HomeMy WebLinkAbout24. 21-558NOVEMBER 9, 2021 21-558 RESOLUTION
(CARRIED ___7-0______ LOST _____ LAID OVER ________WITHDRAWN ________)
PURPOSE: ADOPT THE 2022 ANNUAL BUDGET AND ESTABLISH THE
PROPERTY TAX LEVY FOR THE CITY OF OSHKOSH
INITIATED BY: CITY ADMINISTRATION
WHEREAS, the City Manager has prepared, submitted, and recommended a
budget for said city for the year 2022 wherein is listed all anticipated revenues and with
expenditures for said year for all departments, in accordance with the statutes and
ordinances; and
WHEREAS, a public hearing on the Annual Budget was held on November 3, 2021
after due and proper notice of said hearing having been given in accordance with the
provisions of Section 65.90, Wisconsin Statutes; and
WHEREAS, the Common Council adopted certain resolutions relating to
borrowing and levying irrepealable taxes sufficient to pay such borrowing; and
WHEREAS, it is necessary to levy a property tax in the amount of $43,892,500 to
fund the expenses of City government as contained in the 2022 Annual Budget.
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
Oshkosh as follows:
1. That the 2022 Annual Budget, a summary of which is attached hereto and made
a part hereof, is hereby approved and adopted as the official budget, for the
City of Oshkosh, Wisconsin.
2. That the property tax is hereby levied and placed upon the 2021 tax roll as
follows: General Fund $22,223,400, Garbage Collection $1,460,400, Street
Lighting $1,025,000, Museum $970,000, Senior Services $353,500, Library
$2,792,700, Cemetery $321,000, Leach Amphitheater $23,000, Pollock Water
Park $64,000, Rental Inspections $16,500, Capital Equipment Fund $1,100,000,
Debt Service Fund $12,733,500, and Greater Oshkosh Transit $809,500.
NOVEMBER 9, 2021 21-558 RESOLUTION
CONT’D
3. That the City Clerk and City Finance Director are hereby directed to prepare a
tax roll for the City of Oshkosh for the year 2021 according to law, and that the
City Manager, City Clerk, and City Finance Director are directed to sign a
warrant for the collection of the said tax and affix thereto the corporate seal of
the City of Oshkosh.
4. That the City Manager is hereby authorized to delete or create expenditure
accounts and to reduce or increase the amounts reflected in the Annual Budget
for such expenditure accounts through the transfer of funds between
expenditure accounts within the various Departments within the General
Fund, provided that the authorized expenditure limit of the General Fund,
exclusive of any contingency appropriation, is not exceeded and the 2022
Annual Budget is not increased.
TO: Honorable Mayor & Members of the Common Council
FROM: Russ Van Gompel, Finance Director
DATE: November 4, 2021
RE: Adopt the 2022 Annual Budget and Establish the Property Tax Levy for the City
BACKGROUND
Attached is a resolution to adopt the 2022 Annual Operating Budget and establish the property
tax levy for the City of Oshkosh. The resolution includes the following schedules which are
attached as part of the approval: a tax levy summary, a summary of 2022 General Fund Revenues
and Expenditures by Function; Special Revenue Funds summary; 2022 Enterprise Funds
summary; and 2022 Budget Enhancement summary.
If applicable, staff is also attaching any pages to clarify line items as a result of discussions during
budget workshops. The Budget Enhancements summary reflects the formal actions taken by the
City Council on November 3, 2021. Any additional budget enhancements would need to be
offered by Council at the meeting. Please contact me if you have any additional questions.
RECOMMENDATION
Staff recommends that Council approve the attached Resolution.
