HomeMy WebLinkAbout09-12-2022 Council Work Session PacketCouncil Work Session
Monday, September 12, 2022
5:30 P.M.
Orono Council Chambers,
2780 Kelley Parkway, Orono, MN 55356
WORK SESSION
AGENDA
1. Budget Discussion
Council Work Session
Monday, September 12, 2022
5:30 P.M.
Orono Council Chambers,
2780 Kelley Parkway, Orono, MN 55356
Past Meeting Agendas
June 27, 2022
• Budget Discussion
May 23, 2022
• Update on Septic Contractor
May 9, 2022
• Update on Septic Contractor
Annual Discussions Timeframe:
• Budget: Part of June, All of July, August and October.
• City Administrator & Police Chief Update (3 times per year for 15 minutes)
TO: Mayor Walsh and Council Members
FROM: Ron Olson, Finance Director
DATE: September 12, 2022
SUBJECT: 2023 Preliminary Budget and Tax Levy
Attachments:
A. 2023 Preliminary Budget Document
Staff, in conjunction with the Budget Committee, have been working on the 2023
budget and tax levy. The Preliminary Budget and Tax levy will be adopted at the
September 26th council meeting. The budget and levy are being presented tonight in advance
of adoption at the on the 26th.
The City began the budget process at the beginning of June with the
various city departments completing their budget request forms.
Departments then met with the City Administrator and the Finance
Director to review their budget requests. Upon completion of the
reviews, the draft preliminary General Fund budget was discussed by
the Budget Committee on July on 29th. The same process was
followed with the Enterprise Budgets which were discussed by the
Budget Committee on August 26th. The Preliminary General Fund
Budget and Tax Levy will be adopted by the Council on September
26th. The draft budget is being presented tonight to the whole
council for their review prior to adoption at the next council meeting.
Tax Levy. The tax levy is used to fund the general operations of the
City (General Fund), pay the debt service on the City’s outstanding
bonds, and to fund the Pavement Management (PMP), Building,
Facilities, Community Investment and Park Funds.
The total tax levy required to fund the 2023 draft budget is
$8,387,000. This is an increase of $1,442,224 or 20.8% over the
2022 levy. The increase includes an additional $100,000 to the PMP
Fund. The levy has been increased from $0.00 in 2015 to the level
required to fully fund the City’s Pavement Management Plan. The
additional $50,000 for Parks continues the Council’s commitment to
adequately fund park infrastructure and better maintain current
facilities. The additional $426,320 for Debt Service is need to service
the City’s current outstanding debt. The $219,000 to the Community
Investment Fund is new and will be used to fund projects that are of
general benefit to the Community.
The additional $648,904 for the General Fund represents the largest
increase in the levy. With inflation still in the 8% range the costs of
supplies, services, and materials are increasing. Inflation is also
creating upward pressure on wages for employees. As a result, the
levy needed to fund these increasing expenditure’s is also increasing.
Because the City has diverse revenue streams, the increase in the tax
levy will be less than the increase in expenditures.
Tax Capacity Rate and the Impact of the Tax Levy on Property
Owners. The County Assessor provides an annual calculation of the
City’s tax capacity based on the annual property revaluation. As of
July 1, 2022, the City’s taxable market value is $4,335,886,800 with
a tax capacity of $50,000.00. When compared to last year, taxable
market value has increased by 20.9% and the tax capacity by 21.1%.
As a result of the City’s increased tax capacity, the tax capacity rate
will remain at 16.78% in 2022. Orono will continue to have one of
the lowest tax rates in both Hennepin County, and the State of
Minnesota.
Using this tax rate and assuming no change in a property’s value, the
City’s share of the property tax bill would be remain the same in
2023 as it was in 2022. The actual tax impact on any particular
property will depend on how the property’s taxable value changed in
relation to the rest of the City. Tables illustrating a 5% increase in
value and a 5% decrease in value are included with this budget
document.
General Fund Budget.
General Fund Expenditures. The 2023 expenditure budget is
$10,923,500 which is an increase of $969,904 (9.7%) over the 2022
budget. The largest increase is in Personal Services (Wages and
Benefits) in the amount of $580,655. Professional services is
increasing by $100,000 (6.6%) as the result of an increase of $88,000
in the fire budget and $40,000 in Assessing. Other expenses, which
includes utilities and any budget lines not included in other
categories, is increasing by $100,580 (20.5%). This is the result of
increases in gas/electric costs, brush site disposal, and other
inflationary cost increases. Transfers to other funds is increasing by
$100,000 (25.0%) with the increase designated for fire equipment in
the Improvement Equipment Outlay Fund.
By Department, the significant increases are: The Police budget is
increasing by $480,700 (9.3%) as the result of wage and benefits,
i
City of Orono
Preliminary Budget
fuel costs, and squad replacement costs. Administration is increasing
$69,600 (16.6%) due to wages. Part of this increase in an increase
for temporary scanning help which is offset by the reduction in
elections during the non-election year. Assessing is increasing
$40,000 (18.2%) and is based on the County’s cost sharing formula.
Finance is increasing by $52,000 (18.7%). The increase is in wages
and is offset by savings in the Professional Services line of Central
Services. The Golf Course budget is increasing $61,270 (18.2%).
The possible addition of an assistant grounds keeper to improve
chemical application and reduce dependency on outside providers is
being discussed with the HR committee. Based on it improving
financials, staff would also like to move this department back to a
standalone enterprise fund. As the result of increasing brush disposal
costs, the Brush Site is increasing by $15,100 (53.7%) While
inflation is creating upward pressure on many budget lines, wages
are the main driver of the increasing General Fund expenditures.
Additional information on general fund departments can be found in
the information included with this document.
General Fund Revenues. For revenues, the General Fund budget
also totals $10,923,500 and is increasing by $947,904 (9.7%). The
General Fund property tax levy is increasing by $650,904 (13.0%)
and covers two-thirds of the increase. The remaining third of the
revenue increase is from non-tax sources. The bulk of the non-tax
revenue increase is for contracted police services which are
increasing by $208,100. By working cooperatively with neighboring
cities, we are able to provide expanded services to our citizens while
keeping the tax rate as low as possible.
Other revenues that are increasing include Golf Course Revenue
increasing by $39,000 to more closely reflect the prior two-year’s of
actual revenue; and Investment revenue increasing by $28,400 to
reflect current interest rates. Detailed revenue information is include
with this document.
Special Revenue Funds. The special revenue funds that budgets are
adopted for are the Park Fund, The Drug Forfeiture Fund, and the
TIF Fund. Special revenue funds by definition have a primary
source of revenue that is dedicated for a specific purpose. In the
Park Fund the primary revenue source is park dedication fees
collected from developers and the tax levy. By state law, park
dedication fees must be used for parkland acquisition and
development. The Drug Forfeiture Fund receives its primary
funding from the Police Department’s drug and alcohol enforcement
activities. The funds must be used for drug and alcohol related
activities. The TIF Fund is used to account for revenues related to
the Orono Woods Senior Housing Development. The budgets for the
Special Revenue Funds will be adopted as part of the final budget
approved on December 12th.
Debt Service Levies. The 2023 levy for debt service is increasing
by $424,320 to $1,002,000. This levy is used to pay the debt service
on the City’s outstanding bonds.
Enterprise Funds. The Water, Sewer, Stormwater, Recycling, and
Cable Funds are designed to account for the business type activities
of the City. These funds do not receive any property tax revenue.
The goal for the Enterprise funds is to be fully funded by rates
without depending on special assessments for infrastructure
improvements. A preliminary budget is not adopted for the
Enterprise Funds, and expenditure information is included only for
your review. The Enterprise budgets will be adopted on December
12th with the rest of the budget.
A rate study is currently being worked on to set the 2023 rates.
Based on the expenditure budgets, rate increases will be in line with
the projections of previous rate studies which supported the larger
increases in the recent past, followed by more sustainable future
increases in the two to three percent range. The rate study will be
presented to the Budget Committee in October. Final Utility rates
will be approved as part of the Fee Schedule on December 12th.
ii
City of Orono
Preliminary Budget
Capital Improvement Plan. The City formally adopts an annual
Capital Improvement Plan (CIP) that is updated on an annual basis.
The 2023 update is being worked on and will be presented to the
committee in October. The 2023 CIP will also be approved at the
December 12th meeting. The CIP is a planning document only and
approval of the CIP does not constitute approval of any expenditures.
Long Lake Fire Budgets. As required in the Fire Services
Agreement with Long Lake, the 2023 Operating and Capital budgets
are included for your review. These budgets will on the agenda for
approval at the September 26th council meeting. Approval of the
2023 Fire Capital Budget does obligate the City to fund the City’s
share of the 2023 purchases.
Final Budget Adoption and TNT. Adoption of the Preliminary
Budget and Tax Levy is just one step in the budget process. The
preliminary budget can be increased or decreased prior to adoption
of the final budget. The preliminary tax levy however cannot by
increased after it is adopted. However, it can be decreased prior to
the adoption of the final levy.
The final budget and levy will be adopted on December 12th after
the Truth in Taxation public hearing held at 6:00 pm. By law public
input must be allowed prior to the adoption of the final budget and
levy.
