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09-29-25-SR
Address: Mayor: 1245 W Highway 96 David Grant It Arden Hills MN 55112 -A EN HILLS Phone: Councilmembers: 651-792-7800 Brenda Holden Special City Council Emily Rousseau Website: Tena Monson Agenda www.cityofardenhills.org Kurt Weber September 29, 2025 7:30 p.m. City Hall City Vision Arden Hills is a strong community that values its unique environmental setting, strong residential neighborhoods, vital business community, well-maintained infrastructure, fiscal soundness, and our long-standing tradition as a desirable City in which to live, work, and play. Members of the public may attend a meeting in-person at City Hall or they may view the meeting remotely on the City's website using the below link. Meetings are also broadcast on Cable Channel 16 for those that live in Arden Hills. https://cityofardenhills.orci/320/Watch- City-Meetings This meeting will be streamed live on local Cable Channel 16 and available for playback on our website. CALL TO ORDER 1. APPROVAL OF AGENDA 2. PUBLIC INQUIRIES/INFORMATIONAL This is an opportunity for citizens to respectfully bring to the Council's attention any items which are relevant to the City. In addressing the Council, you must first state your name and address for the record. Comments shall be limited to three (3) minutes or less. Written documents or other materials should be handed to the City Clerk for distribution to the Council prior to or during the meeting. Council will generally not respond at the same meeting where an issue is initially raised by a member of the public but the Council may refer the issue to staff for further research and possible report or action at a future Council meeting. 3. RESPONSE TO PUBLIC INQUIRIES 4. CONSENT CALENDAR Those items listed under the Consent Calendar are considered to be routine by the City Council and will be enacted by one motion under a Consent Calendar format. There will be no separate discussion of these items, unless a Councilmember so requests, in which event, the item will be removed from the general order of business and considered separately in its normal sequence on the agenda. 5. PULLED CONSENT ITEMS Those items that are pulled from the Consent Calendar will be removed from the general order of business and considered separately in its normal sequence on the agenda. 6. NEW BUSINESS 6.A. Set Preliminary Levy And Establish Truth-In-Taxation Public Hearing Date For Proposed Taxes Payable In 2026 • Resolution 2025-063 - Preliminary Levy • Resolution 2025-064 - TNT Public Hearing Date Joua Yang, Finance Director Documents: MEMO.PDF ATTACHMENT A.PDF ATTACHMENT B.PDF ATTACHMENT C.PDF ATTACHMENT D.PDF ATTACHMENT E.PDF 7. COUNCIL/STAFF COMMENTS ADJOURN NEW BUSINESS - 6A -AVEEN HILLS MEMORANDUM DATE: September 29, 2025 Honorable Mayor and City Councilmembers TO: Jessica Jagoe, Interim City Administrator FROM: Joua Yang, Finance Director SUBJECT: Preliminary Tax Levy Approval for Taxes Payable 2026 Budgeted Amount: Actual Amount: Funding Source: N/A N/A N/A Council Should Consider Motions to approve, table or deny the following: • Resolution 2025-063 setting the Preliminary Levy for Taxes Payable in 2026 • Resolution 2025-064 adopting Truth In Taxation Public Hearing Date for Proposed Taxes Payable in 2026 Background State law requires that cities certify their proposed property tax levies to the county auditor by September 301h of each year. The proposed tax levy that is given preliminary approval may be lowered but cannot be increased. Therefore, it is important that the proposed tax levy provides adequate revenues to finance the 2026 Budget. The City Council needs to decide the maximum levy that it is willing to approve and then adopt the attached resolution. There will be another budget workshop in November. The City will hold its Truth and Taxation Hearing and set the final tax levy at the December 8, 2025 City Council meeting. A budget workshop was held with the Council on September 22, 2025. Staff was directed to incorporate additional changes to the preliminary levy. Below are changes made to the preliminary budget based on Council direction: • Adjust the police contract amount based upon the latest estimates from the Ramsey County Sheriff's Office—increase of$103,311 • Removal of the Public Works Maintenance Worker position per the Public Works Phase 2 staffing changes—decrease of$45,373 • Delay the Old Highway 10 Trail project from 2026 to 2027—no impact to 2026 levy Page l of 7 General Overview A summary of the major changes in the 2026 budget is as follows: Cost %of Description Effect on Levy %Chg Categories Balanced Levy Transfer to Cable Fund 50,000 0.83% 50,000 4.6% Step Increases 39,507 3%COLA Adjustments 45,448 84,955 7.8% Public Works Staffing Phase 2-1 Lead(Jan 2026 Start) 3,359 3,359 0.3% Recon the Go 8,100 8,100 0.7% Health Insurance/Work Comp Benefits(15%health;4%dental)&MN Paid Leave 48,266 48,266 4.4% Personnel Costs 144,680 2.4% 144,680 13.3% Increase in RamCo Sheriff 334,531 Increase in UFD 159,231 Increase in Ramco Dispatch 12,780 506,542 46.5% RamCo Facility Maintenance Facility-Rent 5,847 5,847 0.5% Permit Software Conversion 60,000 60,000 5.5% Park Maintenance(Park Sign Replacements,Buckthorn Removal,Supplies/Materials) 47,420 47,420 4.4510 Springbrook Metro-INET Server Migration 10,000 10,000 0.9% Street Maintenance Program/PWMP Street Projects (30,500) (30,500) -2.8510 Net changes in other GF Budget Areas 21,258 21,258 2.0%% Total General Fund Costs 815,247 13.5% 815,247 74.8% PIR Fund - EDA Fund 100,000 100,000 9.2% Equipment/Bldg Replacement - - 0.0% Public Safety 52,000 52,000 4.8% Total CIP Fund Costs 152,000 2.5% 152,000 14.0% Total General&CIP Fund Costs 967,247 16.0% 967,247 88.8% Underfunded Levy Costs 122,009 2.0% 122,009 11.2% Total Balanced Levy Costs 1,089,255 18.1% 1,089,255 100.0% Wages and Benefits In 2025, the City hired David Drown and Associates (DDA)to conduct a comprehensive study of its compensation and classification structure. As a