HomeMy WebLinkAbout09-09-2024 CC Agenda Packet - work sessionAgenda
City Council Work Session
Monday, September 9, 2024, 5:00 PM
City Council Chambers | 2780 Kelley Parkway, Orono, MN 55356
952-249-4600 /https://www.oronomn.gov/
Roll Call
Work Session Item
2025 Preliminary General Fund Budget and Tax Levy
Adjournment
Sign up for email notifications at https://www.oronomn.gov/
1
Date: September 9, 2024 Item:
Presenter: Maggie Jin, Finance Director
Section: Work Session Item
Title: 2025 Preliminary General Fund Budget and Tax Levy
1.Purpose:
The purpose of this item is to present the 2025 Preliminary General Fund Budget and Tax Levy to
the City Council.
2.Staff Recommendation:
Provide staff further feedbacks and recommendations on the preliminary 2025 general fund budget
and tax levy.
AGENDA ITEM
COUNCIL ACTION REQUESTED
Provide staff further feedbacks and recommendations on the preliminary 2025 general fund budget and
tax levy.
Exhibits
2025 Preliminary General Fund Budget and Levy
2
MEMORANDUM
To: Mayor Walsh and Orono City Council
From: Maggie Jin, Finance Director
Subject: 2025 Preliminary General Fund Budget and Tax Levy
Date: September 9, 2024
Attachments: 2025 Preliminary General Fund Budget and Tax Levy
Work has been progressing on the on the 2025 budget. The draft preliminary General Fund
budget was reviewed by the Budget Committee and was presented at the July 22, 2024 council
work session. Since then, staff have been refining the budget as updated numbers are received.
Tonight’s information is being presented in advance of the adoption of the preliminary budget
and tax levy that will occur on September 23, 2024. By statute, the city must certify the
preliminary tax levy to Hennepin County by September 30.
There are a couple of variables that could still impact the budget and the tax base.
Health Insurance – The budget has been created with an assumption that the city
contribution for employee health insurance will increase by 10%. Rate change will not be
known until October.
Property Values – The final property values will not be received from the Hennepin
County Assessor until December. The tax rate calculations are based on the county’s
proposed net tax capacity released on August 14th and generally do not change
significantly between now and the final.
Directions from the Council was to maintain a stable tax rate. The tax information provided with
this memo is based on a levy increase of $215,900 (2.29%) and the same tax rate of 16.35%.
From the previous draft presented to Council at the July 22 work session, the significant changes
are as follows:
Administrative service charge revenue was increased in the General Fund. This is an
expenditure in the Enterprise funds for staff wages and benefit for the following
departments (Administration, Communication, Finance, Central Services).
Long Lake Fire operating budget was received and included as an attachment with this
memo.
The City of Long Lake has provided the draft budget for the LLFD. This budget
forms part of the Orono general fund budget and is funded by the Levy. As
currently drafted, the Orono portion is $577,849. This is a $42,545 decrease from
the 2024 budget. The majority of the decrease comes from wages and benefits
Page 1 of 58 3
section of the budget. The City of Orono had in its 2024 budget a decrease of
$106,940 (16.08%) due to the reduction of the Navarre service area from LLFD in
July of 2024.
Compensation for non-union employees have been reviewed and will be on a future
council meeting for Council consideration. The proposed changes have been included in
the preliminary budget.
Aside from the current operating needs of the General Fund, funding for fire equipment and bond
payments are the current needs for increase. In 2024, the 2014A bond levy was allowed a one-
time reduction and in 2025, the levy is reverted back to the original amount. Current projection
for Fire Capital fund is $505,550. In order to meet these needs without increasing the overall
levy, the recommendation is a combination of fund transfer, reallocating antenna lease revenue,
increasing capital levy and reducing general fund reserve policy to use potential surplus to offset
the needs. This allows the city to gradually increase the levy similar to the way the Pavement
Management levy was gradually increase in the past. Pressure on the levy will be reduced
significantly in 2026 when the expenditures associated with the Long Lake Fire Department are
eliminated.
The City’s strong financial reserves and long-term funding identified for the city’s capital
improvement plan has the City in a good position to navigate the current situation without
increasing the tax rate.
Staff met with the budget committee on September 5 to brief on the budget and levy. Staff is
requesting any additional comments or suggestions prior to bringing the 2025 Preliminary
General Fund Budget and Tax levy at the September 23, 2024 Council Meeting.
Attachments
1)2025 Preliminary Levy Detail
2)2025 Preliminary Tax Rate
3) Effect of Levy
4)2025 Preliminary GF Revenue Summary
5) 2025 Preliminary GF Revenue Line-Item Detail
6)2025 Preliminary Expenditure by Category
7) 2025 Preliminary Expenditure by Department
8)2025 Preliminary Expenditure Department Summary
9)2025 Preliminary Expenditure Line-Item Detail
10) 2025 Long Lake Fire Operating Budget
11) 2025 Long Lake Fire Contract Cost Allocation
Page 2 of 58 4
Local Levy
2025 Over / Under 2024
2024 2025 Amount Percent
TAX LEVIES
General Fund 6,545,100$ 6,904,000$ 358,900$ 5.48%
Facilities Fund 375,000 225,000 (150,000) -40.00%
Fire Capital Fund 275,000 300,000 25,000 9.09%
Pavement Management 1,000,000 1,000,000 - 0.00%
Parks 200,000 200,000 - 0.00%
Community Investment 200,000 - (200,000) -100.00%
GO Improvement 2014 60,000 242,000 182,000 303.33%
GO Improvement 2021 760,000 760,000 - 0.00%
Total Local Tax Levy 9,415,100$ 9,631,000$ 215,900$ 2.29%
City of Orono
2025 Annual Budget
Page 3 of 58 5
City of Orono
PRELIMINARY BUDGET
Tax Rate
2025 Over / Under 2024
Actual Estimated
TAX CAPACITY 2024 2025 Amount Percent
Net Tax Capacity (Adj Net Tax Capacity) 57,584,888$ 58,907,542$ 1,322,654$ 2.30%
LOCAL LEVY
Total levy all funds 9,415,100$ 9,631,000$ 215,900$ 2.29%
TAX CAPACITY RATES
General Fund 11.37% 11.72% 0.35
Facilities Fund 0.65% 0.38% -0.27
Fire Capital Fund 0.48% 0.51% 0.03
Pavement Management 1.74% 1.70% -0.04
Parks 0.35% 0.34% -0.01
Community Investment 0.35% 0.00% -0.35
GO Improvement 2014 0.10% 0.41% 0.31
GO Improvement 2021 1.32% 1.29% -0.03
Orono Fire Department 0.00% 0.00% 0.00
16.35%16.35%0.00
Page 4 of 58 6
Actual Estimated Actual Estimated Actual Estimated Actual Estimated
2024 2025 2024 2025 2024 2025 2024 2025
Value $250,000 $256,500 $500,000 $513,000 $1,056,900 $1,084,379 $2,000,000 $2,052,000
Market Value Exclusion (MVE) * $14,740 $14,155 $0 $0 $0
Tax Value $235,260 $242,345 $500,000 $513,000 $1,056,900 $1,084,379 $2,000,000 $2,052,000
2,353 2,423 5,000 5,163 11,961 12,305 23,750 24,400
16.349% 16.349% 16.349% 16.349% 16.349% 16.349% 16.349% 16.349%
$384.63 $396.21 $817.45 $844.02 $1,955.54 $2,011.70 $3,882.89 $3,989.16
$11.58 $26.57 $56.16 $106.27
3.01% 3.25% 2.87% 2.74%
** Tax Capacity (net) = 1% of first $500,000 market value, plus 1.25% of all value over $500,000
The Market Value adjustment is based on the average market value increase on a residential property = XX%
Median home value in Orono in 2024 is $1,056,900.