iii
City of Orono
Preliminary Budget
City of Orono
2023 Preliminary Budget
Table of Contents
Introduction/Budget Summary …………… i
Tax Levies ………………….……………………….. 1
Budget Effect on Residential Homes ...… 3
Debt Levies ……………………………………….. 6
General Fund Revenues ….…………………… 7
General Fund Expenditures ……………….… 14
Enterprise Funds …………..……………..…….. 32
Long Lake Fire Budgets…………….………..…. 52
Fund Descriptions……………………….………... 55
City of Orono
Local Levy
2022 Over / Under 2021
2022 2023 Amount Percent
TAX LEVIES
General Fund $4,992,096 $5,641,000 $648,904 13.00%
Facilities Fund 375,000 375,000 0 0.00%
Pavement Management 900,000 1,000,000 100,000 11.11%
Parks 100,000 150,000 50,000 50.00%
Community Investment 0 219,000 219,000 N/A
GO Improvement 2014 161,000 242,000 81,000 50.31%
GO Improvement 2016 416,680 0 -416,680 -100.00%
GO Improvement 2021 0 760,000 760,000 N/A
Total Local Tax Capacity Rate $6,944,776 $8,387,000 $1,442,224 20.77%
Tax Levy and Rate
Page 1
City of Orono
Tax Rate
2023 Over / Under 2022
Actual Estimated
TAX CAPACITY 2022 2023 Amount Percent
Net Tax Capacity (Adj Net Tax Capacity)$41,292,267 $50,000,000 $8,707,733 21.09%
LOCAL LEVY
Total levy all funds $6,944,776 $8,387,000 $1,442,224 20.77%
TAX CAPACITY RATES
General Revenue 12.09%11.28%-0.81
Building Fund 0.91%0.75%-0.16
Pavement Management 2.18%2.00%-0.18
Parks 0.24%0.30%0.06
Community Investment 0.00%0.44%0.44
GO Improvement 2014 0.39%0.48%0.09
GO Improvement 2016 1.01%0.00%-1.01
GO Improvement 2021 0.00%1.52%1.52
Total Local Tax Capacity Rate 16.82%16.77%-0.04
Tax Levy and Rate
Page 2
Actual Actual Actual Actual
2021 2021 2021 2021
Value $250,000 $237,500 $500,000 $475,000 $1,000,000 $950,000 $2,000,000 $1,900,000
MVE $14,740 $15,865 $0 $0 $0
Tax Value $235,260 $221,635 $500,000 $475,000 $1,000,000 $950,000 $2,000,000 $1,900,000
2,353 2,216 5,000 4,750 11,250 10,625 23,750 22,500
16.820%16.790%16.820%16.790%16.820%16.790%16.820%16.790%
$395.71 $372.13 $841.00 $797.53 $1,892.25 $1,783.94 $3,994.75 $3,777.75
-$23.58 -$43.47 -$108.31 -$217.00
-5.96%-5.17%-5.72%-5.43%
* Tax Capacity (net) = 1% of first $500,000 market value, plus 1.25% of all value over $500,000
** Assumes a 5.0% decrease in value
% Increase from 2020
$ Increase from 2020
Effect of 2023 Tax Levy & Budget on Residential Properties
5.0% Decrease in Value
Tax Capacity (Net) *
Tax Capacity Rate
Net City Tax
Estimated
2022
Estimated
2022
Estimated
2022
Estimated
2022
Levy Effect
Page3
Actual Actual Actual Actual
2021 2021 2021 2021
Value $250,000 $250,000 $500,000 $500,000 $1,000,000 $1,000,000 $2,000,000 $2,000,000
MVE $14,740 $14,740 $0 $0 $0
Tax Value $235,260 $235,260 $500,000 $500,000 $1,000,000 $1,000,000 $2,000,000 $2,000,000
2,353 2,353 5,000 5,000 11,250 11,250 23,750 23,750
16.820%16.790%16.820%16.790%16.820%16.790%16.820%16.790%
$395.71 $395.00 $841.00 $839.50 $1,892.25 $1,888.88 $3,994.75 $3,987.63
-$0.71 -$1.50 -$3.37 -$7.12
-0.18%-0.18%-0.18%-0.18%
* Tax Capacity (net) = 1% of first $500,000 market value, plus 1.25% of all value over $500,000
** Assumes no change in value
Tax Capacity Rate
Net City Tax
$ Increase from 2020
% Increase from 2020
2022 2022 2022 2022
Tax Capacity (Net) *
Effect of 2023 Tax Levy & Budget on Residential Properties
No Change in Value
Estimated Estimated Estimated Estimated
Levy Effect
Page4
Actual Actual Actual Actual
2022 2022 2022 2022
Value $250,000 $262,500 $500,000 $525,000 $1,000,000 $1,050,000 $2,000,000 $2,100,000
MVE $14,740 $13,615 $0 $0 $0
Tax Value $235,260 $248,885 $500,000 $525,000 $1,000,000 $1,050,000 $2,000,000 $2,100,000
2,353 2,489 5,000 5,313 11,250 11,875 23,750 25,000
16.820%16.820%16.820%16.820%16.820%16.820%16.820%16.820%
$395.71 $418.62 $841.00 $893.56 $1,892.25 $1,997.38 $3,994.75 $4,205.00
$22.92 $52.56 $105.13 $210.25
5.79%6.25%5.56%5.26%
* Tax Capacity (net) = 1% of first $500,000 market value, plus 1.25% of all value over $500,000
** Assumes a 5.0% Increase in value
Tax Capacity Rate
Net City Tax
$ Increase from 2020
% Increase from 2020
2023 2023 2023 2023
Tax Capacity (Net) *
Effect of 2023 Tax Levy & Budget on Residential Properties
5.0% Increase in Value
Estimated Estimated Estimated Estimated
Debt Issue
2014 Garage, Water, Refunding
Tax Levy
Transfers - Contract Revenue
Water Fund - Portion
2016 GO Refunding Bonds
Tax levy
Transfer - Water
Transfer - Sewer
2021 GO Improvement Bonds
Tax levy
Rent - Water
Rent - Sewer
Current Debt Service Sources
Total Levy Required
Total Utility Funds
Total MSA
Total
2022 2023 2024 2025 2026 2027 2028 2029
161,000 242,000 278,000 278,000 278,000 278,000 278,000
- - - - - - -
101,830 100,430 98,570 101,550 99,350 101,920 99,310 101,500
262,830 342,430 376,570 379,550 377,350 379,920 377,310 101,500
416,675
55,000
110,000
581,675
- 760,000 760,000 760,000 760,000 760,000 760,000 760,000
262,830 342,430 376,570 379,550 377,350 379,920 377,310 101,500
577,675 1,002,000 1,038,000 1,038,000 1,038,000 1,038,000 1,038,000 760,000
266,830 100,430 98,570 101,550 99,350 101,920 99,310 101,500
- - - - - - - -
844,505 1,102,430 1,136,570 1,139,550 1,137,350 1,139,920 1,137,310 861,500
Debt Payments
Page 6
Account Revenue Source
2020
Actual
2021
Actual
Y-T-D
Jun 30,2022
2022
Budget 2023 Budget
Increase
(Decrease)
Percentage
Increase
(Decrease)
Property Taxes 4,647,515 4,841,335 2,840,769 5,013,596 5,664,500 650,904 13.0%
Total Licenses 17,045 18,750 4,274 18,700 18,700 - 0.0%
Total Permits 480,119 592,444 316,800 566,500 566,500 - 0.0%
Total Intergovernmental 532,205 546,258 56,296 403,000 403,000 - 0.0%
Total Gen Govt Service Charges 564,734 911,265 439,471 782,400 798,100 15,700 2.0%
Total Public Safety Service Charges 2,535,070 2,554,578 2,246,950 2,654,800 2,862,900 208,100 7.8%
Total Fines and Forfeits 44,001 85,831 30,231 75,000 80,000 5,000 6.7%
Total Investment Revenue 61,213 100,797 240 80,500 108,900 28,400 35.3%
Total Golf Course Receipts 353,110 383,216 154,087 338,000 377,000 39,000 11.5%
Total Miscellaneous Revenue 80,904 73,725 6,094 43,100 43,900 800 1.9%
Total Revenue 9,315,916 10,108,199 6,095,212 9,975,596 10,923,500 947,904 9.5%
City of Orono
2023 Revenue Budget Detail
General Fund Revenue
Page 7
Account Revenue Source
2020
Actual
2021
Actual
Y-T-D
Jun 30,2022
2022
Budget 2023 Budget
Increase
(Decrease)
Percentage
Increase
(Decrease)
101-31010 Current Ad Valorem Taxes 4,565,199 4,727,771 2,755,270 4,992,096 5,641,000 648,904 13.0%
101-31020 Delinquent Ad Valorem Taxes 20,893 45,450 54,904 20,000 20,000 - 0.0%
101-31040 Fiscal Disparities 40,494 43,585 14,700 - - - N/A
101-31050 Personal Property Tax 20,221 20,687 12,155 - - - N/A
101-31060 Forfeited Tax Sale Apportionmt 21 - - - - - N/A
101-31070 Rent Credit - - - - - - N/A
101-31900 Penalties and Interest-Taxes 686 3,842 3,740 1,500 3,500 2,000 133.3%
Property Taxes 4,647,515 4,841,335 2,840,769 5,013,596 5,664,500 650,904 13.0%
101-32110 Beer & Liquor Licenses 6,600 6,575 625 7,100 7,100 - 0.0%
101-32120 Cigarette Licenses 750 750 500 500 500 - 0.0%
101-32170 Garbage Haulers Licenses 1,110 1,095 675 1,100 1,100 - 0.0%
101-32180 Other Business License/Permit 6,335 5,850 1,894 8,000 8,000 - 0.0%
101-32230 Rental Licenses 1,800 4,400 600 2,000 2,000 - 0.0%
101-32240 Dog Licenses 450 80 (20) - - - N/A
Total Licenses 17,045 18,750 4,274 18,700 18,700 - 0.0%
101-32510 Building Permits 357,672 487,947 268,133 475,000 475,000 - 0.0%
101-32520 Zoning Permit 2,350 2,200 550 1,500 1,500 - 0.0%
101-32530 Mechanical/Septic/Other 93,791 74,581 30,289 60,000 60,000 - 0.0%
101-32590 Plumbing Permit 26,306 27,716 17,829 30,000 30,000 - 0.0%
Total Permits 480,119 592,444 316,800 566,500 566,500 - 0.0%
101-33390 Federal Grant-other 237,184 - - - - - N/A
101-33415 Market Value Credit 321 434 - - - - N/A
101-33420 Police State Aid 252,028 231,346 - 240,000 240,000 - 0.0%
101-33430 Police Training Reimbursement 31,023 33,651 - 23,000 23,000 - 0.0%
101-33460 PERA State Aid - - - - - - N/A
101-33490 State Grant-other 6,649 279,477 56,296 140,000 140,000 - 0.0%
101-33890 Grants/Aids from Other Govts 5,000 1,350 - - - - N/A
Total Intergovernmental 532,205 546,258 56,296 403,000 403,000 - 0.0%
101-34200 Administrative Charges for Svc 286,000 366,875 145,750 275,000 280,000 5,000 1.8%
101-34210 General Taxable Sales/Service 268 357 21 2,000 2,000 - 0.0%
101-34220 Assessments searches 40 200 - 100 100 - 0.0%
101-34240 Zoning Disclosure - 100 50 - - - N/A
101-34410 Plan Check/Site Exam Fees 169,196 280,163 162,101 200,000 200,000 - 0.0%
101-34420 Cond Use-Variance-Dev Fees 17,325 20,325 8,975 19,000 19,000 - 0.0%
101-34430 Engineering & Legal Fees 42,706 115,109 (19,110) 45,000 45,000 - 0.0%
101-34440 Bldg Permits-mail in fees - - - - - - N/A
101-34450 On-site Septic Program fees 46,701 46,911 23,456 46,300 47,000 700 1.5%
101-34783 Park Reservations 270 4,035 10,105 2,000 2,000 - 0.0%
101-34781 Off Leash Annual Pass - - - - - - N/A
101-34810 Coop Agreement-public works 2,227 76,743 108,123 192,000 202,000 10,000 5.2%
101-34815 InterDepartmental Services-PW - - - - - - N/A
101-34830 Brush Site Fees 446 - 1,000 1,000 - 0.0%
Total Gen Govt Service Charges 564,734 911,265 439,471 782,400 798,100 15,700 2.0%
101-34460 Coop Agreement-inspection 20,041 2,280 - - - - N/A
101-34610 Coop Agreement-police 2,417,012 2,453,081 2,244,265 2,552,800 2,760,900 208,100 8.2%
101-34630 Police Special Services 71,911 72,564 2,625 100,000 100,000 - 0.0%
101-34640 False Alarm Fees 200 100 - 1,000 1,000 - 0.0%
City of Orono
2023 Revenue Budget Detail
General Fund Revenue
Page 8
Account Revenue Source
2020
Actual
2021
Actual
Y-T-D
Jun 30,2022
2022
Budget 2023 Budget
Increase
(Decrease)
Percentage
Increase
(Decrease)
City of Orono
2023 Revenue Budget Detail
101-34650 Police Reports 1,056 163 - 1,000 1,000 - 0.0%
101-34670 Police Reserve Receipts 24,790 26,030 - - - - N/A
101-34680 Explorers program 60 360 60 - - - N/A
Total Public Safety Service Charges 2,535,070 2,554,578 2,246,950 2,654,800 2,862,900 208,100 7.8%
101-35105 Admin Citations 3,343 18,540 4,892 15,000 15,000 - 0.0%
101-35400 Court Fines 40,658 67,291 25,339 60,000 65,000 5,000 8.3%
101-35410 Drug Task Force - - - - - - N/A
101-35420 Dog Impound Fees - - - - - - N/A
Total Fines and Forfeits 44,001 85,831 30,231 75,000 80,000 5,000 6.7%
101-39310 Interest on investments 60,558 100,000 - 80,000 108,000 28,000 35.0%
101-39350 Interest-NOW account 655 797 240 500 900 400 80.0%
Total Investment Revenue 61,213 100,797 240 80,500 108,900 28,400 35.3%
101-37910 Green Fees 246,026 251,210 103,571 225,000 250,000 25,000 11.1%
101-37920 Rental-Golf carts & Club 85,925 101,070 36,651 90,000 100,000 10,000 11.1%
