05-24-2022 CCM Workshop (Budget #1)HUTCHINSON CITY COUNCIL
2023 BUDGET KICKOFF
MINUTES
TUESDAY, MAY 24, 2022 - 4:00 PM
CITY CENTER — COUNCIL CHAMBERS
1. Call to Order
Mayor Forcier called the workshop to order at 4:00 p.m. Members present included Mary
Christensen, Pat May, Dave Sebesta and Chad Czmowski. Others present were: Matt Jaunich,
City Administrator, Andy Reid, Finance Director and other city directors.
2023 BUDGET KICKOFF REVIEW
2. 2023 Budget Kickoff
Matt Jaunich, City Administrator, presented before the Council. Mr. Jaunich noted that today's
workshop is to begin the 2023 budgeting season. Mr. Jaunich noted that setting the annual budget
is one of the biggest policy decisions of the City Council. The City's budget documents drive the
work of the city and are the forces behind achieving the City's Mission Statement. Mr. Jaunich
reviewed the City's mission statement, vision statement, the six core areas of focus which include
public safety, health & recreation, transportation, economic development, environment and good
government. Mr. Jaunich spoke about statements identified in the City's strategic plan to be
completed by 2023. Those statements included wanting to be known as a destination place for
recreation, art and leisure; wanting to have a growing, diverse economy with a skilled workforce;
wanting to have adequate, affordable housing for all; wanting to have welcoming and safe city
facilities to service current and future generations; wanting to have cost effective, reliable and
sustainable energy and practices; wanting to have high quality, multi -modal transportation and
infrastructure systems; wanting to have active citizen engagement, participation and involvement
and wanting to have fiscally responsible management to serve community needs. Mr. Jaunich
also reviewed five long-term goals the Council should consider every budget season. Those goals
include: 1. What should future tax levies look like? 2. What levels of services should the City
perform and provide in the future? 3. What is an acceptable level of debt? 4. What is our level of
investment in technology and equipment, and what period of payback is acceptable? 5. What are
our future infrastructure needs (roads, utilities, buildings, etc.) and how are we going to pay for
them?
Mr. Jaunich noted that the purpose of today's workshop is to review the budget calendar that has
been established as well as review historical data and items that staff has identified as
items/concerns that need to be addressed. Staff would also like to review the Fleet and Facility
Plans and how those are established and get direction from the Council on what they would like
to see during the 2023 budget preparation season. Mr. Jaunich noted that there are three ways to
approach a budget — either staff driven, Council driven or a combination of the Council working
with staff.
Mr. Jaunich reviewed tax rate comparisons of Hutchinson with other McLeod County cities as
well as with other regional center city rates. Hutchinson is the second lowest in the county and
ranks the fifth highest amongst regional centers. Mr. Jaunich spoke about the price of
government which is how many cents for every dollar earned is going to pay for City services,
excluding electric and gas utilities. Hutchinson is at approximately 2.4% for a total cost of
government which is rather comparable to other regional centers. Mr. Jaunich provided data on
economic comparisons, the 10-year tax rate trend, the 10-year total tax levy trend, the total
market value history, the total taxable market value history and the total tax capacity history. Mr.
Jaunich explained that the City's tax rate is determined by the tax levy and tax capacity and tax
capacity is determined by the market value. The City's modest tax increases over the past ten
years have been offset by large increases in the city's market values. Since 2018, total market
values have exceeded a billion and are the highest in the history of the City. 2022 values
increased by 15.9% over 2021. Taxable values are starting to come back and the 2022 report
shows values increasing by 12%, this on top of a 6.9% in 2021 and 3.7% in 2020. Tax increases
without value increases end up having a negative effect on the tax rate. The valuation changes
over the past few years have shifted more of the City tax burden onto residential properties.