result of their work, changes were made to the City's wage schedule, and several non-union employees received job reclassifications. These changes maintain the City's competitiveness in the marketplace, putting the City at a 108% market value or 8% above market value. Additionally, union employees negotiated a new three- year contract. The 2026 preliminary budget assumes a 3.0% wage adjustment for all staff. There is also a 15% increase assumed for health, a 4%increase for dental, a 0.0%increase for life insurance premiums, and a $15,000 placeholder for the City's share to implement the MN Paid Family Leave required per State legislation for every employer. The number of positions remains unchanged from 2025. Below is a table showing the recent history of approved COLA's. Year Non Union IUOE Union 2025 3.00% +addition of P&R Mgr 7.00% +2 PW Lead Promotions 2024 3.00% 3.00% 2023 3.00% 3.00% 2022 3.00% 3.00% +addition of Fleet Lead 2021 2.00% 3.00% Page 2 of 7 Personnel costs make up 13.3% or$144,680 of the balanced tax levy increase of$1,089,255. Public Safety 2026 budget information was received from Ramsey County and Lake Johanna Fire Department for public safety. POLICE The police contract is expected to increase by 19.0% or$334,531 for 2026. Information provided by Ramsey County on this increase is as follows: The major cost drivers include: • Competitive wages as a result of labor contracts and increased costs related to employee health insurance (i.e. increased paid parental leave, new state law for paid medical leave). The RCSO has stated that 2026 should be viewed as an adjustment year, as employee compensation was brought in line with neighboring local governments after a significant lag. • Increased costs related to county fees for insurance and administrative overhead/indirect costs. DISPATCH Dispatch costs will be increasing by 17.4% or $12,780 for 2026. FIRE The fire operating costs are expected to rise by 17.6%or$159,231 for 2026. This is mainly due to the 6 full-time captains; addition of 3 FTE's; step,COLA, and market adjustments; and an increase in repairs and maintenance, all of which Arden Hills' cost share portion is 24.4%. Public Safety makes up 46.5% of the balanced tax levy increase of$1,089,255. Recreation Rec on the Go is a recreational pilot program that started in 2025 between Mounds View and Arden Hills. The total cost in 2025 was approximately $6,000 (staffing only), which was covered by personnel savings from other recreational programs. The 2026 budget is estimated to be $8,100, which would cover both staffing and supplies/materials. Revenues There are no significant projects included in the 2026 budget which would affect the permit revenue. The permit revenue included reflects only the estimated recurring"base"amount, similar to what was included in the 2025 budget. General Fund budget to actual comparisons for the past three years is included as Attachment E. Property Tax Levy A survey was recently routed to various cities in the metro asking about proposed levy amounts being considered. Below are the results of that survey, averaging 9.4%. Little Canada 11.38% Roseville 7.8% - 13.4% Lauderdale 10.25% Shoreview 10.00% Mounds View 6% - 9% St. Anthony 6% - 16% New Brighton 8.50% Vadnais Heights 9.18% Page 3 of 7 North Oaks 8.00% White Bear Lake 9.97% North Saint Paul 6.50% White Bear Township 7% - 9% Based on the County Assessor's Report, values for the different property types have changed as follows: Property Type 2023 2024 2025 All Residential 5.43% 2.30% 3.79% Single Family Residential 5.74% 2.56% 3.22% Apartments 159.49% -6.68% -4.07% Commercial 12.13% -0.42% 4.70% Industrial 29.85% -0.17% 5.48% The City's total Value for Local Rate is projected to increase by 1.029%, from 20,265,433 to 20,850,320. Below are tables showing how different tax levy increases would impact a median home value in Arden Hills, assuming the home's value is increasing by 3.22%. Set levy at$7,052,267 (an increase of$1,024,255 or 16.99%over 2025). This assumes the balanced levy increase of $1,089,255, a $100,000 PIR levy increase, plus an offset of($165,000) from excess franchise fee. Value of Value of Taxable CITYTAX Property for • operty for Value for $ % Pay 2025 Pay 2026 Pay 2026 Pay 2025 Pay 2026 CHANGE CHANGE $ 180,000 $ 185,800 $ 156,000 $ 414 $ 491 $ 77 18.7 $ 270,000 $ 278,700 $ 257,200 $ 685 $ 810 $ 125 18.2 $ 480,900 $ 496,400 $ 494,500 $ 1,320 $ 1,557 $ 236 17.9 $ 525,000 $ 541,900 $ 541,900 $ 1,469 $ 1,739 $ 270 18.4% $ 575,000 $ 593,500 $ 593,500 $ 1,642 $ 1,942 $ 300 18.3 $ 650,000 $ 671,000 $ 671,000 $ 1,901 $ 2,247 $ 346 18.2 Set levy at$7,072,267 (an increase of$1,044,255 or 17.32%over 2025). This assumes the balanced levy increase of $1,089,255, a $120,000 PIR levy increase, plus an offset of($165,000) from excess franchise fee. Value of Value of Taxable CITYTA • ..- • operty for Value for $ % Pay 2025 Pay 2026 Pay 2026 Pay 2025 Pay 2026 CHANGE CHANGE $ 180,000 $ 185,800 $ 156,000 $ 414 $ 493 $ 79 19.1 $ 270,000 $ 278,700 $ 257,200 $ 685 $ 812 $ 127 18.6% $ 480,900 $ 496,400 $ 494,500 $ 1,320 $ 1,562 $ 241 18.3 $ 525,000 $ 541,900 $ 541,900 $ 1,469 $ 1,744 $ 275 18.8 $ 575,000 $ 593,500 $ 593,500 $ 1,642 $ 1,948 $ 306 18.7 $ 650,000 $ 671,000 $ 671,000 $ 1,901 $ 2,254 $ 353 18.6% Page 4 of 7 Set levy at $7,132,267 (an increase of$1,104,255 or 18.32%over 2025). This assumes the balanced levy increase of $1,089,255, a $180,000 PIR levy increase, plus an offset of($165,000) from excess franchise fee. Value of Value of Taxable CITY TAX Property for Property for Value for $ % Pay 2025 Pay 2026 Pay 2026 Pay 2025 Pay 2026 CHANGE CHANGE $ 180,000 $ 185,800 $ 156,000 $ 414 $ 497 $ 83 20.2 $ 270,000 $ 278,700 $ 257,200 $ 685 $ 820 $ 135 19.7% $ 480,900 $ 496,400 $ 494,500 $ 1,320 $ 1,576 $ 255 19.3 $ 525,000 $ 541,900 $ 541,900 $ 1,469 $ 1,760 $ 291 19.8 $ 575,000 $ 593,500 $ 593,500 $ 1,642 $ 1,966 $ 324 19.7 $ 650,000 $ 671,000 $ 671,000 $ 1,901 $ 2,274 $ 374 19.7 Set levy at$7,217,267 (an increase of$1,189,255 or 19.73%over 