101-37930 Beer Sales 12,067 16,046 7,509 15,000 16,000 1,000 6.7%
101-37935 Pop Sales - 2 - - - - N/A
101-37940 Concessions-taxable 5,163 8,987 4,142 5,000 7,000 2,000 40.0%
101-37960 Golf Ball Sales 1,824 4,119 1,412 2,000 3,000 1,000 50.0%
101-37970 Pro Shop-taxable 1,249 580 214 1,000 1,000 - 0.0%
101-37980 Pro Shop-nontaxable 855 1,322 587 - - - N/A
101-37990 Other Golf Course Receipts - - - - - - N/A
101-37999 Cash Over/Short - (120) 1 - - - N/A
Total Golf Course Receipts 353,110 383,216 154,087 338,000 377,000 39,000 11.5%
101-37699 Utility Penalties 1,520 4 5 2,000 - (2,000) -100.0%
101-39610 Miscellaneous Revenue 2,130 13,293 3,905 4,700 5,000 300 6.4%
101-39615 Convenience Fee 2,636 543 - - - - N/A
101-39620 Rent Income 4,950 5,850 2,250 5,400 5,400 - 0.0%
101-39630 Contributions & donations 17,200 14,733 1,290 5,000 5,000 - 0.0%
101-39640 Refunds & Reimbursements 12,653 7,414 (1,356) 3,000 3,000 - 0.0%
101-39680 Sale of Equipment 39,811 31,387 - 20,000 25,000 5,000 25.0%
101-39999 Cash Over/Short - - - - - - N/A
101-34230 Filing fees-elections/plats 4 500 - 3,000 500 (2,500) -83.3%
Total Miscellaneous Revenue 80,904 73,725 6,094 43,100 43,900 800 1.9%
Total Revenue 9,315,916 10,108,199 6,095,212 9,975,596 10,923,500 947,904 9.5%
General Fund Revenue
Page 9
Property Taxes
52%
Licenses
0%
Permits
5%
Intergovernmental
4%
Gen Govt Service Charges
7%
Public Safety Service Charges
26%
Fines and Forfeits
1%
Investment Revenue
1%
Golf Course Receipts
4%
Miscellaneous Revenue
0%
General Fund Revenues
City of Orono
General Fund Revenue
Page 10
2021
Actual
2022
Budget
2023
Recommended
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 5,791,741 6,445,975 7,026,630 580,655 9.01%
Supplies & Maintenance 567,004 668,650 699,270 30,620 4.58%
Insurances 163,525 178,660 188,600 9,940 5.56%
Professional Services 1,746,332 1,549,891 1,652,500 102,609 6.62%
Other Expenses 347,647 491,520 592,100 100,580 20.46%
Capital Outlay 305,671 185,000 221,000 36,000 19.46%
Transfers to Other Funds 368,750 400,000 500,000 100,000 25.00%
Contingencies 21,869 30,000 30,000 - 0%
Purchases for Resale 19,763 15,900 13,400 (2,500) -15.72%
Total 9,332,301 9,965,596 10,923,500 957,904 9.61%
2023 General Fund Budget
Major Expenditure Categories
City of Orono
General Fund Expenditures
Page 11
2021
Budget
2021
Actual
Y-T-D
Jun 30,2022
2022
Budget
2023
Dept
Request
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Mayor & Council 35,593 36,153 29,027 43,500 42,750 (750) -1.72%
Administration 407,859 403,729 171,639 418,200 487,800 69,600 16.64%
Elections 51,482 27,864 18,383 68,370 38,400 (29,970) -43.84%
Assessing 203,333 228,333 - 220,000 260,000 40,000 18.18%
Finance 217,417 205,466 181,453 279,150 331,200 52,050 18.65%
Law/Legal Services 104,527 126,966 40,191 133,000 125,000 (8,000) -6.02%
Central Services 329,385 318,660 95,265 329,700 316,700 (13,000) -3.94%
Human Services 9,500 9,500 - 12,400 12,400 - 0.00%
Police 4,688,559 4,975,919 2,231,094 5,147,000 5,627,700 480,700 9.34%
Fire Protection Services 433,954 427,091 227,971 455,941 544,000 88,059 19.31%
Building & Zoning 683,558 816,452 385,752 786,925 840,670 53,745 6.83%
Engineering 20,996 30,220 7,731 20,000 20,000 - 0.00%
Street Maintenance 662,843 611,835 299,246 582,600 609,800 27,200 4.67%
Public Works - Spring Park - 32,306 23,335 92,900 97,500 4,600 4.95%
Parks 243,994 245,050 112,208 330,350 347,450 17,100 5.18%
Golf Course 261,559 340,278 141,536 336,260 397,530 61,270 18.22%
Brush Site 16,560 17,121 3,592 28,100 43,200 15,100 53.74%
Special Services 62,233 101,966 39,809 249,200 251,400 2,200 0.88%
General Fund - Special Projects-Continge 3,399 21,869 8,114 30,000 30,000 - 0.00%
Transfers to Other Funds 400,000 368,750 - 400,000 500,000 100,000 25.00%
Total General Fund Expenditures 8,836,754 9,345,528 4,016,346 9,963,596 10,923,500 959,904 9.63%
City of Orono
2023 General Fund Budget
Departmental Budgets
General Fund Expenditures
Page 12
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 19,692 19,692 19,700 11,479 19,700 0 0.00%
City Wide Memberships 12,541 12,724 13,000 12,263 13,650 650 5.00%
Other Expenses 3,360 3,690 4,300 2,068 9,400 (1,400)0.00%
35,593 36,106 37,000 25,809 42,750 (750)-2.03%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
*Personal Services include the wages and employment taxes for City Council Representatives.
*City-wide Memberships are as follows:
Suburban Rate Authority
League of Minnesota Cities
Metro Cities
*Other Expenses includes training and meeting expenses.
2023 General Fund Operating Budget
Departmental Summary
General Fund - Mayor & Council - General Government
City Council Total
41110
The City Council oversees the policies and procedures that govern the city in promoting the health, safety, and general welfare of the citizens of Orono.
General Fund Expenditures
Page 13
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 388,056 385,328 397,300 227,941 471,000 73,700 18.55%
Supplies & Maintenance 126 381 300 129 300 0 0.00%
Professional Serivces 13,010 12,285 7,000 6,718 7,500 500 0.00%
Other Expenses 6,667 5,735 13,600 2,515 9,000 (4,600)-33.82%
407,859 403,729 418,200 237,302 487,800 69,600 16.64%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
Administration Total
2023 General Fund Operating Budget
Departmental Summary
General Fund - Administration - General Government
41300
*Other Expenses includes training and development, memberships in professional organizations for the Administrative Staff, and the City Administrator's car allowance.
*Personal Services include the wages and employment taxes for the City Administrator and Administration Staff (90%).
The City Clerk and Administrative Staff are also included in the Administration Department and perform various function such as customer service, general administrative duties,
permits and licensing, elections, data practices, and record management.
The Administration Department includes the City Administrator who is responsible for meeting satatutory and legal obligations, implementing policy established by the City Council
and ensuring the successful management of all city operations. In addition the City Administrator is responsible for overseeing the human resource function.
*Professional Services includes the city recorder for city council meetings.
General Fund Expenditures
Page 14
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 37,800 25,161 55,600 13,819 32,800 (22,800)-41.01%
Supplies & Maintenance 8,779 2,248 6,000 2,248 3,500 (2,500)-41.67%
Other Expenses 4,904 455 6,770 0 2,100 (4,670)-68.98%
51,482 27,864 68,370 16,067 38,400 (29,970)-43.84%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
Departmental Summary
General Fund - Elections - General Government
Elections Total
41410
2023 General Fund Operating Budget
*Other expenses include professional services, postage, travel expenses, advertising, building/equipment rental, training, meeting expenses and other miscellaneous expenses.
The Elections Department administers all federal, state, county, and municipal elections held in the city. Temporary election judges are hired to provide the necessary staffing at
polling locations, and for the operation of voting machines. The Administrative Staff provides supervision to the election judges as needed and maintains election records.
*Personal Services are the wages for the temporary election judges and Administration Staff (10%). 2022 is an election year.
General Fund Expenditures
Page 15
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Assessing Contract 203,333 228,333 220,000 104,000 260,000 40,000 18.18%
203,333 228,333 220,000 104,000 260,000 40,000 18.18%
PROGRAM DESCRIPTION & OBJECTIVES:
41550
General Fund - Assessing - General Government
Assessing Total
2023 General Fund Operating Budget
Departmental Summary
The City maintains a renewable contract agreement with Hennepin County to provide Assessing services.
General Fund Expenditures
Page 16
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 198,050 195,524 269,900 102,281 320,500 50,600 18.75%
Supplies & Maintenance 0 159 0 0 0 0 0.00%
Professional Services 15,463 8,953 5,500 6,453 6,500 1,000 0.00%
Other Expenses 3,904 831 3,750 508 4,200 450 12.00%
217,417 205,466 279,150 109,241 331,200 52,050 18.65%
PROGRAM DESCRIPTION & OBJECTIVES
OPERATING COST ACTIVITIES:
*Personal Services include the wages and employment taxes for the Finance Department Staff.
Staff includes: Finance Director, Accountant and Resource Management Technician.
Finance Total
Departmental Summary
General Fund - Finance Department - General Government
41500
2023 General Fund Operating Budget
*Other Expenses includes training and development, and memberships in professional organizations for the Finance Staff.
The Finance Department oversees the City's financial operations, insurances, and employee benefits. It is responsible for preparing the budget document and annual report in
accordance with generally accepted accounting principles.
General Fund Expenditures
Page 17
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services 104,527 126,966 133,000 45,446 125,000 (8,000)-6.02%
104,527 126,966 133,000 45,446 125,000 (8,000)-6.02%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
2023 General Fund Operating Budget
Departmental Summary
General Fund - Law/Legal Services - General Government
41600
Law/Legal Services Total
*Professional Services includes the costs associated with the contract with legal staff, prosecution costs, code enforcement, and jail charges.
The City maintains a renewable contract agreement with two local legal firms to provide legal services. The Legal Department provides professional representation and opinion on
city services and operations.
General Fund Expenditures
Page 18
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 8,873 13,520 22,000 7,791 21,700 (300)-1.36%
Supplies & Maintenance 72,186 46,791 65,000 28,765 58,500 (6,500)-10.00%
Professional Services 103,378 136,072 111,000 57,660 98,000 (13,000)-11.71%
Insurances 44,800 44,800 49,200 22,400 51,000 1,800 3.66%
Other Expenses 100,149 77,476 82,500 44,504 87,500 5,000 6.06%
Capital Outlay & Transfers 0 0 0 0 0 0 0.00%
329,385 318,660 329,700 161,119 316,700 (13,000)-3.94%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
2023 General Fund Operating Budget
Departmental Summary
General Fund - Central Services - General Government
41900
*Professional Services includes annual audit expenses and fees associated with administering city benefit plans.