Approved,
Mark A. Rohloff
City Manager
2021 2022 Change %
2019 2020 Adopted Adopted from of
Taxing Fund Actual Actuial Budget Budget 2021 to 2022 Change
General Fund 19,216,400$ 19,945,900$ 21,874,500$ 22,223,400$ 348,900$ 1.60%
Special Revenue Funds
Garbage Collection & Disposal 1,331,200 1,350,300 1,460,400 1,460,400 -$ 0.00%
Street Lighting 1,052,000 1,075,000 1,075,000 1,025,000 (50,000)$ -4.65%
Museum 977,700 970,000 970,000 970,000 -$ 0.00%
Senior Services 320,400 327,400 327,400 353,500 26,100$ 7.97%
Library 2,696,100 2,772,700 2,772,700 2,792,700 20,000$ 0.72%
Cemetery 304,000 300,000 300,000 321,000 21,000$ 7.00%
Leach Amphitheater 14,000 14,000 14,000 23,000 9,000$ 64.29%
Pollock Water Park 64,000 64,000 64,000 64,000 -$ 0.00%
Rental Inspections 25,000 25,000 25,000 16,500 (8,500)$ -34.00%
Capital Improvement Funds
Equipment Fund 1,000,000 1,011,000 1,100,000 1,100,000 -$ 0.00%
Debt Service Fund 11,617,200 12,070,600 11,160,200 12,733,500 1,573,300$ 14.10%
Enterprise Funds
Grand Opera House 2,000 2,000 - - -$ 0.00%
GO Transit 781,600 809,500 809,500 809,500 -$ 0.00%
Agency Funds - - - - -$ 0.00%
Total City Tax Levy 39,401,600$ 40,737,400$ 41,952,700$ 43,892,500$ 1,939,800$ 4.62%
Change from previous year 1,539,900 1,335,800 1,335,800 1,939,800
% Change from previous year 4.07%3.39%3.28%4.62%
2021 2022 Change %
2019 2020 Adopted Adopted from of
Actual Actuial Budget Budget 2021 to 2022 Change
Assessed Valuation (TID out)3,723,405,322$ 3,736,456,215$ 3,765,514,547$ 3,781,149,648$ 15,635,101$ 0.42%
Assessed Tax Rate 10.5821 10.9027 11.1413 11.6082 0.4669 4.19%
Equalized Valuation (TID out)3,925,972,300 4,034,863,400 4,233,828,800 4,562,703,300 527,839,900 12.47%
Equalized Tax Rate 10.0361 10.0964 9.9089 9.6198 (0.4765) -4.81%
Fair Market Ratio 94.84%92.60%88.94%82.87%
Lottery Credit 151.94$ 151.94$ 151.94$ 151.94$ - 0.00%
Average Residence 150,000 150,000 150,000 150,000 - 0.00%
Average tax bill 1,587.32 1,635.40 1,671.19 1,741.24 70.04 4.28%
Change from previous year 37.46 48.08 35.79 70.04
Revised Nov 2, 2021
City of Oshkosh
Tax Levy
2022 Budget
2020 Actuals 2021 Budget
Amended
2021
Projected
2022
Proposed
Change from
2021 to 2022 % of Change
Revenue
41 - PROPERTY TAX REVENUE (20,407,972) (22,233,500) (22,253,400) (22,428,600) 195,100 0.88%
42 - INTERGOV REVENUE (18,080,870) (16,583,900) (17,018,500) (16,645,800) 61,900 0.37%
43 - LICENSES AND PERMITS (814,123) (947,000) (988,800) (976,100) 29,100 3.07%
44 - FINES & FORFEITURES (554,835) (901,900) (691,700) (862,000) -39,900 -4.42%
45 - CHARGES FOR SERVICES (3,159,983) (2,570,300) (2,989,000) (2,762,800) 192,500 7.49%
48 - INTERNAL SERV CHRG (3,674,602) (3,691,000) (3,589,300) (3,371,400) -319,600 -8.66%
49 - MISC REVENUES (801,656) (793,200) (1,224,400) (970,000) 176,800 22.29%
52 - OTHER FINANCING (1,009,781) (1,000,000) (1,000,000) (1,542,600) 542,600 54.26%
53 - SALE-CAPITAL ASSETS (39,434) - (114,100) (25,000) 25,000 N/A
Revenue Total (48,543,255) (48,720,800) (49,869,200) (49,584,300) 863,500 1.77%
