 366,059 $86,059 130.74%
Interest On Investments 100,000 18,994 18,994 ($81,006) 18.99% (6)
Miscellaneous Revenue 227,200 64,041 262,021 $34,821 115.33%
Transfers In 100,000 8,333 100,000 $0 100.00% (7)
TOTAL Revenue $15,334,385 $6,302,870 $16,297,707 $963,322 106.28%
Notes:
(1) Payments are received in July, December, and January.
(2)Apartments, Pawn and Liquor License revenue were higher than budgeted.
(3) Building permit revenue increased with new home construction.
(4) Police Training was paid in August. Safe and Sober is billed on time spent.
(5) Payment for officer to be part of the Violent Offenders Task Force.
(6) Investment market value was low.
(7)Transfers are monthly.
CITY OF GOLDEN VALLEY
GENERALFUND
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/13 $9,316,057
Actual Revenue-2013 $16,297,707
Actual Expenditures-2013 15,015,779
Excess of Revenue Over(Under) Expenditures 1,281,928
Estimated Fund Balance @ 12/31/13 10,597,985
Per Fund Balance Policy
Expenditures-2014 16,184,275
Excess of Revenue Over(Under) Expenditures 9,710,565
Amount of Transfer in 2013 $ss7,42o
2241 Legend Drive 500,000
Empioyee Retainage Fund -additional monies are needed to fund the increase in 200,000
employee health insurance, rate changes to PERA, workers compensation
needs and the liability for Other Post Employee Benefits (OPEB).
Building Fund -Review locations of current fire stations, response time and number 50,000
of paid on call firefighters, The study will evaluate potential locations if a new �
station is needed or combined for functionality.
Equipment Replacement Fund -help fund future fire pumper 140,000
TOTAL TRANSFER $890,000
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Executive Summary For Action
Golden Valley City Council Workshop
April 26, 2014
Agenda Item
4. Budget Advisory Committee Discussion
Prepared By
Susan Virnig, Finance Director
Summary
At the City Council Goal Setting Workshop held on January 11,there was an action item for a
Budget Advisory Commission. Staff has surveyed cities to see how many have budget
committees.
Staff needs direction as to the mission, scope and makeup of the committee.
Attachments
2014 City Council Goal Setting Workshop minutes dated January 1, 2014 (3 pages)
Survey of Cities (1 page)
City of Eden Prairie Ordinance for Budget Committee that no longer exists (2 pages)
City of Brooklyn Park Budget Advisory Committee (1 page)
Ramsey County Email dated lanuary 17, 2014 (1 page)
2015 Budget Calendar(1 page)
2014 City Council Goal Setting Workshop
Brookview Grill
January 11, 2014
Council Members Present: Mayor Shep Harris and Council Members Joanie Clausen, Larry
Fonnest, Steve Schmidgall, and Andy Snope.
Staff Present: City Manager Tom Burt, Park and Recreation Director Rick Birno, Police
Chief Stacy Carlson, Public Works Director Jeannine Clancy, Community Development
Director Mark Grimes, Assistant City Manager Chantell Knauss, Fire Chief Mark Kuhnly,
Finance Director Sue Virnig and Communications Manager Cheryl Weiler.
The meeting was convened at 8:35 am.
Discussion of Individual Council Members' vision: Mayor Harris asked for words that
described Council's role: and philosophy: committed, respectful, receptive, progressive
development, excellent city services, collaborative government, citizen engagement,
representative, knowledgeable, trust, customer service opportunity, vitality, takes input,
communication with residents, consensus, sound judgment and decision making, visionary,
and for the greater good.
Understanding Mayor/Council and City Manager Roles: City Manager Burt explained the
Plan B form of government. The City Manager works for Council and the employees of
Golden Valley work for him. Council sets policy and staff implements the policy.
Council Cohesion and Communication: Council would share letters to the editor or guest
columns prior to the piece being published. Staff will work together to get press releases
and educational pieces to the public. Social Media would help get the word out.
Outreach Options: Future Neighborhood Meetings or Listening Sessions will have an
agenda. Meetings will begin with an explanation that no opinion or action could take place
and all meetings will be posted. The location would have to be open to the public and
accessible by all. The Sessions will be quarterly on established dates for ease of publicity
and during the fourth week of the month.
Council Liaison Roles: Council appointments will be made and Council's role will now be to
serve as the primary contact on the Council for the Commission, Board or Committee.
Attendance is not required, with the exception of certain ones which will be noted.