2025). This assumes the balanced levy increase of$1,089,255 and a $100,000 PIR levy increase. PropertyValue of Value of Taxable CITYTAX . Property Pay 2025 Pay 2026 Pay 2026 Pay 2025 Pay 2026 CHANGE CHANGE $ 180,000 $ 185,800 $ 156,000 $ 414 $ 503 $ 90 21.7 $ 270,000 $ 278,700 $ 257,200 $ 685 $ 830 $ 145 21.2 $ 480,900 $ 496,400 $ 494,500 $ 1,320 $ 1,596 $ 275 20.9 $ 525,000 $ 541,900 $ 541,900 $ 1,469 $ 1,783 $ 314 21.4 $ 575,000 $ 593,500 $ 593,500 $ 1,642 $ 1,991 $ 349 21.3 $ 650,000 $ 671,000 $ 671,000 $ 1,901 $ 2,304 $ 403 21.2 Set levy at $7,237,267 (an increase of$1,209,255 or 20.06%over 2025). This assumes the balanced levy increase of$1,089,255 and a $120,000 PIR levy increase. Value of Value of Taxable CITYTAX Property for Property for Value for $ % Pay 2025 Pay 2026 Pay 2026 Pay 2025 Pay 2026 CHANGE CHANGE $ 180,000 $ 185,800 $ 156,000 $ 414 $ 505 $ 91 22.1 $ 270,000 $ 278,700 $ 257,200 $ 685 $ 833 $ 148 21.6 $ 480,900 $ 496,400 $ 494,500 $ 1,320 $ 1,601 $ 280 21.2 $ 525,000 $ 541,900 $ 541,900 $ 1,469 $ 1,788 $ 319 21.7 $ 575,000 $ 593,500 $ 593,500 $ 1,642 $ 1,997 $ 355 21.6 $ 650,000 $ 671,000 $ 671,000 $ 1,901 $ 2,310 $ 410 21.5% Page 5 of 7 Set levy at$7,297,267 (an increase of$1,269,255 or 21.06%over 2025). This assumes the balanced levy increase of$1,089,255 and a $180,000 PIR levy increase. TaxableValue of Value of Property ..- Pay 2025 Pay 2026 Pay 2026 Pay 2025 Pay 2026 CHANGE CHANGE $ 180,000 $ 185,800 $ 156,000 $ 414 $ 509 $ 96 23.2% $ 270,000 $ 278,700 $ 257,200 $ 685 $ 840 $ 155 22.6% $ 480,900 $ 496,400 $ 494,500 $ 1,320 $ 1,615 $ 294 22.3% $ 525,000 $ 541,900 $ 541,900 $ 1,469 $ 1,804 $ 335 22.8% $ 575,000 $ 593,500 $ 593,500 $ 1,642 $ 2,015 $ 373 22.7% $ 650,000 $ 671,000 $ 671,000 $ 1,901 $ 2,331 $ 430 22.6% The 2025 City Tax Rate is 27.6484%. The estimated City tax rate based on the most current information is calculated as follows for the different tax levy increases: CITY LEVY CITY TAX RATE CHANGE $ CHANGE 0 . '16.99% $ 1,024,255 31.4819% 17.32% $ 1,044,255 31.5779% 18.32% $ 1,104,255 31.8656% 19.73% $ 1,189,255 32.2733% 20.06% $ 1,209,255 32.3692% 21.06% $ 1,269,255 32.6570% Page 6 of 7 The 2025 tax rates for other cities in Ramsey County are as follows: 2025 Tax Rates 10.00 65.69 60.00 52.70 50.00 48.35 48.98 46.32 40.00 38.04 38.23 38.45 39.56 40.38 35.80 32.09 32.38 33.23 30.40 30.00 26.65 27.65 27.90 20.00 10.00 �.Q `�5 as aye p� `e3 a�z c5 `es� .pe are °c ���¢ act o°a ao� a° ocA p e� ��a p J ��a \ooc Se eQ �Q �LQ rr �o� sae G 0ea `yZ c°� �a c �� �eF 0� Q° NYY aQ�e �aS P \0eat P �� �r`e aaca '' �a ° �o� �e� c6' J I�f �r Budget Impact None. Attachments A. Resolution 2025-063, setting preliminary levy B. Resolution 2025-064, adopting TNT public hearing date C. Preliminary 2026 Property Tax Levy PowerPoint Presentation D. Preliminary 2026 General Fund Budget with 13.5% levy E. General Fund budget to actual comparison for 2024, 2023 and 2022 Page 7 of 7 Attachment A -S1ZEN�HILLS CITY OF ARDEN HILLS COUNTY OF RAMSEY STATE OF MINNESOTA RESOLUTION NO. 2025-063 A RESOLUTION SETTING THE PRELIMINARY LEVY FOR TAXES PAYABLE IN 2026 BE IT RESOLVED by the Arden Hills City Council that the following proposed sums of money be levied for levy year 2025 payable in 2026 upon taxable property in said City of Arden Hills for the following purposes: Select one of the percentage options below or approve a different amount. FUND 16.99% 17.32% 18.32% 19.73% 20.06% 21.06% General $6,190,267 $6,190,267 $6,190,267 $6,355,267 $6,355,267 $6,355,267 Economic Development 100,000 100,000 100,000 100,000 100,000 100,000 Equipment/Building Replacement 100,000 100,000 100,000 100,000 100,000 100,000 Capital Improvement(PIR) 350,000 370,000 430,000 350,000 370,000 430,000 Public Safety Capital 312,000 312,000 312,000 312,000 312,000 312,000 TOTAL $7,052,267 $7,072,267 $7,132,267 $7,217,267 $7,237,267 $7,297,267 PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF ARDEN HILLS THIS 29t"DAY OF SEPTEMBER, 2025. David Grant, Mayor ATTEST: Julie Hanson, City Clerk To view the final document, access adopted Resolutions via Arden Hills Public Laserfiche Weblink by visiting cityofardenhills.org and clicking on Archived Documents under Helpful Links on our main webpage. Attachment B It' ,-A EN HILLS CITY OF ARDEN HILLS COUNTY OF RAMSEY STATE OF MINNESOTA RESOLUTION NO. 2025-064 RESOLUTION ADOPTING TRUTH IN TAXATION PUBLIC HEARING DATE FOR PROPOSED TAXES PAYABLE IN 2026 BE IT RESOLVED by the Arden Hills City Council that the following Truth in Taxation Public Hearing date,time and place for proposed property taxes payable in 2026 be certified to the Ramsey County Auditor and that notice of the Public Hearing be published in accordance with Minnesota Statute. Public Hearing Date: December 8,2025 Time: 7:00 P.M. Place: Council Chambers 1245 West Highway 96 PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF ARDEN HILLS THIS 29t"DAY OF SEPTEMBER,2025. David Grant, Mayor ATTEST: Julie Hanson, City Clerk To view the final document, access adopted Resolutions via Arden Hills Public Laserfiche Weblink by visiting cityofardenhills.org and clicking on Archived Documents under Helpful Links on our main webpage. 