* Market Value Exclusion = First 40% of the first $76,000 of market value. For homestead value between $76,000 and $413,800, the exclusion is $30,400 minus 9%
of the value over $76,000. Homesteads valued at $413,800 or more do not receive the exclusion
Tax Capacity (Net) **
Effect of 2025 Tax Levy & Budget on Residential Properties
Median 2.6% Increase in Market Value
Tax Capacity Rate
Net City Tax
$ Increase from 2024
% Increase from 2024
Page 5 of 58 7
2022
Actual
2023
Actual
2024
Budget
2025
Budget
Increase
(Decrease)
Percentage
Increase
(Decrease)
Property Taxes 4,971,707 5,613,956 6,568,600 6,971,000 402,400 6.13%
Licenses 15,716 23,425 18,700 16,500 -2,200 -11.76%
Permits 711,709 778,088 566,500 636,500 70,000 12.36%
Intergovernmental 493,370 686,742 305,000 310,150 5,150 1.69%
Gen Govt Service Charges 883,305 1,049,551 859,900 952,300 92,400 10.75%
Public Safety Service Charges 2,687,737 2,806,978 2,865,680 2,904,500 38,820 1.35%
Fines and Forfeits 69,239 57,760 85,000 65,000 -20,000 -23.53%
Investment Revenue -85,993 100,732 200,660 100,650 -100,010 -49.84%
Golf Course Receipts 382,4420000N/A
Miscellaneous Revenue 28,653 78,179 66,590 36,400 -30,190 -45.34%
Total Revenue 10,157,885 11,195,413 11,536,630 11,993,000 456,370 3.96%
City of Orono
2025 General Fund Revenue Budget - Summary
Page 6 of 58 8
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Increase
(Decrease)
Percentage
Increase
(Decrease)
Property Taxes
Current Ad Valorem Taxes 4,887,586 5,535,686 6,545,100 6,904,000 358,900 5.48%
Delinquent Ad Valorem Taxes 25,347 29,103 20,000 25,000 5,000 25.00%
Fiscal Disparities 45,716 35,794 - 30,000 30,000 N/A
Personal Property Tax 11,036 12,009 - 10,000 10,000 N/A
Forfeited Tax Sale Apportionmt 31 - - - - N/A
Rent Credit - - - - - N/A
Penalties and Interest-Taxes 1,990 1,364 3,500 2,000 (1,500) -42.86%
Total Property Taxes 4,971,707 5,613,956 6,568,600 6,971,000 402,400 6.13%
Licenses
Beer & Liquor Licenses 7,200 11,900 7,100 7,100 0 0.00%
Cigarette Licenses 875 1,500 500 750 250 50.00%
Garbage Haulers Licenses 675 825 1,100 1,100 0 0.00%
Other Business License/Permit 3,629 5,001 8,000 5,000 -3,000 -37.50%
Rental Licenses 1,700 4,220 2,000 2,500 500 25.00%
Dog Licenses 1,637 -21 0 50 50 N/A
Total Licenses 15,716 23,425 18,700 16,500 -2,200 -11.76%
Permits
Building Permits 586,697 605,447 475,000 525,000 50,000 10.53%
Zoning Permit 1,322 1,970 1,500 1,500 0 0.00%
Mechanical/Septic/Other 87,359 117,355 60,000 75,000 15,000 25.00%
Plumbing Permit 36,332 53,317 30,000 35,000 5,000 16.67%
Total Permits 711,709 778,088 566,500 636,500 70,000 12.36%
Intergovernmental
Federal Grant-other 00000N/A
Market Value Credit 348 406 0 150 150 N/A
Police Training Reimbursement 28,415 30,896 0 20,000 20,000 N/A
Fire State Aid 0000
Police State Aid 267,105 276,529 250,000 260,000 10,000 4.00%
Police Vest Reimbursement 0 0 25,000 0 -25,000 -100.00%
PERA State Aid 00000N/A
State Grant-other 197,502 378,911 30,000 30,000 0 0.00%
Grants/Aids from Other Govts 00000N/A
Total Intergovernmental 493,370 686,742 305,000 310,150 5,150 1.69%
Gen Govt Service Charges
Administrative Charges for Svc 218,625 362,875 325,000 384,300 59,300 18.25%
General Taxable Sales/Service 51 100 100 100 0 0.00%
Assessments searches 100 70 50 50 0 0.00%
Zoning Disclosure 250 435 250 400 150 60.00%
Plan Check/Site Exam Fees 343,782 359,307 225,000 250,000 25,000 11.11%
Cond Use-Variance-Dev Fees 15,528 22,580 20,000 20,000 0 0.00%
Engineering & Legal Fees 22,820 15,577 20,000 20,000 0 0.00%
Bldg Permits-mail in fees 00000N/A
On-site Septic Program fees 46,987 47,247 47,000 47,000 0 0.00%
Park Reservations 12,275 9,370 7,500 9,000 1,500 20.00%
Off Leash Annual Pass 00000N/A
Coop Agreement-public works 222,888 229,917 214,000 220,450 6,450 3.01%
InterDepartmental Services 00000N/A
Brush Site Fees 2,074 1,000 1,000 0 0.00%
Total Gen Govt Service Charges 883,305 1,049,551 859,900 952,300 92,400 10.75%
Public Safety Service Charges
Coop Agreement-inspection 0483000N/A
Coop Agreement-police 2,627,226 2,688,054 2,763,180 2,822,000 58,820 2.13%
Police Special Services 60,450 82,177 100,000 80,000 -20,000 -20.00%
False Alarm Fees 0 0 500 500 0 0.00%
Police Reports 0 3,168 1,000 1,000 0 0.00%
Police Reserve Receipts 031,691000N/A
Explorers program 60 1,405 1,000 1,000 0 0.00%
Total Public Safety Service Charges 2,687,737 2,806,978 2,865,680 2,904,500 38,820 1.35%
Fines and Forfeits
Admin Citations 4,892 -2,669 10,000 5,000 -5,000 -50.00%
Court Fines 64,347 60,430 75,000 60,000 -15,000 -20.00%
Drug Task Force 00000N/A
Dog Impound Fees 00000N/A
Total Fines and Forfeits 69,239 57,760 85,000 65,000 -20,000 -23.53%
City of Orono
2025 General Fund Revenue Budget - By Line Item
Page 7 of 58 9
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Increase
(Decrease)
Percentage
Increase
(Decrease)
City of Orono
2025 General Fund Revenue Budget - By Line Item
Interest Revenue
Interest on investments -86,685 100,000 200,000 100,000 -100,000 -50.00%
Interest-NOW account 692 732 660 650 -10 -1.52%
Total Investment Revenue -85,993 100,732 200,660 100,650 -100,010 -49.84%
Golf Course Receipts
Green Fees 240,3900000N/A
Rental-Golf carts & Club 103,6780000N/A
Beer Sales 20,7200000N/A
Pop Sales 350000N/A
Concessions-taxable 11,6510000N/A
Golf Ball Sales 4,3980000N/A
Pro Shop-taxable 4220000N/A
Pro Shop-nontaxable 1,1460000N/A
Other Golf Course Receipts 00000N/A
Cash Over/Short 10000N/A
Total Golf Course Receipts 382,4420000N/A
Miscellaneous Revenue
Utility Penalties 14 16000N/A
Miscellaneous Revenue 10,681 31,403 25,000 25,000 0 0.00%
Convenience Fee 00000N/A
Rent Income 4,950 5,400 5,400 5,400 0 0.00%
Contributions & donations 11,265 20,535 5,000 5,000 0 0.00%
Refunds & Reimbursements -1,203 4,380 1,000 1,000 0 0.00%
Sale of Equipment 2,940 275 30,000 0 -30,000 -100.00%
Cash Over/Short 00000N/A
Filing fees-elections/plats 6 16,170 190 0 -190 -100.00%
Total Miscellaneous Revenue 28,653 78,179 66,590 36,400 -30,190 -45.34%
Total Revenue 10,157,885 11,195,413 11,536,630 11,993,000 456,370 3.96%
Page 8 of 58 10
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 6,259,654 7,076,453 7,539,000 8,164,100 625,100 8.29%
Supplies & Maintenance 631,833 734,038 870,700 835,900 (34,800) -4.00%
Insurances 133,995 214,300 210,600 221,100 10,500 4.99%
Professional Services 1,447,671 1,758,498 1,990,760 1,797,250 (193,510) -9.72%
Other Expenses 573,661 815,482 474,070 525,150 51,080 10.77%
Capital Outlay 191,140 179,339 221,500 221,500 - 0.00%
Transfers to Other Funds 304,250 1,580,000 200,000 213,000 13,000 6.50%
Contingencies 14,256 4,775 30,000 15,000 (15,000) -50.00%
Purchases for Resale 22,019 - - - - N/A
Total 9,578,479 12,362,884 11,536,630 11,993,000 456,370 3.96%
City of Orono
2025 General Fund Budget
Major Expenditure Categories
Page 9 of 58 11
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Mayor & Council 34,010 43,660 60,400 50,000 (10,400) -17.22%
Administration 376,607 485,705 500,250 578,300 78,050 15.60%
Elections 61,200 35,816 98,200 37,700 (60,500) -61.61%
Communications - - 39,000 149,550 110,550 283.46%
Finance 338,825 334,416 339,600 347,700 8,100 2.39%
Assessing 234,000 254,000 270,000 - (270,000) -100.00%
Law/Legal Services 117,972 144,782 128,000 121,000 (7,000) -5.47%
Human Services - 9,500 12,000 12,000 - 0.00%
Central Services 244,263 392,220 429,400 513,800 84,400 19.66%
Police 5,079,607 5,626,334 5,719,910 6,067,850 347,940 6.08%
Fire Protection Services - LL 471,462 589,974 664,940 558,000 (106,940) -16.08%
Fire Protection Services - OR - 203,462 772,510 1,041,000 268,490 34.76%
Building & Zoning 735,903 841,949 862,900 928,350 65,450 7.58%
Street Maintenance 667,528 768,804 690,050 751,000 60,950 8.83%
Public Works - Spring Park 79,218 111,366 100,400 103,350 2,950 2.94%
Brush Site 40,068 32,748 50,920 46,750 (4,170) -8.19%
Engineering 31,649 35,189 25,000 26,000 1,000 4.00%
Parks 313,442 444,117 431,750 336,650 (95,100) -22.03%
Golf Course 348,795 (0) - - - N/A
Special Services 85,292 424,069 111,400 96,000 (15,400) -13.82%
Special Projects-Contingencies 18,506 4,775 30,000 15,000 (15,000) -50.00%
Transfers to Other Funds 300,000 1,580,000 200,000 213,000 13,000 6.50%
Total General Fund Expenditures 9,578,346 12,362,884 11,536,630 11,993,000 456,370 3.96%
City of Orono
2025 General Fund Budget
Departmental Budgets
Page 10 of 58 12
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 20,310 19,717 19,700 19,700 0 0.00%
Other Expenses 13,701 23,943 40,700 30,300 (10,400) -25.55%
City Council Total 34,010 43,660 60,400 50,000 (10,400) -17.22%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for City Council Representatives (Mayor and 4 Council Members).
* Other Expenses includes recorder for city council meetings, memberships, training and meeting expenses.
City-wide Memberships are as follows:
Suburban Rate Authority
League of Minnesota Cities
Metro Cities
City of Orono
2025 General Fund Budget - Departmental Summary
Mayor & Council
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.
Page 11 of 58 13
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 363,853 461,223 478,000 559,900 81,900 17.13%
Professional Services 9,448 13,295 13,000 10,000 (3,000) -23.08%
Other Expenses 3,307 11,188 9,250 8,400 (850) -9.19%
Administration Total 376,607 485,705 500,250 578,300 78,050 15.60%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Administration Department.
Staff Includes: City Administrator, City Clerk, Management Assistant, and Municipal Services Support Representative.
* Professional Services includes IT services.
City of Orono
2025 General Fund Budget - Departmental Summary
Administration
41300
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.
* Other Expenses includes training and development, memberships in professional organizations for the Administrative Staff and city wide employee
recognition program.
Page 12 of 58 14
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 51,625 30,746 83,700 34,000 (49,700) -59.38%
Supplies & Maintenance 7,148 1,919 8,500 2,000 (6,500) -76.47%
Other Expenses 2,427 3,151 6,000 1,700 (4,300) -71.67%
Elections Total 61,200 35,816 98,200 37,700 (60,500) -61.61%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services are the wages for the temporary election judges and a portion of Administration Staff (10%). 2025 is not an election year.
* Supplies & Maintenance includes election equipment.
City of Orono
2025 General Fund Budget - Departmental Summary
Elections
41410
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.
* Other expenses include IT service, postage, travel expenses, advertising, building/equipment rental, training, meeting expenses and other miscellaneous
expenses.