*Other Expenses includes utilities, publishing costs, copier leases, and other miscellaneous charges related to city operations.
The Central Services Department provides for those operating expenses that encompass all city departments. By consolidating these expenditures, the City can more accurately
determine the effectiveness of the costs and benefits provided. The City maintains a renewable contract agreement with an outside janitorial service for general cleaning and
upkeep of city facilities. The Central Services Department also pays for a portion of the costs associated with the annual audit.
*Supplies & Maintenance include the operating supplies and maintenance expenses on city equipment and facilities.
Central Services Total
*Insurance Expenses includes a portion of the City's general and liability insurance costs.
General Fund Expenditures
Page 19
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Contributions 9,500 9,500 12,400 9,500 12,400 0 0.00%
9,500 9,500 12,400 9,500 12,400 0 0.00%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
The Gillespie Center 9,500
Orono Community Education 2,900
12,400
The Human Services Department is comprised of area organizations that provide equal opportunity in employment, housing, public services, and education. The City maintains an
affiliation with these organizations to ensure a strong relationship with area communities and their citizens.
*Contributions are the contributions made to Human Service Organizations in the Orono area. Organizations include:
41800
2023 General Fund Operating Budget
Departmental Summary
General Fund - Human Services - General Government
Human Services Total
General Fund Expenditures
Page 20
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 3,873,445 4,045,297 4,176,100 2,184,265 4,540,500 364,400 8.73%
Supplies & Maintenance 190,486 205,302 258,000 101,507 301,000 43,000 16.67%
Professional Services 205,697 197,415 286,800 111,457 312,500 25,700 8.96%
Insurances 102,100 102,100 114,700 51,050 122,300 7,600 6.63%
Other Expenses 104,394 120,134 126,400 64,303 130,400 4,000 3.16%
Capital Outlay 212,437 305,671 185,000 101,182 221,000 36,000 19.46%
4,688,559 4,975,919 5,147,000 2,613,765 5,627,700 480,700 9.34%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
*Personal Services include the wages and employment taxes for the Police Department.
42110
The Police Department provides for the public safety within Orono and several surrounding communities. This is accomplished through preventive patrol, traffic enforcement, education,
criminal investigation and prosecution. Through renewable contract agreements, the city provides police services to the communities of Spring Park, Minnetonka Beach, and Mound. Due
to the nature of these cooperative agreements, the Police Department operates, and is budgeted for as a 'cost center'. This enables the City to accurately determine the portion of
operating costs that pertain to each contract city.
Staff includes: Police Chief, Deputy Chief, Sergeant (5), Investigators (5), Patrol Officers (19), Community Service Officer, Office Manager, Administrative Assistant (2)
*Supplies & Maintenance include the operating supplies and maintenance expenses on police equipment and facilities.
*Other Expenses includes utilities, fuel, publishing costs, copier leases, and other miscellaneous charges related to police operations.
*Insurance Expenses includes a portion of the City's general, liability, and auto insurance costs.
*Professional Services includes the police records system, internet, animal care, and medical and psychological evaluations for new officers.
Police Total
Departmental Summary
General Fund - Police Department - Public Safety
2023 General Fund Operating Budget
General Fund Expenditures
Page 21
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services 433,914 427,091 455,941 320,318 544,000 88,059 19.31%
Other Expenses 0 0 0 0 0 0 N/A
433,914 427,091 455,941 320,318 544,000 88,059 19.31%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
*Professional Services are the costs associated with the contract agreements with Long Lake.
The Fire Department is comprised of renewable contract agreements with the surrounding community of Long Lake for fire suppression services.
Fire Protection Services Total
General Fund - Fire Protection Services - Public Safety
42260
2023 General Fund Operating Budget
Departmental Summary
General Fund Expenditures
Page 22
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 533,479 447,527 698,775 240,991 751,000 52,225 7.47%
Supplies & Maintenance 769 634 0 0 1,920 1,920 N/A
Professional Services 145,304 364,044 77,500 142,081 70,500 (7,000)-9.03%
Other Expenses 4,006 4,246 10,650 1,736 17,250 6,600 61.97%
683,558 816,452 786,925 384,809 840,670 53,745 6.83%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
*Personal Services include the wages and employment taxes for Planning and Zoning Staff.
Building & Zoning Total
*Other Expenses includes training and development, and memberships in professional organizations for the Planning & Zoning Staff.
*Professional Services include engineering, legal consulting services and contracted building inspections.
The Planning & Zoning Department oversees the development and redevelopment within the City in accordance with established policies and guidelines. The policies and
guidelines have been created and are enforced to maintain the health, safety, and welfare of the public, as well as the aesthetics of the community.
Staff includes: Director of Community Development, Planners (2), Planning Assistant, Building Official and Building Inspector.
2023 General Fund Operating Budget
Departmental Summary
General Fund - Building & Zoning - Public Safety
42400
General Fund Expenditures
Page 23
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services 20,996 30,220 20,000 8,941 20,000 0 0.00%
Engineering Total 20,996 30,220 20,000 8,941 20,000 0 0.00%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
2023 General Fund Operating Budget
Departmental Summary
General Fund - Engineering
43170
*Professional Services are the costs associated with the contract agreement with the engineering firm.
The City maintains a renewable contract with a local firm to provide all engineering services. The Engineering Department provides professional representation and opinion on city
services and operations.
General Fund Expenditures
Page 24
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 325,759 364,039 248,600 173,440 259,000 10,400 4.18%
Supplies & Maintenance 201,917 134,548 186,000 32,383 180,000 (6,000)-3.23%
Professional Services 95,367 74,606 105,600 47,600 106,100 500 0.47%
Other Expenses 39,574 38,642 42,400 21,966 64,700 22,300 52.59%
662,618 611,835 582,600 275,389 609,800 27,200 4.67%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
*Personal Services include the wages and employment taxes for the Public Works Department.
*Other Expenses include electricity costs for street lighting and employee development.
*Supplies & Maintenance include general operating supplies for street repair/maintenance, and vehicle and equipment maintenance.
The Street Department provides for the maintainance of all city streets to ensure a safe and driveable condition. Standard maintenance includes seal-coating, patching, snow
plowing, and sweeping. Due to its excess storage capacity, the City maintains cooperative agreements with surrounding communities for storage and sale of salt/sand supplies.
Departmental Summary
General Fund - Public Works Department
2023 General Fund Operating Budget
43000
Public Works Total
Staff includes: Director of Public Works/City Engineer (15%), Public Works Supervisors (25%), Maintenance Workers (40%), Public Works Support/Utility Billing Specialist (20%)
General Fund Expenditures
Page 25
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 0 0 91,400 0 96,000 4,600 5.03%
Professional Services 0 0 1,500 0 1,500 0 0.00%
Public Works Total 0 0 92,900 0 97,500 4,600 4.95%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
*Personal Services include the wages and employment taxes for the Public Works Department.
City of Orono
2023 Line Item Budget
General Fund - Public Works - Spring Park
43100
As of 9/1/2021 Orono began providing public works service to the City of Spring Park.
Wages and benefits are based 1 FTE and use the average wage of all maintenance workers.
*Supplies & Maintenance include general operating supplies for street repair/maintenance, and vehicle and equipment maintenance. Supplies used will be billed back to Spring
Park.
General Fund Expenditures
Page 26
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 118,726 102,660 210,000 65,618 224,600 14,600 6.95%
Supplies & Maintenance 99,151 108,572 99,000 57,070 100,200 11,200 11.31%
Professional Services 8,775 8,451 10,300 5,014 10,900 600 0.00%
Other Expenses 11,420 12,005 11,050 4,293 11,750 700 0.00%
238,072 231,688 330,350 131,995 347,450 27,100 8.20%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
*Personal Services includes the wages and employment taxes for the Parks Department.
*Supplies & Maintenance includes the operating supplies and maintenance for all park facilities.
*Other Expenses includes the costs associated with equipment rental.
Parks Total
45200
The Parks & Recreation Department provides for the maintainance of the City's parks. In addition, the city participates in a joint recreation program with area organizations to
ensure a community-wide effort in providing adequate recreational facilities.
2023 General Fund Operating Budget
Departmental Summary
General Fund - Parks - Culture-Recreation
Staff includes: Director of Public Works (10%), Parks/Golf Supervisor (50%), Maintenance Workers (5%), Public Works Support/Utility Billing Specialist (10%)
General Fund Expenditures
Page 27
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 129,963 169,079 203,200 89,993 236,230 33,030 16.25%
Supplies & Maintenance 45,804 62,584 38,100 34,722 53,600 15,500 40.68%
Insurances 13,300 16,625 14,660 9,975 15,300 640 4.37%
Other Expenses 60,363 72,012 64,100 41,281 79,000 14,600 22.78%
Purchases for Resale 11,844 19,763 15,900 11,973 13,400 (2,500)-15.72%
261,274 340,062 335,960 187,943 397,530 61,270 18.24%
PROGRAM DESCRIPTION & OBJECTIVES:
The Golf Course provides a golfing opportunity for both residents and visitors to the City.
OPERATING COST ACTIVITIES:
Personal Services include the wages and employment taxes for the Golf Course.
Staff includes: Parks/Golf Supervisor (50%), Clubhouse Manager, Seasonal Golf Course Employees
Other Expenses include utilities, golf cart rental, and advertising.
45210
Supplies & Maintenance include general operating supplies for the course and equipment repairs and maintenance.
Purchase for Resale are items that are food, beverage, clothing and golf supplies that are sold in the clubhouse.
Insurances include the golf courses share of the City's general, liability, liquor, and auto insurance polices.
Golf Course Total
2023 General Fund Operating Budget
Departmental Summary
General Fund - Culture-Recreation - Golf Course
General Fund Expenditures
Page 28
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 5,623 8,917 11,600 5,254 12,200 600 5.17%
Supplies & Maintenance 219 127 250 127 250 0 0.00%
Insurances 0 0 100 0 0 (100)-100.00%
Other Expenses 10,538 8,078 15,550 7,216 30,750 14,700 94.53%
16,380 17,121 27,500 12,597 43,200 15,200 55.27%
PROGRAM DESCRIPTION & OBJECTIVES:
The Brush Site provides a place for residents and contractors to drop off tree branches and brush.
OPERATING COST ACTIVITIES:
Personal Services include the wages and employment taxes for the Brush Site.
Staff includes: Brush Site Attendant
Insurances include the brush site's share of the City's general insurance polices.
45220
Supplies & Maintenance include general operating supplies for repair and maintenance of the brush site.
Other Expenses include convenience fee, IT services, insurance, gas/electricity, repairs/maintenance and equipment rental.
Brush Site
2023 General Fund Operating Budget
Departmental Summary
Brush Site Total
General Fund Expenditures
Page 29
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 16,762 14,997 41,200 8,815 41,400 200 0.49%
Professional Services 45,472 86,968 88,000 14,677 90,000 2,000 2.27%
Other Expenses 0 0 120,000 0 120,000 0 0.00%
62,233 101,966 129,200 23,492 251,400 2,200 1.70%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES (Reimbursed):
*Personal Services include Police Officer overtime wages for security work and/or traffic control.
*Professional Services include legal and engineering review expense for land use applications.
The Special Services Department provides a separate 'cost center' for tracking city-provided consulting and Police special service details. Orono residentswho apply for land use
variations are subject to be billed for any additional staff, legal, and engineering time that is spent reviewing their application. Thesecharges are recorded in this departmental
budget, and the applicants are subsequently billed for this additional time. Orono businesses or residentswho wish to contract with the city for Police security or traffic control are
billed for the officers time. The City's costs are recorded in this departmentalbudget, and are offset by the revenues received from the requesting parties.
