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ARDEN HILLS CITY COUNCIL WORK SESSION — NOVEMBER 10, 2025 2 <br />project. The changes since the Preliminary Levy adoption include personnel changes to reflect <br />current wage and corresponding step increases based upon recent staffing updates. This is an <br />increase of $14,617. Updated non -union health and dental premiums. The preliminary levy <br />included a 15% placeholder for health and 4% for dental, which is sufficient to cover the updated <br />premiums, with no impact to the levy. <br />Finance Director Yang said the police contract amount was adjusted to reflect the latest <br />estimates from the Ramsey County Sheriff s Office (RCSO). This is a decrease of $101,056 or <br />1.67% of the levy. <br />Finance Director Yang shared a City-wide budget summary, which includes the General <br />Enterprise Utility Funds, and Capital Project Funds. She highlighted that the total City-wide <br />revenue budget is set at approximately $20.3 million. Total City-wide expenditure budget is set at <br />approximately $20.9 million. That leaves 2026 with a $500,000 negative change in fund balance <br />due to the timing of capital projects within the Enterprise Funds. The existing fund balance will <br />cover the negative change. For Enterprise Funds, the City utilizes the fund balance, which is on a <br />cash basis, to cover future operations and CIP projects. <br />Discussion ensued regarding a discrepancy on the total budget between two of the presentation <br />slides. Finance Director Yang will look into it and get back to Council. <br />Finance Director Yang said the City-wide summary is broken out by revenue and expenditure <br />types. Charges for services and property taxes generate 77% of revenues. Charges for services <br />make up 39% of total City-wide revenues. This includes planning fees, water tower rentals, and <br />recreational programs. Taxes make up 38% of total City-wide revenue. Property and liability <br />insurance, engineering, central garage, and technology are budgeted within the Internal Service <br />Funds but are then allocated back to departments. Intergovernmental includes other state, local <br />grants/aid, municipal state aid (MSA) and local government aid (LGA). <br />Finance Director Yang said 95% of expenditures come from other services/charges, capital and <br />personnel expenditures. Other services/charges is 49%. Public safety falls under this category. <br />Capital makes up 26% and personnel is 20%. <br />Discussion ensued regarding the businesses vs residential taxes and if we are maintaining similar <br />percentages as previous years. Finance Director Yang will follow up and provide that information <br />to Council. <br />Finance Director Yang said wages and benefits for full time employees (FTEs) remains <br />unchanged from 2025. Total personnel costs are increasing by $234,086, with $159,297 or 68% <br />hitting the General Fund <br />Finance Director Yang said General Fund revenues by source include an increase in Property <br />Taxes of 16.1% over 2025. There were some smallcr year over year decreases in the other <br />revenue categories. She said licenses and permits are based on a three-year average. Assumptions <br />are similar to 2025. Miscellaneous revenue is similar to 2025, as well. <br />Finance Director Yang stated that the General Fund expenditures by department doesn't include <br />the $100,000 transfer to the Cable Fund. Public Safety makes up 48.5% of total General Fund <br />