Page 13 of 58 15
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 0 0 6,700 127,050 120,350 1796.27%
Other Expenses 0 0 32,300 22,500 (9,800) -30.34%
Communications Total 0 0 39,000 149,550 110,550 283.46%
PROGRAM DESCRIPTION & OBJECTIVES:
The Communications Department is responsible for public comminications including, Social Media, Websites Administration, and Newsletters.
OPERATING COST ACTIVITIES:
* Personal Services are the wages represent 10% of the Management Assistant and 5% of the City clerks wages and benefits.
Staff Includes: Communication position starting in 2025.
* Other expenses IT service, website hosting fees, printing, postage, and software.
City of Orono
2025 General Fund Budget - Departmental Summary
Communications
41430
Page 14 of 58 16
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 288,968 321,362 323,800 326,800 3,000 0.93%
Supplies & Maintenance 0 65 0 0 0 N/A
Professional Services 42,725 7,875 10,000 15,000 5,000 50.00%
Other Expenses 7,132 5,114 5,800 5,900 100 1.72%
Finance Total 338,825 334,416 339,600 347,700 8,100 2.39%
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.
* Professional Services includes IT service.
* Other Expenses includes training and development, and memberships in professional organizations for the Finance Staff.
The Finance Department oversees the City's financial operations, investment, insurances, and employee benefits. It is responsible for preparing the budget
document and annual report in accordance with generally accepted accounting principles. Finance department supports the City Administrator with human
resources function.
City of Orono
2025 General Fund Budget - Departmental Summary
Finance
41500
Page 15 of 58 17
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Assessing Services 234,000 254,000 270,000 0 (270,000) -100.00%
Assessing Total 234,000 254,000 270,000 0 (270,000) -100.00%
PROGRAM DESCRIPTION & OBJECTIVES:
The City contract with Hennepin County to provide Assessing services. Starting in 2025, Hennepin County will no longer charge the City directly.
City of Orono
2025 General Fund Budget - Departmental Summary
Assessing
41550
Page 16 of 58 18
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services 117,972 144,782 128,000 121,000 (7,000) -5.47%
Law/Legal Services Total 117,972 144,782 128,000 121,000 (7,000) -5.47%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Professional Services includes the costs associated with the contract with legal staff, prosecution costs, code enforcement, and jail charges.
41600
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.
City of Orono
2025 General Fund Budget - Departmental Summary
Law/Legal Services
Page 17 of 58 19
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses 0 9,500 12,000 12,000 0 0.00%
Human Services Total 0 9,500 12,000 12,000 0 0.00%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Contributions are the contributions made to Human Service Organizations in the Orono area. Organizations include:
The Gillespie Center
Orono Community Education
City of Orono
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.
2025 General Fund Budget - Departmental Summary
Human Services
41800
Page 18 of 58 20
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 19,953 24,736 100,200 139,250 39,050 38.97%
Supplies & Maintenance 51,781 70,621 64,500 81,500 17,000 26.36%
Professional Services 66,461 99,548 110,200 136,250 26,050 23.64%
Insurances 36,900 63,300 61,000 64,000 3,000 4.92%
Other Expenses 69,167 134,015 93,500 92,800 (700) -0.75%
Central Services Total 244,263 392,220 429,400 513,800 84,400 19.66%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Facilities Department Staff.
Staff includes: Parks & Facilities Superintendent (33%), Janitor
* Supplies & Maintenance include the operating supplies and maintenance expenses on city equipment and facilities.
* 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.
City of Orono
2025 General Fund Budget - Departmental Summary
Central Services
41900
Page 19 of 58 21
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 4,041,450 4,584,141 4,600,000 4,839,750 239,750 5.21%
Supplies & Maintenance 235,520 227,307 283,000 263,500 (19,500) -6.89%
Professional Services 215,348 295,270 341,310 446,300 104,990 30.76%
Insurances 86,025 150,975 140,000 147,000 7,000 5.00%
Other Expenses 310,125 189,301 134,100 149,800 15,700 11.71%
Capital Outlay 191,140 179,339 221,500 221,500 0 0.00%
Police Total 5,079,607 5,626,334 5,719,910 6,067,850 347,940 6.08%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Police Department.
* Supplies & Maintenance include the operating supplies and maintenance expenses on police equipment and facilities.
* Professional Services includes the police records system, internet, animal care, and medical and psychological evaluations for new officers.
* Insurance Expenses includes a portion of the City's general, liability, and auto insurance costs.
* Other Expenses includes utilities, fuel, publishing costs, copier leases, and other miscellaneous charges related to police operations.
The Police Department provides for the public safety within Orono and the surrounding communities of Minnetonka Beach, Spring Park, and Mound. This is
accomplished through preventive patrol, traffic enforcement, education, criminal investigation and prosecution.
City of Orono
42110
Staff includes: Police Chief, Deputy Chief, Sergeant (5), Investigators (5), Patrol Officers (19), Part Time Officers (2), CSO Cadets (3), Office Manager,
Administrative Assistant (2)
2025 General Fund Budget - Departmental Summary
Police
Page 20 of 58 22
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 0 156,725 434,900 668,800 233,900 53.78%
Supplies & Maintenance 0 12,381 152,700 114,600 (38,100) -24.95%
Insurances 0 0 9,500 10,000 500 5.26%
Professional Services 471,462 607,884 757,250 682,000 (75,250) -9.94%
Other Expenses 0 16,446 83,100 123,600 40,500 48.74%
Fire Protection Services Total 471,462 793,436 1,437,450 1,599,000 161,550 11.24%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Orono Fire Department.
Staff includes: Fire Chief, Training Chief, Part-Time Firefighters, and Paid-On-Call Firefighters.
* Supplies & Maintenance include the operating supplies and maintenance expenses on fire equipment and facilities.
* Insurance Expenses includes a portion of the City's general, liability, and auto insurance costs.
* Professional Services includes medicals, legal consultation, turn out gear washing and maintenance, IT and fleet service.
* Other Expenses includes utilities, fuel, radio cost, copier leases, and other miscellaneous charges related to fire operations.
2025 General Fund Budget - Departmental Summary
Fire Protection Services
42260
City of Orono
The Fire Department is comprised of a contract agreement with the community of Long Lake for fire suppression services for the north section of City. The
Orono Fire Department provides fire suppression service for the remainder of the City and supports Police with public safety within Orono.
Page 21 of 58 23
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 662,199 745,958 763,900 830,700 66,800 8.74%
Supplies & Maintenance 2,175 1,701 2,050 3,650 1,600 78.05%
Professional Services 60,063 77,605 79,500 79,500 0 0.00%
Other Expenses 11,465 16,685 17,450 14,500 (2,950) -16.91%
Building & Zoning Total 735,903 841,949 862,900 928,350 65,450 7.58%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for Planning and Zoning Staff.
Staff includes: Director of Community Development, Planners (2), Planning Assistant, Building Official and Building Inspector.
* Professional Services include engineering, legal consulting services and contracted building inspections.
* Other Expenses includes training and development, and memberships in professional organizations for the Building & Zoning Staff.
42400
Building & Zoning
2025 General Fund Budget - Departmental Summary
City of Orono
The Building & 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.
Page 22 of 58 24
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 362,833 262,493 295,900 304,600 8,700 2.94%
Supplies & Maintenance 176,737 299,367 207,000 226,300 19,300 9.32%
Professional Services 79,535 137,899 132,000 168,100 36,100 27.35%
Other Expenses 48,423 69,045 55,150 52,000 (3,150) -5.71%
Public Works Total 667,528 768,804 690,050 751,000 60,950 8.83%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Public Works Department.
* Supplies & Maintenance include general operating supplies for street repair/maintenance, and vehicle and equipment maintenance.
* Professional Services includes IT and Fleet Services.
* Other Expenses include electricity costs for street lighting and employee training and development.
2025 General Fund Budget - Departmental Summary
Public Works
43000
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.
Staff includes the following FTES: Public Works Superintendent (.25), Street/Stormwater Supervisor (.50) Maintenance Workers (1.25), Public Works
Admin Support (.20)
City of Orono
Page 23 of 58 25
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 63,706 99,863 98,400 100,700 2,300 2.34%
Supplies & Maintenance 3,053 2,167 0 0 0 N/A
Professional Services 9,789 3,923 2,000 2,650 650 32.50%
Other Expenses 2,670 5,414 0 0 0 N/A
Public Works - Spring Park Total 79,218 111,366 100,400 103,350 2,950 2.94%
PROGRAM DESCRIPTION & OBJECTIVES:
As of 9/1/2021 Orono began providing public works service to the City of Spring Park.
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Public Works Department.
Wages and benefits are based 1 FTE and use the average wage of all maintenance workers.
* Supplies & Maintenance were reimburseable expenses pass through to Spring Park.
* Professional Services includes IT Services, Fleet Services and Other professional Services.
* Other Expenses includes reimburseable expenses.
City of Orono
2025 General Fund Budget - Departmental Summary
PW - Spring Park
43050
Page 24 of 58 26
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 10,670 12,662 13,100 13,450 350 2.67%
Supplies & Maintenance 480 793 35,250 30,250 (5,000) -14.18%
Other Expenses 28,917 19,292 2,570 3,050 480 18.68%
Brush Site Total 40,068 32,748 50,920 46,750 (4,170) -8.19%
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 Attendants (seasonal)
* Supplies & Maintenance include general operating supplies for repair and maintenance of the brush site.
* Other Expenses includes bank fees, IT service, telephone, general liability insurance, gas, electricity, and portable toilet rental.
Brush Site
43100
City of Orono
2025 General Fund Budget - Departmental Summary
Page 25 of 58 27
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services 31,649 35,189 25,000 26,000 1,000 4.00%
Engineering Total 31,649 35,189 25,000 26,000 1,000 4.00%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Professional Services are the costs associated with the contract agreement with the contracted engineering firm (Bolton & Menk).
City of Orono
2025 General Fund Budget - Departmental Summary
Engineering
43170
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.
Page 26 of 58 28
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 171,372 267,956 279,300 158,400 (120,900) -43.29%
Supplies & Maintenance 95,844 120,756 116,200 118,900 2,700 2.32%
Professional Services 28,923 41,845 20,500 44,000 23,500 114.63%
Other Expenses 17,302 13,559 15,750 15,350 (400) -2.54%
Parks Total 313,442 444,117 431,750 336,650 (95,100) -22.03%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services includes the wages and employment taxes for the Parks Department.
Staff includes: Park Superintendant (34%), Maintenance Workers (1), Seasonals.