Special Services-Consulting & Police Total
43280
2023 General Fund Operating Budget
Departmental Summary
General Fund - Special Services -Consulting & Police
General Fund Expenditures
Page 30
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Aug 30, 2021
2023
Adopted
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 0 0 0 0 0 0 N/A
Professional Services 0 0 0 0 0 0 N/A
Other Expenses 266 0 0 0 0 0 N/A
Capital & Transfers 740,000 368,750 400,000 168,750 500,000 100,000 25.00%
Contingency Items 3,399 21,869 30,000 15,169 30,000 0 0.00%
Special Projects-Contingencies Total 743,665 390,619 430,000 183,919 530,000 100,000 23.26%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Transfers are as follows:
Improvement and Equipment Outlay Fund 500,000
500,000
9,170,367 9,299,596 9,743,296 4,851,653 10,923,500 970,004 9.96%
Departmental Summary
General Fund - Special Projects-Contingencies
GENERAL FUND TOTAL
2023 General Fund Operating Budget
43290
The Special Projects & Contingencies Department includes funds allocated for planned projects or events that benefit the entire city, and for any unforseen circumstances that
produces additional expenses. This department also provides for operating transfers to other funds.
*Contingency Items is an amount for unbudgeted and unforseen items that require action before the next budget cycle.
General Fund Expenditures
Page 31
Operating Revenue
Sales and User Fees
Operating Expenses
Personnel Services
Supplies and Maintenance
Professional Services
Insurance
Depreciation
MCES
Other Expenses
Admin Charges - General Fund
Total Operating Expenses
Operating Income (Loss)
Non-Operating Revenue (Expenses)
Connection Fee
Special Assessments
Grants
Investment Earnings
Interest Expense
Misc Revenue
Total Non-Operating Revenue
Income (Loss) Before Transfers/CIP
Operating Transfers
YTD 6/30/22 2022 Budget 2023 Request % Change
462,538 1,225,000 1,262,000 3.02%
158,800 347,040 374,600 7.94%
85,100 180,800 236,700 30.92%
25,900 57,100 62,100 8.76%
6,500 26,000 26,900 3.46%
116,800 233,600 250,000 7.02%
- - - N/A
68,900 182,880 181,000 -1.03%
55,000 110,000 110,000 0.00%
517,000 1,137,420 1,241,300 9.13%
(54,462) 87,580 20,700
- - -
- - -
- - -
- 10,000 15,000
- 17,200 15,000
10,345 10,000 10,000
10,345 37,200 40,000
(44,117) 124,780 60,700
(20,000) (10,000) -
Water
Enterprise Funds
Revenue-Expense
Page 32
Operating Revenue
Sales and User Fees
Operating Expenses
Personnel Services
Supplies and Maintenance
Professional Services
Insurance
Depreciation
MCES
Other Expenses
Admin Charges - General Fund
Total Operating Expenses
Operating Income (Loss)
Non-Operating Revenue (Expenses)
Connection Fee
Special Assessments
Grants
Investment Earnings
Interest Expense
Misc Revenue
Total Non-Operating Revenue
Income (Loss) Before Transfers/CIP
Operating Transfers
YTD 6/30/22 2022 Budget 2023 Request % Change
1,064,100 2,100,000 2,163,000 3.00%
150,260 324,460 354,800 9.35%
87,200 238,250 268,750 12.80%
27,515 61,500 68,000 10.57%
7,400 14,715 15,540 5.61%
187,500 375,000 400,000 6.67%
354,219 705,000 767,000 8.79%
52,881 128,500 127,900 -0.47%
55,300 110,000 110,000 0.00%
922,275 1,957,425 2,111,990 7.90%
141,825 142,575 51,010
5,830 5,830
- -
- - -
- 30,000 35,000
- - -
21,600 21,600 21,600
21,600 51,600 56,600
163,425 194,175 107,610
(55,000) (55,000) -
Sewer
Enterprise Funds
Revenue-Expense
Page 33
Operating Revenue
Sales and User Fees
Operating Expenses
Personnel Services
Supplies and Maintenance
Professional Services
Insurance
Depreciation
MCES
Other Expenses
Admin Charges - General Fund
Total Operating Expenses
Operating Income (Loss)
Non-Operating Revenue (Expenses)
Connection Fee
Special Assessments
Grants
Investment Earnings
Interest Expense
Misc Revenue
Total Non-Operating Revenue
Income (Loss) Before Transfers/CIP
Operating Transfers
YTD 6/30/22 2022 Budget 2023 Request % Change
361,528 713,640 728,000 2.01%
37,600 189,100 175,180 -7.36%
9,000 22,000 21,500 -2.27%
18,600 38,500 39,500 2.60%
2,100 4,100 4,400 7.32%
35,750 71,500 75,000 4.90%
- - - N/A
26,400 63,800 67,500 5.80%
27,650 55,000 55,000 0.00%
157,100 444,000 438,080 -1.33%
204,428 269,640 289,920
16,120
- -
- -
- 15,000 16,000
- - -
- - -
16,120 15,000 16,000
220,548 284,640 305,920
- - -
Storm
Enterprise Funds
Revenue-Expense
Page 34
Operating Revenue
Sales and User Fees
Operating Expenses
Personnel Services
Supplies and Maintenance
Professional Services
Insurance
Depreciation
MCES
Other Expenses
Admin Charges - General Fund
Total Operating Expenses
Operating Income (Loss)
Non-Operating Revenue (Expenses)
Connection Fee
Special Assessments
Grants
Investment Earnings
Interest Expense
Misc Revenue
Total Non-Operating Revenue
Income (Loss) Before Transfers/CIP
Operating Transfers
YTD 6/30/22 2022 Budget 2023 Request % Change
117,142 231,000 240,250 4.00%
5,900 11,980 18,800 56.93%
100,000 212,800 221,400 4.04%
- - - N/A
250 500 100 -80.00%
- - - N/A
- - - N/A
1,350 23,500 23,500 0.00%
1,250 2,500 2,500 0.00%
108,750 251,280 266,300 5.98%
8,392 (20,280) (26,050)
- - 0
- - 0
- 18,000 18000
- - -
- - -
4,979 - 5,000
4,979 18,000 23,000
13,371 (2,280) (3,050)
- - -
Recycling
Enterprise Funds
Revenue-Expense
Page 35
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 197,512 198,546 228,801 110,647 229,300 499 0.22%
102 Full-Time Employees Overtime 6,851 9,706 10,000 5,443 10,000 0 0.00%
103 Part-Time Employees 0 0 0 0 0 0 N/A
104 Temporary/Seasonal Employees 0 0 15,900 0 16,000 100 0.63%
121 PERA 14,023 15,619 17,260 8,707 18,000 740 4.29%
122 FICA 14,265 15,703 19,379 8,689 19,500 122 0.63%
135 City Benefit Contribution 26,782 30,506 41,420 18,178 43,900 2,480 5.99%
143 OPEB Expense (3,400)0 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 8,100 12,250 14,280 7,140 14,000 (280)-1.96%
Total Personal Services 264,134 282,329 347,040 158,803 350,700 3,660 1.05%
201 Office supplies 233 355 200 488 500 300 150.00%
208 Books & Periodicals 0 0 0 0 0 0 N/A
212 Motor Fuels & Lubricants 0 0 0 0 0 0 N/A
216 Chemicals and Chem Products 51,608 47,932 45,000 26,404 50,000 5,000 11.11%
221 Equipment Parts & Accessories 0 319 0 59 500 500 N/A
222 Vehicle Equipment & Parts 0 0 0 0 0 0 N/A
223 Bldg/Grounds Maint. Supplies 258 1,103 3,700 0 3,700 0 0.00%
226 Clothing & personal equipment 185 0 1,000 150 1,000 0 0.00%
227 Utility System Maint. Supplies 77,324 131,060 27,900 37,945 75,000 47,100 168.82%
240 Small Tools and Minor Equip 261 1,347 1,000 540 1,000 0 0.00%
401 Repairs/Maint-Office Equip 0 0 0 0 0 0 N/A
402 Repairs/Maint-Auto Equip 0 0 0 0 0 0 N/A
403 Repairs/Maint-Misc. Equip 0 3,691 0 0 3,000 3,000 N/A
404 Repairs/Maint-Bldgs/Grounds 1,825 125 2,000 105 2,000 0 0.00%
405 Repairs/Maint-Watermains/plant 119,718 71,619 100,000 17,329 100,000 0 0.00%
49400
City of Orono
2023 Line Item Budget
Water Operating Fund - Enterprise - Water
Personal Services
Supplies & Maintenance
Enterprise Funds
Revenue-Expense
Page 36
416 Software Licensing 0 4,540 0 2,082 0 0 N/A
Total Supplies & Maintenance 251,411 262,092 180,800 85,102 236,700 55,900 30.92%
Enterprise Expense
Page 37
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
301 Auditing and Acct'g Services 0 0 5,500 0 6,000 500 9.09%
304 Engineering-Consulting 0 4,679 7,000 2,568 5,000 (2,000)-28.57%
305 GIS/Mapping 1,725 7,198 6,000 5,430 8,000 2,000 33.33%
307 Legal-Consulting 0 0 2,000 0 2,000 0 0.00%
312 Bank Fees 3,230 4,227 5,000 2,118 5,000 0 0.00%
313 IT Services 17,300 21,625 19,000 9,500 21,000 2,000 10.53%
314 Fleet Services 11,400 11,400 12,500 6,250 15,000 2,500 20.00%
319 Professional Services 0 138 100 0 100 0 0.00%
Total Professional Services 33,655 49,266 57,100 25,866 62,100 5,000 8.76%
361 General Liability Ins 3,600 3,600 5,500 1,313 5,500 0 0.00%
362 Umbrella Liability Ins 0 0 7,000 1,838 7,500 500 7.14%
366 Property Insurance 3,500 3,500 6,000 1,575 6,500 500 8.33%
367 Equipment Floaters Ins 400 400 2,000 775 3,200 1,200 60.00%
368 Automotive Insurance 300 300 5,000 1,000 4,200 (800)-16.00%
Total Insurances 7,800 7,800 25,500 6,500 26,900 1,400 5.49%
49400
City of Orono
2023 Line Item Budget
Water Operating Fund - Enterprise - Water cont.
Professional Services
Insurances
Enterprise Expense
Page 38
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
321 Telephone 4,716 4,394 5,000 2,095 5,000 0 0.00%
322 Postage 1,485 4,518 5,000 2,314 5,000 0 0.00%
340 General Advertising 0 0 0 0 0 0 N/A
352 Printing & Publishing 1,546 1,105 5,000 563 5,000 0 0.00%
381 Gas & Electric 87,511 103,271 90,000 36,924 90,000 0 0.00%
382 Water Utilities 1,614 1,746 1,600 729 2,000 400 25.00%
387 Intergovernmental Services 43,544 54,993 45,000 14,317 45,000 0 0.00%
409 Depreciation & Amortization 208,694 0 233,600 116,800 250,000 16,400 7.02%
415 Other Equipment Rentals 0 0 300 0 300 0 0.00%
433 Memberships 378 742 1,000 1,255 1,500 500 50.00%
437 Training & Development 1,217 5,052 5,200 5,600 5,200 0 0.00%
438 Administrative Charge 107,400 138,250 110,600 55,300 110,000 (600)-0.54%
441 Licenses & Taxes 1,473 726 2,000 2,520 2,000 0 0.00%
488 Fines & Penalties 0 0 0 0 0 0 N/A
489 Other Miscellaneous Charges 5,644 21,672 5,000 2,255 5,000 0 0.00%
Total Other Expenses 465,223 336,468 509,300 240,672 526,000 16,700 3.28%
Total Operating Expenses 1,022,223 937,955 1,119,740 516,943 1,202,400 82,660 7.38%
611 Bond Interest 18,280 0 17,180 0 15,000 (2,180)-12.69%
612 Other Long-Term Oblig Interest 0 0 0 0 0 0 N/A
613 Other Interest Expense 0 0 0 0 0 0 N/A
720 Operating Transfers 55,000 68,750 20,000 10,000 0 (20,000)-100.00%
Total Non-Operating Expenses 73,280 68,750 37,180 10,000 15,000 (20,000)-53.79%
49400
City of Orono
Other Expenses
Non-Operating Expenses
2023 Line Item Budget
Water Operating Fund - Enterprise - Water cont.