Expense
61 - DIRECT LABOR 28,117,859 29,642,000 29,322,700 30,744,000 1,102,000 3.72%
62 - INDIRECT LABOR - 925,000 - - -925,000 -100.00%
63 - PAYROLL BENEFITS 9,457,855 10,340,500 9,995,200 10,459,400 118,900 1.15%
64 - CONTRACTUAL SERVICES 5,257,984 5,422,319 5,586,360 6,236,600 814,281 15.02%
65 - MATERIAL & SUPPLIES 2,582,886 2,518,815 2,607,550 1,681,900 -836,915 -33.23%
67 - DEBT SERVICE - - - - 0 0.00%
72 - CAPITAL OUTLAY 333,893 330,375 297,200 262,400 -67,975 -20.58%
74 - OTHER FINANCING USES 50,000 150,000 - 200,000 50,000 33.33%
Expense Total 45,800,479 49,329,008 47,809,010 49,584,300 255,292 0.52%
Grand Total (2,742,776) 608,208 (2,060,190) - -608,208 -100.00%
2022 General Fund Revenues & Expenditures by Function
2020 Actuals 2021 Budget
Amended
2021
Projected
2022
Proposed
Change from
2021 to 2022 % of Change
Revenue Total (12,149,341) (15,388,741) (14,711,300) (15,120,500) -268,241 -1.74%
Expense
02010760 - SENIOR SERVICES REVOLVING 17,494 41,100 27,400 43,500 2,400 5.84%
02020740 - CDBG REVOLVING LOAN FUND 173,414 550,000 300,000 300,000 -250,000 -45.45%
02091030 - BID DISTRICT 155,750 192,700 192,600 192,600 -100 -0.05%
02110480 - RECYCLING 809,270 1,065,200 1,037,900 1,158,700 93,500 8.78%
02120470 - SANITATION DIVISION 1,388,701 1,513,200 1,472,700 1,579,600 66,400 4.39%
02150211 - POLICE SPECIAL REV FUND 109,867 113,540 62,300 97,400 -16,140 -14.22%
02230460 - STREET LIGHTING 977,414 1,101,718 1,015,600 1,075,000 -26,718 -2.43%
02240010 - SPECIAL EVENTS - COUNCIL - 12,500 12,500 12,500 0 0.00%
02271070 - MUSEUM MEMBERSHIP 35,937 230,850 226,200 137,200 -93,650 -40.57%
02310760 - SENIOR SERVICES DIVISION 616,725 660,848 610,700 627,200 -33,648 -5.09%
02350230 - FIRE SPECIAL REVENUE 194,804 189,877 66,100 82,700 -107,177 -56.45%
02391060 - LIBRARY 3,748,446 3,808,600 3,750,500 3,821,500 12,900 0.34%
02411070 - MUSEUM 1,139,727 1,349,100 1,331,500 1,309,900 -39,200 -2.91%
02421070 - MUSEUM COLLECTIONS 5,364 17,200 13,200 18,800 1,600 9.30%
02470650 - CEMETERY DIVISION 387,360 422,900 400,300 445,400 22,500 5.32%
02490740 - COMM DEV SPECIAL FUND 575,025 1,746,228 1,525,000 1,525,000 -221,228 -12.67%
02550610 - PARKS REVENUE DIVISION 424,372 505,000 453,100 520,600 15,600 3.09%
02560610 - LEACH AMPHITHEATER 69,183 107,900 77,000 103,100 -4,800 -4.45%
02570410 - LEAD SERVICE LINE REPLACEMENT 147,918 250,000 172,000 210,000 -40,000 -16.00%
02590610 - POLLOCK AQUATIC CTR 74,673 436,100 369,300 901,300 465,200 106.67%
02710710 - RENTAL INSPECTION 6,503 10,100 18,300 18,600 8,500 84.16%
03010740 - NEIGHBORHOOD IMPROV LOAN PROG - 218,000 - 218,100 100 0.05%
03020740 - HLTHY NEIGHBORHOOD INITIATIVE 382,089 827,500 946,300 889,000 61,500 7.43%
03030740 - COMM DEV BLOCK GRANT 647,596 1,847,691 1,297,300 2,297,000 449,309 24.32%
03040740 - LOCAL EC DEV - GO EDC LOAN PRO 175,000 300,000 420,000 450,000 150,000 50.00%
03070760 - SENIOR CENTER 2,868 - - 7,000 7,000 N/A
Expense Total 12,265,501 17,517,853 15,797,800 18,041,700 523,847 2.99%