* Supplies & Maintenance includes the operating supplies and maintenance for all park facilities.
* Professional Services includes engineering service, IT services, fleet service, and event service for the tree lighting ceremony.
* Other Expenses includes the utilities and costs associated with equipment rental.
City of Orono
2025 General Fund Budget - Departmental Summary
Parks
The Parks 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.
45200
Page 27 of 58 29
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 169,833 (0)0 0 0 N/A
Supplies & Maintenance 63,690 0 0 0 0 N/A
Insurances 10,995 0 0 0 0 N/A
Other Expenses 82,258 0 0 0 0 N/A
Purchases for Resale 22,019 0 0 0 0 N/A
Golf Course Total 348,795 (0)0 0 0 N/A
PROGRAM DESCRIPTION & OBJECTIVES:
The Golf Course has been moved from the General Fund to an Enterprise Fund.
City of Orono
2025 General Fund Budget - Departmental Summary
Golf Course
45210
Page 28 of 58 30
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 32,882 88,870 41,400 41,000 (400) -0.97%
Professional Services 51,910 32,490 70,000 55,000 (15,000) -21.43%
Other Expenses 500 302,708 0 0 0 N/A
Special Services - Consulting & Police Total 85,292 424,069 111,400 96,000 (15,400) -13.82%
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.
City of Orono
2025 General Fund Budget - Departmental Summary
Special Services
43280
The Special Services Department provides a separate 'cost center' for tracking city-provided consulting and Police special service details. Orono residents who
apply for land use variations are subject to be billed for any additional staff, legal, and engineering time that is spent reviewing their application. These charges
are recorded in this departmental budget, and the applicants are subsequently billed for this additional time. Orono businesses or residents who 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 departmental budget, and are
offset by the revenues received from the requesting parties.
Page 29 of 58 31
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services 0 0 0 0 0 N/A
Other Expenses 0 0 0 0 0 N/A
Capital & Transfers 304,250 1,580,000 200,000 213,000 13,000 6.50%
Contingency Items 14,256 4,775 30,000 15,000 (15,000) -50.00%
Special Projects-Contingencies Total 318,506 1,584,775 230,000 228,000 (2,000) -0.87%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Transfers are as follows:
Improvement and Equipment Outlay Fund
* Contingency Items is an amount for unbudgeted and unforseen items that require action before the next budget cycle.
GENERAL FUND TOTAL 9,578,346 12,362,884 11,536,630 11,993,000 456,370 3.96%
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.
Special Project & Contingencies
43290
City of Orono
2025 General Fund Budget - Departmental Summary
Page 30 of 58 32
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 18,827 18,200 18,200 18,250 50 0.27%
FICA 1,408 1,392 1,400 1,400 0 0.00%
Worker's Comp Insurance Prem 75 125 100 50 (50) -50.00%
Total Personal Services 20,310 19,717 19,700 19,700 0 0.00%
Other Expenses
IT Services 675 1,225 1,100 1,400 300 27.27%
Professional Services 0 4,356 20,000 5,500 (14,500) -72.50%
Memberships 3,904 13,610 14,000 15,400 1,400 10.00%
Training & Development 6,043 2,286 1,600 4,000 2,400 150.00%
Meeting Expenses 3,079 1,832 4,000 4,000 0 0.00%
Other Miscellaneous Charges 0 634 0 0 0 N/A
Total Other Expenses 13,701 23,943 40,700 30,300 (10,400) -25.55%
City Council Total 34,010 43,660 60,400 50,000 (10,400) -17.22%
City of Orono
2025 General Fund Budget - By Line Item
Mayor & Council
41110
Page 31 of 58 33
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 257,636 353,527 342,900 392,700 49,800 14.52%
Full-Time Employees Overtime 0 0 1,300 1,300 0 0.00%
Part-Time Employees 3,629 2,041 30,000 39,000 9,000 30.00%
Temporary/Seasonal Employees 9,703 2,378 1,000 0 (1,000) -100.00%
PERA 19,323 25,981 28,100 32,500 4,400 15.66%
FICA 20,898 28,276 28,700 33,150 4,450 15.51%
City Benefit Contribution 51,014 46,270 45,900 59,500 13,600 29.63%
Unemployment Benefit Payments 0 0 0 0 0 N/A
Worker's Comp Insurance Prem 1,650 2,750 100 1,750 1,650 1650.00%
Total Personal Services 363,853 461,223 478,000 559,900 81,900 17.13%
Professional Services
IT Services 5,250 9,250 8,000 10,000 2,000 25.00%
Professional Services 4,198 4,045 5,000 0 (5,000) -100.00%
Total Professional Serivces 9,448 13,295 13,000 10,000 (3,000) -23.08%
Other Expenses
Travel Expenses 252 1,046 1,500 250 (1,250) -83.33%
General Advertising 0 608 0 0 0 N/A
Memberships 624 440 1,000 750 (250) -25.00%
Training & Development 87 3,626 2,250 3,000 750 33.33%
Meeting Expenses 785 3,125 500 0 (500) -100.00%
Other Miscellaneous Charges 1,559 2,343 4,000 4,400 400 10.00%
Total Other Expenses 3,307 11,188 9,250 8,400 (850) -9.19%
Administration Total 376,607 485,705 500,250 578,300 78,050 15.60%
City of Orono
2025 General Fund Budget - By Line Item
Administration
41300
Page 32 of 58 34
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 24,451 21,748 23,400 25,000 1,600 6.84%
Full-Time Employees Overtime 0 0 1,000 0 (1,000) -100.00%
Temporary/Seasonal Employees 17,155 490 50,000 500 (49,500) -99.00%
PERA 2,290 1,575 1,800 1,900 100 5.56%
FICA 1,606 1,600 1,900 1,950 50 2.63%
City Benefit Contribution 5,898 5,158 5,600 4,500 (1,100) -19.64%
Worker's Comp Insurance Prem 225 175 0 150 150 N/A
Total Personal Services 51,625 30,746 83,700 34,000 (49,700) -59.38%
Supplies & Maintenance
Equipment Parts & Accessories 6,955 1,919 8,000 2,000 (6,000) -75.00%
Small Tools and Minor Equip 193 0 500 0 (500) -100.00%
Total Supplies & Maintenance 7,148 1,919 8,500 2,000 (6,500) -76.47%
Other Expenses
IT Services 0 1,000 1,100 1,400 300 27.27%
Postage 0 0 0 0 0 N/A
Travel Expenses 172 0 400 100 (300) -75.00%
General Advertising 316 0 450 0 (450) -100.00%
Printing & Publishing 0 0 0 150 150 N/A
Training & Development 0 1,673 50 50 0 0.00%
Meeting Expenses 1,939 451 3,000 0 (3,000) -100.00%
Other Miscellaneous Charges 0 28 1,000 0 (1,000) -100.00%
Total Other Expenses 2,427 3,151 6,000 1,700 (4,300) -71.67%
Elections Total 61,200 35,816 98,200 37,700 (60,500) -61.61%
City of Orono
2025 General Fund Budget - By Line Item
Elections
41410
Page 33 of 58 35
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 0 0 5,100 96,450 91,350 1791.18%
Full-Time Employees Overtime 0 0 0 1,000 1,000 N/A
Temporary/Seasonal Employees 0 0 0 0 0 N/A
PERA 0 0 500 7,350 6,850 1370.00%
FICA 0 0 400 7,500 7,100 1775.00%
City Benefit Contribution 0 0 700 14,350 13,650 1950.00%
Worker's Comp Insurance Prem 0 0 0 400 400 N/A
Total Personal Services 0 0 6,700 127,050 120,350 1796.27%
Other Expenses
IT Services 0 0 2,000 2,500 500 25.00%
Website Hosting 0 0 7,300 0 (7,300) -100.00%
Postage 0 0 4,000 4,000 0 0.00%
Newsletters 0 0 12,000 16,000 4,000 33.33%
Printing & Publishing 0 0 1,000 0 (1,000) -100.00%
Software Licensing 0 0 6,000 0 (6,000) -100.00%
Total Other Expenses 0 0 32,300 22,500 (9,800) -30.34%
Communications Total 0 0 39,000 149,550 110,550 283.46%
City of Orono
2025 General Fund Budget - By Line Item
Communications
41430
Page 34 of 58 36
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 213,266 245,869 240,200 246,750 6,550 2.73%
Full-Time Employees Overtime 127 0 200 200 0 0.00%
Part-Time Employees 0 0 0 0 0 N/A
Temporary/Seasonal Employees 0 0 0 0 0 N/A
PERA 16,005 16,700 18,000 18,550 550 3.06%
FICA 14,645 16,569 18,400 18,900 500 2.72%
City Benefit Contribution 43,800 40,248 45,400 41,250 (4,150) -9.14%
Worker's Comp Insurance Prem 1,125 1,975 1,600 1,150 (450) -28.13%
Total Personal Services 288,968 321,362 323,800 326,800 3,000 0.93%
Supplies & Maintenance
Books & Periodicals 0 65 0 0 0 N/A
Total Supplies & Maintenance 0 65 0 0 0 N/A
Professional Services