Calendar of Council Events: Council has many events/activities throughout the year such
as commission interviews, State of the City address, budget meetings, Golden Valley Days,
MN Night to Unite, neighborhood meetings, Mighty Tidy, and Open Houses for Police and
Fire.
The list of priorities submitted by Council was reviewed and each item was categorized into
one of three categories. Council then designated three items in each category that are top
priorities.
Council Priorities/Action Items # Dots
Market, Rebrand Cit
Garba e - Sin le Hauler • •
Garba e - Collection one da /week
Senior Citizen Task Force
Garba e - Misc. Issues •
Destination Golden Valle Task Force • • • •
Low Interest Home Im rovement Loan Pro ram •
Foreclosure Prevention - Banks • • �
Bud et Adviso Committee • • • •
Arts Commission
Council/Mana er Worksessions # Dots
Golden Valle Business Council
Boards/Commissions/Council Relationshi s •
Ex lanation of Golden Valle Fund, Foundation, PRISM
Nei hborhoods Or anizin /Nei hborhood Names •
Explanation of Planning Processes (Comp Plan, PUDs, Subd., • • � •
McMansions
Ex lanation of Bid Process •
Instant Police Incident Re orts
Joint Council/School Boards Meetin
National Lea ue of Cities Attendance Bud et • •
After School Pro rams
Efficient Delive of Cit Services/Partnershi s • •
Buildin Permittin Process • • •
Review Inflow/Infiltration •
Boards/Commissions Review # Dots
Qualit Develo ment Buildin Materials • • •
Su ort Bassett Creek Reclamation
Stud Greenwa s, Hike/Bike Paths • •
Pedestrian Connections over Hi hwa 55 • • • •
Human Rights Commission - Empower Underrepresented •
Communities to be
More Involved
Human Ri hts Commission - Bull in Follow-u Pro rams
Creation of Do Park •
Health Communities Initiatives • •
Annual "State of the Environment" Re ort • •
The priorities with the most top priority designations will be brought forth for further
discussion at the next Council Goal Setting session.
Future Council /Manager Topics
Teen Council
Schuller's
Garbage Hauling
Train Noise - Quiet Zones
Elections - Move to Even Year
The second Goal Setting session will review City Finances and be held in April.
The meeting was adjourned at 1:07 pm.
RespectFully Submitted,
Tom Burt
City Manager
SURVEY OF CITIES
Bud�et Committee
CITIES
Bloomington No
Brainerd No
Brooklyn Park Yes
Crystal No
Edina No
Excelsior No
Hopkins No
New Hope No
Minnetonka No
Plymouth No
Robbinsdale No
St. Louis Park No
St Paul No
Woodbury No
These cities had committees but no longer do:
Eden Prairie No
Excelsior No
Andover No
COUNTY
Ramsey County Yes (see email)
CITY OF EDEN PRAIRIE
HENNEPIN COUNTY, MINNESOTA
ORDINANCE NO. -2007
AN ORDINANCE OF THE CITY OF EDEN PRAIRIE, MINNESOTA AMENDING
CITY CODES SECTIONS 2.23 RELATING TO BOARDS AND COMMISSIONS; AND
ADOPTING BY REFERENCE CITY CODE CHAPTER 1 AND SECTION 2.99, WHICH
AMONG OTHER THINGS, CONTAIN PENALTY PROVISIONS.
THE CITY COUNCIL OF THE CITY OF EDEN PRAIRIE, MINNESOTA, ORDAINS:
Section 1. City Code Section 2.23 Subd. 1. entitled, "Establishment" is amended by
adding a new Subd. 1. F. as follows:
F. Budget Advisory Commission
Section 2. City Code Section 2.23 Subd. 2. entitled, "Duties and Responsibilities" is
amended by adding a new Subd. 2. F. as follows:
F. Bud�et Advisorv Commission. The Budget Advisory Commission shall consist
of five to seven members-at-large appointed by the City Council. The chair and
vice-chair of the commission shall be appointed by the City Council. The
commission shall act in an advisory capacity to the City Council in connection to
the formation of a biennial City budget. The responsibilities of the commission
shall include the following:
1. Review the overall policy direction for the budget as communicated by the
City Council to the City Manager.
2. Interact with City Manager and City staff to learn about the City's
statutory and discretionary budgetary procedures and practices.
3. Review budget drafts, documents and other related budget information
related to the City budget.
4. Attend City Council workshops, meetings, forums and other events related
to the City budget.
5. Review and comment to the City Council on intermittent budget proposals
prepared by the City staff.
6. Propose budgetary and operational reforms with a goal aiding the City
Council in making fiscally sound budget decisions.