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- - - - - N/A Licenses and permits 471,740 448,587 650,008 550,540 548,472 (2,068) -0.4% Intergovernmental 166,021 116,870 123,860 176,296 165,379 (10,917) -6.2% Charges for services 485,643 504,134 366,621 471,994 470,251 (1,743) -0.4% Fines&forfeits 24,681 27,298 13,944 17,360 24,224 6,864 39.5% Investment earnings 209,901 163,638 29,972 50,000 50,000 - 0.0% Miscellaneous 31,734 9,247 40,748 13,282 13,330 48 0.4% TOTAL REVENUES $ 5,352,798 $ 5,892,355 $ 4,014,758 $ 6,639,270 $ 7,454,518 $ 815,248 12.3% EXPENDITURES Mayor&Council $ 71,926 $ 80,035 $ 52,525 $ 93,819 $ 95,743 $ 1,924 2.1% Administration 437,233 507,785 265,235 506,835 544,276 37,441 7.4% Elections 31,056 32,141 26,750 61,750 35,906 (25,844) -41.9% Finance 161,040 163,075 136,617 220,756 235,514 14,758 6.7% TCAAP 77,657 119,702 34,437 121,920 136,460 14,540 11.9% Planning&Zoning 227,805 307,494 121,119 352,790 429,860 77,070 21.8% Government Buildings 228,815 224,822 141,863 240,932 249,133 8,201 3.4% Police 1,491,764 1,583,188 879,144 1,761,288 2,095,819 334,531 19.0% Dispatch 68,737 70,394 36,783 73,570 86,350 12,780 17.4% Fire 751,177 833,933 892,173 906,321 1,065,552 159,231 17.6% Emergency Management 8,587 5,134 3,696 9,780 9,310 (470) -4.8% Protective Inspections 383,744 331,654 157,434 373,160 396,400 23,240 6.2% Street Maintenance 682,508 716,138 356,823 960,790 950,810 (9,980) -1.0% Recreation 176,655 195,101 128,925 337,508 376,868 39,360 11.7% Park Maintenance 544,634 556,736 361,374 690,060 768,526 78,466 11.4% Transfers out 171,140 50,000 - 50,000 100,000 50,000 100.0% TOTAL EXPENDITURES $ 5,514,477 $ 5,777,329 $ 3,594,898 $ 6,761,279 $ 7,576,526 $ 815,247 12.1% NET CHANGE IN FUND BALANCE $ (161,679) $ 115,025 $ 419,860 $ (122,009) $ (122,009) $ 0 0.0% 1 2026 BUDGET-GENERAL FUND-SCHEDULE OF EXPENDITURES-DETAIL BY FUNCTION 2023 2024 2025 2026 $Increase %Increase Actual Actual Budget Proposed (Decrease) (Decrease) Mayor&council Personnel Expenses $ 37,231 $ 37,139 $ 41,070 $ 41,070 $ 0.0% Supplies and Materials - 259 - - - 0.0% Other Services and Charges 34,694 42,636 52,749 54,673 1,924 3.6% $ 71,926 $ 80,035 $ 93,819 $ 95,743 $ 1,924 2.1% Administration Personnel Expenses $ 264,777 $ 266,024 $ 318,880 $ 340,860 $ 21,980 6.9% Supplies and Materials - - - - - 0.0% Other Services and Charges 172,456 241,761 187,955 203,416 15,461 8.2% $ 437,233 $ 507,785 $ 506,835 $ 544,276 $ 37,441 7.4% Elections Supplies and Materials $ - $ - $ - $ - $ - 0.0% Other Services and Charges 31,056 32,141 61,750 35,906 (25,844) -41.9% $ 31,056 $ 32,141 $ 61,750 $ 35,906 $ (25,844) -41.9% Finance Personnel Expenses $ 73,619 $ 76,769 $ 106,890 $ 113,120 $ 6,230 5.8% Supplies and Materials 11,505 9,815 12,000 12,000 - 0.0% Other Services and Charges 75,916 76,491 101,866 110,394 8,528 8.4% $ 161,040 $ 163,075 $ 220,756 $ 235,514 $ 14,758 6.7% TCAAP Personnel Expenses $ 39,431 $ 36,677 $ 51,920 $ 56,460 $ 4,540 8.7% Supplies and Materials - - - - - 0.0% Other Services and Charges 38,226 83,025 70,000 80,000 10,000 14.3% $ 77,657 $ 119,702 $ 121,920 $ 136,460 $ 14,540 11.9% Planning&Zoning Personnel Expenses $ 190,620 $ 228,094 $ 264,470 $ 278,290 $ 13,820 5.2% Supplies and Materials 123 - - - - 0.0% Other Services and Charges 37,062 79,400 88,320 151,570 63,250 71.6% $ 227,805 $ 307,494 $ 352,790 $ 429,860 $ 77,070 21.8% Government Buildings Personnel Expenses $ 38,713 $ 34,834 $ 40,090 $ 42,404 $ 2,314 5.8% Supplies and Materials 10,786 8,045 9,180 9,180 - 0.0% Other Services and Charges 179,316 181,943 191,662 197,549 5,887 3.1% $ 228,815 $ 224,822 $ 240,932 $ 249,133 $ 8,201 3.4% Police Other Services and Charges $ 1,491,764 $ 1,583,188 $ 1,761,288 $ 2,095,819 $ 334,531 19.0% $ 1,491,764 $ 1,583,188 $ 1,761,288 $ 2,095,819 $ 334,531 19.0% Dispatch Other Services and Charges $ 68,737 $ 70,394 $ 73,570 $ 86,350 $ 12,780 17.4% $ 68,737 $ 70,394 $ 73,570 $ 86,350 $ 12,780 17.4% Fire Other Services and Charges $ 751,177 $ 833,933 $ 906,321 $ 1,065,552 $ 159,231 17.6% $ 751,177 $ 833,933 $ 906,321 $ 1,065,552 $ 159,231 17.6% Emergency Management Personnel Expenses $ 5,164 $ 4,322 $ 8,130 $ 7,660 $ (470) -5.8% Supplies and Materials - - - - - 0.0% Other Services and Charges 3,423 811 1,650 1,650 0.0% $ 8,587 $ 5,134 $ 9,780 $ 9,310 $ (470) -4.8% Protective Inspections Personnel Expenses $ 279,459 $ 281,612 $ 304,390 $ 317,940 $ 13,550 4.5% Supplies and Materials 662 1,226 1,250 1,250 - 0.0% Other Services and Charges 103,623 48,816 67,520 77,210 9,690 14.4% $ 383,744 $ 331,654 $ 373,160 $ 396,400 $ 23,240 6.2% Street Maintenance Personnel Expenses $ 337,706 $ 363,274 $ 439,340 $ 454,890 $ 15,550 3.5% Supplies and Materials 59,540 26,243 66,000 74,000 8,000 12.1% Other Services and Charges 285,261 326,621 455,450 421,920 (33,530) -7.4% $ 682,508 $ 716,138 $ 960,790 $ 950,810 $ (9,980) -1.0% Recreation Personnel Expenses $ 126,476 $ 141,167 $ 262,380 $ 298,500 $ 36,120 13.8% Supplies and Materials 15,360 17,172 22,250 22,680 430 1.9% Other Services and Charges 34,818 36,792 52,878 55,688 2,810 5.3% 2023 2024 2025 2026 $Increase %Increase Actual Actual Budget Proposed (Decrease) (Decrease) $ 176,655 $ 195,101 $ 337,508 $ 376,868 $ 39,360 11.7% Park Maintenance Personnel Expenses $ 349,403 $ 379,390 $ 491,290 $ 522,336 $ 31,046 6.3% Supplies and Materials 77,978 56,038 51,750 69,500 17,750 34.3% Other Services and Charges 117,252 121,308 147,020 176,690 29,670 20.2% $ 544,634 $ 556,736 $ 690,060 $ 768,526 $ 78,466 11.4% Transfers Out $ 171,140 $ 50,000 $ 50,000 $ 100,000 $ 50,000 100.0% TOTAL EXPENDITURES $ 5,514,477 $ 5,777,329 $ 6,761,279 $ 7,576,526 $ 815,247 12.1% 3 CITY OF ARDEN HILLS, MINNESOTA GENERAL GOVERNMENT SUMMARY EXPENDITURE ANALYSIS 2025 PERCENT 2023 2024 ORIGINAL 2026 OVER(UNDER) Total By Program ACTUAL ACTUAL BUDGET BUDGET 2023 BUDGET City Council $ 71,926 $ 80,035 $ 93,819 $ 95,743 2.1% City Administration 437,233 507,785 506,835 544,276 7.4% Elections 31,056 32,141 61,750 35,906 -41.9% Finance 161,040 163,075 220,756 235,514 6.7% TCAAP 77,657 119,702 121,920 136,460 11.9% Planning &Zoning 227,805 307,494 352,790 429,860 21.8% Government Buildings 228,815 224,822 240,932 249,133 3.4% Totals 1,235,531 1,435,052 1,598,802 1,726,891 8.0% Total By Classification Personnel Services 604,961 642,860 771,400 815,744 5.7% Commodities 60,639 101,143 91,180 101,180 11.0% Contractual Services 530,501 654,373 684,302 753,507 10.1% Capital Outlay 0 0 0 0 N/A Other Charges 0 0 0 0 N/A Totals 1,196,101 1,398,376 1,546,882 1,670,431 8.0% Staffing Full-time equivalents 4.38 4.29 5.13 5.14 2,000 1,800 1,600 s 1,400 1,200 1,000 Expenditures 800 600 400 200 0 ACTUAL ACTUAL BUDGET BUDGET 2023 2024 ORIGINAL 2026 2025 4 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: General Government Fund# 101 Activity: Mayor&Council Activity# 41100 Activity Scope The Mayor and City Council are responsible for the formulation of policy and the passage of laws governing the City of Arden Hills. Members participate in various committees, as well as direct staff,through the City Administrator, as to their overall goals for the City. This department provides for Mayor and Council compensation, Council meetings and work sessions, management consultants and memberships. When applicable, participation in NYFS is included in this budget, as is funding for the City Council Retreat Facilitator. Objectives 1.Adopt policies and ordinances consistent with Council's position on growth,zoning and financial strategy. 