Auditing and Acct'g Services 38,600 0 0 0 0 N/A
IT Services 4,125 7,875 10,000 15,000 5,000 50.00%
Total Professional Services 42,725 7,875 10,000 15,000 5,000 50.00%
Other Expenses
Travel Expenses 224 173 200 300 100 50.00%
Memberships 370 421 600 600 0 0.00%
Training & Development 6,537 4,520 5,000 5,000 0 0.00%
Total Other Expenses 7,132 5,114 5,800 5,900 100 1.72%
Finance Total 338,825 334,416 339,600 347,700 8,100 2.39%
City of Orono
2025 General Fund Budget - By Line Item
Finance
41500
Page 35 of 58 37
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Assessing Services
Assessing Services 234,000 254,000 270,000 0 (270,000) -100.00%
Total Assessing Service 234,000 254,000 270,000 0 (270,000) -100.00%
Assessing Total 234,000 254,000 270,000 0 (270,000) -100.00%
City of Orono
2025 General Fund Budget - By Line Item
Assessing
41550
Page 36 of 58 38
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services
Legal-Prosecution 36,476 43,625 45,000 50,000 5,000 11.11%
Legal-Consulting 79,851 98,966 75,000 65,000 (10,000) -13.33%
Code Enforcement 34 0 2,000 1,000 (1,000) -50.00%
Jail Charges 1,611 2,191 6,000 5,000 (1,000) -16.67%
Total Professional Services 117,972 144,782 128,000 121,000 (7,000) -5.47%
Law/Legal Services Total 117,972 144,782 128,000 121,000 (7,000) -5.47%
City of Orono
2025 General Fund Budget - By Line Item
Law/Legal Services
41600
Page 37 of 58 39
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses
Contributions to Civic Org's 0 9,500 12,000 12,000 0 0.00%
Total Other Expenses 0 9,500 12,000 12,000 0 0.00%
Human Services Total 0 9,500 12,000 12,000 0 0.00%
City of Orono
2025 General Fund Budget - By Line Item
Human Services
41800
Page 38 of 58 40
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 0 1,320 0 106,900 106,900 N/A
Part-Time Employees 16,756 19,209 64,800 0 (64,800) -100.00%
PERA (39)49 4,900 8,050 3,150 64.29%
FICA 1,661 1,794 5,000 8,200 3,200 64.00%
City Benefit Contribution 750 890 21,300 15,200 (6,100) -28.64%
Worker's Comp Insurance Prem 825 1,475 4,200 900 (3,300) -78.57%
Total Personal Services 19,953 24,736 100,200 139,250 39,050 38.97%
Supplies & Maintenance
Office supplies 7,947 6,105 11,000 10,000 (1,000) -9.09%
Equipment Parts & Accessories 899 7,531 1,000 5,000 4,000 400.00%
Bldg/Grounds Maint. Supplies 6,020 11,591 6,000 15,000 9,000 150.00%
Clothing & personal equipment 0 0 0 500 500 N/A
Repairs/Maint-Office Equip 6,600 7,551 500 5,000 4,500 900.00%
Repairs/Maint-Misc. Equip 500 0 0 0 0 N/A
Repairs/Maint-Bldgs/Grounds 29,816 37,592 46,000 46,000 0 0.00%
Janitorial Services 0 130 0 0 0 N/A
Software Licensing 0 120 0 0 0 N/A
Total Supplies & Maintenance 51,781 70,621 64,500 81,500 17,000 26.36%
Professional Services
Auditing and Acct'g Services 0 11,500 34,200 36,000 1,800 5.26%
IT Services 42,000 74,000 65,000 81,250 16,250 25.00%
Fleet Services 0 0 3,000 4,000 1,000 33.33%
Professional Services 24,461 14,048 8,000 15,000 7,000 87.50%
Total Professional Services 66,461 99,548 110,200 136,250 26,050 23.64%
Insurances
General Liability Ins 8,475 14,825 13,500 14,200 700 5.19%
Umbrella Liability Ins 12,450 21,150 32,000 33,600 1,600 5.00%
Bonds Insurance 600 1,200 0 0 0 N/A
Property Insurance 11,625 19,875 12,000 12,600 600 5.00%
Equipment Floaters Ins 0 0 0 0 0 N/A
Automotive Insurance 3,750 6,250 3,500 3,600 100 2.86%
Total Insurances 36,900 63,300 61,000 64,000 3,000 4.92%
City of Orono
2025 General Fund Budget - By Line Item
Central Services
41900
Page 39 of 58 41
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses
Bank Fees 451 1,657 1,000 1,000 0 0.00%
Telephone 17,409 18,525 16,000 16,000 0 0.00%
Postage 6,503 7,037 5,500 4,000 (1,500) -27.27%
Internet/Other Communications 419 495 0 0 0 N/A
General Advertising 702 4,902 0 500 500 N/A
Printing & Publishing 13,139 20,938 22,000 22,000 0 0.00%
Gas & Electric 24,092 46,590 40,000 40,000 0 0.00%
Water Utilities 4,365 8,907 7,500 7,800 300 4.00%
Licenses & Taxes 220 370 500 500 0 0.00%
Other Miscellaneous Charges 1,868 24,595 1,000 1,000 0 0.00%
Total Other Expenses 69,167 134,015 93,500 92,800 (700) -0.75%
Central Services Total 244,263 392,220 429,400 513,800 84,400 19.66%
City of Orono
2025 General Fund Budget - By Line Item
Central Services
41900
Page 40 of 58 42
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 2,729,651 2,982,607 3,124,300 3,313,600 189,300 6.06%
Full-Time Employees Overtime 111,844 120,214 50,000 50,000 0 0.00%
Part-Time Employees 93,233 88,628 80,000 80,000 0 0.00%
Temporary/Seasonal Employees 0 0 0 0 0 N/A
Specialty Pay 0 15,879 33,000 33,000 0 0.00%
CSO/Cadets 0 20,360 25,100 62,300 37,200 148.21%
PERA 473,162 535,951 546,700 581,250 34,550 6.32%
FICA 54,476 66,024 63,500 70,200 6,700 10.55%
City Benefit Contribution 423,084 446,978 427,100 501,100 74,000 17.33%
Unemployment Benefit Payments 0 0 0 0 0 N/A
Worker's Comp Insurance Prem 156,000 307,500 250,300 148,300 (102,000) -40.75%
Total Personal Services 4,041,450 4,584,141 4,600,000 4,839,750 239,750 5.21%
Supplies & Maintenance
Office supplies 5,236 5,282 8,000 6,000 (2,000) -25.00%
Books & Periodicals 0 290 1,000 0 (1,000) -100.00%
Motor Fuels & Lubricants 111,735 78,331 140,000 140,000 0 0.00%
Equipment Parts & Accessories 9,250 5,830 15,000 12,000 (3,000) -20.00%
Bldg/Grounds Maint. Supplies 98 546 0 0 0 N/A
Clothing & personal equipment 29,051 43,609 33,000 36,000 3,000 9.09%
Training Supplies 15,960 30,689 20,000 20,000 0 0.00%
Explorers Program expenses 2,390 2,983 2,500 2,500 0 0.00%
Animal Supplies 0 139 0 0 0 N/A
Small Tools and Minor Equip 6,948 7,114 6,500 7,000 500 7.69%
Repairs/Maint-Office Equip 98 0 1,000 1,000 0 0.00%
Repairs/Maint-Auto Equip 33,661 24,627 20,000 6,000 (14,000) -70.00%
Repairs/Maint-Misc. Equip 3,607 5,509 5,500 5,500 0 0.00%
Repairs/Maint-Bldgs/Grounds 12,374 7,602 15,000 12,000 (3,000) -20.00%
Janitorial Services 0 967 15,500 15,500 0 0.00%
Software Licensing 5,111 13,788 0 0 0 N/A
Total Supplies & Maintenance 235,520 227,307 283,000 263,500 (19,500) -6.89%
Professional Services
Legal-Consulting 6,316 4,747 8,000 8,000 0 0.00%
LOGIS-Applications 93,684 106,728 110,810 115,300 4,490 4.05%
Data Processing Communication 9,706 12,519 10,000 12,000 2,000 20.00%
IT Services 71,250 128,750 150,000 215,000 65,000 43.33%
Fleet Services 0 0 25,000 50,000 25,000 100.00%
Animal Care 2,415 1,749 2,500 10,000 7,500 300.00%
Animal Professional Services 0 750 0 0 0 N/A
Professional Services 31,978 40,027 35,000 36,000 1,000 2.86%
Insurance Agent of Record 0 0 0 0 0 N/A
Total Professional Services 215,348 295,270 341,310 446,300 104,990 30.76%
42110
City of Orono
2025 General Fund Budget - By Line Item
Police
Page 41 of 58 43
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Insurances
General Liability Ins 48,750 86,250 90,000 94,500 4,500 5.00%
Umbrella Liability Ins 21,000 37,000 32,000 33,600 1,600 5.00%
Property Insurance 900 1,600 1,000 1,050 50 5.00%
Equipment Floaters Ins 0 0 0 0 0 N/A
Automotive Insurance 15,375 26,125 17,000 17,850 850 5.00%
Insurance Deductibles 0 0 0 0 0 N/A
Total Insurances 86,025 150,975 140,000 147,000 7,000 5.00%
Other Expenses
Telephone 24,261 19,284 24,000 24,000 0 0.00%
Postage 215 40 500 500 0 0.00%
Internet/Other Communications 0 0 0 0 0 N/A
Travel Expenses 125 234 300 300 0 0.00%
General Advertising 75 0 0 0 0 N/A
Printing & Publishing 701 811 1,500 1,500 0 0.00%
Gas & Electric 37,807 23,339 20,000 24,000 4,000 20.00%
Water Utilities 1,035 3,918 3,000 4,000 1,000 33.33%
Office Equipment Rental 0 2,931 0 0 0 N/A
EDP/Communications Equip Rent 29,526 38,583 34,000 38,000 4,000 11.76%
Memberships 3,855 9,918 5,000 5,000 0 0.00%
Towing Charges 2,352 1,874 0 0 0 N/A
Training & Development 30,346 26,776 40,000 47,500 7,500 18.75%
Distribution to Other Govmnts 176,758 29,779 0 0 0 N/A