7. Meet as frequently as necessary to accomplish their mission.
Section 3. City Code Chapter 1 entitled "General Provisions and Definitions Applicable
to the Entire City Code Including Penalty for Violation" and Section 2.99 entitled "Violation a
Misdemeanor" are hereby adopted in their entirety, by reference, as though repeated verbatim
herein.
Section 4. This ordinance shall become effective from and after its passage and
publication.
FIRST READ at a regular meeting of the City Council of the City of Eden Prairie on the
20t" day of February, 2007, and finally read and adopted and ordered published at a regular
meeting of the City Council of said City on the 20t" day of February, 2007.
Kathleen Porta, City Clerk Phil Young, Mayor
PUBLISHED in the Eden Prairie News on the day of , 2007.
Budget Advisory Committee - Commissions � Brooklyn Park Page 1 of 2
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Budget Advisory Co�h�hittee
The Budget Advisary Commission's mission is to ensure the long-term fiscal health of the City of Brooklyn Park
by providing strategic direction to the Council. Projections and measurements are used to establish priorities
that align with the City's Strategic Plan, ensuring resources are invested appropriately to meet the vision and
mission of the City.
Members: Nine citizens
Liaisons: One staff liaison, one City Council liaison
Term: Three years
Meets: 4th Tuesday of the month—August through May 7:00 p.m.
Approximate time commitment: 4-6 hours per month
Contact us
City Hall
5200 85th Ave N
Broaklyn Park, MN 55443
View map and directions to City Hall
Hours
Monday-Friday, 8 a.m. - 5 p.m.
Phone and email
http://www.brooklynpark.org/commissions/budget-advisory/?print=y 4/24/2014
Virnig, Sue _
From: Mehrkens, Lee <lee.mehrkens@co.ramsey.mn.us>
Sent: Friday,January 17, 2014 6:12 PM
To: Virnig, Sue
Subject: RE: MnGFOA ListServ: Budget Committees
Ramsey County has a Budget Committee of the Whole.
All members of the Board of Commissioners are also budget committee members, but it has a committee chair that is
different from the Board chair. The purpose of the budget committee is to receive the County Manager's budget
recommendations and hold department budget hearings and public/community hearings. By having a separate chair, it
allows Board members to share duties more fully(we have other committees set up the same way). The Board chair is
relieved of holding these budget hearings in addition to all other duties he/she performs and allows a budget chair to be
selected who concentrates on and specializes in budget matters.
It has worked very well for Ramsey County.
Lee Mehrkens
� Chief Financial Officer
Director,Ramsey County Finance Department
15 W.Kellogg Blvd., Room 270
Saint Paul, MN 55102
651.266.8040(office)
651.955.4830(mobile)
www.co.ramsev.mn.us
Workinq with You to Enhance our Quality of Life
2015 -2016 BUDGET CALENDAR— BASED ON CURRENT STATUTORY REQUIREMENTS
2014 Date(s1:
May 2 Budget workpapers for All Funds (General, Enterprise, Vehicle
Maintenance, Special Revenue) will be given to staff.
Mid-May Staff meeting to determine the 2015 Equipment, Buildings and Parks
projects to be included in the 2015 Proposed Budget.
May 23 Staff returns Proposed 2015-2016 Budgets to Finance for all funds given
out on May 3.
May 24 through Meetings with City Manager and Department/Division Heads to finalize
June 20 staff's Proposed 2015-2016 General Fund/Utility/Vehicle Maintenance
Budgets.
July 1 Proposed 2015-2016 General Fund Budget to be distributed to the City
Council.
July 8 through Meetings with City Manager and Department/Division Heads to finalize
September 2 staff's 2015-2016 Proposed Budget for the Golf Course.
July 8 Council/Manager Meeting - budget workshop.
August 13 (WED) Council/Manager Meeting - budget workshop.
September 2 Proposed 2015-2016 Budgets for the Enterprise and Other Funds
distributed to the City Council.
September 2 City Council certifies 2015 Proposed Property Tax Levy and sets date for
public hearing(s) on 2015-2016 General Fund Budget and tax levy.
September 9 Council/Manager Meeting - budget workshop.
October 14 Council/Manager Meeting - budget workshop.
November 12 (WED) Council/Manager Meeting - budget workshop.
Mid-November Truth In Taxation notices sent by County to all property owners in the City.
December 2 Truth in Taxation public hearing(s) on 2015 General Fund Budget and tax
levy. City Council adopts 2015 General Fund Budget, 2015 Tax Levy and
2015-2016 Budgets of the Enterprise & Other Funds. The 2015-2019
Capital Improvement Plan will be adopted.