2. Continue to work on the redevelopment of the TCAAP property. Issues Creating funding sources to build reserve balances to fund future capital improvements while maintaining current City services. Budget Commentary In 2026, the Mayor and Council budget is proposed to increase by 2.1%or$1,924 due to the slight increase to the NYFS contract. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 37,231 $ 37,139 $ 41,070 $ 41,070 Commodities - 259 - - Contractual Services 34,694 42,636 52,749 54,673 Total $ 71,926 $ 80,035 $ 93,819 $ 95,743 Percent Change 11.3% 17.2% 2.1% NYFS amount included above - 16,661 23,304 25,203 Expenditures by Classification 43% 13Personnel Services o Commodities oContractual Services 5 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: General Government Fund# 101 Activity: Administration Activity# 41300 Activity Scope City Administration provides the overall direction of the City, as determined by the City Council. The City Administrator serves as Chief Administrative Officer for the City, ensuring that laws, ordinances, and resolutions of the City Council are enforced and implemented. The Administration Department is responsible for administering Council policies, coordinating Council agendas, and providing support to other functional areas within the City. Objectives 1.Assist City Council in setting policies and procedures in accordance with Council's position. 2. Provide direction and leadership on major city projects, budget management, oversee performance evaluations and long-range planning. Issues 1. Long-range planning to maintain current City services while creating funding sources for reserves. 2. Long-range comprehensive TCAAP planning. Budget Commentary The 2026 Administration budget is increasing by 7.4%over 2025. The increase in personnel services is due to step, COLA, and insurance benefit increases (which includes implementation of the MN Paid Leave program). The increase in contractual services is primarily due to legal fees which is based on a rolling 3-year average. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 264,777 $ 266,024 $ 318,880 $ 340,860 Commodities - - - - Contractual Services 172,456 241,761 187,955 203,416 Total $ 437,233 $ 507,785 $ 506,835 $ 544,276 Percent Change 16.1% (-0.2%) 7.4% Full-Time Equivalent positions 2.03 1.79 2.22 2.22 Expenditures by Classification 37% oPersonnel Services oCommodities oContractual Services 63% 6 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: General Government Fund# 101 Activity: Elections Activity# 41410 Activity Scope This department covers the cost of administering all Federal, State and Municipal elections. This includes the preparation of any and all absentee ballots, organizing the polling places, election judges, and vote tabulations. The City contracts with Ramsey County for all the required election services. Objectives Stay current on election laws. Issues Stay current on election laws. Budget Commentary The Elections budget has a-41.9% or$25,844 decrease for FY26. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ - $ - $ - $ - Commodities - - - - Contractual Services 31,056 32,141 61,750 35,906 Total $ 31,056 $ 32,141 $ 61,750 $ 35,906 Percent Change 3.5% 92.1% (41.9%) Expenditures by Classification o Personnel Services o Commodities oContractual Services 100% 7 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: General Government Fund# 101 Activity: Finance Activity# 41500 Activity Scope Conducts the financial affairs of the City in accordance with the Government Accounting Standards Board (GASB) and Generally Accepted Accounting Principles (GAAP). This includes protecting the assets of the City, the initiation of financial plans, investment and debt management, review and implementation of internal controls, and accounting for financial transactions including accounts payable,accounts receivable and payroll. Objectives 1. Continue working to refine the financial management plan for the City. 2. Continue to produce an Annual Comprehensive Financial Report(ACFR)and reports for the public(Popular Annual Finance Report-PAFR)that receive the GFOA's award for excellence in reporting. 3. Provide meaningful and timely financial reports and information to Council, Commissions and other City Departments. Issues 1. Implement improved reporting procedures to inform Council, Commissions and Departments. 2.Work with other Departments to find ways to reduce costs of City operations. 3.Analyze and implement ways to reduce transaction processing and costs. Budget Commentary This budget increased by 6.7% in 2026 or$14,758.The increase in personnel services is due to step, COLA, and insurance benefit increases.The increase in Contractual Services is due to server migration costs for the City's ERP System,Spingbrook. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 73,619 $ 76,769 $ 106,890 $ 113,120 Commodities 11,505 9,815 12,000 12,000 Contractual Services 75,916 76,491 101,866 110,394 Total $ 161,040 $ 163,075 $ 220,756 $ 235,514 Percent Change 1.3% 35.4% 6.7% Full-Time Equivalent positions 0.58 0.59 0.77 0.77 Expenditures by Classification 8% o Personnel Services 0 Commodities o Contractual Services 5% 8 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: General Government Fund# 101 Activity: TCAAP Activity# 41600 Activity Scope This department was established to account for revenue and expenditure activity related to the City's comprehensive re-use planning at the Twin Cities Army Ammunition Plant(TCAAP)site. Objectives 1. Coordination of TCAAP redevelopment planning activities while continuing to meet the needs of the City of Arden Hills. 