Meeting Expenses 2,269 1,523 2,000 2,000 0 0.00%
Special Equipment Replacement 0 29,892 0 0 0 N/A
Licenses & Taxes 383 218 1,300 1,000 (300) -23.08%
Other Miscellaneous Charges 414 182 2,500 2,000 (500) -20.00%
Total Other Expenses 310,125 189,301 134,100 149,800 15,700 11.71%
Capital Outlay
Automotive Equipment 105,954 139,270 200,000 200,000 0 0.00%
Office Equip and Furnishings 0 0 500 500 0 0.00%
IT Hardware & Applications 9,125 29,313 0 0 0 N/A
Other Equipment 76,061 10,756 21,000 21,000 0 0.00%
Total Capital Outlay 191,140 179,339 221,500 221,500 0 0.00%
Police Total 5,079,607 5,626,334 5,719,910 6,067,850 347,940 6.08%
City of Orono
2025 General Fund Budget - By Line Item
Police
42110
Page 42 of 58 44
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 0 117,353 129,600 139,950 10,350 7.99%
Full-Time Employees Overtime 0 0 0 0 0 N/A
Part-Time Employees 0 4,690 124,800 300,000 175,200 140.38%
Temporary/Seasonal Employees 0 0 69,000 0 (69,000) -100.00%
POC Fire Fighters 0 0 0 100,000 100,000 N/A
PERA 0 21,602 45,000 77,900 32,900 73.11%
FICA 0 1,737 4,700 7,850 3,150 67.02%
City Benefit Contribution 0 11,344 18,600 21,600 3,000 16.13%
Worker's Comp Insurance Prem 0 0 43,200 21,500 (21,700) -50.23%
Total Personal Services 0 156,725 434,900 668,800 233,900 53.78%
Supplies & Maintenance
Office supplies 0 0 1,000 2,000 1,000 100.00%
Printed Forms and Paper 0 0 10,000 0 (10,000) -100.00%
Public Safety Ed Materials 0 0 1,200 0 (1,200) -100.00%
Motor Fuels & Lubricants 0 2,053 5,000 10,000 5,000 100.00%
Shop Supplies 0 0 1,000 2,000 1,000 100.00%
Chemicals 0 0 1,000 1,600 600 60.00%
Medical Supplies 0 696 2,000 4,000 2,000 100.00%
Equipment Parts & Accessories 0 1,699 2,000 3,000 1,000 50.00%
Bldg/Grounds Maint. Supplies 0 0 1,000 2,000 1,000 100.00%
Clothing & personal equipment 0 6,707 117,000 40,000 (77,000) -65.81%
Training Supplies 0 0 500 2,000 1,500 300.00%
Small Tools and Minor Equip 0 0 4,000 8,000 4,000 100.00%
Repairs/Maint-Auto Equip 0 1,226 5,000 15,000 10,000 200.00%
Repairs/Maint-Misc. Equip 0 0 2,000 25,000 23,000 1150.00%
Total Supplies & Maintenance 0 12,381 152,700 114,600 (38,100) -24.95%
Insurances
General Liability Ins 0 0 6,500 6,800 300 4.62%
Umbrella Liability Ins 0 0 500 550 50 10.00%
Property Insurance 0 0 500 550 50 10.00%
Equipment Floaters Ins 0 0 1,000 1,050 50 5.00%
Automotive Insurance 0 0 1,000 1,050 50 5.00%
Total Insurances 0 0 9,500 10,000 500 5.26%
Professional Services
Medicals 0 4,123 10,000 0 (10,000) -100.00%
Legal-Consulting 0 2,958 2,000 2,000 0 0.00%
Turn Out Gear Washing-Repair 0 0 15,000 30,000 15,000 100.00%
IT Services 0 0 40,000 50,000 10,000 25.00%
Fleet Services 0 0 13,310 17,000 3,690 27.72%
Fire Services 471,462 589,974 664,940 558,000 (106,940) -16.08%
Professional Services 0 10,829 12,000 25,000 13,000 108.33%
Total Professional Services 471,462 607,884 757,250 682,000 (75,250) -9.94%
City of Orono
2025 General Fund Budget - By Line Item
Fire Protection Services
42260
Page 43 of 58 45
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses
Telephone 0 0 4,000 4,000 0 0.00%
Travel Expenses 0 0 500 1,000 500 100.00%
General Advertising 0 1,089 0 3,000 3,000 N/A
Printing & Publishing 0 0 0 5,000 5,000 N/A
Gas & Electric 0 0 14,000 18,000 4,000 28.57%
Water Utilities 0 0 2,600 2,500 (100) -3.85%
EDP/Communications Equip Rent 0 0 36,000 40,000 4,000 11.11%
Memberships 0 541 2,500 4,000 1,500 60.00%
Training & Development 0 12,637 20,000 40,000 20,000 100.00%
Meeting Expenses 0 0 1,000 1,000 0 0.00%
Licenses & Taxes 0 100 0 100 100 N/A
Other Miscellaneous Charges 0 2,079 2,500 5,000 2,500 100.00%
Total Other Expenses 0 16,446 83,100 123,600 40,500 48.74%
Fire Protection Services Total 471,462 793,436 1,437,450 1,599,000 161,550 11.24%
City of Orono
2025 General Fund Budget - By Line Item
Fire Protection Services
42260
Page 44 of 58 46
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 490,833 543,400 569,400 615,200 45,800 8.04%
Full-Time Employees Overtime 0 0 200 200 0 0.00%
PERA 36,763 40,755 42,700 46,200 3,500 8.20%
FICA 35,921 43,298 43,600 47,100 3,500 8.03%
City Benefit Contribution 96,207 113,880 104,000 119,000 15,000 14.42%
Unemployment Benefit Payments 0 0 0 0 0 N/A
Worker's Comp Insurance Prem 2,475 4,625 4,000 3,000 (1,000) -25.00%
Total Personal Services 662,199 745,958 763,900 830,700 66,800 8.74%
Supplies & Maintenance
Books & Periodicals 573 0 350 350 0 0.00%
Motor Fuels & Lubricants 1,185 1,683 0 2,000 2,000 N/A
Equipment Parts & Accessories 0 18 200 0 (200) -100.00%
Clothing & personal equipment 0 0 1,000 800 (200) -20.00%
Small Tools and Minor Equip 0 0 500 500 0 0.00%
Repairs/Maint-Auto Equip 417 0 0 0 0 N/A
Total Supplies & Maintenance 2,175 1,701 2,050 3,650 1,600 78.05%
Professional Services
Engineering-Consulting 152 11,420 1,000 2,000 1,000 100.00%
GIS/Mapping 0 5,132 2,000 3,000 1,000 50.00%
Legal-Consulting 10,954 11,488 15,000 15,000 0 0.00%
Inspection Services 27,091 10,932 20,000 15,000 (5,000) -25.00%
IT Services 19,500 34,500 30,000 37,500 7,500 25.00%
Fleet Services 0 0 1,500 2,000 500 33.33%
Professional Services 2,366 4,134 10,000 5,000 (5,000) -50.00%
Total Professional Services 60,063 77,605 79,500 79,500 0 0.00%
Other Expenses
Telephone 3,226 1,987 2,500 2,500 0 0.00%
Travel Expenses 159 166 250 250 0 0.00%
General Advertising 1,328 932 0 0 0 N/A
Printing & Publishing 0 109 1,600 1,600 0 0.00%
Software Licensing 0 4,186 0 0 0 N/A
Memberships 1,739 1,497 2,000 2,000 0 0.00%
Training & Development 4,994 7,796 11,000 8,000 (3,000) -27.27%
Meeting Expenses 0 10 100 100 0 0.00%
Licenses & Taxes 19 0 0 50 50 N/A
Total Other Expenses 11,465 16,685 17,450 14,500 (2,950) -16.91%
Building & Zoning Total 735,903 841,949 862,900 928,350 65,450 7.58%
City of Orono
2025 General Fund Budget - By Line Item
Building & Zoning
42400
Page 45 of 58 47
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 224,612 187,588 204,900 213,650 8,750 4.27%
Full-Time Employees Overtime 8,296 6,152 11,000 11,000 0 0.00%
PERA 17,374 13,621 15,000 15,650 650 4.33%
FICA 17,023 14,687 16,500 17,200 700 4.24%
City Benefit Contribution 86,003 26,270 34,900 38,100 3,200 9.17%
Worker's Comp Insurance Prem 9,525 14,175 13,600 9,000 (4,600) -33.82%
Total Personal Services 362,833 262,493 295,900 304,600 8,700 2.94%
Supplies & Maintenance
Books & Periodicals 218 530 0 0 0 N/A
Motor Fuels & Lubricants 8,638 487 0 500 500 N/A
Equipment Parts & Accessories 7,205 6,213 2,000 2,100 100 5.00%
Vehicle Equipment & Parts 3,551 6,007 0 0 0 N/A
Street Maint. Materials/Supply 47,954 106,219 85,000 87,550 2,550 3.00%
Clothing & personal equipment 11,283 9,770 11,000 11,350 350 3.18%
Small Tools and Minor Equip 12,136 9,499 4,500 5,000 500 11.11%
Telephone 4,597 7,225 4,500 4,800 300 6.67%
Repairs/Maint-Auto Equip 7,583 1,096 0 0 0 N/A
Repairs/Maint-Misc. Equip 1,544 16,892 10,000 10,000 0 0.00%
Repairs/Maint-Bldgs/Grounds 16,244 5,044 10,000 5,000 (5,000) -50.00%
Tree - Repairs/Maint.0 0 0 50,000 50,000 N/A
Contracted Street Maint.55,783 130,385 80,000 50,000 (30,000) -37.50%
Total Supplies & Maintenance 176,737 299,367 207,000 226,300 19,300 9.32%
Professional Services
PW Engineering-Consulting 0 1,256 1,000 1,500 500 50.00%
GIS/Mapping 0 3,809 1,000 1,000 0 0.00%
IT Services 3,000 5,500 10,000 12,500 2,500 25.00%
Fleet Services 75,000 125,000 120,000 152,000 32,000 26.67%
Professional Services 1,535 2,335 0 1,100 1,100 N/A
Total Professional Services 79,535 137,899 132,000 168,100 36,100 27.35%
City of Orono
2025 General Fund Budget - By Line Item
Public Works
43000
Page 46 of 58 48
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses
Travel Expenses 32 0 0 0 0 N/A
General Advertising 964 349 0 750 750 N/A
Gas & Electric 7,499 5,681 6,500 6,500 0 0.00%