Enterprise Expense
Page 39
Total Water Fund 1,095,503 1,006,705 1,156,920 526,943 1,217,400 62,660 5.42%
Enterprise Expense
Page 40
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 189,134 175,711 204,920 106,295 229,500 24,580 11.99%
102 Full-Time Employees Overtime 2,843 5,222 12,000 3,385 13,000 1,000 8.33%
103 Part-Time Employees 0 0 0 0 0 0 N/A
104 Temporary/Seasonal Employees 9,919 0 15,900 0 17,200 1,300 8.18%
121 PERA 13,975 13,564 17,710 8,226 18,100 390 2.20%
122 FICA 13,898 13,605 19,230 8,205 19,700 470 2.44%
135 City Benefit Contribution 31,753 27,983 40,600 17,100 43,200 2,600 6.40%
143 OPEB Expense (4,088)0 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 11,900 16,750 14,100 7,050 14,100 0 0.00%
Total Personal Services 269,334 252,835 324,460 150,260 354,800 30,340 9.35%
201 Office supplies 1,152 1,204 750 847 750 0 0.00%
212 Motor Fuels & Lubricants 0 16 0 0 0 0 N/A
221 Equipment Parts & Accessories 0 362 0 30 0 0 N/A
222 Vehicle Equipment & Parts 187 0 0 0 0 0 N/A
223 Bldg/Grounds Maint. Supplies 63 150 3,000 0 1,500 (1,500)-50.00%
226 Clothing & personal equipment 179 506 1,500 0 1,500 0 0.00%
227 Utility System Maint. Supplies 6,729 12,129 8,000 7,461 10,000 2,000 25.00%
240 Small Tools and Minor Equip 2,716 422 2,500 22 2,500 0 0.00%
401 Repairs/Maint-Office Equip 0 0 0 0 0 0 N/A
402 Repairs/Maint-Auto Equip 0 0 0 0 0 0 N/A
403 Repairs/Maint-Misc. Equip 0 0 0 36,793 5,000 5,000 N/A
404 Repairs/Maint-Bldgs/Grounds (167)0 500 0 500 0 0.00%
406 Repairs/Maint-Swr lines/lifts 147,979 61,553 147,000 9,621 147,000 0 0.00%
443 Repairs/Maint-I&I Reduction 6,861 0 75,000 32,419 100,000 25,000 33.33%
49450
City of Orono
2023 Line Item Budget
Sewer Operating Fund - Enterprise - Sewer
Supplies & Maintenance
Personal Services
Enterprise Expense
Page 41
Total Supplies & Maintenance 165,698 76,342 238,250 87,193 268,750 30,500 12.80%
Enterprise Expense
Page 42
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
301 Auditing and Acct'g Services 0 0 7,000 0 7,500 500 7.14%
304 Engineering-Consulting 1,071 0 5,000 0 5,000 0 0.00%
305 GIS/Mapping 12,236 9,872 10,000 4,965 10,000 0 0.00%
307 Legal-Consulting 0 0 500 0 500 0 0.00%
312 Bank Fees 1,615 4,571 2,500 4,300 4,000 1,500 60.00%
313 IT Services 17,300 21,625 19,000 9,500 21,000 2,000 10.53%
314 Fleet Services 16,500 16,500 17,500 8,750 20,000 2,500 14.29%
319 Professional Services 0 0 0 0 0 0 N/A
Total Professional Services 48,722 52,568 61,500 27,515 68,000 6,500 10.57%
361 General Liability Ins 9,900 12,375 10,400 5,200 11,000 600 5.77%
362 Umbrella Liability Ins 0 0 0 0 0 0 N/A
366 Property Insurance 2,800 3,500 2,950 1,475 3,100 150 5.08%
367 Equipment Floaters Ins 300 375 315 158 340 25 7.94%
368 Automotive Insurance 1,000 1,250 1,050 525 1,100 50 4.76%
Total Insurances 14,000 17,500 14,715 7,358 15,540 825 5.61%
Professional Services
Insurances
49450
City of Orono
2023 Line Item Budget
Sewer Operating Fund - Enterprise - Sewer cont.
Enterprise Expense
Page 43
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
321 Telephone 4,330 3,830 4,400 2,331 4,400 0 0.00%
322 Postage 1,807 4,358 5,000 2,216 5,000 0 0.00%
331 Travel Expenses 0 0 0 10 0 0 N/A
340 General Advertising 0 0 0 0 0 0 N/A
352 Printing & Publishing 984 1,400 2,000 0 2,000 0 0.00%
381 Gas & Electric 35,465 35,090 35,000 13,621 35,000 0 0.00%
382 Water Utilities 0 1,020 1,000 0 1,000 0 0.00%
383 MCES-Sewer 619,395 642,171 705,000 354,219 767,000 62,000 8.79%
387 Intergovernmental Services 68,420 100,793 70,000 30,143 70,000 0 0.00%
409 Depreciation & Amortization 348,371 0 375,000 187,500 400,000 25,000 6.67%
415 Other Equipment Rentals 0 347 1,000 0 1,000 0 0.00%
416 Software Licensing 15,026 1,702 0 0 0 0 N/A
433 Memberships 164 0 1,200 0 1,000 (200)-16.67%
437 Training & Development 4,135 2,314 4,500 714 4,500 0 0.00%
438 Administrative Charge 107,400 138,250 110,600 55,300 110,000 (600)-0.54%
439 Meeting Expenses 0 0 0 0 0 0 N/A
440 Special Equipment Replacement 0 0 0 0 0 0 N/A
441 Licenses & Taxes 23 762 300 (381)500 200 66.67%
489 Other Miscellaneous Charges 38,698 4,874 3,500 4,199 3,500 0 0.00%
Total Other Expenses 1,244,218 936,911 1,318,500 649,872 1,404,900 86,400 6.55%
Total Operating Expenses 1,741,971 1,336,156 1,957,425 922,198 2,111,990 154,565 7.90%
Other Expenses
Sewer Operating Fund - Enterprise - Sewer cont.
49450
City of Orono
2023 Line Item Budget
Enterprise Expense
Page 44
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
613 Other Interest Expense 0 0 0 0 0 0 N/A
720 Operating Transfers 115,000 143,750 110,000 55,000 0 (110,000)-100.00%
Total Non-Operating Expenses 115,000 143,750 110,000 55,000 0 (110,000)-100.00%
Total Sewer Fund 1,856,971 1,479,906 2,067,425 977,198 2,111,990 44,565 2.16%
Non-Operating Expenses
49450
City of Orono
2023 Line Item Budget
Sewer Operating Fund - Enterprise - Sewer cont.
Enterprise Expense
Page 45
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 14,425 17,822 8,650 4,279 10,000 1,350 15.61%
102 Full-Time Employees Overtime 0 0 0 0 3,500 3,500 N/A
103 Part-Time Employees 0 0 0 0 0 0 N/A
104 Temporary/Seasonal Employees 98 0 0 0 0 0 N/A
121 PERA 1,039 1,365 650 321 1,000 350 53.85%
122 FICA 1,128 1,363 660 325 1,000 340 51.52%
135 City Benefit Contribution 1,767 1,768 1,960 983 3,150 1,190 60.71%
151 Worker's Comp Insurance Prem 100 125 60 30 100 40 66.67%
Total Personal Services 18,558 22,442 11,980 5,938 18,750 6,770 56.51%
221 Equipment Parts & Accessories 34 0 0 0 0 0 N/A
401 Repairs/Maint-Office Equip 0 0 0 0 0 0 N/A
Total Supplies & Maintenance 0 0 0 0 0 0 N/A
307 Legal-Consulting 0 0 0 0 0 0 N/A
313 IT Services 2,500 3,188 2,800 1,400 3,000 200 7.14%
316 Contract Recycling Pickup 189,981 189,631 210,000 98,575 218,400 8,400 4.00%
319 Professional Services 0 0 0 0 0 0 N/A
Total Professional Services 192,481 192,818 210,000 99,975 221,400 8,600 4.10%
City of Orono
2023 Line Item Budget
Contracted Recycling Fund - Recycling - Enterprise
Personal Services
Supplies & Maintenance
Professional Services
49500
Enterprise Expense
Page 46
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
352 Printing & Publishing 0 0 500 0 500 0 0.00%
361 General Liability Ins 0 0 500 250 100 (400)-80.00%
416 Software Licensing 0 0 0 0 0 0 N/A
438 Administrative Charge 3,125 3,125 2,500 1,250 2,500 0 0.00%
442 Spring,Fall,X-mas Cleanup 13,981 13,981 19,900 1,367 20,000 100 0.50%
444 Organics Recycling 0 0 3,000 0 3,000 0 0.00%
Total Other Expenses 17,106 17,106 26,400 2,867 26,100 (300)-1.14%
Total Recycling Fund 228,145 232,366 248,380 108,780 266,250 15,070 6.07%
Other Expenses
Contracted Recycling Fund - Recycling - Enterprise cont.