Grand Total 116,160 2,129,112 1,086,500 2,921,200 792,088 37.20%
2022 Special Revenue Funds - Revenues & Expenditures
2020 Actuals 2021 Budget
Amended
2021
Projected
2022
Proposed
Change from
2021 to 2022 % of Change
Revenue Total (51,735,405) (55,086,500) (52,086,400) (55,619,100) 532,600 0.97%
Expense
05011020 - GRAND OPERA HOUSE 44,819 29,600 28,900 37,100 7,500 25.34%
05031040 - OSHKOSH CONVENTION CENTRE 1,204,979 1,308,100 1,618,800 1,664,400 356,300 27.24%
05061040 - CONVENTION CENTER PARKING RAMP 98,269 69,700 16,900 69,400 -300 -0.43%
05091717 - PARKING UTILITY DIVISION 242,224 262,700 264,400 275,500 12,800 4.87%
05111728 - TRANSIT UTILITY 4,911,916 6,296,000 6,101,100 6,557,000 261,000 4.15%
05151040 - INDUSTRIAL PARKS FUND 848,939 49,600 34,900 35,100 -14,500 -29.23%
05411810 - WATER UTILITY ADMINISTRATION 6,166,219 6,433,100 6,093,900 6,901,900 468,800 7.29%
05411861 - SUPPLY EXPENSE/OPERATIONS - 110,000 110,000 110,000 0 0.00%
05411862 - PUMPING 644,051 705,800 694,000 701,400 -4,400 -0.62%
05411863 - PUMPING EXPENSE-MAINTENANCE 206,710 291,700 238,000 281,100 -10,600 -3.63%
05411864 - WATER TREATMENT OPERATING 1,966,557 2,086,674 2,108,000 2,244,700 158,026 7.57%
05411865 - WATER TREATMENT MAINTENANCE 310,678 431,200 372,600 427,300 -3,900 -0.90%
05411866 - WATER DISTRIBUTION OPERATING 688,373 975,291 875,600 1,018,200 42,909 4.40%
05411867 - WATER DISTRIBUTION MAINTENANCE 1,656,567 2,013,200 1,893,800 3,219,700 1,206,500 59.93%
05411890 - CUSTOMER ACCT OPERATING 420,375 629,400 505,900 514,200 -115,200 -18.30%
05411892 - GENERAL & ADMIN OPERATING 413,244 1,334,800 1,372,800 1,399,200 64,400 4.82%
05411899 - TRANSPORTATION CLEARING ACCT - - 61,400 - 0 0.00%
05511910 - SEWER UTILITY ADMINISTRATION 257,102 250,000 286,400 201,000 -49,000 -19.60%
05511920 - INTERCEPTING 2,224,998 2,823,700 2,760,400 2,421,000 -402,700 -14.26%
05511930 - PUMPING STATIONS 771,809 761,300 807,400 866,000 104,700 13.75%
05511940 - DISPOSAL PLANT 3,491,875 4,064,100 4,103,000 4,296,500 232,400 5.72%
05511941 - SOLID DISPOSAL 1,054,341 1,239,600 1,116,200 1,165,800 -73,800 -5.95%
05511945 - LABORATORY 121,861 138,200 139,400 142,600 4,400 3.18%
05511946 - MAINTENANCE 1,134,057 1,253,900 1,240,600 1,243,900 -10,000 -0.80%
05511950 - GENERAL & ADMINISTRATIVE 2,657,270 3,069,500 3,096,200 2,837,000 -232,500 -7.57%
05511951 - METER READING 442,292 617,900 635,700 654,000 36,100 5.84%
05511955 - PRETREATMENT PROGRAM 37,282 55,700 55,700 61,700 6,000 10.77%
05612010 - STORM WATER ADMINISTRATION 2,854,630 2,992,700 3,158,300 3,063,900 71,200 2.38%
05612020 - PROGRAM MANGEMENT 345,686 425,500 390,200 400,200 -25,300 -5.95%
05612030 - ENGINEERING & PLANNING 484,362 607,700 541,600 575,100 -32,600 -5.36%
05612040 - INSPECTIONS & ENFORCEMENT 91,500 94,200 75,900 86,600 -7,600 -8.07%
05612050 - OPERTATIONS & MAINTENANCE 3,685,649 3,973,460 3,883,700 4,142,400 168,940 4.25%
05710720 - WEIGHTS & MEASURES 77,770 97,500 93,900 102,800 5,300 5.44%