Street Lighting 29,966 37,988 35,000 34,000 (1,000) -2.86%
EDP/Communications Equip Rent 0 297 2,400 1,200 (1,200) -50.00%
Other Equipment Rentals 4,276 5,492 4,000 4,000 0 0.00%
Memberships 580 239 500 500 0 0.00%
Training & Development 2,247 8,856 6,000 4,000 (2,000) -33.33%
Licenses & Taxes 0 270 0 50 50 N/A
Other Miscellaneous Charges 2,859 9,874 750 1,000 250 33.33%
Total Other Expenses 48,423 69,045 55,150 52,000 (3,150) -5.71%
Public Works Total 667,528 768,804 690,050 751,000 60,950 8.83%
City of Orono
2025 General Fund Budget - By Line Item
Public Works
43000
Page 47 of 58 49
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 48,121 73,481 69,100 71,900 2,800 4.05%
Full-Time Employees Overtime 1,441 3,102 0 0 0 N/A
PERA 3,670 6,137 5,200 5,400 200 3.85%
FICA 3,640 6,044 5,300 5,550 250 4.72%
City Benefit Contribution 6,835 11,099 13,300 14,200 900 6.77%
Worker's Comp Insurance Prem 0 0 5,500 3,650 (1,850) -33.64%
Total Personal Services 63,706 99,863 98,400 100,700 2,300 2.34%
Supplies & Maintenance
Street Maint. Materials/Supply 1,295 0 0 0 0 N/A
Utility System Maint. Supplies 1,757 2,167 0 0 0 N/A
Total Supplies & Maintenance 3,053 2,167 0 0 0 N/A
Professional Services
IT Services 0 0 500 650 150 30.00%
Fleet Services 750 1,250 1,500 2,000 500 33.33%
Professional Services 9,039 2,673 0 0 0 N/A
Total Professional Services 9,789 3,923 2,000 2,650 650 32.50%
Other Expenses
Other Miscellaneous Charges 2,670 5,414 0 0 0 N/A
Total Other Expenses 2,670 5,414 0 0 0 N/A
Public Works - Spring Park Total 79,218 111,366 100,400 103,350 2,950 2.94%
City of Orono
2025 General Fund Budget - By Line Item
PW - Spring Park
43050
Page 48 of 58 50
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Temporary/Seasonal Employees 10,518 10,996 11,500 11,500 0 0.00%
PERA 0 825 0 900 900 N/A
FICA 153 841 900 900 0 0.00%
Worker's Comp Insurance Prem 0 0 700 150 (550) -78.57%
Total Personal Services 10,670 12,662 13,100 13,450 350 2.67%
Supplies & Maintenance
Bldg/Grounds Maint. Supplies 70 555 250 250 0 0.00%
Repairs/Maint-Bldgs/Grounds 410 238 35,000 30,000 (5,000) -14.29%
Total Supplies & Maintenance 480 793 35,250 30,250 (5,000) -14.18%
Other Expenses
Bank Fees 0 4 0 50 50 N/A
IT Services 188 313 500 650 150 30.00%
Telephone 883 1,298 950 1,000 50 5.26%
General Liability Ins 75 25 100 100 0 0.00%
Gas & Electric 347 408 370 400 30 8.11%
Other Equipment Rentals 225 840 650 850 200 30.77%
Other Miscellaneous Charges 27,200 16,405 0 0 0 N/A
Total Other Expenses 28,917 19,292 2,570 3,050 480 18.68%
Brush Site Total 40,068 32,748 50,920 46,750 (4,170) -8.19%
43100
City of Orono
2025 General Fund Budget - By Line Item
Brush Site
Page 49 of 58 51
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services
Engineering-Retainer 14,559 1,449 0 0 0 N/A
Engineering-Consulting 10,205 3,264 10,000 10,000 0 0.00%
GIS/Mapping 6,885 30,476 15,000 16,000 1,000 6.67%
Total Professional Services 31,649 35,189 25,000 26,000 1,000 4.00%
Engineering Total 31,649 35,189 25,000 26,000 1,000 4.00%
43170
City of Orono
2025 General Fund Budget - By Line Item
Engineering
Page 50 of 58 52
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 109,099 178,938 192,500 104,000 (88,500) -45.97%
Full-Time Employees Overtime 1,331 1,147 0 0 0 N/A
Part-Time Employees 16,280 17,017 0 0 0 N/A
Temporary/Seasonal Employees 0 800 16,700 16,700 0 0.00%
PERA 8,241 12,230 14,400 7,800 (6,600) -45.83%
FICA 9,761 14,370 15,900 9,250 (6,650) -41.82%
City Benefit Contribution 16,910 25,104 23,900 12,700 (11,200) -46.86%
Worker's Comp Insurance Prem 9,750 18,350 15,900 7,950 (7,950) -50.00%
Total Personal Services 171,372 267,956 279,300 158,400 (120,900) -43.29%
Supplies & Maintenance
Motor Fuels & Lubricants 31 6,252 300 4,000 3,700 1233.33%
Chemicals 0 4,949 10,000 12,000 2,000 20.00%
Equipment Parts & Accessories 12,780 15,022 13,400 13,400 0 0.00%
Building Maint Supplies 10,443 8,143 15,000 12,000 (3,000) -20.00%
Clothing & personal equipment 1,184 2,499 2,000 2,000 0 0.00%
Small Tools and Minor Equip 0 600 2,500 2,500 0 0.00%
Repairs/Maint-Auto Equip 309 212 0 0 0 N/A
Repairs/Maint-Misc. Equip 0 0 0 0 0 N/A
Repairs/Maint-Bldgs/Grounds 71,097 83,079 73,000 73,000 0 0.00%
Total Supplies & Maintenance 95,844 120,756 116,200 118,900 2,700 2.32%
Professional Services
Engineering-Consulting 11,119 27,821 1,000 1,000 0 0.00%
GIS/Mapping 0 0 1,000 1,000 0 0.00%
IT Services 825 1,475 1,500 2,000 500 33.33%
Fleet Services 4,950 8,250 7,000 10,000 3,000 42.86%
Event Services 0 0 0 20,000 20,000 N/A
Professional Services 12,030 4,299 10,000 10,000 0 0.00%
Total Professional Services 28,923 41,845 20,500 44,000 23,500 114.63%
2025 General Fund Budget - By Line Item
Parks
City of Orono
45200
Page 51 of 58 53
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses
Telephone 1,898 1,411 1,000 1,000 0 0.00%
Travel Expenses 0 0 0 0 0 N/A
Printing & Publishing 694 1,396 450 450 0 0.00%
Gas & Electric 382 844 600 600 0 0.00%
Other Equipment Rentals 10,036 7,172 11,000 11,000 0 0.00%
Software Licensing 0 0 0 0 0 N/A
Memberships 0 0 0 600 600 N/A
Training & Development 0 1,634 1,000 1,000 0 0.00%
Meeting Expenses 0 0 0 0 0 N/A
Licenses & Taxes 559 175 500 0 (500) -100.00%
Park Commission 1,338 364 1,000 0 (1,000) -100.00%
Other Miscellaneous Charges 2,395 563 200 600 400 200.00%
Contributions to Civic Org's 0 0 0 100 100 N/A
Total Other Expenses 17,302 13,559 15,750 15,350 (400)0
Parks Total 313,442 444,117 431,750 336,650 (95,100) -22.03%
City of Orono
2025 General Fund Budget - By Line Item
Parks
45200
Page 52 of 58 54
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 82,941 0 0 0 0 N/A
Full-Time Employees Overtime 0 0 0 0 0 N/A
Part-Time Employees 11,710 0 0 0 0 N/A
Temporary/Seasonal Employees 51,624 0 0 0 0 N/A
PERA 7,156 (0)0 0 0 N/A
FICA 8,209 (0)0 0 0 N/A
City Benefit Contribution 1,444 0 0 0 0 N/A
Unemployment Benefit Payments 0 0 0 0 0 N/A
OPEB Expense 0 0 0 0 0 N/A
Worker's Comp Insurance Prem 6,750 0 0 0 0 N/A
Total Personal Services 169,833 (0)0 0 0 N/A
Supplies & Maintenance
Office supplies 125 0 0 0 0 N/A
Chemicals 10,555 0 0 0 0 N/A
Motor Fuels & Lubricants 18,952 0 0 0 0 N/A
Equipment Parts & Accessories 1,823 0 0 0 0 N/A
Building Maint Supplies 7,963 0 0 0 0 N/A
Landscape Supplies 0 0 0 0 0 N/A
Clothing & personal equipment 1,070 0 0 0 0 N/A
Small Tools and Minor Equip 1,291 0 0 0 0 N/A
Repairs/Maint-Office Equip 0 0 0 0 0 N/A
Repairs/Maint-Auto Equip 7,591 0 0 0 0 N/A
Repairs/Maint-Misc. Equip 612 0 0 0 0 N/A
Repairs/Maint-Bldgs/Grounds 13,708 0 0 0 0 N/A
Total Supplies & Maintenance 63,690 0 0 0 0 N/A
Insurances
General Liability Ins 6,113 0 0 0 0 N/A
Umbrella Liability Ins 1,238 0 0 0 0 N/A
Boiler & Machinery Ins 330 0 0 0 0 N/A
Property Insurance 2,250 0 0 0 0 N/A
Equipment Floaters Ins 248 0 0 0 0 N/A
Automotive Insurance 330 0 0 0 0 N/A
Dram Shop Insurance 488 0 0 0 0 N/A
Total Insurances 10,995 0 0 0 0 N/A
2025 General Fund Budget - By Line Item
Golf Course
45210
City of Orono
Page 53 of 58 55
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses
Engineering-Consulting 00000N/A
Bank Fees 11,100 0 0 0 0 N/A
IT Services 1,875 0 0 0 0 N/A
Fleet Services 11,250 0 0 0 0 N/A
Professional Services 14,399 0 0 0 0 N/A
Telephone 4,468 0 0 0 0 N/A
Travel Expenses 0 0 0 0 0 N/A
General Advertising 909 0 0 0 0 N/A
Printing & Publishing 00000N/A
Gas & Electric 11,690 0 0 0 0 N/A
Water Utilities 146 0 0 0 0 N/A
Other Equipment Rentals 25,232 0 0 0 0 N/A
Uncollectible Checks-Cash 50 0 0 0 0 N/A
Memberships 430 0 0 0 0 N/A
Training & Development 308 0 0 0 0 N/A
Administrative Charge 0 0 0 0 0 N/A
Special Equipment Replacement 00000N/A
Licenses & Taxes 359 0 0 0 0 N/A
Other Miscellaneous Charges 43 0 0 0 0 N/A
Total Other Expenses 82,258 0 0 0 0 N/A
Purchases for Resale