City of Orono
2023 Line Item Budget
49500
Enterprise Expense
Page 47
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 93,819 61,936 118,454 24,028 112,200 (6,254)-5.28%
102 Full-Time Employees Overtime 3,333 2,299 0 474 0 0 N/A
104 Temporary/Seasonal Employees 0 0 15,000 0 15,600 600 4.00%
121 PERA 6,742 4,817 8,880 1,838 8,400 (480)-5.41%
122 FICA 6,598 4,701 10,260 1,760 9,800 (460)-4.48%
135 City Benefit Contribution 12,836 10,833 27,048 4,708 21,480 (5,568)-20.59%
143 OPEB Expense (522)0 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 6,500 8,875 9,522 4,761 7,700 (1,822)-19.13%
Total Personal Services 129,305 93,461 189,164 37,568 175,180 (13,984)-7.39%
201 Office supplies 0 0 0 0 0 0 N/A
221 Equipment Parts & Accessories 0 1,225 0 77 500 500 N/A
223 Bldg/Grounds Maint. Supplies 56 941 1,000 0 0 (1,000)-100.00%
227 Utility System Maint. Supplies 12,410 344 6,000 0 6,000 0 0.00%
240 Small Tools and Minor Equip 981 226 1,000 126 1,000 0 0.00%
401 Repairs/Maint-Office Equip 0 0 0 0 0 0 N/A
402 Repairs/Maint-Auto Equip 0 745 0 8,775 0 0 N/A
404 Repairs/Maint-Bldgs/Grounds 0 0 0 0 0 0 N/A
406 Repairs/Maint-Swr lines/lifts 8,869 10,866 14,000 0 14,000 0 0.00%
Total Supplies & Maintenance 22,317 14,346 22,000 8,978 21,500 (500)-2.27%
Personal Services
Supplies & Maintenance
2023 Line Item Budget
Storm Water Utility Op Fund - Enterprise - Storm Water
49910
City of Orono
Enterprise Expense
Page 48
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
301 Auditing and Acct'g Services 0 0 3,600 0 4,000 400 11.11%
304 Engineering-Consulting 1,818 2,550 6,000 2,415 6,000 0 0.00%
305 GIS/Mapping 1,150 3,778 8,000 6,227 8,000 0 0.00%
307 Legal-Consulting 528 0 1,000 0 1,000 0 0.00%
313 IT Services 5,000 6,250 5,500 2,750 5,500 0 0.00%
314 Fleet Services 13,700 13,700 14,400 7,200 15,000 600 4.17%
319 Professional Services 0 0 0 0 0 0 N/A
Total Professional Services 22,196 26,278 38,500 18,592 39,500 1,000 2.60%
361 General Liability Ins 3,500 4,375 3,680 1,840 4,000 320 8.70%
362 Umbrella Liability Ins 0 0 0 0 0 0 N/A
367 Equipment Floaters Ins 300 375 310 155 320 10 3.23%
368 Automotive Insurance 0 0 110 55 115 5 4.55%
370 Insurance Agent of Record 0 0 0 0 0 0 N/A
379 Insurance Deductibles 0 0 0 0 0 0 N/A
Total Insurances 3,800 4,750 4,100 2,050 4,435 335 8.17%
49910
City of Orono
2023 Line Item Budget
Storm Water Utility Op Fund - Enterprise - Storm Water cont.
Insurances
Professional Services
Enterprise Expense
Page 49
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
322 Postage 2,033 4,358 5,000 2,216 3,000 (2,000)-40.00%
331 Travel Expenses 0 0 0 0 0 0 N/A
352 Printing & Publishing 984 0 500 167 500 0 0.00%
409 Depreciation & Amortization 60,179 0 71,500 35,750 75,000 3,500 4.90%
415 Other Equipment Rentals 429 1,316 1,000 0 2,000 1,000 100.00%
416 Software Licensing 0 0 0 0 0 0 N/A
433 Memberships 59,650 61,195 55,000 24,037 60,000 5,000 9.09%
437 Training & Development 1,122 899 1,000 0 1,000 0 0.00%
438 Administrative Charge 53,700 69,125 55,300 27,650 55,000 (300)-0.54%
441 Licenses & Taxes 0 0 0 0 0 0 N/A
489 Other Miscellaneous Charges 775 0 1,000 0 1,000 0 0.00%
Total Other Expenses 178,872 136,892 190,300 89,819 197,500 7,200 3.78%
Total Operating Expenses 356,490 275,727 444,064 157,007 438,115 (5,949)-1.34%
513 Easements & Rights of Way 0 0 0 0 0 0 N/A
592 Storm Sewer Utility Const 0 0 0 0 0 0 N/A
Total Non-Operating Expenses 0 0 0 0 0 0 N/A
Total Stormwater Fund 356,490 275,727 444,064 157,007 438,115 (5,949)-1.34%
49910
City of Orono
2023 Line Item Budget
Storm Water Utility Op Fund - Enterprise - Storm Water cont.
Other Expenses
Non-Operating Expenses
Enterprise Expense
Page 50
2020
Actual
2021
Actual
2022
Budget
Y-T-D
Jun 30, 2022
2023
Requested
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 29,636 34,773 15,000 7,015 0 (15,000)-100.00%
102 Full-Time Employees Overtime 0 0 0 0 0 0 N/A
121 PERA 2,207 2,577 1,120 526 0 (1,120)-100.00%
122 FICA 2,170 2,572 1,140 527 0 (1,140)-100.00%
135 City Benefit Contribution 3,534 2,197 3,720 732 0 (3,720)-100.00%
151 Worker's Comp Insurance Prem 100 125 110 55 0 (110)-100.00%
Total Personal Services 37,647 42,243 21,090 8,855 0 (21,090)-100.00%
301 Auditing and Acct'g Services 0 0 2,000 0 2,000 0 0.00%
307 Legal-Consulting 0 0 0 0 0 0 N/A
313 IT Services 10,000 12,500 11,000 5,500 12,000 1,000 9.09%
319 Professional Services 3,050 3,330 4,000 800 4,000 0 0.00%
Total Professional Services 13,050 15,830 17,000 6,300 18,000 1,000 5.88%
329 Internet/Other Communications 24,207 25,956 25,000 20,825 25,000 0 0.00%
401 Repairs/Maint-Office Equip 0 0 0 0 0 0 N/A
409 Depreciation & Amortization 11,586 0 12,000 6,000 12,000 0 0.00%
438 Administrative Charge 0 3,125 2,500 1,250 2,500 0 0.00%
Total Other Expenses 35,793 29,081 39,500 28,075 39,500 0 0.00%
Total Operating Expenses 86,489 87,154 77,590 43,230 57,500 (20,090)-25.89%
Total Cable TV Fund 86,489 87,154 77,590 43,230 57,500 (20,090)-25.89%
49840
Other Expenses
Personal Services
Professional Services
City of Orono
2023 Line Item Budget
Cable Franchise - Cable Franchise
Enterprise Expense
Page 51
City of Long Lake
Fire Contract Cost Allocation Formula
Fire Service Area Statistics
2023 Final Budget
jdv 08152022
Allocation Total Hrs Orono Long Lake Medina
Factor Year w/o Mut Aid Total Hrs Pct Hrs Pct Hrs Pct
Fire Department
Call Hours:2019 4,929 3,730 75.67%1,009 20.47%190 3.85%
(excluding Mutual Aid & Minnetonka Beach)
2020 4,292 3,641 84.83%528 12.30%123 2.87%
2021 5,299 4,200 79.26%761 14.36%338 6.38%
(2021 mutual aid and Minnetonka Beach hours = 406 + 571)
Three Year Total 14,520 11,571 79.69%2,298 15.83%651 4.48%
Annual Average 4,840 3,857 766 217
2023 Call Pct Factor 100.00%79.69%15.83%4.48%
Weighting Factor 30.00%23.91%4.75%1.35%
Pay 2023 Fire Service Area
R.E. Est. Market Values
( in Millions $ ):4,987.86$ 4,335.87$ 86.93%372.84$ 7.47%279.15$ 5.60%
Weighting Factor 70.00%60.85%5.23%3.92%
Combined 2023
Budget Alloc Pcts 100.00%84.76%9.98%5.26%
(comparison to 2022 Pcts)84.96%10.06%4.98%
Total Prelim 2023 LL
FD Net Operating Budget -
( Excluding CIP Items)641,792$ 543,963$ 64,054$ 33,775$
Capital Expense -$ -$ -$ -$
Final 2023 LLFD w/o CIP 641,792$ 543,963$ 64,054$ 33,775$
Comparison to 2022 Net Operating:535,668$ 455,941$ 54,000$ 26,727$
2023 Budget $ Change 106,124$ 88,022$ 10,054$ 7,048$
Pct Change '22 to '23 19.81%19.31%18.62%26.37%
LL Fire Budget Package
Page 52
Final
Account Account 42280 42281 42282 42285 42286 2023
Number Description Admin Stn #1 Ops Stn #1 Bldg Stn #2 Ops Stn #2 Bldg Budget
1
1000 FT Chief Sal $111,325 $111,325
1060/1065Fire Call Pay $47,000 $29,850 $76,850
1075 Training Pay $28,200 $22,810 $51,010
1080 Fire Officer Pay $17,975 $17,975
1210 PERA $21,500 $21,500
1220 FICA $4,000 $6,000 $4,850 $14,850
1310 Employer Paid Health $14,625 $635 $330 $15,590
1510 Work Comp Ins $40,000 $40,000
Subtotal Sal & Benefits $209,425 $81,835 $0 $57,840 $0 $349,100
2010 Office Supplies $1,000 $1,000
2030 Printed Forms $500 $500
2080 Training/ Instruct Materials $100 $500 $150 $750
2120 Motor Fuels $11,500 $5,000 $16,500
2150 Shop Supplies $1,000 $1,000 $2,000
2160 Chemicals / Foam $750 $750 $1,500
2175 Fire Prevention Materials $1,200 $1,200
2180 Uniforms $500 $500
2190 Medical Supplies $1,250 $1,250 $2,500
2210 Equipment Parts $1,500 $1,500 $3,000
2215 SCBA Equipment Parts $400 $300 $700
2230 Bldg & Grounds Maint Supp $750 $500 $1,250
2400 Small Tools $3,250 $3,250 $6,500
2410 Protective Gear / Uniforms $5,000 $5,000 $10,000
2415 Turn Out Gear $18,000 $14,000 $32,000
Subtotal Supplies $3,300 $43,150 $750 $32,200 $500 $79,900
3000 Prof Services(Lexipol SOP Hose&Ladder Testing)$2,700 $4,200 $700 $3,200 $700 $11,500
3010 Auditing/Accounting Services for RA $4,000 $4,000
3050 Physicals Other Medical $8,000 $7,500 $15,500
3090 Computer Software Support $2,500 $2,500
3090 Computer Network Support $0
3110 W.A.F.T.A. Dues $2,000 $2,000
3120 Legal Fees $2,000 $2,000
3150 LL Administration Fee $18,000 $18,000
3210 Telephone (Land Lines)$0
3230 Cell Phones (Nextel/Sprint)$2,250 $2,000 $1,000 $5,250
3235 800 mHz Radio Admin Fee $10,000 $6,000 $16,000
3275 Internet (MediaCom)$8,250 $6,750 $15,000
3280 Pagers / Radios (Ancom)$2,250 $2,250 $4,500
3310 Travel / Mileage Reimb $500 $500 $1,000
3350 Education / Conferences $6,000 $11,000 $11,000 $28,000
3610 General Liability Insurance $9,500 $9,500
3700 Insurance Broker Fee $0
3810 Electricity Exp (Excel)$10,000 $6,000 $16,000
3820 City Water/Sewer/Storm $2,500 $2,400 $4,900
3830 Natural Gas (CenterPoint)$6,000 $4,000 $10,000
3840 Custodial & Waste Removal $8,500 $6,500 $15,000
3845 Lawn & Turf Maintenance $2,000 $1,500 $3,500
4010 Bldg Maint & Repair $15,000 $9,500 $24,500
4030 Light Truck Maint/Repair $4,000 $3,500 $7,500
4035 Heavy Truck Maint/Repair $11,000 $7,000 $18,000
4040 Other Equip/Boat Maint $2,500 $2,500 $5,000
4045 Insurance Claim Expenses $250 $250
4125 Copier Operating Lease $0
4135 Copier Maintenance $650 $650
4300 Miscellaneous $1,500 $1,500
4330 Dues & Subscriptions $2,500 $2,500
4450 Meeting Supplies $1,000 $1,000
4600 Recognition Expenditures $1,000 $1,000
Subtotal Purchased Svcs $55,850 $55,450 $52,950 $44,450 $37,350 $246,050
5710 Computer/Printer Replac $4,000 $4,000
5800 Other Equip $4,000 $4,000
Subtotal Capital $8,000 $0 $0 $0 $0 $8,000
Total LLFD Op Budget 276,575$ 180,435$ 53,700$ 134,490$ 37,850$ 683,050$
City of Long Lake
LL Fire Department Operating Expenses
2023 Final Operating Budget
LL Fire Budget Package
Page 53
Item 2022 2023 2024 2025 2026 2027 2023-2027 Notes
New U11 and old U11 moves to station 2 $200,000 $200,000
Move old U11 to Staiton 2 and to replace U21 grass
response. U21 moves to station 1 as pickup truck
Replace CMD2 with new command vehicle $65,000 $0 Replace CMD2
Replace existing engine with new rescue pumper $900,000 $900,000 Replace E11
Replace CMD1 with new command vehicle $70,000 $0 Replace CMD1
Replace existing engine with new rescue pumper $1,000,000 $1,000,000 Replace E21
New L11 $1,800,000 $1,800,000
Replace old U11 with new utility vehicle $250,000 $250,000
Retire R21 $0 $0 Retire R21
Replace U21 with a new Utility Vehicle $75,000 $75,000
Replace T12 with new tanker/tneder $390,000 $390,000
$0
Fire Stations Remodel & Refuribshment $2,000,000 $2,000,000 Adding updates, re-roof EOC updates, paint & flooring
$0
Radio Replacement $60,000 $70,000 $130,000
Turnout Gear Replacement $225,000 $225,000 Excluded from the plan at this time.
