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8.f)1) 2009 Budget Meeting Date: 2/17/2009 Agenda Item: � �. �_ � City Council Agenda Report City of Scandia 14727 209th St. North Scandia, MN 55073 (651) 433-2274 Action Requested: None—information and discussion only. Deadline/ Timeline: N/A Background: • Scandia has already been impacted by the late 2008 "unallotment" of expected funding from the State of Minnesota for LGA(Local Government Aid) and MVHC (Market Value Homestead Credit) reimbursements. • The Governor's proposed budget for the 2010-2011 biennium includes significant cuts to cities which will impact Scandia. While we will not know the extent of the impact for some time, we should begin to prepare. • The attached memo summarizes the current information I have on the issue and suggests areas that the city might consider for budget cuts should they become necessary. Recommendation: I recommend that the Council receive the report, and give any direction to staff that you might wish after considering the information. Attachments/ • Memo from Anne Hurlburt dated February 11, 2009 Materials provided: Contact(s): Prepared by: Anne Hurlburt, Administrator (2009 budget) Page 1 of 1 02/11/09 . � �•` �. .,�. � � � �; a' y '�I ,K, ,��' �_\ . �,�.; ,� . - �� .�, .. �.= SiC1��►.N�� Memo • . To: Mayor and City Council From: Anne Hurlburt,City Administrator Date: February 11,2009 Re: State Budget Proposal and Impact on 2009 Scandia Budget - We have all been watching with interest the media reports about the State of Minnesota's budget crisis,and the proposals for solving it that are under discussion at the legislature. Scandia was already impacted by the"unallotments"of funds previously committed to cities by the State during the last week of 2008. The city lost$12,567 in an expected payment of Local Goverrunent Aid(LGA),which was designated for the Capital Improvements Fund and$24,035 in reimbursements for the state Market Value Homestead Credit(MVHC),for a total reduction of $36,602 in revenues that had been expected in 2008. There were contingencies in the 2008 budget, and savings realized during the year,which helped absorb the revenue shortfall. But we will go into 2009 with smaller fund balances and may be less able to absorb cuts going forward. The Governor's budget proposal announced in January included$2.5 billion in reductions in state expenditures;$522 million of that in cuts to cities,counties and townships over the 2010-2011 biennium. (Aids to cities in 2009 are paid from the State's 2010 budget year.) The proposed cut in 2009 is equal to 5.05%of the city's revenue base(certified tax levy), first taken from LGA and then to the extent necessary from the MVHC reimbursement. The proposed cut in 2010 is equal to 10.55%of the revenue base,first taken from LGA and then to the extent necessary from the MVHC reimbursement. Scandia was not scheduled to receive any LGA in 2009 or 2010. Therefore,all of the cut would come from MVHC. In 2008 (before unallotment) Scandia was scheduled to receive$47,379 in MVHC. The scheduled amount of MVHC for 2009 will not be known for several more weeks. Because homestead property values for taxes payable in 2009 generally declined,it is expected that the homestead credits payable to Scandia homeowners would increase compared to 2008. Therefore,we should expect the impact to be greater than$47,379,but less than$93,975 (the city's maximum 2009 cut, 5.05%of revenue base.) We cannot calculate the cost of the MVHC reduction for 2010,but it is expected that all MVHC would be lost in both years. The city's maximum 2010 cut would be $196,324, 10.55%of revenue base. � MVHC is a state reimbursement to local governments for the homestead credit received by individual homeowners on their property tax bill. The city levies the ful] a�nount of property tax, and the state reimburses the credit. By eliminating the MVHC reimbursement,the state is transferring the cost of the state.proga�n to the]ocal jurisdiction. LGA and MVHC reductions are expected to continue through 2011 and 2012. The proposed state budget assumes that last year's levy limits will continue through at least 20l 1. The levy limit law in effect through 2011 does not currently allow for a city levy to make up far the loss of MVHC. The Govemor's budget proposal included some agency fee increases, such as removing the local government exemption for waterwell program fees and increasing fees for septic system operator licenses,which may affect Scandia. Reductions in emergency management local assistance and certain grants are also proposed. The Governor is also recommending that cities be required to use the state's cooperative purchasing contracts. Many cities already take advantage of those contracts,so whether that would result in savings is not clear. The League of Minnesota Cities is closely monitoring the state legislature and advocating on the behalf of cities to minimize the impacts of the state budget cuts,which appear to be falling on cities in greater proportion than other potential cuts. (While City LGA and MVHC represent about 3%of the state budget,they were 11%of the total cut.) Some of the ideas that have been discussed include allowing cities to levy to recoup the aid unallotments,or other changes to the levy limit law. Changing MVHC to provide property tax relief directly to homeowners,rather than through reimbursements to local govenunents,has also been discussed. The House and Senate must develop their own budgets,so it will likely be some time before the final cuts and the impacts on the 2009 city budgets will be known. The legislature must adjourn by May 18, but a special session to complete the budget could be necessary. If the final resolution doesn't occur until June or July or later, cities will have little rime to adjust 2009 budgets. It is important that we begin to think about how Scandia may prepare for 2009 budget reductions. Until we know more about the potential impact,it would seem logical to delay or limit certain spending,such as: • Capital purchase� Significant capital purchases in the General Fund budget include the Fire Department vehicle($5,000 net cost),Public Works Department asphalt patching equipment ($10,000)and Parks Department skate park equipment replacement($5,000.) • Equipme►itReplacemenz The fund is scheduled to receive$40,000 in h-ansfers from the General Fund(property tax revenue)in 2009,with expenditures of$25,000. • Professioizal Services The Planning and Building Department budget includes$50,000 to begin Comprehensive Plan Implementation. Depending upon the outcome of the Metro Council's review of the Plan, it may be possible to delay some of this work(beyond what has already been assumed in the budget.) 2 • Contractual Road Mnintenai�ce and Repni�•s. The Public Works Depart�nent bud�et includes $204,000 for contractual road mai��tenance in 2009. t3ased on the Pavement Mana�ement Study, we ki�ow this is ah-eady an inadequate level of f�u�din��. But projects could be dela��ed and/or the city could investigate alternative so�u•ces of funding (incl�iding assessme��ts) as su��ested by the Study. • Temporary/Senso»nl Wages. The Parks Department [3udget includes approximately $5,500 to hire a seasonal worker to mow city properties. This was partly in lieu of replacin� the part-time maintenance worker who retired last fall. We could ch��ose i�ot to fill this position. However, the � level of service for gro�u�ds maintenance, road m�intena��ce or both �vould surelv he reduced if the current ftill-time work fol-ce i��ust perfori�� all �r<�unds i��aintena��ce. Small savings are probably possible i�� i��am� bud�et cate��cn-ies and can be accomplished by ti•ugal spending on the part of staff and the CounciL Soi��e comhii�ation of red�ictions in several cate�ories will probably be necessary if the Govemor's reconune��dations or similar reductions in M�-HC ar�: made. 1 will continue to keep the Co�u�cil infon»ed of new develop��lent as they occ�u•. Please let me know if there is any additional infoi-�l�ation that would be helpful to you. 3