05710750 - INSPECTION SERVICES 816,603 845,900 885,900 864,500 18,600 2.20%
Expense Total 40,373,009 46,337,725 45,661,500 48,581,200 2,243,475 4.84%
Grand Total (11,362,396) (8,748,775) (6,424,900) (7,037,900) 1,710,875 -19.56%
2022 Enterprise Funds - Revenues & Expenditures
Assessed Value 3,781,149,648$
Net Rate Impact Enhancement
Enhancement (Savings) / $0.01 = Mill Mill Offered By /
#Department/Program/Revenue Description Cost 37,811.50$ Proposed Levy Increase % Rate Proposed Levy Increase % Rate Action Taken
Proposed Budget/Levy 43,727,700$ 4.23% 11.5647$ 43,727,700$ 4.23% 11.5647$
7 Police Department Add 2 Officers 183,400.00 0.048504$ 43,911,100 4.67%11.6132 43,911,100 4.67%11.6132 Approved 10/26
Net overtime savings (73,000.00) (0.019306)$ 43,654,700 4.06%11.5454 43,838,100 4.49%11.5939 Approved 10/26
.
8 Police Department Add Social Worker 42,000.00 0.011108$ 43,769,700 4.33%11.5758 43,880,100 4.59%11.6050 Approved 10/26
Reduce Contingency (39,600.00) (0.010473)$ 43,688,100 4.14%11.5542 43,840,500 4.50%11.5945 Approved 10/26
13 Parks Arborist funded at 75%52,000.00 0.013752$ 43,779,700 4.35%11.5784 43,892,500 4.62%11.6082 Approved 10/26
Proposed Contingency 596,600.00
Reallocate to Tuition Reimbursement (25,000.00)
Amount Used to reduce levy (above)(39,600.00)
Proposed Contingency Reserve For
12 Parks Zoo Specialist funded at 50%(32,000.00) Approved 11/3
Remaining Contingency 500,000.00 Enhancement
Offered By /
Action Taken
9 Fire Department Create Fire Chief of Support Serv 161,700.00 0.042765$ 44,054,200 5.01%11.6510 Not Approved 10/26
11 Fire Department Lexipol 59,300.00 0.015683$ 43,951,800 4.77%11.6239
6 Facilities Maintenance Add new position for Facility Maint 63,900.00 0.016900$ 43,956,400 4.78%11.6251
14 Museum Assistant Curator 58,500$ 0.015471$ 43,951,000 4.76%11.6237
19 Administrative Services Equity Diversity and Inclusion Coordinator 50,000$ 0.013223$ 43,942,500 4.74%11.6215 Not Approved 10/26
2021 Levy 41,952,700
Net Enhancement 2022 Proposed Levy 43,727,700
Enhancement (Savings) / Offered By / Levy Increase 1,775,000
#Department/Program/Revenue Description Cost Action Taken % Levy Increase 4.2310%
1 Admin Service Class and Comp Study 60,000$ Approved 10/26
2 Admin Service Server upgrade 20,000$ Approved 10/26
3 Admin Service WiFi Hardware 2,000$ Approved 10/26
4 Admin Service Video Conferencing 5,800$ Approved 10/26
5 Admin Service Surveillance Cameras 4,000$ Approved 10/26 Max Increase for ERP 2,247,523
10 Fire Department Automatic Vehicle Location 19,100$ Approved 10/26
Proposed Budget Inc 891,100
15 Utilities Environmental Tech 89,200$ Approved 10/26 Enhancement Inc 164,800
16 Utilities GIS Tech 89,200$ Approved 10/26 Adjusted Incr 1,055,900
17 Utilities Engineer Prog Mgr 96,200$ Approved 10/26
18 Utilities CIP Plant Tech 95,600$ Remaining ERP Cap 1,191,623
City of Oshkosh
2022 BUDGET ENHANCEMENTS
REVISED 10/27/2021
Proposed Enhancements with No Impact on the Levy
Cumulative
Proposed Enhancements Impacting the Levy
Per Enhancement