2. Work with Ramsey County through the Joint Development Authority(JDA). Issues 1. Economic conditions. 2. Coordinating with multiple entities/players. Budget Commentary Ramsey County purchased the property and established a Joint Development Authority(JDA)with the City. Placeholders for consultant costs have been included, and staff time has been allocated for City Administration, Community Development, and Public Works as they act as the City's support staff to this Authority. The 2026 budget shows an increase of 11.9%or$14,540. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 39,431 $ 36,677 $ 51,920 $ 56,460 Commodities - - - - Contractual Services 38,226 83,025 70,000 80,000 Total $ 77,657 $ 119,702 $ 121,920 $ 136,460 Percent Change 54.1% 1.9% 11.9% Full-Time Equivalent positions 0.23 0.20 0.27 0.27 Expenditures by Classification o Personnel Services o Commodities 41% 13Contractual Services 59% 9 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: General Government Fund# 101 Activity: Planning &Zoning Activity# 41910 Activity Scope Responsible for all planning and zoning related functions of the City. Activities administered by this department include requests for variances, subdivisions, re-zonings, zoning code amendments, signs, conditional use permits, compliance with City Ordinances and other land use issues. The Planners work closely with Protective Inspections, Code Enforcement, and Community Development. The Planning Commission, consisting of seven members appointed annually by the City Council, meets monthly to review the above requests and to make recommendations to the City Council in an advisory capacity. Objectives 1. Continue to work on Rental Housing registrations. 2. Continue improvements of the City's planning process. Issues 1. Rental Housing registrations. 2. Refine Building Permit process. 3. Research and refine an Administrative Fines process. Budget Commentary The budget for 2026 is an increase of 21.8%over the 2025 budget. Contractual services includes$60,000 for the City's Permit Software conversion. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 190,620 $ 228,094 $ 264,470 $ 278,290 Commodities 123 - - - Contractual Services 37,062 79,400 88,320 151,570 Total $ 227,805 $ 307,494 $ 352,790 $ 429,860 Percent Change 35.0% 14.7% 21.8% Full-Time Equivalent positions 1.51 1.66 1.89 1.89 Expenditures by Classification 35% 13 Personnel Services o Commodities 0Contractual Services 65% 10 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: General Government Fund# 101 Activity: Government Buildings Activity# 41940 Activity Scope This department captures all of the operation/maintenance related costs for the City Hall and Government Building facilities. The City entered into a contract with Ramsey County for a joint maintenance facility located just west of City Hall off County Road 96 on Paul Kirkwold Drive. The new facility was completed and occupied as of October 2004. 45%of the City's portion of the Ramsey County maintenance facility is charged to this budget. Objectives Maintain a reputable facility to house meetings and staff. Issues Normal maintenance and repair issues as the building (City Hall) has now been in operation since 2002. Budget Commentary The 2026 budget is an increase of 3.4%from the previous year's budget primarily due to anticipated rent increase for the Public Works maintenance facility. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 38,713 $ 34,834 $ 40,090 $ 42,404 Commodities 10,786 8,045 9,180 9,180 Contractual Services 179,316 181,943 191,662 197,549 Total $ 228,815 $ 224,822 $ 240,932 $ 249,133 Percent Change (-1.7%) 7.2% 3.4% Full-Time Equivalent positions 0.27 0.25 0.26 0.27 Expenditures by Classification 17% 4% o Personnel Services o Commodities oContractual Services 11 CITY OF ARDEN HILLS, MINNESOTA PUBLIC SAFETY SUMMARY EXPENDITURE ANALYSIS 2025 PERCENT 2023 2024 ORIGINAL 2026 OVER(UNDER) Total By Program ACTUAL ACTUAL BUDGET BUDGET 2023 BUDGET Police $ 1,491,764 $ 1,583,188 $ 1,761,288 $ 2,095,819 19.0% Dispatch 68,737 70,394 73,570 86,350 17.4% Fire 751,177 833,933 906,321 1,065,552 17.6% Emergency Management 8,587 5,134 9,780 9,310 -4.8% Protective Inspections 383,744 331,654 373,160 396,400 6.2% Totals 2,704,009 2,824,302 3,124,119 3,653,431 16.9% Total By Classification Personnel Services 662 1,226 1,250 1,250 0.0% Commodities 1,598,810 1,632,815 1,830,458 2,174,679 18.8% Contractual Services 819,914 904,327 979,891 1,151,902 17.6% Capital Outlay 0 0 0 0 N/A Other Charges 0 0 0 0 N/A Totals 2,419,387 2,538,368 2,811,599 3,327,831 18.4% Staffing Full-time equivalents 0.00 0.00 0.00 0.00 N 4,000 3,500 c 3,000 2,500 2,000 1,500 Expenditures 1,000 500 0 1H1 ACTUAL ACTUAL BUDGET BUDGET 2023 2024 ORIGINAL 2026 2025 12 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Public Safety Fund# 101 Activity: Police Activity# 42100 Activity Scope Law Enforcement services for Arden Hills are provided on a contractual basis with the Ramsey County Sheriff's Department. Animal control services are included in this budget. Objectives Continue contracting for law enforcement and animal control services. Issues 1. Resident concerns over police coverage and visibility. 2. Response times. Budget Commentary Arden Hills' portion of the Ramsey County Sheriff's Contracting Communities 2026 budget increased 19.0% or $334,531 over 2025. Animal control costs and boarding are included within this budget. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ - $ - $ - $ - Commodities - - - - Contractual Services 1,491,764 1,583,188 1,761,288 2,095,819 Total $ 1,491,764 $ 1,583,188 $ 1,761,288 $ 2,095,819 Percent Change 6.1% 11.2% 19.0% Expenditures by Classification o Personnel Services o Commodities oContractual Services 100% 13 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Public Safety Fund# 101 Activity: Dispatch Activity# 42150 Activity Scope Emergency dispatch services are provided by Ramsey County. Objectives Continue contracting dispatch services. Issues Continue to maintain service levels at a reasonable cost. Budget Commentary Arden Hills' portion of the Ramsey County 911 Dispatch Department operating budget increased by 17.4%. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ - $ - $ - $ - Commodities - - - - Contractual Services 68,737 70,394 73,570 86,350 Total $ 68,737 $ 70,394 $ 73,570 $ 86,350 Percent Change 2.4% 4.5% 17.4% Expenditures by Classification o Personnel Services o Commodities 13Contractual Services 100% 14 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Public Safety Fund# 101 Activity: Fire Activity# 42200 Activity Scope Fire protection for Arden Hills is provided by the Lake Johanna Fire Department on a contractual basis. Lake Johanna Fire Department presently provides services to the cities of Arden Hills, Shoreview, and North Oaks. Arden Hills pays a percentage of operating and capital costs based on a formula approved by the Lake Johanna Fire Department and Arden Hills City Council. Objectives Continue contracting for fire protection services. Issues Continue to maintain service levels at a reasonable cost. Budget Commentary Arden Hills' portion of the Lake Johanna Fire Department operating budget increased 17.6%. This budget reflects increases to operating costs. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ - $ - $ - $ - Commodities - - - - Contractual Services 751,177 833,933 906,321 1,065,552 Total $ 751,177 $ 833,933 $ 906,321 $ 1,065,552 Percent Change 11.0% 8.7% 17.6% Expenditures by Classification o Personnel Services o Commodities 0Contractual Services 100% 15 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Public Safety Fund# 101 Activity: Emergency Management Activity# 42300 Activity Scope Emergency Management coordination for the City is required by the Federal Government. This department works closely with Ramsey County Department of Homeland Security, as well as the Ramsey County Sheriff and Lake Johanna Fire Department. The City contracts with a consultant to provide these services. Objectives 1. Update City's Emergency Response Policy and Procedures. 2. Train staff in emergency management procedures. Issues Coordinate with Ramsey County's emergency response procedures and policies. Budget Commentary The 2026 budget is a decrease of-4.8%from the 2025 budget or-$470. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 5,164 $ 4,322 $ 8,130 $ 7,660 Commodities - - - - Contractual Services 3,423 811 1,650 1,650 Total $ 8,587 $ 5,134 $ 9,780 $ 9,310 Percent Change (-40.2%) 90.5% (-4.8%) Full-Time Equivalent positions 0.02 0.01 0.04 0.04 Expenditures by Classification 18% o Personnel Services o Commodities oContractual Services 82% 16 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Public Safety Fund# 101 Activity: Protective Inspections Activity# 42400 Activity Scope This department is responsible for all building construction, plumbing, sewer, water and mechanical inspections within the City. Electrical inspections are contracted with an independent inspection firm. This department is also responsible for enforcement of the Zoning Code and other sections of the City Code of Ordinances. Objectives 1. Continue implementation of the building codes. 2. Continue to work on Building Permit software to produce Council reports. Issues 1. Managing and prioritizing department workloads. 2. Keep up with rental license inspections of investor owned residential properties. 3. Continue implementation and design of new Building Permit software and reports. Budget Commentary The 2026 operating budget is an increase of 6.2% or$23,240 from the previous year's budget, driven by personnel, technology, and credit card fee allocations. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 279,459 $ 281,612 $ 304,390 $ 317,940 Commodities 662 1,226 1,250 1,250 Contractual Services 103,623 48,816 67,520 77,210 Total $ 383,744 $ 331,654 $ 373,160 $ 396,400 Percent Change (-13.6%) 12.5% 6.2% Full-Time Equivalent positions 2.50 2.58 2.74 2.74 Expenditures by Classification 20% O Personnel Services O Commodities 13Contractual Services 80% 17 CITY OF ARDEN HILLS, MINNESOTA PUBLIC WORKS SUMMARY EXPENDITURE ANALYSIS 2025 PERCENT 2023 2024 ORIGINAL 2026 OVER(UNDER) Total By Program ACTUAL ACTUAL BUDGET BUDGET 2023 BUDGET Streets $ 682,508 $ 716,138 $ 960,790 $ 950,810 -1.0% Totals 682,508 716,138 960,790 950,810 -1.0% Total By Classification Personnel Services 337,706 363,274 439,340 454,890 3.5% Commodities 59,540 26,243 66,000 74,000 12.1% Contractual Services 285,261 326,621 455,450 421,920 -7.4% Capital Outlay 0 0 0 0 N/A Other Charges 0 0 0 0 N/A Totals 682,508 716,138 960,790 950,810 -1.0% Staffing Full-time equivalents 2.40 2.45 2.61 2.79 1,200 N 1,000 3 s 800 H Expenditures 600 400 200 0 ACTUAL ACTUAL BUDGET BUDGET 2023 2024 ORIGINAL 2026 2025 18 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Public Works Fund# 101 Activity: Street Maintenance Activity# 43100 Activity Scope This department is responsible for maintaining City streets, including snowplowing, minor street repair, street signs, and street sweeping. Objectives 1. Maintain street infrastructure utilizing all available techniques including crack sealing, seal coating, patching and overlays. 2. Recommend a cost effective program for reconstructing/reclaiming street surfaces when maintenance techniques no longer provide the desired results. 3. Maintain and update equipment and vehicles. Issues 1. Implement a capital improvement program for City infrastructure. 2. Balance the public works department needs with available funds. 3.Aging equipment. 4. Increased safety regulation for equipment and vehicles. Budget Commentary The 2026 operating budget is a decrease of$9,980 from the previous year's budget. Personnel service increases are due to step, COLA and insurance benefit increases. Adjustments were made to contractual services for Street Maintenance(seal coating/resurfacing). 