Subtotal Fire Equipment $1,385,000 $2,800,000 $250,000 $535,000 $2,000,000 $6,970,000
Item 2028 2029 2030 2031 2032 2028-2032 Notes
Replace R12 with new heavy rescue $1,000,000 $1,000,000
Refurbish B11 - new motor, electronics, lights, pump $125,000 $125,000
Replace CMD2 with new command vehicle $105,000 $105,000
$0
Radio Replacement $90,000 $90,000
Extrication Equipment $25,000 $25,000
Turnout Gear Replacement $270,000 $270,000 Excluded from the plan at this time
Subtotal Fire Equipment $1,295,000 $0 $125,000 $90,000 $105,000 $1,615,000
Item 2033 2034 2035 2036 2037 2033-2037 Notes
Replace CMD1 with new command vehicle $110,000 $110,000
Replace T11 with new tanker/tnder vehicle $370,000 $370,000
Replace new U11 with a utility vehicle $415,000 $415,000
$0
Extrication Equipment $35,000 $35,000
Turnout Gear Replacement $325,000 $325,000 Excluded from the plan at this time.
Replace SCBAs $450,000 $450,000
Radio Replacement $115,000 $115,000
Subtotal Fire Equipment $470,000 $370,000 $450,000 $115,000 $415,000 $1,820,000
2023 - 2037 CIP for Vehicles, Equip and Building
LL Fire Budget Package
Page 54
City of Orono
Fund and Department Descriptions
City Budgets can be confusing due to the number of funds and departments involved. The following descriptions of the General Fund
departments and the other funds maintained by the City of Orono is designed to give the user of this document a basic understanding of the
purpose of each department and fund.
General Fund – This is the general operating fund of the City. It is used to account for all financial resources except those required to be
accounted for in another fund. The General Fund budget is made up of the following departmental budgets:
• Mayor and Council – The City Council oversees the policies and procedures that govern the City in promoting the health, safety, and
general welfare of the citizens of Orono. This budget includes the wages and employment taxes of the Council; memberships in the
League of Minnesota Cities, Metro Cities, and the Suburban Rate Authority.
• Administration – The Administration Department includes the City Administrator who is responsible for meeting statutory and legal
obligations, implementing policy established by the City Council and ensuring the successful management of all city operations. The City
Clerk and the rest of the administrative staff perform various functions such as: customer service, permits and licensing, elections,
record management, and general administrative duties.
• Elections – The Elections Department administers all federal, state, county, and municipal elections held in the city. Elections are held in
even numbered years.
• Assessing – The Assessing Department performs assessing services in accordance with the requirements of the State of Minnesota. The
City maintains a contract with Hennepin County for assessing services.
• Finance – The Finance Department oversees the City’s financial operations, risk management, and employee benefits. It is responsible
for preparing the budget and Comprehensive Annual Financial Report in accordance with generally accepted accounting principles.
• Legal – The Legal Department includes professional representation and opinion on city services and operations, prosecution services,
and jail charges. The City maintains renewable contracts with both a civil law firm and a prosecutor for legal services.
Fund-Department Descriptions
Page 55
• Central Services – The Central Services provides for those operating expenses that encompass all General Fund city departments with
the exception of the Police Department. Expenditures include supplies, utilities, municipal insurance coverage, janitorial, and building
maintenance.
• Human Services – The Human Services Department contracts with area organizations to provide for valuable services for the community.
Current contracts are with The Gillespie Center for senior services and Orono Community Education for summer recreation programs.
• Police – The Police Department provides for the public safety within Orono and surrounding communities. The City has renewable
contracts with the Cities of Spring Park, Minnetonka Beach, and Mound. Due to the contractual agreements the department operates as
a “cost center” and is the only General Fund department that has expenditures for costs that are normally covered by Central Services.
This budget is also the only one within the General Fund that includes capital expenditures.
• Fire – the expenditures of the Fire Department are comprised of renewable contracts with the Cities of Long Lake and Wayzata for fire
suppression services.
• Planning and Zoning – The Planning and Zoning Department oversees the development and redevelopment within the City, including
building inspections, in accordance with established policies and guidelines. The policies and guidelines have been created to maintain
the health, safety, and welfare of the public, as well as maintaining the aesthetics of the community.
• Engineering – The Engineering Department provides professional representation and opinion on city services and operations. This
function is provided by a local engineering firm that is retained on a contract basis.
• Street Maintenance – The Street Department provides for the maintenance of all city streets to ensure a safe and drivable condition.
Standard maintenance includes, patching, snow plowing, and striping.
• Spring Park – The Spring Park Department provides for service provided to the City of Spring Park.
• Brush Site – The Brush Site is open from April through November offering residents (no charge), non-residents and contractors (at a
charge) a place to bring brush and tree disposal.
• Parks and Recreation – The Parks and Recreation Department provides for the maintenance of the City’s parks.
• Golf Course – The Golf Course provides golfing opportunities for both residents and visitors to the City. During the winter months the
course is open to sledding.
Fund-Department Descriptions
Page 56
• Special Services – The Special Services Department is used to account for expenditures that benefit a single property or organization. An
example of this type of expenditure is the legal and engineering fees incurred as the result of a request for a variance, a subdivision
application, or other major development. Other expenditures that are included in this department are requests for additional police
security or traffic control related to an event. The costs recorded in this department are offset by revenues received for the services
provided.
• Special Projects and Contingencies – The Special Projects and Contingencies Department budget include the annual operating transfer to
the Improvement & Equipment Outlay Fund for the purchase of capital equipment for General Fund Departments other than for the
Police Department. The department also includes an amount for any unforeseen circumstances that produce additional expenses or
revenue shortfalls.
Special Revenue Funds – Special Revenue Funds provide for funding of expenditures that are primarily funded by a revenue source that is not
part of the general tax levy and has a restricted use.
• Park Fund – The Park Fund’s major revenue source are Park Dedication Fees collected as part of a subdivision or major development
process. By state law fees received must be placed in a special fund and can be used for specific purposes. Park dedication fees
must be used only for the acquisition and development or improvement of parks, recreational facilities, playgrounds, trails,
wetlands, or open space based on the approved park systems plan.
• Drug and Felony Forfeiture Fund – The Drug and Felony Forfeiture Fund’s major sources of revenue are the sale of DWI forfeited
vehicles and revenue received from drug enforcement activities. The funds are restricted for law enforcement activities related to
alcohol and drug enforcement.
• Senior Housing TIF Fund – The Senior Housing TIF Fund was created to provide housing opportunities for seniors within the City.
Its major revenue source is the additional property taxes collected on the captured value of the property. 90% of the funds
collected are forwarded to the developer to help pay for the bonds associated with the project.
Debt Service Funds – Debt Service Funds are used to pay for debt service on the City’s outstanding bonds. Funding for debt service funds
can include: property taxes; special assessments, debt support from other funds; or a combination of the three.
Fund-Department Descriptions
Page 57
• 2014 General Obligation Bonds – The 2014 bonds were issued for multiple purposes: to refund the 2005 HRA Public Project
Revenue Bonds (Big Island); to fund water infrastructure improvements including a new well; and to fund the construction of the
Public Safety Garage. Funding is a combination of property taxes; water revenues; and a transfer from the General Fund related to
revenues from the Mound police service contract. 2028 will be the final year of tax levy for these bonds.
• 2021 GO Improvement Bonds – The 2016 bonds were issued to fund the Supplemental CIP that the Council passed in 2021 for the
construction of the new Public Works building and Fire Station. Funding for repayment is through the property tax levy.
Fund-Department Descriptions
Page 58
Capital Project Funds – Capital project funds are used to account for the financing of street projects, equipment replacement, public safety
equipment, and facility rehabilitation or renovation. Revenue sources are provided mainly through transfers, special assessments, and bond
sales.
• Municipal State Aid (MSA) Fund – The MSA Fund provides for the improvement of designated state aid streets which are funded by State
of Minnesota funds.
• Improvement & Equipment Outlay Fund – The Improvement & Equipment Outlay Fund provides for the purchase of equipment and the
construction or renovation of City facilities.
• Facilities Fund – The facilities fund was established in 2021 to provide for the development, renovation and repairs of City buildings.
• Permanent Improvement Revolving (PIR) Fund – The PIR Fund is designed to provide temporary financing of projects until permanent
financing is available.
• Community Investment Fund – The Community Investment Fund provides funding for projects of citywide importance that have no
other funding source.
Enterprise Funds – Enterprise Funds are used to account for the business type activities of the City. These include the following funds: Water,
Sewer, Cable TV, Stormwater, and Recycling.
• Water – The Water Fund is used to account for the City’s utility. The system consists of two water towers, three wells, 18 miles of water
mains, and serves 1,087 customers.
• Sewer – The Sewer Fund is used to account for the City’s sewer utility. The system consists of 47 miles of sewer lines and 46 pumping
stations, and serves 2,287 customers. The largest expense for the fund is a charge from the Metropolitan Council Environmental
Services to pay for their collector lines and the treatment of the wastewater.
• Cable TV – The Cable TV Fund was created to account for revenues collected as part of the franchise agreement between the City and
Mediacom.
• Stormwater – The Stormwater Fund is used to account for the City’s stormwater utility. The system consists of culverts, collection
ponds, and drainage ways. The utility was created in order to provide funding needed to comply with State and Federal mandates
regarding stormwater. All properties within the city are charged a stormwater fee.
Fund-Department Descriptions
Page 59
• Recycling – the city contracts with Waste Management to provide for curbside recycling service. Funding is provided through a
combination of a grant from Hennepin County and user fees. In addition the city coordinates a spring cleanup day to assist residents
who have materials unsuitable for recycling or regular waste service.
Internal Service Funds – Internal Service Funds are used to track revenue and expense shifts between departments. These include the following
funds: Insurance, Fleet Management, Compensated Absences, and Information Technology.
• Insurance - The Insurance Fund was created to account for total insurance revenue and expenses between all departments.
• Fleet Management – The Fleet Management Fund is used to account for total expenses related to city vehicles. Each fund pays into this
fund to cover their appropriate portions of expenses.
• Compensated Absences – The Compensated Absences Fund is used to account the liability owed to employees for compensated
absences such as Sick, Vacation, Overtime and Comp-Time.
• Information Technology (IT) - The IT Fund is used to account for total expenses related to software and technology. Each fund pays into
this fund to cover their appropriate portions of expenses.
Fund-Department Descriptions
Page 60