While commercial and industrial properties likely will see a tax decrease as their valuations have
remained flat or had minor changes. As values increase, the market value homestead credit
decreases, impacting residential tax bills. The City's market value increases have outpaced our
tax levy increases, lowering our tax rate. Mr. Jaunich further reviewed historical budget numbers
including the tax levy from the last five years and tax levies as a percentage.
Mr. Jaunich then provided a very preliminary general fund budget for 2023. This includes wages
and benefits expected to increase by 2.7%. There is upward pressure on costs and borrowing will
be more expensive. Other expenditures are expected to remain relatively flat. A current look has
a 3.5% levy increase to balance the budget. LGA is assumed at a minimal increase for 2023.
There is expected to be about a $37,000 increase from Hutchinson Utilities Commission. All
other revenues are at 2022 budgeted amounts. Revenues are expected to remain relatively flat. A
1 % tax levy increase is equal to $56,175. Mr. Jaunich presented a preliminary general fund five-
year budget. Mr. Jaunich provided a list of things to think about when establishing the 2023
general fund budget — such as program changes — need for increase/decrease?; enterprise fund
transfers to the general fund; the last year of phasing of HSA employer contributions into the
general fund; analysis of certain line item projections; performance increase percentages;
fleet/facility funding; funding of wages and benefits; inflation impacts; payroll allocations
(general vs. enterprise); final funding for a new police station; continued discussion on general
staffing levels and service level needs/wants; appropriate CIP funding and needs; state budget
agreements and the American Rescue Act Plan money. Mr. Jaunich spoke about use of LGA
funds. He noted that the City is set to receive $2,702,860 in LGA in 2023 which is an increase of
$34,450 from 2022. He noted that 50% goes to the general fund and 50% goes to various aspects
of the capital improvement fund. Capital Projects Fund is for various projects currently not
designated. He noted that 2023 will be the fourth year of the Playground Replacement Fund of
$50,000. He also noted that 2023 will be the second year of a 50150 split with LGA between the
CIP and the general fund. Mr. Jaunich also reviewed historical LGA numbers.
Mr. Jaunich then reviewed the debt management plan. He noted that the big impact is the new
police station. He also noted that 2022 was the first increase in the debt levy since 2016. The
2023 increase is projected to be at about 2.5%. He explained that increasing interest rates will
impact future debt decisions and rising roadway costs may put pressure on increasing the debt tax
levy. He also explained that special assessment rates need to be reviewed and the City still has
future debt needs for heavy equipment and fire trucks.
Mr. Jaunich also reviewed major projects scheduled in 2023. These include: completion/opening
of a new police station; HATS storage building/fuel site; potential splash pad; various streets;
various improvements at Creekside; other equipment/vehicle replacements; water & wastewater
and other facility improvements and other projects.
Mr. Jaunich then provided an update on Facility Planning. Mr. Jaunich explained the process
used by the Facility Committee for projects. This includes using a Facility Inventory and Facility
Condition Index (FCI) with department heads and/or the facility manager. Inventory is compiled
by using the FCI, possible projects are ranked based on the FCI and overall need, obtain bids for
projects, determine how many projects can be achieved, award bids and complete the work. Mr.
Jaunich explained that the Facility Committee is composed of nine staff members. Mr. Jaunich
also explained the project prioritization criteria used which include public health, safety and
welfare; facility preservation; facility condition index; facility utilization; and energy
conservation. Facility assessment criteria includes envelope, roof, HVAC, lot/structure,
electrical, interior, efficiency and mechanical. Mr. Jaunich also spoke more about the Facility
Condition Index and the scoring used. He also reviewed the facility plan budget, the facility
funding plan, the playground funding plan and the playground replacement plan.