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 337,706 $ 363,274 $ 439,340 $ 454,890 Commodities 59,540 26,243 66,000 74,000 Contractual Services 285,261 326,621 455,450 421,920 Total $ 682,508 $ 716,138 $ 960,790 $ 950,810 Percent Change 4.9% 34.2% (-1.0%) Full-Time Equivalent positions 2.40 2.45 2.61 2.79 Expenditures by Classification 44% 48% aPersonnel Services OCommodities a Contractual Services 19 CITY OF ARDEN HILLS, MINNESOTA PARKS & RECREATION SUMMARY EXPENDITURE ANALYSIS 2025 PERCENT 2023 2024 ORIGINAL 2026 OVER(UNDER) Total By Program ACTUAL ACTUAL BUDGET BUDGET 2023 BUDGET Recreation $ 176,655 $ 195,101 $ 337,508 $ 376,868 11.7% Parks 544,634 556,736 690,060 768,526 11.4% Totals 721,288 751,837 1,027,568 1,145,394 11.5% Total By Classification Personnel Services 364,763 396,562 513,540 545,016 6.1% Commodities 112,797 92,799 104,628 125,188 19.7% Contractual Services 117,252 121,308 147,020 176,690 20.2% Capital Outlay 0 0 0 0 N/A Other Charges 0 0 0 0 N/A Totals 594,812 610,669 765,188 846,894 10.7% Staffing Full-time equivalents 2.98 3.01 3.43 3.73 N 1,400 1,200 0 1,000 t F 800 Expenditures 600 400 200 0 ACTUAL ACTUAL BUDGET BUDGET 2023 2024 ORIGINAL 2026 2025 20 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Parks and Recreation Fund# 101 Activity: Recreation Activity# 45120 Activity Scope This department provides all recreational activities to residents of Arden Hills, as well as residents from neighboring communities. Objectives To provide recreational activities to residents of Arden Hills. Issues 1. Develop senior programming. 2. Budget constraints. Budget Commentary The 2026 operating budget is an increase of 11.7%from the previous year's budget. This is mainly due to step, COLA and insurance benefit increases, and fte allocation for the full year cost for the Parks& Recreation Manager position. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 126,476 $ 141,167 $ 262,380 $ 298,500 Commodities 15,360 17,172 22,250 22,680 Contractual Services 34,818 36,762 52,878 55,688 Total $ 176,655 $ 195,101 $ 337,508 $ 376,868 Percent Change 10.4% 73.0% 11.7% Full-Time Equivalent positions 1.26 1.10 1.79 1.99 %of costs covered by revenue 37.2% 32.5% 21.4% 18.7% Expenditures by Classification 15% o Personnel Services o Commodities oContractual Services 79% 21 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Parks and Recreation Fund# 101 Activity: Park Maintenance Activity# 45200 Activity Scope Responsible for maintenance of City parks and trails as well as administration of the diseased tree/forestry program. This includes maintaining and improving playground and picnic facilities, fertilizing and mowing of grass, maintaining athletic fields, flooding and maintenance of outdoor ice rinks, snow and ice removal, and tree preservation within the parks system of the City. These assets of the City are extensively used by the residents, and improvements must be made to uphold the safety, functionality and beauty the City represents. Objectives 1. Continue pathway maintenance. 2. Continue implementing City's Comprehensive Park and Trails plan. Issues 1. Other maintenance concerns coming up and not allowing completion of existing projects. 2. Budget constraints for future and existing projects. Budget Commentary The 2026 operating budget is an increase of 11.4%from the previous year's budget. This is mainly due to allocation, step, COLA, temp wages, insurance benefit increases, and fte allocation for the full year cost for the Parks& Recreation Manager position. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ 349,403 $ 379,390 $ 491,290 $ 522,336 Commodities 77,978 56,038 51,750 69,500 Contractual Services 117,252 121,308 147,020 176,690 Total $ 544,634 $ 556,736 $ 690,060 $ 768,526 Percent Change 2.2% 23.9% 11.4% Full-Time Equivalent positions 2.98 3.01 3.43 3.73 Expenditures by Classification o Personnel Services o Commodities 13Contractual Services 68% 22 CITY OF ARDEN HILLS, MINNESOTA MISCELLANEOUS SUMMARY EXPENDITURE ANALYSIS 2025 PERCENT 2023 2024 ORIGINAL 2026 OVER(UNDER) Total By Program ACTUAL ACTUAL BUDGET BUDGET 2023 BUDGET Unallocated $ 171,140 $ 50,000 $ 50,000 $ 100,000 100.0% Totals 171,140 50,000 50,000 100,000 100.0% Total By Classification Personnel Services - - - - N/A Commodities - - - - N/A Contractual Services - - - - N/A Capital Outlay - - - - N/A Other Charges 171,140 50,000 50,000 100,000 100.0% Totals 171,140 50,000 50,000 100,000 100.0% Staffing Full-time equivalents 0.00 0.00 0.00 0.00 200 a 3 0 Expenditures 100 0 ACTUAL ACTUAL BUDGET BUDGET 2023 2024 ORIGINAL 2026 2025 23 CITY OF ARDEN HILLS, MINNESOTA 2026 BUDGET Function: Unallocated Fund# 101 Activity: Transfers Activity# 49300 Activity Scope The transfers to other funds budget is utilized to account for the transfer of general fund revenues to other funds within the City financial structure. Objectives 1. To build reserves for capital equipment replacement. 2. To subsidize infrastructure improvements. Issues Budget constraints. Budget Commentary This budget is used to account for transfers out of the General Fund to other funds of the City. $102,540 and $171,140 was transferred to the PIR fund in 2022 and 2023 respectively. Both the 2024 and 2025 budgets included a transfer to the Cable Fund of$50,000. The 2026 budget includes a transfer to the Cable Fund of$100,000. 2023 2024 2025 2026 Budget Summary ACTUAL ACTUAL BUDGET BUDGET Personnel Services $ - $ - $ - $ - Commodities - - - - Contractual Services - - - - Other Charges 171,140 50,000 50,000 100,000 Total $ 171,140 $ 50,000 $ 50,000 $ 100,000 Percent Change (-70.8%) 0.0% 100.0% Expenditures by Classification o Personnel Services o Commodities 13Contractual Services 13 Other Charges 100% 24 Attachment E X a eee X X m Ib Io N In IR o to a± M O of o0 0 0 o to o n O oo v o m e m M o m n C O V O w V O V 1� V O V T N o L! 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