PURCHASES FOR RESALE 0 0 0 0 0 N/A
Beer For Resale 11,849 0 0 0 0 N/A
Soft Drinks For Resale 3,395 0 0 0 0 N/A
Concessions For Resale-Txbl 2,254 0 0 0 0 N/A
Concessions For Resale-NonTax 1,381 0 0 0 0 N/A
Pro Shop Items For Resale 3,139 0 0 0 0 N/A
Other For Resale 0 0 0 0 0 N/A
Total Purchases for Resale 22,019 0 0 0 0 N/A
Golf Course Total 348,795 (0)0 0 0 N/A
45210
2025 General Fund Budget - By Line Item
Golf Course
City of Orono
Page 54 of 58 56
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Overtime 28,270 79,594 35,000 35,000 0 0.00%
PERA 3,616 7,504 2,600 2,650 50 1.92%
FICA 321 547 2,700 2,700 0 0.00%
City Benefit Contribution 0 0 0 0 0 N/A
Worker's Comp Insurance Prem 675 1,225 1,100 650 (450) -40.91%
Total Personal Services 32,882 88,870 41,400 41,000 (400) -0.97%
Professional Services
Engineering-Consulting 32,075 15,985 50,000 35,000 (15,000) -30.00%
Legal-Consulting 19,835 16,505 20,000 20,000 0 0.00%
Professional Services 0 0 0 0 0 N/A
Special Projects, Contingency 00000N/A
Total Professional Services 51,910 32,490 70,000 55,000 (15,000) -21.43%
Other Expenses
Distribution to Other Govmnts 0 302,708 0 0 0 N/A
Other Miscellaneous Charges 500 0 0 0 0 N/A
Total Other Expenses 500 302,708 0 0 0 N/A
Special Services - Consulting & Police Total 85,292 424,069 111,400 96,000 (15,400) -13.82%
City of Orono
2025 General Fund Budget - By Line Item
Special Services
43280
Page 55 of 58 57
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services
Engineering-Consulting 00000N/A
Professional Services 0 0 0 0 0 N/A
Total Professional Services 0 0 0 0 0 N/A
Other Expenses
Other Miscellaneous Charges 0 0 0 0 0 N/A
Total Other Expenses 0 0 0 0 0 N/A
Capital & Transfers
Land 4,250 0 0 0 0 N/A
Operating Transfers 300,000 1,580,000 200,000 213,000 13,000 6.50%
Total Capital & Transfers 304,250 1,580,000 200,000 213,000 13,000 6.50%
Contingency Items
Special Projects, Contingency 14,256 4,775 30,000 15,000 (15,000) -50.00%
Total Contingency Items 14,256 4,775 30,000 15,000 (15,000) -50.00%
Special Projects-Contingencies Total 318,506 1,584,775 230,000 228,000 (2,000) -0.87%
GENERAL FUND TOTAL 9,578,346 12,362,884 11,536,630 11,993,000 456,370 3.96%
2025 General Fund Budget - By Line Item
Special Project & Contingencies
43290
City of Orono
Page 56 of 58 58
Account Account 42280 42281 42282 42286 Minnetonka 2025 Percent Dollar Budget
Number Description Admin Operations Stn #1 Bldg Stn #2 Bldg Beach Budget Increase Increase 2024
1
1000 FT Chief Sal $116,000 $116,000 3.57%4,000$ $112,000
1060/1065 Fire Call Pay (5000 Hrs x $15.65= $78,250)$72,000 $6,250 $78,250 -25.38%(26,608)$ $104,858
1075 Training Pay (4075 Hrs x $15.65= $63,774 $59,729 $4,045 $63,774 0.00%-$ $63,774
1080 Fire Officer Pay $20,638 $1,000 $21,638 0.00%-$ $21,638
1055 Duty Crew Pay (All shifts) $93,600 x 55%=$51,600 $47,100 $4,500 $51,600 -12.96%(7,680)$ $59,280
1210 PERA $21,000 $500 $21,500 0.00%-$ $21,500
1220 FICA $14,150 $850 $15,000 0.00%-$ $15,000
1310 Employer Paid Health $985
1130 Insurance Opt Out $14,500 $14,500 -6.36%(985)$ $15,485
1510 Work Comp Ins $44,000 $44,000 0.00%-$ $44,000
Subtotal Sal & Benefits $231,273 $178,829 $0 $0 $17,145 $427,247 -6.62%(30,288)$ $457,535
2010 Office Supplies $1,000 $1,000 0.00%-$ $1,000
2030 Printed Forms $500 $500 0.00%-$ $500
2080 Training/ Instruct Materials $250 $650 $900 0.00%-$ $900
2120 Motor Fuels $13,000 $2,300 $15,300 -12.57%(2,200)$ $17,500
2150 Shop Supplies $1,700 $500 $2,200 0.00%-$ $2,200
2160 Chemicals / Foam $1,000 $500 $1,500 0.00%-$ $1,500
2175 Fire Prevention Materials $1,500 $1,500 0.00%-$ $1,500
2190 Medical Supplies $3,000 $800 $3,800 0.00%-$ $3,800
2210 Equipment Parts $2,750 $750 $3,500 0.00%-$ $3,500
2215 SCBA Equipment Parts $900 $900 0.00%-$ $900
2230 Bldg & Grounds Maint Supp $1,250 $1,250 0.00%-$ $1,250
2400 Small Tools $5,300 $1,500 $6,800 0.00%-$ $6,800
2410 Protective Gear / Uniforms $500 $9,000 $1,000 $10,500 5.00%500$ $10,000
2415 Turn Out Gear $31,000 $3,000 $34,000 0.00%-$ $34,000
Subtotal Supplies $3,750 $69,550 $0 $0 $10,350 $83,650 -2.56%(2,200)$ $85,850
3000 Prof Services $6,000 $6,000 -54.72%(7,250)$ $13,250
3010 Auditing/Accounting Services for RA $7,500 $7,500 20.97%1,300$ $6,200
3050 Physicals Other Medical $16,000 $16,000 -3.03%(500)$ $16,500
3090 Computer Software Support $8,500 $8,500 41.67%2,500$ $6,000
3110 W.A.F.T.A. Dues $2,000 $2,000 0.00%-$ $2,000
3120 Legal Fees $2,500 $2,500 25.00%500$ $2,000
3150 LL Administration Fee $18,000 $18,000 0.00%-$ $18,000
3225 Truck Communications $5,250 $5,250 0.00%-$ $5,250
3230 Cell Phones $520 $520 0.00%-$ $520
3235 800 mHz Radio Admin Fee $18,500 $1,500 $20,000 0.00%-$ $20,000
3275 Internet (MediaCom)$8,300 $7,000 $15,300 0.00%-$ $15,300
3280 Pagers / Radios (Ancom)$1,250 $250 $1,500 0.00%-$ $1,500
3285 Radio Lease $6,200 $1,000 $7,200 -12.20%(1,000)$ $8,200
3310 Travel / Mileage Reimb $400 $1,000 $1,400 0.00%-$ $1,400
3350 Education / Conferences $4,500 $20,000 $4,000 $28,500 0.00%-$ $28,500
3355 Vehicle License Registration $100 $100 0.00%-$ $100
3610 General Liability Insurance $9,500 $9,500 0.00%-$ $9,500
3810 Electricity Exp (Excel)$12,500 $4,500 $17,000 0.00%-$ $17,000
3820 City Water/Sewer/Storm $3,100 $2,300 $5,400 0.00%-$ $5,400
3830 Natural Gas (CenterPoint)$8,000 $3,500 $11,500 0.00%-$ $11,500
3840 Custodial & Waste Removal $9,000 $7,000 $16,000 0.00%-$ $16,000
3845 Lawn & Turf Maintenance $3,600 $3,600 0.00%-$ $3,600
4010 Bldg Maint & Repair $16,000 $9,500 $25,500 0.00%-$ $25,500
4030 Light Truck Maint/Repair $6,500 $1,500 $8,000 0.00%-$ $8,000
4035 Heavy Truck Maint/Repair $17,500 $1,500 $19,000 0.00%-$ $19,000
4040 Other Equip/Boat Maint $5,000 $500 $5,500 0.00%-$ $5,500
4045 Insurance Claim Expenses $250 $250 0.00%-$ $250
4135 Copier Maintenance $650 $650 0.00%-$ $650
4300 Miscellaneous $1,500 $1,500 0.00%-$ $1,500
4330 Dues & Subscriptions $2,750 $2,750 0.00%-$ $2,750
4450 Meeting Supplies $1,500 $1,500 0.00%-$ $1,500
4600 Recognition Expenditures $1,000 $1,000 0.00%-$ $1,000
Subtotal Purchased Svcs $72,420 $95,550 $56,900 $33,800 $10,250 $268,920 -1.62%(4,430)$ $273,350
5710 Computer/Printer Replac $4,000 $4,000 0.00%-$ $4,000
5800 Other Equip $4,000 $4,000 0.00%-$ $4,000
Subtotal Capital $8,000 $0 $0 $0 $0 $8,000 0.00%-$ $8,000
Total LLFD Op Budget 315,443$ 343,929$ 56,900$ 33,800$ 37,745$ $787,817 -4.48%(36,918)$ $824,735
City of Long Lake
Draft
2025 Operating Budget
Page 57 of 58 59
City of Long Lake
Fire Contract Cost Allocation Formula
Fire Service Area Statistics
2025 Budget
Allocation Total Hrs Orono Long Lake Medina
Factor Year w/o Mut Aid Total Hrs Pct Hrs Pct Hrs Pct
Fire Department
Call Hours:2021 5,299 4,200 79.26%761 14.36%338 6.38%
(excluding Mutual Aid & Minnetonka Beach)
2022 6,132 4,932 80.43%893 14.56%307 5.01%
2023 6,751 5,019 74.34%1,116 16.53%614 9.09%
(2023 mutual aid and Minnetonka Beach hours (623+299)
18,182 14,151 77.83%2,770 15.23%1,259 6.92%
Three Year Total Annual Average 6,061 4,717 923 420
2025 Call Pct Factor 99.99%77.83%15.23%6.92%
Previous Year 23.91%4.75%1.35%
Weighting Factor 30.00%23.35%4.57%2.08%
R.E. Est. Market Values
( in Millions $ ):3,594.67$ 2,757.12$ 76.70%477.00$ 13.27%360.55$ 10.03%
Previous Year 86.93%7.47%5.60%
Weighting Factor 70.00%53.69%9.29%7.02%
Combined 2025
Budget Alloc Pcts 100.00%77.04%13.86%9.10%
Previous Year 84.76%9.98%5.26%
FD Budget -( Excluding Minnetonka Beach)750,072$ 577,849$ 103,954$ 68,245$
Capital Expense: Utility Replacement 240,000$ 184,894$ 33,262$ 21,836$
Final 2025 LLFD w/CIP 990,072$ 762,742$ 137,216$ 90,081$
2025 Total Budget Change (19,438)$
2025 Budget Change for Orono, Long Lake, Medina w CIP 142,349$ 25,608$ 18,030$
2025 Budget Change for Orono, Long Lake, Medina w/o CIP (55,225)$ (42,544.83)$ (7,653.75)$ (3,806.61)$
Page 58 of 58 60