Mr. Jaunich then provided an update on the Fleet Committee. Mr. Jaunich explained that the
objective of the fleet policy is to reduce ongoing expenses and replacement costs by addressing
acquisition, use, maintenance and disposal of vehicles and equipment. The Fleet Committee is
comprised of eight staff members and meet at least twice a year to review and recommend
replacements and to review current year purchases and dispositions. The Committee also meets
as needed to address immediate needs/opportunities. Mr. Jaunich spoke about acquisition
procedures, disposition, utilization, maintenance, reporting and policy review. Mr. Jaunich noted
that the Committee uses a Vehicle Condition Index (VCI) which is a point system measurement
used to assess the condition of each vehicle or piece of equipment. Annual replacements ideally
shall consider the worst VCI scored, however the VCI alone does not automatically trigger a
replacement. Departments are expected to demonstrate the operational need for a replacement.
He also noted that since the VCI is a measure of current condition, the fleet committee uses
service life, VDI and other factors when prioritizing replacements in the 5-year CIP. Mr. Jaunich
reviewed the VCI factors used which include service age, miles or hours, utilization, reliability,
maintenance and repair costs, condition and safety concerns. Mr. Jaunich explained the fleet
inventory and what the general fund accounts for and what the enterprise funds account for. Mr.
Jaunich spoke about the average annual replacement cost and funding of light fleet and heavy
fleet replacements. Mr. Jaunich noted that the committee's focus for 2022 was to review
availability through state contracts and local dealers due to supply issues; review inflationary
impact on replacement costs and the current funding shortfall for city fleet; discuss delaying
replacements for non -critical vehicles/equipment; and analyze and discuss hybrid and electric
vehicles in the current economy.
Mr. Jaunich then reviewed the various current City fund balances. Mr. Jaunich noted that the
target cash balance for each fund is based on 50% of the 2022 budgeted operating expenses plus
the 2022 debt service payments. It is a measure of liquidity and the ability of the enterprise fund
to pay for its short-term obligations. Future capital needs and debt service are not taken into
consideration when looking at the target cash balance. Mr. Jaunich also reviewed special projects
fund balances which include the Community Improvement Fund, Capital Projects Fund and the
Public Sites Fund.
Mr. Jaunich also reviewed a list of staff concerns or items in need of being addressed. These
include: rest of the police station funding/debt impact; what is the economy of the city going to
look like 3, 6, 12 months from now; how are we going to handle the spending of the ARPA
funds; growth of salaries/benefits; long term funding sources for heavy equipment and addressing
the city's fleet funding needs; increasing of construction/replacement costs; improvements for
Creekside production; long term plan for refuse and source separated program; impact of
water/wastewater, storm rate study; selling of City assets; interest rates/inflation; funding for
facilities; special assessment rates and funding for a splash pad.
Mr. Jaunich asked the Council's thoughts/ideas on the 2023 budget: 1. tax levy goal? — 0%,
moderate increase, or significant increase; 5-year budget plan called for an annual general levy
increase of 6%; "very early look" calls for something around 3.5-4.5%, 2. Any services Council
would like to see provided and/or increased/decreased in 2023? — Park & Rec, streets, equipment,
etc., 3. Is there a specific project/item the Council would like to see budgeted for and/or done in
2023? — park/facility improvements, housing, infrastructure, "Think Strategic Plans", etc., 4. Any
fee/rate/transfer changes to look at in 2023? — utilities, licenses, rentals, programs, park
dedication, etc.
Mayor Forcier asked about sales at Creekside. Mayor Forcier asked about the aquatic center and
season pass sales. Council Member Christensen spoke about the importance of installation of
security cameras in some parks and the campground. Council Member May agreed. Council
Member Christensen also suggested considering potentially installing more electric car charging
stations. Mr. Jaunich noted that he believes Hutchinson Utilities Commission has plans to install
some car charging stations over the next several years. Mr. Jaunich also noted that ARPA funds
may be available for installation of security cameras throughout the parks system.
Council Members expressed that their desire would be to keep the tax levy increase between 3.5-
4%.
3. Adjournment
Motion by Christensen, second by May, to adjourn the workshop at 5:10 p.m. Motion carried
unanimously.
ATTEST:
Gary T. Forcier
Mayor
Matthew Jaunich
City Administrator